Analýza a zhodnocení dotací neziskovým organizacím z oblasti sportu z rozpočtu obce

Abstract

This bachelor thesis was focused on the Analysis and Evaluation of Subsidies to Non-profit Organizations in Sports from the Municipality Budget. For the purpose of the bachelor's thesis, the city of Hranice and its subsidies in the field of sports were selected in the period 2013-2017. The bachelor's thesis also includes theoretically characterized by territorial self-governing units, delegated competence, independent competence, municipal authorities and their functions. Further, the chapter defines concepts such as the budget of territorial self-governing units, what are the revenues and expenditures of the budget. The bachelor thesis also describes and characterizes the notion of non-profit organization, its financing, financial resources and financial support. Further, the details of the application for subsidy from the budget of the territorial self-governing unit and the requirements of the public contract in case of approval of the grant application are presented and at the end of the theoretical chapter there is characterized the support of non-profit organizations active in the field of sport. A comparative analysis was used to analyze and evaluate, which made it possible to find out to whom the city of Hranice most often provides subsidies in the field of sport. According to the analysis of the subsidy policy and the evaluation of the non-investment subsidies provided to non-profit organizations, it was found that the city of Hranice supports the field of physical education and sport to a greater extent than the area of culture. The most frequent beneficiaries of grants are non-profit organizations.