The procedure for utilizing the savings from one sub-head of expenditure to pay for another under the same head is? By: Sunday|Published on: Jun 4|Categories: Accounting WAEC| 0 comments A. apportionment B. virement C. appropriation D. allocation Correct Answer: Option B B. virement Users Also Read These:The head of the Commonwealth of Nations is?The Head of the tapeworm is known as the?In a parliamentary system; the functions of the head…The system of government in which the president acts…The movement of goods from head office to a branch…SEE ALSO Discount received account is a?