Annexure 4 Sub Plans 10. Financial Management Sub Plan
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Annexure 4 Sub Plans 10. Financial Management
Sub Plan
Abbreviations and Glossary
Council Rockhampton Regional Council
FRW Fitzroy River Water
LDC Local Disaster Coordinator
LDMG Rockhampton Regional Council Local Disaster Management Group
NDRRA National Disaster Relief and Recovery Arrangements
QFES Queensland Fire & Emergency Service
QRRA Queensland Relief and Recovery Arrangements
SDRA State Disaster Relief Arrangements for Queensland
Region is the area under the management of Rockhampton Regional Council
RRC Rockhampton Regional Council
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TABLE OF CONTENTS
1 PURPOSE ............................................................................................................................. 4 2 RESPONSIBILITY ................................................................................................................. 4 3 CONTEXT AND ASSUMPTIONS .......................................................................................... 4 4 INTRODUCTION ................................................................................................................... 4 5 OTHER AGENCIES / ORGANISATIONS .............................................................................. 4 6 AUTHORISED EXPENDITURE ............................................................................................. 4 7 RECORDING EXPENSES ..................................................................................................... 5 8 NATURAL DISASTER RELIEF AND RECOVERY ARRANGEMENTS ................................ 5 9 TRIGGER POINTS ................................................................................................................ 6 10 RECOUPING OF EXPENDITURE ......................................................................................... 6
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1 PURPOSE
To outline the Rockhampton Regional Council (RRC) and other responding agency internal financial arrangements in support of a disaster event and the eventual claim process to recoup expenditure.
2 RESPONSIBILITY
All participating agencies and organisations. 3 CONTEXT AND ASSUMPTIONS
Disaster related finances are not normally included in the budgetary processes of Council or other responding agencies. However, disaster events happen and may require the allocation of substantial funds as a consequence. Due to the nature of many disaster situations, finance operations will often be carried out within compressed time frames and other pressures, necessitating the use of non-routine procedures; this in no way lessens the requirement for sound financial management and accountability. It is important to remember that a Declaration of a Disaster Situation is not a pre-requisite for the reimbursement of expended funding under the NDRRA. 4 INTRODUCTION
Rockhampton Regional Council must maintain proper financial records at all times including during a disaster. Council’s financial management policies and procedures will still govern all financial delegations and authorisations to expend funds, recording of expenditure, etc. Upon activation of the LDMG a disaster cost centre and project/job numbers will be created and activated to capture costs for deployment of resources and response and recovery activities. Cost centre and project/job numbers will be provided by Council’s Finance Section. Expenses should be recorded in the following three categories; labour, plant hire, and materials & services. Other categories can be created if required at the discretion of the LDC and the Revenue & Accounting Coordinator. 5 OTHER AGENCIES / ORGANISATIONS
Each support agency/organisation is responsible for providing its own financial services and support to its response operations in the field and compliance with its own financial policies and procedures 6 AUTHORISED EXPENDITURE
All costs incurred by Council as a result of a disaster event will be coordinated by the LDC.
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7 RECORDING EXPENSES
When an event occurs, Council and each participating department or agency should immediately begin accounting for personnel, equipment and other costs relating to the disaster response. Separate recording of disaster-related expenditure shall be in accordance with the Council’s or relevant agency’s financial procedures and supported by logs, formal records and file copies of expenditures to provide clear and reasonable accountability and to ensure justification for reimbursement is maintained. While innovative and expeditious means of procurement are called for during times of disaster events, it is still mandatory that good accounting principles and practices be employed in order to safeguard the use of public funds from the potential of fraud, waste or abuse. 8 NATURAL DISASTER RELIEF AND RECOVERY ARRANGEMENTS
The Queensland Relief and Recovery Arrangements (QRRA) outline financial assistance available to communities, small businesses, primary producers, non-profit organisations, local governments and State government agencies affected by disasters. The arrangements are designed to provide a ‘safety net’ to those in immediate need or who are unable to affect their own recovery. Either of the two arrangements available in Natural Disaster Relief and Recovery Arrangements (NDRRA) and Queensland State Disaster Relief Arrangements (SDRA) can be activated depending upon the type and scale of the disaster. SDRA is a wholly State funded, all hazards, personal hardship financial assistance package. The relief measures available include Disaster Relief Assistance Scheme and Counter Disaster Operations. The restoration of State or local government assets requires the activation of NDRRA. NDRRA relates to eligible natural disasters, such as bushfire, cyclone, tsunami, earthquake, storm surge, meteor strike, flood, landslide, tornado and storm. NDRRA are provided through a cost sharing formula (between Queensland and Australian Governments) on a range of pre-agreed relief measures. The application of these relief measures is based on Queensland’s interpretation, alignment and acceptance of the relief assistance measures outlined in the Australian Government NDRRA Determination 2012. The standard assistance available under NDRRA includes:
Disaster Relief Assistance Scheme; Concessional Loans to Persons in Need; Counter Disaster Operations; Restoration of Essential Public Assets; Concessional Loans to Small Businesses; Concessional Loans to Primary Producers; Freight Subsidies for Primary Producers; and Associations Natural Disaster Relief Assistance Scheme
Following a severe natural disaster event the activation of Special Assistance through the Community Recovery Package and other acts of relief and recovery may be considered. Relief measures available under these categories are additional to the standard assistance available under NDRRA and require special consideration by the Premier of Queensland.
Assistance available to Queenslanders under the SDRA and/or NDRRA is not intended to supplant, and/or operate as a disincentive for self-help either through insurance or appropriate disaster mitigation strategies. All levels of government encourage Queenslanders to build disaster resilience through awareness and preparedness for potential disasters in their area of residence and/or place of work
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9 TRIGGER POINTS
Local Government trigger points apply to NDRRA funding. The Minister for Local Government, Community Recovery and Resilience will approve local government trigger points for all events as they are declared. The trigger points are calculated based on a percentage of net general rates, and are capped. Each local government must have eligible damage exceeding their trigger point to be able to claim. For Counter Disaster Operations there is no trigger point; however, for restoration works on public assets the trigger is applied.
10 RECOUPING OF EXPENDITURE
The circumstances and conditions under which disaster-related expenditure may be recouped is explained in the Queensland Government booklet, “Qld Natural Disaster Relief and Recovery Guidelines” which is available on line at www.disaster.qld.gov.au/publications Reimbursement is not an automatic process, and requires solid evidence of disaster-related expenditure. Some disaster events may not be claimable. Each agency is responsible for claiming their own reimbursement of funds relating to disaster operational expenses.
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