Transfery u účetních jednotek veřejného sektoru

This thesis is focused on transfer payments in public sector accounting and budgeting, especially in terms of higher local governments. Its goal is to explain basic terms of public sector in general, such as public service, functions and goals of the public sector, and basic principles and the process of transfer payment accounting and budgeting, which make the most significant part of public budget expenses. Through data collection and their analysis, the practical part of this thesis processes the information about the budget of Královéhradecký region 2020 and depicts a particular example of transfer payment accounting with an impact on the region’s income statement in the same year. The result of my thesis is a conclusion that the region’s planned and actual budget differed by almost ten billion Czech crowns because most of the region’s transfer payments are only mediated by the region with the state budget chapters as their original provider and the region’s public-benefit corporations as their final recipients. Budget measures are thus more of a standard than an exception. As for the accounting part, we found out the accounting process for a transfer payment, including the supporting analytical overview, that is for some public accounting entities compulsory to compile.