ESF:MKR_SURO Systems of Terrirorial Budgets - Course Information

MKR_SURO Systems of Terrirorial Budgets

Extent and Intensity

0/0. 6 credit(s). Type of Completion: zk (examination).

Teacher(s)

Ing. Irena Václavková, Ph.D. (lecturer)

Guaranteed by

prof. RNDr. Milan Viturka, CSc.
Department of Regional Economics – Faculty of Economics and Administration
Contact Person: Ing. Iveta Suchomelová Vašíčková

Timetable

Sun 28. 2. 12:50–16:15 P303, Sat 13. 3. 12:50–16:15 P303, Sat 24. 4. 12:50–17:55 P303

Course Enrolment Limitations

The course is offered to students of any study field.

Course objectives

The course focuses on budgetary management of municipalities, cities and regions. Students will learn possible ways of compilation of budgets and evaluation of budgetary management.

At the end of this course, students should be able to:
- analyse the basic instruments of financial management in municipalities;
- interpret and propose the budgetary process on the municipal level;
- criticise data in municipal budget;
- evaluate the financial situation of the municipality;
- describe alternative methods of budgeting.

Syllabus

• The lectures are divided into 13 parts:
• 1. Approaches to budgeting.
• 2. – 3. Prediction of revenues and expenditures of territorial budgets.
• 4. Analysis of budgetary management and its evaluation.
• 5. – 8. Case study: Analysis of budgetary management in chosen municipality and evaluation of its financial situation.
• 9. Results oriented budgeting.
• 10. Compilation and presentation of territorial budget.
• 11. – 12. Case study: Presentation of chosen municipal budget.
• 13. Discussion.

Literature

• PEKOVÁ, Jitka. Hospodaření a finance územní samosprávy. Vyd. 1. Praha: Management Press, 2004, 375 s. ISBN 8072610864. info
• WRIGHT, Glen and Juraj NEMEC. Management veřejné správy : teorie a praxe. Vyd. 1. Praha: Ekopress, 2003, 419 s. ISBN 80-86119-70-X. info
• Řízení veřených výdajů :odborná příručka pro tranzitivní země. Edited by Richard Allen - Daniel Tommasi. České vyd. Praha: Ministerstvo financí ČR, 2002, 496 s. ISBN 80-85045-12-5. info
• KINŠT, Jan. Rozpočtová skladba v roce 2004 : strukturální politika EU a praktické příklady : publikace pro pracovníky orgánů státní správy, obcí, krajů a jejich organizačních složek. 1. vyd. Praha: Pragoeduca, 2004, 218 s. ISBN 8073100169. info

Teaching methods

The course takes the form lectures and seminars. The course is partly based on individual work of students - during the course students will elaborate case studies focusing on budgetary management of chosen municipality. There are explained main thesis of selected methods and processes used for creation of municipal budget and for analyses of budgetary managemet, which are further discussed during seminars. Also the seminar papers (case studies) are discussed within the seminars.

Assessment methods

The course is concluded by a written exam. In order to pass the subject, students are required to
- gian at least 60 points (out of 100) in the final test,
- gian at least 60 points (out of 100) for their seminar paper.
Student can apply for the exam only if she/he fulfils given condition:
- she/he elaborate a seminar paper of a given extent and a structure within the prescribed deadline.
The final grade consists of evaluation of the case study and of written test (50 % both).
Detailed information concerning the seminar work (case studies) and its evaluation is available at study materials of the course in the IS MU.
Important information! If a student commits a prohibited act, such as usage of various forbidden tools, cribbing, taking out any part of the exam or any other cheating, the teacher is allowed to interrupt the exam and to grade a student with F, FF or FFF according to the seriousness of the offence. Mentioned procedure relates to all the activities that are included into the final evaluation of the course (seminar work, essays, tests etc.).

Language of instruction

Czech

Further Comments

Study Materials
The course is taught annually.

Listed among pre-requisites of other courses

• MKR_FIUC Finance of Territorial Units
  !MKR_SURO && forma(K)  

• Enrolment Statistics (Spring 2010, recent)
  
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