Victorian Minister for Health
The Minister responsible for the Cemeteries & Crematoria sector is The Hon. Mary-Anne Thomas MP, Minister for Health.
Cemetery Sector Governance Support Unit
The responsible agency is the Cemetery Sector Governance Support Unit, operating within the Department of Health.
The Greater Metropolitan Cemeteries Trust
Including subcommittees for:
Finance and Investment | Terms of Reference
Audit and Risk Management | Terms of Reference
Community Advisory | Terms of Reference
Executive Performance and Remuneration | Terms of Reference
Delegated Authority to the CEO
Click here to see information about our executive team.
The Trust delegates day-to-day management of the cemeteries within its control to management via the CEO, subject to documented delegations.
Corporate Governance
A cemetery trust is established under s. 5 of the Cemeteries and Crematoria Act 2003 as a body corporate entity with perpetual succession and is also defined as a public entity.
As a public agency, GMCT is committed to upholding Victorian government standards of transparency, accountability and integrity and adheres to the Victorian Public Sector Commission codes of conduct.
GMCT has a strategic plan and presents an annual report to the Victorian Parliament through the Department of Health
The Public Interest Disclosures Policy (formerly Whistleblowers Protection Policy) aligns with the requirements of the Independent Broad-based Anti-Corruption Commission (IBAC)
Our gifts, benefits and hospitality policy provides our staff and external stakeholders - including customers, visitors, contractors, suppliers and others - with information about our policy on accepting gifts, benefits and hospitality in line with our commitment to avoid conflict of interest and maintain a high level of public trust.
Community communication
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 is available to the community in September/October of each year with a formal presentation to the public at the Annual General Meeting held in October/November of each year.
For more information see our Community page.
Accountability and audit
External Audit The Victorian Auditor-General's Office (VAGO) is responsible for the audit of the records and Financial Statements of the Trust.
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 Financial Statements
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 internal control 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 practice
Identification and mitigation of business risk
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 expenditure.
Internal audit
The Trust has appointed Protiviti, 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 risks.