Hrvaški proračun ima zelo podrobno sestavo kontov, vendar kljub temu ohranja nekaj prožnosti zaradi določb zakona o proračunu, ki dovoljuje prerazporeditve v času izvajanja proračuna in pravna orodja. Nižja raven izvršne oblasti je razdeljena na dva dela, na regije (pokrajine) in lokalne oblasti (mesta in občine). Prihodki lokalne izvršne oblasti izhajajo v glavnem iz davkov in v manjšem obsegu iz dotacij. Nižje ravni izvršne oblasti v Hrvaški imajo sorazmerno znatne lastne prihodke, vendar majhne lastne davke. Mesta in občine lahko prevzamejo naloge regij (pokrajin), če so za to dovolj gospodarsko zmogljive. Proračun lokalnih enot je po svojem ustroju podoben proračunu osrednje vlade in sestoji iz splošnega in posebnega dela. Reforma proračunske ureditve lokalnih enot naj bi bila opravljena na nekaj stopnjah, za katere pa je treba opraviti dodatne raziskave njihovega finančnega položaja.

The Croatian budget has a detailed structure of accounts, but nevertheless is retains some flexibility relating to the provisions of the Budget Act allowing reclassification at the time of budget implementation and legal tools. A low level of executive branch of power has been divided into two parts, in regions and local authorities (towns and municipalities). Revenue of local executive branch of power mostly derives from taxes and grants, but only to a minor extent. Lowe level of executive branch of power in Croatia has proportionally high own revenue, but low own taxes. Town and municipalities take over tasks from regions if they are economically capable. In its structure, the budget of local units is similar to the budget of the government and consists of the general and special section. The reform of the budgetary regulation of local units shall be carried out in some stages. Before that some additional research of their financial position shall be conducted.