Analýza a zhodnocení rozpočtového hospodaření vybraného územního samosprávného celku

Abstract

The aim of this master‘s thesis is to analyze and evaluate the budgetary management of a selected regional self-governing unit for the years 2019-2023. The analyzed regional self-governing unit is a municipality that is neither a municipality with extended powers nor a delegated municipal office. The master’s thesis is divided into theoretical and practical part. The theoretical part is focuseed on budgetary management of regional self-governing units, types of municipalities and their competencies, classification of revenues and expenditures according to their types, vertical-horizontal analysis, and SWOT analysis. In the beginning og the practical part there is a description of the selected regional self-governing unit. Subsequently, an analysis of the budgetary management of the selected municipality is performed, specifically focusing on the balance of revenues and expenditures, a detailed analysis of revenues and expenditures according to their classification by type, and expenditures according to sectoral classification. The conclusion summarizes the results of the analysis and evaluation of the budgetary management.