The methodology is developed to reasonably determine and allocate Kyiv City budget expenditures to finance the pupils’  training at children and youth sports schools as well as athletes of advanced sport schools, taking into account the peculiarities of training processes that affect the institutions activity, ensuring harmonious and physical development of their pupils and athletes.

Implementation of the methodology will help to increase the efficiency of city budget planning and use of its funds in the development of children and youth sports and higher sports  achievements.