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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
The budgetary process in the Czech Republic and OECD countries: Control and audit
 Fuková, Markéta ; Sedmihradská, Lucie (advisor) ; Kučerová, Zuzana (referee)
This thesis deals with the control and audit of the state budget. The main objective is to evaluate the control and audit of state budget in the Czech Republic and provide recommendations. To achieve this objective, content analysis of literature and laws is done. Then based on the database of Budget Practices and Procedures Database, analysis of the responses of OECD countries is made. According to responses from the database, tables that compare the internal audit, external audit and performance audit carried out by the supreme audit institutions are compiled. From obtained knowledge and appreciation of the situation in the Czech Republic recommendations are proposed. In the area of internal audit is strictly necessary to separate the internal auditing function and increase the number of performance audits. In the area of external audit is essential to strengthen the powers of the Supreme Audit Office and legislatively adjust the annual audit of state budget. For the implementation of a performance audit carried out by the supreme audit institutions is necessary to eliminate the mistake in the law on the Supreme Audit Office, where it is not requirement of control effectiveness. It is necessary that the Supreme Audit Office began to conduct a performance audit. In the whole control system is necessary to increase the enforceability of the audit conclusions and ensure prosecution of those responsible for the shortcomings.
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Mandatory expenditures in the Czech Republic, structure and development
 Fuková, Markéta ; Urbánek, Václav (advisor) ; Urbánek, Václav (referee)
This bachelor thesis deals with the structure and development of mandatory expenditures in the Czech Republic. In the first part of the work, public expenditures are classified, there is explained the concept of mandatory expenditures. In the second part of the work, groups of these expenses are progressively characterized and their development is shown using tables and graphs. Gradually, statutory mandatory expenditures, other mandatory expenditures and quasi mandatory expenditures are discussed. All these groups increased during the period 1995-2007. The problem is also the proportion of mandatory and quasi mandatory expenditures to total expenditure, which reached almost 71 % in 2007. The benefits of pension insurance are most and often discussed area. The last part of the work is devoted to these benefits with a focus on old-age pensions. In this part the impact of pension reform in 2003 is assessed. The comparison of reality (reform was realized in 2003) with the model (if the reform was not took place in 2003) shows that this reform has been effective and the pension scheme came into surplus.
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See also: similar author names
3 Fuková, Martina
1 Fuková, Michaela
1 Fuková, Miroslava
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