Units of local self-government are municipalities and cities. Jobs by local self-government units are within the local scope. Local self-government is financed by revenues from own sources, joint revenues, aid, receipts from financial assets and borrowing. Local units use their own budget to provide funds for carrying out tasks within their self-governing scope. The basic financial act of each unit of local and regional self-government is the budget. The budget is adopted by the representative body in accordance with a special law, and serves to plan income and expenses for the budget year. It is composed of the General part of the budget, the Special part of the budget and the Development Program Plan. The general part of the budget consists of the income and expenditure account and the borrowing account. The income and expenditure account shows all income and expenditure according to economic classification, while the borrowing account is used when there are surpluses or deficits. The municipal budget provides insight into the municipality's revenues and expenditures. In this way, transparent and complete information is provided about where and how municipal money is spent. All revenues of local units are divided into tax revenues, non-tax revenues, capital revenues and subsidies.