Section 142
Election expenses by the Commission(1) The Commission may prescribe a scale of —
(a) remuneration for officers appointed under this Act for the conduct of elections; and
(b) maximum charges in respect of other expenses incurred by an electoral officer, a presiding officer or a returning officer in connection with an election, and may revise the scale as it thinks fit or expedient.
(2) An electoral officer, presiding officer, or returning officer shall, in addition to any remuneration prescribed under subsection (1) (a), be entitled to such sums in respect of expenses not exceeding the prescribed scale, in connection with the conduct of an election as are reasonable.
(3) The Commission may pay such honoraria as it may determine to all other persons and officers who may be involved in one way or the other in conducting an election under this Act, or in carrying out any task in connection with an election or election petition arising therefrom.
(4) All fees and other remunerations approved under subsection (1) shall be paid from the Fund established under section 3 (1) of this Act and shall be paid in such manner as the Commission deems fit.
This provides for the payment of expenses related to the conduct of elections by the commission. This includes fixing of necessary remuneration and payment of charges incurred by election officers, as well as honorarium payments for defending election petitions.
These expenses are meant to be paid from the INEC fund established in section 3 (1) of the Act.