The subject of the final paper is the analysis of the budget of the city of Split. The main goal of the paper is to recognize changes in the budget of the city of Split from 2017 to 2021 and to analyze and compare the budget with other local self-government units and ultimately the impact of the COVID-19 pandemic on the budget. . The methods used through the work are the method of analysis, descriptive statistics and the method of synthesis. The city of Split recorded a surplus throughout the observed period (with the exception of 2018 when the deficit was recorded), with an emphasis on 2017, which recorded the highest surplus in the last five years. In the total revenues of the City of Split, the largest share is occupied by operating income, from which tax revenues prevail. Operating expenses represent a majority share of total expenditure, while expenditure on employees has the largest share of operating expenses. On the basis of fiscal capacities, it can be concluded that the City of Split has the lowest indicators compared to other cities according to total revenues and receipts, i.e. expenditures and expenditures. The largest changes in the budget of the City of Split as well as the changes and rebalancing of it were recorded in 2020 and 2021 due to the impact of the COVID-19 pandemic. The recovery in the budget is evident in 2021, which recorded an increase in revenues of 13.71% compared to the previous budget year.