This chapter offers a concise and comprehensive overview of the budget process characteristics in Croatia, from planning through execution to budgetary accounting and financial reporting, emphasizing the links between these processes and documents. It also addresses the country’s organization, territorial structure, public sector coverage, and key features of public funding, audit, and other oversight practices. The chapter concludes by discussing future challenges and development paths in public sector accounting and auditing, particularly highlighting the crucial role of non-financial reporting, especially sustainability reporting, for public sector entities, in addition to the ongoing challenges of introducing accrual accounting and EPSAS.