At a minimum an ashes management policy must cover: • Procedures for: o ashes storage in a designated, locked, clean, dry and well maintained location, o ashes and the cremation certificate to be stored together, o recording each individual set of ashes, o splitting of ashes including the transfer of ashes from one container to another, 14 o transfer or release of ashes including procedures for contacting the client and obtaining identification prior to the release of ashes to the client, o reporting lost or damaged ashes to appropriate management, o reporting lost or damaged ashes to inspectors within 48 hours of discovery, o keeping a record of the scattering or interment of ashes if undertaken by the funeral director, and o keeping a written audit trail of all actions taken with the ashes. • The following matters: o a clear description of the options available to the client e.g. scattering, interment, retention in an urn. o adequate safeguards to ensure ashes cannot be combined with other(s) i.e. only preparing one set of ashes at a time. o provision for a change of instruction by the client in respect of ashes. 15 Complaints 73.