1) eelarve – eelarveaasta põhitegevuse tulude, põhitegevuse kulude, investeerimistegevuse, finantseerimistegevuse ja likviidsete varade muutuse plaan koos täiendavate nõuete, volituste ja informatsiooniga, mis on aluseks kohaliku omavalitsuse üksuse vastava aasta tegevuste finantseerimisele;
defineeritakse selle seaduse ulatuses
1) budget – a plan of operating revenue, operating expenditure, investment activities, financing activities and changes in liquid assets for a budgetary year together with additional requirements, authorities and information which are the basis for financing the activities of a local government during the corresponding year;
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