This thesis deals with the State Treasury as a tool for effective management, reporting, and control of public funds based on the example of the State organizational units. It is getting us to know the State Treasury project in the Czech Republic, its history and the present and outlines the future development. Further, it analyzes the basic functionality modules of the Integrated Information System of State Treasury in detail. The work also evaluates the fulfillment of the requirement for obtaining timely, complete, and relevant information for the the public budgets management. It deals with the influence of the State Treasury introducing on verification problems of the Financial Statements of the state organizational units

nÃo hà / Este trabalho aborda questÃes referentes à eficiÃncia do Estado do Cearà relativas ao pagamento de precatÃrio. Destaca a criaÃÃo da Assessoria e AnÃlise de CÃlculos Judiciais-AACJ e sua contribuiÃÃo à economia do Estado do Cearà no que se refere ao pagamento de demandas judiciais em face à Fazenda PÃblica. Apresenta os argumentos que ensejaram a criaÃÃo do grupo de trabalho, que posteriormente evoluiu para a referida Assessoria focando no objetivo principal: subsidiar a defesa dos Procuradores do Estado, no que concerne à elaboraÃÃo de CÃlculos para dirimir dÃvidas acerca dos valores devidos, tratando das demandas mais recorrentes quais sejam: Planos EconÃmicos, Piso Salarial, Paridade Salarial, RevisÃo de PensÃo, DesapropriaÃÃo, IndenizaÃÃo, RepetiÃÃo de IndÃbito, que inclui Extraclasse, Adicional de Imposto de Renda e CobranÃa indevida de PrevidÃncia. Este trabalho tem por objetivo demonstrar a importÃncia do trabalho da AACJ para a economia no pagamento de precatÃrios, sua contribuiÃÃo na reduÃÃo de valores cobrados nos diferentes processos, identificando e quantificando estas diferenÃas favorÃveis alcanÃadas pela Assessoria de CÃlculos, propiciando ao Estado transformar despesas de pagamentos de precatÃrios em investimento. Tendo, tambÃm, por objetivo divulgar o trabalho executado, atravÃs dos resultados alcanÃados, contribuindo como elemento eficaz, assegurando uma defesa justa e trazendo resultados favorÃveis ao Estado do Cearà quando sucumbente nas aÃÃes judiciais. Analisa as decisÃes favorÃveis no perÃodo de 2007 â 2010. Considera um espaÃo amostral de 20% (vinte por cento) destes processos. A partir daÃ, utiliza mÃtodos estatÃsticos para consolidaÃÃo dos resultados e modelo economÃtrico para explicar e identificar a contribuiÃÃo dos fatores envolvidos na economia dos precatÃrios no Estado do CearÃ. / This work discusses issues related to the efficiency of the state of CearÃ, for the payment of precatory. Emphasizes the creation of the Advisory Judicial Calculations and Analysis-aacj and its contribution to the economy of Cearà State in relation to pay in lawsuits against the Exchequer. Presents the arguments that have caused the creation of the working group which later evolved into such Consulting focusing on the main goal: to subsidize the defense of the State Attorney, concerning the preparation of calculations to dispel doubts about the amounts due, dealing with demands more applicants which are: Economic Plans, Floor Wage, Salary Parity, Review Board, Expropriation, Compensation, Misuse of Repetition, which includes extracurricular, Additional Income and unwarranted collection of Social Security. This paper aims to demonstrate the important work of saving aacj for judicially, its contribution in reducing the amounts charged in different processes, identifying and quantifying these favorable differences achieved by the Office of calculations, allowing the state to turn expenses payments writ on investment. Having also aimed at publicizing the work done through the results achieved, contributing as an effective, ensuring a proper defense and bringing positive results to the State of Cearà sucumbente when the lawsuits. It analyzes the favorable decisions in the period 2007 to 2010. Considers a sample space of 20% (twenty percent) of these processes. From there, it uses statistical methods to consolidate the results and econometric model to explain and identify the contribution of the factors involved in the economy writ of the state of Ceara.

This diploma thesis is supposed to bring an overall summary of knowledge regarding State treasury in the Czech Republic. It is meant to be a tool which will help both academics and specialists get sufficient information on this project whose purpose is to raise efficiency of public funds in the Czech Republic. Besides bringing the topic of State treasury in the Czech Republic into context with the situation in surrounding countries in the European Union brings this diploma thesis also the economic and investment point of view. It offers some arguments of the critics, too, because author of this diploma thesis is convinced that projects of such a huge range and influence have to be widely discussed amongst both political parties and academics or skilled experts from the public.

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.

The subject of this thesis is a description of the Integrated information Treasury System and detailed description of the accounting reform of public finances in the Czech Republic, effective from 1 January 2010. The work is focused on the accounting state and local governments. The main part is devoted to changes in accounting rules, described in detail the issue of depreciation, reserves, transfers and accruals. The last chapter concerns the reform of public finances in the Slovak Republic.