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 political contribution limits and other financial information ahead of the 2027 general elections.
Politics Nigeria reports that the suit, filed under number FHC/ABJ/CS/2114/2026, followed INEC’s alleged failure to clarify whether it has exercised its statutory powers under Section 91 of the Electoral Act, 2026, to prescribe limits on contributions to political parties and candidates.
It is understood that Section 91 empowers INEC to limit 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 the funds.
In the suit filed last week, SERAP is seeking an order of mandamus compelling INEC to disclose whether it has prescribed contribution limits, the specific limits applicable and the steps taken to publish and communicate them to political parties, candidates, donors and the public.
The organisation is also asking the court to compel the electoral commission to disclose the systems and procedures it has put in place to monitor, investigate and enforce compliance with contribution and campaign expenditure limits as preparations for the 2027 elections intensify.
SERAP argued that voters, journalists and civil society organisations cannot effectively scrutinise political financing when the applicable limits are not readily accessible or when there is no publicly known mechanism for monitoring compliance.
It further urged the court to compel INEC to publish political parties’ latest financial statements, audited accounts, sources of funds, assets, liabilities and election expenditure returns covering 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, as well as details of enforcement actions taken over political-finance violations.
SERAP said the information would allow Nigerians to determine whether INEC had discharged its constitutional and statutory responsibilities in monitoring the finances of political parties.
According to the organisation, INEC’s responsibility extends beyond receiving financial statements from parties to examining their finances, conducting necessary investigations and reporting its findings to the National Assembly.
The suit also asks the court to compel INEC to disclose the political parties that submitted post-2023 election contribution reports, the dates of submission and actions taken against parties that failed to comply with statutory reporting requirements.
SERAP said the disclosure was necessary because political parties, candidates and their supporters were already mobilising funds, organising political activities, purchasing media and digital advertisements, holding rallies and incurring campaign-related expenses ahead of the 2027 elections.
The organisation specifically wants INEC to explain how it plans to monitor cash and in-kind contributions, digital and social-media advertising, political and campaign consultants, as well as third-party campaign expenditure.
SERAP maintained that statutory contribution and expenditure limits are designed not only to facilitate accounting after elections but also to prevent excessive financial influence during electoral competition.
The organisation had previously urged INEC to publish the contribution limits and party financial records in August, including its monitoring and enforcement plans for the 2027 electoral process.
Under the Electoral Act 2026, political parties are also required to account for contributions received, while parties that accept contributions above limits prescribed by INEC face financial sanctions and forfeiture provisions.
SERAP argued that transparency in political financing was particularly important given concerns over excessive campaign spending, undisclosed sources of funds, weak reporting and enforcement challenges.
It said citizens could not meaningfully exercise their political rights if undisclosed or excessive financial resources were allowed to influence the electoral process.
The organisation further argued that INEC should disclose the methodology and criteria used in determining contribution limits, including whether the limits were designed to address excessive financial influence, corruption risks, illicit political financing and the need for fair electoral competition.
No date has been fixed for hearing of the suit.