(1)
The Independent National Electoral Commission, shall in
every year prepare and submit to the National Assembly
a report on the accounts and balance sheet of every political
party.
(2)
It shall be the duty of the Commission, in preparing its
report under this section, to carry out such investigations
as will enable it to form an opinion as to whether proper
books of accounts and proper records have been kept by
any political party, and if the Commission is of the opinion
that proper books of accounts have not been kept by a
political party, the Commission shall so report.
(3)
Every member of the Commission or its duly authorised
agent shall :-
(a)
have a right of access at all times to the books and
accounts and vouchers of all political parties; and
(b)
be entitled to require from the officers of the political
party such information and explanation as he thinks
necessary for the performance of his duties under under
this Constitution;
and
if the member of the Commission or such agent fails
or is unable to obtain all the information and explanation
which to the best of his knowledge and belief are necessary
for the purposes of the investigation, the Commission
shall state that fact in its report.