VS24VK035 Financial Management in Local Administration

Faculty of Public Policies in Opava
Winter 2025
Extent and Intensity
10/0/0. 3 credit(s). Type of Completion: z (credit).
Teacher(s)
doc. Ing. Petr Tománek, CSc. (lecturer)
Guaranteed by
doc. Ing. Petr Tománek, CSc.
Institute of Public Administration and Social Policy – Faculty of Public Policies in Opava
Contact Person: Ing. Lucie Kamrádová, Ph.D.
Timetable
Fri 24. 10. 8:05–12:10 C207, Fri 21. 11. 8:05–12:10 C207
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
The aim of the course is to introduce the principles of management in local government, especially the management of municipalities, regions or associations of municipalities and their organizations. The course focuses on aspects of management, which are mainly the budget process, budget revenues and expenditures, debt issues, budget preparation, management of organizations in the public sector and other partial aspects of this issue. Using practical examples, the course also covers practical aspects and problems of selected types of organizations at the local level, e.g. in the field of social services, education, etc.
Learning outcomes
Understanding concepts in the field of budget management: Students will be able to explain the terms used in the management of municipalities and regions. Analysis of local budgets: Students will be able to analyze the budgets of municipalities and regions. Understanding the basic results of local budget management: Students will be able to evaluate the results of municipalities' and regions' budget management in terms of balance. Possibilities of income and expenditures: Students will be able to understand the ways municipalities and regions can generate income and how they can allocate budget funds. Issues of deficit and indebtedness: Students will be able to assess individual budgets in terms of the size of the deficit, indebtedness, and compliance with budgetary responsibility requirements.
Syllabus

1. Theoretical foundations of the existence of territorial self-governments.

2. Territorial self-government in the Czech Republic.

3. Budget process and rules for managing territorial budgets.

4. Structure and changes in territorial budgets.

5. Typology of territorial self-government revenues – tax, non-tax, capital and subsidy revenues in individual types of territorial budgets.

6. Decision-making and powers of territorial self-governments in the area of ​​budgetary resources.

 7. Expenditure of territorial budgets – expenditure areas of territorial budgets, expenditure restrictions.

8. Use of borrowed funds in territorial budgets – credit, loan, bonds, methods of guarantee.

9. Balance of management and indebtedness – economic result, debt service, budgetary responsibility.

10. Methods of ensuring public services – principles of management of organizational units and contributory organizations.

11. Methods of compiling and evaluating budgets.

12. Control and review of management.

13. Current problems of territorial budgets.
Literature
    required literature
  • PEKOVÁ, Jitka. Finance územní samosprávy: teorie a práce v ČR. Praha: Wolters Kluver ČR, 2011. ISBN 978-80-7357-614-1. info
  • Vyhláška MF ČR č 412/2021 o rozpočtové skladbě.
  • TOMÁNEK, Petr. Finanční management územní samosprávy. Online. Vysoká škola báňská – Technická univerzita Ostrava, 2025. ISBN 978-80-248-4814-3 (on-line). Dostupné z: https://doi.org/10.31490/9788 024848143. )
    recommended literature
  • PEKOVÁ, J et al. Veřejný sektor, teorie a praxe v ČR. Wolters Kluwer Česká republika, 2019. ISBN 978-80-7598-209-4. info
Teaching methods
Lecture with discussion: A theoretical explanation of the issues, which will be continuously supplemented with practical examples, especially directly from the municipalities and regions where the students live. Independent student work: Studying recommended literature and laws. Working with data: Active use of data sources, e.g., Monitor, for analytical purposes related to the management of municipalities and regions.
Assessment methods
The course is concluded with a written credit test (40 open and closed questions), where passing the test requires a 60 % success rate in answering the questions.
Language of instruction
Czech
Further Comments
Study Materials
The course can also be completed outside the examination period.
The course is also listed under the following terms Winter 2024.
  • Enrolment Statistics (recent)
  • Permalink: https://is.slu.cz/course/fvp/winter2025/VS24VK035