The legal form of the allowance organization is perceived as a certain relic of the past and the territorial self-governing units as well as the wider professional public call for the legislative creation of another, for the needs of the public administration, a more appropriate type of legal person. Such an "optimal" or "ideal" new type of legal entity established by territorial self-governing units has not yet been created in the legislation and the allowance organizations are thus by far the most frequent type of organization through which municipalities and regions fulfill the tasks resulting from their self-governing competence. The specifics of this legal form derive mainly from the significant influence of the municipality (region) as founder on the existence and activity of the allowance organization. In case of problems in the economy of the allowance organization, it is often possible in practice to meet different opinions on the question of who and to what extent is responsible for the economy of the allowance organization. The paper focuses on some issues related to the responsibility for the economy of the municipal (regional) allowance organization.