The objectives of the project were to define the guidelines for drafting the plan of measures to cover the budget deficit and meet the liabilities of the City of Rijeka and to draw up the Plan of measures. The proposed guidelines and the Plan of measures were based on the analysis of the financial statements, budgets and selected budgetary users, as well as the annual plan and budget execution from 2008 to 2016. The elaboration of the Guidelines and the Plan of measures was based on individual explanations of data obtained from administrative departments and included information on assets and liabilities, off-balance sheet records, the amount and structure of liabilities, and the amount and terms of budgetary users’ borrowing. The Guidelines and the Plan were also based on the results of the financial statements analysis of companies whose majority owner is the City of Rijeka.