Zhodnocení vybraných výdajů obecního rozpočtu obce Kozmice

Abstract

The main goal was to evaluate selected expenditures of the municipality of Kozmice during the years 2010 to 2020. The first part characterizes the territorial self-government, the municipality and the municipal budget. The municipal budget is divided into revenues and expenditures, which are divided by type or industry. The breakdown by type divides expenditure into current and capital and sectoral into six groups. In the next part of this bachelor thesis was the practical part, which consists of two chapters. The first of them characterizes the methods used and the village Kozmice. In the second of them, a group is selected, which consists of current expenditures, which are evaluated depending on the development over the years and depending on the percentage of current and total expenditures. The following expenditure was selected for this evaluation: non-investment purchases and related expenditure, salaries and similar related expenditure, expenditure on non-investment transfers to public entities, expenditure on non-investment transfers to private entities, expenditure on non-investment transfers to the population, expenditure on non-investment transfers and related payments abroad, and other non - capital expenditure. In the last part of the work is the conclusion.