The thesis deals with the efficiency of resources and funding of the municipality of Dvůr Králové nad Labem. Financing of a particular municipality is focused on the revenue aspect of the budget and their effective utilization. In the theoretical part of the thesis are defined the key terms of a money management, for example: the budget, the budget outlook, detailed definitions of incomes / expenses, etc. Another part is practical, in which the city of Dvůr Králové nad Labem is characterized by terms of its location, organizational structure, and demographic data. This characteristic is important for municipalities to manage the evaluation of the municipal budget. Furthermore, the practical part deals with the funding sources in the time period from 2007 to 2011. The valid legislation has an influence on the money management - the valid laws and the summary of the external economic factors (inflation rate - fluctuations in the market value of finance, the impact of price changes). In conclusion of the thesis is presented the suggestion of an improvement in budget policy - improvement of the policy of subcidies, the effort to save in current expenditure (use of the electronic auctions in public procurement) from the city budget of Dvůr Kralové nad Labem.