Hospodaření obce

Abstract

The Bachelor´s thesis deals with the analysis of the municipality Bílá for the period 2009-2013, and it is divided into practical and theoretical part. The theoretical part describes the position of the municipality by law, shows the differences between delegated and separate powers and divides the municipal authorities. The thesis also defines what is the municipal budget, sets out the principles, such as the budgetary process control, stages of the budget process, what the budget structure and what they are made up of revenues and expenditures in the budget. The practical part deals with the analysis of total revenues and expenditures for each year of the reference period. These revenues and expenditures are divided into appropriate the classes, the first class is represented as tax revenues, the second class as non-tax revenues, the third class as capital revenues, the fourth class as received transfers, the fifth class as current expenditures and the sixth class as capital expenditures. The next chapter is devoted to the overall evaluation, whether the municipality Bílá managed on the basis of that analysis correctly, efficiently, effectively and economically.