The state budget is a document used to estimate revenues and receipts, as well as to determine expenditures and outlays for a given year, in accordance with legal provisions. The three main functions of the budget are: presenting the key objectives of the municipality, the state, and other budget users during the fiscal year, ensuring control over the collection and expenditure of funds, and maintaining financial balance. In Croatia, the adoption of the budget is one of the most important financial and political events. Regulations define the application of modified principles in the planning and execution of the budget and financial plan, including the form and content of the budget, the rebalancing process, submission and publication, as well as rules for the redistribution of funds. The subjects required to apply this rulebook are: • The state budget and local budgets • Budget users of the state budget and local budgets • Extra-budgetary users of the state budget and local budgets