ABSTRACT
Speeches introducing the Federal Government’s annual budgets are far more than mere lists of proposals and tables of figures. They review the state of the economy and of the social services, announce changes in commercial policy, and even refer to foreign policy. Comparison, however, of Nigeria’s financial position under the civilian regime and under the soldiers is complicated by the change President Shehu Shagari introduced in the financial year, from the conventional British April 1 to March 31, to the calendar year. So his first budget, introduced on March 18, 1980, covered only the nine months from April 1 to December 30.
