Malá exkurze k některým otázkám finančního hospodaření obcí
Small Excursion into Some Questions of Municipal Financial Management

Summary/Abstract: Local budgets are possible to name as a demonstration of municipal financial independence. Statements, reports and final accounts are important instruments of planning and formulation of the budgetary policy for local authorities. Municipalities have a duty to keep on file activities and manners of use of financial means. The municipalities have to inform again about the manner of spending money after passing of determined period or realisation of some particular objective. Also there is a duty of municipalities to ensure the regular revision of the public means management by the internal and external subjects. The statements represent decisive element of control and help in effective and efficient proceedings and treatment with public means.

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