The budget of municipality from an economics and legal point of view

The purpose of this bachelor thesis is to incurred determine the effectiveness of the management of the municipality and analyzed in 2013, 2014 and 2015 revenue and expenditure village of Malé Přítočno. Whether deficits or surpluses incurred, so to determine their causes and find suitable solution, for the community to increase budget revenues, plans to propose the creation of a budget and also using grants for 2016. In the theoretical part is used the definition of terminology regarding to local government. In the practical part that was first described by demographics and geography of the village. By comparing the budgets in individual years, it was found that the economy was effective and its budget in the years 2013 - 2015 always in surplus. Furthermore, it was found that that the municipality could apply for a grant for the wastewater treatment plan according to the Operational Programme Environment, which would give a subsidy from the Cohesion Fund in the amount of up to 85 percent (ie. 27.2 million CZK). The remaining 15 percent (ie. 4.8 million CZK) would have to cover municipality from its budget, but this is not possible, since on the account only has the amount of 2.2 million CZK. Therefor was made a suggestion to increase the revenue of the village by renting the municipal hall