Expenditure and record keeping

The costs to responders of performing their functions (any power or duty whether conferred by virtue of an enactment or otherwise) to support recovery following an emergency may be significant. Responders should ensure that competent financial systems, cost control and cost capture protocols are established. Contemporary evidence of sound financial management will be required for cost assessment, cost recovery from third parties, payment and audit purposes.

Those managing response and recovery from emergencies should seek to recover their costs from those responsible, where they can be identified.

The Scottish Government may provide financial support under the Bellwin Scheme. The scheme allows Ministers to make additional revenue support available to local authorities to assist with the immediate and unforeseen costs in dealing with the aftermath of emergencies. It is a discretionary scheme, which exists to give special financial assistance to local authorities faced with an undue financial burden as a result of providing relief and carrying out immediate work due to large-scale emergencies.

It is important for Local Authorities to communicate with the Scottish Government, usually via SGORR, in the event of exceptionally severe emergencies. The Scottish Government might consider other means of supporting local recovery in addition to any revenue support provided by the Bellwin Scheme. These arrangements are intended to offer a degree of assurance to local authorities that the Scottish Government will provide as much support and assistance as possible, as it has done following emergencies such as those related to severe weather.

Some UK Government Departments with functions exercisable in Scotland may consider providing funds in exceptional circumstances. Scottish Government will despatch Liaison Officers (SGLOs) to work with the RP following an emergency. SGLOs will have access, through SGORR, to those in Government who can advise if sources of funding will be made available.

RPs’ generic arrangements should consider finance and expenditure in both response and recovery. It is important for RPs and their partners to:

• establish protocols and systems for record keeping to facilitate the allocation of costs for multi-agency activity or where one responder supports another
• assist the insurance industry, particularly loss adjusters, with the provision of information to expedite claims
• put in place effective arrangements for dealing with, and accounting for, the distribution of public or other donations (for example, by establishing trusts and trust funds)

The RP and local responders will be aware that comprehensive and accurate record keeping is paramount. The responses to issues will be on public view, there will be a requirement to prepare reports for regulatory bodies and there is the potential for subsequent inquiries or litigation. Accurate records will also help in the identification of lessons for the future. Each responder should keep its own records and the RP should keep records of its activities and share them with its partners.