The right to local and regional self-government of citizens of the Republic of Croatia is guaranteed by the Constitution as the highest legal act of the state. Along with the Constitution, the Budget is one of the most important documents showing the economic development and political stability of a country. The budget of local self-government units is one of the three general government budgets. Local self-government units are entitled to their own revenues for performing tasks within then self-governing scope, wich must be propertional to their powers provided by the Constitution and laws. In this way, local self-government units were provided with adrequate financial independence. Funds for performing activities within their scope are provided by local self-government units from the local budget. The budget of a local self-government unit is one of the most important documents at the local level, which through the distribution of financial resources should aim to meet the needs and interests of its citizens. It plans revenues and receipts and expenditures and expenses for a certain period of time, in accordance with the prescribed legal procedure thoroughly regulated primarly by the Budget Law, and then the City Statute, which is the highest legal act of a local government unit. Namely, the Statute represents a legal framework through which local units independently, within the law, regulate and adjust the work of then bodies to the needs and interests of the local population. All other general acts must be harmonized with the Statute of the city, including the Budget of the local self-government unit, and the Statute itself must be in accordance with the Constitution, laws and other regulations.