The Socio-Economic Rights and Accountability Project (SERAP) has dragged the Independent National Electoral Commission (INEC) before the Federal High Court in Abuja over its alleged failure to disclose limits on political contributions and provide details of political parties’ finances ahead of the 2027 general elections.
SERAP, in suit number FHC/ABJ/CS/2114/2026, is asking the court to compel INEC to disclose whether it has prescribed limits on political contributions under Section 91 of the Electoral Act 2026 and, if so, publish the applicable limits and explain how they are being enforced.
The organisation is also demanding details of the commission’s systems for monitoring, investigating and enforcing compliance with political contribution and campaign expenditure limits.
The suit was filed last week by SERAP’s lawyers, Oluwakemi Agunbiade, Kehinde Oyewumi, Andrew Nwankwo and Valentina Adegoke.
SERAP is seeking an order of mandamus compelling INEC to “urgently disclose whether it has prescribed limits on political contributions, the specific limits prescribed, and the measures taken to publish and communicate them to political parties, candidates, donors and the public.”
It is also asking the court to compel the electoral commission to disclose its political-finance monitoring arrangements for the 2027 elections, including the procedures for tracking contributions, expenditure and possible violations.
Group Demands Parties’ Financial Records
SERAP wants INEC to disclose the latest financial statements and audited accounts of political parties, including their sources of funds, assets, liabilities and election expenditure returns covering 2023 to 2025.
It is further demanding the publication of INEC’s examination and audit reports under Sections 225 and 226 of the Constitution, including reports submitted to the National Assembly and details of enforcement action taken over alleged political-finance violations.
According to SERAP, greater transparency in political financing is necessary to ensure that the 2027 elections are conducted on a level playing field and that voters can make free and informed political choices.
The organisation argued that INEC’s constitutional responsibilities go beyond merely receiving financial statements from political parties.
“INEC’s constitutional responsibility is not simply to receive financial statements from political parties,” SERAP argued, adding that the Constitution requires the commission to examine party finances, conduct necessary investigations and report to the National Assembly.
It said publishing such reports would enable Nigerians to determine whether INEC had effectively discharged its constitutional and statutory responsibilities.
SERAP also warned that voters, journalists and civil-society organisations could not effectively scrutinise political financing where applicable contribution limits were not readily accessible or there was no publicly known mechanism for monitoring compliance.
“The increasing monetisation of Nigeria’s elections, alongside the potential misuse of state institutions, poses serious threats to democratic integrity and electoral competition,” the organisation stated.
SERAP: INEC Must Explain Contribution Limits
At the centre of the suit is Section 91(1) of the Electoral Act 2026, which, according to SERAP, empowers INEC to place limits on the amount of money or other assets an individual may contribute to a political party or candidate and to demand information on the amount donated and the source of funds.
SERAP said Section 91(2) also provides sanctions where individuals, candidates or political parties exceed limits prescribed by INEC.
The organisation argued that if INEC had exercised its powers under the provision, Nigerians were entitled to know the applicable limits and how compliance would be enforced.
“INEC should clarify whether it has prescribed contribution limits and, if so, immediately publish them in a prominent and easily accessible location, including on its website,” SERAP said.
It also wants INEC to explain the methodology and criteria used in determining any contribution limits, including whether the commission considered the need to prevent excessive financial influence, promote fair competition and address risks associated with corruption and illicit political financing.
SERAP said the issue was particularly urgent because political parties, candidates and supporters had already begun mobilising resources, soliciting contributions, organising political activities, purchasing media and digital advertising and incurring campaign-related expenditure.
It urged INEC to disclose how it planned to monitor political financing during the campaign period, including cash and in-kind contributions, digital and social-media advertising, political consultants and third-party campaign expenditure.
According to the organisation, contribution and expenditure limits were designed not merely to facilitate retrospective accounting after an election, but to prevent excessive financial influence while political competition was ongoing.
Constitutional Duties
SERAP also based its case on Section 226 of the 1999 Constitution, which requires INEC to prepare and submit to the National Assembly an annual report on the accounts and balance sheets of political parties.
The organisation noted that Section 226(2) requires INEC to conduct investigations necessary to determine whether political parties have maintained proper books of account and records, while Section 226(3) gives the commission and its authorised agents access to party books, accounts and vouchers and the power to demand relevant information.
SERAP argued that Nigeria had continued to face challenges involving excessive campaign spending, opaque political funding, inadequate disclosure and weak enforcement of statutory contribution and expenditure rules.
It further alleged that previous assessments of Nigerian elections had identified gaps between the country’s legal framework and its implementation, including concerns about circumvention of spending limits and limited sanctions for violations.
“These concerns are particularly significant given the scale of campaign expenditure and changes in the statutory spending and contribution thresholds under Nigeria’s constitutional and evolving electoral framework,” SERAP said.
The organisation also contended that political parties’ financial transparency was critical because parties were central to citizens’ constitutional rights to participate in public affairs and associate politically.
“Citizens cannot meaningfully exercise their political rights if undisclosed or excessive financial resources are allowed to distort the political process,” it said.
SERAP said INEC had commenced formal preparations for the 2027 general elections, making transparency in political financing an urgent issue.
It also cited Article 25 of the International Covenant on Civil and Political Rights, Article 9 of the African Charter on Human and Peoples’ Rights and Article 13 of the Charter in support of citizens’ rights to participate in public affairs and receive information.
No date has been fixed for hearing of the suit.
