The Central Durham Crematorium Joint Committee met on Wednesday 23 September 2026 to review operational performance, financial monitoring, and risk management. Discussions also covered the internal audit charter, budget strategy, and a proposed policy for uncollected ashes remains.

Performance and Operational Report

The committee was scheduled to receive an update on the performance and operational matters of the crematorium. This included a review of the number of cremations undertaken between June and August 2026, with comparative data from the previous year. The report also detailed the number and value of memorial plaques sold during the same period. Operational matters included an update on the Green Flag Award, which the Durham Crematorium had successfully retained for the fifteenth consecutive year, and the ongoing development of a Service Asset Management Plan (SAMP). The SAMP outlines planned maintenance and improvement works for the crematorium, with estimated costs for essential works in 2027/28 totalling £136,400, and further works planned for subsequent years. The report also highlighted the need to address staffing issues, including a Technical Assistant vacancy and the proposal to establish a Team Leader post to deputise for the Crematorium Site Manager, at an estimated cost of £4,201. Proposals were also being developed to transition casual Crematorium Attendant contracts to annual hours contracts.

Financial Monitoring Report

A report was presented detailing the financial position of the crematorium for the period April to August 2026, along with projected revenue and capital outturn for the financial year ending 31 March 2027. The projected revenue outturn indicated a surplus of £1,038,125, which was £51,615 more than budgeted. This surplus was attributed to underspends in employee and premises costs, partly due to staff vacancies and reduced utility spend, although rates were forecast to overspend due to revaluation charges. The report also detailed the forecast for earmarked reserves, with a total projected balance of £2,730,167 at the year-end.

Risk Register Update

The committee was to review the updated service risk register for the Central Durham Crematorium, following a comprehensive refresh in August 2026. This process involved modernising risk descriptions, causes, impacts, and controls, and removing obsolete references. The review confirmed that all active risks remained within the approved risk appetite, with no material changes to the overall risk profile identified. Key risks included demand for cremation services exceeding operational capacity, health, safety, and regulatory compliance, business continuity, and workforce resilience.

Internal Audit Charter

The committee was asked to approve the Internal Audit Charter, which defines the purpose, authority, and responsibility of the Internal Audit Service for Durham County Council. This charter aligns with the Global Internal Audit Standards (GIAS) in the UK Public Sector and CIPFA's Code of Practice for the Governance of Internal Audit in UK Local Government. The charter outlines the functional reporting relationship of the Chief Internal Auditor and Corporate Fraud Manager to the Joint Committee and their administrative reporting to the Corporate Director of Resources. It also details the scope of internal audit activities, including assurance, advice, and insight on governance, risk management, and internal controls.

Annual Review of the System of Internal Audit

A report was presented summarising the findings of a review into the effectiveness of the Durham County Council Internal Audit Service, conducted by the County Council's Audit Committee on 30 June 2026. The review found the service's structure, resourcing, qualifications, and experience to be satisfactory. A self-assessment confirmed that the service generally conforms with the requirements of the GIAS in the UK Public Sector. The report noted that an external assessment is required every five years, with the last assessment in February 2022 concluding full conformance with previous standards.

Budget Strategy Report

This report outlined issues for medium-term financial planning for the Central Durham Crematorium, including proposals for fee increases from 2027/28. It was noted that significant capital investment of over £4.7 million had been made since 2009, with further investments of over £4 million planned. The next cremator replacement is scheduled for 2032, with an estimated cost of £2.4 million. A proposed increase in fees and charges from £1,025 to £1,060 in 2027/28 was suggested, which would still remain below the regional average. The report also confirmed that the current surplus distribution to partner authorities of £1,041,250 per year would remain the same from 2027/28 onwards. The medium-term budget forecast indicated healthy reserve balances sufficient to meet the committee's commitments.

Uncollected Ashes Remains Policy

The committee was asked to approve a proposed Management of Uncollected Ashes Remains Policy for Durham and Mountsett Crematoria. The policy aims to provide a clear operational framework for handling ashes that are not collected by applicants or funeral directors. It establishes retention periods of up to 12 months, outlines contact procedures, and details respectful final disposition arrangements, such as scattering or burial within the crematorium grounds. The policy also acknowledges emerging recommendations from the Law Commission regarding the potential future return of uncollected ashes remains from funeral directors to crematoria. The proposed policy seeks to balance compassionate management with practical storage needs and ensure compliance with relevant legislation and professional guidance.