54. Must reports from political parties and/or candidates include information on itemized spending?

"For Election Expenses Report:  "(5) The return referred to in subsection (3) shall show the amount of money expended by or on behalf of the party on election expenses, the items of expenditure and commercial value of goods and services received for election purposes"". Section 89 (5) Electoral Act 2022.  

"15. (1) All candidates shall: (a) submit detailed audited returns of their campaign expenses to the Commission within six months after an election. (b) such returns shall indicate details of donations, other sources of funding, expenditure on goods, services and sundry expenses incurred for the purpose of election." Section 15, Guidelines and Regulations for Political Parties 2013. 

"(2) Every political party shall submit to the Independent National Electoral Commission a detailed annual statement and analysis of its sources of funds and other assets together with a similar statement of its expenditure in such form as the Commission may require." Section 225 (2) constitution of the Federal Republic of Nigeria 1999 as amended.