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In this research paper will be presented a detailed description of the methodology for analysis the budget and the improving connections, and budget planning for the provision of financial and developmental policies in Kosovo. This paper has been written intelligibly, so that could be read and easily understood by non-specialists of field of economics and finance. State budget is one of the most important economic instruments, to have Government of Kosovo in available. Drafting and spending the budget Kosovo has been the competence of local institutions since the establishment of the Provisional Institutions. However, even after more than a decade from the time when local institutions have enjoyed the right to drafting the costs of the state budget, there are major problems in drafting procedures, expenditure and budget reporting. Kosovo budget in some cases is approved hastily and without debate in the Assembly of Kosovo. The current form of appropriations and budget reports is not at that level of detail as to enable the members of the Assembly and citizens understand clearly the way of divisions and expenditure of public money. DOI: 10.5901/mjss.2015.v4n1s1p61

Role and Impact of Budget as an Instrument of Financial and Developmental Policy in Kosovo