43Organisations Sport Development Report for Germany 2017 2018 Part 1 Expenditure for Mean value in Index Mean value 2015 0 Proportion of clubs that have expenditure in Non sporting events e g festivals 788 49 1 Accruals 642 15 0 Entry fees registration fees 628 n c 55 3 All kinds of taxes 619 26 8 Payments to athletes 565 5 3 Referees officials expenses 480 n c 29 2 Honours gifts anniversaries e g certificates trophies pins of honour 341 n c 63 0 Tax consultant auditor notary public Entries in the register of clubs 303 30 0 Game permissions passes licenses 280 n c 41 6 Advertising advertising measures 221 n c 23 4 Fines penalties 75 n c 20 8 Gema fees 70 26 7 Tombolas e g lottery tickets prizes 29 n c 7 8 Miscellaneous13 1 435 11 3 13 Among other things expenses for material procurement training operating costs mainte nance construction costs repayments and costs for the website were mentioned here
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