In application of article LO 6361-4, for the local authority and its public establishments, the investment section of the budget may include programme authorisations and the operating section may include commitment authorisations.
Each programme or commitment authorisation includes a provisional breakdown by financial year of the corresponding payment appropriations.
Programme or commitment authorisations and any revisions thereof are presented by the President. They are voted by the Territorial Council, by separate deliberation, when adopting the budget for the financial year or amending decisions.
Programme authorisations correspond to expenditure of a multiannual nature relating to a specific fixed asset or group of fixed assets, acquired or completed by the local authority, or to equipment grants paid to third parties.