Analýza rozpočtu města Rychvald

Abstract

The aim of my diploma thesis is an explanation of budget structure of the city of Rychvald, analysis of revenues and expenditures classes according to the budget structure. This analysis is made for three budget seasons. The budget and the closing account are the main documents that provide to town citizens the basic information about town management. The second chapter is dedicated to statutory instruments that regulate city management and budget draw up. There is also described a characteristic of the town of Rychvald. In the third chapter there is a detailed analysis and synthesis of approved city budget. There is also made revenues analysis that also includes tax, non tax and capital revenues, received transfers and financing. Then there is expenditures analysis, which also includes current expenditures, it means benefits and grants, and capital expenditures. A contain of the fourth chapter is a comparison of approved budget with closing account for three years. Then a suggestions and recommendations for improvement of budget financing of the city of Rychvald are made.