Middlewich, lessons to learn for other burial authorities
The Middlewich Cemetery case is a significant example of why burial authorities must maintain strong governance, statutory compliance, and transparent audit processes.
When Safia Kauser joined Middlewich Town Council in July 2024 as Locum Town Clerk & RFO, the cemetery had already been separated from the council since May 2019 with legal proceedings that had been initiated to bring back the control to the Town Council. These proceedings resulted into a Tomlin Order known as a settlement agreement, which had been filed with the courts in April 2024. The Tomlin Order set out the agreement between the parties to transfer the cemetery into a charitable trust and to end the legal proceedings.
Safia identified that the Tomlin Order was unenforceable, breaching the Local Government Act 1972, section 101 as the council could not delegate its statutory functions to a Charitable Trust. Combined with an external audit objection from a former Mayor disputing council ownership, she was authorised to investigate all matters. Her substantial investigations and forensic audit work uncovered significant financial and governance irregularities, leading to the reopening of court proceedings in April 2025.
The first Kauser investigation report led to the cemetery being returned to Town Council control. High Court hearings in July and December 2025 went on to confirm the council as the lawful statutory burial authority and revealed the extent of the misappropriated funds. During these proceedings, Kauser presented evidence at the Royal Courts of Justice on behalf of Middlewich Town Council, with her investigative work strengthened by the earlier ICCM governance audit.
This case highlights systemic vulnerabilities in local audit and governance frameworks and demonstrates how easily governance structures can be undermined when oversight is weak. For burial authorities nationwide, the lesson is clear: good governance structures and rigorous audit, transparency, statutory compliance, and independent scrutiny are essential to safeguarding public assets and maintaining public trust.
Ms Safia Kauser
Internal Auditor T/A Internal Audit Yorkshire
