The Socio-Economic Rights and Accountability Project has called on the Independent National Electoral Commission to explain the whereabouts of N55.9 billion allegedly missing from funds designated for purchasing smart card readers, ballot papers, result sheets and other materials for the 2019 general elections.
The civil society organization made this demand in a letter addressed to INEC Chairman, Professor Joash Amupitan, citing grave allegations documented in the Auditor-General of the Federation’s latest annual report published on September 9, 2025. SERAP Deputy Director Kolawole Oluwadare signed the letter dated December 6, 2025.
The organization requested INEC to disclose the identities of contractors who received over N55.9 billion for election materials procurement, including comprehensive details of directors, shareholders and business addresses. SERAP also urged the commission to refer these violations of constitutional and international standards to appropriate anti-corruption agencies for prosecution and ensure full recovery of any misappropriated funds.
According to the 2022 audited report by the Auditor-General, INEC irregularly paid over N5.3 billion to a contractor for smart card readers without prior approval from the Bureau of Public Procurement or the Federal Executive Council. The payment was made without documentation or evidence of actual supplies to the commission.
INEC defended its actions by claiming the smart card reader supply fell under national defence or national security, making it exempt from the Procurement Act. However, the Auditor-General rejected this explanation as alien to the Procurement Act, stating that INEC should have obtained a Certificate of No Objection from the BPP for the contract. The Auditor-General expressed concern that the funds may have been diverted and recommended their recovery and remittance to the treasury.
The commission also reportedly paid over N4.5 billion to six contractors for ballot papers and result sheets without any documentary evidence of supply. The transactions lacked evidence of advertisement, bid submission, bid evaluation, approvals or Certificates of No Objection. INEC failed to provide proof of contractors’ eligibility, including tax clearance certificates, pension clearance certificates, NSITF certificates, ITF certificates of compliance and BPP registration.
Additional irregularities include over N331 million paid to contractors under doubtful circumstances with contradictory supporting documents. One contract for 25 generating sets dated December 28, 2019, had a payment receipt issued 12 months earlier on January 15, 2019, indicating contractors were paid before contract awards.
INEC justified these infractions as necessary to ensure completion of the 2019 general elections and avoid a constitutional crisis. The Auditor-General, however, found the commission’s response unsatisfactory and maintained concerns about potential fund diversion.
The report revealed that INEC failed to deduct over N2.1 billion in stamp duty from contractors between 2018 and 2019. The commission claimed it received no circular requesting stamp duty deductions, but the Auditor-General rejected this explanation as unsatisfactory.
INEC also failed to retire over N630 million in cash advances granted to commission officers, with some receiving multiple advances before retiring previous ones. The Auditor-General expressed concern about possible fund diversion and recommended recovery.
The commission awarded contracts exceeding N41 billion for printing ballot papers, result sheets and voting point result sheets without due process. Evidence of contractor eligibility was absent, and some contractors were civil engineering construction companies, oil and gas companies, and building materials importers, violating paragraph 2909 of the Financial Regulations. These contracts lacked Federal Executive Council approval and BPP No Objection certificates.
INEC irregularly awarded a contract exceeding N297 million for four Toyota Land Cruisers without Federal Executive Council approval. Market surveys showed Toyota Land Cruiser prices in 2019 did not exceed N50 million, yet INEC claimed it paid N74 million per vehicle.
SERAP emphasized that INEC must operate without corruption to uphold Nigerians’ right to participate in their government. The organization stated that corruption allegations in election materials supply directly undermine citizens’ right to free, fair, transparent and credible elections.
The letter highlighted that INEC cannot fulfill its constitutional and statutory responsibilities to conduct free and fair elections while failing to uphold transparency, accountability and rule of law principles. SERAP characterized these allegations as abuse of public office, demonstrating urgent need for INEC leadership to commit to clean governance.
SERAP stressed that INEC cannot ensure impartial administration of future elections unless these allegations are satisfactorily addressed, suspected perpetrators including involved contractors are prosecuted, and corruption proceeds are fully recovered. The organization gave INEC seven days from receipt or publication of the letter to implement recommended measures, threatening appropriate legal action to compel compliance if no response is received within the stipulated timeframe.
