Financial management of territorial self-government

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.