Aspekty hodnocení výdajů obcí a některé metody jejich objektivizace

Abstract

The paper describes some aspects of evaluation of public expenditure with focusing on the expenditure of local authorities. Each local authority after the decision why and for what purposes to use public funds has to evaluate whether using its funds effectively and efficiently; how far is local government really meeting local needs and demands. We try to introduce some basic methods of the measurement of the performance of local government, that are commonly use in some EU countries.