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The present descriptive-exploratory study aimed to analyze the role of municipalities in the funding of sport and leisure policies through the Sport and Leisure Function (FDL), from 2002 to 2011. As specific objectives: (a) to analyze the level of inclusion of preferences for FDL spending; (b) identify the property rights of LDCs from the current municipal revenue; (c) verify the percentage of FDL reception by IDH levels. The FDL refers to the classification of budget spending dedicated to sport and leisure policies, established by Decree 42 in the Ministry of Management and Budget, and it is published yearly by the Brazilian Public Sector Accounting and Fiscal Information System (SICONFI). There is a strong ongoing decentralization of sport and leisure policies and high continuity of expenditure in the FDL. Expenditure in FDL follows a concentrating bias, rewarding with the greatest amount of resources the two main cities of the state. Expenditure by current revenue differs by levels of IDH. Municipalities in the IDHM have reached higher results in relation to FDL/current revenue.