The Metropolitan Council allocates programme authorisations and commitment authorisations by chapter and, where applicable, by article. Programme authorisations correspond to expenditure of a multi-annual nature relating to a specific fixed asset or set of fixed assets, acquired or completed by Metropole de Lyon, or to equipment subsidies paid to third parties. The multi-year management report, presented by the President of the Metropolitan Council at the time of the vote on the administrative account, specifies in particular the rate of coverage of programme and commitment authorisations. It is accompanied by the statement relating to the status of programme and commitment authorisations, the calculation and presentation procedures for which are provided for by joint order of the minister responsible for local authorities and the minister responsible for the budget.