In this paper, the authors focused on the way in which are financed elections organized by municipal units in the Czech Republic. Given that there are many legal provisions that are relevant to the financing of elections. By deductive method we will analyse which expenditure the election organizer is entitled to be covered from the state budget. The paper attempts to confirm or refute the hypothesis whether there are any relevant criteria that individual expenditures incurred in connection with the elections must be met in order to be covered by a subsidy from state budget or not, as its main aim.