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The Socio-Economic Rights and Accountability Project (SERAP) has asked the Federal High Court in Abuja to compel the Independent National Electoral Commission (INEC) to disclose key information on political financing ahead of the 2027 general elections.
SERAP’s action centres on the limits placed on political contributions under Section 91 of the Electoral Act 2026 and the mechanisms available to INEC to monitor compliance with political-finance regulations.
In a suit filed at the Federal High Court, Abuja, SERAP is asking the court to order INEC to disclose whether it has prescribed limits on the amount individuals can contribute to political parties or candidates.
The suit, numbered FHC/ABJ/CS/2114/2026, also seeks disclosure of the specific limits, if any, and how they have been communicated to political parties, candidates, donors and the general public.
SERAP’s case comes as political parties, candidates and their supporters begin preparations for the 2027 elections, with political activities, fundraising and campaign-related spending expected to increase as the electoral cycle progresses.
The organisation argues that access to information on political financing is necessary for citizens, journalists and civil society groups to scrutinise the flow of funds into the political process.
According to SERAP, the absence of publicly accessible information on applicable contribution limits could make it difficult to determine whether political parties, candidates and donors are complying with statutory requirements.
The organisation is also seeking an order compelling INEC to disclose the systems and procedures it has put in place to monitor, investigate and enforce compliance with political contribution and campaign expenditure limits.
It wants the Commission to explain how it intends to monitor political financing during the 2027 electoral process, including cash and in-kind contributions, digital and social media advertising, political consultants and third-party campaign expenditure.
SERAP is further asking the court to compel INEC to publish political parties’ latest financial statements, audited accounts, sources of funds, assets, liabilities and election expenditure returns covering the period from 2023 to 2025.
The organisation 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 and details of enforcement actions taken over alleged political-finance violations.
At the centre of the case is Section 91 of the Electoral Act 2026, which, according to SERAP, gives INEC the power to limit the amount of money or other assets an individual may contribute to a political party or candidate and to demand information concerning the amount donated and the source of funds.
SERAP argues that where INEC has exercised that power, the applicable limits should be made publicly available.
The organisation also wants INEC to explain the methodology and criteria used in determining any contribution limits, including whether considerations such as excessive financial influence, fair electoral competition, corruption risks and the integrity of the electoral process were taken into account.
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SERAP contends that political-finance regulation should not be limited to accounting for expenditure after elections but should also provide safeguards during the period of political competition.
The organisation said voters and other stakeholders should be able to identify excessive, undisclosed or potentially unlawful political financing before such funds can influence the electoral process.
SERAP’s lawyers, Oluwakemi Agunbiade, Kehinde Oyewumi, Andrew Nwankwo and Valentina Adegoke, filed the suit on behalf of the organisation.
The suit also raises questions about INEC’s constitutional responsibility for examining the finances of political parties.
SERAP cited 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 further referred to constitutional provisions requiring the Commission to conduct investigations necessary to determine whether political parties have maintained proper books of account and records, as well as provisions granting INEC access to relevant financial documents.
SERAP argued that publication of relevant financial reports would enable Nigerians to assess whether these constitutional and statutory responsibilities were being effectively discharged.
The organisation also raised broader concerns about political financing in Nigeria, including alleged excessive campaign spending, opaque funding sources, weak disclosure and reporting systems and limited enforcement of existing rules.
It argued that these concerns are particularly relevant as preparations for the 2027 elections advance and political actors begin mobilising funds, purchasing media and digital advertising, organising rallies and undertaking other campaign-related activities.
SERAP further cited Nigeria’s international obligations relating to political participation and access to information, including provisions of the International Covenant on Civil and Political Rights and the African Charter on Human and Peoples’ Rights.
The organisation maintains that transparency in political financing is necessary to enable voters and other stakeholders to understand the financial environment surrounding electoral competition.
However, no date has been fixed for the hearing of the suit.
The case therefore places INEC’s regulatory responsibilities over political financing before the Federal High Court, with SERAP seeking judicial orders requiring the electoral commission to provide information on contribution limits, financial disclosures and its monitoring and enforcement arrangements ahead of the 2027 general elections.
