The Socio-Economic Rights and Accountability Project (SERAP) has sued the Independent National Electoral Commission (INEC) over its alleged failure to disclose political contribution limits and financial records of political parties ahead of Nigeria’s 2027 general elections.
SERAP filed the suit, marked FHC/ABJ/CS/2114/2026, at the Federal High Court in Abuja last week, according to a statement issued by the organisation’s Deputy Director, Kolawole Oluwadare, on Sunday, September 20, 2026. Punch also reported the filing on September 20.
The organisation is asking the court to compel INEC to disclose whether it has exercised its power under Section 91 of the Electoral Act, 2026, to prescribe limits on the amount of money or other assets individuals can contribute to political parties or candidates.
SERAP is also seeking an order requiring INEC to disclose the specific limits, if any, and the measures it has put in place to publish and communicate them to political parties, candidates, donors and the public.
Under Section 91(1) of the Electoral Act, 2026, INEC has the power to place limits on individual contributions to political parties or candidates and to demand information on the amount donated and the source of the funds.
The organisation is further asking the court to compel INEC to disclose the systems and procedures it uses to monitor, investigate and enforce compliance with political contribution and campaign expenditure limits.
SERAP is also seeking the publication of political parties’ latest financial statements, audited accounts, sources of funds, assets, liabilities and election expenditure returns covering 2023 to 2025.
It wants INEC to disclose its examination and audit reports under Sections 225 and 226 of the 1999 Constitution, including annual reports submitted to the National Assembly between 2023 and 2025 and details of enforcement actions taken over political-finance violations.
SERAP said INEC’s constitutional responsibility goes beyond receiving financial statements from political parties.
“INEC’s constitutional responsibility is not simply to receive financial statements from political parties,” the organisation said, adding that the Constitution requires the commission to examine party finances, conduct necessary investigations and report to the National Assembly.
The lawsuit followed an earlier Freedom of Information request dated August 22, 2026, in which SERAP gave INEC seven days to disclose the requested information. Punch reported on August 24 that the organisation had warned it would take legal action if the commission failed to comply.
In a separate suit filed in July 2026, marked FHC/ABJ/CS/1426/2026, SERAP sued INEC over allegations that APC governors diverted ₦800 billion from Federation Account Allocation Committee allocations for political and campaign purposes ahead of the 2027 elections. SERAP is seeking an investigation and disclosure of the alleged funding sources.
The latest case comes as political parties and candidates prepare for the 2027 general elections, with campaign-finance transparency remaining a major issue in Nigeria’s electoral process.
