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Local councils have obligations to foster sport practice since it is consider enabling personal development. It is possible to recognize several positive factors related to sport practice such as, social, economic, environment, health, among other areas. The municipalities through their budgets can develop sport activities and to support other entities to foster those activities. At local level is common that the city council has more financial capability and has more responsibilities to foster sport. Therefore, is of interest to analyses and understand the use of financial resources through local policies and their impacts. This can contribute to clarify and justify the use of public funds. We intend to evaluate the use of public funds in sport area on the Municipality of Vila Nova de Poiares, Region of Coimbra, Portugal, during 2011 to 2015. The expenses in sport area are related to infrastructure investments, being residual with sport and physical activities or transferences for sport entities. The percentages of execution of the Sports and Leisure budget item are below 30%, except in two years. The weight in the general budget is below 2% except in 2012, which reached 4.4%.

Analysis of the use of financial resources in the municipality of Vila Nova de Poiares in sport 2011-2016