Central government budget is the main instrument for financing public spending in the country. Public revenues collected from taxes, fees, contributions and other benefits through the budget allocated to specific users and determined purposes aimed at satisfying public needs where the market was inefficient mechanism. Government in accordance with its activities and wishes for development of the country draw up a budget and the state budget is considered an important indicator of how it manages state resources. Simply said budget represents a plan of income and expenses for a specific period of year. There is no single definition of the budget as one of the dominant instruments of financing public expenditures. Certain differences in the definition of the present works of different approaches in the study of the instrument, or whether the primary financial, economic, legal, political or social aspects of the budget and its functions. In Croatia, the budget adopted by the Croatian Parliament, and for the planning, preparation and execution of budget the responsibility lies with the Government. The government is obliged to duly and regularly showing details of the collection and spending of money of its citizens and the budget process very formally determined by the law on that the budget is defined as a document estimating revenues and receipts and determining expenditure and outlays for one year, in accordance with law. Every budget (state, local, budget extrabudgetary users) is a separate planning document that shows their income and expenses. Summing income, receipts and expenditures of the state budget and the budgets of extrabudgetary funds arrive at the consolidated central government budget, while the general government budget includes the central budget plus the budgets of local units.