Finanční aspekty hospodaření obce Velké Popovice v kontextu financování jejího rozvoje

The bachelor thesis is focused on financial aspects of the economy of Velké Popovice and its development from 2014 to 2018. The theoretical part deals with the legal regulation of the position and function of the municipality, strategic development documents, budgets, types of revenue and expenditure of the budget, the budgetary process, decision-making powers of the municipal authorities and theories of local finance and responsive and local development. The practical part focuses on the municipality of Velké Popovice and its financial management, which was very diverse from 2014 to 2018. It also examines the strategic development plan of the municipality and the degree of implementation of the expected investment plans and the related costs. A total of 37 projects were proposed. 21.62% of the total was fully realized, 16.22% were partially implemented, 23 projects were not implemented, which is 62.16% of the total. The costs of implemented projects exceeded the maximum expected costs by 17.35%. All implemented projects were in compliance with the land use plan but were not linked to the medium - term budget outlook. In the conclusion of the practical part there are suggested recommendations and documents for elaboration of a quality and realistic strategic plan of the development of Velké Popovice. The most important of these are the creation of a new land use plan, the timely preparation and coherence of the strategic plan, land use plan and the medium-term budget outlook, since in the reporting period the medium-term budget outlook was only compulsory and did not reflect planned projects. Furthermore, it is recommended to expand the staff of the municipal office by qualified professionals and to develop investment activities in the municipality more intensively.