The Federal Government, through the Auditor-General of the Federation, has uncovered massive financial irregularities totalling N288,188,772,947.06 in the operations of the Independent National Electoral Commission (INEC). The findings, detailed in the 2022 Annual Report on Non-Compliance and Internal Control Weaknesses in MDAs, centre on the commission's activities between 2018 and 2019 under the leadership of then-Chairman, Professor Mahmood Yakubu.
Procurement Flaws and Questionable Payments
The audit report highlighted several critical areas of concern. A major point was the payment of N5.3 billion for the supply of Smart Card Readers ahead of the 2019 general elections. Auditors found this procurement was done through a restricted method without the prior approval of the Bureau of Public Procurement (BPP). The contract also exceeded the Tender Board's threshold and lacked Federal Executive Council clearance.
INEC management defended the process, stating presidential approval was obtained via a letter dated June 21, 2018. They argued mobilisation was necessary for timely delivery before the polls. However, the Auditor-General rejected this defence as unsatisfactory, noting the cited section of the Public Procurement Act did not apply to such procurements.
Further scrutiny revealed payments of N4.5 billion, representing 35% contract sums, were made to six contractors without any documentary evidence that supplies were delivered. The report also flagged the use of Conditional Advance Payment Guarantees in violation of regulations and the unavailability of procurement records for review.
Stamp Duty, Advances, and Contract Awards Under Fire
The financial lapses extended beyond direct procurement. The audit discovered that payments totalling N235.8 billion to contractors were made without the mandatory deduction of 1% stamp duty, resulting in an unremitted sum of N2.19 billion. INEC provided no justification for this failure.
Furthermore, non-personal advances granted to officials, amounting to N630.6 million, remained unretired at the time of the audit. Some officers were found to have received multiple advances without retiring previous ones.
Contracts for printing ballot papers and result sheets, valued at N41.3 billion, were flagged due to a lack of evidence showing contractors' eligibility or relevant experience. These contracts were awarded without Federal Executive Council approval or a "No Objection" from the BPP. Even the supply of four Toyota Land Cruiser vehicles at N297.8 million was queried for exceeding prevailing market prices.
Auditor-General Demands Accountability and Recovery
Despite INEC's consistent defence that due process was followed citing presidential approvals and election urgency, the Auditor-General insisted the commission's responses were unsatisfactory. The report mandates that the INEC Chairman must account for the queried sums before the Public Accounts Committees of the National Assembly.
The report recommended the recovery of all irregular payments and their remittance to the treasury. It warned that failure to do so would invoke sanctions prescribed in the Financial Regulations (2009) for irregular payment and ineffective management of public funds.
This financial scrutiny comes alongside a separate legal development. Legit.ng reported that Justice Adefunmilola Demi-Ajayi of the Federal High Court in Osogbo had, on September 29, 2025, issued an order for the arrest and imprisonment of Professor Mahmood Yakubu. This was for his failure to comply with a prior court judgement in a suit filed by the Action Alliance, just days before he completed his tenure as INEC chairman.
