The President of the Executive Council is the authorising officer for expenditure and prescribes the execution of revenue for the territorial collectivity of Martinique, subject to the specific provisions of the General Tax Code relating to the collection of tax revenue by territorial collectivities.
He charges to the investment section capital expenditure relating to movable assets not included on the lists and of a value below a threshold set by order of the ministers responsible for finance and territorial collectivities, on the express deliberation of the Assembly of Martinique.