53. Must reports from political parties and/or candidates include information on itemized income?

"90.—(1) A political party shall not accept or keep in its possession any anonymous monetary or other contribution, gift or property, from any source.
(2) A political party shall keep an account and asset book into which shall be recorded— (a) all monetary and other forms of contributions received by the party ; and (b) the name and address of any person or entity that contributes any money or asset which exceeds N1,000,000. (3) A political party shall not accept any monetary or other contribution which is more than N50,000,000 unless it can identify the source of the money or other contribution to the Commission. (4) A political party sponsoring the election of a candidate shall, within three months after the announcement of the results of the election, file a report of the contributions made by individuals and entities to the Commission". Section 90 Electoral Act. 

"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.