INEC Under Fire: SERAP Demands Accountability for N55.9 Billion in 2019 Election Funds
By our Staff Reporter | Analysis
LAGOS – Nigeria’s electoral integrity faces a severe credibility test as a prominent civil society organization has issued a stark ultimatum to the nation’s election body over allegations of massive financial irregularities tied to the 2019 general elections.
The Socio-Economic Rights and Accountability Project (SERAP) has formally demanded that Professor Joash Amupitan, Chairman of the Independent National Electoral Commission (INEC), provide a full public accounting for N55.9 billion allocated for critical election materials, including smart card readers, ballot papers, and result sheets.
The Auditor-General’s Damning Report
The call for action is based on findings in the 2022 annual report of the Auditor-General of the Federation, published in September 2025. The audit alleges systemic failures in procurement, payment, and documentation, raising red flags that funds may have been diverted.
In a letter dated December 6, 2025, SERAP deputy director Kolawole Oluwadare outlined a litany of alleged violations. The group insists that transparency is non-negotiable for an institution tasked with safeguarding democracy. “INEC must operate free from corruption if it is to uphold Nigerians’ right to participate in their own government,” the letter states.
Key Allegations and Contract Irregularities
The audit report, as cited by SERAP, details several major categories of alleged financial misconduct:
Smart Card Readers: A N5.3 Billion Question
INEC reportedly paid over N5.3 billion to a contractor for supplying Smart Card Readers without prior approval from the Bureau of Public Procurement (BPP) or the Federal Executive Council. Crucially, the Auditor-General noted the payment was made “without any documentation or evidence of supplies delivered.” INEC’s defense—that the items were exempt from standard procurement rules due to “national security”—was rejected as “alien to the Procurement Act.”
Ballot Papers and Result Sheets: Payments Without Proof
Over N4.5 billion was allegedly paid to six contractors for ballot papers and result sheets. The audit found no evidence of advertisement, bid submission, evaluation, or the necessary certificates of no objection. There was also “no documentary evidence of supply from the contractors” and no proof of the contractors’ eligibility, such as tax clearance certificates.
Systemic Procurement Failures
The scale of the alleged irregularities extends far beyond specific items. The report highlights contracts worth over N41 billion awarded for printing election materials “without due process.” Some winning contractors were reportedly civil engineering, oil and gas, or building material import companies, raising questions about their suitability for printing sensitive electoral documents.
Other flagged transactions include:
- Over N331 million paid to contractors under “dubious circumstances,” including instances where payment receipts were dated months before the corresponding contracts were awarded.
- A failure to deduct and remit over N2.1 billion in stamp duty from contractors.
- Over N630 million in unretired cash advances to staff.
- An irregular contract for Toyota Land Cruisers where the unit price paid (N74 million) significantly exceeded the reported market rate of N50 million at the time.
The Broader Implications for Nigerian Democracy
SERAP’s intervention transcends a mere financial audit. It strikes at the heart of public trust in Nigeria’s electoral process. The group argues that “allegations of corruption in the supply of… election materials directly undermine Nigerians’ right to participate in elections that are free, fair, transparent, and credible.”
This demand for accountability comes at a critical juncture. INEC’s performance and perceived integrity are pivotal for future elections. The commission’s cited justification for some infractions—to “ensure the 2019 general elections were concluded and to avoid… a deep constitutional crisis”—was deemed “unsatisfactory” by the Auditor-General, highlighting a tension between procedural rigor and operational expediency.
SERAP’s Seven-Day Ultimatum and Potential Fallout
SERAP has given INEC a seven-day deadline to:
- Publicly account for the N55.9 billion.
- Disclose the names, directors, and addresses of all contractors involved.
- Refer the matter to anti-corruption agencies for investigation and potential prosecution.
- Ensure the full recovery of any diverted funds.
Failure to comply, SERAP warns, will result in “all appropriate legal actions.” This sets the stage for a potential high-profile court battle that could force unprecedented transparency in Nigeria’s election financing.
Analysis: A Test for Institutional Reform
This episode represents a significant test for INEC’s current leadership under Professor Amupitan. His response will be scrutinized as an indicator of the commission’s commitment to reform and its independence from past practices. The demand to name contractors challenges the culture of opacity often surrounding major government procurements.
Furthermore, the involvement of the Auditor-General’s office underscores the growing role of independent fiscal watchdogs in Nigeria’s governance landscape. The detailed nature of the report suggests improved audit capacity and a willingness to confront powerful institutions.
The ultimate impact will depend on whether this call for accountability leads to tangible actions—recovered funds, sanctions, and reformed procurement protocols—or becomes another unresolved scandal that further erodes citizen confidence in the electoral system.
Primary Source: This report is based on information and direct quotations from a letter by the Socio-Economic Rights and Accountability Project (SERAP) dated December 6, 2025, which itself cites the 2022 annual report of the Auditor-General of the Federation. The original reporting can be found here.