1

MDAs fully funded through the federal government budget

All ministries, departments, agencies and foreign missions etc.

All collection from these agencies should be paid directly into the TSA (e-collection) and expenditure should be drawn from CRF based on annual budget.

2

MDAs partially funded through federal government budget, but generate another revenue

Teaching hospitals, medical center, federal tertiary institutions.

All revenue except (union dues) should be collected and paid to TSA. Subaccounts linked to TSA should be maintained. They will be allowed access to funds based on the approved budget.

3

MDAs not funded through the federal budget but expected to pay an operating surplus of 25% of gross earnings to the CRF

SEC, CBN, FAAN, NCC, NCAA, NPA, NIMASA, NDIC, NSC, CAC etc.

All revenue except union dues should be collected and paid to TSA. Subaccounts linked to TSA should be maintained. They will be allowed access to funds based on the approved budget.

4

MDAs that are funded through the federation account

NNPC, NCS, FIRS, MMSD, DPR

All federation revenue generated by these agencies should be paid into the federation account, while all independent revenue generated by them should be paid into the TSA. Federal government share of the federation account should be paid into the CRF. Approved cost of collection should be deducted from federation account to meet budgeted expenditure statutorily.

5

Agencies funded by the special accounts (levies)

NSC, RMRDC, PTDF, NITDA, etc.

Sub-accounts linked to TSA should be maintained at CBN. Access to funds should be allowed based on the approved budget.

6

Profit-oriented public corporations/business enterprises.

BOI, NEXIM, BOA, Transcorp Hilton, etc.

Dividends from these agencies should be paid into the TSA.

7

Revenue generated under public-private partnership

Production of international passports, seaport concession arrangement, etc.

Sub-accounts linked to TSA should be maintained at the TSA, Federal government portion of the revenue collected should be paid into TSA and partner’s portion should be paid to the partner’s account.

8

MDAs with revolving fund and project accounts

Drug revolving funds such as teaching hospitals, universities. Fertilizer revolving fund, roll-back, malaria, sure-p, etc.

Project account (revolving funds) should be maintained at CBN. Revenue collected from these agencies should be paid to the TSA. Access to funding should be allowed based on the approved budget.