The Socio-Economic Rights and Accountability Project (SERAP) has urged the Independent National Electoral Commission (INEC) to disclose whether it has prescribed limits on political contributions ahead of the 2027 general elections.
In a Freedom of Information request dated August 22, 2026, and signed by its Deputy Director, Kolawole Oluwadare, SERAP asked INEC Chairman, Prof. Joash Amupitan (SAN), to publish any contribution limits prescribed under Section 91 of the Electoral Act 2026 and explain how the commission intends to monitor and enforce compliance.
The organisation also asked INEC to disclose the systems, personnel and procedures it has established to monitor political contributions and campaign expenditure during the 2027 electoral process.
SERAP said it was particularly interested in how the commission would monitor cash and in-kind contributions, digital and social-media financing, third-party expenditure and donations made through intermediaries that could be used to circumvent statutory limits.
“Greater transparency in political financing is essential to ensuring that the 2027 elections are conducted on a level playing field and that citizens can make free and informed political choices,” SERAP said.
The organisation argued that INEC’s constitutional responsibility goes beyond merely receiving financial statements from political parties.
“INEC’s constitutional responsibility is not simply to receive financial statements from political parties. The constitution requires the commission to examine political-party finances, conduct necessary investigations and report to the National Assembly,” it said.
SERAP added that publishing the relevant reports would enable Nigerians to assess whether INEC had effectively discharged its constitutional and statutory responsibilities.
“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,” the organisation said.
It expressed concern over what it described as the increasing monetisation of elections in Nigeria, warning that excessive or undisclosed political financing could distort electoral competition.
“The increasing monetisation of Nigeria’s elections, alongside the potential misuse of state institutions, poses serious threats to democratic integrity and electoral competition,” SERAP said.
According to the organisation, greater transparency would allow citizens and watchdog groups to identify questionable financing before it affects the electoral process.
“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.
SERAP specifically drew INEC’s attention to Section 91(1) of the Electoral Act 2026, which gives the commission the power to limit the amount of money or other assets an individual may contribute to a political party or candidate, as well as require information on the amount donated and the source of the funds.
It said Section 91(2) also provides sanctions where an individual, candidate or political party exceeds the applicable limit prescribed by INEC.
SERAP therefore asked the commission to clarify whether it had exercised the powers granted to it under the law.
“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,” it said.
The organisation also urged INEC to explain the methodology and criteria used to determine the limits, including whether the commission had considered the need to prevent excessive financial influence, promote fair competition, address corruption and illicit political financing, and protect the integrity of the electoral process.
SERAP further invoked Sections 225 and 226 of the 1999 Constitution, as amended, which address the financial affairs of political parties and INEC’s responsibilities regarding their accounts.
It noted that Section 226(1) requires INEC to prepare and submit an annual report to the National Assembly on the accounts and balance sheets of political parties, while Section 226(2) requires the commission to conduct investigations necessary to determine whether parties have maintained proper books and records.
The organisation also noted that Section 226(3) gives INEC and its authorised agents access to the books, accounts and vouchers of political parties and empowers them to obtain information and explanations necessary to discharge their responsibilities.
SERAP said the need for transparency was heightened by the fact that political parties and candidates were already mobilising resources, soliciting contributions, organising political activities, purchasing media and digital advertising, and incurring campaign-related expenditure.
“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,” it said.
SERAP argued that statutory limits are intended to prevent excessive financial influence during elections, rather than merely provide a basis for accounting after elections.
“The existence of statutory limits on political contributions and election expenditure is intended not merely to facilitate retrospective accounting after an election but to prevent excessive financial influence while political competition is taking place,” the organisation said.
It also raised concerns over what it described as persistent failures by political parties to disclose campaign contributions and limited enforcement of political-finance rules.
“Nigeria has a persistent problem of political parties failing to disclose campaign contributions. Such non-compliance has been described as systemic, while the absence of clear and effective sanctions for default has weakened INEC’s ability to enforce compliance,” SERAP said.
The organisation said Nigeria had faced longstanding challenges involving excessive campaign spending, opaque sources of political funding, weak disclosure and reporting, and limited enforcement of spending and contribution rules.
SERAP 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 also requested the publication of political parties’ latest financial records, including annual statements, audited accounts and election expenditure returns for 2023 to 2025.
The organisation further asked INEC to publish its Section 225 and 226 examination and audit reports, including annual reports submitted to the National Assembly between 2023 and 2025, as well as details of enforcement actions arising from political-finance and expenditure violations.
SERAP also wants INEC to disclose its 2027 political-finance monitoring plan, including arrangements for real-time or near-real-time monitoring and cooperation with anti-corruption, financial-intelligence, regulatory and law-enforcement agencies.
It further asked the commission to identify 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 comply within the statutory deadline.
SERAP said the requested information concerns the discharge of INEC’s constitutional and statutory responsibilities and the integrity of the electoral process.
It gave the commission seven days from receipt or publication of the request to provide the information.
“We would be grateful if the requested information is provided within 7 days of the receipt and/or publication of this letter.
“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,” it said.
The organisation also cited Nigeria’s obligations under international human rights instruments, including Article 25 of the International Covenant on Civil and Political Rights, which guarantees the right to participate in public affairs and to vote and be elected in genuine periodic elections.
It also referred to Articles 9 and 13 of the African Charter on Human and Peoples’ Rights, concerning the right to receive information and the right to participate freely in the government of one’s country.
SERAP said effective regulation of political financing was essential to protecting equality of political participation, freedom of expression and association, electoral integrity and citizens’ meaningful participation in public affairs.
