Implementation of the budget in the concrete conditions of the village Kadlín

The thesis is divided into two parts, theoretical and practical. The first part describes the characteristics of the municipality, the municipal authorities and the competence and also budget, including budget structure and budget process. A large part is devoted to reform in public sector accounting. The second part is practical and a short characteristic of the village is followed by analysis budget of the village Kadlín between 2006 and 2010. First, the analysis concentrates on revenue, expenditures and then to the end is a comparison the balance of revenue and expenditure and profit