The article is devoted to the most debatable aspect of research in the field of financing the state of social projects - evaluating their effectiveness. The main difficulty in assessing the effectiveness of social projects is the impossibility of quantitative measurement of both needs for such projects and their results, since we are talking about the psychological and social problems of people. In this regard, another setting of the problem seems promising: to evaluate the feasibility and sufficiency of financing social projects. From the perspective of financial science, such a problem is solved in different aspects. When it comes to the needs of people in general, it is customary to rely on the pyramid of A. Maslow: people are moving from the need for safety to self -realization. The authors' approach to the study is based on the concept of state financing of social benefits, according to which the functions performed by the modern state in society have been significantly transformed over the past 40 years. The insufficiency of existing criteria for assessing the effectiveness of state financing of physical culture and sports for people with disabilities causes a scientific interest in the formation and justification of the methods of such an assessment. Today, the problem is seen exclusively by practical tools, without theoretical and methodological substantiation of needs, volumes and evaluating the effectiveness of financing social policy in general and physical education and sports for people with disabilities, in particular. The authors proceed from the need to overcome this problem, so the purpose of the article is to try to represent the practical financing of physical culture and sports as part of the fundamental functions of the modern state. This article is reviewed and is devoted to the quantitative analysis of the volumes of state financing of physical culture and sports in the Russian Federation, the Ural Federal District and the Sverdlovsk Region. It is possible that the material of the article will identify problems in this field that will attract the attention of other researchers and will expand the potential of state social policy.