Analýza a zhodnocení rozpočtového hospodaření vybraného územního samosprávného celku

Abstract

The thesis is focused on the analysis of budgetary management of a selected municipality. The theoretical part of the thesis deals with the basic definition of territorial self-governing units, the financial system including the budget, budgetary outlook and the final account of the municipality. Furthermore, the budget management of territorial self-governing units is characterized here, supplemented by the budget structure. The practical part of the thesis is focused on the analysis of budget revenues and expenditures in terms of both sectoral and type breakdown of the budget structure in the years 2018-2020. Finally, an evaluation of the budgetary management of this municipality is made, supplemented by a proposal to improve the management of the municipality.