This thesis elaborates the topic Financial plans of budget users and the competent budget. The budget system of the Republic of Croatia is divided into the state budget and the JLPRS budget, funds for the budget are collected from citizens, which are redirected to meet public needs through budget users. When creating and compiling the budget, the prescribed budget principles are followed. Budgetary accounting is the foundation of the budget system of monitoring, analyzing and reporting on business events of budgetary and non-budgetary users. The budget process is a complex and comprehensive budget plan that begins with preparation and planning, proposing, continues with discussion of proposals, and finally the budget is adopted and executed. Financial planning is an integral part of the budget preparation process. The content of the financial plan is legally defined according to the Instructions for drafting the state budget proposal. The paper presents two financial planning hypotheses based on the examples of the state budget beneficiary of the Juraj Dobrila University in Pula and the budget beneficiary JLP(R)S of the Istrian Polytechnic, which are tried to be accepted or refuted by case study analysis. The analysis found that H1 is also accepted: When creating financial plans, the prescribed accounting regulations are followed. H2 is also accepted: More than 11% of the total budget funds have been allocated from the competent budgets for the education sector to which the mentioned budget users belong, taken as an example.