Hospodaření města Havířov

Abstract

The aim of this work is to evaluate the financial management of the town of Havirov during years 2006 – 2010, to evaluate the approved budget for 2012 and to propose possible recommendations. There were used the methods of analysis and comparison within completing of this thesis. The thesis is divided into the theoretical and analytical part and consequently it is divided into five chapters. The theoretical part includes the chapter “Characteristics of local government units”. In this chapter there is a description of the historical development of local governments and the analysis of the issues involving only the municipalities. The general information on municipalities in the Czech Republic, the budget structure and the whole budget process are described and explained here. There are the chapters “Analysis of financial management of the town in 2006 – 2010” and “Valorization of financial management, proposals and recommendation” included in the practical part. Firstly the town of Havirov is introduced. The thesis is focused on the analysis of the financial management of the town of Havirov in selected five-year period and on the draft budget in 2012. This is a detailed analysis of the city. We will take a look at the development and changes in individual revenues and individual costs in specific period. Subsequently the practical part is focused on evaluation of the financial management of the town within years 2006 - 2010 and the changes that occurred in the budgets are also monitored. And the end of the chapter there is a description of the draft budget for 2012, debt service for the years 2006 - 2010 and suggestions for possible recommendations for the town of Havirov. The thesis is based on the professional literature and basic legislative provisions. In the practical part the data are downloaded from the web site of the Ministry of Finance “ARISweb” and “ÚFIS” and also the internal documents of the town Havirov published on its website are used.