Where 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 Corsican Executive Council may, until the adoption of the budget or until its settlement in the event of non-adoption of the budget, liquidate and mandate investment expenditure and operating expenditure corresponding to the authorisations opened during previous financial years, within the limit of 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 mandates issued under these conditions.