Climate-related assessment of budgets of territorial communities: Methodological guide. Technical appendix - Adaptation component. Climate-related assessment of local budgets: objectives and approach

The first guide proposes a presentation of the benefits and limitations of the climate-related assessment of the budget (a tool to be developed, justification of a budget analysis through the prism of climate, presentation of the method, limitations), describes how to assess the budget of a community from the standpoint of climate (principles, scope definition, mitigation methodological guide, general principles of the adaptation methodological guide, results and follow-up to be given to the climate-related assessment of the budget). The second document discusses the peculiarities of adaptation with respect to mitigation, presents the three proposed steps (identification of potentially structuring budget share and expenditures for adaptation, identification of those covered by the adaptation approach of the community, determination of the budget share and expenditures which are actually adapted to take impacts of climate change into account), and briefly presents results of the 'adaptation' assessment. A technical appendix proposes a review of various budgetary items, describes an extra-accounting analysis, and the item assessment, how to assess various lines (building, transport infrastructures, vehicle procurement and maintenance, roads, food, waste management, energy and fuel procurement, energy infrastructures, building and infrastructure maintenance expenditures, and so on), how to perform an additional transverse analysis, and presents some examples of the 'mitigation' process