41Organisations Sport Development Report for Germany 2017 2018 Part 1 just under 73 of all sports clubs had at least a balanced revenue expenditure account which means that expenditure was covered by revenue or revenue was higher than expenditure Compared to 201411 however this proportion is slightly lower see Table 14 Table 14 Revenue expenditure account of sports clubs in 2016 and its development Proportion of Clubs in Clubs Total Index 2015 0 At least balanced revenue and expenditure account 72 5 65 000 4 3 A look at the expenditure of sports clubs in 2016 broken down by individual expenditure categories shows that on average clubs in Germany spend the most on 1 coaches trainers and sports teachers followed by 2 expenditure on the maintenance and opera tion of their own facilities 3 expenditure on sports equipment and clothing 4 rent and reimbursement of costs for the use of sports fa cilities not owned by the club and 5 administrative staff see Table 15 As in previous years it can be seen that the core sports operations continue to incur the highest average expenditure for the clubs Compared to 2014 there are significant increases in person nel costs Expenditure for coaches trainers and sports teachers as well as for administrative staff has risen12 while expenditure for the organisation of own sports events and for contributions to sports organisations in this case confederations at regional and local level has fallen see Table 15 11 Financial year before the last survey 12 The proportion of clubs that have expenditure in the two categories of staff costs has not changed significantly over time

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