In this final paper, will be elaborated planning, budgeting, budget-making and the budget executing in the units of local self-government, with special emphasis on the example of the city of Popovača. The budget making mandate is based on the provisions of Article 39 of the Budget Law, deriving from the provisions of Articles 69., 70. and Article 85. of the Local and Regional Self-Government Act, which also prescribe the consequences of its failure to comply with the law within a certain time frame. The Law on Financing the Units of Local and Regional Self-Government regulates sources of funds and finances affairs from the self-governing area of a county, municipality, city within boundaries determined by law regulating certain issues if the provisions of the said law are not otherwise defined. Continuing graduate thesis, clarifies the meaning and structure of the budget itself. The budget can be defined as the basic financial document of the City, where all the planned annual revenues and receipts and expenditures and expenditures are presented. The budget refers to the fiscal year, which represents a period of 12 months - from 1 January to 31 December of the current year. It is a means of achieving the needs and will of citizens of our city with the means available, the way of proving the fiscal responsibility of the city administration and the expression of the political goals of the government. During the year, changes to budget amounts are possible, ie their reduction / increase in relation to the budget plan adopted at the beginning of the calendar year. Reasons for budget rebalance often relate to the inefficiency of estimating individual budget revenues, as well as the need to increase individual expenditures. In the example of the City of Popovača budget, it will show how much the city's total revenues, how much are the city's total expenditures, the projections for the next 2019. and 2020. year and who are the users of the city budget. What is the significance and importance of the budget in the fact that if the budget is not passed within the statutory deadline, ie the decision on temporary financing, the Government of the Republic of Croatia at the proposal of the central state administration body competent for local and regional self-government will simultaneously dissolve the representative body and dissolve the municipal mayor, mayor or prefect and their deputies who are elected together with them pursuant to Article 69.a paragraph 4. of this Law on Local and Regional Self-Government.