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Budgetary principles and their reflection in valid legislation
Hejná, Alena ; Boháč, Radim (advisor) ; Marková, Hana (referee)
Legal principles are fundamental elements for every branch and sub-branch of the law. The same it is in the case of budget principles which are leading principles of the budgetary law. Due to their importance it is necessary to establish these principles to the law effectively. This work, entitled Budgetary principles and their reflection in valid legislation discusses to what extent is this requirement fulfilled in the Czech Republic. This diploma thesis is divided into an introduction and six chapters, the conclusions and list of sources. The aim of the work is the analysis of budgetary principles in terms of their reflection in the laws of the Czech Republic and the European Union. General characteristics of legal principles, as defined legal theory is outlined in the first chapter which follows after brief introduction. The second chapter of this thesis is devoted to mainly budgetary principles. The budget law and budgetary principles are defined in the introduction to this chapter. The attention in this chapter is focused on the analysis of the individual budgetary principles and their reflection in the current legislation. Of the all budgetary principles most attention is paid to the principle of equilibrium of public budgets which is a key theme of this work. Due to the lingering economic...
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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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Performance and program budgeting on the level of municipal authorities
HAMPELOVÁ, Anna
The aim of my thesis was to clear up the issues of the program and performance budgeting on the level of municipal authorities. On the basis of available sources, I have gained findings and experience from abroad where these methods are used from the half of last century. Various changes and measures are assessed and realized to make a budget process better, economising more transparent and the allocation of sources more improved. The establishing of program-performance budgeting is quite a difficult process including several phases. Their realization is a necessary condition to be able to continue with the next phase and the whole process itself.
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