The crisis, as a very unfavorable event, represents a state of danger and insecurity for business entities that are threatened with survival. However, a crisis can also be an opportunity for organizations and their leadership to prove themselves and others by pulling the subject out of the crisis. A business crisis refers to an unplanned and unwanted process of limited duration that harms the company’s primary goals and has an ambivalent outcome. Organizations are vulnerable to a series of crises, each of which poses a different type of threat and there is no one way to manage the crisis. Crisis management is a relatively new area of management that includes identifying the nature of the crisis, intervening to minimize damage and taking action to recover from the crisis, all with a strong focus on image protection and creating a visible impression among stakeholders that the company's recovery is underway. The budget of the City of Split is an act in which all planned annual revenues and receipts and all expenditures and expenses of the City related to the period of one fiscal year, ie from 1 January to 31 December, are approved by the City Council as the basic representative body of the City. Split. The City of Split must very realistically assess the growth of budget revenues, and especially tax and non-tax revenues that the City itself determines and collects. Beneficiaries of the budget of the City of Split are institutions established by the local unit, and which are mostly financed from the local budget; their budget revenues are an integral part of the local budget. Fiscal capacity is the ability to finance the budget expenditures of a local unit using its own budget. Budget revenues and receipts of the City of Split are classified into three basic categories: 1) operating revenues, 2) revenues from the sale of non-financial assets and 3) receipts from financial assets and borrowing. Budget expenditures and expenditures of the City of Split are also classified into three categories: 1) operating expenditures, 2) expenditures for the acquisition of non-financial assets and 3) expenditures for financial assets and borrowings. The impact of the crisis on the budget of the City of Split is visible especially in 2013 and 2014, when the GDP rate of the Republic of Croatia was negative, which affected changes in certain budget items. An indicator of a good strategy of the city of Split in crisis conditions is the formation of a crisis Financial and Economic Advisory Team of the Mayor of Split who proposed a package of measures to stimulate the economy against the crisis caused by the corona virus.