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...

Повний опис

Бібліографічні деталі
Автор: Saxena, Sandeep
Інші автори: Ylaoutinen, Sami
Формат: Журнал
Мова:English
Опубліковано: Washington, D.C. : International Monetary Fund, 2016.
Серія:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2016/004
Онлайн доступ:Full text available on IMF