Managing Budgetary Virements /

Virements are useful instruments of budget flexibility. If carried out transparently and within accepted limits, virements can promote expenditure efficiency. Large, unregulated virements can undermine budget credibility and the budget's relevance as principal policy and financial planning inst...

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Détails bibliographiques
Auteur principal: Saxena, Sandeep
Autres auteurs: Ylaoutinen, Sami
Format: Revue
Langue:English
Publié: Washington, D.C. : International Monetary Fund, 2016.
Collection:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2016/004
Accès en ligne:Full text available on IMF