Research background: Municipalities, as entities of local government, finance the performed activities on the basis of the budget, which has a program structure. However, due to the global COVID-19 pandemic, municipal incomes have declined. Municipalities therefore had to adjust their budgets and reduce expenditures, which could disrupt several processes in municipalities. Purpose of the article: The main aim of the paper is to analyse the budgets of selected local government entities and assess the impact of the COVID-19 pandemic on the use of funds by municipalities with an emphasis on the security area. Methods: In order to assess the impact of the COVID-19 pandemic on the use of funds by municipalities, a detailed analysis of the budgets and final accounts of selected municipalities will be carried out. The amount of income and expenditure in these municipalities before and after the outbreak of the COVID-19 pandemic will be examined. For this purpose, basic scientific methods and methods of mathematical statistics will be used. Findings & Value added: Based on the assessment of the COVID-19 pandemic impact on the budgets of municipalities, it will be possible to determine the activities that experienced the largest revenue shortfalls due to the fact that the municipalities could not finance them from their revenues. The contribution of the paper will be recommendations that should prevent such situations in the future and thus prevent the amount of damage that has been recorded as a result of the loss of income of municipalities.

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Classified information is information of vital importance to the State, which must be protected against disclosure, misuse, damage, unauthorized reproduction, destruction, loss or theft in the interest of the State. At present, there are four levels of classification. For each classification level, precise requirements are laid down for the material of the walls, partitions and ceilings of the rooms in which classified information is stored. Several types of materials are defined for each classification level. The objective of this study was to test and determine whether the different types of materials proposed for the Confidential level meet the same level of resistance. A drop weight test via pendulum was used to determine the resistance. A 50 kg weight was used to break through a 60 × 100 cm sample. The impact of the weight was on the exact center of the sample. The result of the tests was that to break through samples of different materials, large differences in the drop height of the weight were required. The most resistant was the specimen made of reinforced concrete, which required 3 impacts from a height of 80 cm to break through. On the contrary, the least resistant were the specimens made of masonry of autoclaved aerated concrete, where after 2 falls from a height of 5 cm, the sample broke into 2 parts.

Research background: Security and protection of public order should be a priority in every municipality. Just as residents protect their homes, so municipality should protect regional self-government buildings, public places such as, squares, parks and playgrounds. Currently, the COVID-19 pandemic is reducing the budget of the municipality, which also it should reduced the budget for the activities of municipal police. Purpose of the article: The study deals with the analysis of municipal police budget for the last 5 years and the analysis of municipal police interventions in each of these years. Subsequently, a correlation will be created between the annual budget of the municipal police and the number of interventions in the relevant year. The main objective will be to assess whether the number of municipal police interventions in one year depends on the annual budget. Methods: The mentioned analysis of publicly available sources and correlation to determine the dependence between two variables will be used to prepare the article. Synthesis, induction and deduction will also be used.. Findings & Value added: The result of the study can be used by municipalities to create a municipal budget and determine the amount of the municipal police budget so that its activities are as effective as possible. The study will also provide an overview of municipal police interventions in recent years, from which it is possible to predict the number of interventions in the coming period.