Department of Health

Q and A Cemetery Land Accounting Policy - implementation issues

Overview

Responses to Cemetery Land Policy implementation issues:

  1. Need to provide accurate data on number of interments is crucial but most systems will not cater for extraction of sites/positions used.
  2. Determining specific sizes/areas for differing types of graves etc and how to allow for space between grave sites.
  3. Treatment of ‘passive areas’
  4. Unable to determine costs of goods sold based on prior year sales information,and unable to complete accurate comparatives for financial reports.
  5. Land revaluation creates impact on COGS and potentially the value attributed to inventory… can cause anomalies in reporting and cause confusion to readers of financial statements.
  6. Uncertainty in proposed development of new areas makes it difficult to provide possible future position numbers.
  7. Apportionment of land values across each type of area (developed, undeveloped, used etc).
  8. Unmarked graves and areas not fully utilised – unable to accurately determine if there are any available sites without some sort of probing exercise and possible excavation.
  9. Restrictions/overlays that inhibit development in some areas.
  10. The need to categorise developed/available and undeveloped positions for placement of cremated remains into limited tenure and perpetuity cause concerns as tenure is decided by purchaser at time of purchase.
  11. Other key issues.

Details

Topic
Policies and guidelines
Date published
11 Mar 2009
Size
3 pages
Author
Department of Health & Human Services
Language
English
Update frequency
Annually
Available format
PDF

Reviewed 05 October 2015

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