56. Which institution(s) is responsible for examining financial reports and/or investigating violations?

Nigeria

Nigeria

Answer
EMB
Source

89. Period to be covered by annual statement

[…]

(3) A political party shall grant to any officer authorized in writing by the Commission, access to examine the records and audited accounts kept by the political party in accordance with the provisions of this Act and the political party shall give to the officer all such information as may be requested in relation to all contributions received by or on behalf of the party.

(4) The Commission shall publish the report on such examinations and audit in 3 National Newspapers.

Electoral Act, 2010

Comment

The EMB has a right to examine the records and audited accounts kept by political parties, though there are no requirements for it to actually do so.

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