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Lecturer(s)
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Šmelová Eva, prof. PhDr. Ph.D.
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Opletalová Alena, Ing. Ph.D.
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Poláchová Vašťatková Jana, doc. Mgr. Ph.D.
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Course content
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The public sector (basic concepts, reasons for its existence in the economy). Public choice. The role of public finance: public goods, rationales for public funding of education, principles of equity and efficiency. The Czech Republic's budgetary system: the state budget, local/regional budgets, public institutions, and contributory organizations. Public revenues and expenditures: taxes, tax revenue allocation, transfers, and subsidies. The budget process and fiscal responsibility. Organization and financing of regional education. Financial management of a school as a contributory organization: founding charter, core and supplementary activities, funds. School budget planning: costs, revenues, investments, and operations. Accounting information for management: financial statements, financial results, distinction between costs and cash flows. Public procurement and the acquisition of equipment and services. Subsidies and project financing, including EU funding sources. Financial management and control: responsibilities, risks, internal rules, and control procedures. Evaluation of economy, purposefulness, and efficiency; transparency and working with publicly available data.
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Learning activities and teaching methods
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Monologic Lecture(Interpretation, Training), Dialogic Lecture (Discussion, Dialog, Brainstorming), Group work
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Learning outcomes
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The aim of this subject is to undestand the term of public finance, to know of financing of public service and budgetary procedure.
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Prerequisites
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unspecified
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Assessment methods and criteria
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Oral exam, Seminar Work
Selected topics are addressed through tutorial-style consultations. Mandatory active participation in these consultations is required. Further learning takes place through guided independent study; see below for the required reading list. Individual student work: preparation of an independent written project. Analysis of the financing of a selected educational institution and proposal of recommendations The objective is to analyze the current financing and budget of a selected educational institution and, based on the findings, propose recommendations for securing additional suitable funding sources or identifying areas for cost savings. Students are not required to create a new comprehensive school budget; the work should be based on the institution's current financial operations. Student Assignment Select a kindergarten, primary school, secondary school, or other educational facility. You may work with a real institution or with model data provided by the instructor. 1. Characterize the institution - its activities, founding body, size, and factors influencing its financing. 2. Map out existing funding sources. Specify the origin of the funds, their intended purposes, and the extent to which the institution's management has decision-making authority over their use. 3. Analyze the current budget and financial operations. Assess the revenue and cost structure, major expenditure items, and the financial result. If data is available, compare the planned budget against actual figures and examine trends over at least two years. 4. Identify key findings. Outline financial strengths, risks, and items warranting closer examination. Support your conclusions with specific data. 5. Propose two to three recommendations in at least one of the following areas: o securing funding sources or making more effective use of existing ones; o cost savings while maintaining the necessary quality of education and operations. 6. Evaluate the recommendations. For each, state the expected financial impact or a reasoned estimate, implementation conditions, the responsible person or institution, and potential risks. Determine which recommendation should be prioritized. Any proposed additional funding source must align with the school's activities and the specific conditions of that source. Recommended cost-saving measures must take into account the impact on students, staff, and the quality of services provided. Required Output An analytical report of approximately 8-12 pages, comprising the following sections: 1. Description of the institution and the source materials used. 2. Overview of funding sources. 3. Analysis of the budget and financial management, presented in clear tables. 4. Key findings and their explanation. 5. Recommendations regarding funding sources or cost savings, including estimated impacts. 6. A brief executive summary for the principal or the founding authority: what the analysis revealed and the steps recommended by the student. The submission must include the data sources used and the calculation spreadsheet. If the student lacks access to certain data, they must explicitly state this unavailability; any estimates made must be marked and explained. The project concludes with a brief oral defense.
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Recommended literature
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DOBROZEMSKÝ, Václav. Příspěvkové organizace z právního pohledu (teorie a praxe). Praha. 2026.
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GREENE, J. E. (2012). Public finance : an international perspective. Singapore.
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HAMERNÍKOVÁ, B., MAAYTOVÁ, A. a kol. (2010). Veřejné finance. Praha.
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HARVEY, R. S., GAYER, T. (2013). Public Finance. New York.
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KUBÁTOVÁ, K. (2010). Daňová teorie a politika. Praha.
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MINISTERSTVO ŠKOLSTVÍ, MLÁDEŽE A TĚLOVÝCHOVY. Financování škol a školských zařízení v roce 2026. Praha. 2026.
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OCHRANA, F., PAVEL, J., MAAYTOVÁ, A. (2015). Veřejné finance v teorii a praxi. Praha.
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OCHRANA, F., PAVEL, J., VÍTEK, L. A KOL. (2010). Veřejný sektor a veřejné finance. Praha.
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OPLETALOVÁ, A., SVOBODA, I. (2007). Veřejná správa a finance (vybrané kapitoly).. Ostrava.
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PEKOVÁ, J. (2012). Veřejné finance - teorie a praxe v ČR. Praha.
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