Resume
Financial Management in Emergencies and Crisis Situations II
Mgr. Radek Šula, Administration of State Material Reserves, Strategy and Coordination Division
The aim of the presented article was to analyse and compare the planning of financial resources for the preparation of dealing with crisis situations according to Section 25 of Act No. 240/2000 Coll., on crisis management, in selected regions and municipalities with extended powers, analysing the current situation in connection with the applicable legislation of the Czech Republic, comparing expenditures of the approved budget of individual regions and selected MEPs in connection with the creation of a mandatory financial reserve for resolving crisis situations, further to assess whether this financial reserve is sufficient in comparison with the amount of damage to regional property, and using the analysis of statistical data of the Ministry of Finance concerning the financing of crisis measures in the Czech Republic, to identify and describe trends in this area and define problematic areas that need to be addressed within the system of creating crisis budget reserves.
Keywords: public finances, public budgets, financial reserves, public administration, territorial self-governing units, crisis, crisis management, crisis situation.