Current trends in government, ongoing decentralization processes and the role of municipalities in delivering public services that meet the requirements and quality criteria require new approaches and tools for effective municipal budget management. The priorities set for regional development and economic growth through local policy and active involvement of stakeholders determine the importance of good local finance and budget management in a different context.

This report presents a study on the possibilities for improving the efficiency of municipal budget management and formulates guidelines for municipal budget management as a tool for implementing local policy.