Přezkoumání hospodaření obce krajským úřadem

Abstract

The main objective of this graduation work is revision of economy by Regional Authority. Graduation work deals with that, what checking processes, disposals and instruments are used to protect public means against their wasteful, uneconomical and unsuitable exploitation to prove credibility of the results presentation, demonstrativeness of their registration and by what way the municipalities make sure if their economy in conformable with prescripts and account legislation in all important regards. The theoretic part is concerned with clearing of individual theoretic aspects. This part describes municipal, municipal budget, progress of the legislation in the area of revision of economy of territorial autonomous units, the object of revision and final account. Hereafter the work analyses aspects of revising and procedures of revising, rules of revising, revising result report and order penalty. The practice part is aimed for reviews of economy municipal association by regional authority. It analyses revision result economy reports in 2005 – 2008 and partial revision result economy reports. It includes personal accession to mistakes and absences and their corrections.