The GMCT is committed to implementing the highest standards of
This section of the GMCT website provides a detailed description
of the governance framework and associated practices and policies.
Below are links to our key documents:
The Minister responsible for the cemeteries sector is the
Honorary David Davis MP Minister for Health, and the
responsible Department is the Department of Health (Cemeteries and
Delegated Authority to the CEO
The Trust delegates day-to-day management of the cemeteries
within its control to management via the CEO, subject to documented
Staff and community stakeholders are briefed on a regular basis
on the performance of the GMCT and any significant financial,
operational or strategic issues via direct communication, quarterly
newsletters and publications.
An annual report on the financial and other activities of the
organisation will be available to the community in October of each
year, beginning 2011. The Annual Report will be formally
presented to the public at the annual general meeting held in
October of each year.
Trust members - Roles and Responsibilities
The Trust ensures that the organisation meets its strategic and
operational objectives and compliance requirements through
undertaking the following roles:
a. Strategic Direction
- Sets the vision and strategic direction for the
- Develops the Strategic Plan in consultation with the CEO and
- Reviews the Strategic Plan annually and undertake a
comprehensive strategic planning process every three years.
- Ensures that the tone and culture of the organisation are in
accordance with its Vision and Values
b. Policy Making
- Sets policy parameters and approves policies and
- Reviews each key policy at least bi-annually.
c. Monitor Performance
- Ensures operational and financial performance is monitored and
reviewed, and appropriate internal controls are in place, including
regularly monitoring progress against the Strategic Plan, Business
Plan and budget.
- Approves annual budget and financial transactions within
- Reports on Trust performance against set criteria on an annual
d. Chief Executive Officer
- Selects and appoints the Chief Executive Officer to perform the
functions set out in section 18M of the Act.
- Manages the performance of the Chief Executive Officer
- Endorses the appointment of Chief Executive's direct
- Ensures the ongoing development of Chief Executive Officer and
e. Risk Management
- Ensures a Risk Management Framework with adequate policies,
procedures and controls are in place to assess and manage
- Monitors risk regularly.
- Ensures that high-level risks are brought to the attention of
the Trust in a timely manner.
f. Stakeholder Management
- Maintains positive relationships with major stakeholders
including the Minister for Health and senior Departmental
- Engages local communities through the Community Advisory
Committee and other appropriate mechanisms.
The Chairman leads the Trust. She has responsibility for
ensuring the Trust receives accurate, timely and clear information
to enable Trust Members to analyse and constructively critique the
performance of management and the organisation as a whole. The
Chairman is appointed by the Minister for a term of three
The Trust of the GMCT comprises up to nine Members.
Details of the Chairman and Trust members including names,
qualifications, and any changes, are included in the About Us section of the website.
Trust members are appointed by the Minister in accordance with the
Cemeteries Act and generally for a term of three years.
Director induction and education
The GMCT has an induction program for new Trust Members, which
is reviewed periodically by the Trust. Directors are provided
with detailed briefings by management on corporate strategy and
current issues affecting the GMCT.
In order to achieve continuing improvement in Trust performance,
all Trust members are encouraged to undergo continual professional
Conflicts of interest
Members of Trust must keep the Trust advised on an ongoing basis
of any interest that could potentially conflict with those of the
Trust. Each member of Trust is obliged to notify the other
Members of any material personal interest that he or she may have
in a matter that relates to the affairs of the Trust.
Members of Trust who may have, or may be perceived to have, a
material personal interest in a matter before the Trust, do not
participate in discussions and abstain from voting on that
Independent professional advice and access to Company
The Trust and its Committees may seek advice from independent
experts whenever it is considered appropriate. With the
consent of the Chairman, individual Members of Trust may seek
independent professional advice at the expense of the Trust on any
matter connected with the discharge of their responsibilities.
Each Member of Trust has the right of access to all relevant
GMCT information and to the GMCT's management.
Trust Member and Executive Remuneration
The Chairman and Trust members receive remuneration as
determined by the Minister. At present this remuneration is
set at $24,000 pa for the Chairman and $12,000 pa for other Members
The compensation of the Chief Executive Officer is approved by
Trust based on a formal review process including organisational
goals, personal performance and employment market conditions.
The remuneration is endorsed by the Government Senior Executive
Remuneration Program (GSERP).
The Trust meets at least 10 times during the year.
The agendas for Trust meetings are prepared in conjunction with
the Chairman and the Chief Executive Officer. Trust reports
are circulated in advance of Trust meetings. Management
executives are regularly involved in Trust discussions.
The Trust has adopted contemporary performance measures in
assessing the effectiveness of the Trust. After approximately one
year (about March 2011) an informal review will be conducted.
This will comprise confidential interviews with the Chairman and
each Member of Trust. Feedback from this review will be
provided to the full Trust as part of its continuous improvement
To assist in the performance of its responsibilities, the GMCT
has established a number of sub-Committees, being:
- Finance & Investment Committee
- Audit & Risk Management Committee
- Community Advisory Committee
- Executive performance & Remunerations Committee
- Innovations Committee.
Each Committee operates under terms of reference approved by the
Trust, which are reviewed periodically. Committees monitor
and facilitate detailed discussion on particular issues and other
matters as delegated by the Trust. They have no delegated
authority, but make recommendations and report to Trust on the
Details of Committee membership and attendance are included as
Finance & Investment Committee
The Finance & Investment Committee comprises four Members of
Trust. The Chair of the Committee is Ms Kim McAliney.
Other members are Mrs Ronda Jacobs, Mrs Jennifer Kearney and Mr
Geoff Mabbett. The CEO and Director of Finance attend meetings
The role of the Finance and Investment Committee is to provide
advice and receive reports as required for relevant programs and
projects and make recommendations to the Trust on matters relating
- Appropriate, prudent, sustainable and efficient use of
- Establishment and maintenance of the Perpetual Maintenance
- Accuracy and veracity of monthly financial reports in
presenting a true and fair view of the GMCT activities.
- Establishment and maintenance of appropriate financial risk
management, internal control systems and compliance processes.
- Reviewing the annual financial report.
- Monitoring the procedures in place to ensure compliance with
the legislation, regulations and codes.
- Other financial matters as requested by the Trust.
Audit & Risk Management Committee
The Audit & Risk Management Committee comprises four Members
of Trust. The Chairman of the Committee is Ms Roma
O'Callaghan and other members are Ms Kim McAliney, Ms Catherine
Brown and Mrs Dianne Rule. The CEO and Director Corporate Services
attend meetings by invitation.
The Committee's role is to provide oversight to the
- Financial performance monitoring and the financial reporting
process, including the annual financial statements.
- The scope of work, performance and independence of the internal
- Recommending to the Trust the engagement and, if required, the
dismissal of any internal auditor.
- The scope of work, independence and performance of the external
- The operation and implementation of the risk management
- Matters of accountability and internal control affecting the
- The effectiveness of the GMCT's management information systems
(including information technology) and other systems of internal
- The acceptability of and correct accounting treatment for, and
disclosure of, significant transactions which are not part of the
GMCT's normal course of business.
- The approval and recommendation, where appropriate, to the
Trust of proposed accounting policies and changes in those
- The GMCT's process for monitoring compliance with laws and
regulations and its own Code of Conduct and Code of Financial
The internal and external auditors meet with the Audit &
Risk Management Committee 4 times during the year and are invited
to meet the Committee without management being present.
Community Advisory Committee (CAC)
The CAC comprises three Members of Trust. The Chairman of
the Committee is Dr Jan Penney and other Trust members are Mrs
Ronda Jacobs and Mrs Jennifer Kearney. Community
Representatives who are members of the committee are: David Down,
Catherine Turnbull, Carmen Zammit and Osman Said. The CEO and
Director of Client Services attend meetings by invitation.
The purpose of the Community Advisory Committee is to consider
any matters that are referred to it by the Trust and to raise with
the Trust any issues of concern or matters of interest to the
community regarding the cemetery or crematoria services provided by
The Objectives of the CAC are:
- To involve the community and consumers in the decision-making
process regarding cemetery and crematoria service planning and
- To advise the GMCT through recommendations and suggestions
regarding appropriate strategies for effective consumer and
The Responsabilities of the CAC are:
- To raise with the Trust any issues of concern or matters of
interest to the community regarding the cemetery or crematoria
services provided by the Trust.
- Advise the GMCT on strategies to enhance and promote consumer
and community participation, assisting the GMCT in carrying out its
responsibilities and commitments, as they relate to consumer and
community participation and its impact on service outcomes.
- Develop a Community Engagement Plan for consideration by the
Trust, and monitor the implementation and effectiveness of the
Executive Performance and Remuneration Committee (EPRC)
The EPRC comprises three Members of Trust. The Chairman of the
Committee is Ms Catherine Brown and other members are Mrs Jennifer
Kearney and Ns Roma O'Callaghan. The CEO and Director
Corporate Services attend meetings by invitation.
The role of the EPRC is to provide advice and direction to the
Trust on such matters as the overall performance and remuneration
of executives, through regular reviews, and the individual
remuneration packages of the Chief Executive Officer, the direct
reports to the Chief Executive Officer (CEO), and other executive
positions as defined, from time to time, by the applicable
The committee ensures executive remuneration packages
appropriately reflect competence and performance and comply with
the applicable Victorian Government policies, guidelines and
Innovations Committe (IC)
The IC comprises three Members of Trust. The Chairman of the
Committee is Mrs Ronda Jacobs and other members are Mr John
Jennison, Mr Geoff Mabbett and Mrs Diane Rule.
Accountability and Audit
The Victorian Auditor-General's Office (VAGO) is responsible for
the audit of the records and Financial Statements of the
Trust. VAGO has appointed RSM Bird Cameron as its agent for The
GMCT audit for the period 2011-2013.
The Audit & Risk Management Committee meets with the
External Auditors during the year to:
- Discuss the external audit and internal audit plans,
identifying any significant changes in structure, operations,
internal controls or accounting policies likely to impact the
- Review the results and findings of the auditor, the adequacy of
accounting and financial controls, and monitor the implementation
of any recommendations made.
- Finalise annual reporting, review the preliminary financial
report prior to sign-off and any significant adjustments required
as a result of the auditor's findings.
Internal Control Framework
The GMCT is responsible for the overall internal control
framework and for reviewing its effectiveness but recognises that
no cost-effective internal control system will preclude all errors
and irregularities. The systems are intended to provide
appropriate assurance on:
- Accuracy and completeness of financial reporting
- Safeguarding of assets
- Maintenance of proper accounting records
- Compliance with applicable legislation, regulation and best
- Identification and mitigation of business risks
The key features of the control environment include the Charters
and Terms of Reference for the GMCT and each of its Committees, a
clear organisational structure with documented delegation of
authority from the Trust to executive management and defined
procedures for the approval of major transactions and capital
Internal Audit and Risk Management
The Trust has appointed independent firm, HLB Mann Judd as
internal auditor to conduct internal audits in accordance with a
risk-based Internal Audit plan. This plan is reviewed and
approved annually by the Audit & Risk Management Committee.
All audit reports are reviewed by the Audit & Risk
Management Committee and reported to Trust.
The risk management methodology in place is based on Australian
and New Zealand Risk Management Standards. A key
component of the strategic risk management planning and operational
reviews is the identification and evaluation of potential business
Business Risk Management
The GMCT has in place a system of business risk management that
forms part of the business planning and monitoring process across
all faculties and business units. Each business unit is
responsible for assessing and updating its risk profiles, including
related mitigation programs.
The Audit & Risk Management Committee reports on the status of
business risks. Each year a full risk assessment and
mitigation plan is prepared and endorsed by the Board. The
risk assessment process includes input from the Board, executive
and management across the business.
The committee receives regular updates on the status of key
The GMCT has documented key governance policies and
procedures. These include the GMCT's Vision, Mission and core
Values, as well as policy statements on conduct and ethical
behaviour, the role of the Trust and key executives, and compliance
with statutory and stakeholder reporting obligations. These
policies are reviewed on a regular basis.
The Trust approved Code of Conduct sets out clearly the ethical
standards that are expected of all Members of Trust, managers and
employees in their dealings with the community, suppliers and each
other. Any action or omission that contravenes the Code of
Conduct constitutes misconduct and is subject to counselling or
disciplinary action appropriate to the circumstances.
All Members of Trust, managers and employees must avoid conflicts
as well as the appearance of conflicts between personal interests
and the interests of the GMCT.
The reporting of fraud and other inappropriate activity is
encouraged by the GMCT and management via a formal, confidential
reporting system and other internal processes. These
processes ensure that people making a report are protected from any
discrimination or intimidation.
Privacy and Confidential information
The GMCT is committed to the privacy of the GMCT and other
All the GMCT information is protected by physical and electronic
security which is reviewed on a regular basis. The GMCT has a
current business continuity plan and disaster recovery plan.