Zhodnocení příjmů vybraných obcí ze státního rozpočtu

Abstract

The goal of the diploma thesis is to evaluate selected revenues and expenditures of municipal budgets of municipalities in the district of Šumperk. The thesis evaluates selected personnel expenditures of municipal budgets and selected transfers from the state budget. Obtaining funds from the state budget is very important for municipalities because of providing the public administration in municipalities. Funding from the central budget will enable the control of the provision of public services, and a certain level and quality comparable in all municipalities of the Czech Republic. On the other hand, it is appropriate that funds be provided only in the amount so as not to waste these funds and thus not reduce the efficiency of the services provided. For this reason, municipal revenues from subsidies and transfers should not form the majority of total municipal revenues.