The Mountsett Crematorium Joint Committee met on Tuesday 22 September 2026 to discuss operational performance, financial monitoring, risk management, and future budget strategies. The committee also reviewed policies related to internal audit and the management of uncollected ashes.

Performance and Operational Report

The committee was scheduled to receive an update on the crematorium's performance and operational matters. This included a review of cremation numbers for the period June to August 2026, which showed a slight increase of two cremations compared to the same period the previous year. The report also detailed the number and value of memorials sold, indicating an increase in the number of memorials sold but a decrease in income. Operational matters discussed were expected to include the success of the 60-year anniversary open day and the crematorium's fifteenth consecutive Green Flag Award. A significant portion of the report focused on the Service Asset Management Plan (SAMP), outlining essential, desirable, and longer-term works required for the crematorium, with estimated costs for each priority level. These planned works included hearth relining, installation of memorial towers, replacement of crematory room vacuums, and upgrades to the CCTV system, among others.

Financial Monitoring Report

A report was presented detailing the financial position of the crematorium for the period April to August 2026, with a projected outturn for the full financial year ending 31 March 2027. The projected revenue outturn indicated a surplus of £448,136, significantly exceeding the budgeted surplus. This was attributed to an increase in cremation numbers and higher income from other sources, partially offset by increased employee costs and higher energy and water expenses. The report also detailed the status of earmarked reserves, including the Repairs Reserve, Cremator Reserve, and General Reserve, with a forecast total reserves and balances position of £1,194,724 at the year-end.

Risk Register Update

The committee was to review the outcome of a biannual risk assessment and a comprehensive refresh of the service risk register for Mountsett Crematorium. The refresh aimed to modernise risk descriptions, causes, impacts, and controls, and to ensure alignment with Durham County Council's Risk Management Policy and Strategy. While the register was extensively updated, no material changes to the overall risk profile were identified, with all active risks remaining within the approved risk appetite. Key risks identified included the demand for cremation services exceeding operational capacity, failure of cremators and specialist equipment, workforce resilience, health, safety, and regulatory compliance, and business continuity issues.

Internal Audit Charter and Annual Review

The committee was asked to consider the Internal Audit Charter, which defines the purpose, authority, and responsibility of the Internal Audit Service. This charter had been previously considered and was subject to annual review. Additionally, a report on the annual review of the system of internal audit was presented, detailing the findings of a review carried out by the Durham County Council Audit Committee. This review confirmed that the internal audit service generally conforms with the Global Internal Audit Standards (GIAS) in the UK Public Sector. The report also noted that the last external assessment in 2022 concluded full conformance with previous standards.

Budget Strategy Report

This report outlined issues for consideration in the medium-term financial planning for Mountsett Crematorium, in advance of the 2027/28 budget setting process. It highlighted significant capital investment made since 2009 and planned future investments in line with the Service Asset Management Plan. The report proposed an increase in fees and charges for cremations, bringing them closer to the regional average. It also recommended maintaining the current level of surplus distribution to partner authorities, Durham County Council and Gateshead Council. The medium-term budget forecast indicated that, subject to the agreed fee increase, reserve balances were projected to be sufficient to meet commitments.

Uncollected Ashes Remains Policy

The committee was asked to consider a new policy for the management of uncollected ashes remains at Mountsett and Durham Crematoria. The policy aims to establish a clear operational framework for retention periods, contact arrangements, respectful final disposition, and record-keeping. It addresses the practical challenges of long-term storage of uncollected ashes and acknowledges emerging recommendations from the Law Commission regarding the return of uncollected ashes from funeral directors. The proposed policy includes a retention period of up to 12 months, with a staged contact procedure, before respectful burial, interment, or scattering. The policy also covers the acceptance and management of ashes returned by funeral directors.