Analýza hospodaření vybraného územního samosprávného celku

Abstract

This thesis is focused on the analysis of the money management of the selected territorial self-governing unit. The theoretical part defines the legislation concerning territorial self-governing units, theoretical clarification of the terms concerning municipalities, identification of municipalities, territorial competence of municipalities, established municipal authorities. The theoretical part also describes the money management, accounting of municipalities, budgeting and the previous budgetary process. The third chapter describes the selected municipality of Dolni Lutyne, whose money management was analyzed and evaluated. The practical part is then focused on the analysis of the money management of the selected municipality. In this part, you can find the compiled money management of the municipality in 2015-2018, the approved municipal budget for 2019 and the subsequent medium-term budget outlook until 2027. In conclusion, the money management of the municipality of Dolni Lutyne during the monitored period is evaluated and possible measures for the future development of the municipality are also proposed.