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The Property of Municipalities in Legislation and Internal Regulations
DOKOUPILOVÁ, Lenka
The aim of this bachelor thesis is to assess the quality of processing internal organisational directive which regulates management and dealing with property of selected municipality, to analyse its management and assess its status in relations of property rights. The thesis describes the distribution of competences in the field of property issues between the municipal authorities and the current internal directive about the property management. It analyses the composition of assets of the municipality by the vertical and horizontal analysis and specifies the most important composition of the property. The period 2011 to 2015 is monitored, data are obtained from the financial statements of the municipality. There is describe the using of municipal property through funded organizations and the participation in companies and voluntary unions of municipalities. There are also characterized the most common ways of acquisition of the assets of the municipality in the last five years. The ways of management control are described in conclusion of the thesis. After the comparison the scholarly literature with practice, it can be assumed that the current property law of municipalities is sufficient and well processed. Any ambiguity can the municipality solve by its internal organisational directive, which should be given due attention.
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The internal control system in the contributory organization (a school facility)
Leksová, Iva ; Králíček, Vladimír (advisor) ; Takáčová, Hana (referee)
The thesis is focused on the internal control system and its application in the contributory organization (a school facility). Currently, these organizations suppressed internal control system to the background despite the legal obligation of its introduction. The thesis is divided in a theoretical part, which is focused on the theory of the internal control system, and the reasons, why it is important to monitor the internal control system in educational institutions. In the practical part of the thesis the internal control system of the model contributory organization (school facility) will be evaluated and adjustments of the current state will be suggested. The main purpose of the thesis is to prove that the contributory organizations are not able to guarantee either the accuracy of internal control or its observance. The second purpose of the thesis is to prove that even controlling institutions do not follow or check internal control system as a complex problem.
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Implementation of managing and controlling system in public governance
Krutská, Sylvie ; Vondráček, Jan (advisor) ; Poduška, Bohuslav (referee)
The current legislation that regulates internal managing and controlling system in administrative bodies of the public governance lags behind in the implementation of international experiences and standards for excersing the internal audits. This fact causes many reactions in the general public and also in the professional society. Alarming news about corruption and wasteful use of the public sources are just the token of the problem. The goal of this thesis is to define and analyze the process of implementing the managing and controlling system and subsequently to create a plan for a successful implementation of the effective managing and controlling system in the public governance. In the theoretical part are characteristics and goals of the managing and controlling system, legislative framework and description of components for the managing and controlling system, that are based on international experiences and practice. In the analytical part is the analyze of the particular elements from the managing and controlling system and finally in the practical part is the proposal of implementation managing and controlling system and also the proposal of directive for the internal control, which is supposed to simplify the practical use in the public governance. There is a draft of the assessment of Internal Control System Effectiveness in the practical part of this thesis.
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