a) Virement for operating expenditure

Definition:-

Virement is done by way of transferring fund from the expenditure objects having surplus to the deficient expenditure objects between any detailed object for any Standard Object, Activity or Programme.

Virement Application for Operating Expenditure

Approval of Virement:-

• The transfer of fund (virement) requires prior approval from the State Financial Secretary under Section 51 of Treasury Instruction and Section 15(4) of the Financial Procedure Act, 1957 (Revised 1972).
• In the case where the transfer of fund from either the Detailed Group Object or Detailed Object to the new Objects of an activity/programme respectively which are not created yet within the same Standard Object, prior approval from the State Financial Secretary is required.
• Approval from the State Financial Secretary is not required for transfer of fund between existing Detailed Group Objects and also between existing Detailed Objects within the same Standard Objects of the same activity and same programme. This can be made by way of variation by the Controlling Officer.

Checklist for virement application for Operating Expenditure.

• Have you provided detailed calculations for the additional expenditure required?
• Have you given a full explanation on the reasons why additional provisions required?
• Have you given a full explanation on the reasons why there is the availability of savings from the expenditure object to be reduced?
• Has the virement form been duly signed by the Controlling Officer?

b) Virement for Development Expenditure

Definition:-

Virement is the transfer of fund from the Sub-Head(s) having a surplus to the deficient Sub-Head(s) under the same Head Estimates.

Virement Application for Development Expenditure

• The transfer of fund (virement) requires prior approval from the State Financial Secretary under Section 51 of Treasury Instruction and Section 15(4) of the Financial Procedure Act, 1957 (Revised 1972).
• The project that needs additional provisions must be approved under the Malaysia Plan, and/or by MMKN or SDEC.
• The total proposed expenditure (after virement) should not exceed the approved ceiling under the Malaysia Plan and/or by MMKN or SDEC. If so, MMKN or SDEC approval has to be obtained to increase the Malaysia Plan provision before virement could be made.

Have you provided detailed calculations for the additional expenditure required?
Have you given a full explanation on the reasons why additional provision is required?
Have you given a full explanation on the reasons why there is the availability of savings from the sub-head to
be reduced?
Has the project been approved under the Malaysia Plan and/or by MMKN or SDEC?
Is the total proposed expenditure (after virement) falls within the approved ceiling under the Malaysia Plan
and/or by MMKN or SDEC?
Has the virement form duly signed by the Controlling Officer?Application Forms

Application Forms

Virement Application Form *(pdf File)
Virement Application Form *(doc File)

Relevant Circular

Pekeliling No. 3 Tahun 2002 – Pindah Peruntukan Berdasarkan Sistem Belanjawan Baru *(pdf File)