Annual Report 2015-16 - Adelaide Cemeteries Authority · 2019-10-11 · Adelaide Cemeteries Authority Annual Report 2015-16 2 The Honourable John Rau MP Deputy Premier Minister for

Annual Report 2015-16

The Adelaide Cemeteries Authority is a South Australian Government Statutory Authority operating and managing the following public cemeteries: Enfield Memorial Park Cheltenham Cemetery West Terrace Cemetery Smithfield Memorial Park

Adelaide Cemeteries Authority Annual Report 2015-16

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SEPTEMBER 2016 For copies of this document please contact: Adelaide Cemeteries Authority PO Box 294 ENFIELD PLAZA SA 5085 ABN 53 055 973 676 Telephone: (08) 8139 7400 Facsimile: (08) 8139 7444 Website: www.aca.sa.gov.au Email: [email protected]

Copies are also available on our website.


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The Honourable John Rau MP Deputy Premier Minister for Planning Level 11 45 Pirie Street ADELAIDE SA 5000 Dear Minister In accordance with the requirements of the Public Corporations Act 1993 and the Public Finance and Audit Act 1987, I have pleasure in submitting the Board’s report on the activities of the Adelaide Cemeteries Authority for the financial year ended 30 June 2016, as adopted by the Board on 12 September 2016.

Catherine Schultz CHAIR OF THE BOARD ADELAIDE CEMETERIES AUTHORITY


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Table of Contents The Authority’s Board ……………………………………………………………. 5

Report from the Chair of the Board …………………………….…………………. 6

Report from the Chief Executive Officer ……………………….………………… 7

Statutory Responsibilities & Accountabilities …………………………….………. 8

Responsibilities ....…………………………………………………………. 8

Relevant Key Legislation ....……………………………………………...... 8

Charter ................……………………………………………………….…. 8

Planning – Vision, Mission & Values .....................................................…….…… 9

Strategic Plan ……………………………………………………………… 9

Our Mission ...……………………………….…………………………… 9

Our Core Values ………………………………… .......…………………... 9

2015-16 Performance.……….……………………………………………………... 10

Key Achievements…………………………………………………………. 10

Burials ...…………………………………………………………………… 10

Cremations ……………………………………………………………….... 10

Interment Right Renewal Program …………………………………………11

Corporate Governance ……………………………………………………….….... 12

Board Member Attendance 2015-16 ………….….…………………......… 12

Committee Attendance 2015-16 ……………….……………...…...…...… 12

Heritage and Monument Committee Report 2015-16 ……….……….…… 15

Organisational Structure ……………………….…..……………….………...…… 16

Business Unit Report – Executive ………………………………………………… 17

Business Unit Report – Operations, Infrastructure & Environment...………….… 18

Enfield Memorial Park …………………………………………………..… 18

Cheltenham Cemetery …………………………………………………...… 18

West Terrace Cemetery ………………………………………………….… 19

Smithfield Memorial Park …………………………………………….…… 19


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Business Unit Report – Customer Strategy & Communications ……………….… 21

Business Unit Report – Finance …….…………………………………….………. 23

Business Unit Report – People & Culture ………………………………………… 24

Work Health Safety …………………………………………………….…. 27

Statutory Information ……………………………………………………………… 29

Account Payment Performance ……………………………………….…… 29

Fraud, Corruption Misconduct and Maladministration …………………… 29

Freedom of Information Statement ……………….…………….………… 29

Publications and Documents……………….…………………………….... 30

Disability Access and Inclusion Plan ……………….………………….…. 30

Environmental Plan ……………………………………………...……… 31

Financial Management Summary ………………………………………….……… 32

Appendices ………………………………………………………………………… 34


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The Authority’s Board

Ms Catherine Schultz (Chair) Appointed 19.4.2007 Extended 1.1.2011 Term 4 years to 31.12.2017

Ms Ester Huxtable (Deputy Chair) Appointed 1.1.2012 Extended 1.1.2014 Term 4 years to 31.12.2017

Mr Wayne Hanson Appointed 5.12.2002 Extended 1.1.2006 Extended 1.1.2009 Extended 1.1.2012 Extended 1.1.2016 Term 1 year to 31.12.2016

Mr Geoff Buckland Appointed 1.1.2006 Extended 1.1.2009 Extended 1.1.2012 Extended 1.1.2016 Term 1 year to 31.12.2016

Cr Sue Clearihan Appointed 1.1.2006 Extended 1.1.2009 Extended 1.1.2012 Extended 1.1.2016 Term 1 year to 31.12.2016

Ms Deborah Black Appointed 1.1.2012 Extended 1.1.2014 Term 4 years to 31.12.2017

Mrs Robyn Geraghty Appointed 11.12.2014 Term 4 years to 10.12.2018


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Report from the Chair of the Board

This year the Directors were particularly attuned to the need for more informed customer engagement to understand changing preferences and demographics within the community so that the Authority can best utilise its strengths to meet community needs. We are fortunate to have built a high performing team which will see this work evolve in the coming years.

Appropriately, in March 2016 the Board approved the Authority’s first Community Engagement Strategy, which will guide forward cemetery planning to meet the needs of our current and emerging cultural, religious and ethnic community groups. The Board is actively planning for accommodation of the demographics of metropolitan Adelaide.

Less visible, but no less important, was the decision to acquire a new integrated business information system for the Authority, which will incorporate Customer Relationship Management. The system, which should be installed during 2016-17, will deliver up-to-date, detailed and targeted business reports, as well as statistics and information to support the Board’s forward planning.

There were 200 fewer deaths in South Australia in 2015-16 than the previous year and 348 fewer in the metropolitan area. This contributed to our shortfall in our ambitious revenue targets. The economic climate and the highly competitive funeral industry in Adelaide continues to present challenges.

The Authority’s operating surplus was $204 000, against a budget forecast of $508 000. The Board is mindful of this result and is particularly concerned about the provision of interment options at the Cheltenham Cemetery and the steady decline in the demand for ashes memorials. Another impact during the year was the completion of the grant renewal project at Cheltenham, which focused on a decade-old backlog of expired interment rights. The challenge now is to implement similar programs at the West Terrace Cemetery and Enfield Memorial Park.

Stage 3 of the Mausoleum precinct at Enfield was completed within the $2.8m budget and has generated $1.4m in revenue since it opened in March 2016. The Authority was delighted to have the Minister for Multicultural Affairs, the Hon Zoe Bettison MP, open the new precinct. Similarly, we were honoured when the Governor, His Excellency the Honourable Hieu Van Le AC, formally opened the Buddhist Garden in a colourful blessing ceremony in April at Enfield Memorial Park. The Buddhist Garden is the first dedicated Buddhist section in a public cemetery in South Australia. These two facilities meet the cultural and religious needs of the Italian and Buddhist communities respectively and were developed with considerable community input.

The Board is also pleased to advise that the Authority’s Strategic Plan 2015-2018 is progressing well. The Authority has sound governance practices and a solid customer-centric, desirable culture, and has progressed towards achieving the international environmental standard ISO14000. A key achievement during the year was the adoption of a new Risk Management Framework and expanded Risk Register. I acknowledge the work of the Finance Audit and Risk Management Committee in drafting this document.

In closing I would like to acknowledge my fellow Directors for their commitment to the Board and its various committees and thank our Minister, the Deputy Premier and Minister for Planning, the Hon John Rau MP, for his continuing support. On behalf of the Board I also thank the Chief Executive Officer Robert Pitt, his Executive Management Team and the staff of the Adelaide Cemeteries Authority for their tireless work. Catherine Schultz Chair of the Board


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Report from the Chief Executive Officer While the 2015-16 financial year brought its challenges, significant advances were made in our transformation and evolution as an organisation. This was the first year under a new four-year Strategic Plan and marked our move into a period of ‘enhancement’ – the second strategic phase of the Authority’s 20-year vision.

While key construction projects were completed during the year, there was also a focus on our internal business systems and organisational culture. The new Community Engagement Strategy clearly articulates our commitment to create strong partners and advocates within key community groups. In turn, these community and customer insights are honing our understanding of the Authority’s purpose and increasing the focus on improving the experience we provide to our customers.

A new integrated cemetery and business information system with customer management, finance and HR capabilities will further underpin our move towards being a more customer and community centric organisation, as well as facilitating significant improvements in the quality and timeliness of business reporting.

The Authority generated total net revenue of $9 856 681 in 2015-16 but, as noted in the Chair’s report, the operating surplus of $204 000 was below budget expectations. While we provided more cremation services than in the previous year – 2226, up 2% – there were 16 fewer burial interments. Burials were particularly impacted at Cheltenham Cemetery, where the supply of vaults in Tranquillity Corner was unable to keep up with demand.

The Authority recognises the need to ensure a continued supply of a range of interment products and has progressed planning and design work to expand our inventory of interment products. We are committed to identifying new competitive strategies in relation to the cremation market and softening revenue streams, and to helping people understand the value of a funeral and the traditional elements and rituals that make up a funeral service. Our challenge lies in funding major projects over our four sites so we are prepared for the forecasted doubling of annual deaths over the next 25 years. It is clear that the 50-year-old chapel and crematorium complex at Enfield Memorial Park needs replacing, Cheltenham Cemetery needs revitalising with new interment products, community awareness of Smithfield Memorial Park needs to increase, and the facilities for visitors at West Terrace Cemetery need upgrading. What remains unchanged is our strong community support. Our events program again was well attended, particularly the Mother’s Day, Father’s Day, Pregnancy & Infant Loss Day, All Soul’s Day and Remembrance Day services. It was terrific to see the Friends of West Terrace Cemetery grow in member numbers; the tours and functions provided at West Terrace and Cheltenham would not be possible without the dedication and passion of our volunteers. I acknowledge the fantastic efforts of our staff in ensuring that the presentation of our cemeteries and the delivery of our range of services are aligned with our organisational values: Proud, Approachable, Understanding and Progressive. I also wish to thank the Board, led by our Chair, Ms Catherine Schultz, for their support and insights. Our Directors are passionate about our cemeteries and committed to meeting the challenges to ensure the Authority’s long-term sustainability. Robert Pitt Chief Executive Officer


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Statutory Responsibilities & Accountabilities Responsibilities The Adelaide Cemeteries Authority is governed by the Board under the portfolio of the Minister for Planning. The primary functions of the Authority under the Adelaide Cemeteries Authority Act 2001 (SA) are: · the administration and maintenance of the following public cemeteries:

(i) Cheltenham Cemetery (ii) Enfield Memorial Park (iii) West Terrace Cemetery (iv) Smithfield Memorial Park

· the administration and maintenance of any other cemetery established or acquired by the Authority

· the burial or other disposal of human remains in an Authority cemetery · administration of activities associated with the heritage or historical significance of

an Authority cemetery · any other function assigned to the Authority by or under this or any Act, or by the

Minister. Relevant Key Legislation The Authority operates in accordance with the following key pieces of legislation: Adelaide Cemeteries Authority Act 2001 (SA) Public Corporations Act 1993 (SA) Public Finance and Audit Act 1987 (SA) Public Finance and Audit Regulations 2014 (SA) Burial and Cremation Act 2013 (SA) Burial and Cremation Regulations 2014 (SA) Public Finance and Audit Act 1987 (SA) Work Health Safety Act 2012 (SA) Work Health Safety Regulations 2012 (SA) Return to Work Act 2014 (SA) Return to Work Regulations 2015 (SA) Heritage Act 1993 (SA) Development Act 1993 (SA) Adelaide Park Lands Act 2005 (SA) Statutes Amendment (Public Sector Employment) Act 2006 (SA) Charter The Authority also operates under a dedicated Charter that came into effect on 9 April 2006, after being signed by both the Minister and the Treasurer. As per the Public Corporations Act 1993, the Authority’s Charter is reviewed annually by the Authority’s Minister in consultation with the Treasurer.


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Planning – Vision, Mission & Values Strategic Plan

In March 2015, the Board adopted a new three-year Strategic Plan for the period July 2015 to June 2018. The Authority has now entered the second phase of a 20-year plan; an ‘enhancement’ phase, which focuses on developing our range of services and products, improving our business systems and embedding our community engagement processes and customer service culture. As at 30 June 2016, eight of the 21 targets noted in our Strategic Plan 2015-2018 had been met and 10 others were in progress. The review of strategic targets identified that the Authority is sound in governance and conformance, but needs to focus more on its customer and community related goals.

Our Mission To be South Australia’s leading provider of sensitive and innovative cemetery services. Our Core Values The organisational values that unite and drive the way we work together and do our business are: · Proud – We are proud of our cemeteries, the services we provide and the privileged

role we play in people’s lives. · Approachable – We are warm, welcoming and supportive towards each other, our

customers and the wider community. · Understanding – We listen and meet the needs of people better than anyone else. · Progressive – We demonstrate pace and ambition, future focus and a desire to

continuously improve. The Values also reflect our commitment to engaging with the existing and emerging community groups that use the Authority’s four cemeteries. The Board and Management are committed to ensuring that our values underpin the Authority’s business decisions, our working relationships, the presentation of our cemeteries and the behaviour of Authority staff and volunteers.


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2015-16 Performance

Key Achievements Key achievements during 2015-16 included: · adoption and implementation of our first Community Engagement Strategy · completion of our first organisational cultural inventory · completion of the Stage 3 Mausoleum project at Enfield · completion of the Buddhist Garden at Enfield · commencement of the procurement process for a new Business Information System · delivery of 2266 cremations and 909 burials · adoption of a new Risk Management Framework, including a Risk Appetite Statement

and Risk Tolerance Policy · further progress towards achieving ISO14000 accreditation for our Environmental

Management System · adoption of a new WHS Risk Management Plan identifying 94 sources of WHS-

related risks · compliance with the Top Ten Cyber Security priorities of the Office of Digital

Government · programmed review of all corporate policies.

Burials Across our four cemeteries, 904 burials were conducted during 2015-16, 55 fewer than in the previous year. Burial revenue decreased by 0.4%.

All Cemeteries - Burial Services 2013-14 2014-15 2015-16 Enfield Memorial Park 490 509 454 Enfield Mausoleum 21 31 40 Cheltenham Cemetery 303 311 299 West Terrace Cemetery 52 58 49 Smithfield Memorial Park 56 50 62 Total (All ACA Cemeteries incl Mausoleum) 922 959 904

Cremations The Authority undertook 2273 cremations during 2015-16, 87 more than in the previous year (an increase of 4%). A contributing factor was an increase in ‘No Service Cremations’; that is, dispositions where there is no chapel service at Enfield Memorial Park, only a cremation performed at the Enfield Crematorium. ‘No Service Cremations’ continue to be a large percentage of the Authority’s cremations operations.

Enfield Crematorium - Cremation Services 2013-14 2014-15 2015-16 Lounge service cremation (incl state-assisted) 606 511 543 Non-service cremation (incl state-assisted) 1581 1524 1642 Other cremations (not otherwise specified) 38 151 88 Total cremations 2225 2186 2273


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Interment Right Renewal Program During the year, a record 671 interment rights were renewed (a 2% increase on 2014-15). However, total renewal revenue fell by 8% to $670 000, with the average renewal amount declining from $1111 to $998 per renewal. This decline is attributable to the higher conversion rate of written notices issued for expiring sites at Enfield Memorial Park (historically lower renewal amounts) and a lower conversion rate at Cheltenham Cemetery (historically higher renewal amounts). The higher conversion rate at Enfield reflects the greater degree of current contact information we have for expiring graves at this cemetery. This led to an increase of 18% in the number of renewals at Enfield in 2015-16. The decline in renewals at Cheltenham Cemetery reflected the completion of a three-year project to manage a backlog of expired interment rights dating back to the early 20th Century.


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Corporate Governance Board Member Attendance 2015-16 Ten Board meetings were held during 2015-16, with an additional Board Planning Day in November. Director Meetings eligible to attend Meetings attended Ms Catherine Schultz (Chair) 10 9 Ms Ester Huxtable (Deputy) 10 8 Ms Deborah Black 10 10 Mr Geoff Buckland 10 10 Cr Sue Clearihan 10 9 Mrs Robyn Geraghty 10 9 Mr Wayne Hanson 10 9 Committee Attendance 2015-16 The Board’s five operating committees have their own Terms of Reference and role statements. Most meet quarterly. In total 29 committee meetings were held in 2015-16. Details are provided in the following tables. Finance, Audit and Risk Management Committee The role of the Finance, Audit and Risk Management Committee is to: · ensure the short-term and long-term financial viability of the Authority and the South

Australian Government’s financial interest in the Authority · fulfil financial reporting requirements as outlined in applicable legislation and other

South Australian Government guidelines issued by the Department of Premier and Cabinet and the Department of Treasury and Finance

· monitor the financial performance, position and cash flow of the business · monitor the Authority’s business risks and management of those risks · monitor the Authority’s investments.

Finance, Audit and Risk Management Committee

Director Committee Meetings Eligible to Attend

Committee Meetings Attended

Mr Geoff Buckland 6 6 Mr Wayne Hanson 8 7

Ms Catherine Schultz (Proxy to 3.2.16) (Chair from 3.2.16)

4 4

Ms Deborah Black (Chair to 3.2.16)

8 8


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Heritage and Monument Committee In accordance with Clause 19 of the Adelaide Cemeteries Authority Act 2001, the Authority’s Heritage and Monument Committee is required to: · advise the Authority on heritage and historical matters relating to Authority

cemeteries · advise the Authority on activities associated with the heritage or historical

significance of Authority cemeteries · advise the Authority on the establishment and implementation of policies relating to

monuments, headstones and memorials · advise the Authority on marketing and promotional activities related to heritage and

historical matters. Heritage and Monument Committee



Cr Sue Clearihan (Chair) 3 2

Mr Geoff Buckland 3 3

Ms Ester Huxtable 3 2

Mrs Robyn Geraghty (Proxy) 3 3 Ms Catherine Schultz 0 1 (as observer)

Marketing Committee The role of the Marketing Committee is to: · develop the Authority’s marketing strategy · monitor the reporting and performance of the Authority’s marketing plans · ensure branding of the Authority and its cemeteries is consistent and cohesive · develop programs for the products and services provided by the Authority · monitor the Authority’s product portfolio · monitor reports from the Authority’s customer management systems · provide advice on appropriate strategies for effective service delivery · manage the reputations of the various brands · act as ‘the voice’ of the customer. Marketing Committee



Ms Catherine Schultz (Chair to 3.2.16)

2 2

Ms Deborah Black 3 1

Mr Geoff Buckland (from 3.2.16)

1 1

Mrs Robyn Geraghty (Chair from 3.2.16)

3 2

Ms Ester Huxtable (Proxy) 1 1


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Properties Committee The Properties Committee was established to: · consider opportunities for the Authority to manage or own other properties · evaluate the commercial benefits of managing or owning other properties · evaluate non-commercial benefits of managing or owning other properties · provide advice on strategies for procuring or entering management agreements for

other properties · ensure the Authority’s involvement with other cemeteries in any form is aligned with

the Authority’s strategic goals · ensure that every process for the Authority to become involved with other properties

complies with Adelaide Cemeteries Authority Act 2001 (SA) and any other relevant legislation.

Properties Committee



Ms Deborah Black (Chair from 3.2.16)

3 3

Mr Geoff Buckland (Chair to 3.2.16)

3 3

Ms Ester Huxtable 3 3

Mrs Robyn Geraghty (Proxy) 0 0

Performance and Remuneration Committee The role of the Performance and Remuneration Committee is to: · monitor and evaluate the performance of the Chief Executive Officer and advise the

Board accordingly · recommend to the Board the appropriate level of remuneration for the Chief Executive

Officer · have a consultative role in the determination of salary packages for senior managers

who report directly to the Chief Executive Officer. Performance and Remuneration Committee



Ms Catherine Schultz (Chair) 2 2

Cr Sue Clearihan 2 2

Mr Wayne Hanson 2 2

Mr Geoff Buckland (Proxy to 3.2.16)

0 0

Ms Deborah Black (Proxy from 3.2.16)

0 0


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Heritage and Monument Committee Report 2015-16 In accordance with clause 19 (6) of the Act, the following report is provided on the operations of the Heritage and Monument Committee during the 2015-16 financial year. Two initiatives stemming from last year’s review and updating of the Conservation Management Plan for the West Terrace Cemetery formed the focus of the Heritage and Monument Committee’s work in 2015-16. The first was the redevelopment of the former Curator’s House next to the main entrance. The Committee sees this as an exciting opportunity to enhance the visitor experience by providing a ‘meet and greet’ area for the successful cemetery tours, a function room facility, museum display space and a dedicated area for the increasingly popular genealogical research. This is in line with the Plan of Management 2013-2018 and the Interpretive Plan for the cemetery. To meet the ongoing demand for sites at West Terrace, it is proposed that the Curator’s House redevelopment be integrated with plans for a new interment section in the adjacent former ‘chook yard’, which is one of the last areas of fallow, unused land within the cemetery’s 27 hectares. In early 2016, three architecture firms presented concepts for the project. A preferred design option was identified and referred for further development. Detailed plans and a business case will now be prepared for consideration by the Committee and then the Board. The second initiative is a research project to document monumental masons whose work is throughout the cemetery. This work has commenced, with generous assistance and input from the Friends of West Terrace Cemetery. During the year, the Committee continued to review the Authority’s Significant Place List as part of the annual process for the redevelopment and re-use of sites at Cheltenham Cemetery. Two sites were added to the list for perpetual retention, taking the total to 35. All of these sites are included in the guided tour and soon-to-be-launched self-guided walking tour of the cemetery. Repairs to monuments at West Terrace Cemetery continued. The most significant being the restoration of the Cross of Sacrifice and the marble angel in Road One, which was funded with revenue from the Authority’s recycled cremation metals. The Authority thanks the Anzac Day Committee and Department of Veterans’ Affairs for funding the work on the Cross of Sacrifice. The Committee is now investigating conserving two other unique monuments: a large wooden monument at West Terrace and a military commemoration at Cheltenham. Further work will be undertaken on these projects throughout 2016-17. It was also pleasing to see the Adopt-A-Grave program involving local high schools continue at West Terrace and Cheltenham cemeteries. My thanks to fellow Directors Mr Geoff Buckland and Ms Ester Huxtable for their insights, passion and efforts with the Committee this year. The Committee acknowledges the work of Authority staff, the Community Consultative Committees, the Friends of West Terrace Cemetery and our Heritage Advisor, Mr Andrew Stevens. It is most pleasing to look back and reflect on the conservation initiatives enacted by the Authority over the last decade. This work will be valued by the community over many generations. Sue Clearihan Chair


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Organisational Structure

Head of Operations, Infrastructure &

Environment

· Burial/Cremation Services

· Asset Management · Project Management · Contract

Administration · Technical Services · Grounds

Maintenance & Cemetery Presentation

· Irrigation Systems · Chapels & Lounges

Head of Customer Strategy &

Communications

· Sales Strategy · Marketing

Strategy · Public Relations · ICT and Digital · Customer

Relations · Customer

Experience · Cultural Tourism · Community

Engagement · Volunteers · Events · WTC Friends

Executive Officer to CEO · Board & Executive support · Corporate Governance

Minister

Minister for Planning

Finance Manager

· Budgeting · Financial

Reporting · P&L · Payroll · Policy Admin · Government

Relations · Risk

Management

Adelaide Cemeteries Authority Board

7 Board Members

Sub-Committees:

· Performance & Remuneration Committee

· Finance, Audit & Risk Management Committee

· Heritage & Monument Committee

· Marketing Committee

· Properties Committee

People & Culture Manager

· Recruitment · Induction · Workforce

Planning · Performance

Management · Industrial

Relations · Remuneration/

Reward · Learning &

Development · HR Policy · Work Health

Safety

Chief Executive Officer


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Business Unit Report – Executive The Executive Management Team comprises the Chief Executive Officer and four Executive Managers. 2015-16 Highlights There were a number of significant achievements during 2015-16, including the following. · The three-year Strategic Plan for the period July 2015 to June 2018 was implemented.

As at 30 June 2016, eight targets have been achieved, 10 are in progress and three are scheduled to commence in late 2016.

· A revised and expanded Risk Management Framework was endorsed by the FARM Committee. It includes the Authority’s first Risk Appetite Statement and Risk Tolerance Policy.

· The Board approved the Authority’s first Community Consultation Plan and subsequently appointed the first Community Engagement Officer.

· The first Organisational Cultural Survey was completed and the findings were reported to the Board.

· Team Leaders assumed responsibility for budget monitoring and reporting, in conjunction with training and knowledge sharing of the Authority’s budget.

· Phase 2 of the ‘Place to Remember’ marketing campaign was implemented.

· The first dedicated Buddhist Garden cemetery section in Adelaide was completed at Enfield Memorial Park on time and within budget. His Excellency the Honourable Hieu Van Le AC, Governor of South Australia, and The Most Venerable Thich Nhu Hue blessed and officially opened this area on 3 April 2016.

· Construction of the Mausoleum Stage 3 Project was completed on time and within budget. The Minister for Multicultural Affairs, The Hon Zoe Bettison MP, dedicated and opened the new facility on 16 March 2016.

· The process of achieving ISO 14001 accreditation commenced. This is the key goal of the Authority’s Environmental Plan 2015-2018.

· Asset upgrades continued, including the mains water supply infrastructure at Enfield and Smithfield Memorial Parks.

· The Authority established a Security Management Group and met the State Government’s Top 10 Cyber Security Resilience and Preparedness Objectives 2015.

· The Authority’s suite of Corporate Policies was reviewed as scheduled.


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Business Unit Report – Operations, Infrastructure & Environment The Operations, Infrastructure and Environment Business Unit maintains infrastructure and provides services for Enfield Memorial Park, Cheltenham Cemetery, West Terrace Cemetery and Smithfield Memorial Park. Five-year management plans for each of the four sites came into effect on 1 July 2013. Enfield Memorial Park A fully operational cemetery complex, incorporating chapels and lounges, Enfield provides burial services and above-ground mausoleum crypt interments. Natural burials in the Wirra Wonga section will increase in coming years. The Authority also conducts all of its cremations at the Enfield Crematorium. Details of these are reported separately.

Enfield Memorial Park - Burial Services 2012-13 2013-14 2014-15 Burials 490 509 454 Mausoleum interments 21 31 40 Total 511 540 494 Variation to number over previous year -10 +29 -46 Percentage variation over previous year -1.9% +5.6% -8.5%

The quality of the presentation and services at Enfield improved during the year, with the highlight being the progression of the new burial interment precinct on the western side of the current operating area. The precinct has been developed to provide inventory for the next five years, and when completed will offer a range of options. During 2015-16 the Authority: · completed the Mausoleum Stage 3 Project and the Buddhist Garden · commenced the design phase for the new Pavilion Garden · installed a new computer-based irrigation system and replaced 400 metres of water

mains · upgraded the Cremation Emission Monitoring System · implemented annual maintenance programs and plant and equipment replacement

programs · implemented the annual interment right renewal program · completed Charlotte Gardens. Cheltenham Cemetery Established in 1876, Cheltenham is one of Adelaide’s oldest cemeteries and was the first full cemetery in Australia to redevelop areas and re-use graves. The Authority recognises the importance of continuing this program sensitively and in a way that recognises the historical and heritage value of the cemetery and its place in the local community.

Cheltenham Cemetery - Burial Services 2013-14 2014-15 2015-16 Burials 303 311 299 Variation to number over previous year 8 8 -12 Percentage variation over previous year +2.7% +2.6% -3.86%


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During 2015-16 the Authority: · enhanced the presentation of the cemetery · reviewed the list of significant graves within the cemetery · commenced installation of a new vault section · developed guided cemetery tours · continued support for the Community Consultative Committee · implemented annual plant and equipment replacement programs · implemented the annual interment right renewal program. The Authority was delighted to win the National Safety Award for ‘Best Solution to a WHS Issue’ for its response to an operational issue at Cheltenham. The solution has eliminated a manual handling issue and increased the efficiency in undertaking the back filling of graves. West Terrace Cemetery Operating since the late 1830s, West Terrace is the oldest cemetery in South Australia and is listed on the State Heritage Register. The challenge for the Authority is how to provide sites to meet continuing community demand. To this end, as reported earlier in this report, the Board via the Heritage and Monument Committee is exploring how to provide some new internment sites as part of a proposed redevelopment of the Curator’s House. The cemetery continues to consolidate its place in the cultural life of the state through the introduction of tours and interpretive trails and the hosting of several well-attended events. The role played by the Friends of West Terrace Cemetery is invaluable in achieving this.

West Terrace Cemetery - Burial Services 2013-14 2014-15 2015-16 Burials 52 58 49 Variation to number over previous year 1 6 -9 Percentage variation over previous year +2% +11.5% -15.52%

During 2015-16 the Authority: · continued to offer a range of tours and visitor experiences · expanded the burial area in the Wakefield Section · commenced the design phase of the new Visitors Centre and adjacent burial area · reviewed and updated the Conservation Management Plan implemented in 2005 · completed the refurbishment of the Cross of Sacrifice and began repairs of other

monuments · continued the Adopt-A-Grave program · supported expansion of the Friends of West Terrace Cemetery group · continued support for a Community Consultative Committee. Smithfield Memorial Park Smithfield, which the Authority became responsible for in 2002, provides a natural aesthetic and will be a long-term asset for the northern Adelaide community. An important step was taken with the recent development of new natural burial and premium burial interment areas.


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Smithfield Memorial Park - Burial Services

2013-14 2014-15 2015-16

Burials 56 50 62 Variation to number over previous year -4 -6 +12 Percentage variation over previous year -6.7% +10.7% +12%

During 2015-16 the Authority: · constructed a new footbridge in the memorial area · expanded capacity in the Russian Molokan burial area · implemented the annual plant and equipment replacement program.


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Business Unit Report – Customer Strategy & Communications The Authority’s vision is ‘to be South Australia’s leading provider of sensitive and innovative cemetery services’. Our Brand Positioning document extends this vision beyond the cemetery industry; we aspire to become a benchmark for end-to-end customer experience in any sector. In order to meet these targets in a competitive and increasingly digitally-influenced market, we are realigning our customer service structure and focus to customer and people centric. The challenge is to improve the overall experience, regardless of the level of engagement the customer has, and to make the approach seamless, whether through a sales process, an event or digital and social media channels. Significant advances were made during 2015-16 through: · the appointment of a Digital Media Coordinator (one of only two in the cemetery

industry in Australia) · the creation of a single Customer Experience Unit by combining separate sales and

marketing teams · the appointment of a dedicated Community Engagement Consultant to engage with

and learn from multicultural groups · the adoption of our first Community Engagement Strategy. Implementation of the new strategy, commenced in February 2016, is aligned to the State Government’s ‘Better Together’ vision. It will inform everything the Authority does, from our relationships with industry partners and suppliers to marketing, events and product development. Through enhanced engagement activities we will develop an awareness of – and a response to – South Australia’s changing cultural diversity. Engagement is a two-way conversation that will allow us to learn from and educate the wider community. The approach with each community will vary to achieve our desired outcomes – enhanced visibility, proactive communication and, ultimately, increased involvement. These conversations are future focused and will make the most of our physical and human assets to drive long-term financial sustainability. The official opening of the Mausoleum Stage 3 extension in March is testament to the enduring nature of our engagement with the Italian community and provides a blueprint for our interaction with a number of emerging communities, with Buddhists a recent focal point. Conversations with representatives from the Vietnamese Buddhist temple in Pennington identified the need for a publicly available Buddhist burial ground and, following two years of consultation, SA’s first public Buddhist cemetery opened at Enfield Memorial Park in April this year. The symmetrical gardens, complete with a standing Buddha and land gods, has been embraced by a number of Buddhist groups, and is the benchmark for the type of bespoke offering the Authority is capable of providing. A number of other activities during 2015-16 exemplified the Authority’s commitment to community engagement, including: · the introduction of a community event in October marking Pregnancy and Infant Loss

Day, which complements events held on Mother’s Day, Father’s Day, All Souls Day and Remembrance Day

· the development of alliances with peak bodies such as SANDS SA and Palliative Care SA to encourage conversations on end-of-life topics.


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The coming year will see the Authority continue to build on this momentum, increasing opportunities to connect with the community, understand their needs and develop products and services to exceed their expectations. Memorialisation The Authority provides a range of cremation memorial options. The table below shows a three-year memorial sales breakdown across the four cemeteries.

Memorial Site Sales 2013-14 2014-15 2015-16 Enfield Cremation Memorial Sales 235 238 227 Cheltenham Cremation Memorial Sales 19 22 8 West Terrace Cremation Memorial Sales 3 1 1 Smithfield Cremation Memorial Sales 48 47 42 Memorial Sales (all Cemeteries) 305 308 278 Variation to number over previous year -29 +3 -27 Percentage variation over previous year -8.7% +1% -8.85%

The demand for interring of ashes within traditional cemetery settings is waning for the cemetery industry nationally. The Board’s challenge is to make it more appealing and promote the sense of a place to remember. Client Relations Interment Right Renewal Program The Interment Right Renewal Program encourages families to maintain tenure and their connection to family graves. More than 670 rights were renewed during 2015-16 (a historical high), reflecting our ongoing efforts to contact interment right holders, families and loved ones, in conjunction with the community education initiatives incorporated in the Authority’s 2015-16 brand campaign. Re-use Program With more than 70% of burials at Cheltenham Cemetery taking place in re-used sites, the Authority has continued with its re-use program to meet the needs of the local community. An interment precinct, offering full monument and vault sites, was established in Section J, with 100 lawn beam sites made available for sale in Section F. Records Search Facility Our online records search facility continues to be popular, with more than 710 email enquiries received – an increase on the previous year. The main reasons for enquiry are families advising of corrections to cemetery data and requests for further information on site locations, headstones and renewal of interment rights. West Terrace Records Project Work continued on the West Terrace Records Project during the year. Areas focused on included the verification of cemetery records and interments in what is known as the ‘paupers areas’ at the cemetery. This work presented particular challenges given burial practices that existed up until the 1970s. Records staff also continued to work on identifying vacant unused graves throughout the cemetery, with the aim of these sites becoming available for use.


23

Business Unit Report – Finance The Finance Business Unit provides a range of internal and external services to the Authority, including accounts payable and receivable, financial reporting, budgeting, payroll, compliance, insurance and risk management. During 2015-16 the Finance team

· introduced monthly expenditure and salary and wages budget monitoring reports to allow detailed reporting against budget line items for better scrutiny of budget variances

· continued to empower team leaders by increasing purchase authorisation delegation and involvement in the budget setting process

· introduced a BPoint online payment facility · introduced an upgraded fixed asset register in the business information system · reviewed corporate policies to align with relevant guidelines and Treasurer's

Instructions · reviewed the Authority’s Investment Policy to improve overall investment

performance. Consultants The Authority engaged the following consultants during 2015-16.

Consultant Description No. Total Outer Space West Terrace Cemetery Concepts

Design 1 $8 548.20

Pangolin Associates Greenhouse Gas Assessment 1 $9 435.50 Deloitte Long Service Leave EOY Calculation 1 $8 900.00 Hender Consulting CEO Performance Appraisal 2015 1 $4 700.00 Total Value below $10 000

4 $31 583.70

CQR Consulting Australia Pty Ltd

Information Security Management Audit

1 $16 800.00

Stevens Architects Pty Ltd Heritage Advisory Services 1 $25 627.75 BDO Advisory (SA) Pty Ltd

Business Information System Tender Scoping and Selection

1 $52 458.50

Total Value above $10 000

3 $94 886.25

Grand Total 7 $126 469.95


24

Business Unit Report – People & Culture Workforce Profile Employee numbers, gender and status Total number of employees

Employees 61 FTEs 55.94

Gender % Employees %FTEs Male 68.85 73.65 Female 31.15 26.35

Recruitment, separation and leave (by number of employees)

Separated from the Authority 12 Recruited to the Authority 17 On leave without pay 0

Number of employees by salary bracket Salary bracket Male Female Total $0 - $54 799 24 4 28 $54 800 - $69 699 12 9 21 $69 700 - $89 199 1 3 4 $89 200 - $112 599 2 3 5 $112 600+ 3 0 3 Total 42 19 61

Status of employees in current position FTE’s Ongoing Short-term

contract Long-term

contract Other

(casual) Total

Male 32.9 1.0 7.0 0.00 40.9 Female 9.4 1.0 3.6 1.0 15 Total 42.3 2 10.6 1.0 55.9

Persons Ongoing Short-term

contract Long-term

contract Other

(casual) Total

Male 33 1 7 1 42 Female 11 1 5 2 19 Total 44 2 12 3 61


25

Executives Gender, classification and status

Leave Management Average days leave per full-time equivalent employee Leave type 2011-12 2012-13 2013-14 2014-15 2015-16 Sick leave 7.25 8.76 15.43 4.62 4.05 Family/carer’s leave 1.68 0.11 1.07 5.95 6.01 Misc and special leave 0.56 0.94 1.21 0.92 1.23 NB: Family Carers Leave data includes Bereavement Leave taken. (Note that Sick Leave and Family/Carers are deducted from the accrued annual entitlements, which are accumulative but not paid out on termination). Special Leave related to leave granted to an employee to respond to bushfires. Workforce Diversity Number of employees by age bracket by gender

Age

Male

Female

Total

% of total

2014 Workforce

benchmark* 15-19 0 0 0 0 5.5% 20-24 0 0 0 0 9.7% 25-29 3 1 4 6.55 11.2% 30-34 4 3 7 11.48 10.7% 35-39 7 4 11 18.03 9.6% 40-44 4 3 7 11.48 11.4% 45-49 7 2 9 14.75 11.1% 50-54 7 3 10 16.39 11.4% 55-59 6 1 7 11.48 9.1% 60-64 3 1 4 6.55 6.7% 65+ 1 1 2 3.29 3.6%

Total 42 19 61 100 100% * Benchmark as at November 2013 from ABS Supertable Labour Force Status LM8

Ongoing Contract Tenured

Contract Untenured

Other (Casual)

Totals

Classification M F M F M F M F M % F % Total Executives 0 0 0 0 3 3 0 0 3 50 3 50 100


26

Total number of employees with disabilities

Male Female Total % of agency 0 0 0 0

Performance Development Employee performance management reviews Employees with % Total workforce

A review within the past 12 months 61 A review older than 12 months 21 No review 18 The Authority has amended the performance review system. Reviews are now completed on or around the anniversary of each employee’s commencement date. New employees are reflected in ‘no review’ statistics although performance reviews are set within the probationary period. Equal employment opportunity programs The Authority currently has one trained Contact Officer. Leadership and Management Development Leadership and management training expenditure

Training & development Total cost % of Total Salary Expenditure Total training and development expenditure $83 524 2.07%

Total leadership and management development expenditure $35 185 0.87%

Accredited training packages Classification Number of accredited training packages Level 7 4 x Front Line Management ASO8 1 x Front Line Management ASO 4 1 x Front Line Management 2015-16 Highlights – Learning and Development · Team Leaders embraced Performance Management and Review Training programs

developed and delivered in-house. · Delivery of Microsoft and digital training began, with a particular focus on developing

user skills within Operational Teams. · Executive managers attend Mindful Leadership management development sessions,

with associated coaching. · Customer Relations Team Members received Freedom of Information Awareness

Training. · Marketing personnel attended digital and social media development training and

Australian Marketing Institute conferences.


27

· In-house State Procurement Board training was delivered. · Members of our Operations Teams attended civil and plant machinery training and

work zone traffic management training. This included maintaining current licences. · Wellbeing and Resilience Training was delivered for all employees to assist and

support dealing with grief. · PPE, Manual Handling, Risk Assessment, Snake Awareness and SunSmart Training

was well received by all attendees. Work Health Safety The Authority’s Work Health Safety (WHS) Committee comprises elected representatives from each of our four sites. The committee meets monthly or as needed, liaises with work groups and management, and contributes to the implementation of initiatives to improve the Authority’s WHS culture. Our 2015-16 year achievements included the promotion of hazard and incident reporting, 100% completion site inspection and remedial actions, and the improvement in approach to consultation process. A Project Officer has been appointed to drive safety initiatives across the Authority. The improvements in the Authority’s WHS performance are reflected in the data below. Table 1 – Work Health and Safety Prosecutions, Notices and Corrective Action Taken Number of notifiable incidents pursuant to WHS Act Part 3 0 Number of notices served pursuant to WHS Act Section 90, Section 191, and Section 195 (provisional improvement, improvement and prohibition notices)

0

Number of prosecutions pursuant to WHS Act Part 2 Division 5 0 Number of enforceable undertakings pursuant to WHS Act Part 11 0 Table 2 – Work Health and Safety Performance (Building Safety Excellence Targets) Total new workplace injury claims 4 Significant Injuries – where lost time exceeds one working week (expressed as frequency rate per 1000 FTE)

0

Significant Musculoskeletal Injuries – where lost time exceeds one working week (expressed as frequency rate per 1000 FTE)

0

Significant Psychological Injuries – where lost time exceeds one working week (expressed as frequency rate per 1000 FTE)

0

All new claims have been minor with no lost time for injuries.


28

Table 3 – Agency Gross Workers Compensation Expenditure for 2015-16 compared with 2014-15

Expenditure 2014-15 2015-16 Var($)+(-) % change + (-)

Lump sums 0 80 020 +80 020 +100% Medical Reports 3 448 3 320 -128 -3.79% Other Costs 1 251 0 -1 251 +100% Income maintenance 34 759 0 -34 759 -100% Medical Expenses 31 368 5 569 -25 800 -82.25% Other 1 251 0 -1 251 -100% Total claims* 72 071 88 908 +16 837

*Before 3rd party recovery Significantly decreased costs for medical expenses and income maintenance demonstrated the outstandingly positive injury claims record for the reporting year. This is a testament to the Authority’s commitment to provision of a safe working environment and effective claims management. Lump sum payments which were processed for claims were one-off payments which have now closed. These costs are the reason for the increased expenditure.


29

Statutory Information Account Payment Performance Particulars Number of

accounts paid Percentage of accounts paid (by number)

Value in $A of accounts paid

Percentage of accounts paid (by value)

Paid by due date 3 484 100% 5 735 295 100%

Paid within 30 days or less from due date

0

0%

0

0%

Paid more than 30 days from due date

0

0%

0

0%

The Authority is committed to achieving and maintaining excellent account payment performance by meeting the payment of accounts as they fall due. Contractual arrangements The Authority did not enter into any contractual agreements that exceeded $4 million during the 2015-16 year. Fraud, Corruption Misconduct and Maladministration In response to an Auditor-General’s recommendation, the Authority engaged Deloitte to review its Fraud Corruption Misconduct and Maladministration Prevention Policy. The review recommended the following six improvements to the policy, which were adopted by the Authority’s Board via the FARM Committee: 1. Align policy definitions with the Australian Standard and the ICAC Act. 2. Develop a dedicated fraud and corruption risk register. 3. Maintain a fraud and corruption incident register. 4. Adapt the current Code of Ethics acknowledgement form to cover compliance with

relevant fraud control policies and procedures. 5. Articulate support for public officers in complying with the requirements and

directions of ICAC in its fraud control framework. 6. Implement a procurement and supplier screening program aligned with the Australian

Standard. No instances of fraud were detected during 2015-16. Freedom of Information Statement In the year to 30 June 2016, the Authority received one request for information under the Freedom of Information Act 1991. This request is noted on the Authority’s website.


30

Publications and documents The following publications and documents are produced by the Authority: · Adelaide Cemeteries Authority Annual Report · West Terrace Cemetery Plan of Management 2013-2018 · Cheltenham Cemetery Plan of Management 2013-2018 · Enfield Memorial Park Plan of Management 2013-2018 · Smithfield Memorial Park Plan of Management 2013-2018 · Adelaide Cemeteries Authority Annual Financial Statements · Adelaide Cemeteries Authority Charter · West Terrace Conservation Management Plan 2015 (updated March 2015) · Adelaide Cemeteries Authority Annual Fees and Charges. Documents can be accessed from the Authority’s website at www.aca.sa.gov.au or by contacting the Visitor’s Centre at Enfield Memorial Park. Requests for additional information should be directed to: Chief Executive Officer Adelaide Cemeteries Authority PO Box 294 Enfield Plaza SA 5085 Disability Access and Inclusion Plan In accordance with the State Government’s disability reform report Strong Voices: a Blueprint to Enhance Life and Claim the Rights of People with Disability in South Australia (2012-2020) and following consultation with Disability SA, the Authority will produce an annual Disability Access and Inclusion Plan. Copies of the plan for 2016-17 will be available from the Authority’s website or Visitors Centre from September 2016. The Plan aligns with the National Disability Strategy and has the following six outcome areas. Inclusive and Accessible Communities People with disability live in accessible and well-designed communities with opportunity for full inclusion in social, economic sporting and cultural life. Economic Security and Employment People with disability, their families and carers have economic security, enabling them to plan for the future and exercise choice and control over their lives. Rights Protection, Justice and Legislation People with disability have their rights upheld, promoted and protected. Personal and Community Support People with disability, their families and carers have access to a range of supports to assist them to live independently and actively engage in their communities.


31

Learning and Skills People with disability achieve their full potential through their participation in an inclusive, high-quality education system that is responsive to their needs. People with disability have opportunities to continue learning throughout their lives. Health and Wellbeing People with disability are supported to attain the highest possible health throughout their lives. Environmental Plan The Authority is well on its way to achieving its goal of being accredited as the environmental leader in South Australia and within the industry Australia wide. During the year, a number of policies were reviewed and work was progressed on the Environmental Management Plan for 2015-18. This is the fourth such plan prepared by the Authority and will guide our approach to ecological sustainability. The main goal is to achieve ISO 14001 Environmental Management Systems accreditation by June 2018. Using ISO 14001:2004 will assure customers, external stakeholders, and the Authority’s management and employees that our environmental impact is being measured and improved. Work was initiated during the year to commence the process of the Authority obtaining ISO 14001.


32

Financial Management Summary The Authority’s financial performance to 30 June 2016 resulted in a surplus of $204 000, which was $304 000 lower than the budgeted surplus of $508 000. Net income was $624 000 below budget, driven by shortfalls in the following income categories: Burial Interment Right Fees ($284 000), Memorial Interment Right Fees ($23 000), Burial Fees ($211 000), Memorial Fees ($22 000), Cremation Fees ($97 000), Chapel and Lounge Fees ($91 000) and Monumental Masons Fees ($51 000). Other Income and Sales Refunds/Discounts were above the budget ($155 000) Total expenses were $9.6m, which was $320 000 lower than the budgeted $9.95m. The key variances noted were as follows. · Salaries, wages and on costs were $240 000 above budget, driven by unbudgeted

termination payments, leave payout, and EBA back pay. · Consultancies were $60 000 above budget. The $49 000 payments to BDO for

Business Information System selection was transferred to consultancies from capital expenditure.

· Depreciation was $62 000 above budget due to difficulties to budget and forecast depreciation expenses. Assets have been transferred to the current business information system, which enables more accurate calculation and allocation of depreciation.

Budget savings were made from the following: Other Employment Cost ($83 000), Contractors ($76 000), Horticulture and Grounds ($93 000), ICT ($117 000), Marketing ($77 000), Repairs and Maintenance ($125 000) and Interest Paid ($45 000). Revenue at each cemetery in 2015-16 is summarised in the table below. Revenue

2013-14 2014-15 2015-16 $’000 $’000 $’000

Enfield Memorial Park 5232 6521 6651 Cheltenham Cemetery 2400 2487 2156 West Terrace Cemetery 652 704 602 Smithfield Memorial Park 361 445 428 Investment Revenue 57 - - Total Revenue 8702 10 158 9837


33

Expenditure at each cemetery in 2015-16 is summarised in the table below. Expenditure

2013-14 2014-15 2015-16 $’000 $’000 $’000

Enfield Memorial Park 5561 5551 6226 Cheltenham Cemetery 1735 1833 1645 West Terrace Cemetery 1333 1322 1086 Smithfield Memorial Park 650 686 730 Investment expenditure 9 7 -54 Total Expenditure 9288 9400 9633

The surplus or deficit at each cemetery in 2015-16 is summarised in the table below. Surplus/deficit

2013-14 2014-15 2015-16 $’000 $’000 $’000

Enfield Memorial Park -329 970 425 Cheltenham Cemetery 665 654 511 West Terrace Cemetery -681 -618 -484 Smithfield Memorial Park -289 -241 -302 Investment 48 -7 54 Total surplus -586 757 204

For further details refer to Appendix B – Annual Financial Statements


34

Appendices Appendix A – Glossary The Authority / ACA The Adelaide Cemeteries Authority Beam & Headstone Upright memorial stone on a concrete beam Crypt Burial space (above ground) within a mausoleum FTE Full time equivalent Inter To place/bury remains in a burial or memorial site Interment Right An interment right issued under the Burial and Cremation

Act 2013 (SA) by the relevant authority for a cemetery or natural burial ground

Mausoleum Above-ground burial facility containing crypts Memorials Headstones, urns, plaques and other funerary monuments

used to commemorate the deceased


35

Appendix B – Annual Financial Statements

For official use only

Our ref: A16068

16 September 20 16

Ms C Schultz

Chair of the Board

Adelaide Cemeteries AuthorityPO Box 294

ENFIELD PLAZA SA 5085

Dear Ms Schultz

Audit of Adelaide Cemeteries Authorityfor the year ended 30 June 201.6

^̂,^^^

We have completed the audit of your accounts for the year ended 30 June 2016. Three keyoutcomes from the audit are the:

L Independent Auditor's Report on your agency's financial report2 opinion on your financial controls3 audit management letter recommending you address identified weaknesses.

Government of South Australia

Auditor-General's Department

We are returning the financial statements for Addaide Cemeteries Authority, with theIndependent Auditor's Report. This report is unmodified.

Independent Auditor's Report

Level 9State Administration Centre

200 Vidoria SquareAdelaide SA 5000

DX 56208

Victoria SquareTel +6,882269640Fax +6,882269688

ABN 53327061 410

audgensa@auditsa. gov. auWWW. auditsa. gov. au

In my opinion, the controls exercised by the Adelaide Cemeteries Authority in relation to thereceipt, expenditure and investment of money, the acquisition and disposal of property andthe incurring of liabilities, except for matters communicated in the management letter, aresufficient to provide reasonable assurance that the financial transactions of the AdelaideCemeteries Authority have been conducted properly and in accordance with law,

Opinion on financial controls

During the year, we sent the agency an audit management letter detailing the weaknesses werioted and improvements we considered you need to make,

Audit management letter

We have received responses to these matters and we will follow these up in the 2016-17 audit

For official use only

What the audit covered

Our audit covered the principal areas of the agency's financial operations and included testreviews of systems, processes, internal controls and financial transactions. Some notable

' payroll. expenditure

fixed assets

cash

. general ledger

Otir audits meet statutory audit responsibilities under' the Public Finance andrludi/ ACi 1987and the Australian Auditing Standards.

I would like to thank the staff and management of your agency for their assistance during thisyear* s audit.

Yours sincerely

areas were:

.

.

.

revenue

Andrew Richardson

Auditor-General

,

GnC

2

INDEPENDENT AUDITOR'S REPORT

To the Chair of the Board

Adelaide Cemeteries Authority

As required by section 31(I)(b) of the Public Finance andAt!di! AC! 1987 and section 32(4) ofthe Public Corporalions lid 1993, I have audited the accompanying financial report of theAdelaide Cemeteries Authority for the financial year ended 30 June 2016. The financial reportcomprises:

a Statement of Comprehensive Income for the year ended 30 June 2016a Statement of Financial Position as at 30 June 2016

a Statement of Changes in Equity for the year ended 30 June 2016a Statement of Cash Flows for the year ended 30 June 2016notes, comprising a summary of significant accounting policies and other explanatoryinfonnation

a Certificate from the Chair of the Board, the Chief Executive Officer and the FinanceManager.

The Board of Director's responsibility for the financial report

The Board of Directors are responsible for the preparation of the financial report that gives atrue and fair view in accordance with the Treasurer's Instructions promulgated under theprovisions of the Public Finance andAtJdii4ci1987 and Australian Accounting Standards, andfor such internal control as the Board of Directors determine is necessary to enable thepreparation of the financial report that is free from material misstatement, whether due to fraud

^̂̂̂Government of South Australia

Auditor-General's Department

Level9Stale Administration Centre200 Victoria SquareAdelaide SA 5000

DX 56208

Vidoria SquareTel +61882269640Fax +61882269688

ABN 53327061410

audgensa@auditsa. gov. auWWW. auditsa. gov. au

or error.

Auditor's responsibility

My responsibility is to express an opinion on the financial report based on the audit. The auditwas conducted in accordance with the requirements of the PI, blic Finance and, 431di!, 4ci1987and Australian Auditing Standards. The auditing standards require that the auditor comply withrelevant ethical requirements and that the auditor plan and perfonn the audit to obtainreasonable assurance about whether the financial report is free from material misstatement.

An audit involves perforrning procedures to obtain audit evidence about the amounts anddisclosures in the financial report. The procedures selected depend on the auditor'sjudgement,including the assessment of the risks of material misstatement of the financial report, whetherdue to fraud or error. In making those risk assessments, the auditor considers internal controlrelevant to the entity's preparation of the financial report that gives a true and fair view in orderto design audit procedures that are appropriate in the circumstances, An audit also includesevaluating the appropriateness of the accounting policies used and the reasonableness ofaccounting estimates made by the Board of Directors, as well as evaluating the overallpresentation of the financial report.

I believe that the audit evideitce I nave obtained is sufficient and appropriate to provide a basisfor my audit opinion.

My report refers only to the financial statements described above and does not provideassurance over the integrity of publication of the financial report on the Addaide CemeteriesAuthority website nor does it provide an opinion on any other information WITich Inay havebeen hyperlinked to/from these statements.

Opinion

In niy opinion, the financial report gives a true and fair view of the financial position of theAdelaide Ceineteries Authority as at 30 June 2016, its financial performance andits cash flowsfor the year then ended in accordance with the Treasurer's Instructions promulgated under t}Teprovisions of the Public Finance o11drlt, drillc/ 1987 and Australian Accounting Standards.

Andrew Richardson

Auditor"General

16 September 2016

.

We certify Inat tile attached general purpose financial statements for the Adelaide Cemeteries Autliority:

. comply willI relevant Treasurer's Instructions issued under section 41 of 111e Pitblic Finance and, !, off del 1987, andrelevant Australian Accounting Standards;

. are in accordance with the accounts and records of the Autlloiny; and

. present a true and fair view of the financial position of the Adelaide Cemeieries Authority as ai 30 June 2016 and the resultsof its operation and cash flows forthe financial year.

We certify that the intenial controls employed by tlie Adelaide Cemeteries Autliority for tlie financial year over its financial reportiiig andits preparetion of the general purpose financial statements nave been effective throughout 111e reporting period.


I.. F'

Ms Catherine Schultz

Chair of the Board

7 Septeniber 2016

>?. .--~ - ~

obert Pill

. ,

Chief Executive Officer

7 Septeniber 20 I6

Mrs Jing Holmes CA

Finance Manager

7 September 2016

Financial Statements 2015-16 Page I


Note 2016 2015No. $’000 $’000

4 9,944 9,980

5 1 2

6 62 -

7 135 92

10,142 10,074

8 4,989 4,590

9 4,001 3,816

6 - 37

10 874 874

11 75 -

9,939 9,317

Net revenue from providing services 203 757

Revenue from/ payments to SA Government

Income Tax Equivalent Payment 12 61 -

142 757

142 757

The above statement should be read in conjunction with the accompanying notes.

For the Year Ended 30 June 2016

Income

Fees and Charges

Interest

Net Gain from Disposal of Assets

Other Income

Expenses

Borrowing costs

Employee Benefits

Supplies and Services

Total Comprehensive Result

The Net Result and the Comprehensive Result are attributable to the SA Government as owner.

Depreciation and Amortisation

Total Expenses

Net Result

STATEMENT OF COMPREHENSIVE INCOME

Total Income

Net Loss from Disposal of Assets

Financial Statements 2015-16 Page 1


Note 2016 2015No. $’000 $’000

13 943 1,341

14 1,092 846

15 1,189 155

16 680 618

3,904 2,960

14 1,861 1,758

16 2,862 2,862

17 37,670 36,742

18 143 134

42,536 41,496

46,440 44,456

19 963 1,239

20 365 398

21 93 66

22 129 76

23 394 500

1,944 2,279

19 23 21

20 239 215

21 159 191

22 3,667 3,398

Borrowings 23 1,914 -

6,002 3,825

7,946 6,104

38,494 38,352

22,024 22,024

16,390 16,248

80 80

38,494 38,352

24


Borrowings

Total Non-Current Liabilities

Employee Benefits

Current Liabilities

Payables

Total Current Liabilities

Reserves

Unearned Revenue

Provisions

Payables

Employee Benefits

Non-Current Liabilities

Equity

Intangible Assets

Net Assets

Unrecognised Contractual Commitments

Investments

Property, Plant and Equipment

Total Non-Current Assets

Asset Revaluation Surplus

Total Equity

The Total Equity is attributable to the SA Government as owner.

Retained Earnings

Total Liabilities

Receivables

Unearned Revenue

STATEMENT OF FINANCIAL POSITIONAs at 30 June 2016

Current Assets

Cash

Inventories

Investments

Total Current Assets

Non-Current Assets

Provisions

Receivables

Total Assets



West Terrace Cemetery Heritage Reserve

Asset Revaluation

Surplus

Retained Earnings Total Equity

$’000 $’000 $’000 $’000

80 22,024 15,491 37,595

- - 757 757

- - 757 757

80 22,024 16,248 38,352

- - 142 142

- - 142 142

80 22,024 16,390 38,494

Total comprehensive result for 2014-15


All changes in Equity are attributable to the SA Government as owner.

Total comprehensive result for 2015-16

Net result for 2015-16

Balance at 30 June 2016


Net Result for 2014-15


STATEMENT OF CHANGES IN EQUITY



Note 2016 2015No. $’000 $’000

10,941 10,679

4 -

1 2

1 -

144 83

11,091 10,764

(5,033) (4,721)

(5,658) (3,833)

Interest Paid (75) -

(324) (506)

(11,090) (9,060)

1 1,704

500 -

- 112

500 112

Purchase of Investments (500) -

Purchase of Intangibles (13) -

Purchase of Plant and Equipment (2,194) (1,980)

(2,707) (1,980)

(2,207) (1,868)

2,000 500

2,000 500

(192) -

(192) -

1,808 500

(398) 336

1,341 1,005

13 943 1,341


Receipts for Paid Parental Leave Scheme

Receipts from Commonwealth

Other Receipts

Employee Benefits Payments

Cash generated from Investing Activities

Cash at 1 July

Cash used in Financing Activities

Net Cash provided by Operating Activities

Cash Outflows

Proceeds from Sale of Plant and Equipment

Net GST Remitted to the Australian Taxation Office


Cash Outflows

Net (decrease)/Increase in Cash

Cash Inflows

Interest Received

Cash used in Investing Activities

Proceeds from Sale of Investments

Cash Inflows

Cash generated from operations

STATEMENT OF CASH FLOWS

Cash Flows from Investing Activities

Fees and Charges

Cash Flows from Financing Activities

Cash Inflows

Cash generated from Financing Activities

Receipts from Borrowings

Repayment of Borrowings

Net Cash provided by Financing Activities

Net Cash (used in) Investing Activities

Payments for Supplies and Services

Cash Flows from Operating Activities

Cash used in operations

Cash at 30 June

Cash Outflows



THE FINANCIALSTATEMENTS

NOTES TO &FORMING PART OF



Note 1Note 2Note 3

Note 4Note 5Note 6Note 7

Note 8Note 8Note 9Note 10Note 11Note 12

Note 13Note 14Note 15Note 16Note 17Note 18

Note 19Note 20Note 21Note 22Note 23

Note 24Note 25Note 26

Borrowing CostsRevenue from/Payments to SA Government

Borrowings

Expense Notes

Remuneration of Board Members

Objectives of the Adelaide Cemeteries Authority

Intangible Assets

Net Gain / (Loss) from Disposal of Assets

Financial Instruments

Investments

Unearned Revenue

Other Notes

Asset Notes

Fees and ChargesInterest

Cash

Employee Benefits

Other Income

Remuneration of Employees

Unrecognised Contractual Commitments

NOTE INDEX

Property, Plant and Equipment

Employee BenefitsProvisions


ReceivablesInventories

Liability Notes

Payables

Income Notes


Summary of Significant Accounting PoliciesNew and revised Accounting Standards and Policies



a) Statement of Compliance

b) Basis of PreparationThe preparation of the financial statements requires:

a)

b)

c)

The Statement of Cash Flows has been prepared on a cash basis.

c) Comparative Information

d) Rounding

The financial statements are general purpose financial statements . The accounts have been prepared in accordance with relevant Australian Accounting Standards (reduced disclosure requirements) and comply with Treasurer's Instructions and Accounting Policy Statements promulgated under the provisions of the Public Finance and Audit Act 1987.

The restated comparative amounts do not replace the original financial statements for the preceding period.

Where presentation or classification of items in the financial statements have been amended, comparative figures have been adjusted to conform to changes in presentation or classification in these financial statements unless impracticable.

The Authority’s Statement of Comprehensive Income, Statement of Financial Position and Statement of Changes in Equity have been prepared on an accrual basis and are in accordance with historical cost convention, except for certain assets that were valued in accordance with the valuation policy applicable.

The Adelaide Cemeteries Authority (Authority) serves the Government and people of South Australia by achieving excellence in the provision of cemetery, cremation and memorialisation services. The Authority was established in July 2001 pursuant to the Adelaide Cemeteries Authority Act 2001. The functions of the Authority are to operate and manage the public cemeteries and facilities at Enfield, Cheltenham, West Terrace (Adelaide) and the cemetery at Smithfield which was purchased subsequent to the establishment of the Authority.

These financial statements have been prepared in compliance with section 23 of the Public Finance and Audit Act 1987.

employees whose normal remuneration is equal to or greater than the base executive remuneration level (within $10 000 bandwidths) and the aggregate of the remuneration paid or payable or otherwise made available, directly or indirectly by the entity to those employees; and

compliance with Accounting Policy Statements issued pursuant to section 41 of the Public Finance and Audit Act 1987 . In the interest of public accountability and transparency the Accounting Policy Statements require the following Note disclosures, which have been included in the financial statements:

expenses incurred as a result of engaging consultants;

board member and remuneration information, where a board member is entitled to receive income from membership other than a direct out-of-pocket reimbursement.

Note 2 Summary of Significant Accounting Policies

Note 1 Objectives of the Adelaide Cemeteries Authority

All amounts in the financial statements have been rounded to the nearest thousand dollars ($’000).

The financial statements have been prepared based on a twelve-month operating cycle and are presented in Australian currency.

The presentation and classification of items in the financial statements are consistent with prior periods except where specific accounting standards and/or Accounting Policy Statements have required a change.

The accounting policies set out below have been applied in preparing the financial statements for the year ended 30 June 2016 and the comparative information presented for the year ended 30 June 2015.

the use of certain accounting estimates and requires management to exercise its judgement in the process of applying the Authority’s accounting policies. The areas involving a higher degree of judgement or where assumptions and estimates are significant to the financial statements, are outlined in the applicable Notes;

accounting policies are selected and applied in a manner which ensures that the resulting financial information satisfies the concepts of relevance and reliability, thereby ensuring that the substance of the underlying transactions or other events are reported; and

The Authority has applied Australian Accounting Standards that are applicable to not-for-profit entities, as the Authority is a not-for-profit entity.



e) Taxation

f) Events after the reporting period

g) Income

Fees and Charges

Unearned Revenue

Net Gain from Disposal of Non-Current Assets

Other income

h) Expenses

Employee Benefits

Other income consists of grant income, tour income, and interment right administration fees.

The Authority is liable for payroll tax, fringe benefits tax, goods and services tax (GST) and the emergency services levy.

Note disclosure is made about events between 30 June and the date the financial statements are authorised for issue where the events relate to a condition which arose after 30 June and which may have a material impact on the results of subsequent years.

Expenses have been classified according to their nature and have not been offset unless required or permitted by a specific accounting standard, or where offsetting reflects the substance of the transaction or other event.

Expenses are recognised to the extent that it is probable that the flow of economic benefits from the Authority will occur and can be reliably measured.

The following are specific recognition criteria:

Income from the disposal of non-current assets is recognised when the control of the asset has passed to the buyer and is determined by comparing proceeds with the carrying amount. When revalued assets are sold, the revaluation surplus is transferred to retained earnings.

Prepaid funeral packages are purchased by clients for future interments which, depending on the package, include fees for burials, memorialisation, cremation and chapel/lounge hire. The Authority deems these fees as unearned revenue as the payment has been received or is receivable from the client but the Authority has not yet provided the service.

The following are specific recognition criteria:

Income, expenses and assets are recognised net of the amount of GST except:

Employee Benefits reflect all costs including wages and salaries, non-monetary benefits and leave entitlements. These are recognised when incurred.

There are no reportable events after the reporting period.

when the GST incurred on a purchase of goods or services is not recoverable from the Australian Taxation Office (ATO), in which case the GST is recognised as part of the cost of acquisition of the asset or as part of the expense item applicable; and

The net amount of GST payable to the ATO is included as part of payables in the Statement of Financial Position.

Adjustments are made to amounts recognised in the financial statements, where an event occurs after 30 June and before the date the financial statements are authorised for issue, where those events provides information about conditions that existed at 30 June.

receivables and payables, which are stated with the amount of GST included.

Cash flows are included in the Statement of Cash Flows on a gross basis and the GST component of cash flows arising from investing activities, which is recoverable from or payable to the ATO, is classified as part of operating cash flows.

Burial Fees, Grant Income, Memorial Income and Cremation Fees are derived from the provision of goods and services to the public. Burial Fees, Memorial Income and Cremation Fees are recognised upon delivery of the service to the clients. Grant Income refers to the right of interment or inurnment in a site for the grant holder and is recognised in full as the right of interment or inurnment immediately transfers to the grant holder, being consistent with industry accounting practice.

Income is recognised to the extent that it is probable that the flow of economic benefits to the Authority will occur and can be reliably measured.

Note 2 Summary of Significant Accounting Policies (continued)

Income has been classified according to its nature and has not been offset unless required or permitted by a specific accounting standard, or where offsetting reflects the substance of the transaction or other event.

In accordance with Treasurer’s Instruction 22 Tax Equivalent Payments, the Authority is required to pay to the SA Government an income tax equivalent. The income tax liability is based on the State Taxation Equivalent Regime, which applies the accounting profit method. This requires that the corporate income tax rate be applied to the net profit. The current income tax liability relates to the income tax expense outstanding for the current period.



Superannuation


3 - 5

Borrowing Cost

Payment to SA Government

i) Current and Non-Current Classification

j) Assets

Cash

Cash is measured at nominal value.

Receivables

Inventories

Payments to the SA Government include income tax equivalent payments.

For the purposes of the Statement of Cash Flows, cash is represented by cash at bank and cash on hand.

Receivables include amounts receivable from trade, prepayments, GST recoverable and other accruals.

Assets have been classified according to their nature and have not been offset unless required or permitted by a specific accounting standard, or where offsetting reflects the substance of the transaction or other event.

Assets and liabilities are characterised as either current or non-current in nature. The Authority has a clearly identifiable operating cycle of twelve months. Assets and liabilities that are sold, consumed or realised as part of the normal operating cycle even when they are not expected to be realised within twelve months after the reporting date have been classified as current assets or current liabilities. All other assets and liabilities are classified as non-current.

Remaining Useful Life (years)

Inventories are measured at cost using the first-in, first-out method.

Intangibles

35 - 65Infrastructure Improvements3 - 20

Depreciation and amortisation is calculated on a straight line basis over the estimated useful life of the following classes of assets (land is not depreciated) as follows:

The amount charged to the Statement of Comprehensive Income represents the contributions made by the Authority to the superannuation plan in respect of current services of current Authority employees. The Department of Treasury and Finance centrally recognises the superannuation liability in the whole-of-government financial statements.


Buildings

Collectability of trade receivables is reviewed on an ongoing basis. There is no objective evidence that the Authority will not be able to collect the debt. Hence, an allowance for doubtful debts has not been recorded at balance date.

Trade receivables arise in the normal course of selling goods and services to the public. Trade receivables are generally receivable within 30 days after the issue of a statement or the goods/services have been provided under a contractual arrangement. The Authority sells burial and memorial sites in advance of an interment to clients under a contractual arrangement providing a three-year repayment option. However, the right of an interment is not granted to the client until the site is fully paid.

5 - 100

Plant and Equipment

Where asset and liability line items combine amounts expected to be realised within twelve months and more than twelve months, the Authority has separately disclosed the amounts expected to be recovered or settled after more than twelve months.

Cash in the Statement of Financial Position includes cash at bank and on hand.

Class of Asset

All non-current assets, having a limited useful life, are systematically depreciated or amortised over their useful lives in a manner that reflects the consumption of their service potential. Changes in the expected useful life or the expected pattern of consumption of future economic benefits embodied in the asset are accounted for prospectively by changing the time period or method, as appropriate, which is a change in accounting estimate.

All borrowing costs are recognised as expenses.



Investments

Non-Current Asset Acquisition and Recognition

Revaluation of Non-Current Assets

Impairment of Non-Current Assets

Intangible Assets

Fair value measurement - Non-financial assets

Fair value measurement - Financial assets/liabilities

The useful lives of intangible assets are assessed to be either finite or indefinite. The authority holds only intangible assets with finite lives. The amortisation period and the amortisation method for intangible assets is reviewed on an annual basis.


An intangible asset is an identifiable non-monetary asset without physical substance. Intangible assets are measured at cost. Following initial recognition, intangible assets are carried at cost less any accumulated amortisation and any accumulated impairment losses.

The acquisition of or internal development of software is capitalised only when the expenditure meets the definition criteria (identifiability, control, and the existence of future economic benefits) and recognition criteria (probability of future economic benefits and cost can be reliably measured) and when the amount of the expenditure is greater than or equal to $2,000.

All research and development costs that do not meet the capitalisation criteria outlined in AASB 138 are expensed.

In determining fair value, the Authority has taken into account the characteristic of the asset and the asset’s highest and best use.

The Authority’s current use is the highest and best use of the asset unless other factors suggest an alternative use is feasible within the next five years. As the Authority did not identify any factors to suggest an alternative use, fair value measurement was based on current use.

All non-current assets are tested for indication of impairment at each reporting date. Where there is an indication of impairment, the recoverable amount is estimated. An amount by which the asset’s carrying amount exceeds the recoverable amount is recorded as an impairment loss.

At least every three years, the Authority revalues its land, buildings and infrastructure. However, if at any time management considers that the carrying amount of an asset materially differs from its fair value, then the asset will be revalued regardless of when the last valuation took place. Non-current assets that are acquired between revaluations are held at cost until the next valuation, where they are revalued to fair value.

All non-current tangible assets are valued at written down current cost (a proxy for fair value); and revaluation of non-current assets or group of assets is performed at least every three years.

Upon disposal or derecognition, any revaluation surplus relating to that asset is transferred to retained earnings.

Assets are initially recorded at cost or at the value of any liabilities assumed, plus any incidental cost involved with the acquisition. All non-current assets are capitalised where the cost of the individual item or clearly identifiable group of items is over $2,000.

Any revaluation increment is credited to the asset revaluation surplus, except to the extent that it reverses a revaluation decrease of the same asset class previously recognised as an expense, in which case the increase is recognised as income. Any revaluation decrease is recognised as an expense, except to the extent that it offsets a previous revaluation increase for the same asset class, in which case the decrease is debited directly to the asset revaluation surplus to the extent of the credit balance existing in revaluations reserve for that asset class.

Any accumulated depreciation as at the revaluation date is eliminated against the gross carrying amounts of the assets and the net amounts are restated to the revalued amounts of the asset.

The Authority measures the unitised funds invested with Funds SA at historical cost. The fair value of the investments as at the end of reporting period is disclosed in the Notes to the accounts. Gains and losses are only realised in the Statement of Comprehensive Income when the investments are redeemed.

Non-current investments include funds ($3.8 million fair value) reserved for the purpose of future maintenance obligations of burial and memorial sites.

The carrying amount of non-financial assets with a fair value at the time of acquisition that was less than $1 million or an estimated useful life that was less than three years are deemed to approximate fair value.

The Authority does not recognise any financial assets or financial liabilities at fair value.



Payables

Salaries, Wages, Annual Leave and Sick Leave

Employment on-costs include superannuation contributions, payroll tax and the workers compensation exempt levy with respect to outstanding liabilities for salaries and wages, long service leave and annual leave.

Superannuation

Accrued expenses represent goods and services provided by other parties during the period that are unpaid at the end of the reporting period and where an invoice has not been received.

The liability for long service leave is recognised at the present value of the estimated future cash outflows up to the reporting date. This calculation is made by determining pro-rata long service leave for all employees and applying a probability factor for employees who have less than seven years of service. The amount is indexed to a long service leave taken benchmark for when cash outflows are anticipated and then discounted to present value. This valuation is consistent with the Authority’s experience of employment retention and leave taken.

The annual leave liability is expected to be payable within twelve months and is measured at the undiscounted amount expected to be paid.

The workers compensation provision is an actuarial estimate of the outstanding liability as at 30 June 2016 provided by a consulting actuary engaged through the Office for the Public Sector . The provision is for the estimated cost of ongoing payments to employees as required under current legislation.

Workers Compensation Provision

Payables include creditors, accrued expenses, GST payable and employment on-costs.

The Department of Treasury and Finance centrally recognises the superannuation liability for the schemes operated by the State Government, in the whole-of-government financial statements.

Employee Benefits

All payables are measured at their nominal amount, are unsecured and are normally settled within the creditor's specified trading terms or where not specified, 30 days from the date of the invoice or date the invoice is first received. In the event of a dispute, payment is made 30 days from resolution.

The Authority makes contributions to State Government and externally managed superannuation schemes. These contributions are treated as an expense when they occur. There is no liability for payments to beneficiaries as they have been assumed by the respective superannuation schemes. The only liability outstanding at balance date relates to any contributions due but not yet paid to the South Australian Superannuation Board.

No provision has been made for sick leave as all sick leave is non-vesting and the average sick leave taken in future years by employees is estimated to be less than the annual entitlement for sick leave.

Creditors represent the amounts owing for goods and services received prior to the end of the reporting period that are unpaid at the end of the reporting period. Creditors include all unpaid invoices received relating to the normal operations of the Authority.

k) Liabilities

These benefits accrue for employees as a result of services provided up to the reporting date that remain unpaid. Long-term Employee Benefits are measured at present value and short-term Employee Benefits are measured at nominal amounts.

Liabilities for salaries and wages are measured as amounts unpaid at the reporting date using the remuneration rates current at reporting date.


Long Service Leave

The Authority is responsible for the payment of workers compensation claims.

Liabilities have been classified according to their nature and have not been offset unless required or permitted by a specific accounting standard, or where offsetting reflects the substance of the transaction or other event.



l) Unrecognised contractual commitments and contingent assets and liabilities

m) West Terrace Cemetery Heritage Reserve

2016 2015$’000 $’0005,988 6,1031,768 1,7881,005 919

555 523479 456312 315

Refunds (163) (124)

9,944 9,980

2016 2015$’000 $’000

1 2

1 2

2016 2015$’000 $’000

- 112- (149)

- (37)

876 -(814) -

62 -

876 112(814) (149)

62 (37)

Proceeds from disposal

Net Book Value of Assets Disposed

Total AssetsProceeds from disposal

Note 5 Interest

The Reserve represents heritage donations and contributions received as well as transfers from retained earnings for the purposes of heritage works at West Terrace Cemetery.

Fees and Charges received/receivable from entities external to the SA Government

Cremation

Total Fees and Charges

Note 4 Fees and Charges

Net Gain from Disposal of Investments

Plant and EquipmentProceeds from disposal


Net Loss from Disposal of Plant and Equipment

Burial

Investments

Note 6 Net Gain / (Loss) from Disposal of Assets


Memorial


The Authority did not voluntarily change any of its accounting policies during 2015-16.

Commitments include operating, capital and outsourcing arrangements arising from contractual or statutory sources and are disclosed at their nominal value.

Total Net Gain/(Loss) from Disposal of Assets

Contingent assets and contingent liabilities are not recognised in the Statement of Financial Position, but are disclosed by way of a note and, if quantifiable, are measured at nominal value.

The Authority is not aware of any contingent assets or liabilities in relation to the Authority's activities.

Chapel and Lounge

Note 3 New and Revised Accounting Standards and Policies

Burial and Memorial Grant

Monumental

Total Interest

InterestInterest received/receivable from entities external to the SA Government



2016 2015$’000 $’000

75 572 4

Grants 32 -Vacant Land Rental - 1

26 30

135 92

2016 2015$’000 $’0003,924 3,660

203 18868 3580 26

374 358204 191102 10134 31

4,989 4,590

2016 2015No No

1 11 1

2 2

$145 001 to $155 000

Employment On-costs - Payroll Tax

Salaries and Wages

Workers Compensation

Note 8 Employee Benefits

The table includes all employees who received remuneration equal to or greater than the base executive remuneration level during the year. Remuneration of employees reflects all costs including salaries and wages, superannuation contributions, fringe benefits tax and any other salary sacrifice benefits. The total remuneration received by these employees for the year was $354 000 (2015 $357 000).

Total Number of Employees

Board Fees (see Note 25)

Cemetery Record Processing Charges

Employment On-costs - Superannuation

Remuneration of Employees

The number of employees whose remuneration received or receivable fall within the following bands:

Total Other Income

Long Service Leave

Insurance Proceeds

$205 001 to $215 000

Note 7 Other Income

Annual Leave

Total Employee Benefits

Other Employee Related Expenses

Sundry



Note 9 Supplies and Services2016 2015

$’000 $’000510 43063 6741 4020 2051 72

443 450399 349403 420164 228247 218209 20797 76

120 134536 410

241 265Bad Debts - 9

126 129331 292

Total Supplies and Services 4,001 3,816

2016 2015No $’000 No $’000

5 35 16 413 91 2 88

8 126 18 129

2016 2015$’000 $’000

198 188296 324371 361

Intangibles 9 1

Total Depreciation and Amortisation 874 874

Advertising and Marketing

Above $10,000

Consultants (see below)

Administration Expenses

Other Supplies and Services

Fuel, Light and Power

Depreciation

Note 10 Depreciation and Amortisation

Total Paid/Payable to the Consultants Engaged

Amortisation

The number and value of consultancies paid/payable (included in supplies and services) that fall within the following bands:

Buildings

Below $10,000

Personal Service Contractors

Repairs and Maintenance

Audit Fees

General Administration Expenses


Monumental Mason Memorials

WaterInsurance

Plant and EquipmentInfrastructure

Grounds MaintenanceVehicle Registration

Burial Vaults

Memorials

Consultancies

Trade Discounts

Computing and Communication Services



2016 2015$’000 $’000

75 -

Total Borrowing Costs 75 -

2016 2015$’000 $’000

61 -

Total payments to SA Government 61 -

2016 2015$’000 $’000

942 1,3401 1

943 1,341

2016 2015$’000 $’000

1,076 82416 13

- 91,092 846

1,861 1,7581,861 1,758

2,953 2,604

Non-CurrentReceivablesTotal Non-Current Receivables

Note 11 Borrowing Costs

Interest paid/payable on short-term and long-term borrowings

Total Current ReceivablesAccrued Revenues

Cash on Hand

The carrying amount of cash represents fair value.

Total Receivables

Note 13 Cash

Total Cash

Cash at Bank

Payments to SA GovernmentIncome tax equivalent payment

Note 14 Receivables

CurrentReceivablesPrepayments

Note 12 Revenues from/ Payments to SA Government



2016 2015$’000 $’000

303 132853 3133 34

- (42)

1,189 155

2016 2015$’000 $’000

680 618680 618

2,862 2,8622,862 2,862

3,542 3,480

Off Plan Mausoleum Sales

Total Current Investments

Current

Non-Current

Memorial sites at cost

Total Investments

Note 16 Investments

The fair value of the unitised funds which is determined by the unit prices as at 30 June 2016 is $4.6 million (2015 $4.4 million).

Current Inventories held for distribution

Total Current Inventories

Unitised Funds with Funds SATotal Non-Current Investments

Unitised Funds with Funds SA

Note 15 Inventories

Burial Vaults at costBurial Crypts at cost

The unitised funds are measured at cost. The investments are redeemable within one business day's notice.



2016 2015$’000 $’000

10,820 10,82010,688 9,243

(386) (188)21,122 19,875

14,602 13,993(620) (324)

13,982 13,669

4,535 3,970(2,004) (1,632)

2,531 2,338

35 86035 860

37,670 36,742

Impairment

The valuer used depreciated replacement cost for buildings and infrastructure due to there not being an active market for such buildings and infrastructure.The depreciated replacement cost considered the specialised nature of the assets, including the restricted use of the assets; the size, condition and location.The valuation was based on an assessment of cost, useful life and asset condition.

Accumulated Depreciation

Buildings at fair value

Total Land and Buildings

Note 17 Property, Plant and Equipment

There were no indications of impairment of plant and equipment, property and infrastructure assets at 30 June 2016.

All items of plant and equipment had a ‘fair value at the time of acquisition that was less than $1 million or had an estimated useful life that was less thanthree years’, and have not been revalued in accordance with the APF III. The carrying value of these items are deemed to approximate fair value.

Carrying Amount of Plant and Equipment

Total Infrastructure

Plant and Equipment

Total Plant and Equipment

Land at fair value

Plant and Equipment at cost (deemed fair value)

Total Property, Plant and Equipment


Infrastructure

Land and Buildings

Capital Works in Progress at cost (deemed fair value)


Land, Buildings and Infrastructure were valued at fair value by independent valuer Liquid Pacific Holding Pty Ltd as at 30 June 2014. The valuer arrived atfair value based on recent market transactions for similar land and buildings in the area taking into account zoning and restricted use.

Infrastructure at fair value

Capital Works in Progress

Valuation of Land and Buildings

Total Capital Works in Progress



2016 2015$’000 $’000

153 135(10) (1)143 134

Reconciliation of Property, Plant and Equipment and Intangible Assets

Land Buildings InfrastructurePlant and

Equipment Capital Works

In ProgressIntangible

Assets Total$’000 $’000 $’000 $’000 $’000 $’000 $’000

10,820 9,055 13,669 2,338 860 134 36,876

- 649 545 564 35 18 1,811- 796 64 - (860) - -- (198) (296) (371) - (9) (874)

10,820 10,302 13,982 2,531 35 143 37,813

2016 2015$’000 $’000

413 276202 671171 7653 59

124 157963 1,239

23 2123 21

986 1,260

2016 2015$’000 $’000

29 63247 25389 82

365 398

239 215239 215

604 613

Intangible Assets

Note 19 Payables

Intangible Assets

Closing Balance: Less: Accumulated Amortisation

Total Current Payables

Employment On-costsOther Payables

Long Service Leave

Accrued Expenditure

Note 20 Employee Benefits

Current

Employment On-costs

Creditors

Additions

Long service leave liability was calculated in accordance with AASB 119 Employee Benefits.

Long Service Leave

Note 18 Intangible Assets

The salary inflation rate is 4% for long service leave liability and 3% for annual leave liability. The discount rate for the calculation of long service leave liability changed from the 2015 rate (3.01%) to 1.98%. The net financial effect of the change in the current financial year is an increase in the long service leave liability of $14 000.

Depreciation and amortisation

Carrying amount at 30 June 2016

Current

Total Employee Benefits

Total Non-Current Employee Benefits

Annual Leave

Non-Current

Accrued Salaries and Wages

Total Current Employee Benefits

All research and development costs that do not meet the capitalisation criteria outlined in AASB 138 are expensed. The total amount expensed was$49 000.

Carrying amount at 30 June 2015

GST Payable

Non-Current

Total Non-Current PayablesTotal Payables

The following table shows the movement of property, plant and equipment and intangible assets during 2015-16.

Transfers between asset classes



2016 2015$’000 $’000

93 6693 66

159 191159 191

252 257

Carrying amount at 1 July 257 291Additional provisions recognised 80 15Reduction arising from payments (85) (49)

252 257

2016 2015$’000 $’000

129 76129 76

3,667 3,3983,667 3,398

3,796 3,474

2016 2015Borrowings $’000 $’000Current

394 500394 500

1,914 -1,914 -

2,308 500

Note 23 Borrowings

Borrowings are recognised at cost. The interest rate is determined by the Treasurer. The rate was 4.4% in 2016 (4.4% in 2015).

SAFA Funding FacilityTotal Current Borrowings

Current

Note 22 Unearned Revenue

Current

SAFA Funding FacilityTotal Non-Current Borrowings

Total Borrowings

Total Provisions

Total Non-Current Provisions

A liability has been reported to reflect unsettled workers compensation claims. The workers compensation provision is based on an actuarial assessment performed by the Office for the Public Sector (a division of the Deparment of the Premier and Cabinet).

Unearned Revenue

Prepaid Funeral Packages

Prepaid Funeral Packages represent burial, memorial and cremation income that is prepaid by the client for future interments.

Prepaid Funeral Packages

Carrying amount at 30 June

Workers CompensationTotal Current Provisions

Workers CompensationNon-Current

Total Unearned Revenue

Non-Current

Total Current Unearned Revenue

Total Non-Current Unearned Revenue

Note 21 Provisions

Non-Current



2016 2015$0 - $9,999 - 2

6 51 1

7 8

Amounts paid to a superannuation plan for Board members were $9 000 (2015 $9 000).

Unless otherwise disclosed, transactions between the Authority and Board members are on conditions no more favourable than those that it is reasonable to expect the entity would have adopted if dealing with the related party at arm's length in the same circumstances.

Total Number of Members

$10 000 - $19 999

Mr Geoffrey Buckland

$20 000 - $29 999

Mrs Robyn Geraghty

Remuneration of Board Members

Cr Susan Clearihan

Remuneration of members reflects all costs of performing Board member duties including sitting fees, superannuation contributions, fringe benefits tax and any other salary sacrifice arrangements. The total remuneration received or receivable by members was $102 000 (2015 $101 000).

Ms Catherine Schultz (Chair)

Mr Wayne Hanson

The number of members whose remuneration received falls within the following bands:

Ms Ester HuxtableMs Deborah Black

Members that were entitled to receive remuneration for membership during the 2015/16 financial year were:

Note 25 Remuneration of Board Members

There are no material commitments at 30 June 2016.

Note 24 Unrecognised Contractual Commitments



a) Financial Risk Management

b) Categorisation of Financial Instruments

2016 2015 2016 2015 Line Item $’000 $’000 $’000 $’000

Financial AssetsCash and Cash Equivalents Cash 943 1,341 943 1,341Loans and Receivables Receivables 2,937 2,591 2,937 2,591Available for Sale Investments 4,550 4,391 3,542 3,480

8,430 8,323 7,422 7,412

Financial LiabilitiesFinancial Liabilities at Cost Payables 542 923 542 923

Borrowings 2,308 500 2,308 500

2,850 1,423 2,850 1,423

Details of the significant accounting policies and methods adopted including the criteria for recognition, the basis of measurement, and the basis on which income and expenses are recognised with respect to each class of financial asset, financial liability and equity instrument are disclosed in Note 2 Summary of Significant Accounting Policies.

Risk management is carried out by the Authority and risk management policies and practices are in accordance with internal written policies approved by the Board.

Fair Value

The Authority's investments are held with Funds SA and operate in accordance with an annual performance plan and service level agreement. Risks associated with these investments are primarily managed through Funds SA's risk management policies and procedures which are disclosed in the relevant sub-note below.

Note 26 Financial Instruments

Total Financial Liabilities

Category of Financial Asset and Financial Liability

Statement of Financial Position

Total Financial Assets

Carrying Amount

The carrying amounts of each of the following categories of financial assets and liabilities: loan and receivables; available for sale investment; and financial liabilities measured at cost are detailed below:

There have been no changes in risk exposure since the last reporting period.
