Účetní aspekty veřejného investování na příkladu projektového záměru z oblasti regionální sportovní infrastruktury

Abstract

The aim of the thesis is to map the situation of subsidy support focused on sports infrastructure. The theoretical part of the thesis defines the basic terminology in the field of sport, subsidy policy, subsidies, project plan development and project management. A subsidy programme is introduced, which serves as a theoretical basis for the implementation of a project plan. The methodology of project development and the theoretical aspects of accounting procedures of subsidy provision in the Czech Republic are also taken into account. The practical part of the thesis focuses on the identification and planning of a model investment project in the field of rowing infrastructure. A subsidy call is presented, which defines the criteria that the applicant must meet as an applicant for financial support. Subsequently, an ex-ante accounting of the receipt of the grant is presented, including further selected examples of a model project plan. Overall, this thesis focuses on the practical application of project management and accounting procedures in the provision of subsidies in the context of the sports sector infrastructure in the Czech Republic.