The budget is the instrument through which the municipal council plans and approves all the commune's expenditure and revenue for the year; the budget year corresponds to a calendar year.

It is divided into two main sections:

 The operating section covers the commune's running costs and routine maintenance, as well as minor repairs. Examples: salaries, grants, maintenance and general expenses.
The capital investment section reflects the commune's development plans, covering major equipment and renovation projects, management of its public and private property, and the creation of all kinds of facilities.

Adopting the budget is a fundamental part of managing the commune: it is through the budget that elected officials' decisions and projects take shape. By providing the necessary financial resources, those projects become realities that demonstrate the municipal council's impact on everyday life in the commune.

The budget must follow a prescribed format and content and comply with specific rules; it is audited by representatives of theState (prefecture, public treasury, …)

The commune's initial and supplementary budgets are proposed by the mayor and adopted by the municipal council.

Each year, the municipal council also reviews the administrative account submitted by the mayor, reporting on the previous year's management, and the management account submitted by the chief municipal treasurer. These two sets of accounts must agree.

The municipal council votes each year on the rates for the various local taxes.