Zhodnocení hospodaření a řízení investic u vybraných obcí

Abstract

This diploma thesis analyzes the budgetary management of the Municipality of Libavá in the period 2016–2024, focusing on the evaluation of financial stability through the current balance per capitate aim of the thesis is to assess the development of this indicator, compare it with se-lected municipalities in the Olomouc Region, and examine its relationship with the municipali-ty’s investment activity. The analysis is based on data from the State Treasury Monitor and ap-plies time series and comparative analysis methods. The results show that the Municipality of Libavá achieved a positive current balance in the period 2016–2020, while in 2021–2023 the balance declined into negative values due to an increase in current expenditures. In 2024, a posi-tive balance was recorded again. Compared to selected municipalities, the Municipality of Liba-vá shows a lower average current balance per capita, which limits its ability to generate its own financial resources for investment financing. The municipality’s investment activity is therefore dependent on external sources and exhibits a fluctuating pattern. The specific development of budget management is influenced by historical and structural factors related to the establishment of the municipality following the transformation of a former military area and the extent of man-aged assets. The thesis contributes to understanding the relationship between current budget performance and the investment capacity of municipalities.