Specifics of budget accounting on the example of the City of Slatina

Tema je ovog rada funkcioniranje proračuna Grada Slatine te su predstavljeni rezultati teorijske i zakonske osnove proračuna koji se potvrđuju aplikativnim dijelom analize proračuna Grada Slatine. Proračun predstavlja ključni mehanizam financiranja javnih potreba i interesa na razini središnje i lokalne države. Putem proračuna nositelji državne razine realiziraju politiku upravljanja i raspolaganja javnim dobrima. Ciljevi su ovog rada teorijski objasniti financiranje i upravljanje državnim proračunom, jedinicama lokalne i područne (regionalne) samouprave te praktično korištenje sredstava proračuna grada Slatine, istražiti ulogu i značaj proračuna u Republici Hrvatskoj, analizirati utjecaj proračuna na razvoj i utjecaj grada Slatine, istražiti usporednu analizu proračuna Grada Slatine za 2019. i 2020. godinu. Kvalitetno isplaniran, donesen i proveden proračun djeluje na živote svih građana te na funkcioniranje cjelokupne zajednice. Proračun se zasniva na unaprijed izglasanim prihodima, koji su namijenjeni za financiranje rashoda kojima se zadovoljavaju potrebe određenog područja koje je pod nadležnošću određene jedinice lokalne i područne (regionalne) samouprave. Proračunska transparentnost prikazuje koliko mrežne stranice Grada Slatine sadrže potrebnih, dostupnih javnih dokumenata.The topic of this paper is related to the functioning of the budget of the City of Slatina, the results of the theoretical and legal basis of the budget are presented, which are confirmed by the applicative part of the analysis of the budget of the City of Slatina. The budget is a key mechanism for financing public needs and interests at the central and local government levels. Through the budget, state-level holders implement a policy of managing and disposing of public goods. The aim of this paper is to theoretically explain the financing and management of the state budget, local and regional self-government units and the practical use of budget funds of the city of Slatina. The objectives of the specialist diploma thesis "Specifics of budget accounting on the example of the city of Slatina" are: to explore the role and importance of the budget in the Republic of Croatia; analyze the impact of the budget on the development and impact of the city of Slatina; to investigate a comparative analysis of the budget of the city of Slatina for 2019 and 2020. The quality of the planned, adopted and implemented budget affects the lives of all persons and the functioning of the entire community. The budget is based on pre-voted revenues, which are intended to finance expenditures that meet the needs of a particular area under the jurisdiction of a particular unit of local and regional self-government. Budget transparency shows how many web pages of the City of Slatina contain the necessary, available public documents