Analýza rozpočtového hospodaření vybrané obce

Abstract

The topic of this thesis is the analysis of the budget management of the selected municipality. Frýdlant nad Ostravicí was selected for the municipality and the municipality budget was analyzed in 2015-2018. The thesis is divided into two parts, theoretical and practical. The second chapter of the theoretical part describes the lower territorial self-governing units - municipalities. The third chapter of the theoretical part describes the municipal budget and its revenues and expenditures. The theoretical part is applied in the practical part. In practical part analyzes the municipality budgets in 2015-2018. In addition to the budget analysis, the chapter also describes the history of the municipality of Frýdlant nad Ostravicí, its brief characteristics and the municipal council.