1. 
   Virement
   The agreed transfer of money from one budget heading, to which it has been allocated, to another budget heading.
   Found op http://www.encyclo.co.uk/visitor-contributions.php
   
   
2. 
   Virement
   The agreed transfer of money from the budget heading to which it has been allocated to another budget heading.
   Found op http://www.wolverhampton.gov.uk/education_learning/schools/governors/glossa
   
   

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