The aim of this paper is to analyse the budget of the Sisačko-moslavačka County for the period from 2022 to 2024, with a special focus on the transition from a deficit in 2021 to a surplus at the end of 2022. The paper provides a comprehensive overview of financial management, highlighting key strategies and measures that led to deficit reduction and financial consolidation. This paper is written to identify and analyse the key factors and measures that enabled Sisačko-moslavačka County to reverse the financial deficit and achieve a surplus. Given the importance of efficient budget management for regional development, the analysis can serve as an example for other counties and local governments. Existing studies often do not provide a sufficiently detailed overview of specific measures and strategies at the county budget level. Additionally, there is a lack of focus on the practical implications of budget policies and their impact on the local community. The main research question is: How did Sisačko-moslavačka County manage to reduce the deficit and achieve a surplus in such a short period? The research objectives include: • Identification of key measures for deficit reduction. • Analysis of budget policies and their effects. • Comparison of financial data over the years. • Presentation of the implications of achieved results on the local community. The paper employs both quantitative and qualitative methods. Quantitative analysis includes statistical processing of budget data and comparative analysis, while qualitative analysis involves documentary analysis of budget documents, interviews with key stakeholders, and a case study. Results: 1. Business revenues have significantly increased due to better tax revenues and assistance from the state budget. 2. Expenses have been controlled through stricter savings measures and cost rationalization. 3. Efficient debt and liability management has reduced budget pressure. 4. The use of solidarity funds and state resources has helped cover key investments. The paper demonstrates that a combination of revenue increases, expense reductions, and efficient debt management is key to financial consolidation. The implementation of these measures allowed Sisačko-moslavačka County not only to reverse the financial deficit but also to achieve budget stability and sustainability. These results have positive implications for the local community through improved public services and infrastructure and can serve as a model for other regions facing similar challenges. This paper contributes to the understanding of budget management at the local level and can serve as a reference framework for future research and practical applications in the field of public finance.