This manual aims to serve policymakers, municipal officials, social service professionals, and all those involved in the planning, budgeting, implementation, and evaluation of social services. In the first part of the manual, the fundamental concepts of public finances in Kosovo are examined, including municipal public finances along with funding sources, such as own revenues and government grants for municipalities. The planning process and budgeting types are also discussed.

In the second part of the manual, the budgeting model for social services is detailed, including budgeting for social services in the regular budgeting process, costing, and contracting of social services in municipalities.

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