In the article it is developed a methodological toolkit for determining the temporal patterns of the influence of financial determinants and public health factors on the local community resilience in the context of overcoming the consequences of the COVID-19 pandemic, based on the use of panel data regression modeling (testing for the presence of a lag of up to 3 years). The practical approbation of the approach was carried out on the basis of a sample from 21 European countries for the period 2000-2021. The following indicators were chosen as local community resilience parameters (outcome indicators): level of tax revenue decentralization; the level of income decentralization (ratio of own incomes of local budgets to central government incomes); the level of expenditure decentralization (the ratio of own expenditures of local budgets to central government expenditures). The financial and infrastructural factors of public health, the impact of which on performance indicators was studied, are the following: the number of beds (per 1,000 people); capital expenditures for health care (% of GDP); current health care expenditures (% of GDP); domestic government health care expenditures (% of current health care expenditures); domestic private health care expenditures (% of current health care expenditures); out-of-pocket health care expenditures (% of current health care expenditures). Based on the results of the approbation of the developed approach, immediate drivers and inhibitors of ensuring local community resilience, as well as drivers and inhibitors of delayed action, were identified. The obtained results allow us to note that in the context of strengthening the financial resilience of local community, it is necessary to increase the number of hospital beds, as well as the volume of current expenditures on health care, and to ensure this growth mainly by the expenditures from private financial resources and out-of-pocket expenditures.

local community resilience, COVID-19, post-pandemic recovery, public health, decentralization, budget expenditures, financing of the health care system.