In application of article L. 3312-4, for départements and their public establishments, 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 Chairman. They are voted by the Departmental 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 completed by the department, or to equipment subsidies paid to third parties.