Hospodaření města

Abstract

The object of this bachelor thesis is to find out how Bruntal city is managing its public finances. Thesis is divided into theoretical and practical part. Theoretical part is focused on territorial government units, types of municipalities, local authorities and financial management. In the practical part is introduced Bruntal city, its local authorities, its financial management during years 2005-2010, debt service indicator and also evaluation of financial management based on revenues and expediture parts of financial structure. The goal of this bachelor thesis is to evaluate progress in financial management based on generic clasification of the budget structure and propose possible evolution of Bruntal city budget in years 2011-2013.