The study is devoted to the use of the SROI methodology as a determining factor in the effectiveness of the use of budgetary funds provided for sports. Municipal sports’ organizations were considered as an applied base. The ratio of financial investments to the number of athletes and sports results made it possible to identify the weaknesses of the current management system, as well as to revise the approach to the formation of the sports structure in the municipality. The division of sports organizations into four categories allowed them to be further optimized, combined and enlarged.