Akakan Umoh
The Independent National Electoral Commission (INEC) is facing a lawsuit over its alleged failure to disclose limits on political contributions ahead of the 2027 general elections.
The Socio-Economic Rights and Accountability Project (SERAP), in a statement issued on Sunday by its Deputy Director, Kolawole Oluwadare, confirmed filing the suit against INEC, asking the Federal High Court in Abuja to compel INEC to disclose whether it had prescribed limits on political contributions under Section 91 of the Electoral Act 2026.
The suit is marked FHC/ABJ/CS/2114/2026, and was filed last week at the Federal High Court in Abuja.
SERAP is also seeking an order compelling INEC to disclose the specific limits prescribed, if any, and the measures taken to publish and communicate them to political parties, candidates, donors and the public.
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The organisation said it was further asking the court to compel INEC to disclose the systems and procedures in place to monitor, investigate and enforce compliance with prescribed limits on political contributions and campaign expenditure.
In the suit, SERAP argued that “greater transparency in political financing is essential to ensuring that the 2027 elections are conducted on a level playing field and that citizens are able to make free and informed political choices.
“INEC’s constitutional responsibility is not simply to receive financial statements from political parties. The Nigerian Constitution 1999 (as amended) requires the Commission to examine political-party finances, conduct necessary investigations and report to the National Assembly.
“Publishing these reports would enable Nigerians to know whether these constitutional and statutory responsibilities have been effectively discharged.”
The suit, filed on behalf of SERAP by its lawyers, Oluwakemi Agunbiade, Kehinde Oyewumi, Andrew Nwankwo and Valentina Adegoke, also asks the court to compel INEC to disclose political parties’ latest financial statements, audited accounts, sources of funds, assets, liabilities and election-expenditure returns for 2023–2025.
The lawyers argued that “Voters, journalists and civil-society organisations cannot effectively scrutinise political financing if the applicable limits are not easily accessible or if there is no publicly known mechanism for monitoring compliance.”
They further said, “INEC should be compelled to disclose and publish the political-contribution limits prescribed under section 91 of the Electoral Act, 2026, as well as political parties’ latest financial statements, audited accounts, sources of funds, assets, liabilities and election-expenditure returns for 2023–2025.”
SERAP is also seeking disclosure of INEC’s examination and audit reports under Sections 225 and 226, including reports submitted to the National Assembly, as well as details of enforcement action taken over political-finance violations.
The organisation said, “The Court should further compel INEC to disclose its political-finance monitoring and enforcement arrangements for the 2027 general elections, including the parties that submitted post-2023 contribution reports, the dates of submission, and action taken against parties that failed to comply with statutory reporting requirements.”
SERAP said the reliefs sought would help citizens scrutinise political financing before the election.
The organisation also cited Section 91(1) of the Electoral Act 2026, which it said provides that, “The Commission shall have power to place limitation on the amount of money or other assets which an individual can contribute to a political party or candidate and to demand such information on the amount donated and source of the funds.”
SERAP said Section 91(2) provides sanctions where an individual, candidate or political party exceeds the applicable limit prescribed by INEC.
It added, “Where INEC has exercised its power under section 91, Nigerians are entitled to know the applicable contribution limits and how the Commission intends to ensure compliance with them.”
SERAP urged INEC to clarify whether it had prescribed contribution limits and, if so, publish them in a prominent and accessible location, including on its website.
On political-party finances, SERAP cited Section 226(1) of the Constitution, which it said imposes an annual obligation on INEC to prepare and submit to the National Assembly a report on the accounts and balance sheets of political parties.
It also cited Section 226(2), which it said requires INEC to conduct investigations necessary to determine whether political parties have maintained proper books of account and records.
The organisation said INEC had commenced formal preparations for the 2027 general elections, describing the development as an important stage in the electoral process.
No date has been fixed for the hearing of the suit.
