Prior to the debates on the draft budget, the president of the departmental council presents a report on the sustainable development situation with regard to the operation of the local authority, the policies it pursues on its territory and the guidelines and programmes likely to improve this situation and contribute to achieving the sustainable development objectives included in the 2030 Agenda for Sustainable Development, adopted on 25 September 2015 by the United Nations General Assembly. The content of this report and, if necessary, the procedures for its preparation shall be laid down by decree.