Hospodaření obce Staré Město

Abstract

The aim of this work is to describe and evaluate the financial management of the municipality of Staré Město in the years 2007 - 2011, mainly incomes and expenditures side of the municipality budget. The first part of bachelor work is theoretical. Attention is paid to the general principles of financial management municipalities. The chapter describes the financial management of the municipality and the budget structure Chapter ends with public control and control system. The second, analytical part is devoted to the description of Staré Město, its history and present. This chapter discusses the municipal authorities from both the theoretical point of view and from the current politics of the city. The larger part of the chapter is devoted to incomes and expenditures budget of theoretically and practically. Practice is focused on the financial management of Staré Město in 2007 - 2011 according to the actual results of the city. Budget balance are calculated for individual years. Third, the practical part is focused on the incomes and expenditures side of budget. Incomes are discussed in detail breakdown by type budget structure of tax, non-tax, capital income and transfers received. Expenditures are analyzed in detail the current and capital. There is also an indicator calculated debt service. To achieve given aim is used the method of analysis and comparison of time budget in these years. For working up bachelor work are used quotes and content analysis of literature, laws and website of the Ministry of Finance, Public Administration Portal, the Czech Statistical Office and the official site of the Staré Město. In the practical part are used the documents and the data from the Municipality Office of the Staré Město and the information system of the Ministry of Finance ARIS and ÚFIS.