Abstract
The subjects concerning possible participation of entities different from local government units in costs of local planning in Poland as well as legal financing resources of local plans in Poland and Slovakia were considered in the paper. These studies were realized on the basis of selected post-control recommendations of the Supreme Audit Office, Regional Chambers of Audit and also legal acts and court judgements. It was revealed in conclusion that financing local plans from investor’s resources is in common practice in the Slovak Republic. The investor can cover the costs of preparing planning documentation after signing a relevant agreement with the commune. In Poland, local plans financing matter by private entities raises doubts, is controversial and equivocal, often reaches a trial docket and assessment of legality of financing local plans by an investor requires the detailed analysis of factual and legal conditions in every case.