Project Review - The Implementation of the Common Chart of Accounts for Cemeteries and Crematoria

Executive Summary

This report relates to Phase Six of Six in relation to the implementation of the Common Chart of Accounts for Cemeteries and Crematoria project (‘CCA Project’).

The CCA Project was commissioned to assist cemetery trusts with the implementation of the Cemeteries Common Chart of Accounts (‘CCA’), and the establishment of systems to facilitate improved information gathering and reporting processes. The scope of the CCA Project was limited to the fourteen (14) cemetery trusts presently required to report under the Financial Management Act 1994 (referred to collectively as ‘the Trusts’). The project comprises six distinct, but inter-connected, phases. Each phase requires the successful completion of a number of activities in order to provide the specified deliverable.

The brief in respect to Phase Six calls for a review and summation of project activities, identification of outstanding issues and recommendations for future action. Our methodology employed to meet the requirements of this brief involved the review of all project phases and discussions with stakeholders in order to compile this report.

An overview of activities undertaken for each of the five (5) phases (preceding this phase) of the project is provided in Section 4 of this report. Additional details in respect to these activities are incorporated in our report marking the conclusion of each phase as provided in Appendices B to F inclusive.

Based on our observations, findings and identification of outstanding issues during the course of the project, we recommend:

• The three (3) trusts that were yet to implement the CCA in their general ledger do so as a matter of priority in order to reap maximum benefits at the Trust and industry levels
• The CCA be viewed as a platform for future initiatives rather than in isolation as a finalised project.
• Responsibility for ongoing maintenance of the CCA (and supporting business rules and data definitions), management reports and tools be assigned to a central authority
• Trusts implement procedures to monitor ongoing compliance with the CCA and rectify lapses (if any) to prior practices
• A refresher training program be developed and delivered to the Trusts prior to the end of the 2008/09 financial year to reaffirm principles and guidelines

This report marks the conclusion of Phase Six and, consequently, of the CCA Project.