Possibilities of improving the budgetary management of public non-profit organizations

Abstract

In this paper we focus on the public non-profit organizations that are attached to the state budget by the contribution that means the contributory organizations founded by the authority of the government. The reflection on the management of the contributory organization is a budget as the subject under study. The height and the time development of the budget show what the actual and perspective economic situation of the organization is. On the basis of the comparison of the knowledge we came to a conclusion that the legislative of the SR and CZ varies in the method of the legal frame for the contributory organizations, in the amount of the funds, in the conceptions´ difference, in the financial relations´ allocation and in the individual paragraphs defining the areas that do not appear in the Slovak legislative. The result of the synthesis of thus acquired information was the comparison of the organizations that pointed to the differences between them and evaluated which organization is currently in a financially better situation. By the analysis of the budgets of the “ABC” and “XYZ” organizations, we found out that the “XYZ” organization is in a better economic situation due to the higher incomes that result from the bigger size of the organization and mostly from the reason of the more outstanding support from the founder. We pointed to the real financial situation of the organizations under study, on the basis of that the Slovak organization “ABC” can consider the steps to the improvement of financing. To these possibilities and also our suggestions belong the following: a change of the legal form of the organization; through the audit objectivize the unconditionally inevitable amount of the state contributory for ensuring the services which are the duties of the state; using the structural funds of the European Union in a bigger measure; extend the offered range of the services; increase the public interest and the interest of business subjects in the provided services.