There are 60 municipalities in Lithuania, where each of them has its own separate and autonomous budget which is approved by the municipal council. The funds accumulated in municipal budgets are necessary for performance of functions of municipalities assigned by law and the government functions delegated to municipalities by law.

Budget revenue

Municipal budget revenue consists of the portion of the personal income tax, revenue from local charges, the State budget grants and other revenue.

Budget expenditure

Municipal budget funds are allocated to the implementation of the functions of government (delegated to municipalities) and to supply of public services in municipalities implementing the programmes approved by appropriation managers of municipal budgets.