Zhodnocení hospodaření obce Sudkov se zaměřením na výdaje

Abstract

The bachelor‘s thesis deals with the evaluation of the financial management of the municipality Sudkov in the years 2011-2019 focusing on expenditures. The theoretical part of the thesis describes the topic of the existence of municipalities in the Czech Republic and also the financial management of a municipality according to the calculated budget. The practical part deals with the evaluation of the municipality’s financal management using the method of analysis to analyze the municipality’s budget. Then, the evaluation of the financial management is focused on the expenditures according to the individual sectors of the budget using selected recalculations. Based on these findings, it was found that the current and capital expenditures of the municipality are growing over time, with the exception of the capital expenditures in the sector of public administration and services that are decreasing over time. In general, the municipality spends most of its funds in the sector of services for the population, specifically on the local government in terms of the current expenditures and also on transport in terms of the capital expenditures.