Závěrečný účet a analýza hospodaření vybrané obce

Abstract

This thesis is dealing with analyzing of the chosen municipality’s financial management. Chosen Township is municipality of Bělotín. First is described theoretical part according to professional literature and legislations. There are described general principles of municipality’s financial management, municipal jurisdiction and its institutions. Next chapter is aimed at the budget of the municipality, budget process and budget composition that also contains Final account of the Township. Practical part of the thesis presents financial management of Bělotín between the years of 2010 and 2013. Information is gathered from Final accounts of the Township. Revenues and expenditures of the FIN 2-12 M statement during followed timeline are assessed based on the method of comparison. Aim of this thesis is to evaluate economic situation of the municipality and to compare chosen years between each other.