Course syllabus:
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.
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.