Foreword 6

Chapter 1 Overview 9

1.1 Introduction 9

1.2 Principles 9

1.3 Roles and responsibilities 10

1.4 Crisis management 12

Chapter 2 Managing spending issues in a crisis 14

2.1 Introduction 14

2.2 Working practices 14

2.3 Consideration of Accounting Officer standards in a crisis 17

Chapter 3 Adaptations to spending control in a crisis 23

3.1 Introduction 23

3.2 Mechanisms to meet unexpected spending 24

3.3 Case by case adaptations 26

3.4 Derogations from the general spending control framework 29

3.5 Ministerial directions 33

Annex A Key reference documents 35

Annex B Glossary 36