Preparation of MDA Personnel Costs 2024

PREPARATION
OF MDA
PERSONNEL COST
BUDGET
1
Copyright © BOF 2024 Budget Preparation Training
OUTLINE
I. Introduction to Personnel Cost Budget
II. Overview of 2024 Personnel Budget Call Circular
III.Components of FGN Personnel Cost
IV. Recently Approved Salaries & Allowances
V. MDAs Approved Salary Structures
VI.Conversion of one Salary Structure to Another
VII. Populating the Personnel Cost Template
VIII. Uploading of the Populated Personnel Cost Template
2
INTRODUCTION TO
PERSONNEL COSTS BUDGET
3
INTRODUCTION
Definition:
❏ Personnel costs is defined as the total remuneration, payable by an

employer to an employee in return for work done by the latter during
the period under reference.
❏ However, Federal Government Personnel Costs Budget refers to the
total remuneration including: Consolidated salaries, taxes, employee’
social security employer’s compulsory social contribution, allowances
(both regular & non regular) and any other cost as may be approved by
the Federal Government.
4
PERSONNEL COSTS
(continued)
❏ FGN Personnel Costs Budget is the total estimate of the

consolidated salaries and the allowances of all categories of
staff under the Government Payroll (Treasury Funded).
❏ Please Note that the estimate is computed using the
respective salary structures approved for each MDA by the
National Salaries Incomes and Wages Commission
(NSIWC).
5
OVERVIEW OF THE 2024
PERSONNEL BUDGET CALL
CIRCULAR
6
OVERVIEW OF THE 2024
PERSONNEL BUDGET CALL
CIRCULAR
❏The 2024 Personnel Costs Budget Call-Circular is issued to
provide specific instructions and guidance to Ministers, Heads of
Extra-Ministerial Departments and Accounting Officers of
Ministries, Departments and Agencies (MDAs), who are charged
with the responsibility for the preparation and submission of the
Personnel Budget of their respective MDAs.
❏ Therefore, all MDAs are expected to strictly adhere to the
guidelines.
7

COMPONENTS OF FGN
PERSONNEL COSTS
8
PERSONNEL CHART OF ACCOUNT
21010101 CONSOLIDATED SALARY
21020111 v REGULAR ALLOWANCES
21020101 v NON REGULAR ALLOWANCES
21020102 FOREIGN SERVICE ALLOWANCE
21020201 NHIS
21020202 CONTRIBUTORY PENSION

9
COMPONENTS OF PERSONNEL
COSTS BUDGET/GIFMIS CoA
TEMPLATE
❏ The table above clearly shows the six (6) components of
personnel Costs in the Budget/Chart of Account (CoA) and
their unique codes.
❏ Please note that in preparing the Personnel Costs Budget,

MDAs are expected to budget for only the components that
are peculiar to their approved Salary Structure.
❏ It is also important to note that making one small change to

the Personnel costs may cause a ripple effect in the entire
Budget.
10
RECENTLY APPROVED SALARIES
AND ALLOWANCES BY THE FGN
❏ 40% CONPSS Peculiar Allowance
❏ CONRAISS Adjustment on SGL 01 – 06 & 15
❏ Clinical Coat Allowance of N25,000 per Quarter for
Medical & Dental Doctors, to be sourced from Overhead.

❏ Responsibility Allowance at the rate of N750,000.00 per
annum, which translates to N62,500.00 per month, with

effect from 1st February, 2020. This allowance applies
11
RECENT APPROVED SALARIES
AND ALLOWANCES BY THE FGN
(CONTINUED)
only to Principal Officers of Colleges of Education, Polytechnics and
Universities.
12
MDAs APPROVED
SALARY STRUCTURES
13
MDAs APPROVED SALARY
STRUCTURES
❏ It is pertinent to note that all MDAs have their

peculiar approved Salary Structure from the National
Salaries, Incomes and Wages Commission (NSIWC).
❏ It is however pertinent to note that some MDAs have
similar salary structures, especially where they perform
similar mandates like CONPSS for all the Ministries
or CONRAISS for the Research Institutes.
14
EXAMPLES OF SALARY
STRUCTURES
❏ CONPSS – Consolidated Public Salary Structure
❏ CONRAISS – Consolidated Research & Allied Institutions Salary
Structure
❏ CONMESS –Consolidated Medical Salary Structure
❏ CONHESS –Consolidated Health Salary Structure
❏ CONPCASS –Consolidated Polytechnics & Colleges of Education
Academic Staff Structure
❏ CONTEDISS – Consolidated Tertiary Education Institutions Salary
Structure
❏ CONUASS – Consolidated University Academic. Salary Structure
❏ CONTISS – Consolidated Tertiary Institution Salary Structure
15
CONVERSION OF ONE SALARY
STRUCTURE TO ANOTHER
CONPCASS CONTISS II CONUASS CONMESS

SGL CONTEDISS
1 1 1
2 2 2
3 3 3
4 4 4
5 5 5
6 6 6
7 7 1 7
8 8 2 8
9 9 3 9 1 1
10 10 4 10 2 2
11 11 5 11 3 3
12 12 6 12 4 4
13 13 7 13 5 5
14 14 8 14 6 6
15 15 9 15 7 7
REG/BUR/LIB REG/BUR/LIB REG/BUR/LIB REG/BUR/LIB
TOPSAL 4/1
REC/PROV REC/PROV VC VC
16

POPULATING THE
PERSONNEL COST BUDGET
TEMPLATE
17
PERSONNEL COST BUDGET
PREPARATION OUTLINE
(PRACTICAL)
❏ Identification of Personnel components using the Pay slip
❏ Identification of Personnel components using MDA’s Salary
Structure/GIFMIS CoA
❏ Identification of Personnel components using Personnel cost

template(s).
❏ Populating the Personnel Cost template(s).

❏ Uploading the populated Personnel Cost template on GIFMIS
Platform
18
❏ Generation of Report of uploads.
POPULATING THE PERSONNEL
COST TEMPLATE
In populating the Personnel Cost Excel template, the
following information are critical:
❏ Organization code
❏ Organization name
❏ Account code
❏ Account name
❏ Fund code – 02101
19
POPULATING THE PERSONNEL
COST TEMPLATE Cont….
❏ Fund Name
❏ Programme Code
❏ Programme Name
❏ Amount 2024 (current year)
❏ Description and Narrative.
Please ensure that no account column/roll is left vacant as
much as it reflects a component of Personnel cost.
20
UPLOADING THE
POPULATED PERSONNEL
COST TEMPLATE
21
PROCEDURE FOR UPLOADING PERSONNEL
INTO THE GIFMIS PLATFORM
❏Go to your browser, type: pfm.gifmis.gov.ng and enter your login

details.
22
❏Click on the Budget preparation module at the left bottom of the
GIFMIS platform.
23
❏Under the Budget Preparation page, place your cursor on Budgeting,
then click Budget plans from the drop down;
24
❏Type (YEAR) 2024 inside the box under Budget and click on
FIND;
25
❏The Code, Name, Budget version and current status (draft) will
appear. Then click on Amount;
26
❏This takes you to a Platform where you have Budget Fund Names
(Personnel, Overhead & Capital). Click on Personnel
27
❏That takes you to a new Platform Containing: import and export button.
Click on import; (while Import allows you to submit your template, Export
allows you to re-generate and view what had been submitted).
28
· Click on import, a Dialog Box Containing: add to existing line and Replace
Existing Lines will appear (The former allows you to add new line items afresh
while the later allows you to replace whatever data that was there before). So check
on add to existing line, click on browse to select the file (the Populated overhead
Template), click on “open” to get the file attached immediately and finally click
on import.
29
THANK YOU
30

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PREPARATION

❏ Personnel costs is defined as the total remuneration, payable by an

❏ FGN Personnel Costs Budget is the total estimate of the

Copyright © BOF 2024 Budget Preparation Training

21010101 CONSOLIDATED SALARY

21020111 v REGULAR ALLOWANCES

21020101 v NON REGULAR ALLOWANCES

21020102 FOREIGN SERVICE ALLOWANCE

21020202 CONTRIBUTORY PENSION

❏ Please note that in preparing the Personnel Costs Budget,

❏ It is also important to note that making one small change to

❏ CONRAISS Adjustment on SGL 01 – 06 & 15

❏ Clinical Coat Allowance of N25,000 per Quarter for

Medical & Dental Doctors, to be sourced from Overhead.

annum, which translates to N62,500.00 per month, with

❏ It is pertinent to note that all MDAs have their

CONPCASS CONTISS II CONUASS CONMESS

Copyright © BOF 2024 Budget Preparation Training

❏ Identification of Personnel components using Personnel cost

❏ Populating the Personnel Cost template(s).

❏Go to your browser, type: pfm.gifmis.gov.ng and enter your login

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