Financial instruments for implementing measures to ensure the resilience and security of territorial communities in the conditions of modern challenges

Introduction. The full-scale russian invasion of Ukraine has caused extraordinary challenges for the budget system of Ukraine, and has necessitated the search for effective systemic steps to implement measures to ensure the resilience and security of territorial communities. Problem Statement. The public finance system has faced an extremely high level of risks and challenges - a significant increase in defense spending, an increase in the deficit, and, as a result, public debt, a decrease in state and local budget revenues. Significant resource constraints necessitate the development of effective systemic steps in the use of financial instruments in programs to ensure the resilience and security of territorial communities. Purpose. To develop practical tools for assessing the effectiveness of the use of financial instruments in order to effectively overcome the consequences of military aggression and ensure the socio-economic recovery of territorial communities. Methods. The following methods were used: a systemic approach, analysis and synthesis, forecasting method, and other methods. Results. A two-scenario forecast of events for territorial communities of various types and a set of measures to ensure their resilience and security have been developed, which will be reflected in the formation of relevant budget programs. Conclusions. The priority task today is to create conditions for the restoration of territorial communities, ensuring their resilience and security. Using the example of demining programs, a system of indicators for assessing the efficiency and effectiveness of budget expenditures is presented, which will help assess the achievement of the outlined strategic goals, improve the quality of financial resource planning, and increase the level of trust in government at all levels.