Cemeteries and crematoria reports

The performance support program provides up to seven Class B cemetery trusts with a tailored independent review of their governance, operational and financial management each year. The objectives of the program are to:

• assist individual trusts to identify and manage risks
• help the department to identify sector trends and issues

Sample risk register

In June 2016, ACIL Allen Consulting completed an evaluation of the Governance and Operational Training Program 2011-2016 for Victorian cemetery trusts. The purpose was to examine the training program, and identify opportunities for improvement.

In Memoriam was written by Garrie Hutchinson and published in 2014.

Cemeteries are arranged by location, with accompanying maps and photographs. Other important details such as descriptions of notable interments and memorials are included.

In 2013, a review of Victoria’s Class A cemetery trusts examined their governance and management capabilities. The review assessed the impact of the 2009 amendments to the Cemeteries and Crematoria Act 2003.

A project was undertaken to estimate the number of remaining cemetery plots in Victoria, and the forecasted decrease in burial capacity between 2010 and the end of 2035.

Estimation of the remaining capacity of Victorian cemeteries

The asset capitalisation threshold factsheet sets out the ongoing requirements for the capitalisation of costs for non-current physical assets and intangible assets owned or controlled by cemetery trusts.

Asset capitalisation threshold

Change in Asset Capitalisation Thresholds Process

The cost of inventory factsheet sets out the ongoing requirements for the reporting of inventory by cemetery trusts.

View more information on the cost of inventory.

The cemetery land accounting policy sets out the ongoing requirements for the accounting and reporting of cemetery land. Cemetery land allocated for interment purposes should be recognised and reported as inventory. Cemetery land allocated for infrastructure is recognised as a non-tangible current asset.

Cemetery land accounting

Q & A Cemetery Land Accounting Policy - implementation issues

Methodology for the valuation of Victorian cemeteries for financial reporting purposes

This report addresses the methods of calculating and valuing a provision for loss on pre-paid fees, journal entries to record any provision, and the appropriate accounting policy and associated note disclosures in the financial statements.

View more information on the Accounting Treatment for Pre-paid Fees - Provision for Loss on Prepaid Fees - report on findings.

This 2008 report was the final part of the implementation of the common chart of accounts project for cemeteries (CCA Project).

The project was commissioned to assist cemetery trusts with the implementation of the common chart of accounts, and the establishment of systems to facilitate improved information gathering and reporting processes.

Cemeteries Common Chart of Accounts - user manual

Project Review - The Implementation of the Common Chart of Accounts for Cemeteries and Crematoria

Develop and Carry Out Implementation Plans - Implementation of CCA Project

In 2008, a committee of the then Department of Human Services comprising key stakeholder representatives of the cemetery sector, agreed that it is more appropriate for cemetery land allocated for interment purposes to be recognised and reported as inventory in accordance with Australian Accounting Standard (AASB) 102 Inventories and Financial Reporting Direction (FRD) 102 Inventories (made under the Financial Management Act 1994) and be measured/valued at the lower of cost or net realisable value.

Modelling the financial impact of the application of AASB 102 Inventories to cemetery land.

In July 2004, the department was alerted to concerns about the propriety, transparency and accountability of certain activities of the Cheltenham and Regional Cemeteries Trust. The department asked the Victorian Auditor-General to investigate the governance and operations of Victoria’s major cemetery trusts.

View more information on the review of major public cemeteries.

The Cemeteries and Crematoria Act 2003 gave effect to a number of changes for the industry including the requirement for cemetery trusts to set fees that consider the:

• costs of operating and managing the cemetery
• costs associated with meetings its perpetual maintenance obligations.

This costing study was undertaken to help cemetery trusts to identify cost drivers in relation to interments, memorials and places of interment to meet their statutory and regulatory requirements.

View more information on the costing study for cemeteries and crematoria - October 2006

A report by Marsden Jacob and Associates, Spatial Vision and Cumpston Serjeant Truslove reviewed the viability of the Victorian cremation industry. The report was presented to the department in November 2004.

The report recommended focussing on maintaining and improving pre-existing crematoria for the next 20 to 30 years, rather than considering establishing new facilities.

In 2002 the department engaged RSM Bird Cameron to undertake an evaluation of the financial viability of the cemetery trusts in Victoria.

The department has developed a set of fee models to assist the cemetery sector meet its long-term obligations.

See evaluation of the financial viability of Victoria’s cemetery trusts and the development of fee models.

The Victorian Government made a commitment to the Council of Australian Governments that it would review Victorian legislation from a national competition policy perspective by the end of the year 2000.

The National competition policy review of the Cemeteries Act 1958 examined restrictions on competition in the Act. A Government response was also published.