The Budget user Reference Model gives guidelines for the design of financial management information system (FMIS) for Budget Users of the Republic of Croatia. The model aims to implement good practices in the field of public expenditure control and FMIS design by standardizing business processes and system functionalities necessary for supporting data exchange processes between the State treasury and its budget users.  The reference model is aimed for authorities within the state ministries and their advisors who are engaged in planning and implementing such systems.