Статьи

DOI: https://doi.org/10.31713/ve3202627

Abstract

The article examines the transformation of public financing for physical and sports rehabilitation and the development of veterans’ sports in Ukraine during 2020–2026. Based on official budget documents of the Ministry for Veterans Affairs of Ukraine, regulatory acts and reporting materials, a structural and dynamic analysis of financial resources, budget execution, expenditure structure and veterans’ participation in sports programmes was conducted. It was established that in 2025 a two-level financing model emerged, combining traditional financing of sports events with direct individualized financial support for veterans to engage in physical culture and sports. The calculations showed that direct financial support under the “Veteran Sport” programme accounted for 92.26% of the total resources allocated to the two identified areas, namely direct support for veterans and financing of sports events. A fivefold increase in quarterly participation in the “Veteran Sport” programme during 2025 was identified, alongside a gradual slowdown in growth rates and an increasing share of the international component in the planned structure of expenditures on sports events. It is substantiated that further improvement in the effectiveness of public financing requires a transition from recording mainly resources and outputs to a financial monitoring system that links cash expenditures with unique coverage, territorial accessibility and rehabilitation outcomes.

Author Biographies