Abdullahi Sule, Sani, and Mulyanto Mulyanto. “Comparative Analysis of Budget Performance in Nigeria: Pre and Post-Covid-19 Impact”. The Es Accounting And Finance 2, no. 02 (March 30, 2024): 87–106. Accessed April 4, 2025. https://esj.eastasouth-institute.com/index.php/esaf/article/view/222.