Syllabus
The subject "Financial Management of Territorial Self-Governing Units" covers the following topics:
- Local governments – theirs formation, status and tasks
- Regions and theirs status – principles of theirs funding
- Property of municipalities and its financial management
- Funding of local governments from the European perspective
- Cooperation of the private and public sector within the local self-governments
- Financial management of the contributory organizations established by the municipality or region
- Status and financial management of organizational unit of the municipality of region
- Budgetary revenues of municipalities and regions with tax or non-tax character
- Loans, bonds and other recoverable revenues of local governments
- Local charges – term, function and classification
- Administrative charges
- Revenues of municipalities with the special purpose of their determination
- Immovable property tax
- Grant, public subsidies and incentive effect for investments
- Shares of municipalities on state taxes and their importance for local governments’ budgets
- Budget determination of revenues and its possible solutions
- Expenses of the municipal and regional budget
- Indebtedness of municipalities and its possible solution
- Corruption in local governments and the possibilities of solving this problem
- Budget procedure – content, assembling, approval of the budget
- Financial management according the budget – control, possible sanctioning for the breach of budgetary discipline
Annotation
The content of the subject "Financial Management of Territorial Self-Governing Units" complements and broadens issues that are taught during the basic course of financial law. Knowledge acquired during the course of this subject has a close relation to issues presented in courses of constitutional or administrative law. Considering reforms in the public administration this subject is the important source of information for students preparing to work in the public administration.
The optional subject deals with the issues of the status and tasks of the local governments, their property and the management of this property, the financial management of organizations established by the municipality or region etc. There is included also an issue of the European context of financial management such as issues related to the European Charter of Local Self-Government or as the issue of the cooperation within the framework so-called PPP projects. Mainly, this subject focuses on the issue of budgetary revenues of the municipalities or regions, distinguishing the tax and non-tax nature of the revenues. It also deals with the questions concerning local governments as the tax subject or the subject of charges. It provides the view into budgetary expenses and brings specifics of the budgetary process at the level of local governments closer to the students.