Zhodnocení hospodaření vybraných měst v oblasti finanční a majetkové

Abstract

The work is focused on the evaluation of municipal management in the field of finance and property in the period 2010-2019. Municipalities with extended powers with a population in the range of 2,000–9,999 from the Moravian regions in the Czech Republic are selected and evaluated. The results of financial management show that the shares of tax revenues increase regularly compared to subsidy revenues. Over time, the share of normally recurring income with respect to municipal property is also growing, which in the future may have a negative effect on the ability of some municipalities to reproduce and enhance existing property. The value of property has a growing trend over time, but the relationship between the value of property and the number of inhabitants in municipalities has not been confirmed. Despite a comparable selection of evaluated municipalities, it was proved that individual municipalities are different in terms of assets and do not have a comparable value (neither in absolute nor in relative terms per capita). The recommendation is a long-term comparison and monitoring of the development of the values of municipal property and related revenues and expenditures, which can help self-governing bodies to make the right decisions and long-term effective management of municipal property.