Virement
Under Virement is generally understood a money transfer . The term is derived from French as virement bancaire (bank transfer) or virement postal (postal transfer). In a more specific sense, Virement stands in the state finance context for the temporal and / or factual transfer of a budget item . In terms of time it means, for example, the transfer of a budget item to the next budget year ; from a factual point of view again the transfer of a budget item to another budget title.
The virement comes from the budget approval law and is derived from it as a prohibition. The transparency of administrative activities and the reasons for the functional budget structure and financial budgetary responsibility prohibit any surplus money from being diverted to projects that are not covered by the budget statutes.
