The Central Durham Crematorium Joint Committee met to discuss performance, finances, risk management and audit reports. The meeting included a review of the financial outturn for 2024/25, an update on the risk register, and the annual internal audit report. Also on the agenda was a quarterly performance report, and a discussion of support service agreements.

Annual Internal Audit Report

The Central Durham Crematorium Joint Committee was scheduled to review the annual internal audit report for 2024/25. The report provided a Substantial overall assurance opinion on the effectiveness of the Joint Committee's governance, risk management, and internal control arrangements.

The audit reviewed processes and procedures relating to:

• Income
• Risk management
• Budget monitoring
• Payments
• Employee pay
• Equipment
• Compliance with cremation regulations¹ and the Federation of British Cremation Authorities Code of Cremation Practice
• Staffing
• Capacity
• Stock and assets
• Disposal of ashes

The audit identified two medium priority findings: a cash payment for a Book of Remembrance entry that could not be reconciled to the bank account, and miscalculations on timesheets due to illegible handwriting and mathematical error.

The report also made several best practice recommendations, including:

• Discussing outstanding invoices with the Debtors team
• Referring to the approved fees and charges list when calculating fees
• Conducting Return To Work interviews and uploading documentation to Resourcelink
• Keeping the Register of Cremations up to date
• Reviewing and updating procedure documents

Financial Monitoring Report

The Central Durham Crematorium Joint Committee was scheduled to discuss the financial monitoring report for the period of April 2024 to March 2025. The report indicated a revenue surplus of £1,151,779, which was £91,038 more than the budgeted surplus. It also detailed the funds and reserves of the Joint Committee.

The report noted that contributions to earmarked reserves were £91,038 more than originally budgeted. A transfer of £71,360 from the Major Capital Works Reserve was required to maintain a General Reserve of 30% of the income budget, in line with the CDCJC Reserve Policy. A contribution from the revenue surplus to the Major Capital Works Reserve of £188,529 resulted in a net transfer to the Major Capital Works Reserve of £117,169.

The retained reserves were forecast to be £1,922,358, along with a General Reserve of £652,760, giving a forecast total reserves and balances position of £2,575,118 at the year end.

The report also included explanations for significant variances between the base budget and provisional outturn, such as:

• Employee costs being £16,075 more than projected due to an increase in overtime and staff training
• Premises costs being (£79,345) less than previously projected mainly due to SAMP² works
• Supplies and Services costs being £4,376 higher than previously projected due a slight increase in the utilities outturn figure
• Income being £134,974 less than previously projected due to an overestimation of fee income

Quarterly Performance and Operational Report

The Central Durham Crematorium Joint Committee was scheduled to receive a quarterly performance and operational report. The report provided an update on cremations and memorials.

The report noted that there were 644 cremations between January and March 2025, compared to 677 in the same period last year. The total number of cremations in 2024/25 was 2,282, compared with 2,433 in 2023/24.

The number and value of memorials sold also decreased, with 64 memorials sold for £18,233 in January to March 2025, compared to 82 memorials sold for £23,274 in the same period last year.

The report also provided an update on operational matters, including issues with the current cremators requiring remedial works, and the upcoming Joint Conference of the Federation of Burial & Cremation Authorities and the Cremation Society of Great Britain.

Risk Register Update

The Central Durham Crematorium Joint Committee was scheduled to receive a report informing them of the outcome of the half-yearly risk review in March 2025.

The report noted that there were no significant changes to report, but there was one minor update to acknowledge: the number of Relief Cremation Attendants / Standby Cremator Operators had been reduced from 4 to 3. The report stated that this change was not expected to have a significant impact on operations, as staffing levels remained adequate to maintain service continuity, and that the net evaluation of each risk remained within the risk appetite.