The goal of this analysis of the budget of the city of Zaprešić for the period 2020-2022 is to show and explain how the budget works, what are the key financial indicators and trends in budget revenues and expenditures during the three-year period. Budget analysis also includes an assessment of the efficiency of spending public funds, transparency in budget documents, and compliance with city development priorities and citizens' needs. The first part of the paper discusses the foundations of the budget accounting system, the legal regulations that accompany budget accounting, the accounting plan, business books and accounting documents, as well as the very concept and functions of the budget. After that, the organization of the City of Zaprešić is discussed in order to better understand the work and scope of the city administration and how the budget is created. In the continuation of the work, the most important indicators and activities of the budget for each of these three budget years are reviewed, and then the sources of budget financing are listed. This is followed by a comparative analysis of budget revenues over three years with explanations of their source and the reasons for their increase or decrease. Next, the expenditure side of the budget will be presented with an emphasis on class 4, i.e. the most important city investments and projects in the three-year period will be seen, whether they were realized in the ways that were planned. At the very end of the work, it was explained how citizens are informed about the spending of city funds, that is, what is meant by the term budget transparency.