Section 26
Oath of neutrality by election officials(1) All staff, electoral officers, presiding officers, returning officers and security officials taking part in the conduct of an election shall affirm or swear to an oath of loyalty and neutrality as in the Second Schedule, indicating that they will not accept bribe or gratification from any person, and shall perform their functions and discharge their duties impartially and in the interest of the Federal Republic of Nigeria without fear or favour.
(2) Any person who violates subsection (1), commits an offence and is punishable under section 120 (dereliction of duty).
Second ScheduleThis section mandates electoral officers and security officers (new to 2022 Act) to swear an oath of neutrality.
The provision of the Electoral Act is clear that electoral officials should not be members of political parties nor show preference for any candidate. (See Section 27) .
The procedure for administering this oath and affirmations is not stated in this section however the recent practice is that INEC has administered this oath directly to its staff.
The requirement in the repealed 2010 Act for the Oath of Neutrality to be taken before any court of law or Commissioner for Oaths is not carried into the 2022 Act. The form in the Second Schedule to the Act for the Oath of Neutrality implies that it is to be taken before a Resident Electoral Commissioner.
The requirement that security officers also subscribe to the Oath is a new one.
INEC Regulations and Guidelines for the Conduct of Elections, 2022, Para. 45 mandates Collation and Returning Officers to abide by the Oath of Neutrality
