The Socio-Economic Rights and Accountability Project (SERAP) has given the Independent National Electoral Commission (INEC) seven days to account for about ₦126.46 billion in electoral spending flagged by the Auditor-General of the Federation over alleged procurement breaches and concerns about the delivery of goods and services.

In a letter dated September 12, 2026, and addressed to INEC Chairman, Professor Joash Amupitan, SERAP demanded details of contracts, payments and assets identified in the Auditor-General’s 2023 report, published on August 7, 2026.

The organisation said the audit raised concerns over the management of funds allocated for ballot boxes, sensitive election materials, result sheets, vehicles, accreditation devices, audit services and digital archiving.

SERAP asked INEC to disclose the companies and individuals who received the funds, explain how the contracts were awarded and provide evidence that the materials and services were delivered as paid for.

It warned that it could resort to legal action if the commission failed to provide a satisfactory response within seven days of receiving or being served with the letter.

A major concern in the audit was approximately ₦112.16 billion reportedly spent on ballot boxes, electoral devices and other election materials.

According to the Auditor-General, the procurement was conducted without competitive bidding or a Bureau of Public Procurement (BPP) Certificate of No Objection. The auditors also said they found no evidence that the items had been procured and raised questions about the competence, addresses and factory locations of the companies awarded the contracts.

The Auditor-General consequently warned that the funds “may have been diverted” and recommended their recovery.

The audit also queried about ₦1.06 billion paid for Toyota Prado TXL 2021 vehicles, saying the procurement lacked advertisement, competitive bidding, bid evaluation and a BPP Certificate of No Objection.

It added that the circumstances surrounding the contracts suggested that the prices “may have been inflated” and the funds “may have been lost.”

Another ₦3.14 billion was reportedly paid to four contractors for ballot guides, sensitive materials and result sheets before the relevant contracts were formally awarded. The auditors said payment documentation was inadequate 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, which the auditors said might have been an attempt to circumvent procurement requirements.

Other flagged transactions included ₦129.4 million paid to 19 accounting firms for audit-related services without evidence that the services had been requested or utilised, as well as ₦504.5 million for accreditation devices amid concerns over an expired Advance Payment Guarantee and software reportedly valid for only four months.

About ₦235.1 million paid to contractors described as unqualified for supplying sleeping mats and digital archiving services was also questioned.

SERAP urged INEC to preserve all assets linked to the transactions and avoid disposing of, transferring or writing off any of them until the records are reconciled and investigations concluded.

It also called on the commission 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 cover contractors and consultants as well as INEC officials and other public officers who authorised, processed or facilitated the questioned payments.

“Electoral resources are public resources,” SERAP said, stressing that INEC must 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 cited Nigeria’s obligations under the United Nations Convention against Corruption and international guarantees on access to information and participation in public affairs.