The Socio-Economic Rights and Accountability Project (SERAP) has sued the Independent National Electoral Commission (INEC) over its alleged failure to disclose the limits on political contributions ahead of the 2027 general elections. The suit, numbered FHC/ABJ/CS/2114/2026, was filed on behalf of SERAP by its lawyers, Oluwakemi Agunbiade, Kehinde Oyewumi, Andrew Nwankwo and Valentina Adegoke. No date has been fixed for the hearing.

In the suit, filed at the Federal High Court in Abuja, SERAP is asking the court to compel INEC to disclose whether it has exercised its powers under Section 91 of the Electoral Act 2026 to prescribe limits on political contributions, as well as the specific limits prescribed, if any. SERAP is also seeking an order compelling INEC to disclose the measures it has put in place to monitor, investigate and enforce compliance with political contribution and campaign expenditure limits. The organisation said the information is necessary to ensure transparency as political parties and candidates prepare for the 2027 elections.

“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,” SERAP said. The organisation also wants INEC to publish political parties’ latest financial statements, audited accounts, sources of funds, assets, liabilities and election expenditure returns covering 2023 to 2025. It is further asking the commission to disclose its examination and audit reports, including reports submitted to the National Assembly, as well as details of enforcement action taken over political-finance violations.

According to SERAP, voters, journalists and civil society organisations would struggle to effectively scrutinise political financing if contribution limits and mechanisms for monitoring compliance are not publicly accessible. “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,” the organisation said.

SERAP further argued that the electoral commission’s responsibilities extend beyond receiving financial statements from political parties, pointing to constitutional provisions requiring INEC to examine party finances and conduct investigations where necessary. “Citizens cannot meaningfully exercise their political rights if undisclosed or excessive financial resources are allowed to distort the political process,” SERAP said.

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