DocumentOngoingPolicy

Karoo Hoogland Local Municipality policy

Karoo Hoogland Local MunicipalityRef: https://www.karoohoogland.gov.za/wp-content/uploads/2025/04/KHM-NC066-VIREMENT-POLICY-2019-2020.pdf

Official source

Source domain: karoohoogland.gov.za

Collected on 16 July 2026

Always confirm details on the official source before acting.

What this means

This is the Karoo Hoogland Local Municipality Virement Policy for 2019/2020, reviewed in May 2019. It provides guidelines for senior management to transfer budgeted funds between line items, subject to approval by the Accounting Officer, to support financially responsible service delivery. It was adopted on 30 May 2019 and scheduled for implementation on 1 July 2019.

What this document offers

Read out of this document by Govermate's AI, in its own words. Each one quotes the line it came from — confirm on the official source before acting.

municipal budget transfer mechanismOngoing

Virement

The policy makes a virement mechanism available to senior management to transfer budgeted funds from one line item to another, subject to approval by the Accounting Officer. It is intended to help management respond to disasters, unforeseen expenditure and savings while supporting service delivery.

Who it is for: senior management
How to act on it: Transfer budgeted funds from one line item number to another and obtain approval from the Accounting Officer.

Show the line this came from

Virement is the process of transferring budgeted funds from one line item number to another, with the approval of the Accounting officer,

Facts

Reference

https://www.karoohoogland.gov.za/wp-content/uploads/2025/04/KHM-NC066-VIREMENT-POLICY-2019-2020.pdf

Key Takeaways

Karoo Hoogland Local Municipality
Virement Policy 2019/2020
Reviewed May 2019
Adopted 30/5/2019
Implementation from 1 July 2019
Transfers budgeted funds between line items require Accounting Officer approval
Applies to senior management
Karoo Hoogland Local Municipality
L. [illegible]