The controversy centers on Atiku Abubakar's claim that Nigeria's 2026 Service-Wide Vote, totaling about ₦12.8 trillion, could be used to fund President Bola Tinubu’s 2027 re-election campaign. The APC rejects the allegation as baseless, mischievous, or a misreading of public finance principles, and accuses Atiku of offering no evidence. APC spokesman Felix Morka says the SWV is a long-standing budgetary mechanism for government-wide obligations and unforeseen post-budget expenditures, not a secret fund or slush account. Morka defends Tinubu administration achievements, listing programs under the Renewed Hope Agenda and criticizing Atiku's record in government. Atiku's team has pressed for an itemized breakdown of the SWV, noting the dramatic rise from about ₦638.34 billion in 2024 to ₦12.8 trillion in 2026 and calling for transparency on projects, beneficiaries, and implementing agencies. The dispute is framed by APC as a routine fiscal mechanism versus Atiku's claim of a hidden slush fund, with observers urged to focus on governance milestones.