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Financial security is an important means for implementing quality preparation for the crisis and consequent solutions. The basic component of the municipal budget consists of funding from the State, where the municipalities further funds apportioned on the part of the sectoral into groups, sections, subsections and paragraphs. Funding for emergency measures to protect the population constitutes Section five national security and legal protection. The main instrument of financial security and the preparation of budget expenditures in the group of five is a law on crisis management, law on IRS and the law on budgetary composition. Current legislation talks about financial security crisis measures and financial reserves. The amount of funding is not provided by law. The funds are intended to ensure that preparations crisis situations, respond to and remediate according to the emergency act and tasks set by law on integrated rescue systém. The aim of work is to analyze the practical part of any revenues of municipalities. Further analyze budgetary expenditures, which are intended to provide emergency measures, including protection of the population. The aim is to that under the current legislation municipalities spend funds according to budget chapters on crisis measures and whether the financial reserve is sufficient. The research question was posed subsequently: "Do municipalities create a reserve funds for emergency security measures determined to them by the legislation of the Czech republic?". The research sample is consisted of three municipalities of the cadastral area Tabor. Municipalities are similar in size and population. The municipality Planá nad Lužnicí is different in geographic positioning, where on the edge of the village flows the river Lužnice. The crisis plan of Tábor is not publicly publishable, but a general knowledge may arise following crisis situation: flooding in large scale, epidemics, radiation accidents, disruption of gas and heat supplies, and other natural disasters. This is a risk or potential incident, which can initiate an emergency situation. Each municipality is the promoter JPO 3 and in the village is a unit of volunteer firefighters. The potential risk and rise crisis situation can affect all three municipalities surveyed. When comparing expenditures to a group of five national security, a comparison was made including subsection 531, which is according the budgetary rules led to the municipal police, CCTV (closed-circuit television) etc. Furthermore, municipal expenditures were compared separately to section 52 and section 55. In Section 52, the amount of funds according to the surveyed year was for example, 0%, 0.1%, 0.4%, 2.9%. Section 55 was significantly different and the amount of funds was for example 82%, 97%, 100%. The exception is 2013, when all three municipalities have significantly increased funding in Section 52. These funds reached 12.2%, 17.4% and 47.5% of the expenditure of sector part. A more detailed research showed that communities do not always have budgeted expenditure for emergency measures as required by law. Often in the budgetary composition in the expenditure of section 5 is not a subsection protection of population, subsection crisis management or other components and operation of the integrated rescue system. Subsection 521 protection of the population was only in village Mladá Vožice in all four surveyed financial years. Other municipalities in the mentioned subsections did not have any funds. The analysis carried out in the sectoral budgetary expenditure of the group of five - national security can be evaluated that municipalities do not create a financial reserve funds as imposed by current legislation. The results will be made available to municipalities and regional authorities. The work will be provided to crisis managers, schools with a similar field, to improve the educational process. |
