Article L3221-2 of the French General Code of Local Authorities
The President of the Departmental Council is the authorising officer for departmental expenditure and prescribes the execution of departmental revenue, subject to the specific provisions of the General Tax Code relating to the collection of local authority tax revenue. 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 decree of the ministers responsible…