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Annual Report
2006-2007
Australian Funeral Directors Association Ltd
Annual Report
2006-2007
Australian Funeral Directors Association Ltd
Mission Statement
Promoting professional funeral standards
Contents
Code of Ethics
03 President’s Message
Members of the Australian Funeral Directors Association agree to honour
the spirit and provisions of the code and as subscribers to the code to
hereby affirm and accept willingly the responsibilities that are implied by
membership of the Association.
04 Chief Executive Officer’s Report
06 Membership Report
1.To maintain in all matters the highest standards of business, professional
and personal conduct.
07 Divisional Reports
2.To respect in all circumstances the confidentiality and trust placed in us
by our clients and members of the public.
14 Australian Institute of Embalming Pty Ltd
3. To ensure that staff is qualified and competent.
4.To ensure that facilities are adequate for all services rendered to the
community.
15 National Committees
5.To provide information concerning the range of services available,
the prices of these services, and the functions and responsibilities
accepted on behalf of our clients.
16 Treasurer’s Report
6.To give a written estimate of all funeral charges and disbursements to
be made on a client’s behalf at the time of taking instructions, or as
soon as is practicable.
19 Directors’ Report
23 Auditor’s Independence Declaration
7.To respect the personal choice of clients and have regard for their
diversity of beliefs in religious and cultural practices.
24 Financial Statements
8.To ensure that all advertising is in good taste and directed to informing
the public.
27 Notes to the Financial Statements
9.To be thoroughly conversant with the laws of the land as they apply to
funeral service and allied industries and professions.
34 Directors’ Declaration
10.To provide access to a client’s advisory service with conciliation and
arbitration arrangements available to help resolve any disputes which
arise between members and their clients.
35 Independent Auditors’ Report
Annual Report and Financial Statements for the year
1 July 2006 to 30 June 2007.
Presented to the Members at the Annual General Meeting of the
Association on 25 October 2007 in Melbourne.
The Australian Funeral Directors Association is the trading name of
Australian Funeral Directors Association Ltd
ABN 33 007 331 580 ACN 007 331 580
Publisher: Australian Funeral Directors Association Ltd
Printer: New Litho. 124-138 Union Road, Surrey Hills, Vic. 3043
Honour Roll
The following individuals have been awarded the distinction on
Life Member of the Australian Funeral Directors Association Ltd.
Mr William Potter (deceased) 1958
Mr John Allison (deceased)
1969
Mr Murray R James (deceased)
1969
Mr Theo Nelson Snr (deceased)
1969
Mr Herbert Partington (deceased)
1969
Mr Rob C Allison AM 1978
Mr Roger (Ben) Box (deceased)
1983
Mr Graham M James
1983
Mr Phillip D Campbell 1989
Mr John A Vincent
1994
Mr Desmond T Tobin
1995
Mr Selwyn N Allen
1996
Mr Michael B Dempsey
1998
Mr Stephen S Parry
2005
Mr Simon C R Berry
2006
The following Life Members also qualify as Life Councillors.
Mr Rob C Allison AM
Mr Graham M James
Mr Phillip D Campbell
Mr John A Vincent
Mr Desmond T Tobin
Mr Michael B Dempsey
Mr Stephen S Parry
Mr Simon C R Berry
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
Wes Heritage
National President
President’s Message
As National President it is a great honour to present the
Australian Funeral Directors Association’s 2006-2007 Annual
Report. The past twelve months has been a period of great
review and change for the AFDA. In February 2007, the AFDA
appointed Deanne McLeod as our new Chief Executive Officer
(CEO). Deanne brings a wealth of experience in Association
Management, Business and Leadership to the AFDA along with
new vision, new ideas and enthusiasm. The future of the AFDA
looks bright and I look forward to working with her as we make
the AFDA strategic plan a reality.
The appointment of our new CEO was just one of the staffing
changes that have taken place this year. Kate Bell, who
previously held the Divisional Secretariat role, has stepped
up to fill the new role of Operations Manager and now has
responsibility for the day-to-day operations of the National
Office. Ken Manders joins AFDA, replacing Kate as Divisional
Secretariat for Victoria, New South Wales and Queensland.
Leanne Beattie has joined the team as our Membership
Manager, filling the position vacated by Maxine Sinclair in early
2007. Leanne has an array of funeral experience and can
certainly see issues from the funeral directors point of view.
We have also welcomed Deanne Brown, into the vacant role
of Events and Administration Coordinator, previously held by
Katrina Loughery.
The National Council at its strategic planning day in November
2006, reviewed the AFDA Strategic Plan and Governance
structure. Following further refinement by our CEO, our revised
three year Strategic Plan was adopted at the June 2007
National Council meeting, along with the introduction of a
twelve month Business Plan that will provide us with a clear
pathway to achieving our strategic goals. This Plan will not only
provide a template for the operations of the Association during
the next twelve months, but it will also provide all Members
with a clear understanding of the focus and actions of the
Association for 2007-2008.
Following robust debate at both National and Divisional
level, it was agreed that effective from the Divisional Annual
General Meetings in 2007, when National Councillors
are next elected, that the size of National Council will be
reduced from the current number of nineteen to fourteen
members. This reduction will provide for greater financial and
operational accountability to Members and is more in line
with contemporary corporate management practices. The
challenge for the Association is to ensure that each Divisional
Council is diligent in putting forward the best persons to be its
representatives on the National Council. The first meeting on
the reduced National Council will take place in October 2007.
The Membership has given clear direction to National Office
and National Councillors, that it requires an increased level of
communication. Our CEO and the team at National Office
have responded with the introduction of bi-monthly electronic
updates direct from the CEO, increased Member Alerts from
the Membership Manager and the establishment of quarterly
teleconferences with Divisional Presidents, Field Officers and
Divisional Directors. These forms of communication in addition
to our existing channels of ‘The Australian Funeral Director’
(Journal) and our website have kept the Membership and staff
informed throughout the year and will continue as an important
communication medium.
I call on each and every AFDA Member to be an active
participant in your Association. Take advantage of all the
benefits that AFDA offers; attend your Division’s meetings; have
a voice and speak up; take part in the annual Convention
and make the most of the networking and social opportunities
it affords. Above all use the trade mark: it is our greatest
marketing asset. It is a tool to incorporate it in your advertising,
your press notices and your stationery. Support the AFDA’s
National Office in getting the logo seen.
My thanks goes to the entire National Council who have worked
hard and given freely of their time, also thanks to the staff at
National Office, it has been a difficult year of change for them,
and they have continually risen to the challenge. Our Members,
Sponsors, and Affiliates have all continued to support the
Australian Funeral Directors Association and worked to ‘Promote
Professional Funeral Standards’.
I believe a healthy and exciting new momentum is building for
the AFDA and the future is very bright.
Wes Heritage, National President
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
Deanne McLeod
Chief Executive Officer
Chief Executive Officer’s Report
Following a period of change in the second half of 2006, our
priority for 2007 has been consolidation. I am pleased to be
able to report that the robust systems and processes that have
been implemented over the last quarter have contributed to a
much stronger operational and financial position, and provide
a sound base for our service delivery to Members going
forward.
As mentioned in the President’s report and as presented at
the Divisional AGM’s, the Association has continued with its
commitment to review and enhance our Strategic Plan. Whilst
the key objectives that have been in place for many years
have not changed, we have expanded the overarching
Strategic Goals to be more encompassing, and allocated our
existing operational objectives to the appropriate Strategic
Goal. We have also introduced a new level of transparency for
measuring and achieving our operational objectives through
the Business Plan, which will unfold in the new financial year. A
copy of the Business Plan has been provided to all Members
and is also available on our website. Essentially the new
overarching Strategic Goals are:
• Uphold and enhance the quality, integrity and professional
standing of Members;
• Promote and advance the brand, interests and rights of
Members;
• Develop and deliver value adding services to Members;
• Foster value-adding partnerships to the benefit of Members
and such Partners; and
• Achieve governance and operational effectiveness
Membership numbers have remained stable for the year and
the Divisions continue to serve their Members well by offering
seminars, social activities and forums that allow Members to be
appraised of latest information, best practice, topical issues,
government departmental changes and issues relating to
cemeteries and crematoria.
The good work of our Field Officers, Michael Dempsey in
Victoria and Rodney Hale in New South Wales have assisted
greatly in Membership retention and they have worked
diligently to ensure Members are compliant with Premises,
Equipment and Vehicle Standard requirements. The reaccreditation process continues across all Divisions, with all
Divisions committed to completing re-accreditation by the end
of 2007.
Member benefits, tools and services continue to be researched
and reviewed. National Office continues to work toward
providing Members with new tools and services to assist
Members in your day to day business, and these will be rolled
out in 2007-2008.
As stated in the Treasurers Report and in the financial
statements as audited by RSM Bird Cameron Partners, nationally
the AFDA parent entity has achieved a surplus of $31,432 for
2006-2007, a pleasing turnaround from the loss of $8,506
incurred in 2005-2006. This surplus can be attributed to a
number of factors including increased sponsorship and prudent
management of expenses at both National and Divisional
level. Member funds continue to be well managed and the
retained profits have increased by $31,432 for 2006-2007.
It is important to retain a healthy and modest level of Member
funds to ensure that future and vital projects that reflect
the Strategic Plan can be successfully and meaningfully
implemented.
A continuing priority has been to increase the reputation,
recognition and representation of AFDA through strengthening
existing, and developing further contacts, with all levels of
Government. Throughout the past year, all six Divisions have
worked rigorously to further relationships with State / Territory
Governments and with other industry bodies, to ensure
Members have an opportunity to comment on and help shape
Government legislation and regulations, which impact on the
funeral industry.
Community groups are also well supported by funeral directors
as they convey information about standards, professionalism
and funeral service options. AFDA is also active in liaising
with like-minded organisations such as state cemetery and
crematoria associations, health departments and monumental
stonemasons. Through these consultative meetings, it is clear
that AFDA is sought after for its knowledge and authority.
Nationally, AFDA has had a strong relationship with the
Australasian Cemeteries and Crematoria Association (ACCA)
and we appreciate and consider it vital that we continue to
work together on common issues.
AFDA has been well represented on the National Industry
Reference Group (NIRG) for the review of the Funeral Services
Training Package. The NIRG resolved to recommend support
of the reviewed Training Package. Service Skills Australia (SSA)
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
continues working towards submitting the Training Package for
formal National Quality Council endorsement. The lack of AFDA
Member participation and awareness of the package remains
a key issue moving forward, that will need to be addressed.
Continuing to assist AFDA in furthering our commitment to
training and education the AFDA is fortunate to partner with
both Kim Chipper and Paul Castaldi to offer two outstanding
Scholarships to funeral directors and embalmers respectively.
This years winners were Leanne Beattie from Kings Australia
in Geelong (and now our newly appointed Membership
Manager) and Sally Kleinman from Bowra & O’Dea in Perth. We
thank both Kim and Paul for their continued commitment to the
respective professions and urge employers to encourage staff
to be involved in fantastic opportunities.
National Convention continues to be the premier event in
the Association’s calendar and this year’s Convention held in
the Barossa Valley was without a doubt a beautiful location
and fantastic success. The theme of Future Directions was
well supported by the business sessions and the hypothetical
on ‘Crow Flu’, which raised a number of issues for delegates
to consider. Our National Convention would not be possible
without the ongoing support of our Sponsors and as you read
the Annual Report I trust you appreciate the contribution made
by all our Sponsors and urge you to continue to support them
in turn.
Deanne McLeod, Chief Executive Officer
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
Mark Hewson
Membership Committee Chairman
Leanne Beattie
Membership Manager
Membership Report
The 2006-2007 year has been an exciting period for the AFDA.
We have returned great value to our Members, implemented
operational improvements and achieved pleasing results. Our
performance reinforces the AFDA as the peak representative
body for the funeral industry.
This year AFDA has welcomed eleven full Member firms, two
Probationary Member firms, ten Affiliate Members and two
Associate Members.
The Membership Committee is proud of its contribution to the
strategic goals and operational objectives of the Association.
Like any member based association, we need to remain
attentive to the needs of members to ensure future growth and
long term survival. The Membership Committee seeks to secure
the AFDA’s position as a progressive and successful industry
association that concentrates its efforts on serving Members’
needs.
Currently serving on the Membership Committee are:
Mark Hewson – Chair
NSW/ACT
Aaron Burkin QLD
Lindsay Harris
TAS
Craig Renshaw WA
Michael Butler
SA/NT
John Fowler VIC
Allan Piddington
NSW
The AFDA’s committees serve a valuable purpose, aside from
the results achieved in each committee’s area of responsibility.
Our committees:
• Allow us to draw on the considerable expertise within our
Membership to develop positions on issues of importance to
the funeral industry
• Serve as a forum for the discussion of ideas
• Enable Members to take up a leadership role in helping
shape areas of interest to them
The Membership Committee takes responsibility for the
following areas:
• Encouraging new Membership and processing Membership
applications
Expressions of interest for Membership have increased as
the AFDA’s position as the voice of the industry continues to
grow. Through a combination of advertising, internet presence
and the excellent reputation of our existing Members, public
demand for AFDA Member funeral directors has increased,
as evidenced by the increase in phone calls and website hits
requesting details of Member firms. AFDA Field Officer’s visits to
non member firms have also provided an opportunity to attract
new members.
Looking forward to the 2007-2008 operational objectives, the
Membership Committee is looking forward to being involved
in the implementation of a Membership retention and
service strategy with the aim of maintaining Membership and
increasing the level of service.
With a view to reinvigorating the Member Benefits program, the
Membership Committee will undertake a review of the current
program. We look forward to identifying new opportunities and
developing an online ‘Member Benefit Package’. Opportunities
for deriving Benefits from Government Grants and initiatives will
also be investigated and made available to Members.
PEV re-accreditation inspections in each state are well
underway and due to be completed by October 2007. The
Membership Committee will undertake a review of the PEV
accreditation system and standards to ensure best professional
practice and compliance.
As our profile grows both within the industry and the wider
community, the AFDA’s unique role as the voice of the funeral
industry is further strengthened. The Membership Committee
is looking forward to contributing to the achievement of the
Association’s strategic goals and operational objectives in
2007-2008.
• Member Benefits
• Premises, Equipment and Vehicle re-accreditation program
• Mentoring and peer support
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
Divisional Reports
New South Wales/Australian
Capital Territory
Membership
Even though the Division welcomed two new members this
year, the Membership numbers have only increased by one
at the closure of the 2006- 2007 year.
The benefit of regular communication to Members via the
Field Officer, Secretariat and invaluable networking between
Members through general meeting weekends has proved to
be very successful.
Finance
The Division has had a prosperous financial year due to
prudent monitoring of administrative costs, some of the budget
contingency items not being utilised and the continued
generous support of sponsors.
Government/Industry Representation
In 2006-2007 various Divisional Councillors have assisted with
representation on:
• ACT Government – changes to the Cemeteries & Crematoria Act
• Births, Deaths & Marriages Working Party – review of the Births,
Deaths & Marriages Registration Regulations; delays; changes
to the online registration system
• Cemeteries – various issues
• Centrelink – providing information about services available to
customers; Bereavement Allowance payments
• Contracts – Removal of Deceased Persons and Burial/
Cremation of Deceased Persons without Means
• Defence Department Contracts
• Disaster Victim Identification
• Health Department – release valves, hermetic sealing,
bioseal, mortuary audits
• Industrial Reports – Funeral Industries (State) Award and wage cases
• Mass Fatalities Working Group – Disposal of Bodies during an
Influenza Pandemic
• Motor Accidents Authority – new resource to help families
• Office of Fair Trading – development of Fair Trading (Funeral
Goods & Services) Bill
• WRAPS – National Funeral Services Training Package review
The NSW Government introduced the Public Health (Disposal of
Bodies) Regulations Amendment 2007 in February 2007 which
amended features of the Public Health (Disposal of Bodies)
Regulations 2002.
AFDA has been lobbying to implement these twelve
amendments and other changes. The extremely positives
changes for funeral directors were:
• T o amend the definition of mortuary to provide that it does not
include any premises (such as a hospital) in which bodies may
be temporarily stored pending their transfer to a mortuary;
• To extend an existing requirement under the Principal
Regulation to funeral directors, so that a funeral director who
keeps a body in a mortuary or holding room and who has
reason to believe that not refrigerating the body will prejudice
public health or amenity must put the body in a refrigerated
body storage facility;
• To extend the entry and inspection powers of environmental
health officers to holding rooms.
During the last twelve months NSW/ACT representatives have
been in discussion with NSW Fair Trading in regard to reforms
within the funeral industry in regard to an information standard.
The Government proposed a Fair Trading Amendment in May
2007 which covered such an information standard.
The Shadow Ministry on behalf of the Association then
proposed an amendment that also included a mandatory
code of conduct for the funeral industry which has been AFDA
position throughout the course of the inquiry and subsequent
discussions.
During June the Fair Trading Amendment (Funeral Goods
and Services) Bill 2007 was debated in parliament as well as
the amendment suggested by the Shadow Ministry. It was
really pleasing to see the transcripts from these debates as
AFDA, AFDA representatives and Members have been quoted
numerous times.
On behalf of the Members, the Association contacted all
Members of Parliament who had a vote on this issue to outline
the association’s support of a mandatory code of conduct.
Even though the AFDA lobbied all Members of Parliament who
had a vote on the issue, the mandatory code of conduct
was defeated, but the Bill has now been assented and
incorporated into the Fair Trading Act 1987.
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
Divisional Reports
New South Wales/Australian
Capital Territory continued
Training and Education
During the last financial year the following training and
education were made available to the Membership:
• ‘The role of WorkCover and their expectations of employers’
and ‘Small/Medium Funeral Homes Occupational Health &
Safety Essentials’ from NSW WorkCover Authority
• ‘WorkChoices: How the changes will affect you’ and ‘How to
develop an AWA’ from Australian Business Ltd
• ‘Improve the air quality in your working environment’ from
Ozone Industries
• ‘The future of funeral notices’ from Obits Pty Ltd
• ‘Paediatric Palliative Care Resource Guide: Journeys’
• ‘Payment Options for your Customers’ from Hanover
Consumer Finance
The Divisional Executive commissioned Field Officer Rodney
Hale to develop a program and NSW WorkCover Authority
Grant Application for ‘Risk Management in Funeral Service
incorporating Returning to Work from Injury’. If the AFDA receives
the grant, training can be provided at individual funeral homes
and/or in small groups in regional areas.
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
Divisional Reports
Queensland
Membership
Even though the Division welcomed new Member B J Brady &
Son Funeral Directors in 2006-2007, at the close of the financial
year Membership numbers remain constant.
Training and Education
As part of the Annual General Meeting and General Meeting
Weekends held in 2006-2007 the following seminars have been
presented or issues discussed:
• ‘WorkChoices’, Livingstone’s Australia
• ‘ArrangeEasy’, Sureplan Friendly Society
Two temporary Field Officers have been commissioned to
undertake PEV re-accredidation by the conclusion of 2007.
• ‘Funeral arrangements – who has the right to decide & other
related issues’, Robbins Watson Solicitors
Finance
The Division has had a prosperous financial year due to prudent
monitoring of administrative costs and the continued generous
support of sponsors.
• ‘Handling the Media – The keys points and practical implementation’
It is pleasing to note that once again there has been no
increase in the Divisional component of subscriptions for the
2007-2008 year.
Government/Industry Representation
The Queensland Division continues to keep abreast of all issues
pertaining to the industry. The issues that were covered during
2006-2007:
• AFDA/QCCA Working Party – confined space training,
enviroboard coffins, Pandemic Influenza
• Disaster Victims Identification – the only funeral director
representation on the committee
• John Tonge Centre – state of released bodies, transfer
procedures, identification procedures
• Office of the State Coroner
• Protocol for life extinct
• Queensland Pandemic Influenza Taskforce
• Registry of Births, Deaths and Marriages – delays in certified
death certificates, online death registration
After two years of tireless effort by the Queensland Funeral
Industry Regulation Working Party (FIRWP) and the Queensland
University of Technology, the final report for the Queensland
Government titled ‘Best Practice in Funeral Industry Regulation’
was completed in January 2005.
The State Government has now had the report for over two
years and with the constant change in appointment for the
Attorney-General and Minister for Justice the industry has still not
received a response to the report.
• Representatives from Queensland Workplace Health and
Safety highlighted the major health and safety issues and risks
in funeral homes and provided information on the types of
solutions available to control these risks
The Certificate IV in Funeral Service (Embalming) Graduation
was extremely well attended. The black-tie event was held on
the evening Saturday 2 December 2006 at the Legends Hotel,
Gold Coast. The 70 delegates from the AFDA Queensland
Division, APT Training Solutions Pty Ltd and the Queensland
Cemeteries and Crematoria Association gathered to
acknowledge and congratulate the Certificate IV in Funeral
Service (Embalming) Class of 2006.
The promotion of accredited education and training has
always been a significant element of the AFDA so much so that
it is one of the key components of the Associations Strategic
Plan. In line with this the Queensland Division has attempted
over the last five years to facilitate an accredited embalming
course within the State. Registered training organisation, APT
Training Solutions Pty Ltd, ten students and six member firms
committed to the challenge in May 2005.
The 2006 Graduates were: Amanda Cuthbert, Ian Mellor, Shane
Norsgaard and Michael Webb and the remainder of the Class
of 2006: Anna Berrigan-George, Brad Richards, Dwayne Ellem,
Ashleigh Perry and John Haggett.
The Women in Funeral Service seminar was held on Saturday
17 March 2006 at Cannon & Cripps, Brisbane. An exciting
program was delivered to 34 women covering topics of
arranging and conducting funerals for the Aboriginal and
Torres Strait Islander community; registry of Births, Deaths and
Marriages; importance of communication between arrangers
and mortuary staff; who has the right to decide on arranging
funerals and other issues; and achieving life balance.
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
Divisional Reports
South Australia/Northern Territory
Membership
Divisional Membership for SA/NT has remained stable during the
year, with an increase of one Member. Glenelg Funerals (Peter
and Carlene Vine) became AFDA Members in November 2006.
The Division has continued to progress accreditation
requirements for PEV standards during 2006-2007. Although
all but three Members passed compliance inspections in
the last round of PEV inspections, there are three members
currently upgrading equipment and or premises to meet PEV
requirements as at 30 June 2007.
The quarterly newsletter is a source of information to Members
on funeral industry issues, regulations, events and articles
on educational topics. During the year articles have been
published on a range of topics including Frank J Siebert
Funeral Directors 140 years celebrations, Memorials and Heart
Foundation activities, Manual Handling advice for Funeral
Directors, Case Study on Claims against Estate, Williams
Funerals’ new premises in Port Lincoln, Accreditation, regular
Divisional updates, educational sessions and matters being
progressed by AFDA with Government Departments.
During the year seven Divisional Council meetings and two
general meetings have been held at various venues including
Business SA, Members’ premises, the Stamford Plaza Hotel and
the Patio Motel Moonta Bay.
Finance
The financial results for the year to June 2007 have resulted
in a surplus of $20,664, a result well above expectations.
Savings have been achieved in a range of areas, primarily
administrative and secretarial functions, educational expenses
and the budget allocation for special projects, government
legislative issues was not spent during the year.
Government/Industry Representation
Resulting from an approach to the Attorney General in late
2006, AFDA representatives have met with government
officials (Attorney General’s Department ) and a Government
Working Group during the year to progress Select Committee
recommendations dealing with funerals and cemetery
management. AFDA is progressing with a range of
amendments to South Australian funeral legislation:
• Repeal of Cremation Act and replacement with a new
Human Remains Act
• Adoption of a single disposal permit for both cremation and burial
• A Code of Practice for Funeral Directors
• Life Extinct Certificate System and formal identification all
relating to the control of documentation through a medical
referee (integrated document system)
Although progress and these major changes have been slow,
the Attorney General has issued a directive to the Government
Working Group to draft new legislation by the end of 2007.
This is a positive sign in achieving legislative change in South
Australia this year.
A number of meetings have been held with both the Coroner’s
Office and Forensic Science Centre this year to progress issues and
inefficiencies affecting funeral businesses. With a list of concerns,
prepared by the Division, a range of objectives have been
established to improve communication and procedures between
the funeral industry, the Corner’s Office and the Forensic Science
Centre. Again slow progress but some positive signs emerging.
The Division maintains a strong working relationship with the
Registrar of Births Deaths and Marriages and the Commissioner
of Consumer Affairs. Our objectives are to improve community
awareness of the funeral industry and promote individual
Members’ standards and professionalism. This has also lead
to a liaison with medical personnel and aged care facilities.
The Division is establishing a project with the Births Deaths
and Marriages and the Coroner’s Office to present legislative
compliance sessions to health care professionals.
Training and Education
The SA/NT Division has presented a range of training and
educational opportunities for Members during the year,
commencing with the Divisional AGM Seminar at Stamford
Plaza on 16 September, 2006. Other seminars during the year
included Infection Control and Manual Handling Course, a full
day session on the changing role of funeral directors facilitated
by Jeff Chancellor and the Journalists’ Seminar. The Journalists’
Seminar attracted 90 students from the University of SA, School
of Journalism to attend a full day of presentation from industry
presenters on the role of funeral directors and services provided
by Members, Cemeteries and Government Department.
• Removal of Section 32 of the Coroner’s Act, Interstate Death
– duplication of reporting
10
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
Divisional Reports
Tasmania
Membership
Membership has remained steady throughout the year. Funeral
numbers over the entire Division have increased in 2007 by
5.8% compared to 2006. Despite a nil increase in Membership.
An additional 176 funerals were conducted by Tasmanian
AFDA Members in this past financial year.
Finance
The 2006-2007 financial year has seen the Tasmanian
Division returned a loss of $2,114. Due in the main to extra
expenditure on the AGM meeting (the Division used $1650 of
its funds to subsidise its AGM at Strahan in September 2006),
and unbudgeted increases in association membership,
and advertising costs. This year the Tasmanian Division has
continued, as a Member Benefit, annual subscription to the
Tasmanian Chamber of Commerce and Industry and also to
advertise in the yellow pages of the local telephone directories.
The Division retains some funds earmarked for education
purposes donated by Past Divisional President Peter Fuglsang.
Training and Education
Under the guidance of Travis Tann training has been active with
a number of training sessions organised and delivered, under
both the AFDA and the AIE banners. Travis is involved with the
Tasmanian Infection Control Association and continues to keep
Members informed. We thank him and the Graham Family
Funerals for providing this gratis service to the Tasmanian Division.
The Divisional AGM was held in September 2006 at Strahan in
the remote West Coast of Tasmania. All Member firms were
represented including a large representation from Affiliate
Members. General Divisional meetings have been organised on
a ‘at need’ basis this year, and have been very well attended.
Government/Industry Representation
During the year the Division has contacted the Motor Accident
Insurance Board and the board are currently reviewing
monetary compensation to motor accident victims and it is
expected there will be an increase in the value of the funeral
benefit available.
The Hobart City Council has indicated its intention to privatise
the Southern Regional Cemetery Trust, the oldest cemetery trust
in Tasmania. Tasmanian AFDA Members in the area have some
concerns regarding this proposal and have been lobbying the
council directly.
Issues have arisen concerning Coronial services in particular
services from mortuary contractors, and also the funding of
transportation costs by the relevant government department.
These issues have received some media, political, and
Tasmanian AFDA Member attention, it should be noted that the
contracts are currently not managed by Members of this division.
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
11
Divisional Reports
Victoria
The Act:
• provides for the development of a code of practice for the
funeral industry.
Membership
The Division’s Membership has seen some fluctuations
throughout 2006-2007 and closed the year slightly higher. The
Victorian Division welcomed or re-welcomed due to sales: A
G Adams & Son, Col & Pal Semmens Funeral Directors, Fred
Crouch & Son, Garlick Family Funerals, Harrison Funerals and
Mulqueen Family Funerals.
• aims to ensure that consumers are provided with clear and
accurate information on funeral prices and have access to
appropriate complaints handling mechanisms.
October 2006 saw the commissioning of Victorian Field Officer
Michael Dempsey. The Field Officer role has provided an
essential link between Divisional Council and the Membership
and has been an essential addition to the growth of the
Division. The position has also enabled the Division to complete
the PEV reaccreditation inspections by the close of 2007.
Finance
The Division has had a prosperous financial year. It is pleasing
to note that once again there has been no increase in the
Divisional component of subscriptions for the 2007-2008 year.
• will establish a register of funeral providers operating in
Victoria, which will be accessible to the public and empowers
the Director to establish a public register of pre-paid funeral
contracts if this should this be considered necessary in future.
•p
rovides for ongoing communication with the funeral industry
and other relevant stakeholders on the regulation of the
funeral industry and the operation of the Act through the
establishment of a Funeral Industry Ministerial Advisory Council.
While the Act does not cover the areas that AFDA highlighted
as concerns from the initial inquiry, AFDA representatives have
been in constant dialogue with Consumer Affairs Victoria on the
practicalities of the Act.
Government/Industry Representation
In 2006-2007 various Divisional Councillors have assisted
with representation on the following issues or AFDA has been
consulted to distribute information on:
Divisional representatives have prepared resources to assist
members with the introduction of the new legislation.
• Australian Bureau of Statistics
• Department of Human Services
Training and Education
The 2006 Annual General Meeting provided business sessions
included: Derek Percival’s ‘Communication and Teamwork’,
Obits’ ‘The Future of Funeral Notices’, and Funeral Plan
Management’s ‘Prepaid Funeral Essentials: Legal, Administration
and Marketing’.
• Funeral Industry Consultative Committee
• Registry of Births, Deaths and Marriages
• Royal Children’s Hospital
• State Coroner’s Office State Services Authority
• Transport Accident Commission
• WorkCover
The sixteenth Women in Funeral Service (WIFS) was held at the
Rendezvous Hotel, Melbourne on Friday 23 February 2007.
The seminar attracted seventy-two delegates from Victoria
and Tasmania. An event such as WIFS does not become as
successful as it has without the contributions of many.
The relationship between the AFDA and The Herald Sun has
been strengthened with a sponsorship agreement brokered
that has an AFDA advertisement within the Death Notices
section on an almost daily basis since February 2006. To
maximise the exposure of this branding opportunity it is
recommended that Members include ‘Accredited Member
AFDA’ or ‘Member AFDA’ in all notices.
Funerals Act 2006 (the Act) was assented in October 2006 with
its operational date 1 November 2007. The main purposes of
the Act are to improve the transparency of the operation of
the funeral industry and improve protection for consumers who
deal with the funeral industry.
12
• repeals the Funerals (Pre-paid Money Act) 1993 which
regulates the investment of prepaid funeral funds, and
incorporates it into the Act.
Zone Meetings were held in Hamilton (SW) July 2006, Swan Hill
(NW) September, Mansfield (NE) October, Morwell (Gippsland)
November, Geelong (SW) February 2007, Echuca (NW/NE) March
and Wonthaggi (Gippsland) May. It was pleasing to see the majority
of the members in each Zone supporting their respective meetings.
These rounds of Zone Meetings covered WorkChoices as well
attendance by the State Coroners Office Chief Executive Officer.
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
Divisional Reports
Western Australia
Membership
The Western Australian Division continues to retain its high
market share in the local funeral industry (over 80%).This
offers minimal opportunities to increase membership. Many
non member contractors are small and unlikely to meet
PEV compliance. Contractors in regional centres find the
distance from Perth and the logistic difficulty and cost of
accessing mainly metropolitan based Membership Benefits,
a barrier to contemplating association membership. Not
withstanding these disadvantages, two new country Members
Purslowe Tinetti Funerals of Northam, who recently hosted a
country general meeting and Mid West Funerals in Geraldton,
became Members in the past year. To ascertain how nonmetropolitan Members view Membership Benefits in light of
their lack of direct involvement in activities, phone contact is
regularly made by the President. The outcome of this exercise
is that everyone seemed reasonably satisfied with what the
Association provides, but would welcome access to training,
perhaps electronically. The Division Council concentrates on
retaining market share by minimising inroads by small operators
in, and entering the industry. This is being addressed by the
Special Projects advertising campaign in The West Australian
newspaper directing the public to the Association and its
Members for professional service or advice.
Finance
Responsible financial management enabled the Division to
end the 2006-07 year within budget estimates when excluding
special project expenditure. This was achieved thanks to the
support of our many corporate sponsors who generously
contributed financially towards the program of Member Benefit
activities provided during the year. With the promise of ongoing
sponsorship the Division should remain in a favourable financial
position in the coming year. Notwithstanding the Special Project
expenditure that resulted in an overall budget deficit, the
Division’s retains its strong financial position.
Government / Industry Representation
The Government’s Metropolitan Cemetery Board that has
responsibility for all of Perth’s metropolitan cemeteries and
crematoria has a Liaison and OH&S committee which includes
representation by AFDA. This committee proves to be a valuable
means of communication between funeral director and
cemetery administration on cemetery management issues.
The Association is regarded by government authorities as the
representative organisation for the funeral industry in Western
Australia and in this capacity maintains ongoing contact with
Government Departments such as the Registrar General, the
Department of Health and the State Coroner’s Office etc.
During the past year the Association has been invited to review
position papers on the Governments Review of the Cemeteries
Act and a proposal for Government control of Prepaid Funerals.
Committees were appointed to respond to these issues and to
submit industry responses. Both matters are ongoing.
The Division’s representatives are increasing their participation
on Government pandemic planning committees to ascertain
the level of involvement the funeral industry will have if and
when the need arises. It has been established that initially all
deaths, unless suspicious, will be treated as normal with no
Coroner involvement. A metropolitan site has been located
for a temporary morgue and storage. There are many issues
yet to be defined which is not surprising with so many diverse
interests involved but over time and many meetings specific
responsibilities will be clarified.
Training and Education
A program of staff development activities were provided by
the Division’s education committee during the year including
Jeff Chancellor seminars, infection control, arranger training
a pandemic seminar/workshop in conjunction with the Health
Department and an interesting program of speakers at the
October Conference. The Division continued with its non
mainstream religious faiths funeral rites familiarisation program and
briefings by the Public Trustee and on mortuary procedures by the
Coroners office. These will be continued in the coming year.
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
13
Don Sweet
AIE Chairman
Australian Institute of Embalming Pty Ltd
In 2006-2007 I have enjoyed another year as Chairman and
have seen the AIE moving forward through challenging and
rewarding times.
program, being the local contact for Members and assisting
locally with preparations for sessions. Thanks also to those
employers and Members that have offered support and/or
venues. This is very much appreciated.
This year the AFDA has appointed Ron Foley as Company
Secretary. I would like to thank all the Board Members for their
work throughout the year, and particularly to Terry Shaffer who
has retired from the Board and I wish him well in his future
endeavours.
The AIE’s Strategic Plan is constantly referred to and will be
updated as required. It is important to have a plan to give the
Board and Members direction as we continue to grow the AIE.
The Board for the coming year is Kevin Reardon as Vice
Chairman, Jan Field, Andrew Finney, Pauline Tobin, John
Tidman, John Crooks, and myself as Chairman. The AIE
is grateful for the assistance received from the AFDA and
Catherine McCafferty as Executive Assistant.
The current Membership is 216 consisting of 179 Members in
both active and non-active categories, six retired Members,
five life Members and nineteen student Members currently
studying. With two new categories introduced this year the AIE
welcomes three Affiliate Members and one Associate Member.
Continuing Professional Development (CPD) is progressing
well. It is now a requirement to retain Practicing Membership
and to gain a Practising Certificate that embalmers complete
five embalms and require attendance at Conference, CPD
sessions that will be available in each state, or other method
as approved by the Board. Whilst this program has caused
some controversy, most Members have embraced the
concept, and the Board believe that it is vital to maintain up
to date information and current skills, and have a Membership
status which better reflects the working environment of our
embalmers. The AIE is currently working on different ideas to
assist Members in maintaining Active Membership through
essays provided.
The 11th AIE Conference was held in the Sunshine Coast
and was, to date, the best attended Conference. With an
array of international and local speakers on topics relating to
embalming, each year the Conference is better than the last. I
thank those employers that support their embalmers by sending
them to conference as the work the embalmer performs in
your company is a very important part of our service to families.
Planning is already underway for AIE Conference 2008 which
for the first time will not be held in Australia but in Christchurch,
New Zealand.
As always, we have tremendous support from our regular
sponsors and some new sponsors. The contribution by sponsors
to the ongoing education of embalmers and support of the AIE
is very much appreciated.
I would like to thank Paul Castaldi and Hickey & Co Pty Ltd for
their continuing support of the very prestigious award, the Paul
F.Castaldi Scholarship. The 2006 Scholarship winner was Sally
Kleinman from Bowra & O’Dea in Perth.
The Board, Membership and I are looking forward to the year
ahead with excitement and anticipation.
It is important that employers are aware of the requirements
of CPD and allow their embalming staff to attend either
Conference or education sessions to be able to maintain
Active Membership. It is a current requirement in some
circumstances that an Embalmer must be a Practising Member
to sign Embalming Certificates, and we expect this to expand
in the future.
I must thank again our State Co-ordinators, Paul Doney, Ian
Swan, Craig Murphy, Alistair Shaw, Travis Tann and John Tidman.
The Co-ordinators are a very important part of the CPD
14
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
Bernardine Brierty
Training and Education Committee Chairman
Stephen Kellaway
Legal and Governance Committee Chairman
National Committees
Our National Committees are aligned to the business
objectives of AFDA in the important areas of Membership,
Training and Education, Legal and Governance. Each National
Committee is made up with representation from all Divisions
and committee members elect to be part of a committee that
is aligned with their interest area. Committees generally meet
by teleconference throughout the year on an as needs basis to
address issues as they arise. All committees are supported by
the AFDA National Office staff.
Training and Education
The purpose of the this committee is to identify, oversee
and coordinate the training, education and professional
development needs of the Association with the goal of
creating a flexible multi skilled and competent work force for
the funeral industry.
Areas of Responsibility:
- Education Policy
- Training Policy
- Monitoring of State Based Training
- Liaison with Federal Training Organisations &
Departments
The Committee 2006-2007 consisted of:
Bernadine Brierty - Chair WA
Travis Tann TAS
Gavin Cole VIC
Doris Zagdanski QLD
Don Sweet SA
Mark Hewson NSW (to April 06)
Ian Strathie NSW (from April 06)
All divisions have been active in providing education to their
Members, most of which was provided in conjunction with
a regional or divisional meeting. AGMs provide a range of
knowledge to Members to assist them in their core business.
The Women in Funeral Service seminar was conducted in three
states and again this has proven a worthwhile training day for
women within the industry.
A national initiative to provide education took place during late
2006 and the early 2007 whereby Jeff Chancellor travelled to
each state to provide a one day seminar to Members. Feedback
was overwhelmingly positive with few negative comments.
A Quad course, encompassing Infection Control, Manual
Handling, Hygiene and Transfer was held with great success
in South Australia last year. This was a skills based program,
however participants could, with the assistance of workbooks
have gone through the process of having this accredited.
Other specific training provided to Members during the past
year has included the following: Infection Control; Mortuary
Skills; Arranging Funerals and Pandemic Workshop.
The National Funeral Services Training Package has been
reviewed and both AFDA and AIE were represented on the
Review’s National Industry Reference Group. Concerns were
raised about the lack of uptake on this Package.
Legal and Governance Committee
The purpose of this committee is to oversee the governance of
the Association and to address matters that may impact upon
the Association and the funeral industry.
The following areas of responsibility have been allocated
to this committee. The issues can be far reaching so as to
encapsulate the scope of the Association’s influence both
internally and externally:
- the AFDA’s Constitution and By-Laws
- Corporate Compliance and Governance
- Legislative Matters and Reform
- Environmental Issues
- Disaster Response
The Committee 2006-2007 consisted of:
Stephen Kellaway – Chair
NSW
Graham James SA
Stephen Parry TAS
Martin Tobin VIC
Darren Eddy NSW (from April 07)
In line with its primary role of monitoring all practices related
to corporate governance and compliance, the Committee
is confident that the Association has complied with all its
obligations, under law, during the past year.
Any issues requiring urgent consideration by the Committee
were dealt with by e-mail circulation from the Committee’s
Secretariat to Members for their comment and input with the
consensus decision being moved forward by the Chair.
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
15
Gross Income (Consolidated) 2006 - 2007
$
Convention/Exhibition
13.7
Education/Seminars
41,082
2.7
Interest
44,964
3.0
Journals/Newsletter
80,688
5.3
Management/Meeting Income
105,489
7.0
Other
150,431
10.0
Sales-Merchandise
28,364
1.8
852,693
56.5
$1,510,000
100.0
Subscriptions
TOTAL
Allison Parry
Treasurer
Gross Expenditure (Consolidated) 2006 - 2007
$
Treasurer’s Report
It is with pleasure that I present my report as the National
Treasurer of the Australian Funeral Directors Association Ltd
(AFDA) for the financial year ending 30 June 2007.
Despite one major funeral firm resigning as a Member in
July 2006, additional income from sponsorship, prudent
management of expenditure and the postponement of
Divisional Special Project items has resulted in the Association
returning a profit for this financial year.
468,848
31.7
Convention/Exhibition
189,347
12.8
Education & Seminars
38,725
2.6
234,410
15.9
Office Accommodation
96,741
6.6
Purchases for Sale of Goods
15,765
1.1
Postage and Telephone
24,266
1.6
Printing/Stationery/Photocopying
24,286
1.6
Journal/Newsletter
66,316
4.5
Copyright
71,022
4.8
Secretarial Services
The Association’s Investment Policy has been reviewed and
updated ensuring the core guidelines reflect current financial
practices. This investment approach includes a new At Call
Investment Account to complement the existing use of
Commercial Bank Bills. Key benefits of this new account include
instant access to funds, whilst maximising interest earnings.
Our State Divisions have continued to utilise various forms of
media advertising in our ongoing commitment to increase
the public’s awareness of the AFDA. This has resulted in some
additional expense to budgeted operating expenditure. For
most Divisions the current year’s income surplus has covered
this additional expenditure and therefore no funds have been
drawn down from retained earnings.
%
Salaries and on Costs
Meetings
The Annual Report and accompanying financial statements show
that the AFDA activities have resulted in a surplus position of $31,701
for the Economic Entity and $31,432 for the Parent Company.
53,692
3.6
Other
194,881
13.2
TOTAL
$1,478,299
100.0
Results by Division 2006 - 2007
$ Profit
National Office
Victoria
New South Wales/ACT
25,579
8,378
Queensland
20,637
South Australia/NT
20,664
9,678
Tasmania
AIE Pty Ltd
PROFIT
The Budget for the 2008 financial year has once again been
subject to rigorous review and debate before being adopted
by the representatives on the AFDA National Council. Much
effort has been focused on keeping subscriptions as low as
possible, identifying alternate sources of income, and reducing
expenditure where practicable. Despite much fine tuning every
aim has been to ensure the Association will provide maximum
$ Loss
32,034
Western Australia
Sponsorship of the AFDA has been exceptional. I take this
opportunity to sincerely thank our valued Sponsors for their
continuing support and assistance. I remind all our Members,
in turn to continue to utilise the services and products that are
supplied to our industry by these valued Affiliate Members
and Sponsors. I applaud the implementation of new National
Gold Sponsorship packages that have been negotiated by the
CEO and embraced by our major Sponsors. This professional
approach will be reflected as a clear benefit to all parties as
the new financial year unfolds.
16
%
206,289
2,114
269
$31,701
benefit to all our Members, from the very small Member firm
right though to the very large. As Treasurer my pledge is to
continue this monitoring through-out the year to come.
In conclusion, it has been an honour to serve with the National
Executive and the National Councillors on the Board of the
AFDA. Thank you to Beth Randall (Accounts Manager) for her
fine attention to detail, and especially to Deanne McLeod
(CEO since February 2007) for her fresh, intelligent approach to
our organisation. All continue to strive to act in the best interests
of the Association and its Members. I look forward to continuing
serving this fine Association.
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
Audited Financial
Statements
& Accompanying
Notes
Australian Funeral Directors Association Ltd
This page has been left blank intentionally
18
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
Directors’ Report
The directors present their report on the company and its controlled entity for the financial year ended 30 June 2007.
Directors
All directors and alternate directors are Principals of Member Firms.
The names of directors in office at any time during or since the end of the year are:
Executive Directors
Date of
Appointment
Alternate Directors
Date of
Appointment
Wesley Heritage
25/10/2004
Brian Bennett
04/11/2005
Mark Hewson
23/08/1997
Aaron Burkin
27/03/2007
John Scott
09/11/2006
William Cole
28/10/2005
Allison Parry
06/04/2006
Andrew Finney
10/08/2002
Mark Forgie
21/08/2004
Timothy Goessling
09/11/2006
Bernardine Brierty
06/08/2005
Paul Graham
05/10/2002
Michael Butler
21/08/2004
Gerard Griffiths
27/08/2005
Gavin Cole
06/08/2005
Warwick Hansen
10/08/2002
William Cole
09/11/2006
Lindsay Harris
06/04/2006
Peter Cox
06/08/2005
Graham M. James
12/03/2003
Darren Eddy
10/08/2002
Andrew Kleemann
21/08/2004
Andrew Finney
04/10/2000
Christopher Murnane
10/08/2005
John Fowler
06/08/2001
Antony O’Dea
14/10/2005
Brian Gill
12/11/1999
Grantley Perry
27/08/2005
Lindsay Harris
09/11/2006
Ian Strathie
09/11/2006
Stephen Kellaway
10/08/2002
Raymond Marsh
04/10/2000
Directors Retiring/Resigning
Allan Piddington
15/05/2004
Brian Gill
09/11/2006
Craig Renshaw
13/10/2005
Raymond Marsh
09/11/2006
Clayton Scott
06/10/2000
Gerrard Griffith
09/11/2006
Ian Strathie
04/10/2000
Grantley Perry
09/11/2006
Donell Sweet
21/08/2004
Craig Renshaw
22/06/2007
Martin Tobin
04/11/2005
Raymond Valdeter
09/11/2006
Directors
Directors have been in office since the start of the financial
year until the date of this report unless otherwise stated.
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
19
Directors’ Report
Directors have been in office since the start of the financial
year until the date of this report unless otherwise stated.
Environmental Issues
The economic entity’s operations are not regulated by any
significant environmental regulation under a law of the
Commonwealth or of a state or territory.
Operating Results
The operating profit/(loss) for the financial year, after providing
for income tax, amounted to $31,701 for the Economic Entity
and $31,434 for the Parent Entity (2006: Economic Entity profit
$2,184 Parent Entity loss ($8,506)).
Proceedings on behalf of the Company
No person has applied for leave of Court to bring proceedings
on behalf of the company or intervene in any proceedings to
which the economic entity is party for the purpose of taking
responsibility on behalf of the economic entity for all or any part
of those proceedings.
Review of Operations
A review of the Economic Entity’s operations is provided in the
detailed reports accompanying this report.
The company was not a party to any such proceedings during
the year.
Significant Changes in State of Affairs
No significant changes in the economic entity’s state of affairs
occurred during the financial year.
Principal Activities
The principal activities of the economic entity during the course
of the year were:
• Representing the professional interests of members of the
funeral profession;
• Promoting professional standards in the funeral industry; and
• Providing and promoting structured training for funeral and
related services.
No significant change in the nature of the economic entity’s
principal activities during the financial year.
After Balance Date Events
No matters or circumstances have arisen since the end of the
financial year that significantly affected or may significantly
affect the operations of the economic entity, the results of
those operations, or the state of affairs of the economic entity
in future financial years.
Auditor’s Independence Declaration
The Auditor’s Independence Declaration as required under
section 307C of the Corporations Act 2001 is set out on page 22.
Signed in accordance with resolution of the Board of Directors
Wes Heritage, Director
Allison Parry, Director
Dated at Melbourne this 4th day of September 2007
Future Developments
The future developments will be in accordance with the
company’s strategic plan. The Economic Entity expects to
maintain its present status and levels of operations.
Information on Directors
Meetings of Directors
During the financial year, 3 meetings of Directors and 6 meetings
of the National Executive Committee were held. Attendances by
each director during the year as listed on page 20.
Indemnities
No indemnities have been given or insurance premiums paid,
during or since the end of the financial year, for any person
who is or has been an auditor or officer of the economic entity.
A premium of $3,862 has been paid for Association Liability
Insurance on behalf of the Directors.
Directors’ Benefits
During the year, no director of the economic entity has
received or become entitled to receive any benefit (other than
a benefit included in the aggregate amount of emoluments
received or due and receivable by directors shown in the
accounts) by reason of a contract made by the economic
entity or a related corporation with the directors or with a firm of
which the directors is a member, or with a company in which
the director has a substantial interest.
Details of payments to the incumbent President’s firm are
contained in Note 20.
20
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
Directors’ Report
Meetings Of Directors
Directors Meetings
Executive Directors
Wesley Heritage
Executive Meetings
Eligible to
Eligible to
attend Attended attend Attended
3
3
6
6
Directors Meetings
Alternate Directors
Brian Bennett
Executive Meetings
Eligible to
Eligible to
attend Attended attend Attended
1
1
-
-
Mark R. Hewson
3
3
6
6
Aaron Burkin
-
-
-
-
John Scott
3
1
2
2
William Cole
-
-
-
-
Allison Parry
3
3
6
6
Andrew Finney
-
-
-
-
Mark Forgie
-
-
-
-
Bernardine Brierty
3
3
-
-
Timothy Goessling
1
1
-
-
Michael Butler
3
3
-
-
Paul Graham
1
2
-
-
Gavin Cole
3
3
-
-
Gerard Griffiths
-
-
-
-
William Cole
3
1
-
-
Warwick Hansen
-
-
-
-
Peter Cox
3
3
-
-
Lindsay Harris
-
-
-
-
Darren Eddy
3
3
-
-
Graham M. James
0
3
-
-
Andrew Finney
-
-
-
-
Andrew Kleemann
0
1
-
-
John Fowler
3
3
-
-
Christopher Murnane
-
-
-
-
Brian Gill
-
-
-
-
Antony O’Dea
2
1
-
-
Lindsay Harris
3
2
-
-
Grantley Perry
-
-
-
-
Stephen Kellaway
3
3
-
-
Ian Strathie
2
2
-
-
Raymond Marsh
-
-
-
-
Allan Piddington
3
2
-
-
Craig Renshaw
3
1
-
-
Directors
Clayton Scott
3
3
4
4
Ian Strathie
-
-
-
-
Donell Sweet
3
3
-
-
Martin Tobin
3
3
-
-
Raymond Valdeter
3
1
-
-
*Where attendances exceed eligible attendances the Director has attended as a Life Councillor/Observer
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
21
Directors’ Report
Information on Directors/National Councillors
Directors / National Councillors
Alternate Directors / Alternate National Councillors
Wesley Heritage
- QLD Division
National President
Divisional Treasurer
Brian Bennett
(for VIC National Councillors)
Mark Hewson
- NSW/ACT Division
National Snr Vice President
Chair Membership Committee
Public Relations Committee
Aaron Burkin
(for QLD National Councillors)
Membership Committee
John Scott
- VIC Division
National Jnr Vice President
Chair Public Relations Committee
Andrew Finney
(for TAS National Councillors)
Divisional Treasurer
Chair Audit Committee
AIE Pty Ltd Board
Allison Parry
- TAS Division
National Treasurer
Divisional Snr Vice President
Paul Graham
(for TAS National Councillors)
Divisional Jnr Vice President
Bernardine Brierty
- WA Division
Chair Education & Training Committee
Warwick Hansen
(for NSW/ACT National Councillors)
Michael Butler
- SA/NT Division
Divisional President
Membership Committee
Andrew Kleemann
(for SA/NT National Councillors)
Divisional Snr Vice President
Public Relations Committee
Gavin Cole
- VIC Division
Divisional President
Education & Training Committee
Christopher Murnane
(for VIC National Councillors)
Divisional Jnr Vice President
William Cole
- NSW/ACT Division
Divisional Treasurer
Antony O’Dea
(for WA National Councillors)
Peter Cox
- VIC Division
PR Committee
Ian Strathie
(for NSW/ACT National Councillors)
Education & Training Committee
Darren Eddy
- NSW/ACT Division
Divisional President
Legal & Governance Committee
John Fowler
- VIC Division
Membership Committee
Lindsay Harris
- TAS Division
Membership Committee
Divisional President
Stephen Kellaway
- NSW/ACT Division
Divisional Snr Vice President
Audit Committee
Chair Legal & Governance Committee
Allan Piddington
- NSW/ACT Division
Divisional Jnr Vice President
Membership Committee
Clayton Scott
- SA/NT Division
Public Relations Committee
Donell Sweet
- SA/NT Division
Education & Training Committee
Chairman AIE Pty Ltd Board
Martin Tobin
- VIC Division
Chair Tax & Investment Committee
Legal & Governance Committee
Divisional Snr Vice President
Raymond Valdeter
- QLD Division
Public Relations Committee
22
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
Auditor’s Independence Declaration
As lead audit partner for the audit of the financial statements of Australian Funeral Directors Association Ltd for the
financial year ended 30 June 2007, I declare that to the best of my knowledge and belief, there have been no
contraventions of:
(i) the auditor independence requirements of the Corporations Act 2001 in relation to the audit; and
(ii) any applicable codes of professional conduct in relation to the audit.
RSM BIRD CAMERON PARTNERS
Chartered Accountants
K C Wood
Partner
3 September 2007
Melbourne
Income Statement
for the year ended 30 June 2007
Economic Entity
Parent Entity
Note
2007
$
2006
$
2007
$
2006
$
2
1,510,000
1,527,621
1,433,125
1,469,002
Administrative Expenses
(780,147)
(837,641)
(772,451)
(830,967)
Convention Expenses
(189,347)
(176,628)
(131,282)
(142,023)
(38,725)
(32,455)
(35,708)
(32,455)
Revenues from ordinary activities
Education Expenses
Meeting Expenses
(234,410)
(219,423)
(229,490)
(215,085)
Occupancy Expenses
(96,741)
(95,125)
(96,741)
(95,125)
Public Relations Expenses
(10,712)
(27,581)
(8,543)
(26,103)
Publications Expenses
(74,525)
(74,641)
(73,786)
(73,807)
Secretarial Services Expenses
(53,692)
(61,943)
(53,692)
(61,943)
2,184
31,432
(8,506)
Profit/(Loss) before Income Tax Expense
3
31,701
Income Tax Expense
4
-
-
-
-
31,701
2,184
31,432
(8,506)
Profit/(Loss) after Income Tax Expense
The accompanying notes form part of these financial statements.
24
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
Balance Sheet
as at 30 June 2007
Economic Entity
Note
Parent Entity
2007
$
2006
$
2007
$
2006
$
CURRENT ASSETS
Cash and Cash Equivalents
5
656,841
599,582
591,732
533,210
Receivables
6
80,794
92,039
64,028
84,914
Inventories
7
20,477
20,351
19,527
19,401
Other Current Assets
8
6,872
12,321
6,872
12,321
764,984
724,293
682,159
649,846
20,940
34,851
20,940
34,851
Total Current Assets
NON-CURRENT ASSETS
Office Equipment
9
Investment
10
Total Non-current Assets
Total Assets
-
-
26,355
26,355
20,940
34,851
47,295
61,206
785,924
759,144
729,454
711,052
142,150
148,377
108,496
122,832
CURRENT LIABILITIES
Trade and Other Payables
11
Other Liabilities
13
Total Current Liabilities
1,641
6,843
1,641
6,843
143,791
155,220
110,137
129,675
NON-CURRENT LIABILITIES
Provisions
17,213
10,705
17,213
10,705
17,213
10,705
17,213
10,705
Total Liabilities
161,004
165,925
127,350
140,380
Net Assets
624,920
593,219
602,104
570,672
Retained Earnings
624,920
593,219
602,104
570,672
Total Members’ Funds
624,920
593,219
602,104
570,672
Total Non-current Liabilities
12
MEMBERS’ FUNDS
The accompanying notes form part of these financial statements.
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
25
Recognised Income and Expenditure
For the year ended 30 June 2007
Economic Entity
Parent Entity
2007
$
2006
$
2007
$
2006
$
593,219
591,035
570,672
579,178
31,701
2,184
31,432
(8,506)
624,920
593,219
602,104
570,672
MEMBERS’ FUNDS
Total Retained Earnings at beginning of the financial year
Net Profit/(Loss)
Total Retained Earnings at end of financial year
The accompanying notes form part of these financial statements.
Cash Flow Statement
For the year ended 30 June 2007
Economic Entity
Note
2007
$
2006
$
Parent Entity
2007
$
2006
$
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers and members
1,621,165
1,625,742
1,545,218
1,555,243
(1,605,027)
(1,611,036)
(1,526,121)
(1,566,608)
43,507
37,846
41,811
37,480
59,645
52,552
60,908
26,115
Payments for office equipment
(2,386)
(17,205)
(2,386)
(17,205)
Net Cash (used in) Investing Activities
(2,386)
(17,205)
(2,386)
(17,205)
Net Increase in Cash Held
57,259
35,347
58,522
8,910
599,582
564,235
533,210
524,300
656,841
599,582
591,732
533,210
Payments to suppliers and employees
Interest Received
Net Cash provided from Operating Activities
14b
CASH FLOWS FROM INVESTING ACTIVITIES
Cash at the beginning of the Financial Year
Cash at the end of the Financial Year
14a
The accompanying notes form part of these financial statements.
26
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
Notes to the Financial Statements
Notes to the Financial Statements
For the year ended 30 June 2007
NOTE 1. Statement of Significant Accounting Policies
The financial report is a general purpose financial report which has been prepared in accordance with Australian Accounting
Standards, and other mandatory professional reporting requirements and the Corporations Act 2001. The financial report covers
Australian Funeral Directors Association Ltd (AFDA) as an individual parent entity and also AFDA and controlled entity as an
economic entity. The financial report has been prepared on an accruals basis and is based on historical costs and does not take
into account changing money values or, except where stated, current valuations of non-current assets.
Cost is based on fair values of the consideration given in exchange for assets.
The following is a summary of the material accounting policies adopted by the economic entity in the preparation of the financial
report. The accounting policies have been consistently applied, unless otherwise stated.
(A) Company Structure
The AFDA is an incorporated company limited by guarantee. In the event of the AFDA being wound up, the liability of each
Member, or each former Member, resigning during the preceding year of AFDA being wound up is limited to an amount not
exceeding $100. As AFDA is limited by guarantee, there is no reference in the Balance Sheet of share capital, dividends or
shareholders’ equity. As at 30 June 2007 there were 241 members (2006: 252).
(B) Principles of Consolidation
A controlled entity is any entity controlled by AFDA. Control exists where AFDA has the capacity to dominate the decision making
in relation to the financial and operating policies of another entity so that the other entity operates with AFDA to achieve the
objectives of AFDA. Details of the controlled entity are contained in Note 16.
All intercompany balances and transactions between entities in the economic entity including unrealised profits or losses, have
been eliminated on consolidation.
(C) Revenue
Revenue represents income earned from membership subscriptions and the provision of related services. Membership
subscription revenue is recognised progressively over the subscription period. Revenue from the provision of other services is
recognised upon the service to members/customers.
Interest revenue is recognised on a proportional basis taking into account the interest rates applicable to the financial asset.
Revenue from the sale of goods is recognised upon the delivery of goods to the members/customers.
(D) Equipment
Equipment is carried at cost less any accumulated depreciation applicable. Equipment is depreciated over its estimated useful
life to the economic entity commencing from the time the asset is held for use.
The depreciation rates used for each class of asset:
Office equipment 10 - 20%
Computer equipment 20 - 34%
(E) Employee Benefits
Provision is made for the company’s liability for employee benefits arising from services rendered by employees to balance date.
Employee benefits expected to be settled within one year together with benefits arising from wages and salaries and annual
leave that will be settled after one year, have been measured at the amounts expected to be paid when the liability is settled
plus related on costs. Other employee entitlements payable later than one year have been measured at the present value of
the estimated future cash outflows to be made for those benefits. Contributions to employee superannuation funds are charged
against income as incurred.
(F) Deferred Revenue
Deferred Revenue is recorded as a liability and is not recognised in the Income Statement until the service is provided.
(G) Income Tax
The economic entity applies the principle of mutuality in determining its income tax liability. The level of member participation
in the various revenue-raising projects undertaken by the economic entity substantially affects the economic entity’s liability to
taxation.
(H) Cash
For the purposes of the Statement of Cash Flows, cash includes cash and short term deposits. Cash and term deposits are carried
at face value of the amounts deposited. The Commercial Bills are carried at maturity value.
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
27
Notes to the Financial Statements
(I) Receivables
Trade debtors are generally settled within 30 days and are carried at amounts due. The collectibility of debts is assessed at yearend and specific provision is made for any doubtful accounts.
(J) Accounts Payable
Liabilities are recognised for amounts to be paid in the future for goods or services received, whether or not billed to the
economic entity. Trade accounts are normally settled within 30 days.
(K) Comparative Figures
Where required by Accounting Standards comparative figures have been adjusted to conform with changes in presentation for
the current financial year.
(L) Inventories
Inventories are merchandise intended for resale to Members that is carried at lower of cost or net realisable value.
(M) Investments
Non-current investments are measured at cost. The carrying amount of investments is reviewed annually by directors to ensure it is
not in excess of the recoverable amount of these investments.
(N) Leases
Leases in which a significant portion of the risks and rewards of ownership are retained by the lessor are classified as operating
leases (Note 15). Payments made under operating leases are charged to the Income Statement on a straight-line basis over the
period of the lease.
(O) New accounting standards and interpretations
The following Accounting Standards issued or amended and are applicable to the entity but not yet effective and have not been
adopted in preparation of the financial statements at reporting date.
AASB Amendment
AASB 2005–10 Amendments
to Australian Accounting
Standards
Standards Affected
AASB 1
AASB 4
AASB 101
AASB 117
AASB 133
AASB 1023
AASB 1038
AASB 139
Outline of Amendment
The disclosure requirements
First-time adoption of AIFRS of AASB 132: Financial
Instruments: Disclosure
and Presentation have
Insurance Contracts
been replaced due to the
issuing of AASB 7: Financial
Presentation of Financial
Instruments: Disclosures
Statements
in August 2005. These
amendments will involve
Leases
changes to financial
instrument disclosures
Earnings per Share
within the financial report.
However, there will be no
General Insurance Contracts direct impact on amounts
included in the financial
report as it is a disclosure
Life Insurance Contracts
standard.
Application
Date for
Group
1.1.2007
1.7.2007
1.1.2007
1.7.2007
Financial Instruments:
Recognition and Measurement
AASB 7 Financial Instruments:
Financial Instruments:
AASB 132
Disclosures
Disclosure and Presentation
28
Application
Date of
Standard
As above.
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
Notes to the Financial Statements
Economic Entity
Parent Entity
2007
$
2006
$
2007
$
2006
$
Subscriptions
852,693
898,585
813,153
859,306
Convention
206,289
193,572
143,430
149,968
41,082
30,229
40,446
29,920
NOTE 2. Revenue
Revenue from Operating Activities
Education
Journal and Newsletters
Management and meetings
Sales of literature, etc
Total Revenue from Operating Activities
80,688
83,970
80,688
83,970
105,489
120,086
134,739
146,336
28,364
24,003
27,313
23,018
1,314,605
1,350,445
1,239,769
1,292,518
136,221
123,607
136,221
123,607
44,964
38,529
43,268
38,163
Revenue from Non-operating Activities
Sponsorship
Interest received
Other
Total Revenue from Non-operating Activities
Total Revenue
14,210
15,040
13,867
14,714
195,395
177,176
193,356
176,484
1,510,000
1,527,621
1,433,125
1,469,002
NOTE 3. Profit/(Loss) from Ordinary Activities
Profit from ordinary activities before income tax expense has been determined after:
Expenses
Depreciation of office equipment
16,297
18,186
16,297
18,186
Operating lease expenses – premises
96,741
95,125
96,741
95,125
Copyright Expenditure
68,197
71,022
68,197
71,022
Advertising
26,057
22,796
26,057
22,796
(16,060)
11,782
(16,060)
11,782
Bad and doubtful debts
1,165
(1,602)
1,165
(1,602)
Audit services
9,925
8,755
9,925
8,755
Employee entitlements
NOTE 4. Income Tax Expenses
(a) The prima facie tax on operating profit/(loss) is reconciled to the income tax as follows:
Prima facie tax payable on operating profit/ (loss) before income tax
at 30% (2006: 30%)
9,510
655
9,430
(2,552)
Decrease on income tax expense due to non assessable members’
income-principle of mutuality
7,327
(11,999)
3,587
(8,463)
(16,837)
11,344
(13,017)
11,015
NIL
NIL
NIL
NIL
Transfer to Future Income Tax Benefit not brought to account
Income Tax Expense
(b) Future Income Tax Benefit not taken into account
At balance date unconfirmed accumulated tax losses exist, giving rise to potential future income tax benefit. In the opinion of
the directors, the potential future income tax benefit attributable to the tax losses should not be recognised as it is considered
that the economic entity will not derive sufficient assessable income in the future to enable the benefit to be realised.
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
29
Notes to the Financial Statements
Economic Entity
2007
$
Parent Entity
2006
$
2007
$
2006
$
NOTE 5. Cash and Cash Equivalents
Cash at bank
119,357
91,119
89,508
33,210
537,484
508,463
502,224
500,000
656,841
599,582
591,732
533,210
Interest rates at 30 June 2007 on cash accounts 3.899% (2006: 3.449%)
Bank short-term investments
Short-term deposits at 30 June 2007 mature within 12 months and pay interest at rates between 5.90 % and 6.28% (2006:
mature within 12 months and pay interest at rates between 5.39% and 5.90%)
Credit risk is minimised as all short-term deposits are held with banks which have acceptable credit ratings determined by a
recognised rating agency
NOTE 6. Receivables
Trade and other Receivables
Less Provision for doubtful debts
80,794
92,039
64,028
84,914
-
-
-
-
80,794
92,039
64,028
84,914
20,477
20,351
19,527
19,401
20,477
20,351
19,527
19,401
6,872
12,321
6,872
12,321
6,872
12,321
6,872
12,321
124,323
126,512
124,323
126,512
(103,383)
(91,661)
(103,383)
(91,661)
20,940
34,851
20,940
34,851
NOTE 7. Inventories
At cost
NOTE 8. Other Current Assets
Prepayments
NOTE 9. Office Equipment
Office Equipment at Cost
Less Accumulated Depreciation
NOTE 9a. Movement in Carrying Amounts
Movements in carrying amounts for office equipment between the beginning and end of the current financial year
Balance at the Beginning of Year
Additions
Depreciation Expenses
Balance at end of the year
34,851
35,832
34,851
35,832
2,386
17,205
2,386
17,205
(16,297)
(18,186)
(16,297)
(18,186)
20,940
34,851
20,940
34,851
-
-
26,355
26,355
-
-
26,355
26,355
NOTE 10. Investment
Australian Institute of Embalming Pty Ltd – at cost
NOTE 11. Payables
Trade and Other Payables
30
142,150
148,377
108,496
122,832
142,150
148,377
108,496
122,832
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
Notes to the Financial Statements
Economic Entity
2007
$
Parent Entity
2006
$
2007
$
2006
$
NOTE 12. Provisions
Non Current
Employee benefits
Number of employees at reporting date
17,213
10,705
17,213
10,705
17,213
10,705
17,213
10,705
6
7
6
7
NOTE 13. Other Liabilities
Deferred Revenue
1,641
6,843
1,641
6,843
1,641
6,843
1,641
6,843
NOTE 14. Cash Flow Information
(a) Reconciliation of Cash
Cash at the end of financial year as show in the Cash Flow Statement is reconciled to the related items in the
Balance Sheet as follows:
Cash at bank
119,357
91,119
89,508
33,210
Short-Term Deposits
537,484
508,463
502,224
500,000
656,841
599,582
591,732
533,210
31,701
2,184
31,432
(8,506)
16,297
18,186
16,297
18,186
(b) Reconciliation of cash flow from operation with profit/(loss) from
ordinary activities after income tax expense
Profit/(loss) from ordinary activities after income tax
Non-cash flows in profit/(loss) from ordinary activities:
Depreciation
Provision for doubtful debts
-
-
Changes in assets and liabilities:
(Increase)/Decrease in debtors
(Increase)/Decrease in inventory
(Increase)/Decrease in prepayments
11,245
(18,548)
20,886
(22,346)
(126)
5,542
(126)
6,202
5,449
10,391
5,449
10,391
Increase/(Decrease) in payables
(6,227)
44,148
(14,336)
31,539
Increase/(Decrease) in provisions
6,508
(12,798)
6,508
(12,798)
Increase/(Decrease) in revenue in advance
(5,202)
3,447
(5,202)
3,447
Cash flows from operating activities
59,645
52,552
60,908
26,115
99,295
100,280
NOTE 15. Operating Lease Commitments
Non-cancellable operating leases contracted for but not capitalised in the financial statements:
Payable:
Not later than one year
Later than one year but not later than five years
99,295
100,280
159,375
169,465
159,375
169,465
258,670
269,745
258,670
269,745
NOTE 16. Controlled Entity
Subsidiary Australian Institute of Embalming Pty Ltd
Country of Incorporation: Australia
Percentage owned 100% (2006: 100%)
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
31
Notes to the Financial Statements
Economic Entity
2007
$
Parent Entity
2006
$
2007
$
2006
$
NOTE 17. Financial Instruments
(a) Interest Rate Risk
The economic entity’s exposure to interest rate risk, which is the risk that a financial instrument’s value will fluctuate as a result of
changes in market interest rates and the effective weighted average interest rates on those financial assets and liabilities is as follows:
%
%
%
%
Financial Assets:
Weighted Average Effective Interest Rates:
Cash at bank
3.9
Cash on hand
Investments
Floating Interest Rate:
3.5
3.9
3.5
-
-
-
-
6.1
5.6
6.2
5.4
$
$
$
$
Cash at bank
110,121
32,710
110,121
32,710
Investments
152,224
-
152,224
-
262,345
32,710
262,345
32,710
Fixed Interest Rate Maturing:
Cash at bank
Investments
35,260
8,463
-
-
350,000
500,000
350,000
500,000
385,260
508,463
350,000
500,000
28,417
58,559
-
-
Non-interest Bearing:
Cash at bank
Cash on hand
Receivables
Total Financial Assets
500
500
500
500
80,794
92,039
64,028
84,914
109,711
151,098
64,528
85,414
757,316
692,271
676,873
618,624
142,150
148,377
108,496
122,832
Financial Liabilities
Non-interest Bearing:
Trade Creditors
Other Payables
Total Financial Liabilities
1,641
6,843
1,641
6,843
143,791
155,220
110,137
129,675
143,791
155,220
110,137
129,675
(b) Net fair values
The carrying amount of bank deposits, prepayments, accounts payable, accounts receivable and deferred revenue
approximate fair value. The aggregate net fair values and carrying amounts of financial assets and financial liabilities are
disclosed in the Balance Sheet and in the Notes to the Financial Statements.
(c) Credit Risk
The maximum exposure to credit risk at balance day to recognised financial assets is the carrying amount, net of any provisions for
doubtful debts, as disclosed in the Balance Sheet and Notes to the Financial Statements. The economic entity does not have any
material credit risk exposure to any single debtor, group of debtors under financial instruments entered into by the economic entity.
32
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
Notes to the Financial Statements
Economic Entity
Parent Entity
2007
$
2006
$
2007
$
2006
$
167,416
185,276
167,416
185,276
NOTE 18. Key Management Personnel Compensation
Short Term Benefits
Post-employment Benefits
Total Compensation
-
-
-
-
167,416
185,276
167,416
185,276
NOTE 19. Company Details
The principal place of business and registered office of the company is:
Australian Funeral Directors Association Ltd
Level 1
700 High Street
KEW EAST VIC 3102
NOTE 20. Related Party Disclosures
Directors’ Related Transactions
From time to time directors of the economic entity, or their director related entities, purchase goods and services from the
economic entity. These purchases are on the same terms and conditions as those entered into by other customers with the
economic entity.
Directors’ Remuneration
During the year Clayton Scott Funerals, of which Mr Clayton Scott is a Director, was paid $9,758 in recognition of time spent on
AFDA matters during his Presidency and a further payment of $2,242 was made to Heritage Funerals Gold Coast, of which Mr
Wesley Heritage is a Director, in recognition of time spent on AFDA matters during his Presidency.
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
33
Directors’ Declaration
In accordance with a resolution of the directors of Australian Funeral Directors Association Ltd, we state that:
(1) In the opinion of the directors:
(a) the financial statements and notes of the company and of the consolidated entity are in accordance with the
Corporations Act 2001, including:
(i) g
iving a true and fair view of the company’s and economic entity’s financial position as at 30 June 2007 and of their
performance for the year ended on that date; and
(ii) complying with Accounting Standards and Corporations Regulations 2001; and
(b) there are reasonable grounds to believe that the company will be able to pay its debts as and when they become due
and payable.
(2) This declaration has been made after receiving the declarations required to be made to the directors in accordance with
section 295 A of the Corporations Act 2001 for the financial period ending 30 June 2007.
On behalf of the Board
Wes Heritage, Director
Allison Parry, Director
Melbourne, 4 September 2007
34
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
Independent Auditors’ Report
To the Members of Australian Funeral Directors
Association Ltd
We have audited the accompanying financial report
of Australian Funeral Directors Association Limited (“the
company”), which comprises the balance sheet as at
30 June 2007, and the income statement, statement of
changes in equity and cash flow statement for the year
ended on that date, a summary of significant accounting
policies, other explanatory notes and the directors’
declaration of the consolidated entity comprising the
company and the entities it controlled at the year’s end or
from time to time during the financial year.
Directors’ Responsibility for the Financial Report
The directors of the company are responsible for the
preparation and fair presentation of the financial report
in accordance with Australian Accounting Standards
(including the Australian Accounting Interpretations) and
the Corporations Act 2001. This responsibility includes
designing, implementing and maintaining internal control
relevant to the preparation and fair presentation of the
financial report that is free from material misstatement,
whether due to fraud or error; selecting and applying
appropriate accounting policies; and making accounting
estimates that are reasonable in the circumstances.
Auditor’s Responsibility
Our responsibility is to express an opinion on the financial
report based on our audit. We conducted our audit in
accordance with Australian Auditing Standards. These
Auditing Standards require that we comply with relevant
ethical requirements relating to audit engagements
and plan and perform the audit to obtain reasonable
assurance whether the financial report is free from material
misstatement.
An audit involves performing procedures to obtain audit
evidence about the amounts and disclosures in the
financial report. The procedures selected depend on the
auditor’s judgement, including the assessment of the risks
of material misstatement of the financial report, whether
due to fraud or error. In making those risk assessments,
the auditor considers internal control relevant to the
entity’s preparation and fair presentation of the financial
report in order to design audit procedures that are
appropriate in the circumstances, but not for the purpose
of expressing an opinion on the effectiveness of the
entity’s internal control. An audit also includes evaluating
the appropriateness of accounting policies used and the
reasonableness of accounting estimates made by the
directors, as well as evaluating the overall presentation of
the financial report.
We believe that the audit evidence we have obtained is
sufficient and appropriate to provide a basis for our audit
opinion.
Independence
In conducting our audit, we have complied with the
independence requirements of the Corporations Act 2001.
Auditor’s Opinion
In our opinion the financial report of Australian Funeral
Directors Association Limited is in accordance with the
Corporations Act 2001 including:
(a) g
iving a true and fair view of the company’s and
consolidated entity’s financial position as at 30 June
2007 and of their performance for the year ended on
that date; and
(b) c
omplying with Australian Accounting Standards
(including the Australian Accounting Interpretations) and
the Corporations Regulations 2001.
RSM BIRD CAMERON PARTNERS
Chartered Accountants
K C Wood
Partner
5 September 2007
Melbourne
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36
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
AFDA Contacts
National Office
Level 1
700 High Street
Kew East Vic. 3102
PO Box 291 Kew East VIC 3102
Tel: 03 9859 9966 Fax: 03 9819 7390
Freecall: 1300 888 188 Website: www.afda.org.au
National Staff
Deanne McLeod – Chief Executive Officer
Email: [email protected]
Kate Bell – Operations Manager
Email: [email protected]
Leanne Beattie – Membership Manager
Email: [email protected]
Beth Randall – Accounts Manager
Email: [email protected]
Eliana Salamone – National Administration Officer
Email: [email protected]
Ken Manders – Divisional Secretariat (NSW/ACT, Queensland & Victoria)
Email: [email protected]
Deanne Brown – Events & Administration Co-ordinator
Email: [email protected]
Catherine McCafferty – Training/Education & AIE Administration Officer
Email: [email protected] • [email protected]
Divisional Contacts
NSW/ACT Division
Ken Manders
PO Box 291
KEW EAST VIC 3102
Tel:
03 9859 9966
Fax: 03 9819 7390
Email: [email protected]
SA/NT Division
Tim Mee
Divisional Director
4 Pioneer Court
HIGHBURY SA 5089
Tel:
08 8395 3572
Fax: 08 8395 3573
Email: [email protected]
Victorian Division
Ken Manders
PO Box 291
KEW EAST VIC 3102
Tel:
03 9859 9966
Fax: 03 9819 7390
Email: [email protected]
Queensland Division
Ken Manders
PO Box 291
KEW EAST VIC 3102
Tel:
03 9859 9966
Fax: 03 9819 7390
Email: [email protected]
Tasmanian Division
Lindsay Harris
Divisional President
114 Cecilia St
ST HELENS TAS 7216
Tel: 03 9859 9966
Fax: 03 9819 7390
Email: [email protected]
Western Australian Division
Jim Gatt
Divisional Director
PO Box 230
VICTORIA PARK WA 6979
Tel:
08 9355 3441
Fax: 08 9355 3441
Email: [email protected]
The Australian Funeral Directors Association Ltd Annual Report 2006-2007
37
National Office
Level 1
700 High Street
Kew East Vic. 3102
PO Box 291 Kew East VIC 3102
Tel: 03 9859 9966 Fax: 03 9819 7390
Freecall: 1300 888 188
Website: www.afda.org.au