The municipal budget includes the resources required to cover the investment expenditure to be carried out during the financial year for which it was voted.
The municipal council determines the order of priority of the work to be carried out according to its urgency and necessity.
The decision taken shall include an estimate of the overall expenditure involved in carrying out this work, as well as a breakdown of this expenditure by financial year if the duration of the work is to exceed one year, and an indication of the resources envisaged to meet this expenditure.