Muhammadu Buhari addressed the issue of ‘first 100 days in office’ long before he was inaugurated as the Nigerian president. sounds weird but he really said so. You can check it yourself.
On August 28, Buhari in a statement by his media aide Mallam Garba Shehu denied two of his campaign documents covering promises on what he would do in his first 100 days as the president of Nigeria. Nigerians in different social media express displeasure with the party’s and the presidency’s explanations as they voted for Buhari because of that promises.

Naij.com has found Buhari’s speech in London on February 26, where the then APC presidential candidate was touching the issue of 100 days three months before being sworn-in as the president.

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Source: https://www.naij.com/537121-shocking-video-buhari-knew-100-days-mantra-myth-elected.html

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FOR more information on this.
Visit : http://www.chathamhouse.org/sites/files/chathamhouse/field/field_document/20150226BuhariSpeechQA.pdf

Scroll to 2nd paragraph of Page( of the document.

Whether buhari denied campain promises or liar mohammede denied APC is never issue! The issue is that their motives have been met!! We all can testify that nothing like chibock girls that really existed. So what else will one believe on them again?

The second one: high expectations and what to do with the first 100 days. Yes, I respect that question because quietly I was thinking about these high expectations. Those who are following the trail of our campaigns can see how people are turning out, some becoming emotional and crying. I am really getting scared that if I get there they will expect miracles within the next week or months. That would be very dicey handling that one. I think we have to have a deliberate campaign to temper high expectations with some reasonableness on the part of those who are expecting miracles to happen.

Just to go first to the ‘first 100 days’,1 some of it is fraudulent and I don’t want to participate in any fraud in any form. Nigerians know that we are in trouble as a people and as a country. When we get there we will quickly get correct intelligence of what is on the ground and inform Nigerians and just learn what I have just read. We will make sure that the appropriation and application of public resources will not be allowed. You would be surprised by how much savings we will realize. That saving will be ploughed back into development and this is what I can promise. But I would remove that ‘100 days’.

Source: http://www.chathamhouse.org/sites/files/chathamhouse/field/field_document/20150226BuhariSpeechQA.pdf
At Page-8, 2nd paragraph.