Tensions over public finance deepened yesterday as lawmakers scrutinised INEC’s N873.78 billion proposal for 2027, recommended sanctions against non-compliant agencies and questioned delays in Treasury fund releases.
The Chairman of the Independent National Electoral Commission (INEC), Prof Joash Amupitan, who presented the proposal before a joint committee of the Senate and House of Representatives on Electoral Matters, clarified that the N873.78 billion required for the 2027 polls is separate from the Commission’s 2026 budget proposal.
For 2026, INEC plans to spend N171 billion on its operations, including the conduct of by-elections and off-cycle elections.
Amupitan said preparations for the 2027 general elections had commenced in line with statutory provisions requiring that election funds be appropriated at least 360 days before the date fixed for the exercise.
According to him, early appropriation would guarantee proper planning and seamless nationwide conduct of the elections.
Although details of specific line items were not exhaustively presented at the session, he explained that the election budget is structured across five major components: N379.748 billion for operational costs; N92.317 billion for administrative costs; N209.206 billion for technological costs; N154.905 billion for election capital costs; and N42.608 billion for miscellaneous expenses.
The INEC chairman noted that the capital component was higher than in previous budgets because several capital items not adequately captured in earlier appropriations had now been consolidated into the 2027 election budget.
He said detailed budget codes for each category had been provided and that further explanations of the proposed expenditure were contained in documents submitted to the committee.
The joint session was chaired by Senator Simon Bako Lalong and Adebayo Balogun.
Amupitan stated that the projected election budget does not include a fresh proposal by the National Youth Service Corps (NYSC), which is seeking an increase in allowances for corps members engaged as ad hoc staff during elections.
He added that the budget was prepared in line with Section 3(3) of the Electoral Act 2022, which mandates the Commission to prepare its election budget at least one year before a general election.
On the 2026 fiscal year, Amupitan said the Ministry of Finance provided the Commission with a budget envelope of N140 billion.
However, INEC is proposing a total expenditure of N171 billion for that year. The breakdown includes N109 billion for personnel costs; N18.7 billion for overheads; N42.63 billion for election-related activities; and N1.4 billion for capital expenditure.
He argued that the envelope budgeting system is not suitable for the Commission’s operations, noting that INEC’s activities often require urgent and flexible funding.
Amupitan also identified the lack of a dedicated communications network as a major operational challenge. He said if the Commission developed its own network infrastructure, Nigerians would be in a better position to hold it accountable for any technical failures.
In his remarks, Senator Adams Oshiomhole (Edo North) said external agencies should not dictate the budgeting framework for INEC, given the unique and sensitive nature of its mandate. He urged that the envelope system be set aside for the Commission and that Parliament should work with INEC’s actual requirements to avoid future complaints of underfunding.
A member of the House of Representatives from Edo State, Billy Osawaru, called for INEC’s budget to be placed on first-line charge as provided in the Constitution, with funds released in full and on time to enable proper planning and execution of its responsibilities.
The joint committee approved a motion recommending the one-time release of the Commission’s annual budget.
It also said it would consider the NYSC’s request for about N32 billion to increase allowances for corps members to N125,000 each when engaged for election duties.
Chairman of the Senate Committee on INEC, Simon Lalong, assured that the National Assembly would work closely with the Commission to ensure it receives the necessary support for the successful conduct of the 2027 general elections.
Chairman of the House Committee on Electoral Matters, Bayo Balogun, also pledged legislative backing but cautioned the Commission against making promises it may not be able to fulfil.
“Meanwhile, the IREV was not even in the Electoral Act; it was only in INEC regulations. So, be careful how you make promises,” Balogun warned, recalling assurances given during the last general election about uploading results to the INEC Result Viewing (IREV) portal.
Senate threatens to withhold Accountant-General’s 2026 budget over fund release delays
Meanwhile, the Senate has threatened to withhold the 2026 budget allocation of the Office of the Accountant-General of the Federation over persistent delays in the release of funds to ministries, departments and agencies (MDAs) and the failure to clear outstanding contractor liabilities.
The warning was issued yesterday by the Senate Committee on Finance when the Accountant-General of the Federation, Mr Shamseldeen Ogunjimi, appeared before it to defend his office’s proposed 2026 budget.
Chairman of the committee, Senator Sani Musa, led members in declining consideration of the proposal, citing what they described as systemic inefficiencies in the Treasury and the failure to ensure timely disbursement of appropriated funds.
Lawmakers expressed concern that poor fund releases had left several agencies struggling to meet their obligations, including the Nigerian Bulk Electricity Trading Company (NBET) and the Fiscal Responsibility Commission.
Senator Danjuma Goje drew attention to the Federal Government’s inability to clear more than N2.2 trillion owed to contractors, questioning how revenues generated from fuel subsidy removal and government-owned enterprises were being managed.
“Where is the money?” Goje asked the Accountant-General on what he described as the disconnect between revenue inflows and the continued non-payment of contractors and agencies.
Other senators argued that inadequate and delayed funding had hampered statutory transfers and affected the operations of security agencies and the Independent National Electoral Commission (INEC). They criticised the continued reliance on the envelope system of fund disbursement, describing it as outdated and opaque.
The committee recommended a transition to a performance-based disbursement system that would link fund releases to measurable outputs in order to enhance accountability and reduce delays.
In his defence, Ogunjimi maintained that the Treasury could only disburse funds formally released to it. He said the office currently operates without the flexibility of a Ways and Means facility, which allows temporary bridging of funding gaps.
He also acknowledged challenges associated with the existing payment platform, noting that it was undergoing expansion to improve its capacity and efficiency.
The Accountant-General further attributed part of the problem to MDAs, stating that many agencies fail to remit collected revenues and taxes promptly and sometimes award contracts not fully backed by cash.
According to him, these practices limit the Treasury’s ability to meet obligations even when funds are available.
Despite the explanations, senators repeatedly demanded clarity on why critical agencies continued to operate under financial constraints despite revenue inflows. Specific reference was made to line items in the budgets of security agencies, statutory transfers and INEC, where members said inadequate funding had led to operational difficulties.
Goje and other members warned that continued inefficiencies would not be tolerated. They indicated that failure to improve fund releases and accountability mechanisms could result in what they described as a symbolic “zero” allocation for the Office of the Accountant-General in the 2026 budget.
Following the exchanges, the committee resolved to hold an executive session with the Accountant-General to address unresolved queries and clarify modalities for fund management in the coming fiscal year.
The session is expected to review processes relating to revenue remittances, contract funding and the proposed shift to a performance-based disbursement framework.
The Senate’s stance reflects growing concern within the legislature over fiscal management, particularly amid mounting economic pressures, outstanding contractor liabilities and the need to fund essential services.