Important state acts include both state and all municipal budgets. By reviewing these, citizens can learn about all the distribution of funds and their respective amounts that the state or an individual municipality allocates to certain professions. The purpose of my work is to show the course of formation and passing of financial plans, and of the distribution of public money to certain areas of individual institutions at the state and local level, respectively. Using methodological approaches such as the method of description, citation and comparison, I can accomplish my initial goals: the presentation of the budget, the allocation of funds, and the comparison of both the presentation and the budget structure with Italian Republic. In the course of my work, I found that both the Slovenian and Italian budgets differ in parts such as the presentation, adoption, control and transparency despite both countries being members of the European Union. Based on my research, I show how we can further and more thoroughly focus on all phases of passing the budget, its transparency, and presentation to the general public of all documents which are important in all work in the area of state and local budgets the of both European and other world countries.
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