Územní samosprávné celky a jejich majetková a finanční samostatnost
Self-Government Administrative Units and Their Proprietary and Financial Autonomy

Summary/Abstract: Local budgets can be described as a manifestation of financial autonomy of municipalities. Expenses included in the budgets of municipalities are (or should be) covered by revenues, which the municipality receives for the performance and “financing” of its tasks in the form of repayable or nonrepayable sources, either from its own activity or as a recipient of funds from other subjects in the form of mandatory or voluntary allocation. All these resources are, in the hands of municipalities, public funds, that should be used only for the financing of public interests. It can also be stated, that after decades of loose regime in terms of dealing with public funds is currently coming back to more emphatic control of the use of public funds also at the level of local municipalities.

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