The budget is the main instrument of fiscal policy of central and local communities, whose revenues provide financing for planned expenditures. The topic of this final paper is the budget of the municipality of Čepin and the final goal of this research is to analyze the state of the budget of the municipality of Čepin through 2019 and compare it with previous years. Before starting the analysis and processing of the collected data, the aim is to approximate the necessary concepts for understanding the final work such as the budget, what the budget is divided into and what are its functions. As the main topic is the budget of the municipality of Čepin, the emphasis will be on the budget of local and regional government and selfgovernment. Through this final paper, the budget will be analyzed through its following items: general part, special part and development program plan. Each part of the budget has its own division through which the most important information will be highlighted. Through this analysis of the collected data, it is shown that the municipality of Čepin is one of the largest municipalities in eastern Croatia and how it managed to adjust its budget to its size and requirements. It can be said that its development has grown over the years, and we can see this through various investments in the development of infrastructure, enterprises, economy, agriculture and numerous projects funded by the European Union. As a conclusion from the numerous information presented in the budget analysis, it is evident that the municipality of Čepin has a stable financial position.