Cemeteries & Crematoria

Guidelines, Policies & Reports

Guidelines

Annual Reporting Guidelines

• Cemetery Annual Reporting Guidelines for Period Ending 30 June 2011

Cemetery Operation Guidelines

• Process for the establishment or alteration of a memorial
• Process for interment of bodily remains
• Process for the cremation of bodily remains
• Comparison of exhumation and lift and reposition procedures
• Depth of Burial - Regulation 14 (Cemeteries and Crematoria Regulations 2005)

Community Advisory Committee Guidelines

• Community advisory committee guidelines for Class A cemetery trusts

Competitive Neutrality

• Code of practice

Conservation and Planning

• Managing native vegetation in cemeteries

Copyright of trust records

•  Copyright of trust records - Guidelines

Crematorium requirements

•  Guidelines for establishing crematoria

Financial guidelines

•  Financial guidelines for Class B cemetery trusts

Guidelines for Trust Members as Board Members

•  Appointment and Remuneration Guidelines for Victorian Government Boards, Statutory Bodies and Advisory Committees
• Good Practice guide on Governance for Victorian Public Entities
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Mausoleum requirements

• Mausoleum establishment and construction requirements

Reuse of an unused place of interment in a double grave

• Reuse of an unused place of interment in a double grave

Sample Job Description for trust secretary/manager

• Sample Job Description for trust secretary/manager

Strategic and Annual Plan Guidelines

• Strategic and Annual Plan Guidelines

Weighted Scale – Surrender of a Right of Interment

• Weighted Scale – Surrender of a Right of Interment

Policies

Accounting Policies

• Asset Capitalisation Threshold
• Change in Asset Capitalisation Thresholds Process
• Cost of inventory
• Cemetery Land Accounting Policy
• Definition of gross earnings for Class A cemetery trusts
• Q & A - Cemetery Land Accounting Policy - implementation issues
• Implementation of the Common Chart of Accounts for Cemeteries and Crematoria
• Methodology for the valuation of Victorian cemeteries for financial reporting purposes
• Modelling the financial impact of the application of AASB 102 Inventories to cemetery land designated for interment purposes - Final report August 2008
• Report on Findings – Accounting treatment for pre-paid fees 6 March 2009

Other Policies

• Insurance – Victorian Managed Insurance Authority (VMIA)
• Leasing and Licensing of Cemetery Land
• National Competition Policy Review of the Cemeteries Act 1958 and Government Response

Boards, Committees, Relationships and Governance

• Boards, Committees, Relationships and Governance

Changes to forms - 2005

• Forms for interments, cremations & exhumations - What you need to know

Reports

• Costing study for Cemeteries and Crematoria
• Evaluation of the Financial Viability of Victoria’s Cemetery Trusts and the Development of Fee Models - August 2002
• Final report - Review of Cemetery Trusts
• Victorian Cremation Industry Viability - Report