The practice of many local and regional governments in borrowing state budget funding excessively for the construction of the objects that do not correspond to the real situation and needs of local or regional government shows short-term thinking and irresponsible attitude towards their future expenditures. The State Audit Office assessed the existence of economic substantiation of such infrastructure projects, as well as their planning and implementation in 15 local and regional governments. The audit revealed a very sad spectacle of the future. Most sports and leisure facilities will probably never be able to make a profit, and the necessary maintenance costs from local and regional governments will only increase every year.