The present research aims to identify the strengths and weaknesses of the budgeting system in the municipalities of Markazi Province as well as to plan an appropriate strategy. This research is an applied descriptive-exploratory study. The Arak City Municipality experts examined the most important strengths, weaknesses, and opportunities. The increase in the collected factors is measured using the hierarchy analysis process applying Excel software and is specified in the last strategic situation using Manris SWOT analysis. The results revealed that the "program history, planning, and targeting in the municipality, and the existence of codified strategic plans'' are strengths of the budgeting system of Markazi Province municipalities. Further, the ''existence of mechanized accounting system and its connection with the mechanized system of income, budget, administrative, and other related issues are of its weaknesses. The issues related to the analysis and review of technical and economic efficiency, "weakness of statistics to evaluate programs, the weak connection between programs and budget sources" are prioritized as the first factors. The opportunities include "the need to use the strategic planning model to meet the citizens' needs", and "quantitative and qualitative image and development of strategic planning and evaluation programs". Moreover, the threats to the municipality's budgeting system are the "rapidly changing of city's dynamic system and continuous review of the strategic planning system". The results showed that the strategy of "Developing the use of new technologies to facilitate the implementation of operational budgeting" is prioritized as the first action plan; the "use of integrated infrastructure for better training of new systems" is the priority of the second operational and strategic plans and the "use of financial managers' support and investment" is considered the priority in the third operation plans.