In terms of the Public Finance Management Act $($PFMA$),$ what is meant by 'virement'

between the main divisions within a budget vote $($approved budget$)?$

An accounting officer for a department may utillse a saving in the amount appropriated $($approved by

the legislature$)$ under a main division within a vote towards the defrayment of excess expenditure

under another main division within the same vote, unless the relevant treasury directs otherwise.

An accounting officer for a department may utilise a saving in the amount appropriated under a

standard item $($e$.$g$.$ salaries and wages$)$ within a vote towards the defrayment of excess expenditure

under another standard item within the same vote, uniless the relevant treasury directs otherwise.

A programme manager within a department may utilise a saving in the amount appropriated under a

main division within a vote towards the defrayment of excess expenditure under another muin

divsion within the same vile, after consultation with the other relevant programme manager

An accounting officer for a department may ublise a saving in the amount appropristed under a

main division within a vote of another department towards the defrayment of excess expenditure

under a main division of his$/$her department's vote, after consultation with the other relevant

accounting otficer.