The article is an overview of the results of an annual survey on the status and conditions of spatial planning works in Polish communes realized in the Institute of Geography and Spatial Organization of the Polish Academy of Sciences, in its part concerning the financial consequences of the adoption of local spatial development plans. Data representing the situation at the end of 2014 in the range of projected and realized expenditures and incomes of local budgets was collected by the Central Statistical Office of Poland from questionnaires filled out by employees of communes. The data was analyzed according to administrative categories of communes, as well as divided by provinces (voivodships). The survey revealed several regularities: a high share of expenditures and revenues related to the implementation of zoning plans in the budgets of local government units; concentration of the highest financial turnovers in a relatively small part of the municipalities; negative financial balance of adoption of the majority of spatial plans. What attracts attention is also a large heterogeneity of financial and spatial policies conducted by communes.
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