The budget is the main instrument of fiscal policy of central and local communities, whose revenues provide financing for planned expenditures. In this final paper, the organization of local units in the Republic of Croatia is defined and explained in more detail, with emphasis on the municipality of Antunovac in 2019. Through an analysis of collected revenues and receipts and expenditures of the municipality of Antunovac, its borrowing/financing account and development program for 2019. explained why Antunovac is the only municipality that, in five Slavonian counties, although it belongs to the areas of special state concern due to the consequences of the Homeland War, is called developed. It is the result of the municipality's long-term investment in infrastructure, economic entities, entrepreneurship development and numerous projects funded by the European Union, that especially encourage the development of the economy, business, entrepreneurship, sports and culture. It can be concluded that the municipality of Antunovac invests not only in the present, but also in its future by encouraging entrepreneurs to new business ventures, creating and expanding the economic and entrepreneurial zone and the constant pursuit of raising the overall quality of life. From the analysis of the budget of the municipality of Antunovac, it can also be seen that it has a good disposal of its budget funds, as evidenced by its borrowing/financing account of 0.00 HRK. From the data, figures and information presented in this final paper, it is evident that the municipality of Antunovac has a very stable financial position, progressive development and is rightly considered a developed municipality.