The budget is the result of the budgetary process and an instrument through which a local unit affects its economic conditions. Many factors and participants of the budgetary process influence the final content of the budget (voters, parties, local lobbies, associations and the autonomy of local and regional legislators, time necessary for passing quality budgetary decisions). All of them affect the forming of political ambitions and work as encouragement in deciding on budgetary policy. During 2004, many executives have been interviewed (mayors and county prefects) and surveys have been conducted in 21 counties and selected cities to determine who controls the budgetary process at the local level in Croatia, while during 2005 a synthesis and an analysis of the previous research has been prepared.