Investice do školství ve městě

Abstract

The goal of this thesis is to evaluate the financing of capital projects and investments to schools in Šumperk. The theoretical part of the thesis summarizes the principles of municipality financial management. It defines the municipal authorities and their competences, the budget, budget perspectives, budget income and financing of municipal educational systém. It also describes the structure, capacity and vacancies in pre-elementary and elementary schools, municipal financial management analysis 2006-2010 and subsequent municipal education investments volume. The research part focuses on investment to specific educational institutions financial management, technical condition of individual institutions and overview of the age of individual buildings. The elaboration and purpose of the energy audit and subsequent overview of realized projects, grant-financed and self-financed by municipalities and schools. In the final part, the thesis evaluates the share of investments into educational institutions in relation to total municipal expenditures for the monitored period, and investments financial management in the future.