BUDGET OF OSIJEK-BARANJA COUNTY : Final paper

Kroz ovaj završni rad detaljno je objašnjen administrativno-teritorijalni ustroj lokalnih jedinica u Republici Hrvatskoj koji je u najmanju ruku specifičan zbog izuzetno velikog broja županija, općina i gradova. Završni će rad razlučiti koje su zadaće, funkcije, ovlasti i aktivnosti županija kao autonomne jedinice lokalne i državne samouprave u kojoj se nalazi od 10 do 30 općina i gradova. Proračun je akt kojim se predviđa plan prihoda i rashoda za točno određeno vremensko razdoblje. U istočnoj regiji Republike Hrvatske Osječko-baranjska županija geografski je najveća, a samim time i najgušće naseljena. Županija obuhvaća 264 naselja smještena u 42 jedinice lokalne samouprave od kojih 7 ima status grada. Donošenje proračuna ove županije od velike je važnosti ne samo za grad Osijek, kao njezino središte, već i za brojna manja mjesta koja o njemu ovise. Većina trgovačkih društava koje su u vlasništvu županije financira se iz županijskog proračuna, stoga će se u daljnjem tekstu navesti koje ustanove i trgovačka društva Osječko-baranjska županija ima pod svojom ingerencijom. Završni rad analizira račun financiranja, prihode i primitke te rashode i izdatke Osječko – baranjske županije za 2020. godinu. Na samom kraju objašnjen je plan razvojne strategije županije koja je smjernica za razvoj gospodarstva i poboljšanje kvalitete života u samoj županiji.This final paper explains, in detail, an administrative - territorial organization of local units in the Republic of Croatia, which is somewhat specific due to a large number of counties, municipalities and cities. The paper will also distinguish the tasks, functions, jurisdictions and activities of the county as an autonomous unit of a local and state self-government in which there are 10-30 municipalities and cities. A budget is an act used to estimate revenues and expenditures planned for a certain time period. The term budget has become common in our everyday life because the the budget is one of the main concerns in public discussions. Also, the meaning of the term budget and its history will be clarified. The meaning of the budget itself will be defined as well as state budget and budgetary principles that serve as directions for accurate and transparent budget formation. In the eastern region of the Republic of Croatia, Osijek-Baranya county is geographically the largest, and for that matter, the most densely populated. The county includes 264 towns placed in 42 units of the local selfgovernment. Seven of them have a city status. The budget adoption of this county is of great importance not only for the city Osijek as its centre, but also for many smaller towns which depend on it. Most of the companies owned by the county are financed from its budget. The names of the institutions and companies governed by the county will be listed in the paper, together with the financing accounts, revenues and incomes together with expenditures and expenses of Osijek - Baranya county. Moreover, county's plan of a development strategy, which serves as a guideline for economic development and improvement of quality of life in the county itself, will be discussed at the very end. Key words: