Přezkoumání hospodaření územního samosprávného celku

Abstract

This Bachelor thesis is aimed at an issue of the review of self-governing territorial unit financial management as an important part of control system applied in the area of public fund management. The goal of the thesis is to map used methods and procedures, individual legal regulations, as well as frequently identified failures and nonconformities. Results from the management reviews have been analysed, particularly the results in the following regions: Moravian-Silesian Region, Statutory City of Ostrava with a special focus on Lhotka Municipal District.