The research challenge of the diploma is to research the financial field of local self-government or its operations. According to the state, municipalities should have enough of their own funds for smooth operation, but this is reflected differently in borrowing and additional state and European funds. Based on this, we analyzed and compared the final budget accounts of the selected municipalities of goriška region Vipava, Ajdovščina and Nova Gorica.
Throughout the diploma work, a descriptive method is used for the theoretical presentation of local self-government. In the main, practical part, the method of comparative analysis is used to identify similarities, differences and discrepancies in the budgets. The documentation review technique is also used.
After a comparative analysis, it was found that the municipalities of Ajdovščina and Nova Gorica have a similar structure of revenues, and the municipalities of Vipava and Nova Gorica in terms of expenditures. Revenues and expenditures of municipalities increased according to the size of individual municipalities. The borrowing of the municipalities was surprising, as the municipality of Ajdovščina has borrowed more than Nova Gorica throughout the years, even though the latter has the status of a city municipality.
With the diploma we presented the actual importance of the municipality and to facilitate the presentation of their financial framework. In addition to the above, the diploma thesis is also one of the professional bases for further research in this direction, how to reduce the annual borrowing of municipalities.