Introduction
The budget or any budget at all – be it at national, regional, local or even personal budget – is a document of hope. Within it one perceives the vision, aspiration and intention of the framer. One equally sees in a budget both the strategy and tactics of achieving the desired goals; in short, the methodology of realizing the vision envisaged. Thus since the budget by its very nature encompasses the aspiration of a people as perceived by those who ascribe to themselves the authority to determine the socio-economic direction of such people, at least for a given period, the analysis and appraisal of such document can be approached from two directions – one, an examination of the policy thrust and two, a look at the methodology of realizing the goals set forth in the policy thrust – to see if such methods so designed are adequate to achieve the desired ends.
