diff --git a/.release-please-manifest.json b/.release-please-manifest.json
index 41ea87d..96f1cd9 100644
--- a/.release-please-manifest.json
+++ b/.release-please-manifest.json
@@ -1,3 +1,3 @@
 {
-  ".": "1.2.1"
+  ".": "1.3.0"
 }
diff --git a/CHANGELOG.md b/CHANGELOG.md
index d78238f..b70ad57 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -4,6 +4,13 @@ All notable changes to this project will be documented in this file.
 
 This changelog is automatically maintained by [Release Please](https://github.com/googleapis/release-please) using [Conventional Commits](https://www.conventionalcommits.org/). Do not edit the versioned sections manually.
 
+## [1.3.0](https://github.com/locus313/github-api-scripts/compare/v1.2.1...v1.3.0) (2026-07-08)
+
+
+### Features
+
+* add Copilot Budget Advisor script and validation tests ([c57bfc9](https://github.com/locus313/github-api-scripts/commit/c57bfc92a912c6cfc430139dc6a08154fd204d99))
+
 ## [1.2.1](https://github.com/locus313/github-api-scripts/compare/v1.2.0...v1.2.1) (2026-06-27)
 
 
diff --git a/README.md b/README.md
index de2b143..874a51a 100644
--- a/README.md
+++ b/README.md
@@ -142,7 +142,7 @@ Each script is a self-contained utility designed for a specific task. Navigate t
 
 - `org-admin/`: `github-add-repo-collaborators-by-pattern`, `github-add-repo-permissions`, `github-archive-old-repos`, `github-auto-repo-creation`, `github-close-archived-repo-security-alerts`, `github-enable-issues`, `github-get-repo-list`, `github-import-repo`, `github-migrate-internal-repos-to-private`, `github-repo-from-template`
 - `enterprise/`: `github-add-enterprise-team-read-permissions`, `github-dockerfile-discovery`, `github-get-consumed-licenses`, `github-get-public-repos`, `github-install-enterprise-app`
-- `reporting/`: `github-monthly-issues-report`, `github-repo-permissions-report`, `github-copilot-report`
+- `reporting/`: `github-monthly-issues-report`, `github-repo-permissions-report`, `github-copilot-report`, `github-copilot-budget-advisor`
 - `personal/`: `github-organize-stars`
 
 ### Add Repository Permissions
@@ -628,6 +628,57 @@ az login   # optional; needed only for Entra ID department enrichment
 
 ---
 
+### Copilot Budget Advisor
+
+**Script:** `reporting/github-copilot-budget-advisor/github-copilot-budget-advisor.sh`
+
+Analyses per-user GitHub Copilot AI credit consumption over the last 30 days and recommends a Universal per-user budget limit. The recommendation is based on the 90th-percentile of actual usage, rounded up to the nearest 100 credits, so that ~90% of users can work without hitting the cap while outlier usage is still bounded.
+
+**Prerequisites:**
+- **[curl](https://curl.se)** — HTTP client
+- **[jq](https://stedolan.github.io/jq)** — JSON processor
+- **[awk](https://www.gnu.org/software/gawk/)** — for statistical calculations (available by default on macOS and Linux)
+
+**Required variables:**
+```bash
+export GITHUB_ENTERPRISE="your-enterprise-slug"
+
+# GitHub auth — use one of:
+export GITHUB_TOKEN=ghp_yourtoken    # PAT with read:enterprise and manage_billing:enterprise scopes
+# OR: token is resolved automatically from an active gh auth session with the required scopes
+```
+
+**Usage:**
+```bash
+cd reporting/github-copilot-budget-advisor
+
+./github-copilot-budget-advisor.sh -e YOUR-ENTERPRISE
+./github-copilot-budget-advisor.sh -e YOUR-ENTERPRISE --days 14
+```
+
+**Options:**
+
+| Flag | Description | Default |
+|------|-------------|---------|
+| `-e, --enterprise SLUG` | GitHub Enterprise slug (or `$GITHUB_ENTERPRISE`) | — |
+| `--days N` | Look-back window in days (1–60) | `30` |
+
+**What it does:**
+- Fetches all Copilot seats across the enterprise (deduplicated by user)
+- Fetches per-user AI credit consumption for the current billing month and, when the look-back window extends into it, the previous month (prorated by days)
+- Calculates usage distribution: P50, P75, P90, P95, and max
+- Recommends the P90 value rounded up to the nearest 100 as the Universal baseline budget
+- Lists the top consumers (users above P90) so you can decide whether to adjust the suggestion up or down
+- Shows the exact navigation path in GitHub to create the budget
+
+> [!IMPORTANT]
+> Requires a PAT with `read:enterprise` and `manage_billing:enterprise` scopes. Set `GITHUB_TOKEN` before executing (or have an active `gh` auth session with those scopes).
+
+> [!NOTE]
+> 1 AI credit ≈ $0.01 USD. Code completions are **not** billed in AI credits and are not included in this analysis. The budget tracks both included and additional (overage) usage.
+
+---
+
 ### Get Consumed Licenses
 
 **Script:** `enterprise/github-get-consumed-licenses/github-get-consumed-licenses.sh`
@@ -949,6 +1000,7 @@ Each script is published as a **composite action**, so you can reference it dire
 | `reporting/github-monthly-issues-report` | Generate an HTML report of issues created within a date range |
 | `reporting/github-repo-permissions-report` | Export repository collaborator/team permissions and branch-approval bypass actors to CSV |
 | `reporting/github-copilot-report` | GitHub Copilot Enterprise licence and AI credit usage report, optionally enriched with Entra ID department data |
+| `reporting/github-copilot-budget-advisor` | Analyse per-user Copilot AI credit consumption and recommend a Universal per-user budget limit |
 
 ---
 
diff --git a/VERSION b/VERSION
index 6085e94..f0bb29e 100644
--- a/VERSION
+++ b/VERSION
@@ -1 +1 @@
-1.2.1
+1.3.0
diff --git a/reporting/github-copilot-budget-advisor/action.yml b/reporting/github-copilot-budget-advisor/action.yml
new file mode 100644
index 0000000..5f50a06
--- /dev/null
+++ b/reporting/github-copilot-budget-advisor/action.yml
@@ -0,0 +1,25 @@
+name: 'Copilot Budget Advisor'
+description: 'Analyses per-user GitHub Copilot AI credit consumption over the last 30 days and recommends a Universal budget limit'
+inputs:
+  github-token:
+    description: 'PAT with read:enterprise and manage_billing:enterprise scopes. Cannot be the built-in GITHUB_TOKEN.'
+    required: true
+  enterprise:
+    description: 'GitHub Enterprise slug'
+    required: true
+  days:
+    description: 'Look-back window in days (1–60)'
+    required: false
+    default: '30'
+runs:
+  using: composite
+  steps:
+    - name: Analyse Copilot usage and suggest budget
+      shell: bash
+      env:
+        GITHUB_TOKEN: ${{ inputs.github-token }}
+        GITHUB_ENTERPRISE: ${{ inputs.enterprise }}
+      run: |
+        ARGS=()
+        [[ -n "${{ inputs.days }}" ]] && ARGS+=(--days "${{ inputs.days }}")
+        "${{ github.action_path }}/github-copilot-budget-advisor.sh" "${ARGS[@]}"
diff --git a/reporting/github-copilot-budget-advisor/github-copilot-budget-advisor.sh b/reporting/github-copilot-budget-advisor/github-copilot-budget-advisor.sh
new file mode 100755
index 0000000..7110d46
--- /dev/null
+++ b/reporting/github-copilot-budget-advisor/github-copilot-budget-advisor.sh
@@ -0,0 +1,392 @@
+#!/usr/bin/env bash
+# =============================================================================
+# github-copilot-budget-advisor.sh
+#
+# Analyses per-user GitHub Copilot AI credit consumption over the last 30 days
+# and recommends a Universal per-user budget limit for the Copilot billing
+# budget feature (Enterprise → Policies → Budgets → Users).
+#
+# Usage:
+#   export GITHUB_TOKEN=ghp_yourtoken
+#   export GITHUB_ENTERPRISE=my-enterprise
+#   ./github-copilot-budget-advisor.sh [OPTIONS]
+#
+# Options:
+#   -e, --enterprise SLUG  GitHub Enterprise slug  (or $GITHUB_ENTERPRISE)
+#       --days N           Look-back window in days (1–60, default: 30)
+#   -h, --help             Show this message
+#
+# Environment variables:
+#   GITHUB_TOKEN        Required. PAT with read:enterprise and
+#                       manage_billing:enterprise scopes.
+#                       OR resolved automatically from an active gh auth session.
+#   GITHUB_ENTERPRISE   Required. GitHub Enterprise slug
+#   API_URL_PREFIX      Optional. GitHub API base URL (default: https://api.github.com)
+#
+# Budget recommendation logic:
+#   The script calculates per-user AI credit consumption across the look-back
+#   window, then recommends the 90th-percentile value rounded up to the nearest
+#   100 credits as the Universal baseline. This covers ~90% of users without
+#   interruption while capping the top 10%.
+#
+#   1 AI credit ≈ $0.01 USD. Code completions are NOT billed in AI credits.
+#
+# Requirements:
+#   - curl
+#   - jq
+#   - awk
+# =============================================================================
+
+set -euo pipefail
+
+SCRIPT_DIR="$(cd "$(dirname "${BASH_SOURCE[0]}")" && pwd)"
+# shellcheck source=../../lib/github-common.sh
+source "${SCRIPT_DIR}/../../lib/github-common.sh"
+
+# ── Defaults ──────────────────────────────────────────────────────────────────
+GITHUB_ENTERPRISE="${GITHUB_ENTERPRISE:-}"
+GITHUB_TOKEN="${GITHUB_TOKEN:-}"
+API_URL_PREFIX="${API_URL_PREFIX:-https://api.github.com}"
+LOOKBACK_DAYS=30
+
+# ── Help ──────────────────────────────────────────────────────────────────────
+usage() {
+    cat <<'EOF'
+Usage: github-copilot-budget-advisor.sh [OPTIONS]
+
+Analyses per-user GitHub Copilot AI credit consumption over the last 30 days
+and recommends a Universal per-user budget limit.
+
+Authentication:
+  GitHub  →  export GITHUB_TOKEN=ghp_yourtoken
+             (read:enterprise and manage_billing:enterprise scopes required)
+             OR resolved automatically from an active gh auth session
+
+Options:
+  -e, --enterprise SLUG  GitHub Enterprise slug  (or $GITHUB_ENTERPRISE)
+      --days N           Look-back window in days (1–60, default: 30)
+  -h, --help             Show this message
+
+Required GITHUB_TOKEN scopes:
+  read:enterprise
+  manage_billing:enterprise
+
+Example:
+  export GITHUB_TOKEN=ghp_xxxxx
+  export GITHUB_ENTERPRISE=my-enterprise
+  ./github-copilot-budget-advisor.sh
+  ./github-copilot-budget-advisor.sh -e my-enterprise --days 14
+EOF
+}
+
+# ── Argument parsing ──────────────────────────────────────────────────────────
+while [[ $# -gt 0 ]]; do
+    case "$1" in
+        -e|--enterprise)
+            GITHUB_ENTERPRISE="$2"
+            shift 2
+            ;;
+        --days)
+            LOOKBACK_DAYS="$2"
+            if ! [[ "$LOOKBACK_DAYS" =~ ^[0-9]+$ ]] || \
+               [[ "$LOOKBACK_DAYS" -lt 1 ]] || \
+               [[ "$LOOKBACK_DAYS" -gt 60 ]]; then
+                err "--days must be a number between 1 and 60"
+            fi
+            shift 2
+            ;;
+        -h|--help)
+            usage
+            exit 0
+            ;;
+        *)
+            echo "Unknown option: $1" >&2
+            usage >&2
+            exit 1
+            ;;
+    esac
+done
+
+# ── Pre-flight ────────────────────────────────────────────────────────────────
+[[ -z "$GITHUB_ENTERPRISE" ]] && \
+    err "GitHub Enterprise slug is required  (-e / \$GITHUB_ENTERPRISE)"
+
+validate_slug "$GITHUB_ENTERPRISE" "GITHUB_ENTERPRISE"
+
+require_command jq
+require_command awk
+
+require_env_var GITHUB_TOKEN
+validate_github_token "bearer"
+
+# ── Date arithmetic (portable: BSD/macOS and GNU/Linux) ───────────────────────
+_CURR_YEAR=$(date +%Y)
+_CURR_MONTH=$(( 10#$(date +%m) ))   # strip leading zero for arithmetic
+_CURR_DAY=$(( 10#$(date +%d) ))
+
+if date -v-1m +%Y >/dev/null 2>&1; then
+    # BSD date (macOS)
+    _PREV_YEAR=$(date -v-1m +%Y)
+    _PREV_MONTH=$(( 10#$(date -v-1m +%m) ))
+    _DAYS_IN_PREV_MONTH=$(( 10#$(date -v1d -v-1d +%d) ))
+else
+    # GNU date (Linux)
+    _PREV_YEAR=$(date -d "$(date +%Y-%m-01) -1 month" +%Y)
+    _PREV_MONTH=$(( 10#$(date -d "$(date +%Y-%m-01) -1 month" +%m) ))
+    _DAYS_IN_PREV_MONTH=$(( 10#$(date -d "$(date +%Y-%m-01) -1 day" +%d) ))
+fi
+
+# Days to pull from the previous month:
+# If look-back > days elapsed in current month, we need some days from previous month.
+_PREV_DAYS_NEEDED=$(( LOOKBACK_DAYS - _CURR_DAY ))
+[[ "$_PREV_DAYS_NEEDED" -lt 0 ]] && _PREV_DAYS_NEEDED=0
+
+_WINDOW_START_LABEL=""
+if [[ "$_PREV_DAYS_NEEDED" -gt 0 ]]; then
+    _WINDOW_START_LABEL="${_PREV_YEAR}-$(printf '%02d' "$_PREV_MONTH") (partial) + ${_CURR_YEAR}-$(printf '%02d' "$_CURR_MONTH") (to date)"
+else
+    _WINDOW_START_LABEL="${_CURR_YEAR}-$(printf '%02d' "$_CURR_MONTH") (to date)"
+fi
+
+# ── Fetch all active Copilot seats ────────────────────────────────────────────
+print_status "Fetching Copilot seats for enterprise '${GITHUB_ENTERPRISE}'..."
+SEATS_RAW=$(gh_api_paginate \
+    "/enterprises/${GITHUB_ENTERPRISE}/copilot/billing/seats" \
+    '.seats[]' \
+    '2026-03-10' \
+    | jq -s '.')
+
+# Deduplicate by login (keep first occurrence)
+SEATS=$(echo "$SEATS_RAW" | jq 'group_by(.assignee.login) | map(.[0])')
+SEAT_COUNT=$(echo "$SEATS" | jq 'length')
+
+if [[ "$SEAT_COUNT" -eq 0 ]]; then
+    err "No Copilot seats found for enterprise '${GITHUB_ENTERPRISE}'. Verify the slug and token scopes."
+fi
+
+print_status "Found ${SEAT_COUNT} unique licensed user(s)."
+
+# ── Fetch per-user AI credit usage ────────────────────────────────────────────
+print_status "Fetching AI credit usage for the last ${LOOKBACK_DAYS} days (${_WINDOW_START_LABEL})..."
+
+declare -A _CURR_CREDITS
+declare -A _PREV_CREDITS
+_ALL_LOGINS=$(echo "$SEATS" | jq -r '.[].assignee.login')
+_LOGIN_COUNT=$(echo "$_ALL_LOGINS" | wc -l | tr -d ' ')
+_login_i=0
+_billing_errors=0
+
+while IFS= read -r _login; do
+    [[ -z "$_login" ]] && continue
+    _login_i=$(( _login_i + 1 ))
+    printf '\r  [%d/%d] %-40s' "$_login_i" "$_LOGIN_COUNT" "$_login" >&2
+
+    # Current month usage
+    _resp=$(gh_api \
+        "/enterprises/${GITHUB_ENTERPRISE}/settings/billing/ai_credit/usage?user=${_login}&year=${_CURR_YEAR}&month=${_CURR_MONTH}" \
+        --api-version 2026-03-10) || _resp=""
+    if [[ "${_resp}" == "__404__" || "${_resp}" == "__422__" || -z "$_resp" ]]; then
+        _CURR_CREDITS["$_login"]=0
+        [[ -z "$_resp" ]] && _billing_errors=$(( _billing_errors + 1 ))
+    else
+        _CURR_CREDITS["$_login"]=$(echo "$_resp" | \
+            jq '[.usageItems[]?.grossQuantity // 0] | add // 0 | round' 2>/dev/null || echo "0")
+    fi
+
+    # Previous month usage (only when the look-back window extends into it)
+    if [[ "$_PREV_DAYS_NEEDED" -gt 0 ]]; then
+        _resp=$(gh_api \
+            "/enterprises/${GITHUB_ENTERPRISE}/settings/billing/ai_credit/usage?user=${_login}&year=${_PREV_YEAR}&month=${_PREV_MONTH}" \
+            --api-version 2026-03-10) || _resp=""
+        if [[ "${_resp}" == "__404__" || "${_resp}" == "__422__" || -z "$_resp" ]]; then
+            _PREV_CREDITS["$_login"]=0
+        else
+            _PREV_CREDITS["$_login"]=$(echo "$_resp" | \
+                jq '[.usageItems[]?.grossQuantity // 0] | add // 0 | round' 2>/dev/null || echo "0")
+        fi
+    else
+        _PREV_CREDITS["$_login"]=0
+    fi
+done <<< "$_ALL_LOGINS"
+printf '\r%-60s\r' '' >&2   # clear progress line
+
+if [[ "$_billing_errors" -gt 0 ]]; then
+    print_warning "${_billing_errors} billing API call(s) returned empty responses."
+    print_warning "Ensure GITHUB_TOKEN has the manage_billing:enterprise scope."
+fi
+
+# ── Compute prorated 30-day usage per user ────────────────────────────────────
+# Current month: full usage to date (already covers _CURR_DAY days).
+# Previous month: scale to _PREV_DAYS_NEEDED / _DAYS_IN_PREV_MONTH.
+declare -A _USER_30D
+declare -a _USAGE_VALUES
+_USAGE_VALUES=()
+
+while IFS= read -r _login; do
+    [[ -z "$_login" ]] && continue
+    _curr="${_CURR_CREDITS[$_login]:-0}"
+    _prev="${_PREV_CREDITS[$_login]:-0}"
+
+    if [[ "$_PREV_DAYS_NEEDED" -gt 0 && "$_DAYS_IN_PREV_MONTH" -gt 0 ]]; then
+        _prev_contrib=$(awk \
+            "BEGIN { printf \"%d\", int(${_prev} * ${_PREV_DAYS_NEEDED} / ${_DAYS_IN_PREV_MONTH} + 0.5) }")
+    else
+        _prev_contrib=0
+    fi
+
+    _total=$(( _curr + _prev_contrib ))
+    _USER_30D["$_login"]="$_total"
+    _USAGE_VALUES+=("$_total")
+done <<< "$_ALL_LOGINS"
+
+# ── Statistical analysis ──────────────────────────────────────────────────────
+_num_users="${#_USAGE_VALUES[@]}"
+
+IFS=$'\n' mapfile -t _sorted < <(printf '%s\n' "${_USAGE_VALUES[@]}" | sort -n)
+
+_stats=$(printf '%s\n' "${_sorted[@]}" | awk '
+BEGIN { sum=0; count=0 }
+{ vals[count++] = $1; sum += $1 }
+END {
+    if (count == 0) { print "count=0"; exit }
+    mean = sum / count
+    # nearest-rank percentile indices (1-based ceiling, clamped)
+    p50i = int(50 * count / 100 + 0.999999) - 1; if (p50i < 0) p50i = 0; if (p50i >= count) p50i = count-1
+    p75i = int(75 * count / 100 + 0.999999) - 1; if (p75i < 0) p75i = 0; if (p75i >= count) p75i = count-1
+    p90i = int(90 * count / 100 + 0.999999) - 1; if (p90i < 0) p90i = 0; if (p90i >= count) p90i = count-1
+    p95i = int(95 * count / 100 + 0.999999) - 1; if (p95i < 0) p95i = 0; if (p95i >= count) p95i = count-1
+    printf "count=%d\n",  count
+    printf "sum=%d\n",    sum
+    printf "mean=%d\n",   int(mean + 0.5)
+    printf "max=%d\n",    vals[count-1]
+    printf "p50=%d\n",    vals[p50i]
+    printf "p75=%d\n",    vals[p75i]
+    printf "p90=%d\n",    vals[p90i]
+    printf "p95=%d\n",    vals[p95i]
+}')
+
+_count=$(echo "$_stats" | grep "^count=" | cut -d= -f2)
+_sum=$(echo "$_stats"   | grep "^sum="   | cut -d= -f2)
+_mean=$(echo "$_stats"  | grep "^mean="  | cut -d= -f2)
+_max=$(echo "$_stats"   | grep "^max="   | cut -d= -f2)
+_p50=$(echo "$_stats"   | grep "^p50="   | cut -d= -f2)
+_p75=$(echo "$_stats"   | grep "^p75="   | cut -d= -f2)
+_p90=$(echo "$_stats"   | grep "^p90="   | cut -d= -f2)
+_p95=$(echo "$_stats"   | grep "^p95="   | cut -d= -f2)
+
+# Suggested budget: P90 rounded up to the nearest 100, minimum 100.
+_suggested=$(awk "BEGIN {
+    v = ${_p90}
+    r = (v == 0) ? 100 : int((v + 99) / 100) * 100
+    print r
+}")
+
+# Helper: convert credits to a dollar string with 2 decimal places (1 credit = $0.01)
+_to_usd() { awk "BEGIN { printf \"%.2f\", $1 / 100 }"; }
+
+_suggested_usd=$(_to_usd "$_suggested")
+_p75_suggested=$(awk "BEGIN { v=${_p75}; print (v==0)?100:int((v+99)/100)*100 }")
+_p95_suggested=$(awk "BEGIN { v=${_p95}; print (v==0)?100:int((v+99)/100)*100 }")
+_p75_usd=$(_to_usd "$_p75_suggested")
+_p95_usd=$(_to_usd "$_p95_suggested")
+
+# ── Users affected at each threshold ─────────────────────────────────────────
+_count_above() {
+    printf '%s\n' "${_sorted[@]}" | awk -v t="$1" 'BEGIN{c=0} $1>t{c++} END{print c}'
+}
+_affected_p50=$(_count_above "$_p50")
+_affected_p75=$(_count_above "$_p75")
+_affected_p90=$(_count_above "$_p90")
+_affected_p95=$(_count_above "$_p95")
+
+# ── Console output ────────────────────────────────────────────────────────────
+echo ""
+echo "═══════════════════════════════════════════════════════════════════"
+printf "  Copilot Budget Advisor  ·  %s  ·  Enterprise: %s\n" \
+       "$(date +%Y-%m-%d)" "$GITHUB_ENTERPRISE"
+echo "═══════════════════════════════════════════════════════════════════"
+echo ""
+printf "  Look-back window : %d days  (%s)\n" "$LOOKBACK_DAYS" "$_WINDOW_START_LABEL"
+printf "  Licensed users   : %d\n"             "$_count"
+printf "  Total AI credits : %d  (mean %d / user)\n" "$_sum" "$_mean"
+echo ""
+
+echo "  ── Per-user usage distribution ───────────────────────────────────"
+printf "  %-6s  %8s  %7s  %-s\n" "Pctile" "Credits" "USD" "Users that would exceed this limit"
+printf "  %-6s  %8s  %7s  %-s\n" "──────" "────────" "───────" "──────────────────────────────────"
+printf "  %-6s  %8d  %7s  %d of %d (%.0f%%)\n" \
+       "P50"  "$_p50"  "\$$(_to_usd "$_p50")"  "$_affected_p50" "$_count" \
+       "$(awk "BEGIN { printf \"%.0f\", ${_affected_p50} / ${_count} * 100 }")"
+printf "  %-6s  %8d  %7s  %d of %d (%.0f%%)\n" \
+       "P75"  "$_p75"  "\$$(_to_usd "$_p75")"  "$_affected_p75" "$_count" \
+       "$(awk "BEGIN { printf \"%.0f\", ${_affected_p75} / ${_count} * 100 }")"
+printf "  %-6s  %8d  %7s  %d of %d (%.0f%%)\n" \
+       "P90"  "$_p90"  "\$$(_to_usd "$_p90")"  "$_affected_p90" "$_count" \
+       "$(awk "BEGIN { printf \"%.0f\", ${_affected_p90} / ${_count} * 100 }")"
+printf "  %-6s  %8d  %7s  %d of %d (%.0f%%)\n" \
+       "P95"  "$_p95"  "\$$(_to_usd "$_p95")"  "$_affected_p95" "$_count" \
+       "$(awk "BEGIN { printf \"%.0f\", ${_affected_p95} / ${_count} * 100 }")"
+printf "  %-6s  %8d  %7s  %s\n" \
+       "Max"  "$_max"  "\$$(_to_usd "$_max")"  "0 (no cap on current patterns)"
+echo ""
+
+echo "  ── Suggested Universal budget ────────────────────────────────────"
+printf "  \033[1m\$%s per user\033[0m  (%d credits)\n\n" "$_suggested_usd" "$_suggested"
+echo "  Based on: P90 (${_p90} credits) rounded up to the nearest 100."
+echo "  ~90% of users stay within this limit; the top 10% are capped."
+echo ""
+echo "  To set this in GitHub:"
+echo "    Enterprise → Policies → Copilot → Budgets → Create budget"
+echo "    Scope: Users  |  Type: Universal"
+printf "    Budget amount: \033[1m\$%s\033[0m per user\n" "$_suggested_usd"
+echo ""
+printf "  Adjust upward   → \$%s / user (P95, %d credits) for minimal disruption.\n" \
+       "$_p95_usd" "$_p95_suggested"
+printf "  Adjust downward → \$%s / user (P75, %d credits) for tighter cost control.\n" \
+       "$_p75_usd" "$_p75_suggested"
+echo ""
+echo "  1 AI credit = \$0.01 USD. Code completions are NOT billed in AI credits."
+echo "  Budget tracks both included and additional (overage) usage."
+echo ""
+
+# Individual budget suggestion: 30-day usage rounded up to the nearest $10
+# (1000 credits), giving a small natural buffer over observed usage.
+_individual_budget() {
+    awk "BEGIN { v=$1; print (v==0) ? 1000 : int((v + 999) / 1000) * 1000 }"
+}
+
+# Top consumers above P90 → candidates for Individual user budgets
+if [[ "$_affected_p90" -gt 0 ]]; then
+    _p90_usd_label=$(_to_usd "$_p90")
+    echo "  ── Individual user budget suggestions ────────────────────────────"
+    printf "  These %d user(s) exceed the Universal budget (\$%s) and should each\n" \
+           "$_affected_p90" "$_suggested_usd"
+    echo "  receive an Individual user budget to avoid being blocked."
+    echo ""
+    printf "  %-32s  %14s  %9s  %16s\n" \
+           "Login" "Credits (${LOOKBACK_DAYS}d)" "USD" "Suggested budget"
+    printf "  %-32s  %14s  %9s  %16s\n" \
+           "────────────────────────────────" "──────────────" "─────────" "────────────────"
+    while IFS=$'\t' read -r _usage _login; do
+        [[ -z "$_login" || "$_usage" -le "$_p90" ]] && continue
+        _ind_cr=$(_individual_budget "$_usage")
+        _ind_usd=$(_to_usd "$_ind_cr")
+        printf "  %-32s  %14d  %9s  %16s\n" \
+               "$_login" "$_usage" "\$$(_to_usd "$_usage")" "\$${_ind_usd} / user"
+    done < <(
+        for _l in "${!_USER_30D[@]}"; do
+            printf '%d\t%s\n' "${_USER_30D[$_l]}" "$_l"
+        done | sort -rn
+    )
+    echo ""
+    echo "  Suggested budget = 30-day usage rounded up to the nearest \$10."
+    echo "  Individual budgets take precedence over the Universal baseline."
+    echo ""
+    echo "  To set each individual budget in GitHub:"
+    echo "    Enterprise → Policies → Copilot → Budgets → Create budget"
+    echo "    Scope: Users  |  Type: Individual user  |  Select user  |  Amount: see above"
+    echo ""
+fi
+
+print_success "Universal budget: \$${_suggested_usd} per user  (${_suggested} credits)"
+echo ""
diff --git a/tests/test_script_validation.bats b/tests/test_script_validation.bats
index a4cce57..46e00e1 100644
--- a/tests/test_script_validation.bats
+++ b/tests/test_script_validation.bats
@@ -481,3 +481,47 @@ _run_script() {
   [ "$status" -eq 1 ]
   [[ "$output" != *"Unknown option"* ]]
 }
+
+# ═══════════════════════════════════════════════════════════════════════════════
+# reporting/github-copilot-budget-advisor
+# ═══════════════════════════════════════════════════════════════════════════════
+
+@test "github-copilot-budget-advisor: exits 1 when GITHUB_ENTERPRISE is not set" {
+  _run_script "${REPO_ROOT}/reporting/github-copilot-budget-advisor/github-copilot-budget-advisor.sh" "export GITHUB_TOKEN=fake; unset GITHUB_ENTERPRISE;"
+  [ "$status" -eq 1 ]
+}
+
+@test "github-copilot-budget-advisor: exits 1 when GITHUB_TOKEN is not set" {
+  _run_script "${REPO_ROOT}/reporting/github-copilot-budget-advisor/github-copilot-budget-advisor.sh" "unset GITHUB_TOKEN; export GITHUB_ENTERPRISE=my-ent;"
+  [ "$status" -eq 1 ]
+}
+
+@test "github-copilot-budget-advisor: --help exits 0" {
+  _run_script "${REPO_ROOT}/reporting/github-copilot-budget-advisor/github-copilot-budget-advisor.sh" "" "--help"
+  [ "$status" -eq 0 ]
+}
+
+@test "github-copilot-budget-advisor: unknown option exits 1" {
+  _run_script "${REPO_ROOT}/reporting/github-copilot-budget-advisor/github-copilot-budget-advisor.sh" "export GITHUB_TOKEN=fake; export GITHUB_ENTERPRISE=my-ent;" "--unknown-flag"
+  [ "$status" -eq 1 ]
+  [[ "$output" == *"Unknown option"* ]]
+}
+
+@test "github-copilot-budget-advisor: --days out of range exits 1" {
+  _run_script "${REPO_ROOT}/reporting/github-copilot-budget-advisor/github-copilot-budget-advisor.sh" "" "--days 99"
+  [ "$status" -eq 1 ]
+  [[ "$output" == *"--days must be"* ]]
+}
+
+@test "github-copilot-budget-advisor: --days non-numeric exits 1" {
+  _run_script "${REPO_ROOT}/reporting/github-copilot-budget-advisor/github-copilot-budget-advisor.sh" "" "--days foo"
+  [ "$status" -eq 1 ]
+  [[ "$output" == *"--days must be"* ]]
+}
+
+@test "github-copilot-budget-advisor: --days is recognised (fails at enterprise check, not arg parse)" {
+  _run_script "${REPO_ROOT}/reporting/github-copilot-budget-advisor/github-copilot-budget-advisor.sh" "export GITHUB_TOKEN=fake; unset GITHUB_ENTERPRISE;" "--days 14"
+  [ "$status" -eq 1 ]
+  [[ "$output" != *"Unknown option"* ]]
+  [[ "$output" != *"--days must be"* ]]
+}