Budget, as plan of incomes and expenses as well as receipts and expenditure adopted for one year, represents the most important document in Croatian Republic. It is of great import to plan income and expenses with extreme precision, that is, coordination of wants and needs with financial capacity; because of that drawing-up of the budget is an all-year lasting project. One of the State's main tasks is financing its general needs, but also to meta citizens' needs. The State finances its general needs from obtained revenues which are: tax revenues, contributions to the compulsory insurances, aids, property income, revenues from fees and charges. Because of financing general needs it is important to know how muči money is available, that is, to have a clear overview of the inflow and outflow of money within a State. Therefore it is necessary to establish a plan, Budget of incomes and expenses which is regulated by Budget Law. All budget beneficiaries are obligated to apply that law.