In application of article L. 2311-3, 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 thereto are presented by the mayor. They are voted by the City Council, by separate deliberation, when adopting the budget for the financial year or amending decisions.
Programme authorisations correspond to multi-annual expenditure relating to a specific fixed asset or group of fixed assets, acquired or built by the municipality, or to equipment subsidies paid to third parties.