By: Goodluck E.Adubazi, Abuja.
The Socio-Economic Rights and Accountability Project (SERAP) has dragged the Independent National Electoral Commission (INEC) before the Federal High Court in Abuja over the alleged failure to publicly disclose political contribution limits and details of political-party finances ahead of the 2027 general elections.
The suit, marked FHC/ABJ/CS/2114/2026, was filed last week by SERAP’s lawyers—Oluwakemi Agunbiade, Kehinde Oyewumi, Andrew Nwankwo and Valentina Adegoke. No date has been fixed for hearing.
SERAP is seeking an order of mandamus compelling INEC to disclose whether it has exercised its powers under Section 91 of the Electoral Act 2026 to prescribe limits on political contributions to political parties and candidates and, if so, to publish the specific limits and explain how they have been communicated to parties, candidates, donors and the public.
The organisation is also asking the court to compel INEC to disclose the systems and procedures it has established to monitor, investigate and enforce compliance with political contribution and campaign expenditure limits during the 2027 electoral process.
SERAP further wants INEC to publish the latest financial statements, audited accounts, sources of funds, assets, liabilities and election-expenditure returns of political parties covering 2023 to 2025.
It is also seeking disclosure of INEC’s examination and audit reports under Sections 225 and 226 of the Constitution, including reports submitted to the National Assembly, as well as details of enforcement actions taken over political-finance violations.
According to SERAP, transparency in political financing is necessary to enable voters, journalists and civil society organisations to scrutinise the sources and use of funds in the electoral process.
The organisation argued that INEC’s constitutional responsibility goes beyond receiving financial statements from political parties, maintaining that the Commission is required to examine party finances, conduct necessary investigations and report to the National Assembly.
SERAP also urged INEC to clarify the methodology and criteria used in determining political contribution limits, if any, and explain how it intends to monitor different forms of campaign financing, including cash and in-kind contributions, digital and social-media advertising, political consultants and third-party campaign expenditure.
The organisation cited Section 91(1) of the Electoral Act 2026, which empowers INEC to place limits on the amount of money or other assets an individual can contribute to a political party or candidate and to demand information on the amount donated and source of funds.
SERAP said Section 91(2) provides sanctions where prescribed contribution limits are exceeded, arguing that Nigerians should be able to know the applicable limits and how compliance will be enforced if INEC has exercised its statutory powers.
The organisation also relied on Section 226 of the 1999 Constitution, which it said imposes obligations on INEC regarding political-party accounts, including the preparation and submission of annual reports to the National Assembly and investigations necessary to determine whether parties maintain proper books and records.
SERAP said the disclosure of political-finance information would allow citizens to scrutinise excessive, undisclosed or potentially unlawful financing before it could affect electoral competition.
The organisation further argued that political parties and candidates were already mobilising resources, soliciting contributions, organising political activities, purchasing media and digital advertising, holding rallies and incurring campaign-related expenditure ahead of the 2027 elections.
SERAP said its demands were aimed at strengthening transparency, accountability and compliance with Nigeria’s political-finance framework.
The suit comes as INEC continues preparations for the 2027 general elections.
No hearing date has been fixed by the Federal High Court.
