diff --git a/app/Http/Controllers/BudgetController.php b/app/Http/Controllers/BudgetController.php
new file mode 100644
index 0000000..dd3239b
--- /dev/null
+++ b/app/Http/Controllers/BudgetController.php
@@ -0,0 +1,290 @@
+<?php
+
+namespace App\Http\Controllers;
+
+use App\Models\Budget;
+use App\Models\Service;
+use App\Models\LigneBudget;
+use App\Exports\BudgetExecutionExport;
+use Illuminate\Http\Request;
+use Inertia\Inertia;
+use Maatwebsite\Excel\Facades\Excel;
+use Barryvdh\DomPDF\Facade\Pdf;
+
+class BudgetController extends Controller
+{
+    public function index(Request $request)
+    {
+        $user = $request->user();
+        
+        $query = Budget::with(['service', 'lignes', 'commune']);
+
+        // Le responsable ne voit que les budgets de son service
+        if (!$user->hasRole(['admin', 'directeur', 'raf'])) {
+            $query->where('service_id', $user->service_id);
+        }
+
+        $annee = $request->get('annee', now()->year);
+        $query->where('annee', $annee);
+
+        $budgets = $query->orderBy('annee', 'desc')->get()->map(function ($budget) {
+            return [
+                'id' => $budget->id,
+                'service' => $budget->service->nom,
+                'commune' => $budget->commune?->nom,
+                'annee' => $budget->annee,
+                'type_budget' => $budget->type_budget,
+                'statut' => $budget->statut,
+                'total_invest_propose' => $budget->totalPropose('investissement'),
+                'total_fonct_propose' => $budget->totalPropose('fonctionnement'),
+                'total_invest_arbitre' => $budget->totalArbitre('investissement'),
+                'total_fonct_arbitre' => $budget->totalArbitre('fonctionnement'),
+            ];
+        });
+
+        return Inertia::render('Budgets/Index', [
+            'budgets' => $budgets,
+            'services' => Service::all(),
+            'communes' => \App\Models\Commune::orderBy('nom')->get(),
+            'filters' => ['annee' => $annee]
+        ]);
+    }
+
+    public function store(Request $request)
+    {
+        $request->validate([
+            'service_id' => 'required|exists:services,id',
+            'annee' => 'required|integer',
+            'type_budget' => 'required|in:agglo,mutualise',
+        ]);
+
+        Budget::create($request->all());
+
+        return redirect()->back()->with('success', 'Enveloppe budgétaire créée avec succès.');
+    }
+
+    public function show(Budget $budget, Request $request)
+    {
+        $user = $request->user();
+        if (!$user->hasRole(['admin', 'directeur', 'raf']) && $budget->service_id !== $user->service_id) {
+            abort(403);
+        }
+
+        $budget->load(['service', 'lignes.commandes', 'lignes.historique.user']);
+
+        $totals = [
+            'invest_propose' => $budget->totalPropose('investissement'),
+            'invest_arbitre' => $budget->totalArbitre('investissement'),
+            'fonct_propose' => $budget->totalPropose('fonctionnement'),
+            'fonct_arbitre' => $budget->totalArbitre('fonctionnement'),
+        ];
+
+        $lignes = $budget->lignes->map(function ($ligne) {
+            return array_merge($ligne->toArray(), [
+                'historique' => $ligne->historique->map(fn($h) => [
+                    'id'                     => $h->id,
+                    'ancien_statut'          => $h->ancien_statut,
+                    'nouveau_statut'         => $h->nouveau_statut,
+                    'ancien_montant_arbitre' => $h->ancien_montant_arbitre,
+                    'nouveau_montant_arbitre'=> $h->nouveau_montant_arbitre,
+                    'commentaire'            => $h->commentaire,
+                    'user'                   => $h->user->name,
+                    'created_at'             => $h->created_at->format('d/m/Y H:i'),
+                ]),
+            ]);
+        });
+
+        return Inertia::render('Budgets/Show', [
+            'budget'  => $budget,
+            'lignes'  => $lignes,
+            'totals'  => $totals,
+            'communes'=> \App\Models\Commune::orderBy('nom')->get(),
+        ]);
+    }
+
+    public function update(Request $request, Budget $budget)
+    {
+        $this->authorize('update', $budget);
+
+        $request->validate([
+            'statut' => 'required|in:preparation,arbitrage_dsi,arbitrage_direction,valide,cloture',
+        ]);
+
+        $budget->update(['statut' => $request->statut]);
+
+        return redirect()->back()->with('success', 'Statut du budget mis à jour.');
+    }
+
+    public function execution(Request $request)
+    {
+        $user = $request->user();
+        $annee = $request->get('annee', now()->year);
+
+        $query = \App\Models\LigneBudget::with(['budget.service', 'commandes.commune'])
+            ->whereHas('budget', function($q) use ($annee) {
+                $q->where('annee', $annee);
+            });
+
+        // Filtrage par service si pas admin/directeur/raf
+        if (!$user->hasRole(['admin', 'directeur', 'raf'])) {
+            $query->whereHas('budget', function($q) use ($user) {
+                $q->where('service_id', $user->service_id);
+            });
+        }
+
+        $statutsConsommes = ['validee', 'commandee', 'partiellement_recue', 'recue_complete', 'cloturee'];
+        $statutsEngages   = ['brouillon', 'en_attente_validation'];
+
+        $lignes = $query->get()->map(function($lb) use ($statutsConsommes, $statutsEngages) {
+            // Toutes les commandes déjà chargées en mémoire — zéro requête supplémentaire
+            $commandes = $lb->commandes;
+
+            $consomme = (float) $commandes->whereIn('statut', $statutsConsommes)->sum('montant_ttc');
+            $engage   = (float) $commandes->whereIn('statut', $statutsEngages)->sum('montant_ttc');
+            $totalEngage = $consomme + $engage;
+
+            // Ventilation par commune — calculée en mémoire
+            $ventilation = $commandes
+                ->whereNotIn('statut', ['annulee'])
+                ->groupBy('commune_id')
+                ->map(fn($group, $communeId) => [
+                    'commune' => $group->first()->commune?->nom ?? 'Non défini',
+                    'total'   => (float) $group->sum('montant_ttc'),
+                ])
+                ->values();
+
+            // Liste détaillée des commandes pour affichage
+            $commandesList = $commandes
+                ->whereNotIn('statut', ['annulee'])
+                ->map(fn($c) => [
+                    'id'         => $c->id,
+                    'reference'  => $c->numero_commande ?? 'CMD-'.$c->id,
+                    'nom'        => $c->objet,
+                    'commune'    => $c->commune?->nom,
+                    'montant_ttc'=> (float) $c->montant_ttc,
+                    'statut'     => $c->statut,
+                ])
+                ->values();
+
+            return [
+                'id' => $lb->id,
+                'nom' => $lb->nom,
+                'type_depense' => $lb->type_depense,
+                'type_budget' => $lb->budget->type_budget,
+                'service' => $lb->budget->service->nom,
+                'annee' => $lb->budget->annee,
+                'montant_arbitre' => (float) $lb->montant_arbitre,
+                'consomme' => $consomme,
+                'engage' => $engage,
+                'total_cumule' => $totalEngage,
+                'reste' => (float) $lb->montant_arbitre - $totalEngage,
+                'ventilation' => $ventilation,
+                'commandes' => $commandesList
+            ];
+        });
+
+        return Inertia::render('Budgets/Execution', [
+            'lignes' => $lignes,
+            'services' => \App\Models\Service::orderBy('nom')->get(),
+            'filters' => [
+                'annee' => $annee
+            ]
+        ]);
+    }
+
+    private function getExportFilename(string $base, int $annee, array $filters, string $ext): string
+    {
+        $name = $base . '-' . $annee;
+        if ($filters['type']) $name .= '-' . $filters['type'];
+        if ($filters['envelope']) $name .= '-' . $filters['envelope'];
+        if ($filters['service']) $name .= '-' . \Str::slug($filters['service']);
+        return $name . '.' . $ext;
+    }
+
+    /**
+     * Valide et extrait les filtres d'export depuis la requête.
+     * Les valeurs non reconnues sont ignorées pour éviter toute injection de paramètres.
+     */
+    private function resolveExportFilters(Request $request): array
+    {
+        $type = $request->get('type');
+        $envelope = $request->get('envelope');
+
+        return [
+            'type'     => in_array($type, ['investissement', 'fonctionnement']) ? $type : null,
+            'envelope' => in_array($envelope, ['agglo', 'mutualise']) ? $envelope : null,
+            'service'  => $request->get('service') !== 'all' ? $request->get('service') : null,
+        ];
+    }
+
+    public function exportExcel(Request $request)
+    {
+        $annee = (int) $request->get('annee', now()->year);
+        $filters = $this->resolveExportFilters($request);
+        $filename = $this->getExportFilename('budget-execution', $annee, $filters, 'xlsx');
+        return Excel::download(new BudgetExecutionExport($request->user(), $annee, $filters), $filename);
+    }
+
+    public function exportOds(Request $request)
+    {
+        $annee = (int) $request->get('annee', now()->year);
+        $filters = $this->resolveExportFilters($request);
+        $filename = $this->getExportFilename('budget-execution', $annee, $filters, 'ods');
+        return Excel::download(new BudgetExecutionExport($request->user(), $annee, $filters), $filename, \Maatwebsite\Excel\Excel::ODS);
+    }
+
+    public function exportPdf(Request $request)
+    {
+        $user = $request->user();
+        $annee = (int) $request->get('annee', now()->year);
+        $filters = $this->resolveExportFilters($request);
+
+        $query = LigneBudget::with(['budget.service', 'commandes'])
+            ->whereHas('budget', function($q) use ($annee) {
+                $q->where('annee', $annee);
+            });
+
+        if (!$user->hasRole(['admin', 'directeur', 'raf'])) {
+            $query->whereHas('budget', function($q) use ($user) {
+                $q->where('service_id', $user->service_id);
+            });
+        }
+
+        if ($filters['type']) {
+            $query->where('type_depense', $filters['type']);
+        }
+        if ($filters['envelope']) {
+            $query->whereHas('budget', fn($q) => $q->where('type_budget', $filters['envelope']));
+        }
+        if ($filters['service']) {
+            $query->whereHas('budget.service', fn($q) => $q->where('nom', $filters['service']));
+        }
+
+        $statutsConsommes = ['validee', 'commandee', 'partiellement_recue', 'recue_complete', 'cloturee'];
+        $statutsEngages   = ['brouillon', 'en_attente_validation'];
+
+        $lignes = $query->get()->map(function($lb) use ($statutsConsommes, $statutsEngages) {
+            $commandes = $lb->commandes;
+
+            $lb->consomme    = (float) $commandes->whereIn('statut', $statutsConsommes)->sum('montant_ttc');
+            $lb->engage      = (float) $commandes->whereIn('statut', $statutsEngages)->sum('montant_ttc');
+            $lb->total_cumule = $lb->consomme + $lb->engage;
+            $lb->reste       = (float) ($lb->montant_arbitre ?? 0) - $lb->total_cumule;
+            return $lb;
+        });
+
+        $pdf = Pdf::loadView('exports.budgets_pdf', [
+            'lignes'   => $lignes,
+            'annee'    => $annee,
+            'user'     => $user,
+            'type'     => $filters['type'] ? ucfirst($filters['type']) : 'Tous types',
+            'envelope' => $filters['envelope'] ? ucfirst($filters['envelope']) : 'Toutes enveloppes',
+            'service'  => !$user->hasRole(['admin', 'directeur', 'raf'])
+                ? ($user->service->nom ?? 'Inconnu')
+                : ($filters['service'] ?? 'Tous les services'),
+        ])->setPaper('a4', 'landscape');
+
+        $filename = $this->getExportFilename('rapport-budgetaire', $annee, $filters, 'pdf');
+        return $pdf->download($filename);
+    }
+}
diff --git a/app/Http/Controllers/CommandeController.php b/app/Http/Controllers/CommandeController.php
index 138cde0..e3e8ac7 100644
--- a/app/Http/Controllers/CommandeController.php
+++ b/app/Http/Controllers/CommandeController.php
@@ -7,6 +7,7 @@ use App\Models\Categorie;
 use App\Models\Commande;
 use App\Models\Fournisseur;
 use App\Models\Service;
+use App\Models\LigneBudget;
 use Illuminate\Http\RedirectResponse;
 use Illuminate\Http\Request;
 use Illuminate\Support\Facades\DB;
@@ -54,6 +55,7 @@ class CommandeController extends Controller
             'communes'     => \App\Models\Commune::orderBy('nom')->get(),
             'categories'   => Categorie::active()->orderBy('ordre')->get(),
             'articles'     => Article::active()->with('categorie')->orderBy('designation')->get(),
+            'lignesBudget' => LigneBudget::with('budget.service')->orderByDesc('created_at')->get(),
         ]);
     }
 
@@ -71,6 +73,7 @@ class CommandeController extends Controller
             'priorite'              => 'required|in:normale,haute,urgente',
             'reference_fournisseur' => 'nullable|string|max:100',
             'imputation_budgetaire' => 'nullable|string|max:100',
+            'ligne_budget_id'       => 'nullable|exists:ligne_budgets,id',
             'date_demande'          => 'required|date',
             'date_souhaitee'        => 'nullable|date|after_or_equal:date_demande',
             'date_livraison_prevue' => 'nullable|date',
@@ -88,6 +91,18 @@ class CommandeController extends Controller
             'lignes.*.notes'        => 'nullable|string',
         ]);
 
+        // Vérification du budget disponible avant création
+        if (!empty($validated['ligne_budget_id'])) {
+            $montantEstime = $this->estimerMontantTtc($validated);
+            $budgetError = $this->checkBudgetDisponible(
+                $validated['ligne_budget_id'],
+                $montantEstime
+            );
+            if ($budgetError) {
+                return back()->withErrors(['ligne_budget_id' => $budgetError])->withInput();
+            }
+        }
+
         DB::transaction(function () use ($validated, $request) {
             $commande = Commande::create([
                 ...$validated,
@@ -115,6 +130,7 @@ class CommandeController extends Controller
             'historique.user',
             'piecesJointes.user',
             'assets',
+            'ligneBudget.budget.service'
         ]);
 
         $transitionsDisponibles = collect(Commande::STATUT_TRANSITIONS[$commande->statut] ?? [])
@@ -140,6 +156,7 @@ class CommandeController extends Controller
             'communes'     => \App\Models\Commune::orderBy('nom')->get(),
             'categories'   => Categorie::active()->orderBy('ordre')->get(),
             'articles'     => Article::active()->with('categorie')->orderBy('designation')->get(),
+            'lignesBudget' => LigneBudget::with('budget.service')->orderByDesc('created_at')->get(),
         ]);
     }
 
@@ -157,6 +174,7 @@ class CommandeController extends Controller
             'priorite'              => 'required|in:normale,haute,urgente',
             'reference_fournisseur' => 'nullable|string|max:100',
             'imputation_budgetaire' => 'nullable|string|max:100',
+            'ligne_budget_id'       => 'nullable|exists:ligne_budgets,id',
             'date_demande'          => 'required|date',
             'date_souhaitee'        => 'nullable|date',
             'date_livraison_prevue' => 'nullable|date',
@@ -176,6 +194,19 @@ class CommandeController extends Controller
             'lignes.*.notes'        => 'nullable|string',
         ]);
 
+        // Vérification du budget disponible si la ligne budget change ou si le montant change
+        if (!empty($validated['ligne_budget_id'])) {
+            $montantEstime = $this->estimerMontantTtc($validated);
+            $budgetError = $this->checkBudgetDisponible(
+                $validated['ligne_budget_id'],
+                $montantEstime,
+                $commande->id
+            );
+            if ($budgetError) {
+                return back()->withErrors(['ligne_budget_id' => $budgetError])->withInput();
+            }
+        }
+
         DB::transaction(function () use ($validated, $commande) {
             $commande->update($validated);
 
@@ -236,6 +267,61 @@ class CommandeController extends Controller
         }
     }
 
+    /**
+     * Estime le montant TTC total depuis les lignes soumises dans la requête.
+     * Utilisé avant la création/mise à jour pour vérifier le budget disponible.
+     */
+    private function estimerMontantTtc(array $validated): float
+    {
+        $total = 0.0;
+        foreach ($validated['lignes'] ?? [] as $ligne) {
+            $ht  = (float) ($ligne['prix_unitaire_ht'] ?? 0);
+            $qty = (float) ($ligne['quantite'] ?? 1);
+            $tva = (float) ($ligne['taux_tva'] ?? 20);
+            $total += $ht * $qty * (1 + $tva / 100);
+        }
+        return $total;
+    }
+
+    /**
+     * Vérifie que la ligne budgétaire a suffisamment de disponible pour accueillir le montant.
+     * Retourne un message d'erreur ou null si tout va bien.
+     * Le paramètre $excludeCommandeId permet d'exclure la commande en cours d'édition du calcul.
+     */
+    private function checkBudgetDisponible(int $ligneBudgetId, float $montantTtc, ?int $excludeCommandeId = null): ?string
+    {
+        $ligne = LigneBudget::find($ligneBudgetId);
+        if (!$ligne || $ligne->montant_arbitre === null) {
+            return null; // Pas encore arbitrée, pas de blocage
+        }
+
+        // Recalcule le disponible en excluant éventuellement la commande en cours d'édition,
+        // en utilisant les mêmes statuts que getMontantDisponibleAttribute pour la cohérence.
+        $statutsConsommes = ['validee', 'commandee', 'partiellement_recue', 'recue_complete', 'cloturee'];
+        $statutsEngages   = ['brouillon', 'en_attente_validation'];
+
+        $queryConsomme = $ligne->commandes()->whereIn('statut', $statutsConsommes);
+        $queryEngage   = $ligne->commandes()->whereIn('statut', $statutsEngages);
+        if ($excludeCommandeId) {
+            $queryConsomme->where('id', '!=', $excludeCommandeId);
+            $queryEngage->where('id', '!=', $excludeCommandeId);
+        }
+        $disponible = (float) $ligne->montant_arbitre
+            - (float) $queryConsomme->sum('montant_ttc')
+            - (float) $queryEngage->sum('montant_ttc');
+
+        if ($montantTtc > $disponible) {
+            return sprintf(
+                'Budget insuffisant sur "%s". Disponible : %s €, demandé : %s €.',
+                $ligne->nom,
+                number_format($disponible, 2, ',', ' '),
+                number_format($montantTtc, 2, ',', ' ')
+            );
+        }
+
+        return null;
+    }
+
     public function exportPdf(Commande $commande)
     {
         $this->authorize('view', $commande);
diff --git a/app/Http/Controllers/LigneBudgetController.php b/app/Http/Controllers/LigneBudgetController.php
new file mode 100644
index 0000000..48677aa
--- /dev/null
+++ b/app/Http/Controllers/LigneBudgetController.php
@@ -0,0 +1,98 @@
+<?php
+
+namespace App\Http\Controllers;
+
+use App\Models\Budget;
+use App\Models\HistoriqueBudget;
+use App\Models\LigneBudget;
+use Illuminate\Http\Request;
+
+class LigneBudgetController extends Controller
+{
+    public function store(Request $request)
+    {
+        $request->validate([
+            'budget_id' => 'required|exists:budgets,id',
+            'nom' => 'required|string|max:255',
+            'description' => 'nullable|string',
+            'type_depense' => 'required|in:investissement,fonctionnement',
+            'montant_propose' => 'required|numeric|min:0',
+            'commune_id' => 'nullable|exists:communes,id',
+        ]);
+
+        $budget = Budget::findOrFail($request->budget_id);
+
+        $this->authorize('addLigne', $budget);
+
+        LigneBudget::create($request->only([
+            'budget_id', 'nom', 'description', 'type_depense', 'montant_propose', 'commune_id',
+        ]));
+
+        return redirect()->back()->with('success', 'Ligne budgétaire ajoutée.');
+    }
+
+    public function update(Request $request, LigneBudget $lignes_budget)
+    {
+        $this->authorize('updateLigne', $lignes_budget);
+
+        $request->validate([
+            'nom' => 'required|string|max:255',
+            'description' => 'nullable|string',
+            'type_depense' => 'required|in:investissement,fonctionnement',
+            'montant_propose' => 'required|numeric|min:0',
+            'commune_id' => 'nullable|exists:communes,id',
+        ]);
+
+        $lignes_budget->update($request->only([
+            'nom', 'description', 'type_depense', 'montant_propose', 'commune_id',
+        ]));
+
+        return redirect()->back()->with('success', 'Ligne budgétaire mise à jour.');
+    }
+
+    public function arbitrer(Request $request, LigneBudget $ligneBudget)
+    {
+        $this->authorize('arbitrerLigne', $ligneBudget);
+
+        $request->validate([
+            'statut_arbitrage' => 'required|in:propose,accepte_dsi,accepte_direction,valide_definitif,refuse,reporte',
+            'commentaire'      => 'nullable|string|max:1000',
+            'montant_arbitre'  => [
+                'nullable',
+                'numeric',
+                'min:0',
+                function ($attribute, $value, $fail) use ($ligneBudget) {
+                    if ($value !== null && $value > $ligneBudget->montant_propose) {
+                        $fail("Le montant arbitré ({$value} €) ne peut pas dépasser le montant proposé ({$ligneBudget->montant_propose} €).");
+                    }
+                },
+            ],
+        ]);
+
+        HistoriqueBudget::create([
+            'ligne_budget_id'        => $ligneBudget->id,
+            'user_id'                => $request->user()->id,
+            'ancien_statut'          => $ligneBudget->statut_arbitrage,
+            'nouveau_statut'         => $request->statut_arbitrage,
+            'ancien_montant_arbitre' => $ligneBudget->montant_arbitre,
+            'nouveau_montant_arbitre'=> $request->montant_arbitre,
+            'commentaire'            => $request->commentaire,
+        ]);
+
+        $ligneBudget->update([
+            'statut_arbitrage' => $request->statut_arbitrage,
+            'montant_arbitre'  => $request->montant_arbitre,
+        ]);
+
+        return redirect()->back()->with('success', 'Arbitrage enregistré.');
+    }
+
+    public function destroy(LigneBudget $lignes_budget)
+    {
+        $this->authorize('deleteLigne', $lignes_budget);
+
+        $lignes_budget->delete();
+
+        return redirect()->back()->with('success', 'Ligne budgétaire supprimée.');
+    }
+}
diff --git a/app/Models/Budget.php b/app/Models/Budget.php
new file mode 100644
index 0000000..15c31a6
--- /dev/null
+++ b/app/Models/Budget.php
@@ -0,0 +1,60 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+
+class Budget extends Model
+{
+    use HasFactory;
+
+    protected $fillable = [
+        'service_id',
+        'commune_id',
+        'annee',
+        'type_budget',
+        'statut',
+    ];
+
+    public function service(): BelongsTo
+    {
+        return $this->belongsTo(Service::class);
+    }
+
+    public function commune(): BelongsTo
+    {
+        return $this->belongsTo(Commune::class);
+    }
+
+    public function lignes(): HasMany
+    {
+        return $this->hasMany(LigneBudget::class);
+    }
+
+    /**
+     * Calcul du total proposé selon le type de dépense (optionnel: 'investissement' ou 'fonctionnement').
+     */
+    public function totalPropose(?string $typeDepense = null): float
+    {
+        $query = $this->lignes();
+        if ($typeDepense) {
+            $query->where('type_depense', $typeDepense);
+        }
+        return $query->sum('montant_propose') ?? 0;
+    }
+
+    /**
+     * Calcul du total arbitré (validé) selon le type de dépense.
+     */
+    public function totalArbitre(?string $typeDepense = null): float
+    {
+        $query = $this->lignes();
+        if ($typeDepense) {
+            $query->where('type_depense', $typeDepense);
+        }
+        return $query->sum('montant_arbitre') ?? 0;
+    }
+}
diff --git a/app/Models/HistoriqueBudget.php b/app/Models/HistoriqueBudget.php
new file mode 100644
index 0000000..ffe207c
--- /dev/null
+++ b/app/Models/HistoriqueBudget.php
@@ -0,0 +1,34 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class HistoriqueBudget extends Model
+{
+    protected $fillable = [
+        'ligne_budget_id',
+        'user_id',
+        'ancien_statut',
+        'nouveau_statut',
+        'ancien_montant_arbitre',
+        'nouveau_montant_arbitre',
+        'commentaire',
+    ];
+
+    protected $casts = [
+        'ancien_montant_arbitre'  => 'decimal:2',
+        'nouveau_montant_arbitre' => 'decimal:2',
+    ];
+
+    public function ligneBudget(): BelongsTo
+    {
+        return $this->belongsTo(LigneBudget::class);
+    }
+
+    public function user(): BelongsTo
+    {
+        return $this->belongsTo(User::class);
+    }
+}
diff --git a/app/Models/LigneBudget.php b/app/Models/LigneBudget.php
new file mode 100644
index 0000000..bf465f6
--- /dev/null
+++ b/app/Models/LigneBudget.php
@@ -0,0 +1,85 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+
+class LigneBudget extends Model
+{
+    use HasFactory;
+
+    protected $fillable = [
+        'budget_id',
+        'commune_id',
+        'nom',
+        'description',
+        'type_depense',
+        'montant_propose',
+        'montant_arbitre',
+        'statut_arbitrage',
+    ];
+
+    protected $appends = [
+        'montant_consomme',
+        'montant_engage',
+        'montant_disponible',
+    ];
+
+    protected $casts = [
+        'montant_propose' => 'decimal:2',
+        'montant_arbitre' => 'decimal:2',
+    ];
+
+    public function budget(): BelongsTo
+    {
+        return $this->belongsTo(Budget::class);
+    }
+
+    public function commune(): BelongsTo
+    {
+        return $this->belongsTo(Commune::class);
+    }
+
+    public function commandes(): HasMany
+    {
+        return $this->hasMany(Commande::class, 'ligne_budget_id');
+    }
+
+    public function historique(): HasMany
+    {
+        return $this->hasMany(HistoriqueBudget::class)->latest();
+    }
+
+    /**
+     * Calcule le total des commandes réelles liées à cette ligne
+     */
+    public function getMontantConsommeAttribute(): float
+    {
+        // On somme le montant total des commandes validées ou plus loin
+        return $this->commandes()
+            ->whereIn('statut', ['validee', 'commandee', 'partiellement_recue', 'recue_complete', 'cloturee'])
+            ->sum('montant_ttc') ?? 0;
+    }
+
+    /**
+     * Calcule le total des commandes en brouillon ou attente
+     */
+    public function getMontantEngageAttribute(): float
+    {
+        return $this->commandes()
+            ->whereIn('statut', ['brouillon', 'en_attente_validation'])
+            ->sum('montant_ttc') ?? 0;
+    }
+
+    /**
+     * Calcule le montant restant (Arbitré - Consommé - Engagé).
+     * Retourne 0.0 si aucun montant n'a encore été arbitré.
+     */
+    public function getMontantDisponibleAttribute(): float
+    {
+        return (float) ($this->montant_arbitre ?? 0) - ($this->montant_consomme + $this->montant_engage);
+    }
+}
diff --git a/app/Models/Service.php b/app/Models/Service.php
index f1b577c..608c31e 100644
--- a/app/Models/Service.php
+++ b/app/Models/Service.php
@@ -2,11 +2,14 @@
 
 namespace App\Models;
 
+use Illuminate\Database\Eloquent\Factories\HasFactory;
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\HasMany;
 
 class Service extends Model
 {
+    use HasFactory;
+
     protected $fillable = ['nom', 'description', 'couleur', 'icone'];
 
     public function users(): HasMany
diff --git a/app/Policies/BudgetPolicy.php b/app/Policies/BudgetPolicy.php
new file mode 100644
index 0000000..f84a50b
--- /dev/null
+++ b/app/Policies/BudgetPolicy.php
@@ -0,0 +1,110 @@
+<?php
+
+namespace App\Policies;
+
+use App\Models\Budget;
+use App\Models\LigneBudget;
+use App\Models\User;
+
+class BudgetPolicy
+{
+    /**
+     * Tout utilisateur authentifié peut voir la liste des budgets.
+     * Le filtrage par service est géré dans le contrôleur.
+     */
+    public function viewAny(User $user): bool
+    {
+        return true;
+    }
+
+    /**
+     * Un utilisateur peut voir un budget s'il appartient à son service,
+     * ou s'il est admin/directeur/raf.
+     */
+    public function view(User $user, Budget $budget): bool
+    {
+        return $user->hasRole(['admin', 'directeur', 'raf'])
+            || $budget->service_id === $user->service_id;
+    }
+
+    /**
+     * Seuls les admin et directeur peuvent créer des budgets.
+     */
+    public function create(User $user): bool
+    {
+        return $user->hasRole(['admin', 'directeur', 'raf']);
+    }
+
+    /**
+     * Seuls les admin et directeur peuvent changer le statut d'un budget.
+     */
+    public function update(User $user, Budget $budget): bool
+    {
+        return $user->hasRole(['admin', 'directeur']);
+    }
+
+    /**
+     * Seuls les admin peuvent supprimer un budget.
+     */
+    public function delete(User $user, Budget $budget): bool
+    {
+        return $user->hasRole('admin');
+    }
+
+    /**
+     * Un utilisateur peut ajouter une ligne budgétaire sur un budget
+     * si le budget lui appartient (son service) ou s'il est admin/directeur/raf,
+     * et si le budget n'est pas verrouillé.
+     */
+    public function addLigne(User $user, Budget $budget): bool
+    {
+        if (in_array($budget->statut, ['arbitrage_direction', 'valide', 'cloture'])) {
+            return false;
+        }
+
+        return $user->hasRole(['admin', 'directeur', 'raf'])
+            || $budget->service_id === $user->service_id;
+    }
+
+    /**
+     * Un utilisateur peut modifier une ligne budgétaire si :
+     * - le budget parent lui appartient (son service) ou il est admin/directeur/raf
+     * - le budget n'est pas verrouillé (arbitrage_direction, valide, cloture)
+     */
+    public function updateLigne(User $user, LigneBudget $ligneBudget): bool
+    {
+        $budget = $ligneBudget->budget;
+
+        if (!$budget || in_array($budget->statut, ['arbitrage_direction', 'valide', 'cloture'])) {
+            return false;
+        }
+
+        return $user->hasRole(['admin', 'directeur', 'raf'])
+            || $budget->service_id === $user->service_id;
+    }
+
+    /**
+     * Un utilisateur peut supprimer une ligne budgétaire si :
+     * - le budget parent lui appartient (son service) ou il est admin/directeur/raf
+     * - le budget n'est pas verrouillé
+     */
+    public function deleteLigne(User $user, LigneBudget $ligneBudget): bool
+    {
+        $budget = $ligneBudget->budget;
+
+        if (!$budget || in_array($budget->statut, ['arbitrage_direction', 'valide', 'cloture'])) {
+            return false;
+        }
+
+        return $user->hasRole(['admin', 'directeur', 'raf'])
+            || $budget->service_id === $user->service_id;
+    }
+
+    /**
+     * Seuls les admin, directeur et raf peuvent arbitrer les lignes budgétaires.
+     */
+    public function arbitrerLigne(User $user, LigneBudget $ligneBudget): bool
+    {
+        return $user->hasRole(['admin', 'directeur', 'raf']);
+    }
+}
diff --git a/app/Providers/AppServiceProvider.php b/app/Providers/AppServiceProvider.php
index 2b36742..266404e 100644
--- a/app/Providers/AppServiceProvider.php
+++ b/app/Providers/AppServiceProvider.php
@@ -2,11 +2,14 @@
 
 namespace App\Providers;
 
+use App\Models\Budget;
 use App\Models\Categorie;
 use App\Models\Commande;
 use App\Models\Fournisseur;
+use App\Models\LigneBudget;
 use App\Models\PieceJointe;
 use App\Models\User;
+use App\Policies\BudgetPolicy;
 use App\Policies\CommandePolicy;
 use App\Policies\FournisseurPolicy;
 use App\Policies\PieceJointePolicy;
@@ -18,6 +21,8 @@ use Illuminate\Support\Facades\Vite;
 class AppServiceProvider extends ServiceProvider
 {
     protected $policies = [
+        Budget::class      => BudgetPolicy::class,
+        LigneBudget::class => BudgetPolicy::class,
         Commande::class    => CommandePolicy::class,
         Fournisseur::class => FournisseurPolicy::class,
         PieceJointe::class => PieceJointePolicy::class,
diff --git a/database/factories/ServiceFactory.php b/database/factories/ServiceFactory.php
new file mode 100644
index 0000000..4adf45c
--- /dev/null
+++ b/database/factories/ServiceFactory.php
@@ -0,0 +1,24 @@
+<?php
+
+namespace Database\Factories;
+
+use App\Models\Service;
+use Illuminate\Database\Eloquent\Factories\Factory;
+
+/**
+ * @extends Factory<Service>
+ */
+class ServiceFactory extends Factory
+{
+    protected $model = Service::class;
+
+    public function definition(): array
+    {
+        return [
+            'nom'         => fake()->unique()->words(2, true),
+            'description' => fake()->sentence(),
+            'couleur'     => fake()->hexColor(),
+            'icone'       => 'folder',
+        ];
+    }
+}
diff --git a/database/migrations/2026_04_11_084326_create_budgets_table.php b/database/migrations/2026_04_11_084326_create_budgets_table.php
new file mode 100644
index 0000000..1cf15cf
--- /dev/null
+++ b/database/migrations/2026_04_11_084326_create_budgets_table.php
@@ -0,0 +1,28 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('budgets', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('service_id')->constrained()->cascadeOnDelete();
+            $table->integer('annee');
+            $table->enum('type_budget', ['agglo', 'mutualise'])->default('agglo');
+            $table->enum('statut', ['preparation', 'arbitrage_dsi', 'arbitrage_direction', 'valide', 'cloture'])->default('preparation');
+            $table->timestamps();
+            
+            // Un service ne peut avoir qu'un seul budget d'un type donné par an
+            $table->unique(['service_id', 'annee', 'type_budget']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('budgets');
+    }
+};
diff --git a/database/migrations/2026_04_11_084327_create_ligne_budgets_table.php b/database/migrations/2026_04_11_084327_create_ligne_budgets_table.php
new file mode 100644
index 0000000..347efda
--- /dev/null
+++ b/database/migrations/2026_04_11_084327_create_ligne_budgets_table.php
@@ -0,0 +1,28 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('ligne_budgets', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('budget_id')->constrained()->cascadeOnDelete();
+            $table->string('nom');
+            $table->text('description')->nullable();
+            $table->enum('type_depense', ['investissement', 'fonctionnement'])->default('fonctionnement');
+            $table->decimal('montant_propose', 10, 2)->default(0);
+            $table->decimal('montant_arbitre', 10, 2)->nullable();
+            $table->enum('statut_arbitrage', ['brouillon', 'propose', 'accepte_dsi', 'accepte_direction', 'valide_definitif', 'refuse', 'reporte'])->default('brouillon');
+            $table->timestamps();
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('ligne_budgets');
+    }
+};
diff --git a/database/migrations/2026_04_11_084329_add_ligne_budget_id_to_commandes_table.php b/database/migrations/2026_04_11_084329_add_ligne_budget_id_to_commandes_table.php
new file mode 100644
index 0000000..cea50e6
--- /dev/null
+++ b/database/migrations/2026_04_11_084329_add_ligne_budget_id_to_commandes_table.php
@@ -0,0 +1,23 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('commandes', function (Blueprint $table) {
+            $table->foreignId('ligne_budget_id')->nullable()->constrained('ligne_budgets')->nullOnDelete();
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('commandes', function (Blueprint $table) {
+            $table->dropForeign(['ligne_budget_id']);
+            $table->dropColumn('ligne_budget_id');
+        });
+    }
+};
diff --git a/database/migrations/2026_04_11_095851_add_commune_id_to_budgets_table.php b/database/migrations/2026_04_11_095851_add_commune_id_to_budgets_table.php
new file mode 100644
index 0000000..49a25e7
--- /dev/null
+++ b/database/migrations/2026_04_11_095851_add_commune_id_to_budgets_table.php
@@ -0,0 +1,29 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::table('budgets', function (Blueprint $table) {
+            $table->foreignId('commune_id')->nullable()->after('service_id')->constrained('communes')->nullOnDelete();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::table('budgets', function (Blueprint $table) {
+            $table->dropForeign(['commune_id']);
+            $table->dropColumn('commune_id');
+        });
+    }
+};
diff --git a/database/migrations/2026_04_11_100456_add_commune_id_to_ligne_budgets_table.php b/database/migrations/2026_04_11_100456_add_commune_id_to_ligne_budgets_table.php
new file mode 100644
index 0000000..815f67f
--- /dev/null
+++ b/database/migrations/2026_04_11_100456_add_commune_id_to_ligne_budgets_table.php
@@ -0,0 +1,29 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::table('ligne_budgets', function (Blueprint $table) {
+            $table->foreignId('commune_id')->nullable()->after('budget_id')->constrained('communes')->nullOnDelete();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::table('ligne_budgets', function (Blueprint $table) {
+            $table->dropForeign(['commune_id']);
+            $table->dropColumn('commune_id');
+        });
+    }
+};
diff --git a/database/migrations/2026_04_11_121337_create_raf_role.php b/database/migrations/2026_04_11_121337_create_raf_role.php
new file mode 100644
index 0000000..547d0c9
--- /dev/null
+++ b/database/migrations/2026_04_11_121337_create_raf_role.php
@@ -0,0 +1,25 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+use Spatie\Permission\Models\Role;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Role::firstOrCreate(['name' => 'raf', 'guard_name' => 'web']);
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Role::where('name', 'raf')->delete();
+    }
+};
diff --git a/database/migrations/2026_04_11_162916_create_historique_budgets_table.php b/database/migrations/2026_04_11_162916_create_historique_budgets_table.php
new file mode 100644
index 0000000..f35fa87
--- /dev/null
+++ b/database/migrations/2026_04_11_162916_create_historique_budgets_table.php
@@ -0,0 +1,36 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('historique_budgets', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('ligne_budget_id')->constrained('ligne_budgets')->cascadeOnDelete();
+            $table->foreignId('user_id')->constrained('users')->restrictOnDelete();
+
+            $table->string('ancien_statut')->nullable();
+            $table->string('nouveau_statut');
+            $table->decimal('ancien_montant_arbitre', 10, 2)->nullable();
+            $table->decimal('nouveau_montant_arbitre', 10, 2)->nullable();
+            $table->text('commentaire')->nullable();
+
+            $table->timestamps();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('historique_budgets');
+    }
+};
diff --git a/package-lock.json b/package-lock.json
index 0e04495..fdda944 100644
--- a/package-lock.json
+++ b/package-lock.json
@@ -5,6 +5,11 @@
     "packages": {
         "": {
             "dependencies": {
+                "@fortawesome/fontawesome-svg-core": "^7.2.0",
+                "@fortawesome/free-brands-svg-icons": "^7.2.0",
+                "@fortawesome/free-regular-svg-icons": "^7.2.0",
+                "@fortawesome/free-solid-svg-icons": "^7.2.0",
+                "@fortawesome/vue-fontawesome": "^3.1.3",
                 "@fullcalendar/core": "^6.1.20",
                 "@fullcalendar/daygrid": "^6.1.20",
                 "@fullcalendar/interaction": "^6.1.20",
@@ -118,6 +123,73 @@
                 "tslib": "^2.4.0"
             }
         },
+        "node_modules/@fortawesome/fontawesome-common-types": {
+            "version": "7.2.0",
+            "resolved": "https://registry.npmjs.org/@fortawesome/fontawesome-common-types/-/fontawesome-common-types-7.2.0.tgz",
+            "integrity": "sha512-IpR0bER9FY25p+e7BmFH25MZKEwFHTfRAfhOyJubgiDnoJNsSvJ7nigLraHtp4VOG/cy8D7uiV0dLkHOne5Fhw==",
+            "license": "MIT",
+            "engines": {
+                "node": ">=6"
+            }
+        },
+        "node_modules/@fortawesome/fontawesome-svg-core": {
+            "version": "7.2.0",
+            "resolved": "https://registry.npmjs.org/@fortawesome/fontawesome-svg-core/-/fontawesome-svg-core-7.2.0.tgz",
+            "integrity": "sha512-6639htZMjEkwskf3J+e6/iar+4cTNM9qhoWuRfj9F3eJD6r7iCzV1SWnQr2Mdv0QT0suuqU8BoJCZUyCtP9R4Q==",
+            "license": "MIT",
+            "dependencies": {
+                "@fortawesome/fontawesome-common-types": "7.2.0"
+            },
+            "engines": {
+                "node": ">=6"
+            }
+        },
+        "node_modules/@fortawesome/free-brands-svg-icons": {
+            "version": "7.2.0",
+            "resolved": "https://registry.npmjs.org/@fortawesome/free-brands-svg-icons/-/free-brands-svg-icons-7.2.0.tgz",
+            "integrity": "sha512-VNG8xqOip1JuJcC3zsVsKRQ60oXG9+oYNDCosjoU/H9pgYmLTEwWw8pE0jhPz/JWdHeUuK6+NQ3qsM4gIbdbYQ==",
+            "license": "(CC-BY-4.0 AND MIT)",
+            "dependencies": {
+                "@fortawesome/fontawesome-common-types": "7.2.0"
+            },
+            "engines": {
+                "node": ">=6"
+            }
+        },
+        "node_modules/@fortawesome/free-regular-svg-icons": {
+            "version": "7.2.0",
+            "resolved": "https://registry.npmjs.org/@fortawesome/free-regular-svg-icons/-/free-regular-svg-icons-7.2.0.tgz",
+            "integrity": "sha512-iycmlN51EULlQ4D/UU9WZnHiN0CvjJ2TuuCrAh+1MVdzD+4ViKYH2deNAll4XAAYlZa8WAefHR5taSK8hYmSMw==",
+            "license": "(CC-BY-4.0 AND MIT)",
+            "dependencies": {
+                "@fortawesome/fontawesome-common-types": "7.2.0"
+            },
+            "engines": {
+                "node": ">=6"
+            }
+        },
+        "node_modules/@fortawesome/free-solid-svg-icons": {
+            "version": "7.2.0",
+            "resolved": "https://registry.npmjs.org/@fortawesome/free-solid-svg-icons/-/free-solid-svg-icons-7.2.0.tgz",
+            "integrity": "sha512-YTVITFGN0/24PxzXrwqCgnyd7njDuzp5ZvaCx5nq/jg55kUYd94Nj8UTchBdBofi/L0nwRfjGOg0E41d2u9T1w==",
+            "license": "(CC-BY-4.0 AND MIT)",
+            "dependencies": {
+                "@fortawesome/fontawesome-common-types": "7.2.0"
+            },
+            "engines": {
+                "node": ">=6"
+            }
+        },
+        "node_modules/@fortawesome/vue-fontawesome": {
+            "version": "3.1.3",
+            "resolved": "https://registry.npmjs.org/@fortawesome/vue-fontawesome/-/vue-fontawesome-3.1.3.tgz",
+            "integrity": "sha512-OHHUTLPEzdwP8kcYIzhioUdUOjZ4zzmi+midwa4bqscza4OJCOvTKJEHkXNz8PgZ23kWci1HkKVX0bm8f9t9gQ==",
+            "license": "MIT",
+            "peerDependencies": {
+                "@fortawesome/fontawesome-svg-core": "~1 || ~6 || ~7",
+                "vue": ">= 3.0.0 < 4"
+            }
+        },
         "node_modules/@fullcalendar/core": {
             "version": "6.1.20",
             "resolved": "https://registry.npmjs.org/@fullcalendar/core/-/core-6.1.20.tgz",
diff --git a/package.json b/package.json
index f523395..15aa2ea 100644
--- a/package.json
+++ b/package.json
@@ -21,6 +21,11 @@
         "vue": "^3.4.0"
     },
     "dependencies": {
+        "@fortawesome/fontawesome-svg-core": "^7.2.0",
+        "@fortawesome/free-brands-svg-icons": "^7.2.0",
+        "@fortawesome/free-regular-svg-icons": "^7.2.0",
+        "@fortawesome/free-solid-svg-icons": "^7.2.0",
+        "@fortawesome/vue-fontawesome": "^3.1.3",
         "@fullcalendar/core": "^6.1.20",
         "@fullcalendar/daygrid": "^6.1.20",
         "@fullcalendar/interaction": "^6.1.20",
diff --git a/resources/js/Components/SearchableSelect.vue b/resources/js/Components/SearchableSelect.vue
new file mode 100644
index 0000000..c48e26a
--- /dev/null
+++ b/resources/js/Components/SearchableSelect.vue
@@ -0,0 +1,134 @@
+<script setup>
+import { ref, computed, watch, onMounted, onBeforeUnmount } from 'vue';
+
+const props = defineProps({
+    modelValue: {
+        type: [String, Number, null],
+        default: ''
+    },
+    options: {
+        type: Array,
+        default: () => []
+    },
+    placeholder: {
+        type: String,
+        default: 'Rechercher...'
+    }
+});
+
+const emit = defineEmits(['update:modelValue']);
+
+const isOpen = ref(false);
+const searchQuery = ref('');
+const selectContainer = ref(null);
+
+// Initialize searchQuery based on modelValue
+watch(() => props.modelValue, (newVal) => {
+    const opt = props.options.find(o => o.value === newVal);
+    if (opt && !isOpen.value) {
+        searchQuery.value = opt.label;
+    } else if (!newVal) {
+        searchQuery.value = '';
+    }
+}, { immediate: true });
+
+const filteredOptions = computed(() => {
+    if (!searchQuery.value) return props.options;
+    const lowerQuery = searchQuery.value.toLowerCase();
+    return props.options.filter(opt => 
+        opt.label.toLowerCase().includes(lowerQuery)
+    );
+});
+
+function selectOption(option) {
+    if (!option) {
+        emit('update:modelValue', '');
+        searchQuery.value = '';
+    } else {
+        emit('update:modelValue', option.value);
+        searchQuery.value = option.label;
+    }
+    isOpen.value = false;
+}
+
+function onClickOutside(event) {
+    if (selectContainer.value && !selectContainer.value.contains(event.target)) {
+        isOpen.value = false;
+        // Revert searchQuery to selected item if clicked outside without selecting
+        if (props.modelValue) {
+            const opt = props.options.find(o => o.value === props.modelValue);
+            searchQuery.value = opt ? opt.label : '';
+        } else {
+            searchQuery.value = '';
+        }
+    }
+}
+
+// Ensure the dropdown handles tab and escape properly
+function onKeyDown(event) {
+    if (event.key === 'Escape') {
+        isOpen.value = false;
+    }
+}
+
+onMounted(() => {
+    document.addEventListener('click', onClickOutside);
+});
+
+onBeforeUnmount(() => {
+    document.removeEventListener('click', onClickOutside);
+});
+</script>
+
+<template>
+    <div class="relative" ref="selectContainer" @keydown="onKeyDown">
+        <!-- Input field -->
+        <input 
+            type="text"
+            v-model="searchQuery"
+            @focus="isOpen = true; searchQuery = ''"
+            :placeholder="placeholder"
+            class="mt-1 block w-full rounded-lg border-gray-300 shadow-sm focus:border-indigo-500 focus:ring-indigo-500 sm:text-sm pr-10"
+        />
+        
+        <!-- Clear button / Toggle indicator -->
+        <div class="absolute inset-y-0 right-0 flex items-center pr-2">
+            <button v-if="modelValue" type="button" @click.stop="selectOption(null)" class="text-gray-400 hover:text-gray-600 focus:outline-none p-1 z-10" title="Effacer la sélection">
+                <svg class="h-4 w-4" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M6 18L18 6M6 6l12 12"></path></svg>
+            </button>
+            <svg v-else class="h-5 w-5 text-gray-400 pointer-events-none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 20 20" fill="currentColor" aria-hidden="true">
+                <path fill-rule="evenodd" d="M10 3a.75.75 0 01.55.24l3.25 3.5a.75.75 0 11-1.1 1.02L10 4.852 7.3 7.76a.75.75 0 01-1.1-1.02l3.25-3.5A.75.75 0 0110 3zm-3.76 9.2a.75.75 0 011.06.04l2.7 2.908 2.7-2.908a.75.75 0 111.1 1.02l-3.25 3.5a.75.75 0 01-1.1 0l-3.25-3.5a.75.75 0 01.04-1.06z" clip-rule="evenodd" />
+            </svg>
+        </div>
+
+        <!-- Dropdown -->
+        <transition leave-active-class="transition ease-in duration-100" leave-from-class="opacity-100" leave-to-class="opacity-0">
+            <div v-show="isOpen" class="absolute z-20 mt-1 w-full rounded-md bg-white shadow-lg ring-1 ring-black ring-opacity-5 focus:outline-none max-h-60 overflow-y-auto">
+                <ul tabindex="-1" role="listbox" aria-labelledby="listbox-label">
+                    <!-- If no results -->
+                    <li v-if="filteredOptions.length === 0" class="text-gray-500 cursor-default select-none relative py-2 pl-3 pr-9 text-sm">
+                        Aucun résultat trouvé.
+                    </li>
+                    
+                    <!-- Options -->
+                    <li 
+                        v-for="option in filteredOptions" 
+                        :key="option.value"
+                        @click.stop="selectOption(option)"
+                        class="text-gray-900 hover:bg-indigo-600 hover:text-white cursor-pointer select-none relative py-2 pl-3 pr-9 text-sm transition-colors"
+                    >
+                        <span class="block truncate" :class="{ 'font-semibold': option.value === modelValue, 'font-normal': option.value !== modelValue }">
+                            {{ option.label }}
+                        </span>
+                        <span v-if="option.value === modelValue" class="absolute inset-y-0 right-0 flex items-center pr-4 text-indigo-600">
+                            <!-- Adjusted hover states internally since parent hover handles it -->
+                            <svg class="h-5 w-5" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 20 20" fill="currentColor" aria-hidden="true">
+                                <path fill-rule="evenodd" d="M16.704 4.153a.75.75 0 01.143 1.052l-8 10.5a.75.75 0 01-1.127.075l-4.5-4.5a.75.75 0 011.06-1.06l3.894 3.893 7.48-9.817a.75.75 0 011.05-.143z" clip-rule="evenodd" />
+                            </svg>
+                        </span>
+                    </li>
+                </ul>
+            </div>
+        </transition>
+    </div>
+</template>
diff --git a/resources/js/Pages/Budgets/Execution.vue b/resources/js/Pages/Budgets/Execution.vue
new file mode 100644
index 0000000..d1b22c7
--- /dev/null
+++ b/resources/js/Pages/Budgets/Execution.vue
@@ -0,0 +1,298 @@
+<script setup>
+import AuthenticatedLayout from '@/Layouts/AuthenticatedLayout.vue'
+import { Head, Link, router } from '@inertiajs/vue3'
+import { ref, watch, computed } from 'vue'
+
+const props = defineProps({
+    lignes: Array,
+    services: Array,
+    filters: Object
+})
+
+const annee = ref(props.filters.annee)
+
+const formatCurrency = (v) => {
+    return new Intl.NumberFormat('fr-FR', { style: 'currency', currency: 'EUR' }).format(v)
+}
+
+const calculatePercent = (consumed, total) => {
+    if (!total || total <= 0) return 0
+    return Math.min(Math.round((consumed / total) * 100), 100)
+}
+
+const getProgressBarColor = (percent) => {
+    if (percent < 50) return 'bg-blue-500'
+    if (percent < 80) return 'bg-yellow-500'
+    if (percent < 100) return 'bg-orange-500'
+    return 'bg-red-500'
+}
+
+const getProgressBarHexColor = (percent) => {
+    if (percent < 50) return '#3b82f6' // Blue 500
+    if (percent < 80) return '#eab308' // Yellow 500
+    if (percent < 100) return '#f97316' // Orange 500
+    return '#ef4444' // Red 500
+}
+
+watch(annee, (val) => {
+    router.get(route('budgets.execution'), { annee: val }, { preserveState: true })
+})
+
+const filterType = ref('all')
+const filterEnvelope = ref('all')
+const filterService = ref('all')
+
+const expandedLines = ref([])
+
+const toggleLine = (id) => {
+    if (expandedLines.value.includes(id)) {
+        expandedLines.value = expandedLines.value.filter(i => i !== id)
+    } else {
+        expandedLines.value.push(id)
+    }
+}
+
+const lignesEnDepassement = computed(() => props.lignes.filter(l => l.reste < 0))
+
+const filteredLignes = computed(() => {
+    return props.lignes.filter(l => {
+        const matchType = filterType.value === 'all' || l.type_depense === filterType.value
+        const matchEnvelope = filterEnvelope.value === 'all' || l.type_budget === filterEnvelope.value
+        const matchService = filterService.value === 'all' || l.service === filterService.value
+        return matchType && matchEnvelope && matchService
+    })
+})</script>
+
+<template>
+    <Head title="Exécution Budgétaire" />
+
+    <AuthenticatedLayout>
+        <template #header>
+            <div class="flex items-center justify-between">
+                <div>
+                    <h1 class="text-2xl font-bold text-gray-900 tracking-tight">Exécution Budgétaire</h1>
+                    <p class="text-sm text-gray-500 mt-1">Suivi du consommé (TTC) par rapport aux enveloppes arbitrées.</p>
+                </div>
+                <div class="flex items-center gap-3">
+                    <div class="relative group">
+                        <button class="flex items-center gap-2 px-4 py-2 bg-white border border-gray-200 rounded-lg text-sm font-bold text-gray-700 hover:bg-gray-50 transition-colors shadow-sm">
+                            <svg class="h-4 w-4 text-gray-400" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M12 10v6m0 0l-3-3m3 3l3-3m2 8H7a2 2 0 01-2-2V5a2 2 0 012-2h5.586a1 1 0 01.707.293l5.414 5.414a1 1 0 01.293.707V19a2 2 0 01-2 2z" /></svg>
+                            Exporter
+                            <svg class="h-4 w-4 text-gray-400" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M19 9l-7 7-7-7" /></svg>
+                        </button>
+                        <div class="absolute right-0 mt-2 w-48 bg-white border border-gray-100 rounded-xl shadow-xl opacity-0 invisible group-hover:opacity-100 group-hover:visible transition-all z-50 py-2">
+                            <a :href="route('budgets.export.excel', { annee: annee, type: filterType, envelope: filterEnvelope, service: filterService })" class="flex items-center gap-3 px-4 py-2 text-sm text-gray-700 hover:bg-blue-50 hover:text-blue-700 transition-colors">
+                                <span class="p-1.5 bg-green-100 text-green-700 rounded-lg">
+                                    <svg class="h-4 w-4" fill="currentColor" viewBox="0 0 24 24"><path d="M14 2H6a2 2 0 0 0-2 2v16a2 2 0 0 0 2 2h12a2 2 0 0 0 2-2V8l-6-6zM13 3.5L18.5 9H13V3.5zM6 20V4h6V10h6v10H6z"/></svg>
+                                </span>
+                                Excel (.xlsx)
+                            </a>
+                            <a :href="route('budgets.export.pdf', { annee: annee, type: filterType, envelope: filterEnvelope, service: filterService })" class="flex items-center gap-3 px-4 py-2 text-sm text-gray-700 hover:bg-red-50 hover:text-red-700 transition-colors">
+                                <span class="p-1.5 bg-red-100 text-red-700 rounded-lg">
+                                    <svg class="h-4 w-4" fill="currentColor" viewBox="0 0 24 24"><path d="M12 2C6.48 2 2 6.48 2 12s4.48 10 10 10 10-4.48 10-10S17.52 2 12 2zm-1 14h-2v-2h2v2zm0-4h-2V7h2v5z"/></svg>
+                                </span>
+                                PDF (.pdf)
+                            </a>
+                            <a :href="route('budgets.export.ods', { annee: annee, type: filterType, envelope: filterEnvelope, service: filterService })" class="flex items-center gap-3 px-4 py-2 text-sm text-gray-700 hover:bg-indigo-50 hover:text-indigo-700 transition-colors">
+                                <span class="p-1.5 bg-indigo-100 text-indigo-700 rounded-lg">
+                                    <svg class="h-4 w-4" fill="currentColor" viewBox="0 0 24 24"><path d="M14 2H6c-1.1 0-2 .9-2 2v16c0 1.1.9 2 2 2h12c1.1 0 2-.9 2-2V8l-6-6zm-1 7V3.5L18.5 9H13z"/></svg>
+                                </span>
+                                OpenDoc (.ods)
+                            </a>
+                        </div>
+                    </div>
+                    <select v-model="annee" class="rounded-lg border-gray-300 text-sm font-bold text-gray-700 focus:ring-blue-500 focus:border-blue-500 shadow-sm">
+                        <option :value="new Date().getFullYear() + 1">{{ new Date().getFullYear() + 1 }}</option>
+                        <option :value="new Date().getFullYear()">{{ new Date().getFullYear() }}</option>
+                        <option :value="new Date().getFullYear() - 1">{{ new Date().getFullYear() - 1 }}</option>
+                    </select>
+                </div>
+            </div>
+        </template>
+
+        <div class="space-y-6">
+            <!-- Filters -->
+            <div class="flex flex-wrap items-center gap-4 bg-white p-4 rounded-xl shadow-sm border border-gray-100">
+                <div class="flex items-center gap-2">
+                    <label class="text-xs font-bold text-gray-500 uppercase">Type :</label>
+                    <select v-model="filterType" class="rounded-lg border-gray-200 text-xs focus:ring-blue-500 focus:border-blue-500">
+                        <option value="all">Tous les types</option>
+                        <option value="investissement">Investissement</option>
+                        <option value="fonctionnement">Fonctionnement</option>
+                    </select>
+                </div>
+                <div class="flex items-center gap-2">
+                    <label class="text-xs font-bold text-gray-500 uppercase">Enveloppe :</label>
+                    <select v-model="filterEnvelope" class="rounded-lg border-gray-200 text-xs focus:ring-blue-500 focus:border-blue-500">
+                        <option value="all">Toutes les enveloppes</option>
+                        <option value="agglo">Agglo</option>
+                        <option value="mutualise">Mutualisé</option>
+                    </select>
+                </div>
+                <div class="flex items-center gap-2">
+                    <label class="text-xs font-bold text-gray-500 uppercase">Service :</label>
+                    <select v-model="filterService" class="rounded-lg border-gray-200 text-xs focus:ring-blue-500 focus:border-blue-500 max-w-[150px]">
+                        <option value="all">Tous les services</option>
+                        <option v-for="s in services" :key="s.id" :value="s.nom">{{ s.nom }}</option>
+                    </select>
+                </div>
+                <div class="ml-auto flex items-center gap-3">
+                    <span v-if="lignesEnDepassement.length" class="flex items-center gap-1.5 px-3 py-1.5 bg-red-50 border border-red-200 rounded-lg text-xs font-semibold text-red-700">
+                        <svg class="h-3.5 w-3.5" fill="currentColor" viewBox="0 0 20 20"><path fill-rule="evenodd" d="M8.257 3.099c.765-1.36 2.722-1.36 3.486 0l5.58 9.92c.75 1.334-.213 2.98-1.742 2.98H4.42c-1.53 0-2.493-1.646-1.743-2.98l5.58-9.92zM11 13a1 1 0 11-2 0 1 1 0 012 0zm-1-8a1 1 0 00-1 1v3a1 1 0 002 0V6a1 1 0 00-1-1z" clip-rule="evenodd"/></svg>
+                        {{ lignesEnDepassement.length }} dépassement(s)
+                    </span>
+                    <span class="text-xs text-gray-400">{{ filteredLignes.length }} ligne(s) affichée(s)</span>
+                </div>
+            </div>
+
+            <!-- Table of execution -->
+            <div class="bg-white rounded-2xl shadow-sm border border-gray-100 overflow-hidden">
+                <div class="overflow-x-auto">
+                    <table class="min-w-full divide-y divide-gray-100">
+                        <thead class="bg-gray-50">
+                            <tr>
+                                <th class="px-6 py-4 text-left text-xs font-bold text-gray-500 uppercase tracking-wider">Service / Ligne</th>
+                                <th class="px-6 py-4 text-center text-xs font-bold text-gray-500 uppercase tracking-wider">Type</th>
+                                <th class="px-6 py-4 text-right text-xs font-bold text-gray-500 uppercase tracking-wider">Enveloppe</th>
+                                <th class="px-6 py-4 text-right text-xs font-bold text-gray-500 uppercase tracking-wider">Engagé (Brouillon)</th>
+                                <th class="px-6 py-4 text-right text-xs font-bold text-gray-500 uppercase tracking-wider">Consommé (Validé)</th>
+                                <th class="px-6 py-4 text-right text-xs font-bold text-gray-500 uppercase tracking-wider">Reste à dépenser</th>
+                                <th class="px-6 py-4 text-left text-xs font-bold text-gray-500 uppercase tracking-wider w-40">Progression</th>
+                            </tr>
+                        </thead>
+                        <tbody class="divide-y divide-gray-50">
+                            <template v-for="lb in filteredLignes" :key="lb.id">
+                                <tr :class="['transition-colors cursor-pointer', lb.reste < 0 ? 'bg-red-50 hover:bg-red-100' : 'hover:bg-gray-50']" @click="toggleLine(lb.id)">
+                                    <td class="px-6 py-4">
+                                        <div class="flex items-center gap-3">
+                                            <svg :class="['h-4 w-4 text-gray-400 transition-transform', expandedLines.includes(lb.id) ? 'rotate-180' : '']" fill="none" viewBox="0 0 24 24" stroke="currentColor">
+                                                <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M19 9l-7 7-7 7" />
+                                            </svg>
+                                            <div>
+                                                <div class="flex items-center gap-2">
+                                                    <span class="text-sm font-bold text-gray-900">{{ lb.nom }}</span>
+                                                    <span v-if="lb.reste < 0" class="inline-flex items-center gap-1 px-1.5 py-0.5 bg-red-100 text-red-700 text-[10px] font-bold rounded uppercase">
+                                                        ⚠ Dépassement {{ formatCurrency(Math.abs(lb.reste)) }}
+                                                    </span>
+                                                    <span v-else-if="lb.montant_arbitre > 0 && calculatePercent(lb.total_cumule, lb.montant_arbitre) >= 80" class="inline-flex items-center gap-1 px-1.5 py-0.5 bg-orange-100 text-orange-700 text-[10px] font-bold rounded uppercase">
+                                                        ⚡ {{ calculatePercent(lb.total_cumule, lb.montant_arbitre) }}%
+                                                    </span>
+                                                </div>
+                                                <div class="text-xs text-gray-500">{{ lb.service }} • {{ lb.type_budget === 'agglo' ? 'Agglo' : 'Mutualisé' }}</div>
+                                            </div>
+                                        </div>
+                                    </td>
+                                    <td class="px-6 py-4 text-center">
+                                        <span :class="['inline-flex items-center px-2 py-0.5 rounded text-[10px] font-bold uppercase tracking-wider', 
+                                            lb.type_depense === 'investissement' ? 'bg-purple-100 text-purple-700' : 'bg-teal-100 text-teal-700']">
+                                            {{ lb.type_depense }}
+                                        </span>
+                                    </td>
+                                    <td class="px-6 py-4 text-right text-sm font-medium text-gray-900">
+                                        {{ formatCurrency(lb.montant_arbitre) }}
+                                    </td>
+                                    <td class="px-6 py-4 text-right text-sm font-medium text-orange-600">
+                                        {{ formatCurrency(lb.engage) }}
+                                    </td>
+                                    <td class="px-6 py-4 text-right text-sm font-medium text-blue-600">
+                                        {{ formatCurrency(lb.consomme) }}
+                                    </td>
+                                    <td class="px-6 py-4 text-right text-sm font-bold" :class="lb.reste < 0 ? 'text-red-600' : 'text-green-600'">
+                                        {{ formatCurrency(lb.reste) }}
+                                    </td>
+                                    <td class="px-6 py-4">
+                                        <div class="flex items-center justify-end gap-3">
+                                            <span class="text-sm font-black text-gray-900 leading-none">{{ calculatePercent(lb.total_cumule, lb.montant_arbitre) }}%</span>
+                                            <div class="relative w-14 h-8 flex items-center justify-center">
+                                                <svg class="w-full h-full" viewBox="0 0 100 60">
+                                                    <!-- Cadre -->
+                                                    <path d="M 12 55 A 38 38 0 0 1 88 55" fill="#edf2f7" stroke="#2d3748" stroke-width="2" />
+                                                    <!-- Secteurs -->
+                                                    <path d="M 12 55 A 38 38 0 0 1 50 17 L 50 55 Z" fill="#48bb78" opacity="0.6" />
+                                                    <path d="M 50 17 A 38 38 0 0 1 88 55 L 50 55 Z" fill="#f6ad55" opacity="0.6" />
+                                                    <!-- Aiguille -->
+                                                    <g :style="{ transform: `rotate(${(calculatePercent(lb.total_cumule, lb.montant_arbitre) * 1.8) - 90}deg)`, transformOrigin: '50px 55px' }" class="transition-transform duration-1000">
+                                                        <line x1="50" y1="55" x2="50" y2="22" stroke="#e53e3e" stroke-width="4" stroke-linecap="round" />
+                                                        <circle cx="50" cy="55" r="4" fill="#2d3748" />
+                                                    </g>
+                                                </svg>
+                                            </div>
+                                        </div>
+                                    </td>
+                                </tr>
+                                <!-- Détail ventilation par commune et liste commandes -->
+                                <tr v-if="expandedLines.includes(lb.id)" class="bg-gray-50/50">
+                                    <td colspan="7" class="px-12 py-6">
+                                        <div class="space-y-6">
+                                            <!-- Ventilation -->
+                                            <div class="bg-white rounded-lg border border-gray-100 shadow-sm p-4 max-w-4xl">
+                                                <h4 class="text-xs font-bold text-gray-500 uppercase mb-3 px-1">Répartition par commune</h4>
+                                                <div class="grid grid-cols-2 md:grid-cols-4 gap-4">
+                                                    <div v-for="v in lb.ventilation" :key="v.commune" class="flex flex-col border-l-2 border-indigo-200 pl-3">
+                                                        <span class="text-[10px] text-gray-500 truncate" :title="v.commune">{{ v.commune }}</span>
+                                                        <span class="text-sm font-bold text-gray-900">{{ formatCurrency(v.total) }}</span>
+                                                    </div>
+                                                </div>
+                                            </div>
+
+                                            <!-- Liste des commandes -->
+                                            <div class="bg-white rounded-lg border border-gray-100 shadow-sm overflow-hidden">
+                                                <div class="px-4 py-3 bg-gray-50 border-b border-gray-100 flex justify-between items-center">
+                                                    <h4 class="text-xs font-bold text-gray-500 uppercase">Détail des commandes liées</h4>
+                                                    <span class="text-[10px] font-bold text-gray-400 bg-gray-100 px-2 py-0.5 rounded-full">{{ lb.commandes.length }} commande(s)</span>
+                                                </div>
+                                                <table class="min-w-full divide-y divide-gray-100">
+                                                    <thead class="bg-gray-50/50">
+                                                        <tr>
+                                                            <th class="px-4 py-2 text-left text-[10px] font-bold text-gray-400 uppercase">Réf / Objet</th>
+                                                            <th class="px-4 py-2 text-left text-[10px] font-bold text-gray-400 uppercase">Commune</th>
+                                                            <th class="px-4 py-2 text-center text-[10px] font-bold text-gray-400 uppercase">Statut</th>
+                                                            <th class="px-4 py-2 text-right text-[10px] font-bold text-gray-400 uppercase">Montant TTC</th>
+                                                            <th class="px-4 py-2"></th>
+                                                        </tr>
+                                                    </thead>
+                                                    <tbody class="divide-y divide-gray-50">
+                                                        <tr v-for="cmd in lb.commandes" :key="cmd.id" class="hover:bg-gray-50 transition-colors">
+                                                            <td class="px-4 py-3">
+                                                                <div class="text-xs font-bold text-indigo-600">{{ cmd.reference }}</div>
+                                                                <div class="text-[10px] text-gray-500 truncate max-w-[200px]" :title="cmd.nom">{{ cmd.nom }}</div>
+                                                            </td>
+                                                            <td class="px-4 py-3 text-xs text-gray-600 italic">
+                                                                {{ cmd.commune || '—' }}
+                                                            </td>
+                                                            <td class="px-4 py-3 text-center">
+                                                                <span class="text-[9px] font-bold uppercase tracking-tight px-1.5 py-0.5 rounded bg-gray-100 text-gray-600">
+                                                                    {{ cmd.statut.replace('_', ' ') }}
+                                                                </span>
+                                                            </td>
+                                                            <td class="px-4 py-3 text-right text-xs font-bold text-gray-900">
+                                                                {{ formatCurrency(cmd.montant_ttc) }}
+                                                            </td>
+                                                            <td class="px-4 py-3 text-right">
+                                                                <Link :href="route('commandes.show', cmd.id)" class="text-indigo-500 hover:text-indigo-700">
+                                                                    <svg class="h-4 w-4" fill="none" viewBox="0 0 24 24" stroke="currentColor"><path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M10 6H6a2 2 0 00-2 2v10a2 2 0 002 2h10a2 2 0 002-2v-4M14 4h6m0 0v6m0-6L10 14" /></svg>
+                                                                </Link>
+                                                            </td>
+                                                        </tr>
+                                                        <tr v-if="!lb.commandes.length">
+                                                            <td colspan="5" class="px-4 py-8 text-center text-xs text-gray-400 italic">Aucune commande liée.</td>
+                                                        </tr>
+                                                    </tbody>
+                                                </table>
+                                            </div>
+                                        </div>
+                                    </td>
+                                </tr>
+                            </template>
+                            <tr v-if="!filteredLignes.length">
+                                <td colspan="7" class="px-6 py-12 text-center text-gray-500 italic">
+                                    Aucune ligne budgétaire trouvée pour cette année.
+                                </td>
+                            </tr>
+                        </tbody>
+                    </table>
+                </div>
+            </div>
+        </div>
+    </AuthenticatedLayout>
+</template>
diff --git a/resources/js/Pages/Budgets/Index.vue b/resources/js/Pages/Budgets/Index.vue
new file mode 100644
index 0000000..7ca1722
--- /dev/null
+++ b/resources/js/Pages/Budgets/Index.vue
@@ -0,0 +1,350 @@
+<script setup>
+import AuthenticatedLayout from '@/Layouts/AuthenticatedLayout.vue'
+import { Head, Link, useForm, router } from '@inertiajs/vue3'
+import Modal from '@/Components/Modal.vue'
+import InputLabel from '@/Components/InputLabel.vue'
+import PrimaryButton from '@/Components/PrimaryButton.vue'
+import SecondaryButton from '@/Components/SecondaryButton.vue'
+import { ref, computed } from 'vue'
+
+const props = defineProps({
+    budgets: Array,
+    services: Array,
+    communes: Array,
+    filters: Object
+})
+
+const yearFilter = ref(props.filters.annee || new Date().getFullYear())
+
+function filterByYear() {
+    router.get(route('budgets.index'), { annee: yearFilter.value }, { preserveState: true })
+}
+
+const showCreateModal = ref(false)
+const form = useForm({
+    service_id: '',
+    annee: new Date().getFullYear(),
+    type_budget: 'agglo',
+})
+
+function submitBudget() {
+    form.post(route('budgets.store'), {
+        onSuccess: () => {
+            showCreateModal.value = false
+            form.reset()
+        }
+    })
+}
+
+function formatCurrency(value) {
+    if (!value && value !== 0) return '—'
+    return new Intl.NumberFormat('fr-FR', { style: 'currency', currency: 'EUR', maximumFractionDigits: 0 }).format(value)
+}
+
+const STATUS_LABELS = {
+    preparation:          'En préparation',
+    arbitrage_dsi:        'Arbitrage DSI',
+    arbitrage_direction:  'Arbitrage Direction',
+    valide:               'Validé',
+    cloture:              'Clôturé',
+}
+
+const STATUS_CLASSES = {
+    preparation:          'bg-gray-100 text-gray-700',
+    arbitrage_dsi:        'bg-yellow-100 text-yellow-800',
+    arbitrage_direction:  'bg-orange-100 text-orange-800',
+    valide:               'bg-green-100 text-green-800',
+    cloture:              'bg-blue-100 text-blue-800',
+}
+
+// Filtres locaux
+const filterService  = ref('')
+const filterType     = ref('')
+const filterStatut   = ref('')
+const sortKey        = ref('service')
+const sortDir        = ref('asc')
+
+function toggleSort(key) {
+    if (sortKey.value === key) {
+        sortDir.value = sortDir.value === 'asc' ? 'desc' : 'asc'
+    } else {
+        sortKey.value = key
+        sortDir.value = 'asc'
+    }
+}
+
+const filtered = computed(() => {
+    let list = props.budgets ?? []
+
+    if (filterService.value)
+        list = list.filter(b => b.service === filterService.value)
+    if (filterType.value)
+        list = list.filter(b => b.type_budget === filterType.value)
+    if (filterStatut.value)
+        list = list.filter(b => b.statut === filterStatut.value)
+
+    const dir = sortDir.value === 'asc' ? 1 : -1
+    list = [...list].sort((a, b) => {
+        let va, vb
+        if (sortKey.value === 'service')       { va = a.service; vb = b.service }
+        else if (sortKey.value === 'type')     { va = a.type_budget; vb = b.type_budget }
+        else if (sortKey.value === 'statut')   { va = a.statut; vb = b.statut }
+        else if (sortKey.value === 'invest')   { va = a.total_invest_arbitre ?? 0; vb = b.total_invest_arbitre ?? 0 }
+        else if (sortKey.value === 'fonct')    { va = a.total_fonct_arbitre ?? 0; vb = b.total_fonct_arbitre ?? 0 }
+        else if (sortKey.value === 'total')    {
+            va = (a.total_invest_arbitre ?? 0) + (a.total_fonct_arbitre ?? 0)
+            vb = (b.total_invest_arbitre ?? 0) + (b.total_fonct_arbitre ?? 0)
+        }
+        if (typeof va === 'string') return va.localeCompare(vb) * dir
+        return (va - vb) * dir
+    })
+
+    return list
+})
+
+const uniqueServices = computed(() => [...new Set((props.budgets ?? []).map(b => b.service))].sort())
+
+const totalInvest = computed(() => filtered.value.reduce((s, b) => s + (b.total_invest_arbitre ?? 0), 0))
+const totalFonct  = computed(() => filtered.value.reduce((s, b) => s + (b.total_fonct_arbitre ?? 0), 0))
+const totalGlobal = computed(() => totalInvest.value + totalFonct.value)
+
+function sortIcon(key) {
+    if (sortKey.value !== key) return '↕'
+    return sortDir.value === 'asc' ? '↑' : '↓'
+}
+</script>
+
+<template>
+    <Head title="Suivi Budgétaire" />
+    <AuthenticatedLayout>
+        <template #header>
+            <div class="flex justify-between items-center w-full">
+                <h1 class="text-xl font-bold text-gray-900 flex items-center gap-2">
+                    <svg class="h-5 w-5 text-indigo-500" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                        <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M12 8c-1.657 0-3 .895-3 2s1.343 2 3 2 3 .895 3 2-1.343 2-3 2m0-8c1.11 0 2.08.402 2.599 1M12 8V7m0 1v8m0 0v1m0-1c-1.11 0-2.08-.402-2.599-1M21 12a9 9 0 11-18 0 9 9 0 0118 0z" />
+                    </svg>
+                    Suivi Budgétaire & Arbitrages
+                </h1>
+                <div class="flex gap-3 items-center">
+                    <div class="flex items-center gap-2">
+                        <label class="text-sm font-medium text-gray-600">Année</label>
+                        <select v-model="yearFilter" @change="filterByYear"
+                            class="rounded-md border-gray-300 shadow-sm text-sm py-1.5 focus:border-indigo-500 focus:ring-indigo-500">
+                            <option v-for="y in [2024, 2025, 2026, 2027]" :key="y" :value="y">{{ y }}</option>
+                        </select>
+                    </div>
+                    <button
+                        v-if="$page.props.auth.user.roles.some(r => ['admin', 'directeur'].includes(r.name))"
+                        @click="showCreateModal = true"
+                        class="rounded-lg bg-indigo-600 px-4 py-2 text-sm font-semibold text-white shadow-sm hover:bg-indigo-500 transition-colors">
+                        + Ouvrir une enveloppe
+                    </button>
+                </div>
+            </div>
+        </template>
+
+        <div class="space-y-4">
+
+            <!-- Barre de filtres -->
+            <div class="flex flex-wrap gap-3 items-center bg-white rounded-xl border border-gray-100 shadow-sm px-4 py-3">
+                <span class="text-xs font-semibold uppercase tracking-wide text-gray-400 mr-1">Filtrer</span>
+
+                <select v-model="filterService"
+                    class="rounded-lg border border-gray-200 px-3 py-1.5 text-sm focus:border-indigo-500 focus:outline-none">
+                    <option value="">Tous les services</option>
+                    <option v-for="s in uniqueServices" :key="s" :value="s">{{ s }}</option>
+                </select>
+
+                <select v-model="filterType"
+                    class="rounded-lg border border-gray-200 px-3 py-1.5 text-sm focus:border-indigo-500 focus:outline-none">
+                    <option value="">Toutes les enveloppes</option>
+                    <option value="agglo">Agglo</option>
+                    <option value="mutualise">Mutualisé</option>
+                </select>
+
+                <select v-model="filterStatut"
+                    class="rounded-lg border border-gray-200 px-3 py-1.5 text-sm focus:border-indigo-500 focus:outline-none">
+                    <option value="">Tous les statuts</option>
+                    <option v-for="(label, key) in STATUS_LABELS" :key="key" :value="key">{{ label }}</option>
+                </select>
+
+                <button v-if="filterService || filterType || filterStatut"
+                    @click="filterService = ''; filterType = ''; filterStatut = ''"
+                    class="text-xs text-gray-400 hover:text-gray-700 underline">
+                    Réinitialiser
+                </button>
+
+                <span class="ml-auto text-xs text-gray-400">{{ filtered.length }} enveloppe{{ filtered.length > 1 ? 's' : '' }}</span>
+            </div>
+
+            <!-- Tableau -->
+            <div class="bg-white rounded-xl border border-gray-100 shadow-sm overflow-hidden">
+                <table class="min-w-full divide-y divide-gray-100 text-sm">
+                    <thead class="bg-gray-50">
+                        <tr>
+                            <th class="px-4 py-3 text-left">
+                                <button @click="toggleSort('service')" class="flex items-center gap-1 font-semibold text-xs uppercase tracking-wide text-gray-500 hover:text-gray-900">
+                                    Service <span class="text-gray-300">{{ sortIcon('service') }}</span>
+                                </button>
+                            </th>
+                            <th class="px-4 py-3 text-left">
+                                <button @click="toggleSort('type')" class="flex items-center gap-1 font-semibold text-xs uppercase tracking-wide text-gray-500 hover:text-gray-900">
+                                    Enveloppe <span class="text-gray-300">{{ sortIcon('type') }}</span>
+                                </button>
+                            </th>
+                            <th class="px-4 py-3 text-left">
+                                <button @click="toggleSort('statut')" class="flex items-center gap-1 font-semibold text-xs uppercase tracking-wide text-gray-500 hover:text-gray-900">
+                                    Statut <span class="text-gray-300">{{ sortIcon('statut') }}</span>
+                                </button>
+                            </th>
+                            <th class="px-4 py-3 text-right">
+                                <button @click="toggleSort('invest')" class="flex items-center gap-1 font-semibold text-xs uppercase tracking-wide text-gray-500 hover:text-gray-900 ml-auto">
+                                    Investissement (arbitré) <span class="text-gray-300">{{ sortIcon('invest') }}</span>
+                                </button>
+                            </th>
+                            <th class="px-4 py-3 text-right">
+                                <button @click="toggleSort('fonct')" class="flex items-center gap-1 font-semibold text-xs uppercase tracking-wide text-gray-500 hover:text-gray-900 ml-auto">
+                                    Fonctionnement (arbitré) <span class="text-gray-300">{{ sortIcon('fonct') }}</span>
+                                </button>
+                            </th>
+                            <th class="px-4 py-3 text-right">
+                                <button @click="toggleSort('total')" class="flex items-center gap-1 font-semibold text-xs uppercase tracking-wide text-gray-500 hover:text-gray-900 ml-auto">
+                                    Total <span class="text-gray-300">{{ sortIcon('total') }}</span>
+                                </button>
+                            </th>
+                            <th class="px-4 py-3 w-10"></th>
+                        </tr>
+                    </thead>
+                    <tbody class="divide-y divide-gray-50">
+                        <tr v-for="budget in filtered" :key="budget.id"
+                            class="hover:bg-indigo-50/30 transition-colors group">
+
+                            <td class="px-4 py-3 font-medium text-gray-900">
+                                {{ budget.service }}
+                            </td>
+
+                            <td class="px-4 py-3">
+                                <span :class="[
+                                    'inline-flex items-center px-2 py-0.5 rounded text-xs font-medium',
+                                    budget.type_budget === 'agglo'
+                                        ? 'bg-blue-50 text-blue-700 border border-blue-100'
+                                        : 'bg-purple-50 text-purple-700 border border-purple-100'
+                                ]">
+                                    {{ budget.type_budget === 'agglo' ? 'Agglo' : 'Mutualisé' }}
+                                    <span v-if="budget.commune" class="ml-1 text-gray-400">· {{ budget.commune }}</span>
+                                </span>
+                            </td>
+
+                            <td class="px-4 py-3">
+                                <span :class="['inline-flex items-center px-2 py-0.5 rounded-full text-xs font-medium', STATUS_CLASSES[budget.statut]]">
+                                    {{ STATUS_LABELS[budget.statut] ?? budget.statut }}
+                                </span>
+                            </td>
+
+                            <td class="px-4 py-3 text-right tabular-nums">
+                                <span v-if="budget.total_invest_propose > 0" class="text-gray-900 font-medium">
+                                    {{ formatCurrency(budget.total_invest_arbitre) }}
+                                </span>
+                                <span v-else class="text-gray-300">—</span>
+                                <div v-if="budget.total_invest_propose > 0 && budget.total_invest_propose !== budget.total_invest_arbitre"
+                                    class="text-xs text-gray-400">
+                                    proposé : {{ formatCurrency(budget.total_invest_propose) }}
+                                </div>
+                            </td>
+
+                            <td class="px-4 py-3 text-right tabular-nums">
+                                <span v-if="budget.total_fonct_propose > 0" class="text-gray-900 font-medium">
+                                    {{ formatCurrency(budget.total_fonct_arbitre) }}
+                                </span>
+                                <span v-else class="text-gray-300">—</span>
+                                <div v-if="budget.total_fonct_propose > 0 && budget.total_fonct_propose !== budget.total_fonct_arbitre"
+                                    class="text-xs text-gray-400">
+                                    proposé : {{ formatCurrency(budget.total_fonct_propose) }}
+                                </div>
+                            </td>
+
+                            <td class="px-4 py-3 text-right tabular-nums font-semibold text-indigo-700">
+                                {{ formatCurrency((budget.total_invest_arbitre ?? 0) + (budget.total_fonct_arbitre ?? 0)) }}
+                            </td>
+
+                            <td class="px-4 py-3 text-right">
+                                <Link :href="route('budgets.show', budget.id)"
+                                    class="inline-flex items-center gap-1 text-xs font-medium text-indigo-600 hover:text-indigo-800 opacity-0 group-hover:opacity-100 transition-opacity bg-indigo-50 hover:bg-indigo-100 px-2.5 py-1 rounded-md">
+                                    Détails
+                                    <svg class="h-3.5 w-3.5" fill="none" viewBox="0 0 24 24" stroke="currentColor">
+                                        <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M9 5l7 7-7 7" />
+                                    </svg>
+                                </Link>
+                            </td>
+                        </tr>
+
+                        <tr v-if="filtered.length === 0">
+                            <td colspan="7" class="px-4 py-12 text-center text-sm text-gray-400">
+                                Aucun budget ne correspond aux filtres sélectionnés.
+                            </td>
+                        </tr>
+                    </tbody>
+
+                    <!-- Ligne totaux -->
+                    <tfoot v-if="filtered.length > 1" class="border-t-2 border-gray-200 bg-gray-50">
+                        <tr>
+                            <td colspan="3" class="px-4 py-3 text-xs font-semibold text-gray-500 uppercase tracking-wide">
+                                Total ({{ filtered.length }} enveloppes)
+                            </td>
+                            <td class="px-4 py-3 text-right tabular-nums font-semibold text-gray-800">
+                                {{ formatCurrency(totalInvest) }}
+                            </td>
+                            <td class="px-4 py-3 text-right tabular-nums font-semibold text-gray-800">
+                                {{ formatCurrency(totalFonct) }}
+                            </td>
+                            <td class="px-4 py-3 text-right tabular-nums font-bold text-indigo-700">
+                                {{ formatCurrency(totalGlobal) }}
+                            </td>
+                            <td></td>
+                        </tr>
+                    </tfoot>
+                </table>
+            </div>
+        </div>
+
+        <!-- Modal Création d'enveloppe -->
+        <Modal :show="showCreateModal" @close="showCreateModal = false">
+            <div class="p-6">
+                <h2 class="text-lg font-bold text-gray-900 mb-6">Ouvrir une enveloppe budgétaire</h2>
+                <form @submit.prevent="submitBudget" class="space-y-4">
+                    <div>
+                        <InputLabel value="Service" />
+                        <select v-model="form.service_id"
+                            class="mt-1 block w-full rounded-md border-gray-300 shadow-sm focus:border-indigo-500 focus:ring-indigo-500 sm:text-sm"
+                            required>
+                            <option value="">Sélectionner un service</option>
+                            <option v-for="s in services" :key="s.id" :value="s.id">{{ s.nom }}</option>
+                        </select>
+                        <p v-if="form.errors.service_id" class="mt-1 text-xs text-red-600">{{ form.errors.service_id }}</p>
+                    </div>
+                    <div>
+                        <InputLabel value="Année visée" />
+                        <input v-model.number="form.annee" type="number" min="2020" max="2035"
+                            class="mt-1 block w-full rounded-md border-gray-300 shadow-sm focus:border-indigo-500 focus:ring-indigo-500 sm:text-sm"
+                            required />
+                    </div>
+                    <div>
+                        <InputLabel value="Type de budget" />
+                        <select v-model="form.type_budget"
+                            class="mt-1 block w-full rounded-md border-gray-300 shadow-sm focus:border-indigo-500 focus:ring-indigo-500 sm:text-sm"
+                            required>
+                            <option value="agglo">Budget Agglomération (Interne)</option>
+                            <option value="mutualise">Budget Mutualisation (Communes)</option>
+                        </select>
+                        <p v-if="form.errors.type_budget" class="mt-1 text-xs text-red-600">{{ form.errors.type_budget }}</p>
+                    </div>
+
+                    <div class="mt-6 flex justify-end gap-3">
+                        <SecondaryButton @click="showCreateModal = false">Annuler</SecondaryButton>
+                        <PrimaryButton :class="{ 'opacity-25': form.processing }" :disabled="form.processing">Créer</PrimaryButton>
+                    </div>
+                </form>
+            </div>
+        </Modal>
+    </AuthenticatedLayout>
+</template>
diff --git a/resources/js/Pages/Budgets/Show.vue b/resources/js/Pages/Budgets/Show.vue
new file mode 100644
index 0000000..a73a9b2
--- /dev/null
+++ b/resources/js/Pages/Budgets/Show.vue
@@ -0,0 +1,416 @@
+<script setup>
+import AuthenticatedLayout from '@/Layouts/AuthenticatedLayout.vue'
+import { Head, Link, useForm, router } from '@inertiajs/vue3'
+import Modal from '@/Components/Modal.vue'
+import TextInput from '@/Components/TextInput.vue'
+import InputLabel from '@/Components/InputLabel.vue'
+import PrimaryButton from '@/Components/PrimaryButton.vue'
+import SecondaryButton from '@/Components/SecondaryButton.vue'
+import { ref, computed } from 'vue'
+
+const props = defineProps({
+    budget: Object,
+    lignes: Array,
+    totals: Object,
+    communes: Array
+})
+
+function formatCurrency(value) {
+    return new Intl.NumberFormat('fr-FR', { style: 'currency', currency: 'EUR' }).format(value)
+}
+
+const investissements = computed(() => props.lignes.filter(l => l.type_depense === 'investissement'))
+const fonctionnements = computed(() => props.lignes.filter(l => l.type_depense === 'fonctionnement'))
+
+const showAddLigneModal = ref(false)
+const ligneForm = useForm({
+    id: null,
+    budget_id: props.budget.id,
+    commune_id: '',
+    type_depense: 'investissement',
+    nom: '',
+    description: '',
+    montant_propose: 0
+})
+
+const isLocked = computed(() => ['arbitrage_direction', 'valide', 'cloture'].includes(props.budget.statut))
+
+function submitLigne() {
+    if (ligneForm.id) {
+        ligneForm.put(route('lignes-budget.update', ligneForm.id), {
+            onSuccess: () => {
+                showAddLigneModal.value = false
+                ligneForm.reset()
+            }
+        })
+    } else {
+        ligneForm.post(route('lignes-budget.store'), {
+            onSuccess: () => {
+                showAddLigneModal.value = false
+                ligneForm.reset('nom', 'description', 'montant_propose')
+            }
+        })
+    }
+}
+
+function openEditLigne(ligne) {
+    ligneForm.id = ligne.id
+    ligneForm.budget_id = props.budget.id
+    ligneForm.commune_id = ligne.commune_id || ''
+    ligneForm.type_depense = ligne.type_depense
+    ligneForm.nom = ligne.nom
+    ligneForm.description = ligne.description
+    ligneForm.montant_propose = ligne.montant_propose
+    showAddLigneModal.value = true
+}
+
+function openAddLigne() {
+    ligneForm.reset()
+    ligneForm.id = null
+    ligneForm.budget_id = props.budget.id
+    showAddLigneModal.value = true
+}
+
+// Historique
+const showHistoriqueModal = ref(false)
+const selectedLigneHistorique = ref(null)
+
+function openHistorique(ligne) {
+    selectedLigneHistorique.value = ligne
+    showHistoriqueModal.value = true
+}
+
+const statusLabelMap = {
+    'brouillon': 'Brouillon', 'propose': 'Proposé', 'accepte_dsi': 'Accepté DSI',
+    'accepte_direction': 'Accepté Direction', 'valide_definitif': 'Validé Définitif',
+    'refuse': 'Refusé', 'reporte': 'Reporté',
+}
+function labelStatut(s) { return statusLabelMap[s] ?? s }
+
+// Arbitrage
+const showArbitrageModal = ref(false)
+const selectedLigne = ref(null)
+const arbitrageForm = useForm({
+    statut_arbitrage: '',
+    montant_arbitre: '',
+    commentaire: '',
+})
+
+function openArbitrage(ligne) {
+    selectedLigne.value = ligne
+    arbitrageForm.statut_arbitrage = ligne.statut_arbitrage
+    arbitrageForm.montant_arbitre = ligne.montant_arbitre || ligne.montant_propose
+    showArbitrageModal.value = true
+}
+
+function submitArbitrage() {
+    arbitrageForm.patch(route('lignes-budget.arbitrer', selectedLigne.value.id), {
+        onSuccess: () => showArbitrageModal.value = false
+    })
+}
+
+const statusOptions = [
+    { value: 'propose', label: 'Proposé' },
+    { value: 'accepte_dsi', label: 'Accepté (Pré-arbitrage DSI)' },
+    { value: 'accepte_direction', label: 'Accepté (Pré-arbitrage Direction)' },
+    { value: 'valide_definitif', label: 'Validé Définitif' },
+    { value: 'refuse', label: 'Refusé' },
+    { value: 'reporte', label: 'Reporté à A+1' }
+]
+
+const statusBadgeConfig = {
+    'brouillon':          { class: 'bg-gray-100 text-gray-800',                          label: 'Brouillon' },
+    'propose':            { class: 'bg-blue-100 text-blue-800',                           label: 'Proposé' },
+    'accepte_dsi':        { class: 'bg-indigo-100 text-indigo-800 border border-indigo-200', label: 'Accepté (Pré-arbitrage DSI)' },
+    'accepte_direction':  { class: 'bg-purple-100 text-purple-800 border border-purple-200', label: 'Accepté (Pré-arbitrage Direction)' },
+    'valide_definitif':   { class: 'bg-green-100 text-green-800',                         label: 'Validé Définitif' },
+    'refuse':             { class: 'bg-red-100 text-red-800',                             label: 'Refusé' },
+    'reporte':            { class: 'bg-orange-100 text-orange-800',                       label: 'Reporté à A+1' },
+}
+
+function getStatusClass(status) {
+    return statusBadgeConfig[status]?.class ?? statusBadgeConfig['brouillon'].class
+}
+
+function getStatusLabel(status) {
+    return statusBadgeConfig[status]?.label ?? status
+}
+
+function updateBudgetStatus(newStatus) {
+    router.put(route('budgets.update', props.budget.id), { statut: newStatus })
+}
+</script>
+
+<template>
+    <Head :title="`Budget ${budget.annee} - ${budget.service.nom}`" />
+    <AuthenticatedLayout>
+        <template #header>
+            <div class="flex items-center gap-3">
+                <Link :href="route('budgets.index')" class="text-gray-400 hover:text-gray-600">
+                    <svg class="h-5 w-5" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M15 19l-7-7 7-7" /></svg>
+                </Link>
+                <div>
+                    <h1 class="text-xl font-bold text-gray-900">
+                        {{ budget.service.nom }} • Budget {{ budget.annee }}
+                    </h1>
+                    <p class="text-sm text-gray-500 flex items-center gap-2 mt-1">
+                        <span class="uppercase tracking-wider font-semibold text-xs text-indigo-600">{{ budget.type_budget === 'agglo' ? 'Agglo' : 'Mutualisé' }}</span>
+                        • Statut : 
+                        <select v-if="$page.props.auth.user.roles.some(r => ['admin', 'directeur'].includes(r.name))" 
+                                :value="budget.statut" @change="updateBudgetStatus($event.target.value)" 
+                                class="text-xs rounded border-gray-300 py-0 pl-2 pr-6 h-6">
+                            <option value="preparation">En préparation</option>
+                            <option value="arbitrage_dsi">Arbitrage DSI</option>
+                            <option value="arbitrage_direction">Arbitrage Direction</option>
+                            <option value="valide">Validé</option>
+                            <option value="cloture">Clôturé</option>
+                        </select>
+                        <span v-else class="font-medium text-gray-700 capitalize">{{ budget.statut.replace('_', ' ') }}</span>
+                    </p>
+                </div>
+            </div>
+            <div class="ml-auto flex gap-3">
+                <button v-if="!isLocked" @click="openAddLigne" class="rounded-lg bg-indigo-600 px-4 py-2 text-sm font-semibold text-white hover:bg-indigo-500">
+                    + Ajouter une demande
+                </button>
+            </div>
+        </template>
+
+        <div class="space-y-8 pb-12">
+            <!-- Tableaux -->
+            <div class="grid xl:grid-cols-2 gap-8">
+                <!-- Investissement -->
+                <div>
+                    <div class="flex justify-between items-end mb-4">
+                        <h2 class="text-lg font-bold text-gray-900 border-b-2 border-indigo-500 pb-1 inline-block">Investissement</h2>
+                        <div class="text-right">
+                            <p class="text-sm text-gray-500 font-medium">Proposé : {{ formatCurrency(totals.invest_propose) }}</p>
+                            <p class="text-base text-indigo-700 font-bold">Arbitré : {{ formatCurrency(totals.invest_arbitre) }}</p>
+                        </div>
+                    </div>
+                    
+                    <div class="bg-white rounded-xl shadow-sm border border-gray-200 overflow-hidden">
+                        <table class="min-w-full divide-y divide-gray-200">
+                            <thead class="bg-gray-50">
+                                <tr>
+                                    <th class="px-4 py-3 text-left text-xs font-semibold text-gray-500 uppercase">Projet / Achat</th>
+                                    <th class="px-4 py-3 text-right text-xs font-semibold text-gray-500 uppercase">Proposé</th>
+                                    <th class="px-4 py-3 text-right text-xs font-semibold text-indigo-600 uppercase">Arbitré</th>
+                                    <th class="px-4 py-3 text-left text-xs font-semibold text-gray-500 uppercase">Statut</th>
+                                    <th class="px-4 py-3"></th>
+                                </tr>
+                            </thead>
+                            <tbody class="divide-y divide-gray-200">
+                                <tr v-for="ligne in investissements" :key="ligne.id" class="hover:bg-gray-50 group">
+                                    <td class="px-4 py-4 text-sm text-gray-900">
+                                        <p class="font-medium">{{ ligne.nom }}</p>
+                                        <div class="flex items-center gap-2 mt-0.5">
+                                            <span v-if="ligne.commune_id" class="text-[10px] bg-blue-50 text-blue-600 px-1.5 py-0.5 rounded border border-blue-100 font-bold uppercase">
+                                                {{ communes.find(c => c.id === ligne.commune_id)?.nom }}
+                                            </span>
+                                            <p class="text-xs text-gray-500 truncate max-w-[150px]" :title="ligne.description">{{ ligne.description }}</p>
+                                        </div>
+                                    </td>
+                                    <td class="px-4 py-4 text-sm text-right text-gray-500 whitespace-nowrap">{{ formatCurrency(ligne.montant_propose) }}</td>
+                                    <td class="px-4 py-4 text-sm text-right font-bold text-gray-900 whitespace-nowrap">
+                                        {{ ligne.montant_arbitre ? formatCurrency(ligne.montant_arbitre) : '-' }}
+                                    </td>
+                                    <td class="px-4 py-4 text-sm">
+                                        <span class="px-2 py-1 text-xs rounded-md font-medium" :class="getStatusClass(ligne.statut_arbitrage)">
+                                            {{ getStatusLabel(ligne.statut_arbitrage) }}
+                                        </span>
+                                    </td>
+                                    <td class="px-4 py-4 text-right whitespace-nowrap">
+                                        <div class="flex items-center justify-end gap-2">
+                                            <button v-if="ligne.historique?.length" @click="openHistorique(ligne)" class="text-gray-400 hover:text-gray-700 text-xs font-medium" :title="`${ligne.historique.length} arbitrage(s)`">
+                                                📋 {{ ligne.historique.length }}
+                                            </button>
+                                            <button v-if="!isLocked" @click="openEditLigne(ligne)" class="text-gray-600 hover:text-gray-900 text-xs font-medium">Éditer</button>
+                                            <button v-if="$page.props.auth.user.roles.some(r => ['admin', 'directeur', 'raf'].includes(r.name))" @click="openArbitrage(ligne)" class="text-indigo-600 hover:text-indigo-900 text-xs font-medium">Arbitrer</button>
+                                        </div>
+                                    </td>
+                                </tr>
+                                <tr v-if="investissements.length === 0">
+                                    <td colspan="5" class="px-4 py-8 text-center text-sm text-gray-500">Aucun projet d'investissement.</td>
+                                </tr>
+                            </tbody>
+                        </table>
+                    </div>
+                </div>
+
+                <!-- Fonctionnement -->
+                <div>
+                     <div class="flex justify-between items-end mb-4">
+                        <h2 class="text-lg font-bold text-gray-900 border-b-2 border-emerald-500 pb-1 inline-block">Fonctionnement</h2>
+                        <div class="text-right">
+                            <p class="text-sm text-gray-500 font-medium">Proposé : {{ formatCurrency(totals.fonct_propose) }}</p>
+                            <p class="text-base text-emerald-700 font-bold">Arbitré : {{ formatCurrency(totals.fonct_arbitre) }}</p>
+                        </div>
+                    </div>
+                    
+                    <div class="bg-white rounded-xl shadow-sm border border-gray-200 overflow-hidden">
+                        <table class="min-w-full divide-y divide-gray-200">
+                            <thead class="bg-gray-50">
+                                <tr>
+                                    <th class="px-4 py-3 text-left text-xs font-semibold text-gray-500 uppercase">Achat / Suivi</th>
+                                    <th class="px-4 py-3 text-right text-xs font-semibold text-gray-500 uppercase">Proposé</th>
+                                    <th class="px-4 py-3 text-right text-xs font-semibold text-emerald-600 uppercase">Arbitré</th>
+                                    <th class="px-4 py-3 text-left text-xs font-semibold text-gray-500 uppercase">Statut</th>
+                                    <th class="px-4 py-3"></th>
+                                </tr>
+                            </thead>
+                            <tbody class="divide-y divide-gray-200">
+                                <tr v-for="ligne in fonctionnements" :key="ligne.id" class="hover:bg-gray-50 group">
+                                    <td class="px-4 py-4 text-sm text-gray-900">
+                                        <p class="font-medium">{{ ligne.nom }}</p>
+                                        <div class="flex items-center gap-3 mt-0.5">
+                                            <span v-if="ligne.commune_id" class="text-[10px] bg-blue-50 text-blue-600 px-1.5 py-0.5 rounded border border-blue-100 font-bold uppercase whitespace-nowrap">
+                                                {{ communes.find(c => c.id === ligne.commune_id)?.nom }}
+                                            </span>
+                                            <p class="text-xs text-gray-500 truncate max-w-[150px]" :title="ligne.description">{{ ligne.description }}</p>
+                                        </div>
+                                    </td>
+                                    <td class="px-4 py-4 text-sm text-right text-gray-500 whitespace-nowrap">{{ formatCurrency(ligne.montant_propose) }}</td>
+                                    <td class="px-4 py-4 text-sm text-right font-bold text-gray-900 whitespace-nowrap">
+                                        {{ ligne.montant_arbitre ? formatCurrency(ligne.montant_arbitre) : '-' }}
+                                    </td>
+                                    <td class="px-4 py-4 text-sm">
+                                        <span class="px-2 py-1 text-xs rounded-md font-medium" :class="getStatusClass(ligne.statut_arbitrage)">
+                                            {{ getStatusLabel(ligne.statut_arbitrage) }}
+                                        </span>
+                                    </td>
+                                    <td class="px-4 py-4 text-right whitespace-nowrap">
+                                        <div class="flex items-center justify-end gap-2">
+                                            <button v-if="ligne.historique?.length" @click="openHistorique(ligne)" class="text-gray-400 hover:text-gray-700 text-xs font-medium" :title="`${ligne.historique.length} arbitrage(s)`">
+                                                📋 {{ ligne.historique.length }}
+                                            </button>
+                                            <button v-if="!isLocked" @click="openEditLigne(ligne)" class="text-gray-600 hover:text-gray-900 text-xs font-medium">Éditer</button>
+                                            <button v-if="$page.props.auth.user.roles.some(r => ['admin', 'directeur', 'raf'].includes(r.name))" @click="openArbitrage(ligne)" class="text-indigo-600 hover:text-indigo-900 text-xs font-medium">Arbitrer</button>
+                                        </div>
+                                    </td>
+                                </tr>
+                                <tr v-if="fonctionnements.length === 0">
+                                    <td colspan="5" class="px-4 py-8 text-center text-sm text-gray-500">Aucun achat de fonctionnement.</td>
+                                </tr>
+                            </tbody>
+                        </table>
+                    </div>
+                </div>
+            </div>
+        </div>
+
+        <!-- Modal Ajout Ligne -->
+        <Modal :show="showAddLigneModal" @close="showAddLigneModal = false">
+            <div class="p-6">
+                <h2 class="text-lg font-bold text-gray-900 mb-6">{{ ligneForm.id ? 'Modifier la demande' : 'Ajouter une demande budgétaire' }}</h2>
+                <form @submit.prevent="submitLigne" class="space-y-4">
+                    <div>
+                        <InputLabel value="Type de dépense" />
+                        <select v-model="ligneForm.type_depense" class="mt-1 block w-full rounded-md border-gray-300 shadow-sm focus:border-indigo-500 focus:ring-indigo-500 sm:text-sm" required>
+                            <option value="investissement">Investissement (Projets, Nouveaux matériels...)</option>
+                            <option value="fonctionnement">Fonctionnement (Licences, Maintenance...)</option>
+                        </select>
+                    </div>
+                    <div v-if="budget.type_budget === 'mutualise'">
+                        <InputLabel value="Commune bénéficiaire" />
+                        <select v-model="ligneForm.commune_id" class="mt-1 block w-full rounded-md border-gray-300 shadow-sm focus:border-indigo-500 focus:ring-indigo-500 sm:text-sm" required>
+                            <option value="">Sélectionner une ville</option>
+                            <option v-for="c in communes" :key="c.id" :value="c.id">{{ c.nom }}</option>
+                        </select>
+                    </div>
+                    <div>
+                        <InputLabel value="Nom de l'achat ou du projet" />
+                        <TextInput v-model="ligneForm.nom" class="mt-1 block w-full" required />
+                    </div>
+                    <div>
+                        <InputLabel value="Description (optionnel)" />
+                        <textarea v-model="ligneForm.description" rows="3" class="mt-1 block w-full rounded-md border-gray-300 shadow-sm focus:border-indigo-500 focus:ring-indigo-500 sm:text-sm"></textarea>
+                    </div>
+                    <div>
+                        <InputLabel value="Montant estimé / proposé (€)" />
+                        <input v-model.number="ligneForm.montant_propose" type="number" step="0.01" min="0"
+                            class="mt-1 block w-full rounded-md border-gray-300 shadow-sm focus:border-indigo-500 focus:ring-indigo-500 sm:text-sm"
+                            required />
+                    </div>
+                    
+                    <div class="mt-6 flex justify-end gap-3">
+                        <SecondaryButton @click="showAddLigneModal = false">Annuler</SecondaryButton>
+                        <PrimaryButton :class="{ 'opacity-25': ligneForm.processing }" :disabled="ligneForm.processing">
+                            {{ ligneForm.id ? 'Mettre à jour' : 'Ajouter' }}
+                        </PrimaryButton>
+                    </div>
+                </form>
+            </div>
+        </Modal>
+
+        <!-- Modal Arbitrage -->
+        <Modal :show="showArbitrageModal" @close="showArbitrageModal = false" max-width="md">
+            <div class="p-6" v-if="selectedLigne">
+                <h2 class="text-lg font-bold text-gray-900 mb-2">Arbitrer la ligne</h2>
+                <p class="text-sm font-medium mb-1">{{ selectedLigne.nom }}</p>
+                <div class="bg-gray-50 p-3 rounded-lg mb-6 border border-gray-200">
+                    <p class="text-xs text-gray-500">Montant initialement proposé :</p>
+                    <p class="text-lg font-bold text-gray-900">{{ formatCurrency(selectedLigne.montant_propose) }}</p>
+                </div>
+
+                <form @submit.prevent="submitArbitrage" class="space-y-4">
+                    <div>
+                        <InputLabel value="Décision / Statut" />
+                        <select v-model="arbitrageForm.statut_arbitrage" class="mt-1 block w-full rounded-md border-gray-300 shadow-sm focus:border-indigo-500 focus:ring-indigo-500 sm:text-sm" required>
+                            <option v-for="opt in statusOptions" :key="opt.value" :value="opt.value">{{ opt.label }}</option>
+                        </select>
+                    </div>
+                    <div>
+                        <InputLabel value="Montant accordé (arbitré) en €" />
+                        <input v-model.number="arbitrageForm.montant_arbitre" type="number" step="0.01" min="0"
+                            class="mt-1 block w-full rounded-md border-gray-300 shadow-sm focus:border-indigo-500 focus:ring-indigo-500 text-lg font-bold text-indigo-700" />
+                        <p class="text-xs text-gray-500 mt-1">Le montant ne peut pas dépasser le montant proposé.</p>
+                    </div>
+                    <div>
+                        <InputLabel value="Commentaire (optionnel)" />
+                        <textarea v-model="arbitrageForm.commentaire" rows="2" placeholder="Motif de la décision..." class="mt-1 block w-full rounded-md border-gray-300 shadow-sm focus:border-indigo-500 focus:ring-indigo-500 sm:text-sm"></textarea>
+                    </div>
+
+                    <div class="mt-6 flex justify-end gap-3">
+                        <SecondaryButton @click="showArbitrageModal = false">Annuler</SecondaryButton>
+                        <PrimaryButton :class="{ 'opacity-25': arbitrageForm.processing }" :disabled="arbitrageForm.processing">Enregistrer l'arbitrage</PrimaryButton>
+                    </div>
+                </form>
+            </div>
+        </Modal>
+        <!-- Modal Historique Arbitrages -->
+        <Modal :show="showHistoriqueModal" @close="showHistoriqueModal = false" max-width="lg">
+            <div class="p-6" v-if="selectedLigneHistorique">
+                <h2 class="text-lg font-bold text-gray-900 mb-1">Historique des arbitrages</h2>
+                <p class="text-sm text-gray-500 mb-5">{{ selectedLigneHistorique.nom }}</p>
+
+                <div v-if="selectedLigneHistorique.historique?.length" class="space-y-3">
+                    <div v-for="h in selectedLigneHistorique.historique" :key="h.id"
+                         class="bg-gray-50 border border-gray-200 rounded-lg p-4 text-sm">
+                        <div class="flex items-center justify-between mb-2">
+                            <div class="flex items-center gap-2">
+                                <span class="font-medium text-gray-900">{{ h.user }}</span>
+                                <span class="text-gray-400">·</span>
+                                <span class="text-gray-500 text-xs">{{ h.created_at }}</span>
+                            </div>
+                            <div class="flex items-center gap-1 text-xs">
+                                <span class="text-gray-500">{{ labelStatut(h.ancien_statut) }}</span>
+                                <span class="text-gray-400">→</span>
+                                <span class="font-semibold text-indigo-700">{{ labelStatut(h.nouveau_statut) }}</span>
+                            </div>
+                        </div>
+                        <div v-if="h.ancien_montant_arbitre !== h.nouveau_montant_arbitre" class="text-xs text-gray-600 mb-1">
+                            Montant : {{ formatCurrency(h.ancien_montant_arbitre ?? 0) }} → <span class="font-semibold">{{ formatCurrency(h.nouveau_montant_arbitre ?? 0) }}</span>
+                        </div>
+                        <p v-if="h.commentaire" class="text-xs text-gray-700 italic mt-1 border-l-2 border-indigo-300 pl-2">{{ h.commentaire }}</p>
+                    </div>
+                </div>
+                <p v-else class="text-sm text-gray-500 text-center py-4">Aucun arbitrage enregistré.</p>
+
+                <div class="mt-5 flex justify-end">
+                    <SecondaryButton @click="showHistoriqueModal = false">Fermer</SecondaryButton>
+                </div>
+            </div>
+        </Modal>
+    </AuthenticatedLayout>
+</template>
diff --git a/resources/js/Pages/Commandes/Create.vue b/resources/js/Pages/Commandes/Create.vue
index 396710e..efd6b66 100644
--- a/resources/js/Pages/Commandes/Create.vue
+++ b/resources/js/Pages/Commandes/Create.vue
@@ -1,6 +1,8 @@
 <script setup>
+import { computed, watch } from 'vue'
 import AuthenticatedLayout from '@/Layouts/AuthenticatedLayout.vue'
 import LignesCommandeForm from '@/Components/Commandes/LignesCommandeForm.vue'
+import SearchableSelect from '@/Components/SearchableSelect.vue'
 import { Head, Link, useForm } from '@inertiajs/vue3'
 
 const props = defineProps({
@@ -9,6 +11,7 @@ const props = defineProps({
     communes:     Array,
     categories:   Array,
     articles:     Array,
+    lignesBudget: Array,
 })
 
 const form = useForm({
@@ -21,6 +24,7 @@ const form = useForm({
     priorite:              'normale',
     reference_fournisseur: '',
     imputation_budgetaire: '',
+    ligne_budget_id:       '',
     date_demande:          new Date().toISOString().slice(0, 10),
     date_souhaitee:        '',
     date_livraison_prevue: '',
@@ -29,6 +33,49 @@ const form = useForm({
     lignes:                [],
 })
 
+const ligneBudgetOptions = computed(() => {
+    const targetAnnee = form.date_demande 
+        ? new Date(form.date_demande).getFullYear() 
+        : new Date().getFullYear()
+
+    const targetTypeBudget = (!form.commune_id || String(form.commune_id) === '1') 
+        ? 'agglo' 
+        : 'mutualise'
+
+    return props.lignesBudget?.filter(lb => {
+        // Toujours conserver la ligne actuellement sélectionnée pour l'affichage
+        if (form.ligne_budget_id && lb.id === form.ligne_budget_id) return true
+
+        if (form.service_id && lb.budget?.service_id !== form.service_id) return false
+        if (lb.budget?.annee !== targetAnnee) return false
+        if (lb.budget?.type_budget !== targetTypeBudget) return false
+
+        return true
+    }).map(lb => ({
+        value: lb.id,
+        label: `[${lb.budget?.annee} - ${lb.budget?.service?.nom}] ${lb.nom} (Dispo: ${new Intl.NumberFormat('fr-FR', { style: 'currency', currency: 'EUR' }).format(lb.montant_disponible)})`
+    })) || []
+})
+
+watch([() => form.service_id, () => form.commune_id, () => form.date_demande], ([newService, newCommune, newDate]) => {
+    if (form.ligne_budget_id) {
+        const selectedLb = props.lignesBudget?.find(lb => lb.id === form.ligne_budget_id)
+        if (selectedLb) {
+            const targetAnnee = newDate ? new Date(newDate).getFullYear() : new Date().getFullYear()
+            const targetTypeBudget = (!newCommune || String(newCommune) === '1') ? 'agglo' : 'mutualise'
+            
+            let isValid = true
+            if (newService && selectedLb.budget?.service_id !== newService) isValid = false
+            if (selectedLb.budget?.annee !== targetAnnee) isValid = false
+            if (selectedLb.budget?.type_budget !== targetTypeBudget) isValid = false
+
+            if (!isValid) {
+                form.ligne_budget_id = ''
+            }
+        }
+    }
+})
+
 function submit() {
     form.post(route('commandes.store'))
 }
@@ -117,11 +164,22 @@ function submit() {
                     </div>
 
                     <div>
-                        <label class="block text-sm font-medium text-gray-700">Imputation budgétaire</label>
+                        <label class="block text-sm font-medium text-gray-700">Imputation budgétaire (texte)</label>
                         <input v-model="form.imputation_budgetaire" type="text"
                             class="mt-1 block w-full rounded-lg border border-gray-300 px-3 py-2 text-sm shadow-sm focus:border-blue-500 focus:outline-none" />
                     </div>
 
+                    <div class="sm:col-span-2">
+                        <label class="block text-sm font-medium text-gray-700">Ligne Budgétaire (Module Budget)</label>
+                        <SearchableSelect
+                            v-model="form.ligne_budget_id"
+                            :options="ligneBudgetOptions"
+                            placeholder="Rechercher un projet / enveloppe..."
+                            :class="form.errors.ligne_budget_id ? 'ring-1 ring-red-500 rounded-lg' : ''"
+                        />
+                        <p v-if="form.errors.ligne_budget_id" class="mt-1 text-xs text-red-600">{{ form.errors.ligne_budget_id }}</p>
+                    </div>
+
                     <div class="sm:col-span-2">
                         <label class="block text-sm font-medium text-gray-700">Description</label>
                         <textarea v-model="form.description" rows="2"
diff --git a/resources/js/Pages/Commandes/Edit.vue b/resources/js/Pages/Commandes/Edit.vue
index c596a34..d3795ae 100644
--- a/resources/js/Pages/Commandes/Edit.vue
+++ b/resources/js/Pages/Commandes/Edit.vue
@@ -1,6 +1,8 @@
 <script setup>
+import { computed, watch } from 'vue'
 import AuthenticatedLayout from '@/Layouts/AuthenticatedLayout.vue'
 import LignesCommandeForm from '@/Components/Commandes/LignesCommandeForm.vue'
+import SearchableSelect from '@/Components/SearchableSelect.vue'
 import StatutBadge from '@/Components/Commandes/StatutBadge.vue'
 import { Head, Link, useForm } from '@inertiajs/vue3'
 
@@ -11,6 +13,7 @@ const props = defineProps({
     communes:     Array,
     categories:   Array,
     articles:     Array,
+    lignesBudget: Array,
 })
 
 const form = useForm({
@@ -20,10 +23,11 @@ const form = useForm({
     objet:                 props.commande.objet,
     description:           props.commande.description ?? '',
     justification:         props.commande.justification ?? '',
-    priorite:              props.commande.priorite,
-    reference_fournisseur: props.commande.reference_fournisseur ?? '',
-    imputation_budgetaire: props.commande.imputation_budgetaire ?? '',
-    date_demande:          props.commande.date_demande,
+    priorite:              props.commande.priorite || 'normale',
+    reference_fournisseur: props.commande.reference_fournisseur || '',
+    imputation_budgetaire: props.commande.imputation_budgetaire || '',
+    ligne_budget_id:       props.commande.ligne_budget_id || '',
+    date_demande:          props.commande.date_demande ? props.commande.date_demande.substring(0, 10) : '',
     date_souhaitee:        props.commande.date_souhaitee ?? '',
     date_livraison_prevue: props.commande.date_livraison_prevue ?? '',
     notes:                 props.commande.notes ?? '',
@@ -31,6 +35,49 @@ const form = useForm({
     lignes:                props.commande.lignes ?? [],
 })
 
+const ligneBudgetOptions = computed(() => {
+    const targetAnnee = form.date_demande 
+        ? new Date(form.date_demande).getFullYear() 
+        : new Date().getFullYear()
+
+    const targetTypeBudget = (!form.commune_id || String(form.commune_id) === '1') 
+        ? 'agglo' 
+        : 'mutualise'
+
+    return props.lignesBudget?.filter(lb => {
+        // Toujours conserver la ligne actuellement sélectionnée pour l'affichage
+        if (form.ligne_budget_id && lb.id === form.ligne_budget_id) return true
+
+        if (form.service_id && lb.budget?.service_id !== form.service_id) return false
+        if (lb.budget?.annee !== targetAnnee) return false
+        if (lb.budget?.type_budget !== targetTypeBudget) return false
+
+        return true
+    }).map(lb => ({
+        value: lb.id,
+        label: `[${lb.budget?.annee} - ${lb.budget?.service?.nom}] ${lb.nom} (Dispo: ${new Intl.NumberFormat('fr-FR', { style: 'currency', currency: 'EUR' }).format(lb.montant_disponible)})`
+    })) || []
+})
+
+watch([() => form.service_id, () => form.commune_id, () => form.date_demande], ([newService, newCommune, newDate]) => {
+    if (form.ligne_budget_id) {
+        const selectedLb = props.lignesBudget?.find(lb => lb.id === form.ligne_budget_id)
+        if (selectedLb) {
+            const targetAnnee = newDate ? new Date(newDate).getFullYear() : new Date().getFullYear()
+            const targetTypeBudget = (!newCommune || String(newCommune) === '1') ? 'agglo' : 'mutualise'
+            
+            let isValid = true
+            if (newService && selectedLb.budget?.service_id !== newService) isValid = false
+            if (selectedLb.budget?.annee !== targetAnnee) isValid = false
+            if (selectedLb.budget?.type_budget !== targetTypeBudget) isValid = false
+
+            if (!isValid) {
+                form.ligne_budget_id = ''
+            }
+        }
+    }
+})
+
 function submit() {
     form.put(route('commandes.update', props.commande.id))
 }
@@ -111,10 +158,21 @@ const showReceived = ['commandee','partiellement_recue','recue_complete'].includ
                             class="mt-1 block w-full rounded-lg border border-gray-300 px-3 py-2 text-sm shadow-sm focus:border-blue-500 focus:outline-none" />
                     </div>
                     <div>
-                        <label class="block text-sm font-medium text-gray-700">Imputation budgétaire</label>
+                        <label class="block text-sm font-medium text-gray-700">Imputation budgétaire (texte)</label>
                         <input v-model="form.imputation_budgetaire" type="text"
                             class="mt-1 block w-full rounded-lg border border-gray-300 px-3 py-2 text-sm shadow-sm focus:border-blue-500 focus:outline-none" />
                     </div>
+
+                    <div class="sm:col-span-2">
+                        <label class="block text-sm font-medium text-gray-700">Ligne Budgétaire (Module Budget)</label>
+                        <SearchableSelect
+                            v-model="form.ligne_budget_id"
+                            :options="ligneBudgetOptions"
+                            placeholder="Rechercher un projet / enveloppe..."
+                            :class="form.errors.ligne_budget_id ? 'ring-1 ring-red-500 rounded-lg' : ''"
+                        />
+                        <p v-if="form.errors.ligne_budget_id" class="mt-1 text-xs text-red-600">{{ form.errors.ligne_budget_id }}</p>
+                    </div>
                     <div class="sm:col-span-2">
                         <label class="block text-sm font-medium text-gray-700">Description</label>
                         <textarea v-model="form.description" rows="2"
diff --git a/resources/js/Pages/Commandes/Show.vue b/resources/js/Pages/Commandes/Show.vue
index 1780244..eb22cbc 100644
--- a/resources/js/Pages/Commandes/Show.vue
+++ b/resources/js/Pages/Commandes/Show.vue
@@ -135,7 +135,13 @@ const transitionColors = {
                             <p class="text-xs text-gray-500">Référence fournisseur</p>
                             <p class="mt-0.5 font-medium text-gray-900">{{ commande.reference_fournisseur }}</p>
                         </div>
-                        <div v-if="commande.imputation_budgetaire">
+                        <div v-if="commande.ligne_budget_id && commande.ligne_budget">
+                            <p class="text-xs text-indigo-600 font-semibold">Ligne Budgétaire</p>
+                            <Link :href="route('budgets.show', commande.ligne_budget.budget_id)" class="mt-0.5 font-medium text-indigo-700 hover:underline">
+                                {{ commande.ligne_budget.nom }} <span class="text-xs text-gray-500">({{ commande.ligne_budget.budget.annee }})</span>
+                            </Link>
+                        </div>
+                        <div v-else-if="commande.imputation_budgetaire">
                             <p class="text-xs text-gray-500">Imputation budgétaire</p>
                             <p class="mt-0.5 font-medium text-gray-900">{{ commande.imputation_budgetaire }}</p>
                         </div>
diff --git a/resources/js/Pages/Services/Index.vue b/resources/js/Pages/Services/Index.vue
index 4afc9eb..b797660 100644
--- a/resources/js/Pages/Services/Index.vue
+++ b/resources/js/Pages/Services/Index.vue
@@ -1,26 +1,106 @@
 <script setup>
 import AuthenticatedLayout from '@/Layouts/AuthenticatedLayout.vue'
 import { Head, useForm, router } from '@inertiajs/vue3'
-import { ref } from 'vue'
+import { ref, computed } from 'vue'
 
 defineProps({ services: Array })
 
-const showForm = ref(false)
-const editTarget = ref(null)
-const form = useForm({ nom: '', description: '', couleur: '#3B82F6', icone: '' })
+// ── Icônes suggérées (solid + brands) ───────────────────────────────────────
+const ICON_SUGGESTIONS = [
+    // Infrastructure / IT
+    { icon: ['fas', 'server'],           label: 'Serveur' },
+    { icon: ['fas', 'network-wired'],    label: 'Réseau' },
+    { icon: ['fas', 'database'],         label: 'Base de données' },
+    { icon: ['fas', 'shield-halved'],    label: 'Sécurité' },
+    { icon: ['fas', 'cloud'],            label: 'Cloud' },
+    { icon: ['fas', 'laptop'],           label: 'Poste de travail' },
+    { icon: ['fas', 'print'],            label: 'Impression' },
+    { icon: ['fas', 'wifi'],             label: 'Wi-Fi' },
+    { icon: ['fas', 'hard-drive'],       label: 'Stockage' },
+    { icon: ['fas', 'microchip'],        label: 'Microchip' },
+    // Métier
+    { icon: ['fas', 'users'],            label: 'Utilisateurs' },
+    { icon: ['fas', 'building'],         label: 'Bâtiment' },
+    { icon: ['fas', 'folder-open'],      label: 'Dossiers' },
+    { icon: ['fas', 'chart-line'],       label: 'Statistiques' },
+    { icon: ['fas', 'headset'],          label: 'Support' },
+    { icon: ['fas', 'code'],             label: 'Développement' },
+    { icon: ['fas', 'globe'],            label: 'Web' },
+    { icon: ['fas', 'envelope'],         label: 'Messagerie' },
+    { icon: ['fas', 'calendar-days'],    label: 'Planning' },
+    { icon: ['fas', 'file-contract'],    label: 'Contrats' },
+    // Logiciels / Marques
+    { icon: ['fab', 'laravel'],          label: 'Laravel' },
+    { icon: ['fab', 'linux'],            label: 'Linux' },
+    { icon: ['fab', 'windows'],          label: 'Windows' },
+    { icon: ['fab', 'microsoft'],        label: 'Microsoft' },
+    { icon: ['fab', 'docker'],           label: 'Docker' },
+    { icon: ['fab', 'github'],           label: 'GitHub' },
+    { icon: ['fab', 'wordpress'],        label: 'WordPress' },
+    { icon: ['fab', 'python'],           label: 'Python' },
+    { icon: ['fab', 'vuejs'],            label: 'Vue.js' },
+    { icon: ['fab', 'js'],              label: 'JavaScript' },
+]
+
+// ── Formulaires ──────────────────────────────────────────────────────────────
+const showForm    = ref(false)
+const editTarget  = ref(null)
+const showPicker  = ref(null) // 'create' | 'edit'
+const iconSearch  = ref('')
+
+const form     = useForm({ nom: '', description: '', couleur: '#3B82F6', icone: '' })
 const editForm = useForm({ nom: '', description: '', couleur: '', icone: '' })
 
 function openEdit(s) {
     editTarget.value = s
-    editForm.nom = s.nom; editForm.description = s.description ?? ''; editForm.couleur = s.couleur ?? '#3B82F6'; editForm.icone = s.icone ?? ''
+    editForm.nom         = s.nom
+    editForm.description = s.description ?? ''
+    editForm.couleur     = s.couleur     ?? '#3B82F6'
+    editForm.icone       = s.icone       ?? ''
+    showPicker.value = null
+    iconSearch.value = ''
 }
 
-function submitCreate() { form.post(route('services.store'), { onSuccess: () => { showForm.value = false; form.reset() } }) }
-function submitEdit() { editForm.put(route('services.update', editTarget.value.id), { onSuccess: () => editTarget.value = null }) }
-
+function submitCreate() {
+    form.post(route('services.store'), {
+        onSuccess: () => { showForm.value = false; form.reset(); showPicker.value = null }
+    })
+}
+function submitEdit() {
+    editForm.put(route('services.update', editTarget.value.id), {
+        onSuccess: () => { editTarget.value = null; showPicker.value = null }
+    })
+}
 function deleteService(s) {
     if (confirm(`Supprimer "${s.nom}" ?`)) router.delete(route('services.destroy', s.id))
 }
+
+// ── Picker ───────────────────────────────────────────────────────────────────
+const filteredIcons = computed(() => {
+    const q = iconSearch.value.toLowerCase()
+    if (!q) return ICON_SUGGESTIONS
+    return ICON_SUGGESTIONS.filter(i => i.label.toLowerCase().includes(q) || i.icon[1].includes(q))
+})
+
+function pickIcon(icon, target) {
+    const val = `${icon[0]}:${icon[1]}`
+    if (target === 'create') form.icone = val
+    else editForm.icone = val
+    showPicker.value = null
+    iconSearch.value = ''
+}
+
+// Convertit "fas:server" → ['fas','server'] pour font-awesome-icon
+function parseIcon(str) {
+    if (!str) return ['fas', 'circle-question']
+    const parts = str.split(':')
+    return parts.length === 2 ? parts : ['fas', str]
+}
+
+function clearIcon(target) {
+    if (target === 'create') form.icone = ''
+    else editForm.icone = ''
+}
 </script>
 
 <template>
@@ -29,51 +109,206 @@ function deleteService(s) {
         <template #header>
             <div class="flex items-center justify-between">
                 <h1 class="text-xl font-semibold text-gray-900">Services</h1>
-                <button @click="showForm = !showForm" class="rounded-lg bg-blue-600 px-4 py-2 text-sm font-medium text-white hover:bg-blue-700 transition-colors">+ Ajouter</button>
+                <button @click="showForm = !showForm; editTarget = null"
+                    class="rounded-lg bg-blue-600 px-4 py-2 text-sm font-medium text-white hover:bg-blue-700 transition-colors">
+                    + Ajouter un service
+                </button>
             </div>
         </template>
 
+        <!-- Formulaire création -->
         <div v-if="showForm" class="mb-6 rounded-xl bg-white p-5 shadow-sm border border-blue-200">
-            <form @submit.prevent="submitCreate" class="grid gap-3 sm:grid-cols-3">
-                <div><label class="block text-xs font-medium text-gray-600 mb-1">Nom *</label><input v-model="form.nom" type="text" required class="block w-full rounded-lg border border-gray-300 px-3 py-2 text-sm focus:border-blue-500 focus:outline-none" /></div>
-                <div><label class="block text-xs font-medium text-gray-600 mb-1">Couleur</label><input v-model="form.couleur" type="color" class="block h-10 w-full rounded-lg border border-gray-300" /></div>
-                <div><label class="block text-xs font-medium text-gray-600 mb-1">Icône</label><input v-model="form.icone" type="text" placeholder="ex: server" class="block w-full rounded-lg border border-gray-300 px-3 py-2 text-sm focus:border-blue-500 focus:outline-none" /></div>
-                <div class="sm:col-span-3"><label class="block text-xs font-medium text-gray-600 mb-1">Description</label><input v-model="form.description" type="text" class="block w-full rounded-lg border border-gray-300 px-3 py-2 text-sm focus:border-blue-500 focus:outline-none" /></div>
-                <div class="sm:col-span-3 flex gap-2">
-                    <button type="submit" :disabled="form.processing" class="rounded-lg bg-blue-600 px-4 py-2 text-sm font-medium text-white hover:bg-blue-700 disabled:opacity-50 transition-colors">Créer</button>
-                    <button type="button" @click="showForm = false" class="rounded-lg border border-gray-300 px-4 py-2 text-sm font-medium text-gray-700 hover:bg-gray-50 transition-colors">Annuler</button>
+            <h2 class="text-sm font-semibold text-gray-700 mb-4">Nouveau service</h2>
+            <form @submit.prevent="submitCreate" class="grid gap-4 sm:grid-cols-2">
+                <div>
+                    <label class="block text-xs font-medium text-gray-600 mb-1">Nom *</label>
+                    <input v-model="form.nom" type="text" required
+                        class="block w-full rounded-lg border border-gray-300 px-3 py-2 text-sm focus:border-blue-500 focus:outline-none" />
+                    <p v-if="form.errors.nom" class="mt-1 text-xs text-red-600">{{ form.errors.nom }}</p>
+                </div>
+
+                <div>
+                    <label class="block text-xs font-medium text-gray-600 mb-1">Couleur</label>
+                    <div class="flex items-center gap-2">
+                        <input v-model="form.couleur" type="color"
+                            class="h-9 w-14 rounded-lg border border-gray-300 cursor-pointer" />
+                        <span class="text-sm text-gray-500">{{ form.couleur }}</span>
+                    </div>
+                </div>
+
+                <!-- Icône picker -->
+                <div class="sm:col-span-2">
+                    <label class="block text-xs font-medium text-gray-600 mb-1">Icône</label>
+                    <div class="flex items-center gap-3">
+                        <!-- Aperçu -->
+                        <div class="flex h-10 w-10 items-center justify-center rounded-lg border border-gray-200 bg-gray-50">
+                            <font-awesome-icon v-if="form.icone" :icon="parseIcon(form.icone)" class="text-xl" :style="{ color: form.couleur }" />
+                            <span v-else class="text-xs text-gray-300">?</span>
+                        </div>
+                        <button type="button" @click="showPicker = showPicker === 'create' ? null : 'create'; iconSearch = ''"
+                            class="rounded-lg border border-gray-300 px-3 py-2 text-sm text-gray-700 hover:bg-gray-50 transition-colors">
+                            {{ form.icone ? 'Changer' : 'Choisir une icône' }}
+                        </button>
+                        <button v-if="form.icone" type="button" @click="clearIcon('create')"
+                            class="text-xs text-gray-400 hover:text-red-500">✕ Retirer</button>
+                        <span v-if="form.icone" class="text-xs font-mono text-gray-400">{{ form.icone }}</span>
+                    </div>
+
+                    <!-- Grille de sélection -->
+                    <div v-if="showPicker === 'create'" class="mt-2 rounded-xl border border-gray-200 bg-white shadow-lg p-3 z-10">
+                        <input v-model="iconSearch" type="text" placeholder="Rechercher une icône..."
+                            class="mb-3 block w-full rounded-lg border border-gray-200 px-3 py-1.5 text-sm focus:border-blue-500 focus:outline-none" />
+                        <div class="grid grid-cols-6 sm:grid-cols-10 gap-1 max-h-48 overflow-y-auto">
+                            <button v-for="item in filteredIcons" :key="item.icon.join('-')"
+                                type="button"
+                                @click="pickIcon(item.icon, 'create')"
+                                :title="item.label"
+                                class="flex flex-col items-center gap-1 rounded-lg p-2 hover:bg-blue-50 transition-colors group">
+                                <font-awesome-icon :icon="item.icon" class="text-lg text-gray-600 group-hover:text-blue-600" />
+                                <span class="text-xs text-gray-400 truncate w-full text-center">{{ item.label }}</span>
+                            </button>
+                        </div>
+                    </div>
+                </div>
+
+                <div class="sm:col-span-2">
+                    <label class="block text-xs font-medium text-gray-600 mb-1">Description</label>
+                    <input v-model="form.description" type="text"
+                        class="block w-full rounded-lg border border-gray-300 px-3 py-2 text-sm focus:border-blue-500 focus:outline-none" />
+                </div>
+
+                <div class="sm:col-span-2 flex gap-2">
+                    <button type="submit" :disabled="form.processing"
+                        class="rounded-lg bg-blue-600 px-4 py-2 text-sm font-medium text-white hover:bg-blue-700 disabled:opacity-50 transition-colors">
+                        Créer
+                    </button>
+                    <button type="button" @click="showForm = false; showPicker = null"
+                        class="rounded-lg border border-gray-300 px-4 py-2 text-sm font-medium text-gray-700 hover:bg-gray-50 transition-colors">
+                        Annuler
+                    </button>
                 </div>
             </form>
         </div>
 
+        <!-- Grille des services -->
         <div class="grid gap-4 sm:grid-cols-2 lg:grid-cols-3">
-            <div v-for="s in services" :key="s.id" class="rounded-xl bg-white p-5 shadow-sm border border-gray-100">
+            <div v-for="s in services" :key="s.id"
+                class="rounded-xl bg-white p-5 shadow-sm border border-gray-100 hover:shadow-md transition-shadow">
+
+                <!-- Mode lecture -->
                 <template v-if="editTarget?.id !== s.id">
                     <div class="flex items-start justify-between">
                         <div class="flex items-center gap-3">
-                            <div class="h-4 w-4 rounded-full flex-shrink-0" :style="{ backgroundColor: s.couleur || '#6B7280' }" />
-                            <h3 class="font-semibold text-gray-900">{{ s.nom }}</h3>
+                            <!-- Icône du service -->
+                            <div class="flex h-10 w-10 flex-shrink-0 items-center justify-center rounded-xl"
+                                :style="{ backgroundColor: (s.couleur || '#6B7280') + '20' }">
+                                <font-awesome-icon v-if="s.icone"
+                                    :icon="parseIcon(s.icone)"
+                                    class="text-lg"
+                                    :style="{ color: s.couleur || '#6B7280' }" />
+                                <span v-else class="h-3 w-3 rounded-full" :style="{ backgroundColor: s.couleur || '#6B7280' }" />
+                            </div>
+                            <div>
+                                <h3 class="font-semibold text-gray-900">{{ s.nom }}</h3>
+                                <p v-if="s.description" class="text-xs text-gray-500 mt-0.5">{{ s.description }}</p>
+                            </div>
                         </div>
-                        <div class="flex gap-1">
-                            <button @click="openEdit(s)" class="text-gray-400 hover:text-indigo-600 transition-colors p-1"><svg class="h-4 w-4" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M11 5H6a2 2 0 00-2 2v11a2 2 0 002 2h11a2 2 0 002-2v-5m-1.414-9.414a2 2 0 112.828 2.828L11.828 15H9v-2.828l8.586-8.586z" /></svg></button>
-                            <button @click="deleteService(s)" class="text-gray-400 hover:text-red-600 transition-colors p-1"><svg class="h-4 w-4" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M19 7l-.867 12.142A2 2 0 0116.138 21H7.862a2 2 0 01-1.995-1.858L5 7m5 4v6m4-6v6m1-10V4a1 1 0 00-1-1h-4a1 1 0 00-1 1v3M4 7h16" /></svg></button>
+                        <div class="flex gap-1 flex-shrink-0">
+                            <button @click="openEdit(s)"
+                                class="text-gray-400 hover:text-indigo-600 transition-colors p-1 rounded">
+                                <svg class="h-4 w-4" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                                    <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M11 5H6a2 2 0 00-2 2v11a2 2 0 002 2h11a2 2 0 002-2v-5m-1.414-9.414a2 2 0 112.828 2.828L11.828 15H9v-2.828l8.586-8.586z" />
+                                </svg>
+                            </button>
+                            <button @click="deleteService(s)"
+                                class="text-gray-400 hover:text-red-600 transition-colors p-1 rounded">
+                                <svg class="h-4 w-4" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                                    <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M19 7l-.867 12.142A2 2 0 0116.138 21H7.862a2 2 0 01-1.995-1.858L5 7m5 4v6m4-6v6m1-10V4a1 1 0 00-1-1h-4a1 1 0 00-1 1v3M4 7h16" />
+                                </svg>
+                            </button>
                         </div>
                     </div>
-                    <p v-if="s.description" class="mt-2 text-sm text-gray-500">{{ s.description }}</p>
-                    <div class="mt-3 flex gap-4 text-xs text-gray-500">
+                    <div class="mt-3 flex gap-4 text-xs text-gray-400 border-t border-gray-50 pt-3">
                         <span>{{ s.users_count }} utilisateur(s)</span>
                         <span>{{ s.commandes_count }} commande(s)</span>
                     </div>
                 </template>
+
+                <!-- Mode édition inline -->
                 <form v-else @submit.prevent="submitEdit" class="space-y-3">
-                    <div><label class="block text-xs font-medium text-gray-600 mb-1">Nom *</label><input v-model="editForm.nom" type="text" required class="block w-full rounded-lg border border-gray-300 px-3 py-2 text-sm focus:border-blue-500 focus:outline-none" /></div>
-                    <div><label class="block text-xs font-medium text-gray-600 mb-1">Description</label><input v-model="editForm.description" type="text" class="block w-full rounded-lg border border-gray-300 px-3 py-2 text-sm focus:border-blue-500 focus:outline-none" /></div>
-                    <div class="flex gap-2">
-                        <button type="submit" :disabled="editForm.processing" class="flex-1 rounded-lg bg-blue-600 px-3 py-2 text-sm font-medium text-white hover:bg-blue-700 disabled:opacity-50 transition-colors">Enregistrer</button>
-                        <button type="button" @click="editTarget = null" class="rounded-lg border border-gray-300 px-3 py-2 text-sm font-medium text-gray-700 hover:bg-gray-50 transition-colors">Annuler</button>
+                    <div class="flex items-center justify-between mb-1">
+                        <span class="text-sm font-semibold text-gray-700">Modifier le service</span>
+                        <button type="button" @click="editTarget = null; showPicker = null"
+                            class="text-gray-400 hover:text-gray-600 text-lg leading-none">✕</button>
+                    </div>
+
+                    <div>
+                        <label class="block text-xs font-medium text-gray-600 mb-1">Nom *</label>
+                        <input v-model="editForm.nom" type="text" required
+                            class="block w-full rounded-lg border border-gray-300 px-3 py-2 text-sm focus:border-blue-500 focus:outline-none" />
+                    </div>
+
+                    <div>
+                        <label class="block text-xs font-medium text-gray-600 mb-1">Description</label>
+                        <input v-model="editForm.description" type="text"
+                            class="block w-full rounded-lg border border-gray-300 px-3 py-2 text-sm focus:border-blue-500 focus:outline-none" />
+                    </div>
+
+                    <div class="flex gap-3 items-end">
+                        <div>
+                            <label class="block text-xs font-medium text-gray-600 mb-1">Couleur</label>
+                            <input v-model="editForm.couleur" type="color"
+                                class="h-9 w-14 rounded-lg border border-gray-300 cursor-pointer" />
+                        </div>
+                        <div class="flex-1">
+                            <label class="block text-xs font-medium text-gray-600 mb-1">Icône</label>
+                            <div class="flex items-center gap-2">
+                                <div class="flex h-9 w-9 items-center justify-center rounded-lg border border-gray-200 bg-gray-50">
+                                    <font-awesome-icon v-if="editForm.icone" :icon="parseIcon(editForm.icone)" class="text-base" :style="{ color: editForm.couleur }" />
+                                    <span v-else class="text-xs text-gray-300">?</span>
+                                </div>
+                                <button type="button" @click="showPicker = showPicker === 'edit' ? null : 'edit'; iconSearch = ''"
+                                    class="rounded-lg border border-gray-300 px-2 py-1.5 text-xs text-gray-700 hover:bg-gray-50 transition-colors">
+                                    {{ editForm.icone ? 'Changer' : 'Choisir' }}
+                                </button>
+                                <button v-if="editForm.icone" type="button" @click="clearIcon('edit')"
+                                    class="text-xs text-gray-400 hover:text-red-500">✕</button>
+                            </div>
+                        </div>
+                    </div>
+
+                    <!-- Picker édition -->
+                    <div v-if="showPicker === 'edit'" class="rounded-xl border border-gray-200 bg-white shadow-lg p-3">
+                        <input v-model="iconSearch" type="text" placeholder="Rechercher..."
+                            class="mb-2 block w-full rounded-lg border border-gray-200 px-3 py-1.5 text-sm focus:border-blue-500 focus:outline-none" />
+                        <div class="grid grid-cols-5 gap-1 max-h-40 overflow-y-auto">
+                            <button v-for="item in filteredIcons" :key="item.icon.join('-')"
+                                type="button"
+                                @click="pickIcon(item.icon, 'edit')"
+                                :title="item.label"
+                                class="flex flex-col items-center gap-1 rounded-lg p-2 hover:bg-blue-50 transition-colors group">
+                                <font-awesome-icon :icon="item.icon" class="text-base text-gray-600 group-hover:text-blue-600" />
+                                <span class="text-xs text-gray-400 truncate w-full text-center leading-tight">{{ item.label }}</span>
+                            </button>
+                        </div>
+                    </div>
+
+                    <div class="flex gap-2 pt-1">
+                        <button type="submit" :disabled="editForm.processing"
+                            class="flex-1 rounded-lg bg-blue-600 px-3 py-2 text-sm font-medium text-white hover:bg-blue-700 disabled:opacity-50 transition-colors">
+                            Enregistrer
+                        </button>
+                        <button type="button" @click="editTarget = null; showPicker = null"
+                            class="rounded-lg border border-gray-300 px-3 py-2 text-sm font-medium text-gray-700 hover:bg-gray-50 transition-colors">
+                            Annuler
+                        </button>
                     </div>
                 </form>
             </div>
+
+            <div v-if="!services?.length" class="col-span-full py-12 text-center text-sm text-gray-400">
+                Aucun service configuré.
+            </div>
         </div>
     </AuthenticatedLayout>
 </template>
diff --git a/resources/js/app.js b/resources/js/app.js
index a2a2839..8464d48 100644
--- a/resources/js/app.js
+++ b/resources/js/app.js
@@ -6,6 +6,14 @@ import { resolvePageComponent } from 'laravel-vite-plugin/inertia-helpers';
 import { createApp, h } from 'vue';
 import { ZiggyVue } from '../../vendor/tightenco/ziggy';
 
+// FontAwesome
+import { library } from '@fortawesome/fontawesome-svg-core';
+import { FontAwesomeIcon } from '@fortawesome/vue-fontawesome';
+import { fas } from '@fortawesome/free-solid-svg-icons';
+import { far } from '@fortawesome/free-regular-svg-icons';
+import { fab } from '@fortawesome/free-brands-svg-icons';
+library.add(fas, far, fab);
+
 const appName = import.meta.env.VITE_APP_NAME || 'Laravel';
 
 createInertiaApp({
@@ -19,6 +27,7 @@ createInertiaApp({
         return createApp({ render: () => h(App, props) })
             .use(plugin)
             .use(ZiggyVue)
+            .component('font-awesome-icon', FontAwesomeIcon)
             .mount(el);
     },
     progress: {
diff --git a/tests/Feature/BudgetMetierTest.php b/tests/Feature/BudgetMetierTest.php
new file mode 100644
index 0000000..6d3b01d
--- /dev/null
+++ b/tests/Feature/BudgetMetierTest.php
@@ -0,0 +1,255 @@
+<?php
+
+namespace Tests\Feature;
+
+use App\Models\Budget;
+use App\Models\HistoriqueBudget;
+use App\Models\LigneBudget;
+use App\Models\Service;
+use App\Models\User;
+use Illuminate\Foundation\Testing\RefreshDatabase;
+use Spatie\Permission\Models\Role;
+use Tests\TestCase;
+
+class BudgetMetierTest extends TestCase
+{
+    use RefreshDatabase;
+
+    private function createRole(string $name): Role
+    {
+        return Role::firstOrCreate(['name' => $name, 'guard_name' => 'web']);
+    }
+
+    private function userWithRole(string $role, ?Service $service = null): User
+    {
+        $service ??= Service::factory()->create();
+        $user = User::factory()->create(['service_id' => $service->id, 'email_verified_at' => now()]);
+        $user->assignRole($this->createRole($role));
+        return $user;
+    }
+
+    private function makeBudget(Service $service, string $statut = 'preparation'): Budget
+    {
+        return Budget::create([
+            'service_id'  => $service->id,
+            'annee'       => now()->year,
+            'type_budget' => 'agglo',
+            'statut'      => $statut,
+        ]);
+    }
+
+    private function makeLigne(Budget $budget, float $propose = 5000, ?float $arbitre = null): LigneBudget
+    {
+        return LigneBudget::create([
+            'budget_id'       => $budget->id,
+            'nom'             => 'Ligne test',
+            'type_depense'    => 'investissement',
+            'montant_propose' => $propose,
+            'montant_arbitre' => $arbitre,
+        ]);
+    }
+
+    private function makeCommande(array $overrides = []): \App\Models\Commande
+    {
+        static $counter = 1;
+        $service = $overrides['service_id'] ?? Service::factory()->create()->id;
+        $user    = $overrides['user_id']    ?? User::factory()->create(['service_id' => $service, 'email_verified_at' => now()])->id;
+
+        return \App\Models\Commande::create(array_merge([
+            'service_id'      => $service,
+            'user_id'         => $user,
+            'numero_commande' => 'CMD-METIER-' . $counter++,
+            'objet'           => 'Commande test',
+            'statut'          => 'brouillon',
+            'montant_ht'      => 1000,
+            'montant_ttc'     => 1200,
+            'date_demande'    => now()->toDateString(),
+        ], $overrides));
+    }
+
+    // -------------------------------------------------------------------------
+    // Historique des arbitrages
+    // -------------------------------------------------------------------------
+
+    public function test_arbitrage_creates_historique_entry(): void
+    {
+        $service = Service::factory()->create();
+        $raf     = $this->userWithRole('raf', $service);
+        $budget  = $this->makeBudget($service);
+        $ligne   = $this->makeLigne($budget, 1000);
+
+        $this->actingAs($raf)->patch(route('lignes-budget.arbitrer', $ligne), [
+            'statut_arbitrage' => 'accepte_dsi',
+            'montant_arbitre'  => 800,
+            'commentaire'      => 'Réduit suite révision priorités',
+        ]);
+
+        $this->assertDatabaseHas('historique_budgets', [
+            'ligne_budget_id'         => $ligne->id,
+            'user_id'                 => $raf->id,
+            'ancien_statut'           => 'brouillon',
+            'nouveau_statut'          => 'accepte_dsi',
+            'ancien_montant_arbitre'  => null,
+            'nouveau_montant_arbitre' => 800,
+            'commentaire'             => 'Réduit suite révision priorités',
+        ]);
+    }
+
+    public function test_multiple_arbitrages_build_full_history(): void
+    {
+        $service = Service::factory()->create();
+        $raf     = $this->userWithRole('raf', $service);
+        $budget  = $this->makeBudget($service);
+        $ligne   = $this->makeLigne($budget, 1000);
+
+        $this->actingAs($raf)->patch(route('lignes-budget.arbitrer', $ligne), [
+            'statut_arbitrage' => 'accepte_dsi',
+            'montant_arbitre'  => 800,
+        ]);
+
+        $this->actingAs($raf)->patch(route('lignes-budget.arbitrer', $ligne), [
+            'statut_arbitrage' => 'valide_definitif',
+            'montant_arbitre'  => 750,
+        ]);
+
+        $this->assertSame(2, HistoriqueBudget::where('ligne_budget_id', $ligne->id)->count());
+
+        // Le deuxième arbitrage (le plus récent) doit tracer le passage de accepte_dsi → valide_definitif
+        $last = HistoriqueBudget::where('ligne_budget_id', $ligne->id)->oldest()->skip(1)->first();
+        $this->assertEquals('accepte_dsi', $last->ancien_statut);
+        $this->assertEquals('valide_definitif', $last->nouveau_statut);
+        $this->assertEquals(800, (float) $last->ancien_montant_arbitre);
+        $this->assertEquals(750, (float) $last->nouveau_montant_arbitre);
+    }
+
+    public function test_historique_is_included_in_budget_show(): void
+    {
+        $service = Service::factory()->create();
+        $raf     = $this->userWithRole('raf', $service);
+        $budget  = $this->makeBudget($service);
+        $ligne   = $this->makeLigne($budget, 1000);
+
+        $this->actingAs($raf)->patch(route('lignes-budget.arbitrer', $ligne), [
+            'statut_arbitrage' => 'accepte_dsi',
+            'montant_arbitre'  => 800,
+            'commentaire'      => 'Premier arbitrage',
+        ]);
+
+        $response = $this->actingAs($raf)->get(route('budgets.show', $budget));
+
+        $response->assertOk();
+        $response->assertInertia(fn ($page) =>
+            $page->has('lignes.0.historique', 1)
+                 ->where('lignes.0.historique.0.commentaire', 'Premier arbitrage')
+                 ->where('lignes.0.historique.0.user', $raf->name)
+        );
+    }
+
+    public function test_historique_deleted_when_ligne_deleted(): void
+    {
+        $service = Service::factory()->create();
+        $raf     = $this->userWithRole('raf', $service);
+        $budget  = $this->makeBudget($service);
+        $ligne   = $this->makeLigne($budget, 1000);
+
+        $this->actingAs($raf)->patch(route('lignes-budget.arbitrer', $ligne), [
+            'statut_arbitrage' => 'accepte_dsi',
+            'montant_arbitre'  => 800,
+        ]);
+
+        $ligneId = $ligne->id;
+        $this->actingAs($this->userWithRole('admin'))->delete(route('lignes-budget.destroy', $ligne));
+
+        $this->assertDatabaseMissing('historique_budgets', ['ligne_budget_id' => $ligneId]);
+    }
+
+    // -------------------------------------------------------------------------
+    // Blocage des commandes si budget insuffisant
+    // -------------------------------------------------------------------------
+
+    public function test_commande_creation_blocked_when_budget_exceeded(): void
+    {
+        $service  = Service::factory()->create();
+        $acheteur = $this->userWithRole('acheteur', $service);
+        $budget   = $this->makeBudget($service);
+        $ligne    = $this->makeLigne($budget, propose: 5000, arbitre: 1000);
+
+        // Commande existante qui consomme 800 € TTC
+        $this->makeCommande([
+            'ligne_budget_id' => $ligne->id,
+            'service_id'      => $service->id,
+            'user_id'         => $acheteur->id,
+            'montant_ttc'     => 800,
+            'statut'          => 'validee',
+        ]);
+
+        // Tentative de créer une commande avec une ligne à 500 € HT + 20% TVA = 600 € TTC
+        // Reste dispo : 1000 - 800 = 200 € → 600 > 200 → bloqué
+        $response = $this->actingAs($acheteur)->post(route('commandes.store'), [
+            'service_id'      => $service->id,
+            'objet'           => 'Dépassement test',
+            'priorite'        => 'normale',
+            'date_demande'    => now()->toDateString(),
+            'ligne_budget_id' => $ligne->id,
+            'lignes'          => [
+                ['designation' => 'Article test', 'quantite' => 1, 'prix_unitaire_ht' => 500, 'taux_tva' => 20],
+            ],
+        ]);
+
+        $response->assertSessionHasErrors('ligne_budget_id');
+    }
+
+    public function test_commande_creation_allowed_when_budget_sufficient(): void
+    {
+        $service  = Service::factory()->create();
+        $acheteur = $this->userWithRole('acheteur', $service);
+        $budget   = $this->makeBudget($service);
+        $ligne    = $this->makeLigne($budget, propose: 5000, arbitre: 2000);
+
+        // Commande existante de 800 € TTC, reste 1200 €
+        $this->makeCommande([
+            'ligne_budget_id' => $ligne->id,
+            'service_id'      => $service->id,
+            'user_id'         => $acheteur->id,
+            'montant_ttc'     => 800,
+            'statut'          => 'validee',
+        ]);
+
+        // Nouvelle ligne à 100 € HT + 20% = 120 € TTC → OK (800+120=920 < 2000)
+        $response = $this->actingAs($acheteur)->post(route('commandes.store'), [
+            'service_id'      => $service->id,
+            'objet'           => 'Commande dans le budget',
+            'priorite'        => 'normale',
+            'date_demande'    => now()->toDateString(),
+            'ligne_budget_id' => $ligne->id,
+            'lignes'          => [
+                ['designation' => 'Article test', 'quantite' => 1, 'prix_unitaire_ht' => 100, 'taux_tva' => 20],
+            ],
+        ]);
+
+        $response->assertSessionDoesntHaveErrors('ligne_budget_id');
+    }
+
+    public function test_commande_creation_not_blocked_when_ligne_not_yet_arbitree(): void
+    {
+        $service  = Service::factory()->create();
+        $acheteur = $this->userWithRole('acheteur', $service);
+        $budget   = $this->makeBudget($service);
+        // Ligne sans montant_arbitre
+        $ligne    = $this->makeLigne($budget, propose: 1000, arbitre: null);
+
+        // Ligne à 9000 € HT → normalement dépasserait, mais pas arbitrée = pas de blocage
+        $response = $this->actingAs($acheteur)->post(route('commandes.store'), [
+            'service_id'      => $service->id,
+            'objet'           => 'Commande avant arbitrage',
+            'priorite'        => 'normale',
+            'date_demande'    => now()->toDateString(),
+            'ligne_budget_id' => $ligne->id,
+            'lignes'          => [
+                ['designation' => 'Article test', 'quantite' => 1, 'prix_unitaire_ht' => 9000, 'taux_tva' => 20],
+            ],
+        ]);
+
+        $response->assertSessionDoesntHaveErrors('ligne_budget_id');
+    }
+}
diff --git a/tests/Feature/BudgetPerformanceTest.php b/tests/Feature/BudgetPerformanceTest.php
new file mode 100644
index 0000000..1bfda6c
--- /dev/null
+++ b/tests/Feature/BudgetPerformanceTest.php
@@ -0,0 +1,294 @@
+<?php
+
+namespace Tests\Feature;
+
+use App\Models\Budget;
+use App\Models\Commande;
+use App\Models\LigneBudget;
+use App\Models\Service;
+use App\Models\User;
+use Illuminate\Foundation\Testing\RefreshDatabase;
+use Illuminate\Support\Facades\DB;
+use Spatie\Permission\Models\Role;
+use Tests\TestCase;
+
+class BudgetPerformanceTest extends TestCase
+{
+    use RefreshDatabase;
+
+    private function adminUser(): User
+    {
+        Role::firstOrCreate(['name' => 'admin', 'guard_name' => 'web']);
+        $user = User::factory()->create([
+            'service_id'         => Service::factory()->create()->id,
+            'email_verified_at'  => now(),
+        ]);
+        $user->assignRole('admin');
+        return $user;
+    }
+
+    private function rafUser(Service $service): User
+    {
+        Role::firstOrCreate(['name' => 'raf', 'guard_name' => 'web']);
+        $user = User::factory()->create([
+            'service_id'        => $service->id,
+            'email_verified_at' => now(),
+        ]);
+        $user->assignRole('raf');
+        return $user;
+    }
+
+    private function makeCommande(array $overrides = []): Commande
+    {
+        static $counter = 1;
+        $service = $overrides['service_id'] ?? Service::factory()->create()->id;
+        $user    = $overrides['user_id']    ?? User::factory()->create(['service_id' => $service, 'email_verified_at' => now()])->id;
+
+        return Commande::create(array_merge([
+            'service_id'       => $service,
+            'user_id'          => $user,
+            'numero_commande'  => 'CMD-PERF-' . $counter++,
+            'objet'            => 'Commande de test',
+            'statut'           => 'brouillon',
+            'montant_ht'       => 1000,
+            'montant_ttc'      => 1200,
+            'date_demande'     => now()->toDateString(),
+        ], $overrides));
+    }
+
+    private function makeBudgetWithLignes(int $nbLignes = 3, int $commandesPerLigne = 2): array
+    {
+        $service = Service::factory()->create();
+        $budget  = Budget::create([
+            'service_id'  => $service->id,
+            'annee'       => now()->year,
+            'type_budget' => 'agglo',
+            'statut'      => 'preparation',
+        ]);
+
+        $lignes = collect();
+        for ($i = 0; $i < $nbLignes; $i++) {
+            $ligne = LigneBudget::create([
+                'budget_id'       => $budget->id,
+                'nom'             => "Ligne $i",
+                'type_depense'    => $i % 2 === 0 ? 'investissement' : 'fonctionnement',
+                'montant_propose' => 10000,
+                'montant_arbitre' => 8000,
+            ]);
+
+            for ($j = 0; $j < $commandesPerLigne; $j++) {
+                $this->makeCommande([
+                    'ligne_budget_id' => $ligne->id,
+                    'service_id'      => $service->id,
+                    'statut'          => $j === 0 ? 'validee' : 'brouillon',
+                ]);
+            }
+
+            $lignes->push($ligne);
+        }
+
+        return [$budget, $lignes, $service];
+    }
+
+    // -------------------------------------------------------------------------
+    // N+1 — execution()
+    // -------------------------------------------------------------------------
+
+    public function test_execution_does_not_trigger_n_plus_1_queries(): void
+    {
+        [$budget, $lignes, $service] = $this->makeBudgetWithLignes(nbLignes: 5, commandesPerLigne: 3);
+        $admin = $this->adminUser();
+
+        // Warmup — on ignore la première requête de setup
+        DB::flushQueryLog();
+        DB::enableQueryLog();
+
+        $this->actingAs($admin)->get(route('budgets.execution', ['annee' => now()->year]));
+
+        $queries = DB::getQueryLog();
+        DB::disableQueryLog();
+
+        // Sans N+1 : ~5 requêtes max (session, user, lignes, eager loads)
+        // Avec N+1 : 3 requêtes × nb_lignes supplémentaires
+        // On vérifie qu'on reste sous un seuil raisonnable (15 = large marge)
+        $this->assertLessThan(
+            15,
+            count($queries),
+            sprintf(
+                'Trop de requêtes SQL dans execution() : %d requêtes pour 5 lignes. Probable N+1.',
+                count($queries)
+            )
+        );
+    }
+
+    // -------------------------------------------------------------------------
+    // N+1 — exportPdf()
+    // -------------------------------------------------------------------------
+
+    public function test_export_pdf_does_not_trigger_n_plus_1_queries(): void
+    {
+        [$budget, $lignes, $service] = $this->makeBudgetWithLignes(nbLignes: 5, commandesPerLigne: 3);
+        $admin = $this->adminUser();
+
+        DB::flushQueryLog();
+        DB::enableQueryLog();
+
+        $this->actingAs($admin)->get(route('budgets.export.pdf', ['annee' => now()->year]));
+
+        $queries = DB::getQueryLog();
+        DB::disableQueryLog();
+
+        $this->assertLessThan(
+            15,
+            count($queries),
+            sprintf(
+                'Trop de requêtes SQL dans exportPdf() : %d requêtes pour 5 lignes. Probable N+1.',
+                count($queries)
+            )
+        );
+    }
+
+    // -------------------------------------------------------------------------
+    // null-safety — montant_disponible quand montant_arbitre est null
+    // -------------------------------------------------------------------------
+
+    public function test_montant_disponible_is_zero_when_montant_arbitre_is_null(): void
+    {
+        $service = Service::factory()->create();
+        $budget  = Budget::create([
+            'service_id'  => $service->id,
+            'annee'       => now()->year,
+            'type_budget' => 'agglo',
+            'statut'      => 'preparation',
+        ]);
+
+        $ligne = LigneBudget::create([
+            'budget_id'       => $budget->id,
+            'nom'             => 'Ligne sans arbitrage',
+            'type_depense'    => 'investissement',
+            'montant_propose' => 5000,
+            'montant_arbitre' => null,
+        ]);
+
+        // Avant la correction, ceci retournait une valeur imprévisible ou une erreur
+        $this->assertSame(0.0, $ligne->montant_disponible);
+        $this->assertIsFloat($ligne->montant_disponible);
+    }
+
+    public function test_montant_disponible_is_correct_with_arbitre_set(): void
+    {
+        $service = Service::factory()->create();
+        $budget  = Budget::create([
+            'service_id'  => $service->id,
+            'annee'       => now()->year,
+            'type_budget' => 'agglo',
+            'statut'      => 'preparation',
+        ]);
+
+        $ligne = LigneBudget::create([
+            'budget_id'       => $budget->id,
+            'nom'             => 'Ligne arbitrée',
+            'type_depense'    => 'investissement',
+            'montant_propose' => 5000,
+            'montant_arbitre' => 4000,
+        ]);
+
+        // Pas de commandes : disponible = arbitré = 4000
+        $this->assertSame(4000.0, $ligne->montant_disponible);
+    }
+
+    // -------------------------------------------------------------------------
+    // Validation montant_arbitre <= montant_propose
+    // -------------------------------------------------------------------------
+
+    public function test_arbitrage_rejects_montant_arbitre_exceeding_montant_propose(): void
+    {
+        Role::firstOrCreate(['name' => 'raf', 'guard_name' => 'web']);
+        $service = Service::factory()->create();
+        $raf     = $this->rafUser($service);
+        $budget  = Budget::create([
+            'service_id'  => $service->id,
+            'annee'       => now()->year,
+            'type_budget' => 'agglo',
+            'statut'      => 'arbitrage_dsi',
+        ]);
+        $ligne = LigneBudget::create([
+            'budget_id'       => $budget->id,
+            'nom'             => 'Ligne à arbitrer',
+            'type_depense'    => 'investissement',
+            'montant_propose' => 1000,
+        ]);
+
+        $response = $this->actingAs($raf)->patch(route('lignes-budget.arbitrer', $ligne), [
+            'statut_arbitrage' => 'accepte_dsi',
+            'montant_arbitre'  => 1500, // > montant_propose
+        ]);
+
+        $response->assertSessionHasErrors('montant_arbitre');
+        $this->assertDatabaseHas('ligne_budgets', [
+            'id'              => $ligne->id,
+            'montant_arbitre' => null, // inchangé
+        ]);
+    }
+
+    public function test_arbitrage_accepts_montant_arbitre_equal_to_montant_propose(): void
+    {
+        Role::firstOrCreate(['name' => 'raf', 'guard_name' => 'web']);
+        $service = Service::factory()->create();
+        $raf     = $this->rafUser($service);
+        $budget  = Budget::create([
+            'service_id'  => $service->id,
+            'annee'       => now()->year,
+            'type_budget' => 'agglo',
+            'statut'      => 'arbitrage_dsi',
+        ]);
+        $ligne = LigneBudget::create([
+            'budget_id'       => $budget->id,
+            'nom'             => 'Ligne à arbitrer',
+            'type_depense'    => 'investissement',
+            'montant_propose' => 1000,
+        ]);
+
+        $response = $this->actingAs($raf)->patch(route('lignes-budget.arbitrer', $ligne), [
+            'statut_arbitrage' => 'accepte_dsi',
+            'montant_arbitre'  => 1000, // = montant_propose, OK
+        ]);
+
+        $response->assertRedirect();
+        $this->assertDatabaseHas('ligne_budgets', [
+            'id'               => $ligne->id,
+            'montant_arbitre'  => 1000,
+            'statut_arbitrage' => 'accepte_dsi',
+        ]);
+    }
+
+    public function test_arbitrage_accepts_montant_arbitre_below_montant_propose(): void
+    {
+        Role::firstOrCreate(['name' => 'raf', 'guard_name' => 'web']);
+        $service = Service::factory()->create();
+        $raf     = $this->rafUser($service);
+        $budget  = Budget::create([
+            'service_id'  => $service->id,
+            'annee'       => now()->year,
+            'type_budget' => 'agglo',
+            'statut'      => 'arbitrage_dsi',
+        ]);
+        $ligne = LigneBudget::create([
+            'budget_id'       => $budget->id,
+            'nom'             => 'Ligne à arbitrer',
+            'type_depense'    => 'investissement',
+            'montant_propose' => 1000,
+        ]);
+
+        $response = $this->actingAs($raf)->patch(route('lignes-budget.arbitrer', $ligne), [
+            'statut_arbitrage' => 'accepte_dsi',
+            'montant_arbitre'  => 750,
+        ]);
+
+        $response->assertRedirect();
+        $this->assertDatabaseHas('ligne_budgets', [
+            'id'              => $ligne->id,
+            'montant_arbitre' => 750,
+        ]);
+    }
+}
diff --git a/tests/Feature/BudgetSecurityTest.php b/tests/Feature/BudgetSecurityTest.php
new file mode 100644
index 0000000..440f66e
--- /dev/null
+++ b/tests/Feature/BudgetSecurityTest.php
@@ -0,0 +1,354 @@
+<?php
+
+namespace Tests\Feature;
+
+use App\Models\Budget;
+use App\Models\LigneBudget;
+use App\Models\Service;
+use App\Models\User;
+use Illuminate\Foundation\Testing\RefreshDatabase;
+use Spatie\Permission\Models\Role;
+use Tests\TestCase;
+
+class BudgetSecurityTest extends TestCase
+{
+    use RefreshDatabase;
+
+    private function createRole(string $name): Role
+    {
+        return Role::firstOrCreate(['name' => $name, 'guard_name' => 'web']);
+    }
+
+    private function userWithRole(string $role, ?Service $service = null): User
+    {
+        $service ??= Service::factory()->create();
+        $user = User::factory()->create(['service_id' => $service->id, 'email_verified_at' => now()]);
+        $user->assignRole($this->createRole($role));
+        return $user;
+    }
+
+    private function makeBudget(Service $service, string $statut = 'preparation'): Budget
+    {
+        return Budget::create([
+            'service_id'  => $service->id,
+            'annee'       => 2026,
+            'type_budget' => 'agglo',
+            'statut'      => $statut,
+        ]);
+    }
+
+    private function makeLigne(Budget $budget): LigneBudget
+    {
+        return LigneBudget::create([
+            'budget_id'      => $budget->id,
+            'nom'            => 'Ligne test',
+            'type_depense'   => 'investissement',
+            'montant_propose' => 1000,
+        ]);
+    }
+
+    // -------------------------------------------------------------------------
+    // LigneBudgetController::destroy — faille critique
+    // -------------------------------------------------------------------------
+
+    public function test_responsable_can_delete_ligne_of_own_service(): void
+    {
+        $service = Service::factory()->create();
+        $user    = $this->userWithRole('responsable', $service);
+        $budget  = $this->makeBudget($service);
+        $ligne   = $this->makeLigne($budget);
+
+        $response = $this->actingAs($user)->delete(route('lignes-budget.destroy', $ligne));
+
+        $response->assertRedirect();
+        $this->assertDatabaseMissing('ligne_budgets', ['id' => $ligne->id]);
+    }
+
+    public function test_responsable_cannot_delete_ligne_of_another_service(): void
+    {
+        $otherService = Service::factory()->create();
+        $myService    = Service::factory()->create();
+        $user         = $this->userWithRole('responsable', $myService);
+        $budget       = $this->makeBudget($otherService);
+        $ligne        = $this->makeLigne($budget);
+
+        $response = $this->actingAs($user)->delete(route('lignes-budget.destroy', $ligne));
+
+        $response->assertForbidden();
+        $this->assertDatabaseHas('ligne_budgets', ['id' => $ligne->id]);
+    }
+
+    public function test_unauthenticated_user_cannot_delete_ligne(): void
+    {
+        $service = Service::factory()->create();
+        $budget  = $this->makeBudget($service);
+        $ligne   = $this->makeLigne($budget);
+
+        $response = $this->delete(route('lignes-budget.destroy', $ligne));
+
+        $response->assertRedirect(route('login'));
+        $this->assertDatabaseHas('ligne_budgets', ['id' => $ligne->id]);
+    }
+
+    public function test_cannot_delete_ligne_when_budget_is_locked(): void
+    {
+        $service = Service::factory()->create();
+        $user    = $this->userWithRole('responsable', $service);
+        $budget  = $this->makeBudget($service, 'valide');
+        $ligne   = $this->makeLigne($budget);
+
+        $response = $this->actingAs($user)->delete(route('lignes-budget.destroy', $ligne));
+
+        $response->assertForbidden();
+        $this->assertDatabaseHas('ligne_budgets', ['id' => $ligne->id]);
+    }
+
+    public function test_admin_can_delete_ligne_of_any_service(): void
+    {
+        $otherService = Service::factory()->create();
+        $admin        = $this->userWithRole('admin');
+        $budget       = $this->makeBudget($otherService);
+        $ligne        = $this->makeLigne($budget);
+
+        $response = $this->actingAs($admin)->delete(route('lignes-budget.destroy', $ligne));
+
+        $response->assertRedirect();
+        $this->assertDatabaseMissing('ligne_budgets', ['id' => $ligne->id]);
+    }
+
+    // -------------------------------------------------------------------------
+    // LigneBudgetController::update — vérification service_id
+    // -------------------------------------------------------------------------
+
+    public function test_responsable_can_update_ligne_of_own_service(): void
+    {
+        $service = Service::factory()->create();
+        $user    = $this->userWithRole('responsable', $service);
+        $budget  = $this->makeBudget($service);
+        $ligne   = $this->makeLigne($budget);
+
+        $response = $this->actingAs($user)->put(route('lignes-budget.update', $ligne), [
+            'nom'             => 'Ligne modifiée',
+            'type_depense'    => 'fonctionnement',
+            'montant_propose' => 2000,
+        ]);
+
+        $response->assertRedirect();
+        $this->assertDatabaseHas('ligne_budgets', ['id' => $ligne->id, 'nom' => 'Ligne modifiée']);
+    }
+
+    public function test_responsable_cannot_update_ligne_of_another_service(): void
+    {
+        $otherService = Service::factory()->create();
+        $myService    = Service::factory()->create();
+        $user         = $this->userWithRole('responsable', $myService);
+        $budget       = $this->makeBudget($otherService);
+        $ligne        = $this->makeLigne($budget);
+
+        $response = $this->actingAs($user)->put(route('lignes-budget.update', $ligne), [
+            'nom'             => 'Tentative de modification',
+            'type_depense'    => 'fonctionnement',
+            'montant_propose' => 9999,
+        ]);
+
+        $response->assertForbidden();
+        $this->assertDatabaseHas('ligne_budgets', ['id' => $ligne->id, 'nom' => 'Ligne test']);
+    }
+
+    public function test_cannot_update_ligne_when_budget_is_locked(): void
+    {
+        $service = Service::factory()->create();
+        $user    = $this->userWithRole('responsable', $service);
+        $budget  = $this->makeBudget($service, 'arbitrage_direction');
+        $ligne   = $this->makeLigne($budget);
+
+        $response = $this->actingAs($user)->put(route('lignes-budget.update', $ligne), [
+            'nom'             => 'Tentative modif budget verrouillé',
+            'type_depense'    => 'investissement',
+            'montant_propose' => 5000,
+        ]);
+
+        $response->assertForbidden();
+    }
+
+    // -------------------------------------------------------------------------
+    // LigneBudgetController::store — vérification service_id
+    // -------------------------------------------------------------------------
+
+    public function test_responsable_can_add_ligne_to_own_budget(): void
+    {
+        $service = Service::factory()->create();
+        $user    = $this->userWithRole('responsable', $service);
+        $budget  = $this->makeBudget($service);
+
+        $response = $this->actingAs($user)->post(route('lignes-budget.store'), [
+            'budget_id'       => $budget->id,
+            'nom'             => 'Nouvelle ligne',
+            'type_depense'    => 'investissement',
+            'montant_propose' => 500,
+        ]);
+
+        $response->assertRedirect();
+        $this->assertDatabaseHas('ligne_budgets', ['budget_id' => $budget->id, 'nom' => 'Nouvelle ligne']);
+    }
+
+    public function test_responsable_cannot_add_ligne_to_another_service_budget(): void
+    {
+        $otherService = Service::factory()->create();
+        $myService    = Service::factory()->create();
+        $user         = $this->userWithRole('responsable', $myService);
+        $budget       = $this->makeBudget($otherService);
+
+        $response = $this->actingAs($user)->post(route('lignes-budget.store'), [
+            'budget_id'       => $budget->id,
+            'nom'             => 'Ligne injectée',
+            'type_depense'    => 'investissement',
+            'montant_propose' => 500,
+        ]);
+
+        $response->assertForbidden();
+        $this->assertDatabaseMissing('ligne_budgets', ['budget_id' => $budget->id]);
+    }
+
+    // -------------------------------------------------------------------------
+    // BudgetController::update — statut réservé aux admin/directeur
+    // -------------------------------------------------------------------------
+
+    public function test_directeur_can_change_budget_status(): void
+    {
+        $service = Service::factory()->create();
+        $user    = $this->userWithRole('directeur', $service);
+        $budget  = $this->makeBudget($service, 'preparation');
+
+        $response = $this->actingAs($user)->put(route('budgets.update', $budget), [
+            'statut' => 'arbitrage_dsi',
+        ]);
+
+        $response->assertRedirect();
+        $this->assertDatabaseHas('budgets', ['id' => $budget->id, 'statut' => 'arbitrage_dsi']);
+    }
+
+    public function test_responsable_cannot_change_budget_status(): void
+    {
+        $service = Service::factory()->create();
+        $user    = $this->userWithRole('responsable', $service);
+        $budget  = $this->makeBudget($service, 'preparation');
+
+        $response = $this->actingAs($user)->put(route('budgets.update', $budget), [
+            'statut' => 'valide',
+        ]);
+
+        $response->assertForbidden();
+        $this->assertDatabaseHas('budgets', ['id' => $budget->id, 'statut' => 'preparation']);
+    }
+
+    public function test_acheteur_cannot_change_budget_status(): void
+    {
+        $service = Service::factory()->create();
+        $user    = $this->userWithRole('acheteur', $service);
+        $budget  = $this->makeBudget($service, 'preparation');
+
+        $response = $this->actingAs($user)->put(route('budgets.update', $budget), [
+            'statut' => 'valide',
+        ]);
+
+        $response->assertForbidden();
+    }
+
+    // -------------------------------------------------------------------------
+    // BudgetController exports — validation des paramètres enum
+    // -------------------------------------------------------------------------
+
+    public function test_export_excel_ignores_invalid_type_parameter(): void
+    {
+        $admin = $this->userWithRole('admin');
+
+        // Paramètre type invalide — ne doit pas causer d'erreur ni être utilisé
+        $response = $this->actingAs($admin)->get(route('budgets.export.excel', [
+            'annee' => 2026,
+            'type'  => 'INJECTED_VALUE; DROP TABLE budgets;',
+        ]));
+
+        // Doit retourner le fichier (200) sans planter
+        $response->assertOk();
+    }
+
+    public function test_export_pdf_ignores_invalid_envelope_parameter(): void
+    {
+        $admin = $this->userWithRole('admin');
+
+        $response = $this->actingAs($admin)->get(route('budgets.export.pdf', [
+            'annee'    => 2026,
+            'envelope' => 'invalid_value',
+        ]));
+
+        $response->assertOk();
+    }
+
+    public function test_export_accepts_valid_type_parameter(): void
+    {
+        $admin = $this->userWithRole('admin');
+
+        $response = $this->actingAs($admin)->get(route('budgets.export.excel', [
+            'annee' => 2026,
+            'type'  => 'investissement',
+        ]));
+
+        $response->assertOk();
+    }
+
+    public function test_export_accepts_valid_envelope_parameter(): void
+    {
+        $admin = $this->userWithRole('admin');
+
+        $response = $this->actingAs($admin)->get(route('budgets.export.pdf', [
+            'annee'    => 2026,
+            'envelope' => 'agglo',
+        ]));
+
+        $response->assertOk();
+    }
+
+    // -------------------------------------------------------------------------
+    // Arbitrage — réservé aux admin/directeur/raf
+    // -------------------------------------------------------------------------
+
+    public function test_raf_can_arbitrer_ligne(): void
+    {
+        $service = Service::factory()->create();
+        $user    = $this->userWithRole('raf', $service);
+        $budget  = $this->makeBudget($service);
+        $ligne   = $this->makeLigne($budget);
+
+        $response = $this->actingAs($user)->patch(route('lignes-budget.arbitrer', $ligne), [
+            'statut_arbitrage' => 'accepte_dsi',
+            'montant_arbitre'  => 800,
+        ]);
+
+        $response->assertRedirect();
+        $this->assertDatabaseHas('ligne_budgets', [
+            'id'               => $ligne->id,
+            'statut_arbitrage' => 'accepte_dsi',
+            'montant_arbitre'  => 800,
+        ]);
+    }
+
+    public function test_responsable_cannot_arbitrer_ligne(): void
+    {
+        $service = Service::factory()->create();
+        $user    = $this->userWithRole('responsable', $service);
+        $budget  = $this->makeBudget($service);
+        $ligne   = $this->makeLigne($budget);
+
+        $response = $this->actingAs($user)->patch(route('lignes-budget.arbitrer', $ligne), [
+            'statut_arbitrage' => 'valide_definitif',
+            'montant_arbitre'  => 1000,
+        ]);
+
+        $response->assertForbidden();
+        $this->assertDatabaseHas('ligne_budgets', [
+            'id'               => $ligne->id,
+            'statut_arbitrage' => 'brouillon',
+        ]);
+    }
+}