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This study investigates the environmental conservation costs of the local authorities in Kenya by analyzing the data collected from 90 of these local authorities. The population of the study is the 175 local authorities in Kenya. A sample of 90 local authorities has been used. Both statistical package for social sciences (SPSS) version 17 and Excel have been used to determine the level of environmental conservation costs in the studied local authorities. The results indicated that there was a wide use of environmental conservation costs among the local authorities. The study provides preliminary evidence on environmental conservation costs used by local authorities in Kenya. Further research is suggested to explore the possible motivating factors among different local authorities’ degree of application and level of environmental costs in different activities.

Nowadays the role of local governments is bigger than ever considering the central authority in Turkey. Especially, one can observe that the municipalities’ tasks are depended on their financial structures. In this study the financial resources of Turkish municipalities are evaluated. The obtained findings illustrate that the municipalities have three different financial resources and these resources might be sufficient to make their activities.