Náklady obcí na financování školských zařízení

Abstract

Bachelor thesis "Costs of Municipalities on Financing of School Facilities" is focused on the financing of the allowance organizations from municipal resources. The aim of this work has been to analyze education spending in two municipalities, compare them, evaluate and outline possible solutions to improve their financing. The theoretical part describes the characteristics of municipalities, their functions and methods of establishing allowance organizations. More specifically deals with the methodology for the management of regional schools, financing of their functioning, transfers and financial normatives, by which the state contributes to the cost of education. The practical section is focused on comparing the costs of the selected municipalities and their specific allowance organization - schools, which are financed by municipal expenditures. The analysis of municipal finances is performed for the period from 2007 to the year 2011, as well as the expenses of schools that are analyzed into detailed items. Based on the information obtained the recommendations for improvement of the financial condition and management of schools and the municipalities as well are summarized at the end.