So, really, it’s not a problem your PC ‘has’ to get involved in then. Really, it’s a problem that the trustees need to address. If there are funds, but due to admin restrictions, they are not able to access them and maintain their liabilities, then that really is a situation the trustees should seek to resolve internally. Just because they can’t manage their asset does not make it a CT precept payer problem.
I’d ask - what have the trustees actually done by way of forecasting and managing their financial liability? What have they done to address shortfalls? What have they done to raise their own funds? What have those families with deceased in the cemetery done to maintain their facility?
From a PC perspective - what proportion of current CT precept payers have deceased relatives in the cemetery? Is it even fair / appropriate to assume a voluntary financial burden on the CT precept payers? Would match funding be a better approach if ‘support’ is considered appropriate?
Just because a group of trustees are unable to manage their own assets and financial liabilities, it should not automatically fall to PC to bail them out - they need to demonstrate a quantifiable ‘effort’ through internal fund raising before reverting to what might be perceived as the easiest route of seeking tax payers money.
I’d want to see the full details of the trust financial situation before springing any tax payers money to bail them out.