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.

35  temporarily, for the period until the termination or cancellation of martial law, audits by the State Audit Service on the implementation of local budgets are not conducted, and the initiated audits are suspended [5]. Thus, the implementation of local budgets under martial law has certain peculiarities, in particular: Article 55 of the Budget Code of Ukraine (protected expenditures) does not apply; the State Treasury does not transfer the reverse subsidy to the state budget from local budgets of territories in which martial law has been introduced; the State Treasury does not transfer inter-budgetary transfers from the state budget to local budgets of settlements in temporarily uncontrolled territory; the Government Resolution No. 590 of 09.06.2021 determined the priority and sequence of expenditures by the State Treasury; the Temporary Procedure for the Allocation and Use of Funds from the Budget Reserve Fund was approved (the allocation of funds from the budget reserve fund is carried out by decision of the local state administration, military administration, executive body of the relevant council ). Local self-government bodies, their executive bodies, local state administrations, military-civilian administrations continue to exercise budgetary powers, and in the event of the formation of military administrations, such powers are exercised by military administrations. Military administrations make decisions on amendments to the decision on the local budget; redistribute expenditures, including the budget reserve fund, additional subsidies and subventions, within the total amount of budget allocations of the main administrator of budget funds, without approval by the relevant commission. Military administrations may approve local budgets drawn up by local financial bodies, and also make decisions on the transfer of funds between local budgets without concluding agreements, but with approval from the Ministry of Finance, if the transfer to the budget of another region or the budget of the city of Kyiv. If it is impossible to create a local financial body, its powers may be exercised by the head of the military administration.