When the investment section or the operating section of the budget includes either programme authorisations and payment appropriations, or commitment authorisations and payment appropriations, the President of the Regional Council may, until the budget is adopted or settled in the event that the budget is not adopted, pay and authorise investment expenditure and operating expenditure corresponding to the authorisations opened during previous financial years, up to an amount of payment appropriations per chapter equal to one third of the authorisations opened during the previous financial year. The corresponding appropriations are entered in the budget when it is adopted or settled. The accounting officer is entitled to pay the mandates issued under these conditions.