55 Abstract This diploma thesis gives an insight into the system of control and supervision procedures applied to local self-governments. The aim of this work is to evaluate possible problematic aspects of established supervisory procedures applied to budgetary management and to assess whether it is needed to extend the Supreme Audit Office's competence by enable it to control the budgetary management of local self-governing units with their own assets. The introductory chapter briefly summarizes the issue of budgetary management of local governments, while a more detailed interpretation is devoted to the duty of the local self-goverments to comply with the rules of budgetary responsibility, which was brought by Act No. 23/2017 Coll., On rules of budgetary responsibility, as amended. The following chapters are devoted to the various supervisory procedures and their systematics. First of all, Act No. 321/2001 Coll., On financial control in public administration, as amended, is provided, which provides a legal framework for public control and imposes internal obligations on territorial units in connection with the conduct of monetary operations. The next section describes the performance of the management review, which is carried out under Act No. 420/2004 Coll., On the review of local self-governing units,...
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:411526 |
| Date | January 2020 |
| Creators | Pokorná, Alena |
| Contributors | Marková, Hana, Boháč, Radim |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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