Dotace a jejich vliv na rozpočet města Zábřeh

Abstract

The thesis is focused on the impact of the investment and operating grants on the budget of municipality Zábřeh. The subjects of the analysis of the total impact were the grants accepted to the budget of municipality Zábřeh in the years 2009 - 2012. The work is partly focused on the interpretation of the basic theoretical concepts related to the drawing up of the budget, largely based on applicable legislation. In the next section is performed a complete analysis of income and expenses in each year, in classification by budget structure (species sorting). In conclusion of this work, it is possible to get acquainted with the impact of investment and operating grants on budget revenue of municipality Zábřeh in individual years. To assess the impact of the was used the supposition that these grants to the budget of municipality Zábřeh were not accepted, but in the context of this would be not implemented certain investment expenditures.