The paper assessed sovereign treasury solvency and financial performance management in Nigeria from 1999 through 2016. The aim of this study is to determine the degree of solvency in Nigeria’s sovereign treasury. Ex-post ‘facto’ empirical analysis is the research method employed. Financial analysis was employed with financial performance indicators; descriptive statistics, econometric evaluation processes, and combined multiple discriminant analysis with logistic regression model as techniques of analyses. Result of the measure of solvency yields “A” performance grade score and credit rating, indicating that Nigeria’s sovereign treasury is solvent and in stable, holding other factors constant. The paper recommends obtaining public loans, which should be restricted to 50% of revenue or reserve financial assets as new policy measure to minimize excessive debt accumulation.
Key words: Sovereign treasury solvency, financial health index, management of financial resources, financial performance management.
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