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The theme of this thesis is to evaluate of the budget and its implementation in the town Hlinsko, located in the Pardubice region. Management of town is monitored for period years 2011 - 2014. The work consists of the theoretical and analytical parts, which are further divided into other chapters. The first part explains the basic principles of budgeting. Individual chapters describe autonomy, budget, communal property, budgeting and financial analysis. The theoretical part is followed by a characterization of the town Hlinsko. The analytical part focuses on the budget for the chosen municipality, where is first making the analysis of the income and expenditure, as well as the management of the town in different years and the structure of assets. The second part is completed the summary goal-specific funds. In the conclusion of the thesis are shown the results of the analysis of the management, based on which are designed the recommendations to be optimizing the revenue and expenditure side of the budget.