Hospodaření vybraných obcí v územním obvodu obce s rozšířenou působností Frýdlant nad Ostravicí

Abstract

The diploma thesis deals with the management of certain chosen municipalities in the area of Frýdlant nad Ostravicí, a municipality with extended powers. The monitored period of the management of municipalities is five years from 2007 to 2011. The aim of this thesis is to compare certain chosen municipalities in the area of Frýdlant nad Ostravicí, MEP. It concerns the municipalities of Bílá, Malenovice and Staré Hamry. The theoretical part focuses on the origins and development of municipalities in the Czech Republic, their kinds, powers, and functions. Furthermore, the authorities, the budget together with its process of origin and budget calculations are included here. The practical part contains a brief history of the chosen municipalities and their current state, the particular municipalities' management and at the end a comparison of income and expenditures, where the income is divided into the categories of taxable income, non-taxable income, and capital income. The accepted transfers and expenditures are separated into several areas: transportation, education, culture, physical education and the environment. At the very end of this thesis, a mutual evaluation of expenditures of the particular municipalities during the monitored period can be found.