SERAP gives INEC 7 days to explain ₦126bn electoral funds

The Socio-Economic Rights and Accountability Project (SERAP) has given the Independent National Electoral Commission (INEC) seven days to fully account for more than ₦126.46 billion in public funds appropriated for electoral operations that the Auditor-General of the Federation says were irregularly spent, potentially diverted, lost or left unaccounted for.

In a statement issued on Saturday, 12 September 2026, and signed by its deputy director, Kolawole Oluwadare, the organisation demanded that INEC Chairman Professor Joash Amupitan and the commission explain the payments, identify beneficiaries and contractors, provide evidence of competitive procurement processes, and prove that the goods and services—ballot boxes, electoral devices and materials, sensitive materials and result sheets—were actually delivered and used for their intended purpose.

The demand is based on the Auditor-General’s 2023 audited report, published on 7 August 2026. The report examined transactions mainly covering January to December 2022, with some findings extending to 31 December 2023. According to SERAP’s summary of the findings, INEC irregularly paid over ₦112.15 billion for ballot boxes, electoral devices, items and materials without competitive bidding or a Bureau of Public Procurement (BPP) Certificate of No Objection. Auditors found no evidence that the items were procured and noted that contracts went to companies whose competence, experience, capacities, addresses and factory locations were unknown. The Auditor-General expressed concern that the funds may have been diverted and called for recovery.

Other flagged expenditures include more than ₦1.05 billion paid for Toyota Prado TXL 2021 model vehicles without advertisement, competitive bidding, bid evaluation or a BPP Certificate of No Objection, raising fears that the money may have been lost or the contracts inflated; over ₦3.13 billion paid to four contractors for ballot guides, sensitive materials and result sheets before the contracts were even awarded, with no evidence of payment supporting documentation; more than ₦9.24 billion across 22 contracts for similar goods and services that were split and awarded on the same day, potentially to circumvent procurement rules, with auditors suspecting payment for items not supplied; and over ₦129 million paid to 19 accounting firms for financial audit services without evidence of utilisation or supporting requests and expenditure by the consultants.

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SERAP has urged Amupitan and INEC to refer the alleged diversions, unlawful expenditures, procurement violations and other financial misconduct to the Economic and Financial Crimes Commission (EFCC) and the Independent Corrupt Practices and Other Related Offences Commission (ICPC) for investigation, prosecution and recovery of any funds found to have been irregularly paid, lost or diverted. The organisation also called on the commission to identify responsible public officials, contractors, companies, suppliers and consultants, take steps to recover the money, and ensure that no electoral equipment or assets covered by the audit findings are disposed of, transferred or written off pending full reconciliation and investigation.

“Electoral resources are public resources. INEC must be able to account for every naira, demonstrate that it was lawfully spent and show that it served the purposes for which it was appropriated,” the statement said. SERAP warned that failure to respond within seven days of receipt or publication of the letter would prompt legal action in the public interest.

The group described the findings as particularly disturbing given INEC’s constitutional role and the fact that the expenditures concern resources meant for Nigeria’s electoral system. It argued that the irregularities suggest a grave violation of public trust, the 1999 Constitution (as amended), national anti-corruption laws and Nigeria’s obligations under the United Nations Convention against Corruption. Sections 15(5) and 13 of the Constitution, SERAP noted, require public institutions including INEC to abolish corrupt practices and abuse of power and to conform to the provisions of Chapter II of the Constitution.

This latest demand continues a pattern of SERAP scrutiny of INEC’s financial management. In late 2025 and early 2026 the organisation pressed the commission—and later sued it—over alleged failure to account for about ₦55.9 billion linked to procurement of smart card readers, ballot papers, result sheets and other materials for the 2019 general elections, based on earlier Auditor-General findings.

Professor Amupitan, a Senior Advocate of Nigeria and professor of law who assumed office as INEC chairman in October 2025 after succeeding Mahmood Yakubu, has been the addressee of several such accountability letters.

As Nigeria prepares for the 2027 general elections, the pressure for transparency in the management of electoral funds is intensifying. SERAP maintains that credible elections depend not only on operational readiness but also on demonstrable financial integrity. Whether INEC will provide the detailed accounting demanded within the seven-day window, or face court action, remains to be seen.