Proceedings of the International scientific and practical conference ―Toronto Congress of Advanced Research‖ (April 20-22, 2026) / Publisher website: www.naukainfo.com. – Toronto, Canada, 2026. - 174 p.

34 there is a need to make operational decisions with a simultaneous transformation of approaches in the budget expenditure management system. Thus, with the beginning of the full-scale russian invasion, the norms of the Law of Ukraine ―On the Legal Regime of Martial Law‖ came into force [4]. Therefore, approaches to budget expenditure management have also changed. According to the provisions of the Budget Code of Ukraine, the government does not need parliament to make a decision on the redistribution of budget funds, since the Cabinet of Ministers of Ukraine disposes of financial resources at its own discretion, in accordance with priority needs. That is, the functioning of the country's economy, in war conditions, involves the implementation of a number of measures, including those that expand the powers of not only the Cabinet of Ministers of Ukraine, but also local self-government bodies to adopt relevant regulatory legal acts and redistribute budget funds, in accordance with the existing need or priority of use. According to the government resolution No. 252 dated March 11, 2022 ―Some issues of formation and implementation of local budgets during martial law‖ [5], the specifics of the formation and implementation of local budgets during martial law are determined. In particular, it is stated that the formation of local budgets and ensuring the uninterrupted functioning of budgetary institutions and establishments, municipal enterprises is carried out in accordance with budget legislation, taking into account the following features:  local self-government bodies, their executive bodies, local state administrations, military-civilian administrations continue to exercise budgetary powers;  executive committees of the relevant local councils, local state administrations, military-civilian administrations or military administrations manage local finances in accordance with the needs and characteristics of martial law;  local financial bodies ensure the preparation of draft local budgets in accordance with the requirements of the Budget Code of Ukraine;  The State Treasury Service provides settlement and cash services for local budgets and the preparation of reports on the implementation of local budgets using electronic media;