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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Bibliografische gegevens
Hoofdauteur: Saxena, Sandeep
Andere auteurs: Ylaoutinen, Sami
Formaat: Tijdschrift
Taal:English
Gepubliceerd in: Washington, D.C. : International Monetary Fund, 2016.
Reeks:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2016/004
Online toegang:Full text available on IMF