The process of financial decentralization has had a significant impact on local budgets, making them independent of the state budget. This has created new opportunities for the development of territories through the implementation of specific projects that meet the needs of the community. However, the success of the viability of territorial communities depends most of all on the economic aspect. The introduction of martial law in Ukraine in February 2022 has significantly changed the living conditions of society as a whole. These conditions generate new challenges and tasks for the public and territories. It is important to find ways to adapt to new conditions, develop effective development strategies, and ensure economic sustainability. The implementation of real projects and economic initiatives aimed at supporting and developing the territories is becoming especially important. The article aims to substantiate the main problems in the financial resilience of territorial communities and to identify the main areas for improving the efficiency of attracting and using financial resources. The article argues that financial resources are the basis for the effective development and functioning of a territorial community. The authors examine the factors influencing the creation and operation of territorial communities and identify reserves of financial resilience of communities in the future. Theoretical studies related to the process of formation and development of territorial communities are analyzed. The article characterizes the capabilities of territorial communities, in particular, in terms of determining the investment attractiveness of objects on the territory, accounting for available resources and the possibility of their capitalization, use of labor resources, as well as the use of opportunities arising in the process of relocation of enterprises due to active hostilities in a large territory of the country. The authors prove the impact of migration processes on the possibilities of community development and functioning. The essence of submitting project applications for various competitions to attract additional funds to the community budget and thus form its financial resilience is substantiated. The main changes in the local budget process that arose under martial law and its impact on the development of territorial communities are outlined. 

decentralization of authorities, capacity, financial resources, territorial communities, financial resilience