Virement Applications and Approval Procedure

Completed General Form 57 applications for virement involving grading and establishment are sent to the Office of the Head of Civil Service of the Federation and approval must be obtained not later than the first quarter of the financial year. Applications for virement of funds are sent to the Budget Office of the Federation with copies to the Accountant-General and Auditor-General, and must be submitted and approved not later than the tenth month; later applications are not considered. Virement between recurrent and capital Heads is prohibited. Applications are collated by the Minister of Finance and submitted to the National Assembly for approval before a warrant is issued. A register of approved virements must be kept and details forwarded within one month to the Accountant-General and Auditor-General.

Reference: Federal Government Financial Regulations, FR 316