The 2012 Budget is based on the following assumptions:

Oil production of 2.48 million barrels per day (mbpd) up from 2.3mbpd for 2011;
Benchmark oil price of US$70/barrel, a cautious revision from the US$75/barrel approved in the 2011 Amended Budget;
Exchange rate of NGN155/US$;
Projected GDP growth rate of 7.2%; and
Projected inflation rate of 9.5%.

Aggregate expenditure proposed for the 2012 fiscal year is N 4.749 Trillion, an increase of 6%over N 4.484 Trillion appropriated for 2011.
http://businessnews.com.ng/2011/12/13/nigeria-2012-budget-highlights-how-government-plans-to-spend-your-money/

I really buy into the idea of the person who said something about getting a printer and laminating machine. It really makes great sense if you ask me. I have friends who have ventured into this and it's really making sense for them financially!