The aim of the thesis is to find out whether there is a possibility to get other additional sources for the municipalities based on the management comparison of the chosen towns and on the management analysis of local action group. The work focuses on budgetary income and expenditure of the municipality and the budget management. The first part explains the theoretical concepts related to budget, budget management of municipalities, the debt of municipalities and local action groups. The second practical part deals with the analysis of the development and the structure of selected budget sections of the towns Jirikov, Krasna Lipa and Sluknov. It also analyses the development of the budget management of MAS Sluknov Region and the analysis of...