Framework for program authorizations and revision / adjustment of payment credits (AP/CP) - 2026 fiscal year

The CESC has been consulted prior to the review of the 2026 supplementary budget and, during the same session, regarding the framework for program authorizations and the adjustment of payment credits for the 2026 fiscal year. 1. Context of the referral and implementation of CESC recommendations The CESC notes that, through its deliberation of March 27, 2026, the Collectivity established the management of program authorizations and payment credits (AP/CP), thereby fulfilling a recommendation the Council had long advocated for. The CESC issued a favorable opinion at the time, while expressing two wishes: that the effectiveness of the system be supported by the quality of monitoring documents, and that, for the most significant programs, the assembly be provided with information on the progress of financing plans.