A. Fiscal Management
1. It is the policy of Pierce County that county departments designate personnel to be responsible for documentation of disaster costs and establish or utilize existing administrative methods to keep accurate records separating disaster operational expenditures from day to day expenditures (see ESFs 5 and 21). During disaster operations, personnel from Budget and Finance (B&F) may work from the Pierce County Emergency Operations Center (EOC) to provide guidance and instructions to county departments on appropriate record keeping.
2. It is the policy of Pierce County to incur disaster expenditures with currently appropriated local funds in accordance with RCW 38.52.070 (2), RCW 36.40.180 and 190, and local codes. The Executive or designee in coordination with the Executive Director of Administration, and Executive Director of Public Safety, will be responsible for identifying other sources of funds to meet disaster related expenses if department budgets are exceeded.
3. B&F is the lead department for coordinating the documentation and collection of county emergency expenditure information. On a day to day basis, the Budget Manager is the primary contact for the Pierce County Department of Emergency Management (DEM) for preparedness and operations activities. The chain of command for B&F for disaster operations is as follows:
a. Executive Director for Administration.
b. Accounting Manager.
c. Revenue Manager.
d. Purchasing Agent.
e. Budget Manager.
Any of the chain of command have the authority of the Budget Manager in matters of B&F policy and operations. After a Presidential Disaster Declaration, B&F may appoint a Disaster Assistance Recovery Manager to coordinate the application for disaster relief funds.
4. Accurate emergency logs and expenditure records must be kept from the very beginning of an event to receive the maximum amount of entitled reimbursement should Federal Assistance become available. Records should be kept in such a manner to separate disaster expenditures from general ongoing expenditures and accurately document expenditures for potential audit or for state and/or Federal Disaster Assistance programs.
5. When the EOC is activated, a special program number and budget position number will be assigned in order to track all expenditures and payroll activity directly and to avoid having to transfer costs at a later date. Emergency purchases during non-business hours are coordinated through the EOC. The EOC is assigned pre-authorized requisition numbers from Purchasing for use in an emergency. Emergency fiscal procedures will follow guidelines and procedures established by County Ordinance.
6. It is the policy of Pierce County that if the normal approval process for emergency expenditures cannot take place because of the circumstances of an emergency or disaster, approval may be made by the Executive, Deputy Executive, Executive Director of Public Safety, or the Director, DEM. If at all possible, this should be coordinated with the Executive Director of Administration. In these circumstances, a local Proclamation of Emergency should be considered. The Executive or designee may make decisions on the expenditure of appropriated funds. Decisions on the expenditure of unappropriated funds must be approved by the County Council.
7. Responsibility for the various functions relating to fiscal activities for emergency expenditures is shared by all departments with response costs and damages. The DEM, B&F, the Office of the Applicant Agent, and the Public Works Accounting Section shall provide guidance and oversight.
8. Any county department which incurs disaster related expenditures or damages is responsible for completing and submitting appropriate documentation to the DEM. Response cost and damage estimates should be submitted on the appropriate forms.
9. It is the policy of Pierce County that county departments designate personnel to be responsible for documentation of disaster operations and expenditures. Emergency expenditures will be incurred in accordance with existing county emergency purchasing procedures. County Council action may be required if expenditures need to exceed appropriated funding levels.
