153-0392/01 – Financial management of territorial self-government (FMÚS)

Gurantor departmentDepartment of Public EconomicsCredits4
Subject guarantordoc. Ing. Petr Tománek, CSc.Subject version guarantordoc. Ing. Petr Tománek, CSc.
Study levelundergraduate or graduateRequirementCompulsory
Year1Semestersummer
Study languageCzech
Year of introduction2019/2020Year of cancellation
Intended for the facultiesEKFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
TOM54 doc. Ing. Petr Tománek, CSc.
VAV0195 PhDr. Roman Vavrek, PhD.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+1

Subject aims expressed by acquired skills and competences

The aim of the course is to familiarize students with functioning of the financial system at level of territorial budgets in the Czech Republic. After completing the course students: - will be able to characterize territorial budgets within the Czech Republic's budgetary system, - will be able to define basic financial operations of each type of territorial budgets, relations between territorial budgets and other public budgets, - will gain basic knowledge about functioning of individual types of territorial budgets, incl. budgetary procedure and budgetary rules.

Teaching methods

Lectures
Tutorials

Summary

The subject acquaints with principles of territorial budgets in the Czech Republic, namely budgets of municipalities, regions, voluntary associations of municipalities and regional councils of cohesion regions. The sources and issues of expenditures of these budgets and their specifics, rules of management, budgetary process, links to other public budgets, and other financial connections of territorial budgets are discussed.

Compulsory literature:

VAVREK, Roman. Multi-criteria evaluation of municipalilities. Warsawa: Jedność w róźnorodiści, 2017. ISBN 978-83-947394-6-1.EVIĆ,

Recommended literature:

ŠEVIĆ, Željko, (ed.). Local public finance in Central and Eastern Europe. Cheltenham: Edward Elgar, c2008. ISBN 978-1-84376-658-2.

Way of continuous check of knowledge in the course of semester

Zápočet na základě zpracování seminární práce a účast ve cvičení. Zkouška ústní.

E-learning

Studijní opory TpB: https://lms.vsb.cz/course/view.php?id=72596

Other requirements

Additional the requirements are not specified.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Course syllabus of the course: 1. Theoretical basis of territorial self-government - public goods, public budgets, fiscal federalism, the European context of the issue, European charter of local administration, historical development in the Czech Republic. 2. Territorial self-government in the Czech Republic - types of territorial budgets, principles of the financial system, budget, medium-term budgetary outlook, funds. 3. Budgetary process and rules of territorial budgets management - proposal, negotiation, approval, implementation and final control of the budget, role of local authorities in the management. 4. Structure and change of territorial budgets - budgetary structure, statement of budget, budgetary measures, publicity. 5. Typology of territorial self-government revenues - tax, non-tax, capital and subsidies in individual types of territorial budgets, factors influencing the size of income. 6. Decisions and powers of territorial self-governments in the area of budgetary resources. 7. Territorial budget expenditures - expenditures of territorial budgets, expenditure limits, taxation of local self-government activities, provision of subsidies. 8. Methods of securing public services, financial relations to their own organizations. 9. Using borrowings in territorial budgets - credit, loan, bonds, liability ways. 10. Economic equilibrium and debt - result of budget management, debt service, municipal monitoring, budget accountability. 11. Financial analysis of management of territorial budgets - approaches to budget evaluation. 12. Methods of drafting and evaluating budgets - methods of drafting budgets, concepts of current and capital budgets, documents for budgeting. 13. Control, review, audit, rating. 14. Current problems of management of territorial budgets.

Conditions for subject completion

Full-time form (validity from: 2019/2020 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Credit and Examination Credit and Examination 100 (100) 51
        Credit Credit 40  21
        Examination Examination 60  30
Mandatory attendence parzicipation: Povinná účast 50 % na cvičeních.

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2021/2022 (N0312A050001) Public Economics and Administration VFS P Czech Ostrava 1 Compulsory study plan
2020/2021 (N0312A050001) Public Economics and Administration VFS P Czech Ostrava 1 Compulsory study plan
2019/2020 (N0312A050001) Public Economics and Administration VFS P Czech Ostrava 1 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner