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Budget system and budget process
BOHDALOVÁ, Jitka
The bachelor thesis describes current budget system and budget process in conditions of the Czech Republic. The thesis deals with the characteristic of the budget system, its structure and process on the central and local level. It also deals with principles and rules. The attention is focused on budget of local government in whole thesis. The thesis uses the analysis that compiles in the practical part concrete data of financing of public domains on the regional level. The budget of the South Bohemia region and other incidental budgets are analyzed. For this purpose are monitored budget years 2007, 2008 and 2009 from the data of the South Bohemian Regional Authority. The classes of revenues and expenses of budgets are compared for these years. The purpose of using of financial instruments and assessment of the management of South Bohemia region is also analyzed. The topic of the bachelor thesis solves the issue of public budgets that is - not for the first look - touching each of us. Each citizen pays taxes, administrative charges or local taxes, etc., that are revenues of local budgets. It is important to understand how significant the principal of the fiscal decentralization is and when competences are delegated from the central level to the level of regions and municipalities - on this level, they are closer to the citizen. This stands even for local budgets that the citizen can control, influence by elected representatives or he can go to meetings of the representative board on the regional and even on the municipal (local) level because of the decentralization.
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Municipality fire protection with a view to economic assurance and material equipment of fire brigade units in the South Bohemian Region
FRÜHAUFOVÁ, Lenka
An important municipality tool for performing the rescue actions and for removing the disas-ter consequences, as well as, performing the population protection tasks, is a local voluntary fire brigade established and operated by a municipality in accordance with the Fire Protection Act. Municipal expenses designed for operation of these units include the region{\crq}s subsidies, investment and non-investment subsidies of the state and regional budget and municipality funding. This dissertation is aimed to compare the costs incurred by South Bohemian Region municipalities within their own competence to ensure the readiness for action of fire brigades in order to cover the regional fire protection territory in accordance with applicable legisla-tion. The thesis describes legal aspects of establishing the voluntary fire brigades, character-izes individual unit categories, providing details of their principal tasks. It also briefly com-ments on the budget-related rules for territorial regional administrative units and their budget structure, deals with the internal unit organization and informs on how the readiness for action is ensured. It presents results of the questionnaire survey and makes an analysis of the fire protection costs in 2006 and 2007 and of budgeted costs for 2008. The comparison with re-sults of another author dissertation and statistical yearbooks is also provided. The results, re-commendations and legal deficiencies are included at the end of the thesis.
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Basic relationship between method administration accounting and processing of budget. It will be demonstrated on the example of chosen non - profit organization
ČECHUROVÁ, Petra
Subject of this thesis is {\clqq}Basic relationship between method administration accounting and processing of budget. It will be demonstrated on the example of chosen non - profit organization.{\crqq} The aim of thesis is to point out connection between setting and checking the budget and method of leading accountancy. At first is written teoretical part of work, where is characterized general way of leading accountancy, basic characteristic of processing the budget, analysis of chosen information needed for processing the budget in accountancy scope. The second part is practical, where is described chosen non-profit organization and features of way, how to lead accountancy, documentation of processed budgets and metodical proposal for their processing. Connection between budgets and accountancy does exist. To compile the budget is closely connected with information from accountancy. Organization come out from accountancy schedule, during the process of puting together budget structure. It depends on who is puting the budget together. Every municipality has its own employee, who is engaged in this and also sets appearance arrangement according to his subjective consideration and according to survey of information for user. The budget comes from accountancy and is arranged with budget changes. The most economical seems to use the possibility of leading only one bank account, which is account 231 - The basic current account in connection with volume of property, budget, number of operations and activities etc.
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Budget Observance in the Particular Conditions of the City District Prague 14
Dušková, Martina ; Nováková, Štěpánka (advisor)
This Bachelor Thesis deals, in general, with local government units, incomes and expenses of municipality and then analyzes, in detail, the situation in City District of Prague 13. All the incomes, expenses, means of financing and the economic situation during period between 2007 -- 2009 are thoroughly inspected. This paper also outlines the issues behind European Union funds, through which City District draws assets for their own projects.
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Budget Observance in the Particular Conditions of Municipality Stary Materov
Sehnoutková, Veronika ; Nováková, Štěpánka (advisor) ; Takáčová, Hana (referee)
The thesis deals with economy and legal status, competency, authorities, budget, budgetary control, revenues and expenses of the municipalities in the Czech Republic. The practical part of the thesis focuses on financing, management, revenues and expenses analysis, budget observance analysis of the municipality Stary Materov in 2005 - 2009.
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The Influence of Transfers on the Economy of the Autonomous Territorial Unit
Valtrová, Jana ; Nováková, Štěpánka (advisor)
The undergraduate thesis focuses on using various kinds of transfers by the autonomous territorial units. The work points out the options of how the transfers can and do support the reinforcement of the autonomous territorial units. The theoretical part deals with the basic terms and their definitions, characterization of the autonomous territorial units and understanding of these given issues. The practical part analyses which parts of the town Meziboří are influenced by the transfers the most as well as the all in all influence of the transfers on the economy of the town Meziboří between the years 2004 and 2007.
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Filling budget on concrete conditions of municipality Lodhéřov
Stárková, Kateřina ; Nováková, Štěpánka (advisor)
The main aim of the bachelor thesis is to acquaint with legal form of municipalities in Czech Republic and their economy. Analysis of municipal economy is apllied to concrete example of municipality Lodhéřov. The thesis is divided into two parts. First part is theoretic. This part defines basic terminology used in connection with municipalities and their budget, such as municipal competency, municipal authorities, municipal budget, municipal budgetary process or actual budget structure. The second part describes economy of municipality Lodhéřov. This part analyzes revenues, expenses and financing of municipality Lodhéřov for years 2006, 2007 and 2008. Thesis is further focused on filling budget in analysed years.
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Budget analysis in concrete coditions in the town Mníšek pod Brdy
Kožíšková, Lucie ; Nováková, Štěpánka (advisor) ; Takáčová, Hana (referee)
The Diploma Thesis is divided into two main parts - theoretical and analytical. The theoretical part is focus on briefly development of municipalities, their status, competency and local government. The work describes the budget system of the Czech Republic and it is concentrated on municipality budget(revenues, expenditures and icomes from operations). The analytical part is concentrated on municipality economy, changes in budget revenues and expenditures in Mníšek pod Brdy in years 2003-2007. The last part is focus on municipality audit and present projects in this town.
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Analysis of the revenue the state financial statements for the years 1993 - 2007
Roučková, Kateřina ; Klazar, Stanislav (advisor) ; Jelínek, Michal (referee)
This work deals with the general theme of the state budget and the state financial statement. The specific objectives of the work is the analysis of the state financial statements of the Czech Republic in the years 1993 - 2007 and mainly evaluate the success rate of governments in drawing up national budgets in comparison with results published in the state financial statement for individual years. The work is divided into three chapters. The first chapter consists of a theoretical basis for the next chapter. It deals with the characteristics, the content and explanation of the most important elements of the state budget and the state financial statement. The second chapter addresses the secondary objective of the work, the analysis of the state financial statements of the Czech Republic in the years 1993 - 2007 in terms of revenue. The third chapter is focusing on analysis and evaluation of the success of governments in the compilation of selected parts of national budgets.
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PLNĚNÍ ROZPOČTU V KONKRÉTNÍCH PODMÍNKÁCH OBECNÍHO ÚŘADU
Katzerová, Niké ; Nováková, Štěpánka (advisor) ; Kosová, Pavla (referee)
Práce souhrnně popisuje a hodnotí proces a podmínky sestavování, schvalování a plnění rozpočtu pražské městské části včetně komplexního zmapování činností, které na úřadu městské části v souvislosti s rozpočtem probíhají. Pozornost je věnována i finančním vazbám vůči rozpočtu hl. m. Prahy a specifikům pro vedení účetnictví a ověřování hospodaření. Práce ukazuje možnosti a omezení vypovídací schopnosti závěrečného účtu a dalších zveřejňovaných informací pro kontrolu veřejnosti nad použitím veřejných prostředků u městské části. Na konkrétním příkladu investiční i neinvestiční dotace je dokumentován proces získání, čerpání i vyúčtování dotací včetně popisu prováděných potřebných administrativních kroků a účetního zachycení. V případě identifikace úzkých míst je navržen přístup k jejich nápravě.
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