In Croatia, making the state budget is one of the most important financial but also political events of the year. The finance minister and his team of associates make a great effort to inform the public about the budget so that all citizens are familiar with its goals and how much money the state has. The budget continues to serve as an instrument of economic policy affecting the economic situation of the country (economic growth, employment, income distribution, consumption, savings, inflation, etc.). In the Croatia, there are three levels (types) of the budget: the state budget, the budgets of the extra-budgetary funds and the budgets of the local self-government units and the administration, and all three budgets are the whole - the general government budget. The general government budget does not go through the entire administrative procedure as a state budget, but it is important as an overall indicator of how much revenue the state has collected and, most importantly, how much it has spent. The budget consists of a general and a special part of this development program plan. The general part of the budget consists of Income and Expense Account and Invoice Account. A specific part of the budget consists of a plan of expenditures and expenditures of budget users allocated to current and development programs for the current budgetary year. The budget rebalance includes changing the budget amounts, in their reduction/increase in relation to the budget plan adopted at the beginning of the calendar year.