Finanční hospodaření Statutárního města Ostravy, městského obvodu Polanka nad Odrou

Abstract

The goal of this thesis is to describe and evaluate the finance management in Polanka nad Ondrou – one of the municipalities of the statutory city of Ostrava.

The theoretical part explains the general terms, e.g. a municipality and its fields of activity, municipal authorities, public budget functions, a budget, a budget process.

In the practical part, these general terms are transferred on the municipality of Polanka nad Odrou. The evaluation is in the form of an analysis. The subject of the analysis is the evaluation of particular income and costs in the budget of the municipality of Polanka nad Odrou. The indebtedness is expressed by the debt service coverage ration.