The 25% variation is calculated on both the original value of the heading where the funds are taken from and the original value of the heading where the funds are to be added.
If a main budget heading has a provision of 100, and it is sought to transfer the maximum allowed amount to another heading, i.e. 25, this will only be possible if the other heading had also a provision of 100 or more. If this other heading had only a provision of 90, it cannot receive a transfer of 25 as this would constitute an increase of more than 25%. In other words, the limit of 25% applies not only to the heading where the money is taken from, but also to the heading intended to receive the transferred amount.
For more information, please check out Companion.
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