The Central Durham Crematorium Joint Committee meeting scheduled for Wednesday 28 January 2026 was set to review the crematorium's operational performance and financial standing. Discussions were also planned regarding the provision of support services for the upcoming year, proposed fees and charges, and the revenue and capital budgets for 2026/27. Additionally, the committee was scheduled to consider the Internal Audit Charter.

Quarterly Performance and Operational Report

The committee was scheduled to receive an update on the crematorium's performance and operational matters for the period of September to December 2025. This included details on the number of cremations undertaken, with comparative data from the previous year. The report also outlined the number and value of memorial plaques sold, showing an increase in both compared to the same period in 2024/25. Operational matters to be discussed included staffing, the continued success of the Green Flag Award, and the recycling of metals scheme. The report also sought a decision on whether to revise the terms and conditions to allow for the use of artificial flowers.

Financial Monitoring Report

A report detailing the financial position of the Central Durham Crematorium as of 31 December 2025 was scheduled for review. This report provided an overview of income and expenditure for the period from April to December 2025, along with a forecast for the revenue and capital outturn for the financial year ending 31 March 2026. The projected revenue outturn indicated a surplus of £1,307,995, which was £63,941 more than budgeted. The report also detailed the projected level of reserves and balances at the end of the financial year, forecast to be £2,898,070.

Provision of Support Services 2026/27

The committee was due to consider a proposed Service Level Agreement (SLA) for the provision of support services by Durham County Council to the Central Durham Crematorium Joint Committee for the period of April 2026 to March 2027. This SLA covers functions including management, financial, administration, creditor, payroll, and human resources services. The proposed charge for these services for 2026/27 was £43,576, representing a 4.0% increase on the recharge from the previous year.

Fees and Charges 2026/27

A report was scheduled to present proposed fees and charges for the Central Durham Crematorium for the 2026/27 financial year. Key considerations for these proposals included inflationary pressures, competition, demand trends, and benchmarking against neighbouring facilities. The report recommended an increase in cremation charges by £50, bringing the total fee to £1,025, which was noted as remaining among the lowest in the region. Increases were also proposed for various other fees and charges, including those for the Book of Remembrance and memorial plaques, while charges for direct cremations were proposed to remain unchanged to maintain competitiveness.

2026/27 Revenue and Capital Budgets

The committee was asked to consider and approve the proposed revenue and capital budgets for the Central Durham Crematorium for 2026/27. The revenue budget included increased provisions for employee costs, premises maintenance reflecting the Service Asset Management Plan, and supplies and services. The income budget was projected to increase, primarily due to the proposed rise in cremation charges. The capital budget proposed expenditure on cremator re-lining. The report also detailed the proposed redistribution of surpluses to Durham County Council and Spennymoor Town Council, and the forecast level of reserves at 31 March 2027.

Internal Audit Charter

The committee was scheduled to review and approve the Internal Audit Charter for the Central Durham Crematorium Joint Committee. This charter defines the purpose, authority, and responsibility of the Internal Audit Service, aligning with the Global Internal Audit Standards and CIPFA's Code of Practice for the Governance of Internal Audit in UK Local Government. The charter outlines the service's commitment to ethical conduct, objectivity, and its mandate, including access to records and personnel. It also details the roles and responsibilities of management and the Audit Committee in supporting the internal audit function.