Komparace objemu finančních prostředků poskytnutých obcí Vysoké Mýto na dotace/dary s prostředky skutečně využitými za tímto účelem v jednotlivých letech sledovaného období 2016-2020

The first objective of this bachelor thesis is the comparation of financial resources, both provided and used in the form of a subsidy/donation, paid from the budget of the town Vysoké Mýto in every single year of the watched period 2016–2020, especially based on the principles authorized by the town. The second objective is to find out, whether or not the economy of Vysoké Mýto in the watched period was effective in continuity of the extent of actually used resources, provided to applicants via subsidy/donation. The allocation of the resources from the budget in the town was most effective in the year 2016 when the percentage of drawing these resources was 99,8 % and the town account recieved only 53 600 CZK. The worst year in this manner for the town Vysoké Mýto was the year 2020, however this year was also highly affected by the Covid-19 pandemic, which didn’t leave the town and its economy untouched. The actuall drawing decreased to 92,5 % and 2 102 700 CZK was returned by the subjects. Based on this information a conclusion can be deduced, saying that the economy of Vysoké Mýto was effective in the watched period of years from 2016 to 2020. The declection in 2020 caused by the Covid-19 pandemic could not have been evaded. The theoretical part in the beginning puts the topic into the context of economical theory, furthermore it discusses the explanation of concepts such as subsidy, donation and town along with its coverage. Then the financial management of the town is discussed, specifically the medium-term budgetary outlook, budget (its function, composition, revenues and expenses) and the final account, from which the data used for comparation in the practical part are taken. Practical part is conducted from short characteristics of the town Vysoké Mýto, principles and programmes for providing subsidies from its budget and most importantly follows the part with the comparation of the obtained data. The biggest amount of financial resources allocated for subsidies was authorized by the town in 2020 in the amount of 28 073 400 CZK, of which 25 970 700 CZK was used. The least amount of financial resources was allocated in 2016 – 25 221 100 CZK. The biggest amount of financial resources used was in 2019 – 27 303 500 CZK. In the final part (conclusion), advices for the town of Vysoké Mýto are formulated. The first is to approximate the medium-term budgetary outlook to the reality, so that constant undervaluating of expenses doesn’t occur, but vice versa making the economy of the town more efficient. The second advice is to modernize the system for requets for subsidies with electronic forms, which would make the system of granting subsidies from the towns budget easier and more efficient. The third advice is to eliminate programs and program subsidies, which would only leave individual subsidies, in which the supported activities would be established and the percentage would be used to determine what amount of the project value could be provided by the town to the subsidy applicant.