Noun
virement (plural virements)
The transfer of a surplus from one account to cover a deficit in another.
Having said that, Honourable Minister, Hon. Sidia Jatta still has a point because the necessity of virement is understood as a last resort when there is a genuine and urgent case for it. Source: Internet
A virement is a transfer of appropriation within the expenditure items of the budget agencies under the same supervising department or from one budget agency to another (PFA, 2014). Source: Internet