The budget is a basic financial and legal document issued by a representative or a representative body, in which income and expenses are determined for a budget period lasting 12 months, and are valid only for that period. The general state budget is the most important factor that shows how much the state has collected revenues and incurred expenditures, and consists of the state budget, the budget of extra-budgetary funds and the budget of local self-government and administration units (budget of local units). The budget can also be divided into general and special parts. The general part of the budget consists of the Income and Expenditure Account and the Financing Account. A special part of the budget is the plan of expenditures and expenditures of budget users, which are classified into current and development programs for one, current budget year. Beneficiaries financed from the budget of local self-government units are: budgetary, for example, kindergartens, libraries, museums, theaters, etc., which are mostly financed from the budget of their founders, and non-budgetary beneficiaries.