Hospodaření statutárních měst

Abstract

This bachelor’s thesis focuses on the financial management of the statutory city of Ostrava and the statutory city of Brno between 2023 and 2026. The aim of the thesis is to evaluate the financial management of the selected statutory cities, analyse the revenue and expenditure sides of their budgets, and, through their mutual comparison, identify the main differences between the two cities. Based on the findings, recommendations are subsequently proposed for possible improvements in their financial management. The theoretical part of the thesis defines territorial self-government, municipalities, statutory cities, city districts, independent and delegated competences, the municipal statute, and the most important municipal bodies. This part also deals with the economic aspects of the functioning of a statutory city, particularly the budgetary process, the revenue and expenditure sides of the budget, and the review of financial management. The analytical part first describes the revenues and expenditures of both statutory cities. The selected data are then converted to a common basis, namely recalculated per capita, and compared with each other, including the budget balance of both cities. The conclusion of the thesis provides an overall evaluation of the findings and presents possible recommendations.