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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| Formato: | Periódico |
| Idioma: | English |
| Publicado em: |
Washington, D.C. :
International Monetary Fund,
2016.
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| Colecção: | Technical Notes and Manuals; Technical Notes and Manuals ;
No. 2016/004 |
| Acesso em linha: | Full text available on IMF |