Zhodnocení výdajů obcí na služby pro fyzické osoby

Abstract

This bachelor thesis focuses on the analysis and evaluation of expenditures of selected municipalities on services for individuals, using the sectoral classification of the budget structure. The expenditures are examined over the period 2019 to 2023 and recalculated per capita. They are subsequently compared with the average values of municipalities across the Czech Republic within the same population category, specifically municipalities with 500 to 1,000 inhabitants. The emphasis is placed on items from Group 3 – Services for individuals, as these include essential public services such as education, healthcare, housing, and environmental protection, and represent a significant portion of municipal budgets. The thesis is divided into six interrelated chapters. The theoretical part defines the rules of municipal budgeting and the structure of the public budget. The practical part presents the methodology of analysis and provides a detailed assessment of the expenditures of individual municipalities compared to the national average. Particular attention is given to expenditures on services for individuals, which are clearly compared by individual budget items. The aim of the thesis is to provide a comprehensive overview of the budgetary priorities of municipalities in this population category.