2027 Elections: SERAP Urges INEC to Publish Political Donation Limits, Party Finances

As preparations and campaigns for the 2027 general elections intensify, the Socio-Economic Rights and Accountability Project (SERAP) has urged the Independent National Electoral Commission (INEC) to use its statutory powers to disclose and publish the limits on political contributions and donations that parties may lawfully receive to ensure a fair electoral process.

In a Freedom of Information request sent to the electoral commission on 22 August 2026 and signed by SERAP deputy director Kolawole Oluwadare, the civil society organisation said transparency in political financing is essential to ensuring fairness in the 2027 elections and enabling citizens to make informed political choices.

SERAP insisted that the law, specifically in section 91 of the Electoral Act 2026, empowers INEC to publish the applicable limits and widely communicate them to political parties, candidates, donors and the Nigerian public and also make public the financial records of political parties, their audit and examination reports, and details of enforcement actions taken over alleged violations of political-finance rules.

Consequently, SERAP maintained that INEC’s disclosure of the limits on donations that political parties can receive and their financial limitations is becoming necessary, as political parties, candidates, and their supporters are already mobilising funds and organising activities ahead of the 2027 elections.

“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.”

SERAP further asked INEC to disclose the systems, personnel, and procedures it has established to monitor and enforce compliance with political contribution and campaign expenditure limits during the 2027 electoral process.

It specifically wants the commission to explain how it will monitor cash and in-kind contributions, digital and social media financing, political consultants, and third-party campaign expenditure, as well as donations routed through intermediaries.

According to the organisation, INEC should also disclose its methodology for identifying and addressing financing arrangements that could be used to circumvent statutory limits.

The group argued that effective monitoring should begin during the electoral process rather than rely solely on financial reports submitted after elections.

“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 also warned that “the increasing monetisation of Nigeria’s elections, alongside the potential misuse of state institutions, poses serious threats to democratic integrity and electoral competition”.

Dwelling further on the constitutional responsibilities and duties of the electoral body, SERAP said INEC’s responsibilities extend beyond receiving financial statements from political parties, as stipulated in Section 226 of the 1999 Constitution, as amended, which requires INEC to prepare and submit an annual report to the National Assembly on the accounts and balance sheets of political parties.

The organisation also cited Section 226(2), which requires the commission to conduct the investigations necessary to determine whether political parties have maintained proper books and records.

Under Section 226(3), SERAP noted that INEC and its authorised agents have access to the books, accounts and vouchers of political parties and may require information and explanations needed to discharge their responsibilities.

“Publishing these reports would enable Nigerians to know whether these constitutional and statutory responsibilities have been effectively discharged,” the organisation stated.

SERAP, consequently, asked INEC to publish its Section 225 and 226 examination and audit reports, including annual reports submitted to the National Assembly for 2023 to 2025.

Referring to previous elections in Nigeria, SERAP noted that “the increasing monetisation of Nigeria’s elections, alongside the potential misuse of state institutions, poses serious threats to democratic integrity and electoral 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.”

Referring to Nigeria’s obligations under international human-rights instruments, citing Article 25 of the International Covenant on Civil and Political Rights, which protects citizens’ rights to participate in public affairs and to vote and be elected at genuine periodic elections, and the position of Article 9 of the African Charter on Human and Peoples’ Rights on the right to receive information and Article 13 on the right to participate freely in the government of one’s country, the organisation said effective political-finance regulation was an important safeguard for constitutional democracy, equal political participation, freedom of expression and association, electoral integrity and meaningful participation in public affairs.

As a result, SERAP urged the electoral body to “disclose and publish any political contribution limits prescribed under section 91 of the Electoral Act, 2026;

“Disclose the latest political parties’ detailed statements on their assets and liabilities and of their sources of funds and other assets and expenditure submitted to INEC;

Publish the latest political parties’ financial records, including annual statements, audited accounts and election expenditure returns for 2023–2025.

Publish its section 225 and 226 examination and audit reports, including annual reports submitted to the National Assembly for 2023–2025.

Disclose any enforcement actions arising from political-finance and expenditure violations;

“Disclose its 2027 political-finance monitoring plan, including arrangements for real-time or near-real-time monitoring and cooperation with relevant anti-corruption, financial-intelligence, regulatory and law-enforcement agencies; and

“Disclose the political parties that submitted their reports of contributions received following the 2023 General Elections, the dates of submission; and the action taken against parties that failed to submit the reports within the statutory deadline, including the reported non-compliance by the majority of the parties that sponsored candidates.”

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