Analýza rozpočtového hospodaření obce Bystřice

Abstract

The subject of this study is the analysis of the budgetary management of the municipality Bystřice in 2013-2016. The theoretical part is divided into two chapters. The first theoretical chapter first describes the position of territorial self-governing units within the public administration. Further, the municipality is characterized in detail with a focus on its budgetary process. The second theoretical chapter analyzes the individual income and expenditure items of the municipal budget. The practical part consists of one chapter. Within it, the village of Bystřice is first characterized. The main part is devoted to an overall analysis of the municipal budget and analysis of the share of the individual income and expenditure items of the budget on the total revenues and expenditures of the municipality.