The Central Durham Crematorium Joint Committee met on Monday 29 June 2026 to review the crematorium's performance, financial outturn, and governance arrangements for the 2025/26 financial year. The meeting also included discussions on proposed changes to the committee's constitution and the forward plan for the upcoming year.

Annual Internal Audit Report 2025/26

The committee was scheduled to consider the Annual Internal Audit Report for 2025/26, prepared by the Chief Internal Auditor and Corporate Fraud Manager. This report provides an overall assurance opinion on the adequacy and effectiveness of the Joint Committee's framework of governance, risk management, and internal control. The report indicated a Moderate assurance opinion, suggesting that while there is a basically sound system of control, some weaknesses exist that expose objectives to risk. The report detailed the audit methodology, work carried out, and the audit opinion statement, noting that no significant issues warranted inclusion in the Annual Governance Statement.

Revenue Outturn and Joint Committee's Annual Return for the Financial Year Ended 31 March 2026

A joint report from the Corporate Director of Neighbourhoods and Environment and the Corporate Director of Resources and Treasurer detailed the revenue outturn for the financial year ending 31 March 2026. The report indicated a net income surplus of £1,230,817 against a budgeted surplus of £1,244,054, a shortfall of £13,237. The report also provided an analysis of income and expenditure, highlighting variances against the approved budgets. Significant underspends were noted in premises costs, largely due to uncompleted works, while supplies and services, and employee costs showed overspends. Income from cremations was lower than budgeted, though other income streams, such as visual tributes and chapel use, exceeded expectations. The report also detailed the Joint Committee's reserves and balances, showing a total position of £2,820,892 at the year-end. The committee was asked to approve the Joint Committee's Annual Return, including the Annual Governance Statement and Accounting Statements for 2025/26.

2025/26 Annual Governance Statement

This joint report from the Corporate Director of Neighbourhoods and Environment and the Corporate Director of Resources and Treasurer presented the Annual Governance Statement (AGS) for the year April 2025 to March 2026. The AGS demonstrates the Joint Committee's compliance with the Accounts and Audit Regulations 2015 regarding the annual review of its system of internal control. It is structured around seven assertions relating to good governance, financial management, and internal control. The report noted that the annual Internal Audit report provided a Moderate assurance opinion, and plans were in place to address identified areas of concern. The committee was asked to note the content of the AGS and approve its signing by the Chair and Treasurer.

Quarterly Performance and Operational Report (1 April to 31 May 2026)

The Bereavement Services Manager and Registrar provided an update on performance and operational matters for the period 1 April to 31 May 2026. The report detailed the number of cremations undertaken, showing a slight decrease compared to the same period in the previous year. It also outlined the number and value of memorials sold, which had increased. Operational matters included staffing issues, with a need to advertise for a technical assistant and establish a team leader role to provide cover for the crematorium site manager. The report also addressed difficulties with casual crematorium attendants and proposed a transition to annual hours contracts with a career-graded structure. The committee was also informed about attendance at the Institute of Cemetery and Crematorium Management (ICCM) Learning Convention and Exhibition 2026 and sought approval to maintain the cremation register solely on a computerised system, as permitted by legislation.

Changes to the Constitution/Terms of Reference

The Clerk to the Joint Committee presented a report on a review of the Central Durham Crematorium Joint Committee's Constitution. The constitution, last approved in 2019, was reviewed annually as part of the Annual Governance Statement process. The report confirmed that the existing constitution, which retained constituent authority legal titles, expenditure, and surplus distribution arrangements, along with policies concerning transfers to reserves, remained in place. The committee was recommended to note the outcome of the review and reapprove the constitution as set out in Appendix 2 of the report.

Forward Plan 2026/27

A report from the Corporate Director of Resources and Treasurer outlined a suggested forward plan of meetings for the Joint Committee for the forthcoming year, 2026/27. The proposed schedule included reports on external audit reviews, performance updates, risk register reviews, asset management plans, financial monitoring, internal audit charters, budget strategies, and fees and charges. The committee was asked to note and approve the proposed schedule of meetings.