The subject of this chapter includes the grant management in the Republic of Srpska and Federation Bosnia and Herzegovina, i.e., the method of allocating public financial resources to non-governmental sports organizations, with a special focus on football clubs and the performance of the allocated funds. The audit reports of the Supreme Audit Office of the Republic of Srpska Public Sector and the Federation of Bosnia and Herzegovina will be analyzed. The goal is to determine the extent to which grants awarded to non-governmental, i.e., sports organizations from public budgets in the Republic of Srpska and the Federation of Bosnia and Herzegovina are adequately managed. We define the problem with the question: Have competent institutions in grant management effectively implemented the principles of management according to results? To answer the question, we will discuss the program budget concept and results-oriented planning. Following the above, the following hypotheses are tested: if grant planning meets the principles of results-oriented planning and if grants are awarded transparently and based on criteria aimed at achieving results.