Some aspects of financing physical culture and sport organizations in the USSR at the regional level in the early fifties (on materials of the Penza region)

The article analyzes the funding mechanism of the Soviet organizations of mass physical culture and sports in the early 1950s on the example of the Penza area: the defects in estimating of expensesin of sports events, incorrect registration of financial documents – acts, business trip certificates, etc., wrong payment of work of judges and coaches, etc.