The Socio-Economic Rights and Accountability Project (SERAP) has given the Independent National Electoral Commission (INEC) seven days to explain the spending of about ₦126.46 billion in electoral funds flagged by the Auditor-General of the Federation over alleged breaches of procurement rules and a lack of evidence that some of the goods and services paid for were actually delivered.
In a letter dated September 12, 2026, and addressed to INEC Chairman, Professor Joash Amupitan, SERAP demanded a detailed account of the contracts, payments and assets identified in the Auditor-General’s 2023 report, published on August 7, 2026.
The accountability organisation said the audit raised serious questions about the management of funds meant for electoral materials and services, including ballot boxes, sensitive election materials, result sheets, vehicles, accreditation devices, audit services and digital archiving.
SERAP wants INEC to disclose the names of companies and individuals who received the funds, explain how the contracts were awarded and provide evidence that the materials and services were supplied as paid for.
The organisation warned that it would consider legal action if INEC failed to provide a satisfactory response within seven days of receiving or being served with the letter.
At the centre of the controversy is an audit finding involving approximately ₦112.16 billion spent on ballot boxes, electoral devices and other election materials.
According to the Auditor-General, the procurement was carried out without competitive bidding and without a Bureau of Public Procurement (BPP) Certificate of No Objection.
The auditors also reported that they could not find evidence that the items had actually been procured.
They further raised concerns about the companies awarded the contracts, saying their competence, addresses and factory locations could not be established from the records examined.
The Auditor-General consequently warned that the funds “may have been diverted” and recommended their recovery.
Another major query involved approximately ₦1.06 billion paid for Toyota Prado TXL 2021 vehicles.
The audit report said the procurement was undertaken without advertisement, competitive bidding, bid evaluation or a BPP Certificate of No Objection. The circumstances surrounding the contracts, it said, raised the possibility that the prices “may have been inflated” and that the funds “may have been lost.”
The audit also identified approximately ₦3.14 billion paid to four contractors for ballot guides, sensitive materials and result sheets before the relevant contracts were formally awarded.
According to the auditors, there was no adequate payment documentation to establish the legitimacy of the transactions.
A further ₦9.25 billion was spread across 22 contracts involving similar electoral goods and services. The contracts were split and awarded on the same day, a process the auditors said might have been designed to circumvent procurement requirements.
The Auditor-General also questioned whether some of the items for which payment was made were ever supplied.
SERAP said the issues went beyond technical breaches of procurement procedures, arguing that the allegations raise fundamental questions about transparency and accountability in the management of resources allocated for Nigeria’s elections.
Other transactions flagged by the audit included about ₦129.4 million paid to 19 accounting firms for audit-related services without evidence that the services had been requested or utilised.
The report also questioned the payment of approximately ₦504.5 million for accreditation devices. Among the concerns was an expired Advance Payment Guarantee and software whose validity was reportedly limited to four months.
The auditors further flagged about ₦235.1 million paid to contractors described in the report as unqualified for the supply of sleeping mats and digital archiving services.
Taken together, the transactions form the basis of the approximately ₦126.46 billion in flagged expenditure that SERAP is demanding INEC account for.
SERAP also urged INEC to preserve all assets connected to the transactions while the allegations are being examined.
The organisation specifically asked the commission not to dispose of, transfer or write off any of the assets under review until the reconciliation of the records and any subsequent investigation have been completed.
It further called on INEC to refer the audit findings to the Economic and Financial Crimes Commission (EFCC) and the Independent Corrupt Practices and Other Related Offences Commission (ICPC) for investigation, possible prosecution and recovery of public funds where wrongdoing is established.
SERAP said any investigation should extend beyond contractors and consultants to include INEC officials or other public officers who authorised, processed or facilitated the questioned payments.
“Electoral resources are public resources,” SERAP said, stressing that INEC must be able to account for every naira, establish that it was spent lawfully and demonstrate that the expenditure served the purposes for which the funds were appropriated.
The organisation based its demand partly on Section 15(5) of the 1999 Constitution, which requires the state to abolish corrupt practices and abuse of power. It also invoked Nigeria’s obligations under the United Nations Convention against Corruption, as well as international guarantees concerning access to information and participation in public affairs.
