Agenda and draft minutes

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AGREED (unanimously) that the minutes of the meeting held on 15 December 2017 be approved and signed as a correct record by the Chairman.

The Treasurer to the Committee gave an update on the VAT position - Minute 1698 - Revenue and Capital Budget 2018/19 -2020/21. He reported that Finance Officers from the constituent authorities would be meeting to consider longer term options and would bring a further report to the next meeting of the Joint Committee.

The Treasurer to the Joint Committee was in attendance to present the Financial Management Review - 1 April 2017 to 31 January 2018, detailing the forecasted year end position as at 31 January 2018. The expected surplus was £778,337. However it was noted the Joint Committee had previously agreed that any surplus over £755,000 would be put back into general reserves. The Joint Committee also considered details of the main variations and the reasons for the same including:

Prepaid Pensions Payments - upfront payment of the pensions payments for three years - 2017 to 2020, to achieve savings of £3,246;

Changes in the re-valuation of the crematorium and business rates. The annual depreciation of the Crematorium assets had reduced by £106,610 to £1,737,580;

Payments to CAMEO as a result of not meeting the abatement target; and

A decrease in the number of cremations undertaken, resulting in reduced income.

The Joint Committee noted the position in respect of short term debtors and the Director and Registrar explained that the accounting systems of one of the larger funeral directors that used the Crematorium caused a delay in payments.  However she advised that the payment was always received.  Finally, the Joint Committee noted the general reserve forecast of £130,591 which was above the agreed reserve limit.

AGREED (unanimously) that:

i)          the financial information provided in appendix 1 to the report and table 3 of the reportbe noted; and

ii)         the capital budget increase of £9,989 identified in 3.2.5 of the report be approved.

The Director and Registrar presented a report outlining the CAMEO position for mercury abatement for the Crematorium for 2017. The Crematorium joined the CAMEO burden sharing system to provide an income where over 50% of mercury was abated but also to buy TMACs where the Crematorium did not achieve the required target. In 2017, due to problems with the abatement equipment, the Crematorium had been forced to submit a request to purchase 614 TMACs at a total cost of £33,770. The Joint Committee also noted the requirement for all Crematoria, by 2020, to have a zero emissions rate.

The Joint Committee considered how the Crematorium would reach zero emissions by 2020 and were advised that with the planned programme of works to update the abatement equipment and operate three cremators, each with abatement equipment, the target was achievable. The Joint Committee were further advised that it was unlikely that three sets of equipment to break down simultaneously, which would avoid repeating the problems last year and subsequent TMAC fees.

AGREED (unanimously) that the report be noted.

The Joint Committee considered the report of the Director & Registrar regarding the abatement equipment and future options. The Joint Committee were mindful of the financial penalty of failing to meet the abatement emissions target and the need to ensure that the equipment within the Crematorium was in good working order to enable the Crematorium to legally carry out its function.

AGREED (unanimously) that:

i)          the report be noted; and

ii)         the work be scheduled for 2019/20 to enable  an order to be placed at the start of the new financial year to allow for manufacturing time and installation prior to 31 December 2019, in order to to ensure the Crematorium can legally carry out its functions. It was noted that from 1 January 2020 the Crematorium would no longer be able to purchase TMacs through CAMEO as all crematoria will be required to abate 100%.

The Director and Registrar presented a report detailing the future maintenance and replacement needs of the Crematorium for budget and futureproofing purposes. Where possible, the life of any equipment had been extended.  However, it was acknowledged there were areas where additional knowledge and expertise would be required.

The Treasurer to the Committee explained that the programming of required works would enable better financial planning to avoid breaching the VAT exemption limit and to contain expenditure within the Crematorium`s own budget so that it would be less reliant on the constituent authorities for additional funding.

Members agreed that the programme of works would not only help plan costings for any works required, but also ensure that the Crematorium was maintained to a high standard for people attending at a difficult time.

AGREED (unanimously) that:

i)          the report be noted;

ii)         the report be updated annually with new financial projections of costings; and

iii)        money be set aside in a dedicated PPW fund to finance such works as set out in the PPW plan once this has been finalised.

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Friday, 25 May 2018 at 10.00am at Mansfield District Council Offices.

Friday, 21 September 2018- Newark

Friday, 14 December 2018- Ashfield

Friday, 22 February 2019- Mansfield