Financování školských příspěvkových organizací obcí

Abstract

This thesis is focused on Financing of School Allowance Organizations in Municipalities with Extended Power Orlová between years 2007 and 2010. The aim of thesis is analyzing of current financial system of preschool and elementary school. Next objective is to purpose recommendation for further development. The analysis was focused on direct non-investment expenditures on education provided to schools and schools facilities from state budget. These expenditures include funds for staff salaries, related statutory costs and other non-investment expenditures. Theoretical part is devoted to brief view on the education issue, its position in the public sector and the impact of public administration reform in the areas of preschool and basic education. Analysis of provided grants from state budget to chosen schools and schools facilities is made in practical part. This analysis is counting with demographic development and organizational changes which affect the budget of each organization.