MKR_FIUC Finance of Territorial Units

Faculty of Economics and Administration
Spring 2025
Extent and Intensity
26/0/0. 8 credit(s). Type of Completion: zk (examination).
In-person direct teaching
Teacher(s)
doc. Ing. Vilém Pařil, Ph.D. (lecturer)
Guaranteed by
doc. Ing. Vilém Pařil, Ph.D.
Department of Regional Economics – Faculty of Economics and Administration
Contact Person: Ing. Iveta Suchomelová Vašíčková
Supplier department: Department of Regional Economics – Faculty of Economics and Administration
Prerequisites (in Czech)
! MKR_SURO Systems of Terrirorial Budgets && FORMA(K)
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
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.
Learning outcomes
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 thirteen blocks:
  • 1. - 2. Budget and financial system of territorial self-governing units
  • 3. Possibilities of preparation and presentation of the territorial budget
  • 4.-7. Possible approaches to budgeting - their advantages and limitations (item budgeting, program budgeting, ZBB, performance-oriented budgeting, multi-year budgeting, participatory budgeting)
  • 8. Prediction of income and expenditure of territorial budgets
  • 9. Analysis of the budget management of the territorial budget and assessment of its status
  • 10. – 11. Possibilities of using performance-oriented budgeting at the local level
  • 12. – 13. Benchmarking as part of performance-oriented budgeting evaluation
  • Thematic schedule of seminars:
  • 1. – 4. Getting to know the basic information and statistical sources about the management of the budget, getting to know the structure and method of processing the case study
  • 5. - 8. Model approaches to budgeting - their advantages and limitations (item budgeting, program budgeting, ZBB, performance-oriented budgeting, multi-year budgeting, participatory budgeting)
  • 9. – 10. Processing of the case study
  • 11. - 12. Case study presentation
  • 13 Joint evaluation of findings from case studies
Literature
    required literature
  • PEKOVÁ, Jitka. Finance územní samosprávy : teorie a praxe v ČR. Praha: Wolters Kluwer Česká republika, 2011, 587 s. ISBN 9788073576141. info
  • PEKOVÁ, Jitka, Marek JETMAR and Petr TOTH. Veřejný sektor, teorie a praxe v ČR. Vydání první. Praha: Wolters Kluwer, 2019, 783 stran. ISBN 9788075982094. info
  • JÍLEK, Milan. Fiskální decentralizace, teorie a empirie. Vyd. 1. Praha: ASPI, 2008, 426 s. ISBN 9788073573553. info
  • Public administration in Europe : the contribution of EGPA. Edited by Edoardo Ongaro. Cham: Palgrave Macmillan, 2019, xli, 384. ISBN 9783319928555. info
    recommended literature
  • 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
  • PAVLÍK, Marek, Karel ŠIMKA, Josef POSTRÁNECKÝ and Richard POMAHAČ. Moderní veřejná správa : zvyšování kvality veřejné správy, dobrá praxe a trendy. Vydání první. Praha: Wolters Kluwer, 2020, 162 stran. ISBN 9788075980489. info
  • KADEŘÁBKOVÁ, Jaroslava and Jitka PEKOVÁ. Územní samospráva - udržitelný rozvoj a finance. 1. vyd. Praha: Wolters Kluwer Česká republika, 2012, 297 s. ISBN 9788073579104. 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
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 study) 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.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
The course is taught: in blocks.
Note related to how often the course is taught: 12 hod.
Information on the extent and intensity of the course: tutoriál 12 hodin.
The course is also listed under the following terms Spring 2020, Spring 2021, Spring 2022, Spring 2023, Spring 2024.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/spring2025/MKR_FIUC