Abstract
The article considers the material resource potential as a set of internal resources of a physical culture and sports organization that ensure the continuity and efficiency of activities, which is determined by the monitoring system developed by the organization for a certain period, based on the regulatory legal documents of the founder. The development of its own program for using the material resource potential of a physical culture and sports organization has its own characteristics depending on the nature of the services provided and the work performed. This program should ensure the fulfillment of the state task, all contracts in terms of volumes, terms and quality indicators, therefore it is being developed for all types of activities of a physical culture and sports organization.