Subject and Keywords:
Municipalities voluntarily carry out two main tasks: in the field of sport and recreation and culture. In most communities there are sports clubs, including folk clubs in villages. Community expenditure on physical culture accounts for several percent of the budgeted expenditure. The purpose of the article is to answer the question as to whether, despite relatively small expenditure on sport, in relation to other titles, municipalities control the effectiveness of funds spent on this voluntary task. To this end, an analysis of legal acts regulating the possible forms of spending funds on sport in municipalities was conducted. The author also used the knowledge acquired in cooperation with municipalities. Mainly two research methods were used: research of source documents and observation. The study arrives at the following conclusion: municipalities do not assess the efficiency of spending on sport. Such conduct is contrary to the principles of spending public funds. Each expenditure should be purposeful, economical, and effective. The mechanisms of expenditure efficiency assessment proposed by the author are adequate to the organizational solutions adopted in communities for the implementation of tasks in the field of sport and thus forms of financing them. To ensure the effectiveness of the proposed mechanisms, they should be included in the management control system of the community.