Syllabus
Zdroje financování škol: základní právní prostředí, náklady školy a jejich členění, zdroje financování,
časové použití prostředků.
Kompetence zřizovatele při financování škol: kompetence obcí, krajů, kompetence MŠMT, kompetence zřizovatelů soukromých škol, kompetence zřizovatelů církevních škol, jmenování statutárních orgánů. zákon o účetnictví, předávání funkcí, specifické účetní případy.
Annotation
The participant is oriented in the basic legal regulations governing the financing of schools and school facilities and their application in school practice and is familiar with the system of multi-source financing. A part of the course will be devoted to the differences in financing of schools with public and non-public founders.
Furthermore, the basic competences of the founder in establishing or closing a school, in controlling its spending and in settling it with the founder and the state budget will be introduced. The participant will get acquainted with the determination of the economic result, the principle of material interest, types of funds of the PO and rules of their use. The aim of the chapter on accounting is to define the inputs and outputs of accounting and to present its management. In the section on salaries and wages, supplementary and other activities and control, they will learn about the basic concepts of remuneration, the rules for the breakdown of the salary budget and the principles of their use, the rules under which a school established by the Ministry of Education, a municipality or a region can effectively use the property entrusted to it in addition to its main activity and thus provide additional resources for itself, and they will learn about the general principles of control of public funds management.
The participant will be able to draw up and maintain a school or FE budget and will be able to ensure control in delegating activities related to the economic management of the school or FE.
The participant will be familiar with the legislation and the possibilities to implement complementary and other activities of the school or the SUS.