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...

Descripción completa

Detalles Bibliográficos
Autor principal: Saxena, Sandeep
Otros Autores: Ylaoutinen, Sami
Formato: Revista
Lenguaje:English
Publicado: Washington, D.C. : International Monetary Fund, 2016.
Colección:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2016/004
Acceso en línea:Full text available on IMF