The budget is a plan for the receipts and expenditures of local and regional self-government. The value of the budget is determined by many factors from the number of inhabitants through the structure of the local community's economy to the means of managing the funds collected and the system of calculation and collection of taxes. Local budgets are based on planning and tracking amount inside of each revenue and expenditure item according to legitimate national classification of accounts which is also used by local government . Local goverment provides fundings in it's budget for jobs in self-goverment area of responsibilty. Budget fundings are gathered from own source (own assets income, own taxes, fines, administrative fees, utility fees and other fees and contributions), mutal incomes shared with the state (tax added value, profit, real-estate sales), assistance (from the state and county budgets) and receipts from borrowing (bank loans and securites-municipal bonds). The revenues of a local self-government unit and a regional self-government unit must be proportional to the activities preformed by their bodies in the accordance with the law.