Fraud and corruption control and public interest disclosures

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.

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 theIndependent Broad-based Anti-corruption Commission (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.

Fraud and corruption control and public interest disclosures framework template for Class B cemetery trusts

docx 327.03 KB | Updated: 22 November 2023

Related templates and guidance for Class B cemetery trusts:

Gifts, benefits and hospitality policy template

docx 104.26 KB | Updated: 16 October 2021

Cash management policy template

docx 104.86 KB | Updated: 16 October 2021

Managing conflicts of interest factsheet

docx 187.94 KB | Updated: 22 November 2023

Conflict of interest management plan template for Class B cemetery trusts

docx 113.29 KB | Updated: 18 May 2023

Risk register template

docx 81.39 KB | Updated: 6 July 2023

Reviewed 22 November 2023

Health.vic

Contact details

Hours: Monday to Friday 9.00am to 5.00pm

Cemetery Sector Governance Support Postal address: Cemetery Sector Governance Support Department of Health GPO Box 4057 Melbourne VIC 3001

50 Lonsdale Street, Melbourne, VIC 3000

Phone Telephone: 1800 034 280 Fax: (03) 9096 9186

cemeteries@health.vic.gov.au

Fraud and corruption control and public interest disclosures

Key messages