The organisation made the demand in a letter dated December 6, 2025, signed by its deputy director, Kolawole Oluwadare, and addressed to the INEC chairman.
The Socio-Economic Rights and Accountability Project (SERAP) has demanded that Professor Joash Amupitan, Chairman of the Independent National Electoral Commission (INEC), immediately explain the whereabouts of N55.9 billion reportedly missing or diverted from funds meant for the procurement of smart card readers, ballot papers, result sheets, and other crucial election materials for the 2019 general elections.
The organisation made the demand in a letter dated December 6, 2025, signed by its deputy director, Kolawole Oluwadare, and addressed to the INEC chairman.
The allegations, SERAP noted, are backed by findings in the latest annual report of the Auditor-General of the Federation, published on 9 September 2025.
SERAP said Professor Amupitan must identify the contractors who allegedly received the N55.9 billion, and make public “the names of the directors, shareholders, and their business addresses.
The group also urged him to refer all implicated persons and companies to relevant anti-corruption agencies for investigation and prosecution.
They noted that INEC must operate without corruption if the commission is to uphold Nigerians' right to participation in their own government.
SERAP said, "Allegations of corruption in the supply of smart card readers, ballot papers, result sheets and other election materials directly undermine Nigerians' right to participate in elections that are free, fair, transparent, and credible
"INEC cannot properly carry out its constitutional and statutory responsibilities to conduct free and fair elections in the country if it continues to fail to uphold the basic principles of transparency, accountability and the rule of law.
"These allegations also constitute abuse of public office and show the urgent need by INEC under your leadership to commit to transparency, accountability, clean governance and the rule of law.
"According to the recently published 2022 audited report by the Auditor General of the Federation (AGF), the Independent National Electoral Commission (INEC) 'irregularly paid' over N5.3 billion [N5,312,238,499.39] 'to a contractor for the supply of Smart Card Readers for the 2019 general elections.
"The contract was awarded without prior approval from the Bureau of Public Procurement (BPP) and the Federal Executive Council. The payment was also 'made without any document and any evidence of supplies to the commission.”
"INEC claimed approval was not sought because 'the supply of smart card readers falls under national defence or national security and therefore exempted under the Procurement Act," SERAP stated.
Meanwhile, they explained that the Auditor-General rejected the claim as 'alien to the Procurement Act', and stated that 'INEC ought to have received a Certificate of No Objection from the BPP for the contract.
"INEC also reportedly 'paid over N4.5 billion [N4,505,220,044.06] to six contractors for ballot papers/result sheets', but 'the payments were without any documentary evidence of supply from the contractors.' There was 'no evidence of advertisement, bid submission, bid evaluation, approvals and no Certificate of No Objection'.
"There was also 'no evidence of the contractors' eligibility', as 'INEC failed to show the contractors' Tax clearance certificate, pension clearance certificate, NSITF certificate, ITF certificate of compliance, and BPP registration.
"The Auditor-General is concerned that the money 'may have been diverted.' He wants the money recovered and remitted to the treasury.
"INEC reportedly paid over N331 million [N331,228,070.04] to 'some contractors in doubtful circumstances as several payments had contradictory supporting documents," the group said.
SERAP further explained that the contract for the supply of 25 pieces of generating sets was dated December 28, 2019 but the receipt for the payment was issued 12 months before the contract, that is, 15 January 2019.
They alleged that the contractors were paid even before the award of the contracts.
According to the statement, "INEC claimed that these infractions are justified for the 'Commission to ensure that the 2019 general elections were concluded and to avoid what would have been a deep constitutional crisis', but the Auditor-General considered the commission's response 'unsatisfactory.
"INEC also reportedly failed 'to deduct over N2.1 billion [N2,193,484,804.06] of stamp duty from contractors between 2018 and 2019.' According to the Auditor-General, 'there were no justifiable reasons by the Commission for the failure to deduct and remit the stamp duty.
"INEC claimed it did not receive 'any circular requesting it to deduct stamp duty from contract payments to contractors', but the Auditor-General considered the commission's response 'unsatisfactory."
They said INEC also failed to 'retire over N630 million [N630,625,319.80] of cash advances granted to some officers of the Commission. Some officers 'were granted multiple advances when the previous ones had not been retired.
The organisation also alleged that the Commission also 'awarded contracts of over N41 billion [N41,312,066,801.00] for the printing of ballot papers, result sheets, and voting point result sheets for various elections', but 'without due process.
"According to the Auditor-General, 'there was no evidence that the contractors were eligible to carry out such contracts.
"There 'was also no evidence of previous work carried out by the contractors, as some of the contractors were Civil Engineering Constructions Company, Oil and Gas Company and Importer of Building Materials, among others, in violation of paragraph 2909 of the Financial Regulations.
"The contracts 'were also awarded without the Federal Executive Council's approval, and 'No Objection' approval from the BPP.' The Auditor-General is concerned that the money 'may have been diverted.' He wants the money recovered and remitted to the treasury."
SERAP explained that INEC also irregularly awarded a contract for the supply of 4 Toyota Land Cruisers to the Commission for over N297 million [N297,777,776.00].' The 'contract was awarded without the approval by the Federal Executive Council.
The anti-corruption organisation said that the market survey carried out showed that the price of Toyota Land Cruiser in 2019 was not above N50 million, but the commission claimed it paid N74 million for each Toyota Land Cruiser.
"These grim allegations by the Auditor-General suggest a grave violation of the public trust and the provisions of the Nigerian Constitution 1999 [as amended], national anticorruption laws, and the country's international obligations," SERAP said.
"INEC cannot ensure impartial administration of future elections if these allegations are not satisfactorily addressed, suspected perpetrators including the contractors involved are not prosecuted and the proceeds of corruption are not fully recovered."
"We would be grateful if the recommended measures are taken within 7 days of the receipt and/or publication of this letter. If we have not heard from you by then, SERAP shall take all appropriate legal actions to compel you and INEC to comply with our request in the public interest," SERAP added.