Analýza závěrečného účtu obce se zaměřením na projekt „Centrum pro sport a volný čas“

Abstract

The aim of the thesis is the analysis of the final account of the municipality Mikulovice in the years 2015 – 2017 and the evaluation of the selected project "Center for sport and free time". The diploma thesis is divided into two parts, the theoretical and practical part. The theoretical part focuses on the legal regulation of the village, farming village, accounting, financial statements and final account of the municipality. The practical part is divided into two parts. The first part is focused on the characteristics of the selected municipalities, and selected the project named "Centre for sport and free time". The second part is focused on the analysis of the final account of the municipality in the years 2015 – 2017 and on the issue of the project. The issue of the project is based on a comparison of the planned and actual income and expenditure in those years.