Key messages
- Cemetery trusts are required to have a fraud and corruption control and public interest disclosures framework.
- Public interest disclosures are reports about the improper conduct of public bodies or public officers.
- It is important for cemetery trusts to demonstrate that fraud and corruption is unacceptable.
Fraud and corruption
Cemetery trust members have a duty to act with honesty and integrity in accordance with the Code of Conduct for Directors of Victorian Public Entities(opens in a new window).
Fraud and corruption in cemetery trusts is not tolerated. This message should be conveyed and promoted to all cemetery trust members and, if applicable, trust employees and contractors.
Fraud and corruption-related risks can impact on a cemetery trust’s:
- revenue collection
- tendering processes, purchasing and contract management
- information technology and information security
- services provided to the community
- allowances and expenses
- property (including intellectual property) and other physical assets.
Public interest disclosures
Public interest disclosures are reports about the improper conduct of public bodies, including cemetery trusts, or public officers, including cemetery trust members, employees and contractors.
Cemetery trusts are not authorised to receive public interest disclosures. If a person (including a trust member, employee or contractor) wishes to make a public interest disclosure about a cemetery trust or a cemetery trust member, employee or contractor, they must contact the Independent Broad-based Anti-corruption Commission(opens in a new window) (IBAC) directly.
IBAC assesses these reports to determine if they will conduct an investigation or refer to another investigative body.
Cemetery trust responsibilities
Class A cemetery trusts are required to attest they have controls and processes in place to ensure that integrity, fraud and corruption risks have been reviewed and addressed in their annual reports. Class A cemetery trust annual reports also include information required under the Public Interest Disclosures Act 2012. Class A cemetery trust annual reports are tabled in Parliament.
The department recommends Class B cemetery trusts have a documented fraud and corruption control and public interest disclosures framework. The department has developed a framework template to support Class B cemetery trusts in meeting this requirement. The framework template can be adapted to suit the needs of individual cemetery trusts.
Related templates and guidance for Class B cemetery trusts:
Updated