Proračun jedinica lokalne samouprave na primjeru Grada Obrovca

Ovaj završni rad bavi se proračunom jedinica lokalne samouprave na primjeru Grada Obrovca. Jedinice lokalne samouprave za svoje financiranje koriste proračun. Proračun je najvažniji financijski dokument kojim se procjenjuju ukupni prihodi i primici te ukupni rashodi i izdaci za jednu kalendarsku godinu. To je strateški dokument kojim se unaprijed procjenjuje priljev prihoda i primitaka kojima bi se osiguralo podmirivanje javnih rashoda i izdataka jedinice lokalne samouprave. Analizom proračuna Grada Obrovca od 2015. do 2018. utvrđeno je da je Grad Obrovac na dobrom putu, budući je 2015. i 2016. račun poslovanja Grada bio u deficitu dok je u 2017. i 2018. bio u suficitu čime se otvara mogućnost za daljnji razvoj Grada kroz realizaciju planiranih projekata na dobrobit lokalne zajednice Grada Obrovca.This final paper deals with the financing of local self-government units on the example of the City of Obrovac. Local governments use the budget for their funding. The budget is the most important financial document that estimates total revenues and receipts and total expenditures and expenses for one calendar year. It is a strategic document that estimates in advance the inflow of revenues and receipts that would ensure the settlement of public expenditures and expenditures of the local self-government unit. The analysis of the budget of the City of Obrovac from 2015 to 2018 showed that the City of Obrovac is on the right track, since in 2015 and 2016 the business account of the City was in deficit while in 2017 and 2018 it was in surplus, which opens the possibility for further development of the City through the implementation of planned projects for the benefit of the local community of the City of Obrovac