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 Executive Council of Martinique may, until the adoption of the budget or its settlement in the event of non-adoption of the budget, settle and mandate investment expenditure and operating expenditure corresponding to 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.