The local authority operates on the basis of a guiding document: the local budget. This contains the expenditure to be incurred each year and the resources available to support it. To execute it, two players are essential: the mayor, who makes decisions by authorizing expenditure, and the municipal collector, who executes the expenditure or collects the revenue due and provided for in the budget. The roles are therefore distinct. But this is only the rule, and there are exceptions to facilitate the activities of both.