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APPLICATION FOR FIREMEN (COPIES TO BE SUBMITTED TO THE MINISTRY OF FINANCE AND THE OFFICE OF THE AUDITORGENERAL)MINISTRY SERIAL No:FILE REFERENCE:DATE:Application is made for firemen of funds to:Savings.
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Auditor FAQ
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The process of transferring an approved budgetary provision from one operating cost element or capital project to another within a vote or tariff service during a municipal financial year. A virement represents a flexible mechanism to effect budgetary amendments within a municipal financial year.
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. The virements form is to be completed when budgets need to be transferred between pay and non-pay budgets and when you receive income that has not already been budgeted for.
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What are Virements? Virements are movements of budgetary resources between line ministries, programs, policy areas, expenditure categories or line items.
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Virement is the process of moving money from one financial account or part of a budget (a plan for how the money will be spent) to a different one. For example, within the Government where one department underspends and another department needs more funding, the funds can be procured through virement.
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“Virement” means the process of transferring an approved budgetary provision from one operating cost item or capital project to another within a vote or across a vote during a municipal financial year due to changed circumstances from which prevailed at the time of the previous budget adoption.
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Virement is the process of moving money from one financial account or part of a budget (a plan for how the money will be spent) to a different one. For example, within the Government where one department underspends and another department needs more funding, the funds can be procured through virement.
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