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PSAFNOV2025L2Q3CICAG · Public Sector Accounting and Finance · November 2025 · Level 24 marks · 7 min
Budget Execution
c) Under the public financial management system in Ghana, virement is the reallocation of funds from one budget line to another budget line. Under the Public Financial Management Act 2016, (Act 921), the Minister for Finance on the request of a principal spending officer, execute a virement in respect of an amount of money allocated to the covered entity of that spending officer. However, regulation 27 of the public financial management regulations 2019, (L.I. 2378) prohibits certain types of virement transactions.
Explain FOUR prohibitions of the use of virement under the Public Financial Management Regulations 2019. (4 marks)
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