Disaster, Emergency, Incident, and Event Cost Tracking

Applicable or Related Code Sections:

• ORC 126.08 - Director of budget and management - power and duties

• ORC 126.21 - Accounting duties of director of budget and management

• ORC 5502.22 - Emergency management agency

• ORC 5502.25 - Rules of emergency management of state

Related Links

• http://ema.ohio.gov/

ORC 5502.22 designates the executive director of the Ohio Emergency Management Agency (Ohio EMA) as the state coordinator during emergency response and stipulates he or she shall coordinate all activities of all agencies for emergency management within the state, as well as, develop the state Emergency Operations Plan (EOP). The state EOP defines the state’s response to emergencies, disasters, incidents, and events to include the parameters surrounding the activation of the State Emergency Operations Center.

When costs are incurred for a disaster, emergency, incident, or event to the state, it is imperative that agencies track those costs for the following reasons:

• Supports future recoupment of costs from insurance or the federal government;
• Provides transparency in disaster, emergency, or incident related costs;
• Quantifies the state’s fiscal impact of a disaster, emergency, or incident; and
•  Assists in providing support to request federal funding or direct assistance.

Agencies are responsible for determining the most appropriate method for their agency to track the related costs. An agency should consider utilizing a ChartField such as Agency Use or Reporting Category to track costs within OAKS FIN.

Upon activation of the State Emergency Operations Center, the Ohio EMA will provide a memorandum to OBM to disseminate to agency fiscal officer contacts. This memorandum will provide details on types of costs that must be tracked and how to report them back to Ohio EMA. All agencies impacted by the activation will be required to follow the directions outlined in the memorandum. Unless an agency has specific authority or is provided specific authority through an emergency proclamation, agencies are required to follow all procurement regulations as set forth from the Department of Administrative Services. Refer to the Payment Card Program policy for use of the payment card.

Definitions used in this policy:

• Emergency - incident, whether natural or human-caused, that may have caused or is likely to cause localized or limited damages to a specific area or population, and that requires immediate responsive action to protect life or property.
• Examples of an emergency could include a heating fuel shortage, a localized utility failure, a prison uprising, a limited radiological incident at a nuclear power generating facility, a compromised water retention structure response, a limited-duration/impact drought, a localized major fire response, or a localized animal disease response.
• Disaster - natural catastrophe, technological accident, or human-caused incident that may have resulted in severe property damage, deaths, and/or multiple injuries, and that may require an immediate and/or extended response.
• Examples of a disaster could include an emerging human or animal disease or pandemic, a severe earthquake, widespread flash flooding or areal flooding, severe damage due to a windstorm or tornado, a widespread winter storm, extended extreme cold or heat, extended-duration drought, wide-ranging wild fires, a major water control structure (dam or levee) failure, a major hazardous materials release, etc.
• Incident - a collective term for emergencies and disasters (i.e., "the impacts that resulted from the incident included...”)
• Event - a large scheduled gathering, function or activity for which particular attention would need to be given to management and security-related issues because of the event’s number of or type of attendees to ensure that response to emergencies that could rise out of the event could be rapidly and effectively addressed.
• Examples of an event could include festivals, public gatherings, conventions, etc.