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The Federal Government has proposed a total of N135.22 billion in the 2026 budget for electoral adjudication and post-election matters, signalling anticipated costs associated with election-related legal processes.

The provision, contained in the House of Representatives Order Paper dated March 31, 2026, is part of the 2026 Appropriation Bill. It falls under Service-Wide Votes—a centrally managed pool of funds used to cover obligations not directly assigned to specific ministries, departments, or agencies. The allocation is intended to cater for potential legal disputes, settlements, and administrative processes arising from elections.

An analysis of the budget shows that the provision is captured within the Consolidated Revenue Fund charges, which total N3.70 trillion. The electoral adjudication component represents about 3.65 per cent of that amount.

The allocation comes alongside a proposed N1.01 trillion statutory transfer to the Independent National Electoral Commission (INEC), accounting for 21 per cent of total statutory transfers.

Earlier estimates by INEC put the cost of conducting the 2027 general elections at N873.78 billion, with an additional N171 billion projected for its 2026 operations—figures that mark a significant increase compared to funding for the 2023 elections.

The proposed N135.22 billion allocation has sparked reactions from opposition parties and civil society groups, who have raised concerns about its size and implications.

The National Publicity Secretary of the Peoples Democratic Party (PDP), Ini Ememobong, criticised the provision, suggesting it reflects a lack of confidence in the electoral process.

“It means that INEC itself is anticipating that it will not do well and that people will not accept the outcome of the results. Because if INEC becomes very transparent, post-election litigation will be reduced drastically. It is the lack of transparency and the obvious opacity of INEC during elections that result in post-election litigation,” he said.

Also reacting, the Publicity Secretary of the African Democratic Congress (ADC), Bolaji Abdullahi, acknowledged the need for preparedness but questioned the scale of the allocation, citing concerns over accountability and the expected volume of litigation.

Political economist Pat Utomi argued that election-related legal expenses should not be borne directly by the Federal Government.

“It is not the Federal Government that goes to elections, it is the individual candidates, so why should the Federal Government have a budget for it? They should not,” he said.

He further added that if the provision is meant for INEC, it should be reflected within the commission’s budget rather than under federal allocations, describing Nigeria’s budget process as flawed.

Human rights lawyer Femi Falana (SAN) also faulted the proposal, describing it as excessive.

“It is on the very high side. Apart from the fact that INEC has its legal department that services all its offices in the 36 states of the federation, INEC does not pay more than N3m per brief, even to a senior advocate. This is due to the fact that INEC maintains a neutral position in the majority of pre-election cases,” he said.