U ovom radu analizirati će se proračun kao bitan dokument svake lokalne samouprave. Kao takav on se sastoji od prihoda, rashoda, računa financiranja koji obuhvaćaju opći dio te posebnog dijela proračuna. U radu je svaka od tih stavki opisana i definirana te je objašnjena svrha svake od tih stavki. Na primjeru grada Đakova, uzimajući u obzir 2010., 2013. i 2106. godinu, analiziran je proračun ovog grada, s obzirom na prihode i primitke koje su prihodovali odnosno primili te rashode i izdatke koje su morali pratiti. Napravljena je analiza po svim stavkama prihoda i rashoda odnosno na što je najviše novaca odlazilo te od čega se najviše prihodovalo. Ujedno je dana i usporedba kroz sve tri godine, kao i usporedba planiranih proračuna sa izvršenim proračunima.

This paper analyzes the budget as an important document of each local self-government. As such, it consists revenues, expenditures, and finance accounts that cover the general part of budget and also consist particular part of the budget. In the paper each of these items are described and defined and alsi is explained the purpose of each of these items. In the example of the city of Đakovo, taking into account years 2010, 2013 and 2016, the budget of this city was analyzed, with regard to the revenues that had received and expenditures that they had to paid. An analysis was made on all item revenues and expenditures, on what the largest amount of money was spent and from where is most profit came. There is also a comparison of all three years, as well as comparisons of planned budgets with the budgets carried out.