The Socio-Economic Rights and Accountability Project (SERAP) has urged Professor Joash Amupitan, Chairman of the Independent National Electoral Commission (INEC), “to immediately, thoroughly, impartially, independently, transparently and effectively investigate allegations that the All Progressives Congress (APC) governor diverted N800 billion for political and campaign purposes.”
SERAP urged him to “request full disclosure from the governors and the APC regarding the alleged contributions made to the special campaign fund, including the identity of the donor and the legitimate origin of the funds, and to provide the details to our organization.”
SERAP also urged him to “immediately cooperate with appropriate anti-corruption and law enforcement agencies to enforce applicable sanctions if any violations are identified, including prosecution, fines, and confiscation of unlawful donations.”
SERAP urged him and INEC to “immediately commence a formal review and investigation into the compliance of all political parties and candidates with Article 91 of the Elections Act, in particular with regard to the source and scale of political or campaign funding in the current political cycle.”
In a letter dated May 16, 2026 and signed by SERAP deputy director Kolawole Oluwadare, the organization said: “these allegations raise serious concerns regarding the transparency of political finance, the fairness of elections, and the constitutional right of Nigerians to participate freely in their own governance.”
SERAP said, “Misuse of state resources for electoral gain undermines democratic integrity and public trust. Fairness, transparency, and accountability in political or campaign financing are important safeguards against corruption, state capture, and undue influence in the democratic process.”
According to SERAP, “non-transparent political funding remains a major entry point for corruption and a threat to democratic legitimacy. Nigerians have the right to know who is funding their candidates or political parties of choice and what the sources of funding are.”
The letter, in part, reads: “allegations of diversion or unclear use of public funds pose a grave risk to the integrity of the 2027 elections. Large-scale public fiscal flows combined with weak transparency mechanisms create a plausible basis for INEC to invoke its constitutional and statutory mandate.”
“We would be grateful if the recommended steps are taken within 7 days of receipt and/or publication of this letter. If we have not heard from you by that time, SERAP will take all necessary legal action to compel you and INEC to comply with our request in the public interest.”
“SERAP is concerned about the low level of transparency of political finance in Nigeria, and the lack of effective guidance and enforcement.”
“Article 91 of the Election Law empowers INEC to set limits on political donations, demand disclosure of contributions and sources of funds, and impose sanctions for violations.”
“Exceeding the donation limit will result in sanctions including fines, confiscation of excess funds, and fines of up to five times the amount of the excess contribution for the individual.”
“According to reports, the All Progressives Congress (APC) governors allegedly made monthly contributions from their Federation Accounts Allocation Committee (FAAC) allocation to a special campaign fund to fund President Bola Tinubu’s re-election campaign.”
“These allegations raise serious concerns regarding the transparency of political and campaign finance, democratic governance, the integrity of elections, and the basic right of Nigerians to political participation. The right to political participation requires that citizens have a real opportunity to exercise their political rights.”
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“The right to free, fair and transparent elections is a fundamental human right. This places an obligation on state institutions to ensure that elections are credible, transparent and inclusive.”
“Allegations of diversion or unexplained use of public funds—especially on the scale reported—pose a grave threat to the integrity of the 2027 election.”
“The combination of large-scale public fiscal flows, unclear deduction structures, and allegations of misuse of public funds for political and campaign purposes created a reasonable basis for INEC to carry out its investigative and monitoring mandate under the 1999 Nigerian Constitution. [as amended] and the Election Law.”
“Article 91 of the 2022 Election Law authorizes the Commission to: establish legal limits on donations that individuals or bodies can make to political parties or candidates and require disclosure of the amount of such donations and the source of such funds.”
“Article 91 stipulates that any political party that exceeds the prescribed contribution limit will be subject to a fine of up to ₦10,000,000, plus confiscation of the excess amount. This article stipulates that any individual who exceeds the contribution limit is deemed to have committed an offense and may be subject to a fine of five times the amount of the contribution that exceeds the legal limit.”
“Article 91(2) of the Election Law stipulates that any individual, candidate or political party who exceeds the contribution limits set by INEC commits an offense and may be subject to sanctions if found guilty.”
“For political parties, this includes fines of up to ₦10,000,000 and confiscation of amounts received above the prescribed limits, while individuals can be fined five times the amount contributed in excess of the permitted limits.”
“Article 14(2)(c) of the Nigerian Constitution guarantees that: “the participation of the people in their government shall be guaranteed.” This provision provides a positive constitutional obligation to maintain conditions for elections that are free, fair, and not distorted by undue influence.”
“These provisions also impose binding obligations on all institutions, including INEC, to safeguard the integrity of the democratic process.”
“Article 15(5) of the Nigerian Constitution requires public institutions to eliminate all corrupt practices and abuse of power. Article 13 places a clear responsibility on INEC to observe, comply and implement the provisions of Chapter 2 of the constitution.”
“Article 13 of the African Charter on Human and Peoples’ Rights guarantees the right of every citizen to participate freely in government. Likewise, Article 25 of the International Covenant on Civil and Political Rights, requires that elections reflect the freedom of expression of the will of the electorate. Nigeria has ratified both treaties.”
“Nigeria has made legally binding commitments under the UN Convention Against Corruption to ensure accountability in the management of public resources. Articles 5 and 9 of the UN Convention Against Corruption also impose a legal obligation on the Commission to ensure the proper management of public affairs and public funds.”
“This commitment must be upheld and fully respected. Article 7(3) of the Convention requires institutions including INEC to ensure transparency of political finances. This provision aims to prevent corruption in and through elections.”
“When public resources are allegedly diverted or deployed for political and campaign purposes, the result is not just a financial impropriety—it is a direct distortion of electoral competition. Such actions undermine the principle of equality and erode the ability of citizens to freely elect their representatives.”
“The Nigerian Constitution, Election Law, and anti-corruption and human rights standards prohibit the misuse of state resources and impose clear obligations regarding the transparency and fairness of campaign finance.”
“Any use of public funds for political gain is a gross violation of national and international standards and a threat to the credibility of the election.”
“The Commission has a constitutional and statutory obligation to ensure that no individual or political party exceeds legally prescribed contribution limits, either directly or indirectly, and to ensure full transparency regarding the origins and amounts of political funding.”
“If there is an allegation that large-scale financial resources – including funds that may originate from the state or publicly controlled funds – may be influencing political activities outside of legitimate channels, such circumstances fall within the Commission’s preventive and investigative mandate, as provided for in the Election Law.”
“Any failure to proactively enforce the provisions of the Nigerian Constitution and the Electoral Act regarding alleged political finance distortions will further undermine public confidence in the electoral institution and potentially jeopardize the right of Nigerians to participate in their own governance.”
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