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The Relationship between Municipal Development Program, Budget Outlook and Annual Municipal Budget
SYSLOVÁ, Pavlína
The bachelor{\crq}s thesis deals with the municipality development programme, budget outlook, and annual municipality budget in selected sample municipalities. In the theoretical part, the thesis studies individual documents, their legal regulation and recommendations for their preparation and application. The practical part contains an analysis of the existing links between the municipality development programme, budget outlook and annual municipality budget. It also includes a more detailed description of links between the development programme and financial instruments, i.e. between the budget outlook and the annual budget of the municipality, the city of Plzeň. According to the results of the analysis of examined municipalities, the current situation is not very satisfactory. The municipalities do not use the municipality development programme and financial instruments as defined by the recommendations for their preparation and application. Particularly in smaller villages, there is no education in this field and the regulations are frequently infringed.
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