The allegations are contained in the latest annual report issued by the Auditor-General, which was published on September 9, 2025.
The Socio-Economic Rights and Accountability Project (SERAP) has filed a lawsuit against the Independent National Electoral Commission (INEC) over its alleged failure to account for N55.9 billion reportedly missing or diverted from funds earmarked for the procurement of smart card readers, ballot papers, result sheets, and other electoral materials for the 2019 general elections.
The allegations are contained in the latest annual report issued by the Auditor-General, which was published on September 9, 2025.
In the suit number FHC/ABJ/CS/38/2026 filed last Friday at the Federal High Court in Abuja, SERAP is seeking "an order of mandamus to direct and compel INEC to account for the missing or diverted ₦55.9 billion meant to buy smart card readers, ballot papers, and other election materials for the 2019 general elections."
SERAP is also seeking "an order of mandamus to direct and compel INEC to disclose the names of all contractors paid the ₦55.9 billion for the procurement of smart card readers, ballot papers, result sheets, and other election materials for the 2019 general elections, including the names of their directors and shareholders."
In the suit, SERAP argues that "INEC must operate without corruption if the commission is to ensure free and fair elections in the country and uphold Nigerians' right to participation."
SERAP also argues that "INEC cannot ensure impartial administration of future elections if these allegations are not satisfactorily addressed, perpetrators including the contractors involved are not prosecuted and the proceeds of corruption are not fully recovered."
According to SERAP, "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."
SERAP argues that these irregularities undermine Nigerians’ right to participate in free, fair, and transparent elections.
According to the 2022 audited report by the Auditor-General of the Federation, INEC made irregular payments totaling over N5.3 billion to a contractor for smart card readers without prior approval from the Bureau of Public Procurement (BPP) or the Federal Executive Council, and without supporting documentation or evidence that the materials were supplied.
INEC claimed the procurement fell under national security and was exempt from the Procurement Act, a claim the Auditor-General rejected.
The report also flagged payments exceeding N4.5 billion to six contractors for ballot papers and result sheets, which were similarly undocumented.
It noted that there was no evidence of contractor eligibility, bid processes, approvals, or Certificates of No Objection from the BPP. Additionally, over N331 million was reportedly paid to contractors under questionable circumstances, with contradictory supporting documents.
The Auditor-General expressed concern that the funds may have been diverted and recommended recovery and remittance to the treasury.
It said, "The contract 'for the supply of 25 pieces of generating sets was dated 28 December 2019 but the receipt for the payment was issued 12 months before the contract.' The contractors 'were paid even before the award of the contracts.'
"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.'”
It continued, "INEC also failed 'to deduct over N2.1 billion [N2,193,484,804.06] of stamp duty from contractors between 2018 and 2019.' 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.'
"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 Auditor-General is concerned that the money 'may have been diverted.'
"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.'
"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.
"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 '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.'
"The Auditor-General is concerned that the money 'may have been diverted.' He wants the money recovered and remitted to the treasury."
No date has been fixed for the hearing of the suit.