The aim of the study is to reveal whether the approach to the environment in the Ninth. and Tenth Five-Year Development Plans can be found in the environmental expenditures of local governments. The study is limited to the Ninth and Tenth Five-Year Development Plans. In line with this limitation, within the scope of the study, the data collected by TUIK for the environmental activity expenditures of local governments and the budget statistics of local governments were analyzed and environmental protection expenditures were examined. Content analysis was carried out on the compatibility of these data with the objectives of the development plans. As a matter of fact, in general, it has been determined that there has been an increase in the expenditure items classified as environmental expenditures of local governments, and this situation is generally compatible with the development plans. However, classification and sub-headings of environmental expenditure data will enable a clearer evaluation of the quality as well as the quantity of environmental expenditures.