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Usability of accounting information during controls of type 3E
Šimek, Martin ; Svoboda, Michal (advisor) ; Zouhar, Tomáš (referee)
The subject of the thesis is using information from the accountancy during controls 3E type (stands for economy, efficiency and effectiveness) by the subsidies aimed at subsidies from European Union funds. Thesis deals with the possibilities of subsidies from the EU through the. ESI (acronym for European structural and investment funds) funds and then how the Czech Republic fulfills the EU regional policy, including the system of applying for subsidies in the Czech Republic. A relatively large part of the thesis consists of the control system of subsidies from EU in the Czech Republic and in connection with this is generally described the principle 3E. For control purposes is as a source of input data used monitor of the state treasury as a result of state accounting reform. This topic is covered in the next chapter, focusing on requirements in accounting for selected accounting units, including the using of information from financial statements published in the monitor of state treasury, is public sector entities and in this chapter is also formulated a hypothesis to determine the details and the useability of this information for control type 3E by the subsidies. The result was a disproving of the hypothesis that the data from the financial statements of the selected accounting units are useful in controlling type 3E and then efforts to custom design the structure of financial statements.
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Subsidies for Regional Budgets in the Czech Republic after 1993. Theoretical and Empirical Analysis.
DRNKOVÁ, Martina
The objective of the diploma paper was to assess the role, structure and development of subsidies within the system of financing of municipalities of the Czech Republic after 1993; to find out how the public administration reform was reflected in the system of municipal financing and whether it supported a higher financial self-sufficiency. The analysis of subsidy development was carried by means of comparing the total amount of subsidies and own revenues in relation to the total revenue in the period 1994 - 2007. In addition, the analysis of subsidy structure and the analysis of average volume of subsidies per unit in the period 2001 - 2007 were used in order to reach the intended objective. The paper is focused in particular on the municipalities of South Bohemia Region. Out of the total number of 662 municipalities, a representative sample of 179 municipalities was selected where the analysis was performed. The analysis also included all municipalities of the Czech Republic with population higher than 40,001. The total number of municipalities in the representative sample amounted to 203. The municipalities were classified into eight size categories by population. The public self-administration reform resulted in the fact that revenues from shares and assigned taxes started to flow into the municipal budgets, which contributed to a higher financial and decision-making self-sufficiency of the municipalities. Despite the public administration reform, the volume of subsidies still represents a considerable portion of sources of regional budgets. By means of analysing the structure of subsidies, it was ascertained that the share of the claimed subsidies in the total revenues from subsidies was growing with the growing number of population and on the other hand, the share of subsidies that may not be claimed in the total revenues from subsidies has been declining with the growing population. By means of analysing an average volume of subsidies per unit, it was ascertained that the amount of provided claimed subsidies as well as subsidies that may not be claimed grows with the number of population. In the same time, a considerable variability in revenues from subsidies was ascertained within municipalities in individual size categories. On the contrary, the variability was declining with the growing population.
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