Hospodaření obce Vítkov v oblasti školství

Abstract

This thesis is dedicated to contributory organizations established by a local government unit. It is predominantly focused on an analysis of the financial management of the municipality of Vítkov in the sphere of education, especially nursery and primary schools, which it establishes as its contributory organizations. The aim is to propose recommendations for possible improvements in areas of financial management in the education sphere based on the analysis of financial flows to contributory organizations carrying out activities in nursery and primary schools. The work is based on the hypothesis, which argues that bringing together legal entities performing activities of primary and secondary schools leads to savings and streamline funding. The thesis also defines a theoretical background on the issue, as well as an analysis, introduces a new concept of education in Vítkov and its impact on the city budget. Based on the ascertained data, in the conclusion of the thesis suggestions and recommendations for possible streamlining of funding from the municipal budget are given.