"We welcome the Audit Commission's praise for Government's generous and prompt response to the floods but we do not agree with key parts of their wider analysis.
"Communities wanted quick and comprehensive support not a response set out in a rulebook six inches thick. I make no apologies for acting swiftly and decisively and we would have rightly been criticised if we'd done otherwise.
"We took unprecedented steps to reflect the unprecedented scale of the floods. With co-ordinated action across Government we've already made more than £60m available to flood-hit communities with more support to follow. We matched the most generous terms ever for Bellwin to ensure more money goes direct to local authorities. The first Bellwin payment has now been made and we have also secured the first ever successful UK bid for EU emergency funds.
"We also reject claims about how the money has been directed. It was right that we gave this money to councils for them to decide how to spend according to local priorities and not in a way dictated from Whitehall. Whilst some challenges continue, this money has made a huge difference in helping get local communities back on their feet, which both councils and local people have acknowledged.
"Every big emergency - from floods to major fires to foot and mouth - is different. It requires a different response based on what is needed at the time. So we do not accept the Audit Commission's views. The straight jacket of a one size fits all approach won't work.
"The Audit Commission suggests that the current balance of risk is wrong and seems to say the Government should step in to bear the risk. This view is counter to the principle of devolved local government and the long established principle that councils should have cover for contingencies. Of course central Government rightly takes our share of responsibility, which we are doing. But it is up to councils to assess their own risk and put in place the right mix of insurance, self insurance and reserves to provide both security and value for money for their communities. This principle has been established for decades and is precisely what effective leadership is all about.
"There are always lessons to be learned and that is why I have asked Sir Michael Pitt to look at these issues in the next stage of his review. The flood waters are long gone but clear up and repair problems for many households, businesses and communities have not. Government is therefore also committed to the long haul and to continuing our support for local authorities and agencies leading the recovery efforts."
