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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Analysis of the performance review of the territorial self-governing unit
 Němečková, Stanislava ; Svoboda, Michal (advisor) ; Kotrba, Rudolf (referee)
The thesis is focused on the problematic of reviewing the territorial self-governing unit in the Czech Republic. The goal is to compare the approach of the audit firm and approach of a regional office to perform the examination of the TSU. The first chapter defines the general characteristics of the public sector. The second focuses on a specific area of public administration, which represents local government. The third chapter describes the rules and obligations that are related to the budget management of TSU. The fifth chapter, which summarizes the specifics of the accounting and reporting of selected entities. Chapter five is still theoretical definition of audit in the public administration and distinguishes notions of audit and economic review of the TSU. The last part practically compares the prerequisites required for the implementation of the performance review, individual activities conducted under review, the result of these activities, which is the so-called report on the outcome of the examination of the TSU and summarizes the differences. Conclusion of the work shows that it is not important who provides an economic review, but how and especially in what quality is the review carried out.
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Přezkoumání hospodaření územních samosprávných celků
 Langerová, Lucie ; Šímová, Jaroslava (advisor) ; Zavřelová, Zdenka (referee)
Diplomová práce byla vypracována na téma hospodaření územních samosprávných celků (ÚSC). Obec je zde charakterizována z právního, účetního a rozpočového hlediska. Největší pozornost je věnována vývoji právní úpravy problematiky přezkoumání ÚSC ve Středočeském kraji v letech 2004 a 2005. Součástí je dotazníkové šetření provedené mezi kontrolory oddělení přezkoumání KÚ Středočeského kraje.
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