Zhodnocení podmínek pro poskytování dotací z rozpočtu vybraných obcí Moravskoslezského kraje

Abstract

This master thesis evaluates the conditions for providing subsidies in selected municipalities of the Moravian-Silesian Region, the cities of Fulnek, Odra, Studénka and Nový Jičín. It analyzes in more detail the funds provided in the form of subsidies and donations from the budgets of selected municipalities. It focuses on the most common recipients of subsidiesand donations. Selected municipalities provide financial support in the form of individual subsidies, program subsidies and in less frequent cases in the form of donations. The most frequent recipients of the support provided are non-governmental non-profit organizations, mostly associations. When providing subsidies, municipalities follow their internal directive in individual cases only through the program document. Most municipalities provide program subsidies, defined by the so-called program document, which contains a summary of materiál, time and financial conditions of support, which is determined directly by the support provider. Based on the performed analysis, it is clear that program subsidies are provided mainly by all associations. The predominance of individual subsidies was recorded at one town – Odra. The comparative indicator of selected cities is the average amount of subsidies and donations provided per capita of the municipality. It turned out that the city of Odra provides on average the highest volume of funds, on the contrary the city of Studénka the lowest, which may be caused by the application of evaluation criteria in the redistribution of individual funds. The whole systém of providing subsidies should be based on two main pillars. On the one hand, it is pragmatic for the municipality to follow the directive, which comprehensively lays down general rules for the distribution of funds, in the form of individual subsidies, program subsidies and donations, when providing this support. Although the provision of subsidies and donations is defined in the laws, it is important that there is a certain enlightenment that would bring a certain order to the systém of providing subsidies and gifts to the municipality. The second pillar is the individual program documents, which define certain conditions for a given supported area, which the municipality determines itself. In the case of program grants, it is worth mentioning the evaluation criteria in the form of the size and structure of the membership base, the tradition in the municipality or, for example, the ownership of the support ground.