Přezkoumání hospodaření obcí a chyby a nedostatky zjištěné na straně příjmů rozpočtu

The Bachelor work’s aim is to describe the review of the economic activities of municipalities and evaluates the frequency of detected errors and deficiencies throughout all Czech Republic. In addition to that, it deals with evaluation of errors and deficiencies with an emphasis on revenues from shared taxes and fees in 2014 and 2015. The first part describes control in public administration and self-government, and control system in local governments. The second part contains the analysis of the individual parts of the review of the economic activities of the municipalities' using the specialized literature and Act No. 420/2004 Coll., on the review of the economic activities of territorial self-governing units and voluntary associations of municipalities. The third part focuses on analysis of the frequency of detected error and deficiencies. Subsequently, the nature of errors and deficiencies is assessed, with an emphasis on revenues from shared taxes and fees.