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...
Glavni autor: | |
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Daljnji autori: | |
Format: | Žurnal |
Jezik: | English |
Izdano: |
Washington, D.C. :
International Monetary Fund,
2016.
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Serija: | Technical Notes and Manuals; Technical Notes and Manuals ;
No. 2016/004 |
Online pristup: | Full text available on IMF |