Analýza obecního rozpočtu vybraných měst

The thesis aims to answer the question whether the budgets of Kamenice nad Lipou and Pelhřimov in the years 2011 - 2015 correspond with objectives and needs of these cities and the differences in the structure of the individual budgets are caused by the different objectives that are determined by municipal policy. The specific goal is to evaluate the financial stability and indebtedness in regard to appointed goals. The analysis, synthesis and subsequent comparison of budgets, final accounts and the available data and informations about cities Kamenice nad Lipou and Pelhřimov in years 2011-2015 was conducted. Based on these methods the hypothesis was confirmed that the municipality budgets of Kamenice nad Lipou and Pelhřimov in years 2011-2015 correspond with the objectives set out in planning documents and with the needs of citizens. In fulfilling these appointed objectives cities not risk hazardous indebtedness and bad economic situation. It was further verified that the structure of the municipal budget Kamenice nad Lipou and Pelhřimov in years 2011-2015 differs in regard to the appointed municipalities objectives.