Topic · for GOE User, GOE Admin, Admin, Super Admin, BOF Reviewer, NASS
The ceiling in plain language
What total funding is, how headroom is computed, and a worked example.
Your MDA may budget up to its total funding: the allowance percentage set by the Budget Office applied to your projected internally generated revenue, plus any revenue approved for usage (GRU), plus the government subvention. Every save checks the new budget against that ceiling. A reduction is always accepted; an increase is refused when it would take the budget past the ceiling.
The formula
Total funding T = p × IGR + GRU + subvention. Budget B = personnel + overhead + capital + programme items. Headroom = T − B when positive; the MDA is over the ceiling when B > T.
Worked example
IGR ₦1.2bn at 50% gives ₦600m; GRU ₦150m; subvention ₦500m. Total funding ₦1.25bn. With a budget of ₦1.21bn the balance is ₦40m: a ₦40m line is accepted, ₦40,000,000.01 is not.
What moves the ceiling
- Your revenue projections (IGR and GRU) move it as you enter them.
- The allowance percentage and the subvention are set by the Budget Office per MDA and year.
- A fully funded MDA has no IGR part: its ceiling is the subvention.