Rozpočtový proces ve vybraných obcích

Abstract

The subject of this thesis is budgetary process at the municipal level. The thesis analyses individual phases of budgetary process like the preparation, development and subsequent approval of the municipal budget and the municipal final account. Budgetary process is also compared in selected municipalities. The aim is to evaluate spectrum of possibilities how to approach budgetary process. The structure of the thesis includes five chapters including introduction and conclusion. The second chapter is purely theoretical and describes key concepts of budgetary process. The third chapter is analytical and focus on budgetary process in selected municipalities. The fourth chapter compares individual aspects of budgetary process in selected municipalities.