Background. Today, the importance of budget performances has become more evident in the public and local sectors. In terms of transparency and accountability, it is essential to analyses the benefits and costs of the activities supported by the local government budget. Objectives. This study aims to the satisfaction of participants of the Istanbul Marathon is compared with the cost items spent during the organization. Material. The sample of this study consisted of 247 nonresidents, and 1341

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... ident runners participated by voluntary selection. Methods. Who participated in the 41st Istanbul Marathon. In the research, questions were asked by the participants during or before the Marathon in the questionnaire form. Also, the Likert system with a five-point scale was used in the questions to obtain the participants' experience. The relations between variables are tested with factor analysis and correlation analysis. Results. The results of this study have shown that the most dominant variable among non-resident participants in the cost items in the event process was the start and finish organizations with 82%. Resident participants were found to have chip service with 91% of the dominant group. Also, prize money is the least dominant variable in the cost process in both non-resident and resident groups. In prize money, it has 47% in the non-resident group and 49% in the resident group. Moreover, all other cost items were deemed necessary by the participants between 59% and 91%. Conclusion. In conclusion, the cost items spent within the scope of the Istanbul Marathon were evaluated by both resident and non-resident participants; it was determined that the lowest factor in both groups was the prize money. The requirement of all other cost items perceived by both resident and non-resident participants is over 50%. Therefore, the local governmentsponsored the Marathon was supported by both non-resident and resident participants, where the principal expenditure items were required.