The Socio-Economic Rights and Accountability Project has urged the Independent National Electoral Commission to publish political contribution limits and disclose the financial records of political parties ahead of the 2027 general elections.
SERAP, in a Freedom of Information request dated August 22, 2026, and signed by its Deputy Director, Kolawole Oluwadare, asked the INEC Chairman, Prof. Joash Amupitan, to disclose whether the commission had exercised its powers under Section 91 of the Electoral Act 2026 to prescribe limits on political contributions.
The organisation also demanded that INEC publish any applicable limits and widely communicate them to political parties, candidates, donors and the Nigerian public.
SERAP further asked the electoral commission to disclose the systems, personnel and procedures put in place to monitor, investigate and enforce compliance with political contribution and campaign expenditure limits during the ongoing 2027 electoral process.
It also sought details of INEC’s methodology for monitoring political financing, including how the commission intends to track cash and in-kind contributions, digital and social media financing, third-party expenditure and donations made through intermediaries.
SERAP said transparency in political financing was necessary to ensure that the 2027 elections were conducted on a level playing field and that voters were able to make free and informed political choices.
“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,” the organisation said.
The group argued that INEC’s constitutional responsibility went beyond receiving financial statements from political parties, noting that the Constitution requires the commission to examine party finances, conduct necessary investigations and report its findings to the National Assembly.
“Publishing these reports would enable Nigerians to know whether these constitutional and statutory responsibilities have been effectively discharged,” SERAP said.
According to the organisation, the absence of easily accessible information on contribution limits and mechanisms for monitoring compliance could make it difficult for voters, journalists and civil society groups to scrutinise political financing.
SERAP warned that the increasing monetisation of Nigerian elections and the potential misuse of state institutions could undermine democratic integrity and fair political competition.
“The information requested would enable citizens to identify excessive, undisclosed or potentially illicit political financing before it can distort electoral competition, rather than only after votes have been cast,” it said.
The organisation also said effective regulation of political financing was essential to constitutional democracy, equality of political participation, freedom of expression and association, electoral integrity and citizens’ participation in public affairs.
SERAP cites Electoral Act provisions
SERAP specifically cited Section 91(1) of the Electoral Act 2026, which empowers INEC to place limits on the amount of money or other assets an individual can contribute to a political party or candidate and to demand information on the amount donated and source of funds.
The organisation also cited Section 91(2), which provides sanctions where individuals, candidates or political parties exceed contribution limits prescribed by INEC.
“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 said.
It therefore asked INEC to clarify whether it had prescribed contribution limits and, if so, immediately publish them in a prominent and accessible location, including on its website.
SERAP also demanded that the commission explain the methodology and criteria used in determining the limits, including whether considerations such as excessive financial influence, fair electoral competition, corruption risks and illicit political financing were taken into account.
Demand for party financial records
The organisation further urged INEC to publish the latest detailed statements submitted by political parties on their assets, liabilities, sources of funds and other assets and expenditure.
It asked the commission to publish political parties’ annual financial statements, audited accounts and election expenditure returns covering 2023 to 2025.
SERAP also requested the publication of INEC’s examination and audit reports under Sections 225 and 226 of the Constitution, including annual reports submitted to the National Assembly between 2023 and 2025.
It demanded disclosure of enforcement actions taken against political parties and candidates over alleged political-finance and expenditure violations.
The group also asked INEC to disclose its 2027 political-finance monitoring plan, including arrangements for real-time or near-real-time monitoring and cooperation with anti-corruption agencies, financial intelligence authorities, regulators and law-enforcement bodies.
INEC asked to explain 2023 compliance
SERAP further asked the electoral commission to disclose the political parties that submitted reports of contributions received following the 2023 general elections, the dates of submission and actions taken against parties that failed to meet the statutory deadline.
The organisation said it was particularly concerned about reported non-compliance by a majority of political parties that sponsored candidates in the 2023 elections.
It argued that political parties, candidates and their supporters were already mobilising resources, soliciting contributions, organising political activities, purchasing media and digital advertising and incurring campaign-related expenditure ahead of the 2027 elections.
“INEC should disclose how it intends to monitor political financing during the campaign period, including expenditure and contributions involving cash and in-kind contributions; digital and social-media advertising; political consultants and campaign consultants; and third-party campaign expenditure,” SERAP said.
The organisation maintained that contribution and expenditure limits were intended to prevent excessive financial influence during political competition and not merely facilitate retrospective accounting after elections.
It also cited Section 226 of the 1999 Constitution, as amended, which requires INEC to prepare and submit annual reports on the accounts and balance sheets of political parties to the National Assembly and to conduct necessary investigations into their financial records.
SERAP said INEC’s obligation to ensure transparency was also supported by Nigeria’s international commitments, including the International Covenant on Civil and Political Rights and the African Charter on Human and Peoples’ Rights.
Seven-day deadline
SERAP gave INEC seven days from the receipt or publication of its request to provide the information sought.
“If we have not heard from you by then, SERAP shall take all appropriate legal actions to compel you and INEC to comply with our request in the public interest,” the organisation warned.
The group said Nigeria had continued to face challenges in regulating political finance, including excessive campaign spending, opaque sources of funding, weak disclosure mechanisms and limited enforcement of statutory contribution and spending rules.
It argued that making political financing information publicly available would allow citizens and other stakeholders to scrutinise the funding of political parties and candidates before financial influence could distort electoral competition.
Source: SERAP Freedom of Information request dated August 22, 2026.
