The Socio-Economic Rights and Accountability Project (SERAP) has demanded that the Independent National Electoral Commission (INEC) account for the alleged disappearance of N55.9 billion voted for the procurement of election materials for the 2019 general elections.
The demand was contained in a letter dated December 6, 2025, signed by SERAP’s Deputy Director, Mr Kolawole Oluwadare, and addressed to the INEC Chairman, Professor Joash Amupitan. The organisation based its allegations on findings contained in the latest annual report of the Auditor-General of the Federation, published on September 9, 2025.
SERAP urged INEC to disclose the identities of contractors who reportedly received over N55.9 billion for the procurement of smart card readers, ballot papers, result sheets and other election materials. It also called for full disclosure of the contractors’ directors, shareholders and business addresses.
The group further urged INEC to refer all suspected violations to relevant anti-corruption agencies for investigation and prosecution and to ensure the full recovery of any misappropriated public funds.
According to the 2022 audited report of the Auditor-General, INEC irregularly paid over N5.3 billion to a contractor for the supply of smart card readers without prior approval from the Bureau of Public Procurement (BPP) or the Federal Executive Council (FEC). The payment was reportedly made without any documentation or proof of supply.
Although INEC claimed the procurement fell under national security and was therefore exempt from the Procurement Act, the Auditor-General rejected the explanation as inconsistent with the law. The report stated that INEC ought to have obtained a Certificate of No Objection from the BPP and warned that the funds might have been diverted.
The audit also revealed that INEC paid over N4.5 billion to six contractors for ballot papers and result sheets without any documentary evidence of supply. No proof of advertisement, bid submission, bid evaluation, approvals or Certificates of No Objection was provided. Contractors’ eligibility documents, including tax clearance, pension clearance, NSITF, ITF compliance and BPP registration, were also reportedly missing.
Further irregularities include payments of over N331 million backed by contradictory documents. One contract for 25 generating sets dated December 28, 2019, had a payment receipt issued on January 15, 2019, indicating that contractors were paid nearly a year before the contract was awarded.
INEC reportedly justified these breaches as necessary to avoid a constitutional crisis during the 2019 elections. However, the Auditor-General described the explanation as unsatisfactory.
The report also found that INEC failed to deduct over N2.1 billion in stamp duties from contractors between 2018 and 2019. INEC claimed it had not received any circular on stamp duty deductions, a defence the Auditor-General dismissed.
Additionally, over N630 million in cash advances granted to INEC officials remained unretired, with some officers allegedly receiving multiple advances without retiring previous ones.
Contracts exceeding N41 billion for the printing of ballot papers, result sheets and voting point result sheets were reportedly awarded without due process. Some of the firms engaged were said to be civil engineering, oil and gas and building material companies, in violation of financial regulations. None of the contracts had FEC approval or BPP No Objection certificates.
INEC also allegedly awarded a contract of over N297 million for four Toyota Land Cruisers without FEC approval. While market surveys placed the 2019 unit price of the vehicles at under N50 million, INEC reportedly paid N74 million per vehicle.
SERAP said the allegations amounted to abuse of public office and undermined Nigerians’ constitutional right to participate in free, fair and credible elections. The organisation stressed that INEC could not credibly supervise future elections without first addressing the allegations and ensuring accountability.
The group gave INEC seven days from the receipt or publication of the letter to disclose the information requested and initiate recovery actions, warning that it would pursue legal action if the commission fails to comply.