Common Chart of Accounts Reporting User Manual by alicejenny

VIEWS: 5 PAGES: 223

									CCA TRUST
GUIDELINES FOR DATA ENTRY IN INCOME STATEMENT TEMPLATE

Sheet               Details

This worksheet provides guidance on data entry requirements of the income statement template.
These guidelines advise which cells require input and which contain formulas (and therefore, where no input
is required). They also provide an overview of the interactions (precedents and dependencies) of the
worksheets included in the template

This template may be used to prepare the monthly income statement from data extracted from the general
ledger or as an example of the format to be set up within the Trust's general ledger reporting module.
These guidelines are designed to assist where the Trust is using the template to prepare its monthly income
statement

Enter name of Trust and period dates below to update headings of worksheets:
Name of Trust:      CCA TRUST
Period date:        30 SEPTEMBER 2007
Period date
(short):            30-Sep-07


                    Formula and reference cells should be checked regularly to ensure that are still valid and referencing the
All
                    correct fields
                    Care must be taken when deleting sections that are not relevant to the Trust's operations as formulas and
                    cells may be linked.
                    Input fields are highlighted in 'light green'. Manual entry may be reduced through insertion of links and/or
                    functions - see below for further details

                    The values in the income statement summary sheet are fed by the supporting schedules and therefore, no
IS summary
                    input is required


                    These are to be tailored to meet the Trust's specific requirements - for example, where the Trust does not
Supporting
                    provide mausoleum services, those schedules should be removed. When removing schedules, the
schedules
                    corresponding links within the summary schedule should be deleted
                    The following sections of each supporting schedule are automated and therefore do not require any data
                    entry:
                    - calculation of variance dollar value
                    - calculation of variance percentage amount (as a percentage of the variance amount to budget)
                     - all totals
                    Actual results and budget amounts require to be entered manually
                    Manual entry may be automated through the use of look-up functions to a dump of the general ledger
                    values to excel
                    Year to date ('YTD') values may also be automated by formula to add the current month's amount to the
                    prior year to date value
                    Budget figures may be automated by inserting links from this template to the financial model template


Business unit       A separate schedule (showing income less direct costs less allocatable overheads) has been established for
schedules           each business unit
                    Areas requiring input are income, direct costs and allocatable overheads. These may be automated as
                    noted above.

Grounds
                    Costs associated with the maintenance of general grounds and common areas require input
maintenance

Administration      Administration costs require input

Template model, IS Guide                                                                                      31/07/2008
CCA TRUST
GUIDELINES FOR DATA ENTRY IN INCOME STATEMENT TEMPLATE

Sheet               Details

Other income
                    Other income (expenses) should be input on this schedule
(expenses)

                  A summary sheet is provided for variance analysis purposes. It draws from the other schedules in the
Variance analysis workbook.
                  All material variances between actual and budget should be analysed for cause so that appropriate action is
                  taken
                    Considerations in relation to the assessment of materiality are provided in the CCA guidelines
                    Details (or description) of the reason/s behind material variances should be noted in the left hand column.
                    Details of any actions required should be noted in the right hand column




Template model, IS Guide                                                                                      31/07/2008
                                                          CCA TRUST
                                    INCOME STATEMENT FOR THE PERIOD ENDED 30 SEPTEMBER 2007
                                            Sep-07   Sep-07    Variance Variance       YTD          YTD        Variance     Variance
                                     Notes  Actual   Budget       $        %          Actual       Budget         $           %
SUMMARY
Income
    Interments                                82,722    81,440     1,282       1.6%      313,900     312,338       1,562          0.5%
    Cremation services                        83,000    95,000   (12,000)   (12.6%)      280,000     280,000           -          0.0%
    Mausoleum                                 34,000    32,500     1,500       4.6%      324,200     322,750       1,450          0.4%
    Memorialisation                           19,850    19,985      (135)    (0.7%)      181,660     193,020     (11,360)       (5.9%)
    Investments                               27,413    27,623      (210)    (0.8%)       84,448      83,270       1,178          1.4%
                                             246,985   256,548    (9,563)              1,184,208   1,191,378      (7,170)
Direct costs
    Interments                                27,845    28,960     1,115       3.9%     206,089     211,029        4,940          2.3%
    Cremation services                        33,023    31,818    (1,205)    (3.8%)     116,182     109,539       (6,643)       (6.1%)
    Mausoleum                                 13,699    14,100       401       2.8%     183,437     188,700        5,263          2.8%
    Memorialisation                            8,258     8,780       522       5.9%      96,957      99,785        2,828          2.8%
    Investments                                9,027     8,914      (113)    (1.3%)      26,020      27,406        1,386          5.1%
                                              91,852    92,572       720                628,685     636,459        7,774
Allocatable overheads
     Interments                               18,508    19,532     1,024       5.2%      62,206      61,277         (929)       (1.5%)
     Cremation services                       23,597    22,500    (1,097)    (4.9%)      74,217      72,450       (1,767)       (2.4%)
     Mausoleum                                11,145    13,140     1,995     15.2%       64,056      72,900        8,844        12.1%
     Memorialisation                           5,556     6,050       494       8.2%      55,339      53,500       (1,839)       (3.4%)
     Investments                               4,037     3,800      (237)    (6.2%)      25,812      24,050       (1,762)       (7.3%)
                                              62,843    65,022     2,179                281,630     284,177        2,547
Net contribution
     Interments                               36,369    32,948     3,421      10.4%      45,605      40,032        5,573         13.9%
     Cremation services                       26,380    40,682   (14,302)   (35.2%)      89,601      98,011       (8,410)       (8.6%)
     Mausoleum                                 9,156     5,260     3,896      74.1%      76,707      61,150       15,557         25.4%
     Memorialisation                           6,036     5,155       881      17.1%      29,364      39,735      (10,371)      (26.1%)
     Investments                              14,349    14,909      (560)    (3.8%)      32,616      31,814          802          2.5%
                                              92,290    98,954    (6,664)               273,893     270,742        3,151
Pooled costs
    Grounds maintenance                       13,642    14,520      878        6.0%      39,762      42,660        2,898         6.8%
    Administration                            24,400    23,425     (975)     (4.2%)      91,707      92,250          543         0.6%
                                              38,042    37,945      (97)                131,469     134,910        3,441

Net operating surplus (deficit)               54,248    61,009    (6,761)               142,424     135,832        6,592
    Other income (expenses)                   12,000     2,500     9,500    380.0%       30,000      15,500       14,500        93.5%
Net surplus (deficit)                         66,248    63,509     2,739                172,424     151,332       21,092



         674489_2.XLS, IS summary
                                                                   CCA TRUST
                                            INCOME STATEMENT FOR THE PERIOD ENDED 30 SEPTEMBER 2007
                                                    Sep-07    Sep-07    Variance   Variance    YTD         YTD       Variance     Variance
                                             Notes  Actual    Budget       $          %        Actual     Budget        $            %
BUSINESS UNIT - INTERMENTS GROSS CONTRIBUTION
Right of interment - graves
    Income                                            12,000    12,100       (100)     (0.8%)    36,000     36,300        (300)       (0.8%)
    Direct costs
    Land apportionment                                   366       279        (87)    (31.2%)     2,138      2,800         662        23.6%
    Salaries & wages                                     164       156         (8)     (5.1%)     1,877      2,226         349        15.7%
    LSL provision                                        295       396        101       25.5%       629      3,919       3,290        83.9%
    Salary oncosts - w/cover                               33      200        167       83.5%     3,494      3,298        (196)      (5.9%)
    Salary oncosts - super                               305        55       (250)   (454.5%)     1,130      2,172       1,042        48.0%
    Other staff related                                    34      305        271       88.9%     3,717      1,264      (2,453)    (194.1%)
    Contractors                                            60      244        184       75.4%     1,229      1,330         101         7.6%
    Materials - other                                    209       174        (35)    (20.1%)     2,947      3,573         626        17.5%
    Depreciation                                         165       386        221       57.3%       689      1,790       1,101        61.5%
    Refunds - rights of interment                        243       274         31       11.3%     3,981      3,656        (325)      (8.9%)
    Repairs & maintenance                                116        19        (97)   (510.5%)       463      1,579       1,116        70.7%
    Plant hire                                           270       237        (33)    (13.9%)     3,479      2,557        (922)     (36.1%)
                                                       2,260     2,725        465                25,773     30,164       4,391
    Gross contribution                                 9,740     9,375        365                10,227      6,136       4,091
Right of interment - beams
    Income                                            20,000    21,000     (1,000)     (4.8%)    43,000     42,000       1,000         2.4%
    Direct costs
    Land apportionment                                     56      146         90       61.6%       773      1,607         834        51.9%
    Salaries & wages                                   1,800     1,730        (70)     (4.0%)     7,800      7,530        (270)      (3.6%)
    LSL provision                                        371        23       (348)  (1513.0%)       580         78        (502)    (643.6%)
    Salary oncosts - w/cover                             153        60        (93)   (155.0%)       573        546         (27)      (4.9%)
    Salary oncosts - super                               387       257       (130)    (50.6%)     2,724      1,250      (1,474)    (117.9%)
    Other staff related                                  317       245        (72)    (29.4%)     2,620      1,757        (863)     (49.1%)
    Contractors                                          105       276        171       62.0%     2,170      2,044        (126)      (6.2%)
    Materials - beams                                    399       342        (57)    (16.7%)       776        702         (74)     (10.5%)
    Materials - other                                    157       221         64       29.0%       756        759           3         0.4%
    Depreciation                                           55      223        168       75.3%       675      1,433         758        52.9%
    Refunds - rights of interment                        151       281        130       46.3%     2,102      2,697         595        22.1%
    Repairs & maintenance                                329       282        (47)    (16.7%)     1,960      1,295        (665)     (51.4%)
    Plant hire                                           163       127        (36)    (28.3%)     1,729      1,589        (140)      (8.8%)
                                                       4,443     4,213       (230)               25,238     23,287      (1,951)
    Gross contribution                                15,557    16,787     (1,230)               17,762     18,713        (951)
Right of interment - monumental foundations
    Income                                             5,000     4,750        250        5.3%    18,850     20,070      (1,220)       (6.1%)
    Direct costs
    Land apportionment                                   118        63        (55)    (87.3%)       342        673        331         49.2%
    Salaries & wages                                     397       350        (47)    (13.4%)       828      1,317        489         37.1%


        674489_2.XLS, interment
                                                             CCA TRUST
                                      INCOME STATEMENT FOR THE PERIOD ENDED 30 SEPTEMBER 2007
                                              Sep-07    Sep-07    Variance   Variance    YTD         YTD       Variance     Variance
                                       Notes  Actual    Budget       $          %        Actual     Budget        $            %
BUSINESS UNIT - INTERMENTS GROSS CONTRIBUTION
    LSL provision                                  276       228        (48)    (21.1%)       766        734         (32)      (4.4%)
    Salary oncosts - w/cover                       293        64       (229)   (357.8%)     1,394      1,361         (33)      (2.4%)
    Salary oncosts - super                           66      120         54       45.0%       705      1,282         577        45.0%
    Other staff related                            379       383           4       1.0%     1,226      1,131         (95)      (8.4%)
    Contractors                                    358       182       (176)    (96.7%)     2,455      2,574         119         4.6%
    Materials - foundations                        301       338         37       10.9%     2,032      1,647        (385)     (23.4%)
    Materials - other                                86      344        258       75.0%     1,017        744        (273)     (36.7%)
    Depreciation                                   349        46       (303)   (658.7%)     1,693      1,655         (38)      (2.3%)
    Refunds - rights of interment                  147       332        185       55.7%       290        211         (79)     (37.4%)
    Repairs & maintenance                          199       210         11        5.2%       445        710         265        37.3%
    Plant hire                                       86      394        308       78.2%       139        950         811        85.4%
                                                 3,055     3,054         (1)               13,332     14,989       1,657
    Gross contribution                           1,945     1,696        249                 5,518      5,081         437
Right of interment - vaults
    Income                                       6,000     5,490        510        9.3%    13,000     12,000       1,000         8.3%
    Direct costs
    Land apportionment                             339       218       (121)    (55.5%)     1,289        595        (694)    (116.6%)
    Salaries & wages                               343       292        (51)    (17.5%)       760        980         220        22.4%
    LSL provision                                  210        11       (199)  (1809.1%)     1,067        624        (443)     (71.0%)
    Salary oncosts - w/cover                       240       223        (17)     (7.6%)     1,819      1,519        (300)     (19.7%)
    Salary oncosts - super                         118       290        172       59.3%       700        910         210        23.1%
    Other staff related                            246       370        124       33.5%       605      1,050         445        42.4%
    Contractors                                    252       227        (25)    (11.0%)     1,019        906        (113)     (12.5%)
    Materials - vaults                             118       349        231       66.2%       510        432         (78)     (18.1%)
    Materials - other                              316       396         80       20.2%     1,157      1,027        (130)     (12.7%)
    Depreciation                                   219        48       (171)   (356.3%)       768        665        (103)     (15.5%)
    Refunds - rights of interment                  161       302        141       46.7%       588        657          69        10.5%
    Repairs & maintenance                          226       368        142       38.6%       919        680        (239)     (35.1%)
    Plant hire                                     123        89        (34)    (38.2%)       271        668         397        59.4%
                                                 2,911     3,183        272                11,472     10,713        (759)
    Gross contribution                           3,089     2,307        782                 1,528      1,287         241
Right of interment - cremated remains
    Income                                       4,400     4,000        400       10.0%    28,000     26,790       1,210         4.5%
    Direct costs
    Land apportionment                               48       66         18       27.3%     2,304        757      (1,547)    (204.4%)
    Salaries & wages                                 30      282        252       89.4%       849      1,711         862        50.4%
    LSL provision                                  332       315        (17)     (5.4%)     3,778        995      (2,783)    (279.7%)
    Salary oncosts - w/cover                       191       214         23       10.7%       410      2,089       1,679        80.4%
    Salary oncosts - super                         347       134       (213)   (159.0%)       897      2,537       1,640        64.6%
    Other staff related                            365       132       (233)   (176.5%)     2,078      2,113          35         1.7%


        674489_2.XLS, interment
                                                           CCA TRUST
                                    INCOME STATEMENT FOR THE PERIOD ENDED 30 SEPTEMBER 2007
                                            Sep-07    Sep-07    Variance   Variance    YTD          YTD       Variance     Variance
                                     Notes  Actual    Budget       $          %        Actual      Budget        $            %
BUSINESS UNIT - INTERMENTS GROSS CONTRIBUTION
   Contractors                                   397       163       (234)  (143.6%)        780       2,471       1,691        68.4%
   Materials - other                             223       318         95      29.9%      2,283       2,089        (194)      (9.3%)
   Depreciation                                    51       63         12      19.0%      3,665       1,754      (1,911)    (109.0%)
   Refunds - rights of interment                 195       382        187      49.0%      1,472         565        (907)    (160.5%)
   Repairs & maintenance                         147        54        (93)  (172.2%)        817       2,488       1,671        67.2%
   Plant hire                                      99      175         76      43.4%        567       2,622       2,055        78.4%
                                               2,425     2,298       (127)               19,900      22,191       2,291
   Gross contribution                          1,975     1,702        273                 8,100       4,599       3,501
Right of interments - other charges
    Income (gross contribution)                2,100     2,000        100       5.0%      3,500       3,000        500         16.7%

Interment - lawn graves
     Income
     Interment                                2,100     2,000       100        5.0%       15,800     12,490       3,310        26.5%
     Exhumation                               2,000     2,100      (100)     (4.8%)        3,894      3,835          59         1.5%
     Other charges                            2,100     2,000       100        5.0%        1,868      2,895      (1,027)     (35.5%)
                                              6,200     6,100       100                   21,562     19,220       2,342
    Direct costs
    Salaries & wages                            250       330        80       24.2%        2,045      2,776         731        26.3%
    LSL provision                               357       300       (57)    (19.0%)        1,720      1,356        (364)     (26.8%)
    Salary oncosts - w/cover                    346       314       (32)    (10.2%)        1,567      1,090        (477)     (43.8%)
    Salary oncosts - super                      164       169         5        3.0%        2,678      2,181        (497)     (22.8%)
    Other staff related                         159       227        68       30.0%          582      2,090       1,508        72.2%
    Contractors                                  82       180        98       54.4%        1,551      1,460         (91)      (6.2%)
    Materials - other                           368       272       (96)    (35.3%)        1,367      1,136        (231)     (20.3%)
    Graveside supplies                           44       133        89       66.9%        2,407      1,915        (492)     (25.7%)
    Depreciation                                304       235       (69)    (29.4%)        2,075      1,783        (292)     (16.4%)
    Repairs & maintenance                        84       117        33       28.2%        1,569      2,056         487        23.7%
    Plant hire                                  315       173      (142)    (82.1%)          795        859          64         7.5%
                                              2,473     2,450       (23)                  18,356     18,702         346
     Gross contribution                       3,727     3,650        77                    3,206        518       2,688
Interment - monumental foundations
     Income
     Interment                                6,250     7,000       (750)   (10.7%)       21,360     21,772        (412)      (1.9%)
     Exhumation                               3,460     3,500        (40)    (1.1%)       11,450     12,041        (591)      (4.9%)
     Other charges                            1,125     2,000       (875)   (43.8%)        2,200      2,665        (465)     (17.4%)
                                             10,835    12,500     (1,665)                 35,010     36,478      (1,468)
    Direct costs
    Salaries & wages                          1,660     2,300       640       27.8%        3,654      3,525        (129)       (3.7%)
    LSL provision                               245       205       (40)    (19.5%)        1,508      1,411         (97)       (6.9%)


          674489_2.XLS, interment
                                                          CCA TRUST
                                   INCOME STATEMENT FOR THE PERIOD ENDED 30 SEPTEMBER 2007
                                           Sep-07    Sep-07    Variance   Variance    YTD         YTD       Variance     Variance
                                    Notes  Actual    Budget       $          %        Actual     Budget        $            %
 BUSINESS UNIT - INTERMENTS GROSS CONTRIBUTION
     Salary oncosts - w/cover                   280       214        (66)    (30.8%)     1,962      1,543        (419)     (27.2%)
     Salary oncosts - super                     387       118       (269)  (228.0%)      2,553      2,253        (300)     (13.3%)
     Other staff related                        137       159         22       13.8%     2,014      1,721        (293)     (17.0%)
     Contractors                                306       201       (105)    (52.2%)       897        714        (183)     (25.6%)
     Materials - other                          170       295        125       42.4%     3,744      3,113        (631)     (20.3%)
     Depreciation                               245       314         69       22.0%       648        530        (118)     (22.3%)
     Inspection & permit fees                   258       274         16        5.8%     3,643      3,686          43         1.2%
     Repairs & maintenance                      265       350         85       24.3%     3,898      3,996          98         2.5%
     Plant hire                                   27       65         38       58.5%     1,745      1,752           7         0.4%
                                              3,980     4,495        515                26,266     24,244      (2,022)
     Gross contribution                       6,855     8,005     (1,150)                8,744     12,234      (3,490)
Interment - monumental vault
     Income
     Interment                                3,260     2,000      1,260       63.0%    12,916     14,364      (1,448)     (10.1%)
     Exhumation                               2,198     2,100         98        4.7%    20,918     16,849       4,069        24.1%
     Other charges                            2,100     2,000        100        5.0%    16,117     19,093      (2,976)     (15.6%)
                                              7,558     6,100      1,458                49,951     50,306        (355)
     Direct costs
     Salaries & wages                           138       289        151       52.2%     2,610      3,791       1,181        31.2%
     LSL provision                              351        63       (288)  (457.1%)      1,543      1,793         250        13.9%
     Salary oncosts - w/cover                     37      205        168       82.0%     2,938      2,674        (264)      (9.9%)
     Salary oncosts - super                     132       123         (9)     (7.3%)     1,506      1,573          67         4.3%
     Other staff related                        242       227        (15)     (6.6%)     2,892      2,420        (472)     (19.5%)
     Contractors                                124       330        206       62.4%     2,670      2,461        (209)      (8.5%)
     Materials - other                          322        75       (247)  (329.3%)      1,134      1,800         666        37.0%
     Depreciation                               175       169         (6)     (3.6%)     1,716      1,601        (115)      (7.2%)
     Inspection & permit fees                   375       264       (111)    (42.0%)     2,065      3,597       1,532        42.6%
     Repairs & maintenance                        19      280        261       93.2%     2,187      3,127         940        30.1%
     Plant hire                                 220        63       (157)  (249.2%)      2,950      2,209        (741)     (33.5%)
                                              2,135     2,088        (47)               24,211     27,046       2,835
     Gross contribution                       5,423     4,012      1,411                25,740     23,260       2,480
Interment - cremated remains
     Income
     In grave                                 2,895     2,000        895       44.8%    19,433     20,360        (927)       (4.6%)
     Scatter                                  2,436     2,100        336       16.0%    18,795     19,658        (863)       (4.4%)
     Other                                    2,098     2,000         98        4.9%     3,799      2,156       1,643        76.2%
                                              7,429     6,100      1,329                42,027     42,174        (147)
     Direct costs
     Salaries & wages                           400       328        (72)    (22.0%)     1,681      3,468       1,787        51.5%
     LSL provision                                94       70        (24)    (34.3%)       681        864         183        21.2%


       674489_2.XLS, interment
                                                              CCA TRUST
                                      INCOME STATEMENT FOR THE PERIOD ENDED 30 SEPTEMBER 2007
                                              Sep-07    Sep-07     Variance   Variance   YTD          YTD       Variance     Variance
                                       Notes  Actual    Budget        $          %       Actual      Budget        $            %
BUSINESS UNIT - INTERMENTS GROSS CONTRIBUTION
    Salary oncosts - w/cover                       300        230        (70)    (30.4%)    3,824       2,140      (1,684)     (78.7%)
    Salary oncosts - super                           14       269        255       94.8%    3,452       1,614      (1,838)    (113.9%)
    Other staff related                            201        230         29       12.6%    2,868       3,662         794        21.7%
    Contractors                                    193        100        (93)    (93.0%)    2,464       1,060      (1,404)    (132.5%)
    Materials - other                              393        297        (96)    (32.3%)    1,375         754        (621)     (82.4%)
    Depreciation                                   196         68       (128)  (188.2%)     2,320       3,580       1,260        35.2%
    Repairs & maintenance                          189        220         31       14.1%    2,216       2,377         161         6.8%
    Plant hire                                     295        284        (11)     (3.9%)    3,249       1,535      (1,714)    (111.7%)
                                                 2,275      2,096       (179)              24,130      21,054      (3,076)
    Gross contribution                           5,154      4,004      1,150               17,897      21,120      (3,223)
Interment - Chapel service
     Income                                      1,200      1,300       (100)     (7.7%)   23,000      24,000      (1,000)       (4.2%)
     Direct costs
    Salaries & wages                               367        240       (127)    (52.9%)      704       1,445         741        51.3%
    LSL provision                                  122        275        153       55.6%      691         731          40         5.5%
    Salary oncosts - w/cover                         42        77         35       45.5%      610         740         130        17.6%
    Salary oncosts - super                           42        42           -       0.0%      701         687         (14)      (2.0%)
    Other staff related                            157        257        100       38.9%    2,000       2,437         437        17.9%
    Depreciation                                   352        190       (162)    (85.3%)    2,297       3,097         800        25.8%
    Light & power                                    42       267        225       84.3%    1,417         718        (699)     (97.4%)
    Repairs & maintenance                            39       205        166       81.0%      646         705          59         8.4%
    Cleaning services/supplies                     344        347           3       0.9%    2,880       2,735        (145)      (5.3%)
    Catering equipment & supplies                  318        108       (210)  (194.4%)     1,849       1,543        (306)     (19.8%)
    Audio/video equipment consumables                63       350        287       82.0%    3,616       3,801         185         4.9%
                                                 1,888      2,358        470               17,411      18,639       1,228         6.6%
    Gross contribution                            (688)    (1,058)       370                5,589       5,361         228

Interments gross contribution                 54,877    52,480      2,397                  107,811    101,309       6,502

Allocatable overheads
    Consultancy fees                             265       626        361     57.7%          4,867      5,000         133         2.7%
    Depreciation                                 220       290         70     24.1%            700        960         260        27.1%
    Depreciation - cultural assets               248       235        (13)    (5.5%)           774        625        (149)     (23.8%)
    Fees and permits                             378       396         18       4.5%           647        605         (42)      (6.9%)
    Fringe benefits tax                          340       336         (4)    (1.2%)         1,280      1,425         145        10.2%
    Grounds maintenance supplies               1,817     1,884         67       3.6%         6,384      6,313         (71)      (1.1%)
    Mapping & tracking costs                   2,024     2,288        264     11.5%          5,758      5,079        (679)     (13.4%)
    Phones & communications                      574       536        (38)    (7.1%)         2,500      2,356        (144)      (6.1%)
    Printing & stationery                        293       447        154     34.5%          1,401      1,218        (183)     (15.0%)
    Repairs & maintenance                      2,865     2,744       (121)    (4.4%)         7,480      6,849        (631)      (9.2%)


          674489_2.XLS, interment
                                                         CCA TRUST
                                  INCOME STATEMENT FOR THE PERIOD ENDED 30 SEPTEMBER 2007
                                          Sep-07    Sep-07    Variance   Variance    YTD          YTD       Variance     Variance
                                   Notes  Actual    Budget       $          %        Actual      Budget        $            %
BUSINESS UNIT - INTERMENTS GROSS CONTRIBUTION
   Salaries & wages                          3,615     3,820        205        5.4%    10,868      11,155         287          2.6%
   LSL provision                                 80       80           -       0.0%       240         240           -          0.0%
   Salary oncosts - w/cover                    108       123         15       12.2%       326         389          63        16.2%
   Salary oncosts - super                      325       387         62       16.0%     1,320       1,430         110          7.7%
   Other staff related                         519       600         81       13.5%     1,870       1,964          94          4.8%
   Security                                  3,107     2,740       (367)    (13.4%)     9,643       9,669          26          0.3%
   Unearned income adjustment                     -        -           -         -%         -           -           -            -%
   Vehicle costs                             1,730     2,000        270       13.5%     6,148       6,000        (148)       (2.5%)
                                            18,508    19,532      1,024                62,206      61,277        (929)

   Interments Net Contribution              36,369    32,948     3,421                  45,605     40,032       5,573




       674489_2.XLS, interment
                                                            CCA TRUST
                                     INCOME STATEMENT FOR THE PERIOD ENDED 30 SEPTEMBER 2007
                                             Sep-07    Sep-07    Variance   Variance     YTD          YTD       Variance     Variance
                                      Notes  Actual    Budget       $         %         Actual       Budget        $           %
BUSINESS UNIT - CREMATIONS GROSS CONTRIBUTION
Cremations - Cremated remains
   Income                                      70,000    80,000    (10,000)    (12.5%)   250,000      240,000      10,000         4.2%
   Direct costs
   Salaries & wages                             5,000     5,225        225        4.3%    16,450       15,800        (650)      (4.1%)
   LSL provision                                  150       200         50       25.0%       150          220          70        31.8%
   Salary oncosts - w/cover                       150       157          7        4.3%       494          474         (20)      (4.1%)
   Salary oncosts - super                         450       470         20        4.3%     1,481        1,422         (59)      (4.1%)
   Other staff related                            465       500         35        7.0%     2,132        1,235        (897)     (72.6%)
   Materials                                    3,500     4,000        500       12.5%    12,500       12,000        (500)      (4.2%)
   Cleaning services/supplies                   1,498     1,513         15        1.0%     8,659        8,750          91         1.0%
   Depreciation                                 1,200     1,200           -       0.0%     3,600        3,600           -         0.0%
   Computer services                                55       44        (11)    (25.0%)         11         115         104        90.4%
   Administration                                 965     1,000         35        3.5%     2,548        3,000         452        15.1%
   Light & power                                    77       88         11       12.5%     1,511        1,500         (11)      (0.7%)
   Gas                                         10,500    12,000      1,500       12.5%    37,500       36,000      (1,500)      (4.2%)
   Repairs & maintenance                        4,895       750     (4,145)  (552.7%)      7,115        2,000      (5,115)    (255.8%)
   Freight & courier                              745       800         55        6.9%     2,541        2,400        (141)      (5.9%)
   Security                                       500       500           -       0.0%     1,500        1,500           -         0.0%
   Water                                        1,250     1,300         50        3.8%     4,000        3,950         (50)      (1.3%)
                                               31,400    29,747     (1,653)              102,191       93,966      (8,225)
   Gross contribution                          38,600    50,253    (11,653)              147,809      146,034       1,775
Cremations - Chapel service
   Income                                       3,000     5,000     (2,000)    (40.0%)    20,000       25,000      (5,000)     (20.0%)
   Direct costs
   Salaries & wages                             1,200     1,500        300       20.0%     5,000        6,150       1,150        18.7%
   LSL provision                                     5       55         50       90.9%       151          220          69        31.4%
   Salary oncosts - w/cover                         11       75         64       85.3%       225          268          43        16.0%
   Salary oncosts - super                         121       145         24       16.6%       455          545          90        16.5%
   Other staff related                              55       44        (11)    (25.0%)       213          312          99        31.7%
   Depreciation                                     11       22         11       50.0%       121          160          39        24.4%
   Light & power                                    77       88         11       12.5%       315          400          85        21.3%
   Repairs & maintenance                            55       44        (11)    (25.0%)     1,211        1,325         114          8.6%
   Cleaning services/supplies                       33       54         21       38.9%       945        1,042          97          9.3%
   Catering equipment & supplies                    44       22        (22)  (100.0%)      3,200        3,000        (200)       (6.7%)
   Audio/video equipment consumables                11       22         11       50.0%     2,155        2,151          (4)       (0.2%)
                                                1,623     2,071        448                13,991       15,573       1,582
    Gross contribution                          1,377     2,929     (1,552)                6,009        9,427      (3,418)
Cremations - Other charges
    Income (gross contribution)                10,000    10,000           -       0.0%    10,000       15,000      (5,000)     (33.3%)

Cremations gross contribution                 49,977    63,182    (13,205)                 163,818    170,461      (6,643)



          674489_2.XLS, cremations
                                                         CCA TRUST
                                   INCOME STATEMENT FOR THE PERIOD ENDED 30 SEPTEMBER 2007
                                           Sep-07   Sep-07    Variance   Variance      YTD         YTD       Variance     Variance
                                    Notes  Actual   Budget       $         %          Actual      Budget        $           %
BUSINESS UNIT - CREMATIONS GROSS CONTRIBUTION
Allocatable overheads
    Consultancy fees                          2,222    2,500        278       11.1%      6,504       7,500         996        13.3%
    Depreciation                              3,333    3,000       (333)    (11.1%)      9,999      10,000           1         0.0%
    Depreciation - cultural assets            1,500    1,000       (500)    (50.0%)      4,500       3,000      (1,500)     (50.0%)
    Fees and permits                          1,212    2,000        788       39.4%      2,312       2,000        (312)     (15.6%)
    Fringe benefits tax                       1,212    1,000       (212)    (21.2%)      3,648       3,700          52         1.4%
    Phones & communications                   2,212    2,000       (212)    (10.6%)      7,465       7,650         185         2.4%
    Printing & stationery                     1,212    1,000       (212)    (21.2%)      4,258       4,000        (258)      (6.5%)
    Salaries & wages                          4,512    5,000        488        9.8%     16,421      17,500       1,079         6.2%
    LSL provision                               812    1,000        188       18.8%      2,586       3,000         414        13.8%
    Salary oncosts - w/cover                    712      500       (212)    (42.4%)        493         525          32         6.1%
    Salary oncosts - super                      712      600       (112)    (18.7%)      1,478       1,575          97         6.2%
    Other staff related                         112      200         88       44.0%      2,012       2,400         388        16.2%
    Security                                    712      700        (12)     (1.7%)      2,496       2,100        (396)     (18.9%)
    Unearned income adjustment                    -        -           -         -%          -           -           -           -%
    Vehicle costs                             3,122    2,000     (1,122)    (56.1%)     10,045       7,500      (2,545)     (33.9%)

                                            23,597     22,500    (1,097)                 74,217     72,450      (1,767)

Cremations Net Contribution                 26,380     40,682   (14,302)                 89,601     98,011      (8,410)




         674489_2.XLS, cremations
                                                        CCA TRUST
                                 INCOME STATEMENT FOR THE PERIOD ENDED 30 SEPTEMBER 2007
                                         Sep-07    Sep-07    Variance   Variance    YTD          YTD       Variance     Variance
                                  Notes  Actual    Budget       $          %       Actual       Budget        $            %
BUSINESS UNIT - MAUSOLEUM GROSS CONTRIBUTION
Mausoleum - Right of interment
   Income                                  15,000    14,000      1,000        7.1%   150,000     160,000     (10,000)       (6.3%)
   Direct costs
   Salaries & wages                         5,442     5,000       (442)     (8.8%)    62,000      60,000      (2,000)      (3.3%)
   LSL provision                              200       220         20        9.1%       222       2,000       1,778        88.9%
   Salary oncosts - w/cover                   121       100        (21)   (21.0%)      1,511       1,500         (11)      (0.7%)
   Salary oncosts - super                      50        50           -       0.0%     3,330       3,000        (330)     (11.0%)
   Other staff related                        222       200        (22)   (11.0%)      2,222       2,000        (222)     (11.1%)
   Materials - crypt & liners                 333       300        (33)   (11.0%)        821       1,000         179        17.9%
   Materials - other                          111       100        (11)   (11.0%)        421         500          79        15.8%
   Cleaning services/supplies                  44        50          6       12.0%     1,421       1,500          79         5.3%
   Depreciation                                11        20          9       45.0%     1,511       2,000         489        24.5%
   Refunds - rights of interment                 9       10          1       10.0%     2,211       2,500         289        11.6%
   Repairs & maintenance                       55        50         (5)   (10.0%)      4,112       5,000         888        17.8%
                                            6,598     6,100       (498)               79,782      81,000       1,218
   Gross contribution                       8,402     7,900        502                70,218      79,000      (8,782)
Mausoleum - Interment
   Income                                  14,000    15,000     (1,000)     (6.7%)   160,000     150,000      10,000         6.7%
   Direct costs
   Salaries & wages                         3,521     4,000        479       12.0%    35,000      40,000       5,000        12.5%
   LSL provision                              222       200        (22)   (11.0%)     25,250      24,000      (1,250)      (5.2%)
   Salary oncosts - w/cover                   441       500         59       11.8%     5,215       6,000         785        13.1%
   Salary oncosts - super                     221       200        (21)   (10.5%)      4,215       4,000        (215)      (5.4%)
   Other staff related                        231       300         69       23.0%     2,515       2,500         (15)      (0.6%)
   Materials - other                          151       150         (1)     (0.7%)     2,515       3,000         485        16.2%
   Cleaning services/supplies                   11       50         39       78.0%     2,515       2,000        (515)     (25.8%)
   Depreciation                             2,222     2,500        278       11.1%    25,215      25,000        (215)      (0.9%)
   Repairs & maintenance                        81      100         19       19.0%     1,215       1,200         (15)      (1.3%)
                                            7,101     8,000        899               103,655     107,700       4,045
    Gross contribution                      6,899     7,000       (101)               56,345      42,300      14,045
Mausoleum - Other charges
    Income (gross contribution)             5,000     3,500      1,500       42.9%    14,200      12,750       1,450        11.4%

Mausoleum gross contribution               20,301    18,400     1,901                 140,763    134,050       6,713



        674489_2.XLS, mausoleum
                                                          CCA TRUST
                                   INCOME STATEMENT FOR THE PERIOD ENDED 30 SEPTEMBER 2007
                                           Sep-07    Sep-07    Variance   Variance    YTD          YTD       Variance     Variance
                                    Notes  Actual    Budget       $          %       Actual       Budget        $            %
BUSINESS UNIT - MAUSOLEUM GROSS CONTRIBUTION
Allocatable overheads
    Consultancy fees                            500     2,000      1,500      75.0%      5,215       6,500       1,285        19.8%
    Depreciation                              2,000     2,000           -      0.0%      6,000       6,000           -         0.0%
    Depreciation - cultural assets              500       200       (300)  (150.0%)      1,920       2,000          80         4.0%
    Fees and permits                          1,100     1,000       (100)   (10.0%)      4,215       5,000         785        15.7%
    Fringe benefits tax                       1,500     1,000       (500)   (50.0%)      3,215       3,200         (15)      (0.5%)
    Grounds maintenance supplies              1,400     1,500        100       6.7%      5,151       6,000         849        14.2%
    Mapping & tracking costs                    800     1,000        200      20.0%      2,105       2,000        (105)      (5.3%)
    Phones & communications                      50       100         50      50.0%      1,215       1,200         (15)      (1.3%)
    Printing & stationery                       150       200         50      25.0%      2,250       2,500         250        10.0%
    Repairs & maintenance                       250       300         50      16.7%      3,020       3,200         180         5.6%
    Salaries & wages                          1,980     2,000         20       1.0%     20,500      22,500       2,000         8.9%
    LSL provision                                85       100         15      15.0%      2,000       2,100         100         4.8%
    Salary oncosts - w/cover                    129       200         71      35.5%      2,200       2,100        (100)      (4.8%)
    Salary oncosts - super                      281       320         39      12.2%      2,300       2,100        (200)      (9.5%)
    Other staff related                           99      120         21      17.5%        450       2,200       1,750        79.5%
    Security                                    222     1,000        778      77.8%        800       3,300       2,500        75.8%
    Unearned income adjustment                     -        -           -        -%          -           -           -           -%
    Vehicle costs                                 99      100          1       1.0%      1,500       1,000        (500)     (50.0%)

                                            11,145     13,140     1,995                  64,056     72,900       8,844

Mausoleum Net Contribution                   9,156      5,260     3,896                  76,707     61,150      15,557




       674489_2.XLS, mausoleum
                                                          CCA TRUST
                                  INCOME STATEMENT FOR THE PERIOD ENDED 30 SEPTEMBER 2007
                                           Sep-07    Sep-07    Variance   Variance    YTD        YTD       Variance     Variance
                                   Notes   Actual    Budget       $          %       Actual     Budget        $            %
 BUSINESS UNIT - MEMORIALISATION GROSS CONTRIBUTION
Headstone
    Income                                    6,000     5,500        500        9.1%   21,000     22,400      (1,400)       (6.3%)
    Direct costs
    Salaries & wages                            445       500         55      11.0%     4,000      5,000       1,000        20.0%
    LSL provision                                75       100         25      25.0%     2,000      2,500         500        20.0%
    Salary oncosts - w/cover                    125       150         25      16.7%     1,511      1,500         (11)      (0.7%)
    Salary oncosts - super                      175       150        (25)   (16.7%)     2,121      2,000        (121)      (6.1%)
    Other staff related                            -       50         50     100.0%     1,111      1,000        (111)     (11.1%)
    Materials                                    30        40         10      25.0%     1,511      1,000        (511)     (51.1%)
    Materials - other                            40        30        (10)   (33.3%)       560        500         (60)     (12.0%)
    Repairs & maintenance                        12        10         (2)   (20.0%)       647        600         (47)      (7.8%)
                                                902     1,030        128               13,461     14,100         639
    Gross contribution                        5,098     4,470        628                7,539      8,300        (761)
Monument
    Income                                    4,500     4,000        500      12.5%    22,500     23,000        (500)       (2.2%)
    Direct costs
    Salaries & wages                            444       500         56      11.2%     5,555      5,000        (555)     (11.1%)
    LSL provision                               111       100        (11)   (11.0%)     2,222      2,500         278        11.1%
    Salary oncosts - w/cover                    151       150         (1)     (0.7%)    1,111      1,500         389        25.9%
    Salary oncosts - super                      141       150          9        6.0%    2,222      2,000        (222)     (11.1%)
    Other staff related                           44       50          6       12.0%    1,111      1,000        (111)     (11.1%)
    Materials                                     25       40         15       37.5%      555        500         (55)     (11.0%)
    Materials - other                             55       30        (25)   (83.3%)       444        500          56        11.2%
    Contractors                                   15       10         (5)   (50.0%)       555        600          45         7.5%
    Hire of equipment                             25       20         (5)   (25.0%)       812      1,000         188        18.8%
    Repairs & maintenance                         45       50          5       10.0%      454        500          46         9.2%
                                              1,056     1,100         44               15,041     15,100          59
    Gross contribution                        3,444     2,900        544                7,459      7,900        (441)
Plaque
    Income                                    2,000     2,500       (500)   (20.0%)    33,000     32,500        500          1.5%
    Direct costs
    Salaries & wages                            451       500         49        9.8%    5,555      5,000        (555)     (11.1%)
    LSL provision                               111       100        (11)   (11.0%)     2,222      2,500         278        11.1%
    Salary oncosts - w/cover                    141       150          9        6.0%    1,111      1,500         389        25.9%
    Salary oncosts - super                      141       150          9        6.0%    2,222      2,000        (222)     (11.1%)
    Other staff related                           55       50         (5)   (10.0%)     1,111      1,000        (111)     (11.1%)

       674489_2.XLS, memorialisation
                                                          CCA TRUST
                                  INCOME STATEMENT FOR THE PERIOD ENDED 30 SEPTEMBER 2007
                                           Sep-07    Sep-07    Variance   Variance   YTD         YTD       Variance     Variance
                                   Notes   Actual    Budget       $          %      Actual      Budget        $            %
 BUSINESS UNIT - MEMORIALISATION GROSS CONTRIBUTION
    Materials                                    44        40         (4)   (10.0%)       555      1,000        445         44.5%
    Materials - other                            35        30         (5)   (16.7%)       444        500         56         11.2%
    Repairs & maintenance                        15        10         (5)   (50.0%)       454        600        146         24.3%
                                                993     1,030         37               13,674     14,100        426
    Gross contribution                        1,007     1,470       (463)              19,326     18,400        926
Niche wall
    Income                                    1,500     1,000        500      50.0%    25,000     30,000      (5,000)     (16.7%)
    Direct costs
    Salaries & wages                            451       500         49       9.8%     5,555      5,000        (555)     (11.1%)
    LSL provision                               111       100        (11)   (11.0%)     2,222      2,500         278        11.1%
    Salary oncosts - w/cover                    141       150          9       6.0%     1,111      1,500         389        25.9%
    Salary oncosts - super                      141       150          9       6.0%     2,222      2,000        (222)     (11.1%)
    Other staff related                          55        50         (5)   (10.0%)     1,111      1,000        (111)     (11.1%)
    Materials                                     44       40         (4)   (10.0%)       555      1,000         445        44.5%
    Materials - other                             35       30         (5)   (16.7%)       444        500          56        11.2%
    Repairs & maintenance                         15       10         (5)   (50.0%)       454        600         146        24.3%
                                                993     1,030         37               13,674     14,100         426
    Gross contribution                          507       (30)       537               11,326     15,900      (4,574)
Niche ground
    Income                                    1,000     1,500       (500)   (33.3%)    30,000     25,000       5,000        20.0%
    Direct costs
    Salaries & wages                            451       500         49       9.8%     5,555      5,000        (555)     (11.1%)
    LSL provision                               111       100        (11)   (11.0%)     2,222      2,500         278        11.1%
    Salary oncosts - w/cover                    141       150          9       6.0%     1,111      1,500         389        25.9%
    Salary oncosts - super                      141       150          9       6.0%     2,222      2,000        (222)     (11.1%)
    Other staff related                           55       50         (5)   (10.0%)     1,111      1,000        (111)     (11.1%)
    Materials                                     44       40         (4)   (10.0%)       555      1,000         445        44.5%
    Materials - other                             35       30         (5)   (16.7%)       444        500          56        11.2%
    Depreciation                                  15       10         (5)   (50.0%)       454        600         146        24.3%
                                                993     1,030         37               13,674     14,100         426
    Gross contribution                             7      470       (463)              16,326     10,900       5,426
Tree/plant/shrub
    Income                                    1,000     1,500       (500)   (33.3%)    25,000     30,000      (5,000)     (16.7%)
    Direct costs
    Salaries & wages                            451       500         49       9.8%     5,555      5,000        (555)     (11.1%)
    LSL provision                               111       100        (11)   (11.0%)     2,222      2,500         278        11.1%

       674489_2.XLS, memorialisation
                                                         CCA TRUST
                                 INCOME STATEMENT FOR THE PERIOD ENDED 30 SEPTEMBER 2007
                                          Sep-07    Sep-07    Variance   Variance   YTD          YTD       Variance     Variance
                                  Notes   Actual    Budget       $          %      Actual       Budget        $            %
BUSINESS UNIT - MEMORIALISATION GROSS CONTRIBUTION
    Salary oncosts - w/cover                   141       150          9       6.0%     1,111       1,500         389        25.9%
    Salary oncosts - super                     141       150          9       6.0%     2,222       2,000        (222)     (11.1%)
    Other staff related                         55        50         (5)   (10.0%)     1,111       1,000        (111)     (11.1%)
    Materials                                   44        40         (4)   (10.0%)       555       1,000         445        44.5%
    Materials - other                           35        30         (5)   (16.7%)       444         500          56        11.2%
    Depreciation                                15        10         (5)   (50.0%)       454         600         146        24.3%
                                               993     1,030         37               13,674      14,100         426
    Gross contribution                            7      470       (463)              11,326      15,900      (4,574)
Object
    Income                                   1,500     1,000        500      50.0%    25,000      30,000      (5,000)     (16.7%)
    Direct costs
    Salaries & wages                           451       500         49       9.8%     5,555       5,000        (555)     (11.1%)
    LSL provision                              111       100        (11)   (11.0%)     2,222       2,500         278        11.1%
    Salary oncosts - w/cover                   141       150          9       6.0%     1,111       1,500         389        25.9%
    Salary oncosts - super                     141       150          9       6.0%     2,222       2,000        (222)     (11.1%)
    Other staff related                          55       50         (5)   (10.0%)     1,111       1,000        (111)     (11.1%)
    Materials                                    44       40         (4)   (10.0%)       555       1,000         445        44.5%
    Materials - other                            35       30         (5)   (16.7%)       444         500          56        11.2%
    Depreciation                                 15       10         (5)   (50.0%)       454         600         146        24.3%
                                               993     1,030         37               13,674      14,100         426
    Gross contribution                         507       (30)       537               11,326      15,900      (4,574)
Accessories
    Income                                   1,000     1,500       (500)   (33.3%)        55         35          20         57.1%
    Direct costs
    Materials                                  850     1,000        150      15.0%        50         40          (10)     (25.0%)
    Gross contribution                         150       500       (350)                   5         (5)          10
Remembrance items
    Income                                     850     1,000       (150)   (15.0%)        50         40          10         25.0%
    Direct costs
    Materials                                  485       500         15       3.0%        35         45          10         22.2%
    Gross contribution                         365       500       (135)                  15         (5)         20
Memorialisation - Other charges
     Income (gross contribution)               500       485         15       3.1%        55         45          10         22.2%

Memorialisation gross contribution          11,592    11,205      387                  84,703     93,235      (8,532)


        674489_2.XLS, memorialisation
                                                         CCA TRUST
                                   INCOME STATEMENT FOR THE PERIOD ENDED 30 SEPTEMBER 2007
                                           Sep-07   Sep-07    Variance   Variance     YTD          YTD       Variance     Variance
                                    Notes  Actual   Budget       $          %        Actual       Budget        $            %
BUSINESS UNIT - MEMORIALISATION GROSS CONTRIBUTION
Allocatable overheads
    Consultancy fees                            455      500         45        9.0%      5,852       5,000        (852)     (17.0%)
    Depreciation                                150    1,000        850      85.0%      15,251      12,000      (3,251)     (27.1%)
    Depreciation - cultural assets              250      150       (100)   (66.7%)       2,515       2,000        (515)     (25.8%)
    Fees and permits                            150      150           -       0.0%      1,515       2,000         485        24.3%
    Fringe benefits tax                         255      250         (5)     (2.0%)      2,115       3,000         885        29.5%
    Grounds maintenance supplies                378      350        (28)     (8.0%)      1,515       1,500         (15)      (1.0%)
    Mapping & tracking costs                    458      450         (8)     (1.8%)      2,115       2,500         385        15.4%
    Phones & communications                     113      150         37       24.7%      1,115       1,500         385        25.7%
    Printing & stationery                       285      250        (35)   (14.0%)       2,115       2,500         385        15.4%
    Repairs & maintenance                       372      350        (22)     (6.3%)      3,515       3,500         (15)      (0.4%)
    Salaries & wages                            444      450          6        1.3%      4,515       4,000        (515)     (12.9%)
    LSL provision                               282      250        (32)   (12.8%)         800       1,000         200        20.0%
    Salary oncosts - w/cover                    555      450       (105)   (23.3%)       1,519       2,500         981        39.2%
    Salary oncosts - super                      685      500       (185)   (37.0%)       4,519       5,000         481         9.6%
    Other staff related                         251      100       (151)  (151.0%)       1,895       1,500        (395)     (26.3%)
    Unearned income adjustment                  251      300         49       16.3%      1,959       1,500        (459)     (30.6%)
    Vehicle costs                               222      400        178       44.5%      2,509       2,500          (9)      (0.4%)
                                                                       -         -%                                  -           -%
                                              5,556    6,050        494                 55,339      53,500      (1,839)

   Memorialisation Net Contribution          6,036     5,155       881                   29,364     39,735     (10,371)




      674489_2.XLS, memorialisation
                                                                CCA TRUST
                                          INCOME STATEMENT FOR THE PERIOD ENDED 30 SEPTEMBER 2007
                                                  Sep-07   Sep-07    Variance   Variance     YTD         YTD       Variance     Variance
                                           Notes  Actual   Budget       $         %         Actual      Budget        $           %
BUSINESS UNIT - INVESTMENTS NET CONTRIBUTION
Income
    Dividend                                         3,809    3,889        (80)     (2.1%)     10,405      8,890       1,515        17.0%
    Interest                                         3,839    3,839           -       0.0%      8,405      8,390          15         0.2%
    Rent                                             4,139    4,189        (50)     (1.2%)      9,405      9,890        (485)      (4.9%)
    Franking credit rebate                           3,874    3,889        (15)     (0.4%)      9,112      8,890         222         2.5%
    Gain / loss on disposal of financial
    investments                                      3,834    3,839         (5)     (0.1%)      9,005      9,390        (385)      (4.1%)
    Realised Gain/loss on financial
    investments transferred from reserves            4,144    4,189        (45)     (1.1%)     13,111     12,890        221          1.7%
    Holding gain / (loss) on financial
    investments                                  3,774      3,789       (15)     (0.4%)        25,005     24,930          75         0.3%
                                                27,413     27,623      (210)                   84,448     83,270       1,178
Direct costs
   Brokers fees                                  1,369      1,248      (121)     (9.7%)         3,680      3,480        (200)      (5.7%)
   Bank charges                                  1,169      1,148       (21)     (1.8%)         2,730      3,346         616        18.4%
   Agents costs                                  1,122      1,133        11        1.0%         3,285      3,280          (5)      (0.2%)
   Depreciation                                  1,088      1,093         5        0.5%         3,930      3,980          50         1.3%
   Management fee                                1,083      1,088         5        0.5%         4,035      3,980         (55)      (1.4%)
   Rates & taxes                                 1,073      1,078         5        0.5%         4,330      4,880         550        11.3%
   Repairs & maintenance                         1,063      1,068         5        0.5%         2,830      2,780         (50)      (1.8%)
   Transaction related costs                     1,060      1,058        (2)     (0.2%)         1,200      1,680         480       28.6%
                                                 9,027      8,914      (113)                   26,020     27,406       1,386

    Gross contribution                          18,386     18,709      (323)                   58,428     55,864       2,564
Allocatable overheads
    Consultancy fees                               444        400       (44)    (11.0%)         2,500      2,500           -         0.0%
    Fringe benefits tax                            251        200       (51)    (25.5%)         2,151      2,000        (151)      (7.6%)
    Phone & communications                         151        100       (51)    (51.0%)         2,151      1,500        (651)     (43.4%)
    Salaries & wages                             2,515      2,500       (15)     (0.6%)         8,510      8,000        (510)      (6.4%)
    LSL provision                                  151        100       (51)    (51.0%)         2,000      2,150         150         7.0%
    Salary oncosts - w/cover                       175        150       (25)    (16.7%)         2,500      2,200        (300)     (13.6%)
    Salary oncosts - super                         175        200        25       12.5%         3,500      3,200        (300)      (9.4%)
    Other staff related                            175        150       (25)    (16.7%)         2,500      2,500           -         0.0%

                                                 4,037      3,800      (237)                   25,812     24,050      (1,762)

    Net Contribution                            14,349     14,909      (560)                   32,616     31,814        802



          674489_2.XLS, investments
                                                                CCA TRUST
                                          INCOME STATEMENT FOR THE PERIOD ENDED 30 SEPTEMBER 2007
                                                  Sep-07   Sep-07    Variance Variance       YTD         YTD       Variance     Variance
                                           Notes  Actual   Budget       $        %          Actual      Budget        $            %
GROUNDS MAINTENANCE
  Consultancy fees                                     777       800       23       2.9%        2,428      2,500          72         2.9%
  Contract labour                                      555       500      (55)   (11.0%)        1,735      1,563        (172)     (11.0%)
  Depreciation                                         451       500       49       9.8%        1,410      1,563         153         9.8%
  Depreciation - cultural assets                       251       400      149      37.3%          784      1,250         466        37.3%
  Equipment hire                                       981     1,000       19       1.9%        3,066      3,125          59         1.9%
  Fire fighting equipment & services                   451       500       49       9.8%        1,410      1,563         153         9.8%
  Fringe benefits tax                                  281       250      (31)   (12.4%)          878        781         (97)     (12.4%)
  Heavy equipment                                      191       150      (41)   (27.3%)          597        469        (128)     (27.3%)
  Light equipment repairs & maintenance                200       150      (50)   (33.3%)          625        469        (156)     (33.3%)
  Loose tools                                          250       250        -       0.0%          781        781           -         0.0%
  Materials                                            155       150       (5)    (3.3%)          484        469         (16)      (3.3%)
  Native vegetation areas                              222       250       28      11.2%          694        781          88        11.2%
  Phones & communications                              111       150       39      26.0%          347        469         122        26.0%
  Repairs & maintenance                                222       250       28      11.2%          694        781          88        11.2%
  Rubbish removal                                      445       500       55      11.0%        1,391      1,563         172        11.0%
  Salaries & wages                                   3,460     3,750      290       7.7%       10,814     12,000       1,186         9.9%
  LSL provision                                        222       150      (72)   (48.0%)          694        469        (225)     (48.0%)
  Salary oncosts - w/cover                             244       320       76      23.8%          888      1,000         112        11.2%
  Salary oncosts - super                               215       250       35      14.0%          672        781         109        14.0%
  Other staff related                                  181       200       19       9.5%          566        625          59         9.5%
  Security                                           1,111     1,500      389      25.9%        3,472      4,688       1,216        25.9%
  Subscriptions                                      2,222     2,100     (122)    (5.8%)        3,945      3,563        (382)     (10.7%)
  Vehicles                                             111       150       39      26.0%          347        469         122        26.0%
  Water system                                         111       150       39      26.0%          347        469         122        26.0%
  Workshop supplies                                    222       150      (72)   (48.0%)          694        469        (225)     (48.0%)

                                                    13,642    14,520      878                  39,762     42,660       2,898




        674489_2.XLS, grnds maint
                                                         CCA TRUST
                                   INCOME STATEMENT FOR THE PERIOD ENDED 30 SEPTEMBER 2007
                                           Sep-07   Sep-07    Variance Variance       YTD         YTD       Variance     Variance
                                    Notes  Actual   Budget       $        %          Actual      Budget        $            %
ADMINISTRATION EXPENSES
  Accounting                                  2,350     2,500      150        6.0%       5,123      5,000        (123)      (2.5%)
  Amortisation                       1          850       900       50        5.6%       2,550      2,700         150         5.6%
  Audit fees                         2        1,950     1,800     (150)     (8.3%)       4,000      4,500         500        11.1%
  Bad debts                                      85        83       (2)     (2.0%)         875        830         (45)      (5.4%)
  Bank charges                                  450       417      (33)     (8.0%)       1,555      1,500         (55)      (3.7%)
  Bank interest                                 160       167        7        4.0%         520        520           -         0.0%
  Cleaning & supplies                           120       125        5        4.0%         845        850           5         0.6%
  Computer expenses                             160       167        7        4.0%       2,250      2,000        (250)     (12.5%)
  Conferences & seminars                        220       250       30       12.0%         350        300         (50)     (16.7%)
  Consultancy fees                              412       417        5        1.1%       1,500      1,500           -         0.0%
  Contract labour                               200       208        8        4.0%         400        250        (150)     (60.0%)
  Courier & postage                             400       417       17        4.0%       1,045      1,200         155        12.9%
  Depreciation                                  450       417      (33)     (8.0%)       1,320      1,320           -         0.0%
  Depreciation - cultural assets                250       208      (42)    (20.0%)       1,215      1,250          35         2.8%
  Doubtful debts expense                        450       417      (33)     (8.0%)         455        450          (5)      (1.1%)
  Entertainment                                 400       417       17        4.0%         515        500         (15)      (3.0%)
  Fringe benefits tax                           210       208       (2)     (0.8%)         331        250         (81)     (32.4%)
  Finance lease interest                        562       667      105       15.7%         871        948          77         8.1%
  General expenses                              441       417      (24)     (5.8%)         512        756         244        32.3%
  Insurances                                    221       208      (13)     (6.1%)       2,512      2,500         (12)      (0.5%)
  Leasing costs                                 412       417        5        1.1%       1,512      1,500         (12)      (0.8%)
  Legal fees                                     70        83       13       16.0%       1,112      1,000        (112)     (11.2%)
  Light & power                                 852     1,000      148       14.8%       3,201      3,200          (1)      (0.0%)
  Office equipment & supplies                   421       417       (4)     (1.0%)       1,112      1,000        (112)     (11.2%)
  Phones & communications                       852     1,000      148       14.8%       2,012      2,500         488        19.5%
  Printing & stationery                         752     1,000      248       24.8%       2,101      2,000        (101)      (5.1%)
  Promotions & advertising                      421       417       (4)     (1.0%)       5,012      5,000         (12)      (0.2%)
  Rates and taxes                               352       417       65       15.5%       1,512      1,500         (12)      (0.8%)
  Repairs & maintenance                         852       417     (435)   (104.5%)       3,215      3,000        (215)      (7.2%)
  Salaries & wages                            4,521     4,167     (354)     (8.5%)      16,429     17,024         595         3.5%
  LSL provision                                 512       417      (95)    (22.9%)         512        417         (95)     (22.8%)
  Salary oncosts - w/cover                      215       417      202       48.4%         750        785          35         4.5%
  Salary oncosts - super                        215       208       (7)     (3.2%)       2,512      2,500         (12)      (0.5%)
  Other staff related                           412       417        5        1.1%       4,512      5,000         488         9.8%
  Security                                      512       417      (95)    (22.9%)       4,512      5,000         488         9.8%
  Subscriptions                                 215       208       (7)     (3.2%)       2,152      2,500         348        13.9%

        674489_2.XLS, admin
                                                     CCA TRUST
                               INCOME STATEMENT FOR THE PERIOD ENDED 30 SEPTEMBER 2007
                                       Sep-07   Sep-07    Variance   Variance     YTD          YTD       Variance     Variance
                                Notes  Actual   Budget       $          %        Actual       Budget        $            %
   Travel & accommodation                   108      100         (8)     (8.0%)      1,212       1,200         (12)       (1.0%)
   Trust member expenses                    215      250         35       14.0%      3,333       3,000        (333)     (11.1%)
   Vehicles                               2,150    1,250       (900)   (72.0%)       6,250       5,000      (1,250)     (25.0%)

                                         24,400    23,425      (975)                 91,707     92,250         543

Schedule 1 - Amortisation
   Leased assets                           500       500         -       0.0%         1,500      1,500           -         0.0%
   Intangible assets                       350       400        50      12.5%         1,050      1,200         150        12.5%
                                           850       900        50                    2,550      2,700         150
Schedule 2 - Audit fees
   VAGO                                   1,200     1,000      (200)   (20.0%)        2,750      3,000         250         8.3%
   Other                                    750       800        50       6.3%        1,250      1,500         250        16.7%
                                          1,950     1,800      (150)                  4,000      4,500         500




         674489_2.XLS, admin
                                                                       CCA TRUST
                                                 INCOME STATEMENT FOR THE PERIOD ENDED 30 SEPTEMBER 2007
                                                          Sep-07   Sep-07    Variance Variance      YTD          YTD         Variance       Variance
                                                   Notes  Actual   Budget       $        %         Actual       Budget          $              %
OTHER INCOME (EXPENSES)
  Profit (loss) on sale of asset                     1       2,500         -     2,500                 2,500           -         2,500
  Discount received                                              -         -         -                 1,000           -         1,000
  Donations and grants                                           -         -         -                     -           -             -
  Government grants - general                        2       2,000     2,000         -                 2,000       2,000             -
   Government grants - capital                       3           -         -         -                15,000      12,000         3,000
  Impairment of property, plant and
  equipment                                                      -          -         -                     -            -              -
  Reversal of impairment loss on property,
  plant & equipment                                              -          -        -                     -             -           -
  Insurance recovery                                         7,250          -    7,250                 7,250             -       7,250
  Revaluation write-down of assets                               -          -        -                     -             -           -
  Reversal of revaluation write-down of
  assets                                                         -         -         -                     -           -             -
  Sundry income                                                250       500      (250)                2,250       1,500           750
                                                            12,000     2,500     9,500                30,000      15,500        14,500


Note 1 - Profit (loss) on sale of asset
   Land
   Proceeds                                                 35,000     30,000                         35,000      30,000
   Written down value                                      (30,000)   (30,000)                       (30,000)    (30,000)
                                 Net profit (loss)           5,000          -    5,000                 5,000           -         5,000
   Buildings
   Proceeds
   Written down value
                                 Net profit (loss)               -          -         -                     -            -              -
   Plant, equipment & motor vehicles
   Proceeds                                                 17,500     20,000                         17,500      20,000
   Written down value                                      (20,000)   (20,000)                       (20,000)    (20,000)
                                 Net profit (loss)          (2,500)         -    (2,500)              (2,500)          -        (2,500)
   Infrastructure roads
   Proceeds
   Written down value
                                 Net profit (loss)               -          -         -                     -            -              -
   Infrastructure other than roads
   Proceeds

         674489_2.XLS, other
                                                                         CCA TRUST
                                                   INCOME STATEMENT FOR THE PERIOD ENDED 30 SEPTEMBER 2007
                                                            Sep-07   Sep-07   Variance Variance       YTD          YTD         Variance       Variance
                                                     Notes  Actual   Budget      $         %         Actual       Budget          $              %
    Written down value
                                Net profit (loss)                  -         -        -                       -            -              -
    Cultural assets
    Proceeds
    Written down value
                                Net profit (loss)                  -         -        -                       -            -              -
    Intangible assets
    Proceeds
    Written down value
                                Net profit (loss)                  -         -        -                      -             -           -
                                                               2,500         -    2,500                  2,500             -       2,500
Note 2 - Government grants - general
   Commonwealth general purpose - other
   current                                                         -         -        -                       -            -              -
   Grants from other states, territories & local
   government                                                      -         -        -                       -            -              -
   Grants from general government sector
   departments - within portfolio                              2,000     2,000        -                  2,000       2,000                -
   Grants from general government sector
   departments - outside portfolio                                 -         -        -                      -           -                -
                                                               2,000     2,000        -                  2,000       2,000                -
Note 3 - Government grants - capital
   General commonwealth - capital                                  -         -        -                 15,000      12,000         3,000
   Grants from other states, territories & local
   government - capital                                            -         -        -                       -            -              -
   Grants from general government sector
   departments - within portfolio                                  -         -        -                       -            -              -
   Grants from general government sector
   departments - outside portfolio
                                                                   -         -        -                      -           -             -
                                                                   -         -        -                 15,000      12,000         3,000




         674489_2.XLS, other
                                           Common Chart of Accounts & Reporting
                                                                   User Manual


Variance Analysis1
Overview
Variance analysis is a process of comparing the Trust’s actual performance with its budgeted
(or anticipated) performance for any particular period. The difference between these two
figures is described as the ‘variance’. In the variance analysis worksheet, the variance is
expressed as both an absolute amount and as a percentage of the budget amount.


Example – actual mausoleum services business unit allocatable overheads incurred for April
2008 are $12,000 against a budgeted figure of $14,250. The variance amount for the month is
equal to $2,250, and is a favourable variance as actual costs are below budget. The
percentage variance is calculated as $2,250 / $14,250 to arrive at a 15.8% favourable variance
on budget (that is, actual costs are 15.8% below the level budgeted for the period).


Variances are generally described as being either:
ƒ Favourable – representing a gain or saving to the Trust, or
ƒ Unfavourable – representing a loss against anticipated results for the Trust.

The term ‘analysis’ relates to the investigation of the reasons for the variance.

The variance analysis worksheet draws from the income statement and supporting schedules.
It discloses month and YTD balances together with variance amount and percentage for:
ƒ Each business unit – income less direct costs less allocatable overheads to arrive at net
    contribution, followed by
ƒ Grounds maintenance (pooled costs) – total, followed by
ƒ Administration (pooled costs) – total, followed by
ƒ Other income (expenses) – total.
An area is provided under each of the summary information sections for the inclusion of
reasons for any material variances, and for details of any actions to be taken based on the
reasons provided.




1
 Material provided within this section should be read in conjunction with the general comments provided under
“Management Reports” earlier in this manual

                                                                                                   Page 140
Issue date: July 2008
                                      Common Chart of Accounts & Reporting
                                                              User Manual


Guidelines

Data entry

As noted in the earlier section on the Income Statement, the management reports template
includes a worksheet – tab ‘IS Guide’ – which provides guidance on data entry requirements
for the variance analysis worksheet. A copy of the IS Guide worksheet is included in sub-
section “Income Statement – example” of this manual.


General

All material variances should be fully investigated and the reasons for the variance, together
with any actions required to be taken, noted on the variance analysis worksheet. Matters to
consider for the assessment of whether a variance is material are provided in the business
rules for the CCA.

The factor/s behind the variance should be identified as being either once off or of an ongoing
nature. If ongoing, the Trust may consider revising its budget figures to reflect the change in
circumstances.

Investigation of variances should be undertaken at the individual line item level – for instance,
each cost item that comprises mausoleum allocatable overheads should be reviewed for any
material variances even though the variance in the total mausoleum allocatable overheads
may not be material.




                                                                                       Page 141
Issue date: July 2008
                                    Common Chart of Accounts & Reporting
                                                            User Manual


Variance Analysis - example

Set out on the following pages is an example format for the Variance Analysis worksheet.
The figures shown have been drawn from the example of the Income Statement. All values
and details are fictitious and are provided for illustration purposes only.




                                                                                  Page 142
Issue date: July 2008
                                                                 CCA TRUST
                               VARIANCE ANALYSIS - INCOME STATEMENT FOR THE PERIOD ENDED 30 SEPTEMBER 2007
           Positive (negative) variance
                                                 Sep-07    Sep-07    Variance Variance     YTD       YTD                                         Variance      Variance
                                         Notes   Actual    Budget       $       %         Actual    Budget                                          $            %

Interments
        Income                                               82,722         81,440           1,282           1.6%          313,900    312,338         1,562             0.5%
        Direct costs                                         27,845         28,960           1,115           3.9%          206,089    211,029         4,940             2.3%
        Allocatable overheads                                18,508         19,532           1,024           5.2%           62,206     61,277          (929)          (1.5%)
                         Net contribution                    36,369         32,948           3,421                          45,605     40,032         5,573

                                                Details / discussion                                                                   Action required
        Results from interment services are marginally better than anticipated
         Improved staff planning has resulted in lower overtime costs which has been primary contributing
        factor to favourable variance in direct costs                                                                Continue new scheduling procedures implemented

Cremation services
        Income                                               83,000         95,000         (12,000)        (12.6%)         280,000    280,000             -             0.0%
       Direct costs                                          33,023         31,818          (1,205)         (3.8%)         116,182    109,539        (6,643)          (6.1%)
       Allocatable overheads                                 23,597         22,500          (1,097)         (4.9%)          74,217     72,450        (1,767)          (2.4%)
                        Net contribution                     26,380         40,682         (14,302)                         89,601     98,011        (8,410)

                                                  Details / discussion                                                                 Action required
         Unfavourable variance in current month income due to loss of several day's service capability
        (cremator malfunction)                                                                                       Review preventive maintenance program
         Increased direct costs associated with repairs to cremator

Mausoleum
       Income                                                34,000         32,500           1,500           4.6%          324,200    322,750         1,450            0.4%
       Direct costs                                          13,699         14,100             401           2.8%          183,437    188,700         5,263            2.8%
       Allocatable overheads                                 11,145         13,140           1,995          15.2%           64,056     72,900         8,844           12.1%
                        Net contribution                      9,156          5,260           3,896                          76,707     61,150        15,557

                                                  Details / discussion                                                                 Action required
        Increased control over purchasing function and implementation of better procedures (such as
        obtaining quotes from alternate suppliers) has contributed to favourable variance in allocatable
        overheads                                                                                                    N/a

Memorialisation
       Income                                                19,850         19,985            (135)         (0.7%)         181,660    193,020       (11,360)          (5.9%)
       Direct costs                                           8,258          8,780             522            5.9%          96,957     99,785         2,828             2.8%

         674489_2.XLS, Variance Analysis
                                                                 CCA TRUST
                               VARIANCE ANALYSIS - INCOME STATEMENT FOR THE PERIOD ENDED 30 SEPTEMBER 2007
           Positive (negative) variance
                                                 Sep-07    Sep-07    Variance  Variance    YTD       YTD                                      Variance          Variance
                                           Notes Actual    Budget       $        %        Actual    Budget                                       $                %
        Allocatable overheads                        5,556    6,050        494     8.2%      55,339   53,500                                     (1,839)            (3.4%)
                          Net contribution           6,036    5,155        881               29,364   39,735                                    (10,371)

                                                 Details / discussion                                                             Action required
                                                                                                               Review marketing strategy for further areas of
        Better month in relation to income generation                                                         improvement

Investments
        Income                                               27,413          27,623        (210)    (0.8%)          84,448         83,270          1,178              1.4%
        Direct costs                                          9,027           8,914        (113)    (1.3%)          26,020         27,406          1,386              5.1%
        Allocatable overheads                                 4,037           3,800        (237)    (6.2%)          25,812         24,050         (1,762)           (7.3%)
                         Net contribution                    14,349          14,909        (560)                    32,616         31,814            802

                                                  Details / discussion                                                             Action required
        Investment results are generally in line with strategy implemented                                    N/a

Grounds maintenance                                          13,642          14,520         878       6.0%          39,762         42,660          2,898             6.8%

                                                 Details / discussion                                                              Action required
         Continued favourable variance resulting from staff planning & purchasing policy improvements noted
        above                                                                                                 N/a

Administration                                               24,400          23,425        (975)    (4.2%)          91,707         92,250            543             0.6%

                                                Details / discussion                                                               Action required
        Administration costs continue to be maintained within anticipated levels                              N/a

Other income (expenses)                                      12,000           2,500        9,500    380.0%          30,000         15,500         14,500            93.5%

                                                   Details / discussion                                                            Action required
        Receipt of income in current month that was not included in budget:                                   N/a
        - net gain on disposal of land offset by loss on sale of vehicle ($2,500 income)
        - recovery of funds from insurance claim ($7,500)




         674489_2.XLS, Variance Analysis
                                           Common Chart of Accounts & Reporting
                                                                   User Manual


Balance Sheet1
Overview
A balance sheet discloses the financial position of the Trust at a particular point in time.

The items on a balance sheet are grouped in three classifications:
ƒ Assets – may be further classified as current and non-current
ƒ Liabilities – may be further classified as current and non-current
ƒ Equity

At any point in time, the Trust’s equity will be equal to the total value of its assets less the
total value of its liabilities – that is:

         Equity = Assets less Liabilities


The balance sheet template incorporates a summary balance sheet supported by detailed notes
depicting the composition of the items shown on the summary balance sheet (where
appropriate). The summary balance sheet is set out in the following manner:
ƒ Current asset plus non-current assets equals total assets, followed by
ƒ Current liabilities plus non-current liabilities equalling total liabilities, followed by
ƒ Net assets – arrived at by deducting total liabilities from total assets, followed by
ƒ Equity

The financial position of the Trust as at the end of the current reporting period is shown in the
first (left) column with the value of the balance sheet item as at the end of the prior financial
year being shown in the second (right) column. Additional comparative columns – for
example, disclosing the prior reporting date value – may be added at the Trust’s discretion.




1
 Material provided within this section should be read in conjunction with the general comments provided under
“Management Reports” earlier in this manual

                                                                                                   Page 145
Issue date: July 2008
                                      Common Chart of Accounts & Reporting
                                                              User Manual


Guidelines

Data entry

The management reports template includes a worksheet – tab ‘BS Guide’ – which provides
guidance on data entry requirements for the balance sheet and related schedules. A copy of
the BS Guide worksheet is included in sub-section “Balance Sheet – example” of this manual.


General

The balance sheet is generally prepared and reviewed at the end of each calendar month.

Formula and reference cells should be checked for validity (for example, cells are referencing
the correct fields so that the balance shown for the asset item in the notes agrees to the
summary balance sheet value) prior to distribution to users. This is to promote accuracy and
completeness of information available for management purposes.

Manual entry to the template may be reduced through the inclusion of links and functions.
Examples of potential means include:
ƒ End of current period values may be automated through the use of look-up functions to a
  sheet containing the general ledger values (that is, general ledger trial balance exported to
  excel)
ƒ Prior year comparative values may be automated by inserting a formula to bring in the
  balances from the previous financial year balance sheet
ƒ Prior year comparatives may be entered once, and the template copied (inclusive of these
  balances) for future periods

Standard notes have been established for a number of the balance sheet items. These may be
tailored – for example, removed or expanded – to the Trust’s requirements. When removing
notes from the supporting schedule, the Trust should ensure that the corresponding link in the
summary balance sheet has been deleted.

The template may be tailored to meet the Trust’s operational requirements. When removing
any assets and liabilities from the summary balance sheet, the Trust should refer to the funds
flow statement and remove any links that are no longer valid.




                                                                                       Page 146
Issue date: July 2008
                                     Common Chart of Accounts & Reporting
                                                             User Manual


Balance Sheet - example

Set out on the following pages is an example format for the Balance Sheet, and supporting
notes, which incorporates all of the CCA accounts. All balances shown are fictitious and are
provided for illustration purposes only.




                                                                                    Page 147
Issue date: July 2008
CCA TRUST
GUIDELINES FOR DATA ENTRY IN BALANCE SHEET TEMPLATE

Sheet              Details

This worksheet provides guidance on data entry requirements of the balance sheet template.
These guidelines advise which cells require input and which contain formulas (and therefore, where no input
is required). They also provide an overview of the interactions (precedents and dependencies) of the
worksheets included in the template

This template may be used to prepare the monthly balance sheet from data extracted from the general ledger or
as an example of the format to be set up within the Trust's general ledger reporting module.
These guidelines are designed to assist where the Trust is using the template to prepare its monthly balance
sheet

Enter name of Trust and period date below to update headings of worksheets:

Name of Trust:     CCA TRUST
Period date:       30 SEPTEMBER 2007
Period date
(short):           30-Sep-07


                   Formula and reference cells should be checked regularly to ensure that they are still valid and referencing
All
                   the correct fields
                   Care must be taken when deleting sections that are not relevant to the Trust's operations as formulas and
                   cells may be linked.
                   Input fields are highlighted in 'light green'. Manual entry may be reduced through insertion of links and
                   /or functions - see below for further details
                   Prior financial year comparatives need only be entered once as template may be copied from period to
                   period


Summary            The 'red' value in the top left hand corner (A1) denotes whether the balance sheet is in balance.
                   If A1 shows a red 0 - the balance sheet is in balance
                   If A1 shows red 'err' - the balance sheet is out of balance. The amount by which it is out of balance is
                   shown under the equity total at the end of the balance sheet

                   The balance sheet shows values for:
                   - current reporting period end, and
                   - prior financial year end comparative

                   The balance sheet values are:
                   - fed in from the 'Balance Sheet Notes' that are set out on the following page; or
                   - entered in manually as positives and negatives (rather than debits and credits).
                   Manual entry may be automated through the use of look-up functions to a dump of the general ledger
                   values to excel

                   Where values are fed in through notes:
                   - the note reference is shown in the column headed 'Notes'. These are hyperlinked so as to take the user
                   directly to the relevant note on the following page
                   - the total of the amounts detailed in the notes will be brought in to the summary balance sheet


                   Standard notes have been set up for a number of the balance sheet items. These may be tailored (eg
Notes
                   removed or expanded) to the Trust's requirements
                   Details are generally required to be manually entered with the exception of:
                   - totals (which include a summing formula)


Template model, BS Guide                                                                                      31/07/2008
CCA TRUST
GUIDELINES FOR DATA ENTRY IN BALANCE SHEET TEMPLATE

Sheet             Details
                  - percentages (in relation to the aging analysis of accounts receivable and accounts payable)
                  Manual entry may be automated through the use of look-up functions to a dump of the general ledger
                  values to excel

Funds flow
                  The 'red' alpha/number in the top left hand corner (A1) denotes whether the funds flow schedule balances
schedule
                  If a red '-' (ie dash) is shown - the funds flow schedule is in balance
                  If a red 'err' appears - the funds flow schedule does not balance
                  The amount by which the schedule does not balance (if applicable) is provided in the check row, in red,
                  shown at the bottom of schedule. Any amount shown will require investigation and correction.


                  Reconciliation of net surplus (loss) from operations may be automated via links to the income statement
                  template to extract values
                  General movements in balance sheet items between the end of the financial year and the reporting date are
                  automated so that no data entry is required (and therefore are not shaded fields)


Capital
                  This sheet is used to compare the actual capital expenditure undertaken during the period with that
expenditure
                  budgeted. Values to be input are:
analysis
                  - actual expenditure during the month
                  - actual expenditure year-to-date
                  - budget expenditure year-to-date

                  The variance column is calculated as the difference between actual year-to-date and budget year-to-date
                  Reason/s for variances may be entered under the notes section




Template model, BS Guide                                                                                    31/07/2008
 -                                        CCA TRUST
                              BALANCE SHEET AS AT 30 SEPTEMBER 2007
                                                       Note   30-Sep-07       30-Jun-07
Current assets
   Cash at bank                                                    327,762               -
   Cash on hand                                                      1,000           1,000
   Accounts receivable                                  1           68,283          48,265
   Sundry debtors                                                        -               -
   Accrued Income                                       2           12,450          30,410
   Prepayments                                                      27,800          24,000
   Inventories                                          3           74,196         155,300
   Inventories - work in progress                       4           53,518          49,800
   Investments                                          5        5,550,000       8,000,000
                                                                 6,115,009       8,308,775
Non-current assets
   Property, plant & equipment                          6        3,719,400       3,707,000
   Capital works in progress                            7          200,000          50,000
   Intangible assets                                    8           49,700          50,000
   Investments - NC                                     5        6,000,000       4,000,000
                                                                 9,969,100       7,807,000
TOTAL ASSETS                                                    16,084,109      16,115,775

Current liabilities
   Bank Overdraft                                                        -          41,650
   Bank loan                                                             -               -
   Accounts payable                                     9           36,469          60,703
   Accounts payable - capital expenditure                                -               -
   Sundry creditors                                                      -               -
   Deposits and advances repayable                                  15,000          20,000
   Accruals                                                              -               -
   GST clearing                                                      6,138          28,735
   Clearing accounts                                                11,538          12,000
   Lease liability                                      10          45,000          46,500
   Unearned income                                      11         158,769         145,690
   Employee entitlements                                12         267,423         257,500
                                                                   540,337         612,778
Non-current liabilities
   Bank loan - NC
   Lease liability - NC                                 10          63,000          63,000
   Employee entitlements - LSL                                      38,497          34,897
                                                                   101,497          97,897
TOTAL LIABILITIES                                                  641,834         710,675

NET ASSETS                                                      15,442,275      15,405,100

EQUITY
  Contributed capital                                            3,000,000       3,000,000
  Retained earnings                                              1,442,650       1,192,650
  Current year surplus (deficit)                                    37,175               -
  Asset Revaluation Reserve                             13       1,000,000       1,000,000
  Available-for-sale investments revaluation reserve               212,450         212,450
  Perpetual maintenance reserve                                  9,750,000      10,000,000
                                                                15,442,275      15,405,100

     check                                                                -               -




  674489_2.XLS, BS summary                                                         printed: 31/07/2008
                                          CCA TRUST
                      NOTES TO BALANCE SHEET AS AT 30 SEPTEMBER 2007
Note
Ref                                             30-Sep-07               30-Jun-07
 1   Accounts receivable
     Ageing information:
     Current                                          40,000    53.9%         43,119    80.0%
     30 days                                          20,000    26.9%          5,390    10.0%
     60 days                                          14,000    18.9%          5,390    10.0%
     90+ days                                            217     0.3%              -     0.0%
                                                      74,217                  53,899
      Provision for doubtful debts                    (5,934)                 (5,634)
                                                      68,283                  48,265

 2    Accrued income
     Interest                                         12,450                  30,410
     Dividends                                             -                       -
                                                      12,450                  30,410

 3   Inventories
     ROI - land                                            -                       -
     ROI - foundations                                 3,450                   7,700
     ROI - beams                                      12,000                  10,000
     ROI - vaults                                      4,500                  15,000
     ROI - consumables                                 2,630                       -
     Crem - consumables                                  425                       -
     Crem - containers                                 1,740                   5,000
     Maus - consumables                                3,625                  10,000
     Maus- crypts                                     45,826                 107,600
     Maus - crypt liners                                   -                       -
     Mem - consumables                                     -                       -
     Mem - materials                                       -                       -
     Maint - consumables                                   -                       -
     Maint - spare parts                                   -                       -
                                                      74,196                 155,300

 4   Inventories work in progress
     ROI - land                                            -                       -
     ROI - foundations                                14,562                  49,800
     ROI - beams                                      38,956                       -
     ROI - vaults                                          -                       -
     Maus- crypts                                          -                       -
                                                      53,518                  49,800

 5    Investments
      Current
     Cash - at call                                  200,000                 200,000
     Term deposits                                 1,000,000               3,000,000
     Managed investments                           1,500,000               2,000,000
     Shares                                        1,000,000               1,000,000
     Debt securities                                 550,000                 300,000
     Capital indexed bonds                           400,000                 400,000
     Floating rate notes                             500,000                 500,000
     Provision for diminution                              -                       -
     Term deposits with TCV                          400,000                 600,000
                                                   5,550,000               8,000,000




 674489_2.XLS, BS notes                                                                 printed: 31/07/2008
                                            CCA TRUST
                        NOTES TO BALANCE SHEET AS AT 30 SEPTEMBER 2007
Note
Ref                                                 30-Sep-07            30-Jun-07

        Non-current
       Term deposits                                   3,000,000            1,000,000
       Managed investments                             1,000,000            1,000,000
       Shares                                          1,000,000            1,000,000
       Debt securities                                   500,000              500,000
       Capital indexed bonds                             250,000              250,000
       Floating rate notes                               250,000              250,000
       Provision for diminution                                -                    -
       Term deposits with TCV                                  -                    -
                                                       6,000,000            4,000,000
       Total investments                              11,550,000           12,000,000

 6      Property, plant & equipment
       Land, at cost                                     125,000              125,000
       Accumulated impairment losses                           -                    -
       Land, at valuation                                400,000              400,000
                                                         525,000              525,000
       Investment property, at cost                      150,000              250,000
       Investment property, acc depreciation             (20,000)             (40,000)
       Investment property, at valuation                       -                    -
                                                         130,000              210,000
       Infrastructure, at cost                         1,150,000            1,000,000
       Infrastructure cost, acc depreciation            (265,000)            (250,000)
                                                         885,000              750,000
       Infrastructure, at valuation                      600,000              600,000
       Infrastructure valuation, acc depreciation       (150,000)            (150,000)
                                                         450,000              450,000
       Buildings, at cost                                490,000              500,000
       Buildings cost, acc depreciation                 (248,000)            (250,000)
                                                         242,000              250,000
       Buildings, at valuation                           990,000            1,000,000
       Buildings valuation, acc depreciation            (282,000)            (275,000)
                                                         708,000              725,000
       Plant & equipment, at cost                        710,000              710,000
       Plant & equipment, acc depreciation              (400,000)            (400,000)
                                                         310,000              310,000
       Office equipment                                   30,000               30,000
       Office equipment, acc depreciation                (15,000)              (9,000)
                                                          15,000               21,000
       Computer system                                    40,000               40,000
       Computer system, acc depreciation                  (6,500)              (5,000)
                                                          33,500               35,000
       Furniture & fittings                               30,000               30,000
       Furniture & fittings, acc depreciation             (9,000)              (6,000)
                                                          21,000               24,000
       Motor vehicles                                     95,000               70,000
       Motor vehicles, acc depreciation                  (35,500)             (13,000)
                                                          59,500               57,000
       Leased assets                                     150,000              150,000
       Accumulated amortisation                          (51,500)             (50,000)
                                                          98,500              100,000
       Cultural assets, at cost                          200,000              200,000
       Cultural assets, at valuation                     100,000              100,000
       Cultural assets, acc depreciation                 (58,100)             (50,000)
                                                         241,900              250,000
       Total property, plant & equipment               3,719,400            3,707,000



 674489_2.XLS, BS notes                                                                  printed: 31/07/2008
                                            CCA TRUST
                        NOTES TO BALANCE SHEET AS AT 30 SEPTEMBER 2007
Note
Ref                                               30-Sep-07               30-Jun-07

 7      Capital works in progress
       Infrastructure, other than roads                 75,000                  50,000
       Infrastructure, roads                                 -                       -
       Buildings                                       125,000                       -
       Plant & equipment                                     -                       -
                                                       200,000                  50,000

 8     Intangible assets
       Software                                         75,000                  75,000
       Accumulated amortisation                        (25,300)                (25,000)
                                                        49,700                  50,000

 9     Accounts payable
       Ageing information:
       Current                                          20,000    54.8%         30,000    49.4%
       30 days                                          10,000    27.4%         25,000    41.2%
       60 days                                           5,000    13.7%          5,703     9.4%
       90+ days                                          1,469     4.0%              -     0.0%
                                                        36,469                  60,703

10      Lease liability
        Current
        Existing leases
       Gross repayments                                 57,000                  60,000
       Interest charges                                (12,000)                (13,500)
                                                        45,000                  46,500
        New leases
       Gross repayments                                      -                       -
       Interest charges                                      -                       -
                                                             -                       -
       Net current lease liability                      45,000                  46,500

        Non-current
        Existing leases
       Gross repayments                                 80,000                  80,000
       Interest charges                                (17,000)                (17,000)
                                                        63,000                  63,000
        New leases
       Gross repayments                                      -                       -
       Interest charges                                      -                       -
                                                             -                       -
       Net non-current lease liability                  63,000                  63,000

11      Unearned income
       Interments                                      126,300                 111,000
       Cremation services                               32,169                  34,690
       Mausoleum                                             -                       -
       Memorialisation                                     300                       -
                                                       158,769                 145,690




 674489_2.XLS, BS notes                                                                   printed: 31/07/2008
                                            CCA TRUST
                        NOTES TO BALANCE SHEET AS AT 30 SEPTEMBER 2007
Note
Ref                                               30-Sep-07              30-Jun-07

12      Employee entitlements
       Annual leave                                    181,923                175,000
       Rostered days off                                     -                      -
       Time-in-lieu                                          -                      -
       Sick leave                                            -                      -
       Continuity of service                                 -                      -
       Long service leave                               85,500                 82,500
                                                       267,423                257,500

13      Asset revaluation reserves
       Land                                            350,000                350,000
       Infrastructure, other than roads                      -                      -
       Infrastructure, roads                                 -                      -
       Buildings                                       650,000                650,000
                                                     1,000,000              1,000,000




 674489_2.XLS, BS notes                                                                 printed: 31/07/2008
                                           Common Chart of Accounts & Reporting
                                                                   User Manual


Funds Flow Statement1
Overview
A funds flow statement (which is similar in principle to a cash flow statement) describes the
source of the Trust’s cash and how it was spent over a specified time period.

The funds flow statement is used to reconcile the net surplus of the Trust for the period to the
amount of cash generated from operations. This is done by starting with the net surplus
amount (from the income statement) and adjusting for any non-cash items such as
depreciation. From a comparison of the movement in balance sheet items during the period,
the funds flow statement discloses further sources of funds (in addition to those generate from
operations) as well as the application of those funds.

The total of the sum of funds from operations and other sources of funds must agree to the
total applications of funds.




1
 Material provided within this section should be read in conjunction with the general comments provided under
“Management Reports” earlier in this manual

                                                                                                   Page 155
Issue date: July 2008
                                      Common Chart of Accounts & Reporting
                                                              User Manual


Guidelines

Data entry

The management reports template includes a worksheet – tab ‘BS Guide’ – which provides
guidance on data entry requirements for the funds flow statement. A copy of the BS Guide
worksheet is included in sub-section “Balance Sheet – example” of this manual.


General

The funds flow statement is automated so as to extract the movement in balance sheet items
from the prior financial year to the end of the current reporting period. This period will
generally equate to the same reporting period from the income statement. If the balance sheet
comparative is changed to a different date – for example, same period in prior year – then the
funds flow statement formulas will be invalidated. In this situation, the Trust may:
ƒ Manually calculate the movements between the appropriate balance sheet dates and enter
   these in to the funds flow statement
ƒ Retain the present comparatives and include the desired comparatives in an additional
   column in the balance sheet template (so that the formulas and cell references may remain
   valid)

The template may be tailored to reflect the Trust’s operations so as to include only those
assets and liabilities as shown on the Trust’s balance sheet.




                                                                                       Page 156
Issue date: July 2008
                                    Common Chart of Accounts & Reporting
                                                            User Manual


Funds Flow Statement - example

Set out on the following pages is an example Funds Flow Statement based on the information
provided in the example Income Statement and in the example Balance Sheet. All balances
shown are fictitious and are provided for illustration purposes only.




                                                                                  Page 157
Issue date: July 2008
  -                                        CCA TRUST
                        FUNDS FLOW FOR THE PERIOD ENDED 30 SEPTEMBER 2007
                                                              $             $

Funds from operations
    Net surplus (deficit)                                       37,175

      Add back "non-cash" items:
      Depreciation                                              65,100
      Amortisation                                               1,800
      Doubtful debts                                               300
      Lease finance interest                                     1,500
      Staff leave provisioning                                  18,139
      (Gain)/loss on sale of investment property               (20,000)
      (Gain)/loss on sale of asset                              (4,000)
      (Gain)/loss on sale of investment                              -
      Realised gain transferred from reserve                         -
      Prepayments expensed                                       6,200

                                                   sub-total    69,039
                                                                                106,214
Other sources of funds
Movement - decrease in assets:
    Cash At Bank                                                     -
    Cash On Hand                                                     -
    Accounts receivable                                              -
    Sundry debtors                                              17,960
    Accrued income                                                   -
    Inventories                                                 81,104
    Investments                                                450,000
                                                                                549,064
Receipt of monies/funds
    Proceeds on sale:
    - prop, plant & equipment                                   20,000
    - investment property                                      100,000
                                                                                120,000
Movement - increase in liabilities
   Bank Overdraft                                                    -
   Bank loan                                                         -
   Accounts payable                                                  -
   Accounts payable - capital exp                                    -
   Sundry creditors                                                  -
   Deposits & advances repayable                                     -
   Accruals                                                          -
   GST clearing                                                      -
   Clearing account/s                                                -
   Lease liability - additions                                       -
   Unearned income                                              13,079
   Bank loan (non-current)                                           -
                                                                                 13,079

      Total                                                                     788,357




   674489_2.XLS, funds flow                                                 printed: 31/07/2008
  -                                         CCA TRUST
                         FUNDS FLOW FOR THE PERIOD ENDED 30 SEPTEMBER 2007
                                                               $             $

Applications of funds
Movement - increase in assets:
    Cash At Bank                                               327,762
    Cash On Hand                                                     -
    Accounts receivable                                         20,318
    Sundry debtors                                                   -
    Accrued income                                                   -
    Inventories                                                      -
    Inventories - work in progress                               3,718
    Investments                                                      -
    Capital works in progress                                  150,000
                                                                                 501,798
Asset purchases/payments:
     Expenses prepaid                                           10,000
     Property, plant & equipment                               175,000
     Intangible assets                                               -
                                                                                 185,000
Movement - decrease in liabilities
   Bank Overdraft                                               41,650
   Bank loan                                                         -
   Accounts payable                                             24,234
   Accounts payable - capital exp                                    -
   Sundry creditors                                                  -
   Deposits & advances repayable                                 5,000
   Accruals                                                          -
   GST clearing                                                 22,597
   Clearing account/s                                              462
   Unearned income                                                   -
                                                                                  93,943
Payments in relation to liabilities
    Lease payments                                               3,000
    Staff leave payments                                         4,616
                                                                                   7,616

      Total                                                                      788,357

                                            check                                      -




   674489_2.XLS, funds flow                                                  printed: 31/07/2008
                                           Common Chart of Accounts & Reporting
                                                                   User Manual


Capital Expenditure analysis1
Overview
Similar to the variance analysis worksheet, the capital expenditure analysis schedule is used to
compare the Trust’s actual expenditure on capital items with its budgeted (or anticipated)
expenditure for any particular period. The difference between these two figures is described
as the ‘variance’. In this worksheet, the variance is expressed as an absolute amount only.

Variances are generally described as being either:
ƒ Favourable – representing a gain or saving to the Trust, or
ƒ Unfavourable – representing additional cost to the Trust.

The term ‘analysis’ relates to the investigation of the reasons for the variance.

The capital expenditure analysis worksheet will generally be manually input from payment
details captured in the general ledger. It discloses month and YTD actual balances, YTD
budget amount and the YTD variance amount for each item of capital expenditure. An area is
provided under the summary information section for the inclusion of comments and reasons
for any material variances.




1
 Material provided within this section should be read in conjunction with the general comments provided under
“Management Reports” earlier in this manual

                                                                                                   Page 160
Issue date: July 2008
                                      Common Chart of Accounts & Reporting
                                                              User Manual


Guidelines

Data entry

The management reports template includes a worksheet – tab ‘BS Guide’ – which provides
guidance on data entry requirements for the capital expenditure analysis worksheet. A copy
of the BS Guide worksheet is included in sub-section “Balance Sheet – example” of this
manual.


General

All material variances should be fully investigated and the reasons for the variance, together
with any actions required to be taken, noted on the capital expenditure analysis worksheet.
Matters to consider for the assessment of whether a variance is material are provided in the
business rules for the CCA.




                                                                                       Page 161
Issue date: July 2008
                                     Common Chart of Accounts & Reporting
                                                             User Manual


Capital Expenditure analysis - example

Set out on the following pages is an example format for the use in the analysis of amounts
expended on capital items. All balances shown are fictitious and are provided for illustration
purposes only.




                                                                                      Page 162
Issue date: July 2008
                                         CCA TRUST
                    CAPITAL EXPENDITURE ANALYSIS AS AT 30 SEPTEMBER 2007
          Positive (negative) variance                                    Budget
               Asset description       Note   30-Sep-07    Year-to-date Year-to-date                                Variance

Plant and equipment
    Excavator                                     1                   -                   -            80,000            80,000
    Buckets                                                      15,000              15,000            14,750              (250)
    Compressor                                                        -              20,000            22,000             2,000
    Scissor lifts                                 2               8,000              10,000            12,000             2,000
    Cremator upgrade                                                  -                   -                 -                 -

                                                                 23,000              45,000           128,750            83,750
Buildings
     Administration offices extension                                  -                   -                 -                 -

                                                                       -                   -                 -                 -


Notes
  1 Supplier has delayed delivery of excavator to November. Prices confirmed with no variation on trade-in
  2 Variance represented by one (1) scissor lift. All 6 scissor lifts now delivered - 6th one received first week of October
                                           Common Chart of Accounts & Reporting
                                                                   User Manual


Key Performance Indicators1
Overview
Key performance monitoring is the task of reviewing and assessing the progress towards
achieving business goals and objectives as measured by key performance indicators (‘KPI’).


KPI:
ƒ May be financial or non-financial.
ƒ Are generally connected to the Trust’s strategy as they measure progress in respect to the
  Trust’s specific goals and objectives.
ƒ Are sometimes confused with Critical Success Factors (‘CSF’). CSF may be viewed as
  things that need to be in place in order to achieve an objective rather than the measurement
  of the progress towards achievement.


The KPI worksheet provides a format with which each Trust may record and track KPI as
follows:
ƒ Objective – identification of the Trust’s objective for achievement
ƒ Measure – the KPI used to track progress
ƒ Target – KPI target value
ƒ Actual – KPI actual value
ƒ Discrepancy – calculated field being the difference between target and actual
ƒ Action required
Example objectives and possible KPI are provided in the worksheet for each Trust’s reference
in setting their own objectives and related KPI.




1
 Material provided within this section should be read in conjunction with the general comments provided under
“Management Reports” earlier in this manual

                                                                                                   Page 164
Issue date: July 2008
                                     Common Chart of Accounts & Reporting
                                                             User Manual


Guidelines

Data entry

Completion of the KPI worksheet may generally be through manual entry as follows:
ƒ Objective – input brief description of Trust’s objective
ƒ Measure – input brief description of the measure being used
ƒ Target – note basis for measure (eg financial measure may be average cost) and frequency
  (if relevant). Input target amounts in the appropriate months
ƒ Actual – input actual details as for target
ƒ Action required – input brief description of any activities or actions required based on KPI

Automation of several fields (such as description of objective, measure and target fields) may
be obtained through linkages of this worksheet to the financial projections model.
Automation of the actual KPI may be achieved through linking this worksheet to the source
data (if data and system capability exists).


General

Consideration may be given to different formats of presenting KPI (such as graphs – refer
example worksheet) to highlight trends and emphasise specific aspects.


In setting objectives and targets, Trusts may bear in mind the SMART acronym which stands
for:
ƒ S – Specific. Objectives should be clearly identified and unambiguous
ƒ M – Measurable
ƒ A – Achievable. Targets should be set at a level to challenge the business but not s high as
   to be unrealistic and unachievable.
ƒ R – Relevant
ƒ T – Timely (or Time-bound). Allow sufficient time to achieve the desired outcomes.


KPI-related data should be:
ƒ Consistent
ƒ Accurate
ƒ Readily available (ie on a timely basis)
ƒ Easily obtainable




                                                                                      Page 165
Issue date: July 2008
                                   Common Chart of Accounts & Reporting
                                                           User Manual


Key Performance Indicators - example

Set out on the following pages is an example format for the Key Performance Indicators
worksheet. The worksheet includes examples of objectives that may be set together with
example measures that may be used to monitor progress towards achievement. All details
shown are fictitious and are provided for illustration purposes only.




                                                                                 Page 166
Issue date: July 2008
                                                                                                                      CCA TRUST
                                                                                                 KEY PERFORMANCE INDICATORS FOR YEAR ENDING 30 JUNE 2008
   Positive (negative) variance                                                                                                                                                                                                                           12 mths to
                                                                                                           Jul-07     Aug-07     Sep-07      Oct-07       Nov-07        Dec-07         Jan-08    Feb-08     Mar-08      Apr-08      May-08     Jun-08       Jun-08
Objective              Manage water efficiently and reduce water consumption
Measure:               Average litres used per hectare
Target:                Per month                                                                                8          8           8            9              9         10            10        10           9             9        8           8         106
Actual:                Per month                                                                                9         10           7            7             10         11             8        12          11             8       11           7         111
Discrepancy:
   Per month:                                                                                                   (1)        (2)         1            2             (1)            (1)        2         (2)        (2)            1        (3)         1           (5)

Action required:       Investigate further water saving strategies including planting of native areas



                                                                                                                                             Water consumption / efficiency

                                                                                  14
                                                                                  12
                                                             Litres per hectare


                                                                                  10
                                                                                  8
                                                                                  6
                                                                                  4
                                                                                  2
                                                                                   -
                                                                                        Jul-07    Aug-07     Sep-07     Oct-07    Nov-07      Dec-07       Jan-08        Feb-08        Mar-08    Apr-08     May-08     Jun-08                              Actual
                                                                                                                                                                                                                                                           Target
                                                                                                                                                     Month




Objective              Improve efficiency in crematorium operations
Measure:               Average direct cost of cremations (excluding staff costs)
Target:                Average direct cost per cremation                                                    3,500       3,500       3,500      3,500         3,500         3,500         3,500     3,500      3,500       3,500       3,500      3,500       3,500
Actual:                Average direct cost per cremation                                                    3,456       3,452       3,385      3,399         3,421         3,528         3,631     3,675      3,589       3,660       3,447      3,573       3,518
Discrepancy:
   Per month:                                                                                                  44         48         115           101            79         (28)        (131)      (175)       (89)       (160)        53         (73)        (18)

Action required:       Review scheduling procedures to minimise downtime



                                                                                                                                              Cremations - direct costs

                                                             3,700
                                                             3,650
                                                             3,600
                                                             3,550
                                                             3,500
                                                                                                                                                                                                                                                           Actual
                                                      Cost




                                                             3,450
                                                                                                                                                                                                                                                           Target
                                                             3,400
                                                             3,350
                                                             3,300
                                                             3,250
                                                             3,200
                                                                                       Jul-07     Aug-07       Sep-07      Oct-07         Nov-07         Dec-07         Jan-08         Feb-08     Mar-08      Apr-08      May-08        Jun-08




              720662_1.XLS, Efficiency
                                                                                                          CCA TRUST
                                                                                     KEY PERFORMANCE INDICATORS FOR YEAR ENDING 30 JUNE 2008
   Positive (negative) variance                                                                                                                                                                                                      12 mths to
                                                                                              Jul-07     Aug-07     Sep-07       Oct-07     Nov-07      Dec-07      Jan-08     Feb-08    Mar-08    Apr-08     May-08    Jun-08         Jun-08


Objective              Deal with expired memorials in a timely manner
Measure:               Average time between expiry and action taken
Target:                Working days                                                              4.50       4.50       4.50         4.50       4.50        4.50        4.50       4.50      4.50      4.50       4.50       4.50          4.50
Actual:                Working days                                                              4.75       4.45       4.50         4.25       5.00        5.50        5.25       4.00      4.30      5.50       4.25       4.50          4.69
Discrepancy:
   Per month:                                                                                   (0.25)      0.05             -      0.25      (0.50)      (1.00)      (0.75)      0.50      0.20     (1.00)      0.25            -

Action required:       Review procedures for identification of date of expiry



                                                                                                                                 Expired memorials

                                                                     6.00
                                                      Average days




                                                                     5.00
                                                                     4.00
                                                                                                                                                                                                                        Target
                                                                     3.00
                                                                     2.00                                                                                                                                               Actual
                                                                     1.00
                                                                        -
                                                                            Jul-07   Aug-07     Sep-07     Oct-07     Nov-07       Dec-07      Jan-08      Feb-08      Mar-08     Apr-08    May-08    Jun-08




              720662_1.XLS, Efficiency
                                                                                                           CCA TRUST
                                                                                      KEY PERFORMANCE INDICATORS FOR YEAR ENDING 30 JUNE 2008
   Positive (negative) variance                                                                                                                                                                                                          12 mths to
                                                                                          Jul-07        Aug-07         Sep-07    Oct-07      Nov-07      Dec-07         Jan-08     Feb-08     Mar-08      Apr-08    May-08    Jun-08       Jun-08
Objective          To provide an enjoyable and satisfying work environment
Measure:           Staff turnover rate
Target:            Less than 10% per annum                                                  0.83%          0.83%         0.83%     0.83%       0.83%       0.83%          0.83%      0.83%      0.83%       0.83%     0.83%      0.83%     10.00%
Actual:                                                                                     0.80%          1.00%         0.70%     0.60%       0.80%       0.60%          0.60%      0.70%      0.60%       0.80%     0.80%      0.50%      8.50%
Discrepancy:
   Per month:                                                                               0.03%        (0.17%)         0.13%     0.23%       0.03%       0.23%          0.23%      0.13%      0.23%       0.03%     0.03%      0.33%       1.50%
   Cumulative:                                                                              0.03%        (0.13%)         0.00%     0.23%       0.27%       0.50%          0.73%      0.87%      1.10%       1.13%     1.17%      1.50%       1.50%

Action required:   Conduct exit interviews to obtain feedback in relation to things we may be able to do better




                                                                                                                                             Staff Turnover Rate

                                                                     1.20%
                                                                     1.00%
                                                        Percentage




                                                                     0.80%
                                                                                                                                                                                                                                          Actual
                                                                     0.60%
                                                                                                                                                                                                                                          Target
                                                                     0.40%
                                                                     0.20%
                                                                     0.00%
                                                                             Jul-07      Aug-07         Sep-07         Oct-07    Nov-07       Dec-07      Jan-08          Feb-08     Mar-08      Apr-08      May-08     Jun-08
                                                                                                                                                      Month




Objective          Provide opportunities for training and personal development
Measure:           Training courses offered and attended
                                                                                            No.           No.
Course details:                                                                          planned        provided       TAR       AAR
                   Grave digging                                                                 2             1        100%       75%
                   OH&S training                                                                 2             2        100%       90%
                   Computer skills                                                               1             1        100%      100%
                   Management skills                                                             2             2        100%       85%
                   Other occupational skills                                                     3             1        100%      100%
                                                                                                10             7
   (Note - TAR =Target attendance rate; AAR = Actual attendance rate)

Action required:   Investigate reasons for (1) course not held and (2) non-attendance


                                                                                           Jul            Aug           Sep       Oct         Nov         Dec            Jan        Feb        Mar         Apr        May        Jun
Objective          Provide a safe working environment
Measure:           Number of OH&S incidents
Target:            Per month                                                                  -              -             -         -           -            -             -          -         -            -         -          -           -
Actual:            Per month                                                                       1             2         -         -           -                1         -          -         -            -         -          -               4
Previous year:     Per month                                                                  -              -             -             2           1            2         -          -         -            -         -          -               5
Discrepancy:
   Per month:      Against target                                                                 (1)            (2)       -         -           -                (1)       -          -         -            -         -          -               (4)
   Per month:      Against prior year                                                             (1)            (2)       -             2           1             1        -          -         -            -         -          -                1




              720662_1.XLS, People
                                                                                                                       CCA TRUST
                                                                                                  KEY PERFORMANCE INDICATORS FOR YEAR ENDING 30 JUNE 2008
   Positive (negative) variance                                                                                                                                                                                                         12 mths to
                                                                                                     Jul-07    Aug-07    Sep-07    Oct-07    Nov-07     Dec-07     Jan-08     Feb-08     Mar-08     Apr-08     May-08         Jun-08      Jun-08
Action required:   Investigate reasons for injuries and return to work plans




                                                                                                                                                  OH&S incidents

                                                                                              3




                                                                    Number of incidents
                                                                                              2

                                                                                              2
                                                                                                                                                                                                                                       This year
                                                                                              1                                                                                                                                        Last year

                                                                                              1

                                                                                          -
                                                                                                    Jul       Aug       Sep       Oct       Nov       Dec        Jan        Feb        Mar        Apr        May        Jun




              720662_1.XLS, People
                                                                                                      CCA TRUST
                                                                                 KEY PERFORMANCE INDICATORS FOR YEAR ENDING 30 JUNE 2008
   Positive (negative) variance                                                                                                                                                                                                  12 mths to
                                                                                         Jul-07      Aug-07     Sep-07       Oct-07      Nov-07     Dec-07     Jan-08     Feb-08      Mar-08     Apr-08    May-08      Jun-08      Jun-08

Objective               Deliver high standard of customer service
Measure:                Number of customer complaints in relation to level of service only
Target:                 Less than 6 over course of year                                      0.5         0.5         0.5          0.5        0.5        0.5        0.5        0.5         0.5        0.5       0.5         0.5         6.0
Last year               Per month                                                            1.0         1.0           -          2.0        1.0        1.0        2.0        2.0         3.0          -         -         1.0        14.0
This year:              Per month                                                            2.0           -         3.0          1.0        1.0          -          -        2.0         1.0          -       1.0           -        11.0
Discrepancy:
   Per month:           This year - against target                                           (1.5)       0.5         (2.5)       (0.5)      (0.5)       0.5        0.5        (1.5)      (0.5)       0.5      (0.5)        0.5        (5.0)
   Per month:           This year - against last year                                        (1.0)       1.0         (3.0)        1.0          -        1.0        2.0           -        2.0          -      (1.0)        1.0         3.0

Action required:        Investigate complaints and take any necessary action


                                                                                                                                 Customer complaints

                                                                   3.5
                                                                   3.0
                                                                   2.5
                                                                                                                                                                                                                     Target average
                                                          Number




                                                                   2.0
                                                                                                                                                                                                                     Last year (2007)
                                                                   1.5
                                                                                                                                                                                                                     This year (2008)
                                                                   1.0
                                                                   0.5
                                                                     -
                                                                           Jul        Aug          Sep         Oct         Nov        Dec         Jan        Feb        Mar        Apr     May        Jun
                                                                                                                                         Month




              720662_1.XLS, Customer Service
                                                                                                         CCA TRUST
                                                                                    KEY PERFORMANCE INDICATORS FOR YEAR ENDING 30 JUNE 2008
   Positive (negative) variance                                                                                                                                                                                                  12 mths to
                                                                                         Jul-07     Aug-07     Sep-07   Oct-07    Nov-07         Dec-07        Jan-08      Feb-08   Mar-08       Apr-08      May-08     Jun-08     Jun-08


Objective             Encourage community participation in the cemetery's operations
Measure:              Number of community events held (eg rose pruning day, tree planting day, guided tours)
Target:               Per month                                                             1         -            -          1            1             2             1        1          1         -          -            -           8
Actual:               Per month                                                             1         -            -          1        -                 2             1        1      -                 1      -            -           7
Discrepancy:
   Per month:                                                                             -           -            -        -              (1)          -         -           -            (1)        1         -            -          (1)
Average attendance rate (as a percentage of planned numbers)                              65%                               85%                         90%       55%         70%                   90%

Action required:         Obtain feedback and suggestions from attendees for future event planning


                                                                                                                           Community Events Held

                                                          2.5


                                                          2.0


                                                          1.5
                                                 Number




                                                                                                                                                                                                                                 Planned
                                                                                                                                                                                                                                 Actual
                                                          1.0


                                                          0.5


                                                            -
                                                                Jul-07       Aug-07      Sep-07       Oct-07      Nov-07      Dec-07           Jan-08         Feb-08       Mar-08     Apr-08        May-08          Jun-08




   Objective             Maintenance of cemetery and grounds to community expectations
   Measure:              Survey
   Target:               Overall satisfaction level of 85%
   Actual:               Satisfaction level = 88%


   Action required:      Analyse results and take appropriate action as indicated




               720662_1.XLS, Customer Service
                                                                                                                     CCA TRUST
                                                                                                KEY PERFORMANCE INDICATORS FOR YEAR ENDING 30 JUNE 2008
   Positive (negative) variance                                                                                                                                                                                                                      12 mths to
                                                                                                                   Jul-07        Aug-07     Sep-07    Oct-07      Nov-07    Dec-07     Jan-08    Feb-08    Mar-08      Apr-08    May-08    Jun-08      Jun-08



Objective                                   Minimise risk in relation to liquidity (ie ability to meet short term liabilities)
Measure:                                    Working capital ratio (as adjusted to suit Cemetery operations)
Target:                                     Minimum ratio                                                              1.15         1.15       1.15       1.15       1.15      1.15       1.15      1.15       1.15       1.15      1.15      1.15
Actual:                                                                                                                1.53         2.03       1.42       1.35       1.20      1.10       1.16      1.41       2.12       2.05      1.75      1.92
Discrepancy:                                                                                                           0.38         0.88       0.27       0.20       0.05     (0.05)      0.01      0.26       0.97       0.90      0.60      0.77



Action required:                            Investigate reason for fall in ratio and ascertain action required to ensure minimum ratio consistently met




                                                                                                                                    Liquity measure

                                                 2.50

                                                 2.00

                                                 1.50
                                         Ratio




                                                 1.00

                                                 0.50

                                                       -
                                                                 Jul-07          Aug-07           Sep-07          Oct-07           Nov-07        Dec-07          Jan-08     Feb-08       Mar-08       Apr-08          May-08      Jun-08

                                                                                                                                 Minimum ratio                   Actual at month end




               720662_1.XLS, Financial
                                                                                                              CCA TRUST
                                                                                         KEY PERFORMANCE INDICATORS FOR YEAR ENDING 30 JUNE 2008
   Positive (negative) variance                                                                                                                                                                                                                12 mths to
                                                                                                          Jul-07     Aug-07      Sep-07    Oct-07       Nov-07    Dec-07      Jan-08    Feb-08      Mar-08      Apr-08    May-08     Jun-08      Jun-08




Objective                                   Capital growth in share portfolio
Measure:                                    Capital growth (as referenced on ASX)
Target:                                     Minimum 5% growth over 12 months                                0.42%      0.42%       0.42%     0.42%        0.42%      0.42%      0.42%     0.42%         0.42%     0.42%     0.42%      0.42%       5.00%
Actual:                                     From share price at end of month                                0.54%      0.52%       0.45%     0.41%        0.42%      0.44%      0.46%     0.45%         0.51%     0.45%     0.41%      0.45%       5.49%
Discrepancy:
   Per month:                                                                                               0.12%      0.11%       0.04%    (0.01%)       0.00%      0.02%      0.04%     0.03%         0.09%     0.03%    (0.01%)     0.03%       0.49%
   Cumulative:                                                                                              0.12%      0.22%       0.26%     0.25%        0.25%      0.27%      0.32%     0.34%         0.43%     0.47%     0.46%      0.49%       0.49%




Action required:                            Review investment performance; review investment strategies



                                                                                                                              Share portfolio - capital growth

                                                        0.60%

                                                        0.50%


                                                        0.40%
                                         Monthly Rate




                                                        0.30%


                                                        0.20%

                                                        0.10%


                                                        0.00%
                                                                Jul-07          Aug-07      Sep-07          Oct-07            Nov-07        Dec-07          Jan-08           Feb-08        Mar-08            Apr-08        May-08         Jun-08

                                                                                                                               Actual change in value                         Target monthly increase




               720662_1.XLS, Financial
                                                                                              CCA TRUST
                                                                         KEY PERFORMANCE INDICATORS FOR YEAR ENDING 30 JUNE 2008
   Positive (negative) variance                                                                                                                                                                                            12 mths to
                                                                            Jul-07       Aug-07     Sep-07      Oct-07    Nov-07        Dec-07      Jan-08     Feb-08       Mar-08    Apr-08     May-08      Jun-08          Jun-08
STATISTICS (by activity)

Interments - number of transactions
    Right of interment
                            - Lawn grave                                            13        13          11         15          14            14        16          15          12         14          13             9          159
                            - Lawn grave - beam                                      7         9          11         13          11            12        17          17          15         14           8            12          146
                            - Monumental - foundation                                3         0           4          9           1            12        14          12           9          3           4            10           81
                            - Monumental - vault                                     3        14           5          8          13            12         8          12           5         10          12            10          112
                            - Cremated remains                                      20        18          12         16          21            18        19          11          17         15          14            18          199




                                                                                                         Sales - ROI
                                              25


                                              20
                               transactions
                                Number of




                                              15


                                              10


                                               5


                                               0
                                                   Jul-07   Aug-07        Sep-07         Oct-07        Nov-07        Dec-07           Jan-08        Feb-08       Mar-08         Apr-08         May-08        Jun-08

                                                                     - Lawn grave        - Lawn grave - beam       - Monumental - foundation         - Monumental - vault       - Cremated remains




              720662_1.XLS, Statistics
                                           Common Chart of Accounts & Reporting
                                                                   User Manual


Financial Projections model1
Overview
The financial projections model has been provided as a management planning tool. In this
context, it represents a quantitative expression of the proposed courses of action to be taken in
order to achieve the Trust’s objectives and goals.

The model has been prepared on a monthly basis, covering a period of 12 months in advance.
Less detailed models may be prepared for longer periods – such as on an annual basis for a
period covering 3 – 5 years.

The financial projections model includes:
ƒ Income statement - comprising all income items to be earned and all expenses to be
  incurred based on planned operational activities;
ƒ Cash flow forecast – disclosing cash position at the start of the period plus listing of
  estimated further cash receipts (inflows) less listing of estimated future cash payments
  (outflows) to arrive at the cash position at the end of the period;
ƒ Balance sheet – including supporting notes
ƒ Schedules supporting the income statement
ƒ Capital expenditure schedule – listing planned capital purchases and funding arrangements
ƒ Funds flow schedule – derived from the income statement and balance sheet
An assumptions sheet and KPI schedule are also included.

It is an integrated financial model so that changes made to one worksheet are likely to impact
on other worksheets within the model.


Example – say the number of lawn grave plots planned to be sold during the forecast period
was increased from 48 to 60 on the income calculation schedule within the template. This
single change is likely to impact:
ƒ Gross contribution schedule – increase income from right of interment – graves, and
   consequently gross contribution
ƒ Net contribution schedule – as a result of increased gross contribution
ƒ Income statement – follow on effects from above
ƒ Balance sheet – in the first instance, accounts receivable, GST liability and current period
   income; secondly, cash at bank and accounts receivable on receipt; thirdly, GST liability
   and cash at bank on remittance of GST to ATO
ƒ Cash flow forecast – increased cash available from collection of higher income amount




1
 Material provided within this section should be read in conjunction with the general comments provided under
“Management Reports” earlier in this manual

                                                                                                   Page 176
Issue date: July 2008
                                       Common Chart of Accounts & Reporting
                                                               User Manual


Guidelines

Data entry

The financial projections model template includes a worksheet – tab ‘Guide’ – which provides
guidance on data entry requirements for the financial model. A copy of the Guide worksheet
is included in sub-section “Financial Projections model – example” of this manual.


General

Formula and reference cells should be checked for validity (for example, cells are referencing
the correct fields) prior to distribution to users. This is to promote accuracy and completeness
of information available for management purposes.

During planning and setting objectives, Trusts may bear in mind the SMART acronym – as
discussed in the guidelines for the KPI worksheet.

Prior years’ results and statistics may be used to assist in identifying any trends and areas for
improvement when setting future plans.

Periodical reviews may be performed during the course of the year to ensure the underlying
assumptions remain current and valid. Amendments may be made following a review to
allow for any changed circumstances.




                                                                                         Page 177
Issue date: July 2008
                                     Common Chart of Accounts & Reporting
                                                             User Manual


Financial Projections model – example

Set out on the following pages is an example template for the integrated Financial Projections
model. All balances shown are fictitious and are provided for illustration purposes only.




                                                                                     Page 178
Issue date: July 2008
                                             CCA TRUST
      GUIDELINES FOR DATA ENTRY IN THE FINANCIAL PROJECTIONS MODEL FOR YEAR ENDING 30 JUNE 2008

Sheet              Details

This worksheet provides guidance on data entry requirements of the financial model.
These guidelines advise which cells require input and which contain formulas (and therefore, where no input
is required). They also provide an overview of the interactions (precedents and dependencies) of the
worksheets included in the financial model.

All                Values entered in to input fields will be displayed as 'blue'
                   Cells which require no input and have no formula have been shaded 'mauve'
                   Values in formula and reference cells will be displayed as 'black' (automatic)
                   Formula and reference cells should be checked regularly to ensure that are still valid and referencing the correct
                   fields
                   Care must be taken when deleting sections that are not relevant to the Trust's operations as many formulas and cells
                   are linked.


                   Enter name of Trust at cell reference A9 (cell references are subsequently provided in this worksheet as only 'column
Front Cover
                   row' - eg A9). This field flows in to the heading for each worksheet

                   Enter details of the relevant period at A12. This field flows in to the heading for each worksheet


Assumptions        Enter details of the assumptions underlying each of the key variables driving the financial model

                   The assumptions should be reviewed each time the model is updated to ensure they remain current and valid


KPI                Enter the key performance indicators ('KPI') for the Trust
                   Input column headings. These headings will then flow in to each subsequent worksheet.


Income Statement This worksheet does not require any data entry as the values are fed in from other worksheets.
                   The source of the values is shown in the Ref column. Using the mouse and clicking on the hyperlink will take the
                   user to the relevant schedule.

Cashflow
                   This worksheet does not require any data entry as the values are fed in from other worksheets with the exception of:
Forecast
                   - opening bank balance. The opening bank balance (per the Trust's cash book) is entered at D6. If in overdraft, this
                   amount is entered as a negative balance.


Balance Sheet      The 'red' value in the top left hand corner (A1) denotes whether the balance sheet is in balance at year end.
                   If the red value is 0 - the balance sheet is in balance at year end
                   If the red value is not 0 - the balance sheet is out of balance by this amount at year end
                   Checks on the monthly balancing of the balance sheet are provided in the 'variance' rows, in red, shown under the net
                   assets value. The cumulative variance is shown in the row below this.
                   The projected balance sheet includes a column for June of the prior year (column C). This column is used to enter
                   the opening balances for the projected balance sheet (as detailed below). This column should be hidden when
                   printing the projected balance sheet.

Face of balance    The balance sheet values are fed in from the 'Balance Sheet Notes' that are set out below the balance sheet with the
sheet              exception of:
                   - cash of hand. The value of the petty cash float is entered in column C. The following months draw from the value
                   shown in the previous column.
                   Each line item (with the exception of cash on hand as described above) is referenced to the balance sheet Ref via the
                   number and hyperlink appearing in the Ref column (column B). Clicking on the hyperlink will take the user directly
                   to the relevant note (as source for the value shown).




Template model, Guide                                                                                                    31/07/08
                                          CCA TRUST
   GUIDELINES FOR DATA ENTRY IN THE FINANCIAL PROJECTIONS MODEL FOR YEAR ENDING 30 JUNE 2008

Sheet               Details
                    For all balance sheet notes, enter the closing value for the prior year of the asset, liability or equity item in column C
Balance sheet
                    in the row denoted 'opening balance'. This balance will then calculate as the closing balance - no other entry/ies
notes
                    should be made in this column (as indicated by the shaded cells).
                    Column B (headed Ref) in this section provides information to assist the user as follows:
                    - if the row requires no input as the amounts are drawn from elsewhere in the model, the source details may be shown
                    - if the row requires no input as the amounts are automatically calculated, the basis of calculation (such as percentage
                    amount) may be shown
                    - if the row requires amounts to be manually input, the word 'input' is shown
                    - if the source or input is a negative item, the details shown will be in brackets - eg (input), (below)


Note 1 - accounts   No input required in relation to the reconciliation of movements in the accounts receivable balance with the
receivable          exception of "bad debts written off directly"

                    The estimation of amounts to be received each month is based on the percentages entered in the Ref column. These
                    percentages should be reviewed and amended to reflect the Trust's receipts pattern


Note 2 - provision
                   Input:
for doubtful debts
                    - any anticipated amounts to be received from debtors previously considered as doubtful
                    - any anticipated amounts to be written off as bad (ie amounts previously provided as doubtful and subsequently
                    confirmed as uncollectible)
                    The periodic provision amount is drawn from the administration expense schedule

Note 3 - sundry
                    Input anticipated additions (or payment amounts) to entities during the projection period
debtors
                    Input details of repayment program (amounts agreed to be paid by the sundry debtor)

Note 4 - accrued
                    Accrued income is split between interest and dividends
income
                    The accrual amount is drawn from the income section for investment business unit
                    Input anticipated receipt or amount reinvested in the specific month

Note 5 -
                    Enter description of prepayment in column A - eg insurance
prepayments
                    Enter total prepaid amount in month of payment
                    Check monthly expense amount drawn from the supporting schedule as being that for the prepayment entered.
                    Adjust reference if necessary

Note 6 -
                    Input amount of any inventory (finished goods) purchases in the month of anticipated purchase
inventories
                    Transfers from WIP are drawn from Note 7 - inventories work in progress (below)
                    Transfers to direct costs are drawn from the supporting schedule


Note 7 -
inventories work    Input purchases (eg materials, labour, contractors amounts) in month of acquisition
in progress

                    Input amount to be transferred to inventory on completion of works/construction of inventory item


Note 8 -
                    Input purchases/acquisitions or transfers from cash at bank (depending on type of investment)
investments
                    For term deposits and similar investments, interest amounts reinvested is drawn from Note 4


Template model, Guide                                                                                                          31/07/08
                                          CCA TRUST
   GUIDELINES FOR DATA ENTRY IN THE FINANCIAL PROJECTIONS MODEL FOR YEAR ENDING 30 JUNE 2008

Sheet               Details
                    Reductions in current investments (disposals, transfer of funds to cash at bank, transfer to non-current classification)
                    require to be input in the planned month of reduction
                    Revaluations to market value require input (increases should be input as a positive and reductions should be input as
                    a negative)
                    For non-current investments, input reductions (disposals or transfer to cash at bank) as a negative amount


Note 9 - property,
                   Line items drawn from supporting schedules include:
plant & equipment
                    - capital purchases / cost - from capital expenditure schedule
                    - disposals (net value) - from other income/expenses schedule
                    - depreciation - from depreciation calculation schedule
                    - amortisation - from administration expenses schedule
                    - capital WIP transferred in - from Note 10
                    Line items requiring input (depending on type of property, plant & equipment)
                    - reversal of impairment loss
                    - impairment loss
                    - increases (decreases) in the valuation of assets
                    - cost transferred in (for cultural assets only). If applicable, the asset classification from which the transfer occurs
                    will need to show the reduction at the 'adjustment' line item


Note 10 - capital
                  Purchases / additions to capital works in progress are drawn from the capital expenditure schedule
works in progress
                    Input total value to be transferred to property, plant & equipment on completion of construction in the month of
                    anticipated completion


Note 11 -
                    Capital purchases are drawn from the capital expenditure schedule
intangible assets
                    Amortisation expense is drawn from the administration expense schedule
                    Disposals (net value) is drawn from other income/expenses schedule

Note 12 - bank
                    Input:
loan
                    - amount of funds drawn down from bank loan in anticipated month of receipt
                    - periodic repayment amounts


Note 13 - accounts
payable (and       Accounts payable and accruals have been combined in one note in the projections financial model
accruals)

                    Purchases or increases to this liability are drawn from the supporting schedules as indicated in the Ref column

                    Payment of creditors is based on an assumed payment pattern as shown in the Ref column. This pattern should be
                    reviewed and the appropriate percentage base input in the Ref column

                    Payment of the opening balance is directly input in the one line item based on normal payment pattern


Note 14 - accounts
                   Capital purchases (inclusive of GST) are drawn from the capital expenditure schedule
payable capital
                    Details of the agreed payment terms for the capital expenditure should be entered in column A (ie over-type the
                    example payment terms provided)
                    Payment amounts may then be input manually in the appropriate month or a formula entered based on agreed
                    percentage instalments (with the percentage being entered in the Ref column)


Template model, Guide                                                                                                        31/07/08
                                          CCA TRUST
   GUIDELINES FOR DATA ENTRY IN THE FINANCIAL PROJECTIONS MODEL FOR YEAR ENDING 30 JUNE 2008

Sheet               Details

                    This account would generally be used only fur sundry creditor amounts present at the start of the financial year (as
Note 15 - sundry
                    projected purchases during the year will be taken up elsewhere in the model - eg, accounts payable, accounts payable
creditors
                    capital)
                    If specific purchase amounts to be shown through this account, input amounts at the purchases line item. Note that
                    the model will need to be adjusted so to ensure the liability for these purchases is not duplicated (eg under accounts
                    payable)
                    Input agreed instalments at payments line item as a negative


Note 16 - deposit
and advances        All movements in this account require manual input as indicated
repayable


                    Movements in this account are either drawn from other areas (such as accounts receivable note, accounts payable
Note 17 - GST
                    note) or entered as a formula (ie GST remittance to ATO - based on quarterly payments)
clearing
                    The line item for GST adjustments has been included but blanked out for input as it is unlikely to be required. If
                    required, care must be taken to ensure the corresponding entry is manually input elsewhere in the model


Note 18 - wages     Movements in this account are calculated based on amounts drawn from other areas multiplied by the percentages
clearing            shown in the Ref column. These percentages should be reviewed to ensure they meet the Trusts requirements
                    Percentages reflect:
                    - salaries & wages accrual - based on the monthly expense less an allowance for annual leave accrual included in the
                    expense amount. To modify this percentage, the percentage shown for annual leave accrual at note 21 should be
                    changed
                    - net salary payments - represents the average net salary payments (ie excluding PAYG) per month. For example, if
                    PAYG approximates 25% of gross salary, the percentage in the Ref column for this line item would be 75% (ie 1 less
                    PAYG %)
                    - PAYG payments - represents the average PAYG remittances to the ATO

Note 19 - lease
                    Additions to the lease liability (current) are drawn form the capital expenditure schedule
liability
                    Periodic instalment amounts should be input as a negative
                    Any residual payments due during the financial period of the model should be input in the appropriate month
                    Interest charge is drawn from the administration expenses schedule
                    Reclassification line item is used to transfer amounts to / (from) current liability (from) / to non-current liability
                    No input is required at the reclassification line item for non-current liability as this is drawn from the current liability
                    reconciliation above


Note 20 -
                    Movements in this account are manually input as indicated with the exception of:
unearned income
                    - services performed - value pre-need taken up from income calculation worksheet
                    - unearned income adjustment - this amount is drawn from the net contribution schedule

Note 21 -
                    Employee entitlements note has been established for annual leave and long service leave purposes only. Amendment
employee
                    will be needed if other forms of entitlements are accrued (as vested entitlements)
entitlements
                    Annual leave accrual is based on monthly salaries and wages expense multiplied by the percentage shown in the Ref
                    column. This percentage is based on accrual of 4 weeks leave each year. This may be changed to meet specific
                    Trusts requirements
                    Long service leave provision amount is drawn from the salaries schedule in the model




Template model, Guide                                                                                                        31/07/08
                                          CCA TRUST
   GUIDELINES FOR DATA ENTRY IN THE FINANCIAL PROJECTIONS MODEL FOR YEAR ENDING 30 JUNE 2008

Sheet               Details
                    Annual leave taken line item is based on the percentages shown at the bottom of the note ('leave taken'). These
                    percentages should represent the pattern of leave taken (eg majority of staff may take annual leave around the festive
                    season)
                    Input any amounts for long service leave planned/anticipated to be taken
                    Reclassification line item should be used to manually transfer long service leave accruals (from) to current liability
                    Long service leave taken which has been classified as non-current (eg on termination) is input as a negative item at
                    leave taken under non-current (LSL provision)
                    Reclassification line item under non-current LSL provision is drawn from the current liability note


Note 22 -
contributed         Movements in this account are manually input as indicated
capital


Note 23 - retained Planned transfers (to) / from reserves via retained earnings need to be manually input against the appropriate line
earnings           item as shown


Note 24 - asset
revaluation         Movements through this account are drawn from note 9 (therefore, no input required)
reserve


Note 25 -
available-for-sale
investments        Revaluations to market value of available-for-sale investments are drawn from the investments notes as above
revaluation
reserve
                    Realisation of previous revaluation amounts need to be input

Note 26 -
perpetual
                    No input required as movements are drawn from the retained earnings note
maintenance
reserve

Income              This sheet is used to calculation the gross income from interment, cremation, mausoleum and memorialisation
calculation         business units
                    For income items excluding 'other charges':
                    - input the number of anticipated transactions for each month for each line item
                    - input average sales value for the income item in column C
                    The sheet will calculate the income value based on the number of transactions entered multiplied by the average sales
                    value per item
                    Input the average monthly value of 'other charges' in column D. It is assumed that these charges are incurred evenly
                    throughout the period

SBU -Gross          This sheet includes the calculation of gross contribution from each of the services/activities within each service
contribution        business unit
                    Where input is required -as indicated by the word 'input' in the Ref column - a monthly figure should be entered in to
                    column D and then a formula has been set to include this same amount in each of the following months.
                    Where income or expenses are not expected to be incurred evenly during the year, the above formula should be
                    modified to meet the Trust's specific requirements
                    No input is required where the cell in the Ref column refers to any schedule (ie does not have the word input
                    appearing)


SBU - Net           This sheet includes the calculation of net contribution from each of the service business units. It draws the gross
contribution        contribution from the previous sheet and then deducts the allocatable overheads assigned to each business unit


Template model, Guide                                                                                                     31/07/08
                                          CCA TRUST
   GUIDELINES FOR DATA ENTRY IN THE FINANCIAL PROJECTIONS MODEL FOR YEAR ENDING 30 JUNE 2008

Sheet             Details
                  Where input is required -as indicated by the word 'input' in the Ref column - a monthly figure should be entered in to
                  column D and then a formula has been set to include this same amount in each of the following months.
                  Where expenses are not expected to be incurred evenly during the year, the above formula should be modified to
                  meet the Trust's specific requirements
                  No input is required where the cell in the Ref column refers to any schedule (ie does not have the word input
                  appearing)

Grounds           This sheet includes all costs associated to grounds maintenance that are not directly attributable to a service business
maintenance       unit
                  Where input is required -as indicated by the word 'input' in the Ref column - a monthly figure should be entered in to
                  column D and then a formula has been set to include this same amount in each of the following months.
                  Where expenses are not expected to be incurred evenly during the year, the above formula should be modified to
                  meet the Trust's specific requirements
                  No input is required where the cell in the Ref column refers to any schedule (ie does not have the word input
                  appearing)

                  This sheet includes all costs associated with the administration of the Trust's operations that are not directly
Administration
                  attributable to a service business unit
                  Where input is required -as indicated by the word 'input' in the Ref column - a monthly figure should be entered in to
                  column D and then a formula has been set to include this same amount in each of the following months.
                  Where expenses are not expected to be incurred evenly during the year, the above formula should be modified to
                  meet the Trust's specific requirements
                  No input is required where the cell in the Ref column refers to any schedule (ie does not have the word input
                  appearing)

Other income      This schedule relates to other income (expenses) of the Trust that are not directly related to the operations of the
(expenses)        Trust
                  Income items are shown as a positive figure and expense items are shown as a negative figure (ie in brackets)

                  Where input is required, the word 'input' is shown in the Ref column. Due to the nature of these types of income and
                  expenses, it has not been assumed that they will generally be incurred evenly throughout the year. Therefore, where
                  subsequent months (columns after column D) do not have a formula shown, input is required in the anticipated month
                  of incurrence
                  No input is required where the cell in the Ref column refers to another schedule

                  The depreciation schedule is divided in to two sections - depreciation summary by asset classification and allocation
Depreciation
                  of total depreciation to expense accounts

Depreciation      Input the monthly expense by asset category in column D. The formula in subsequent columns will carry this
summary           expense across for the remained of the reporting period.
                  Where depreciation is anticipated to vary during the course of the year (for instance, due to significant disposals or
                  additions planned), the formula in columns subsequent to column D should be adjusted accordingly
                  This section of the schedule is used as the basis of allocation to expense accounts as well as by the balance sheet
                  schedule and funds flow schedule


Allocation of     The allocation of depreciation on this schedule is calculated on the basis of set percentages shown in the Ref column.
depreciation      These percentages should be assessed in line with the Trusts requirements / operations and adjusted accordingly.

                  If depreciation expense is not to be allocated to a specific account (for example, if the Trust does not have a
                  mausoleum), the percentage in the Ref column may be set to 0 (ie zero). The line may be deleted if other associated
                  schedules / links have also been deleted.




Template model, Guide                                                                                                     31/07/08
                                          CCA TRUST
   GUIDELINES FOR DATA ENTRY IN THE FINANCIAL PROJECTIONS MODEL FOR YEAR ENDING 30 JUNE 2008

Sheet                 Details
                      A 'check' line appears at the bottom of the schedule. If the depreciation summary agrees to the total allocation, the
                      check line will appear as '-' (ie dashes). In all other cases, the amount by which the two do not agree will be
                      displayed and will require investigation

Payroll and           The payroll and related costs schedule is divided in to two sections - total Trust payroll related costs and allocation to
related costs         expenses

                      This section comprises - salaries & wages, amounts provided for long service leave, work cover and superannuation
Total Trust payroll
                      line items
                      Salaries & wages - input the monthly gross salaries & wages costs in column D. The formulas in subsequent columns
                      will carry through to the end of the reporting period. If salaries & wages are anticipated to vary (for example,
                      increased staff levels in second half of the reporting period), the formula/s in subsequent columns should be adjusted
                      accordingly

                      LSL provision - input the monthly amount provided for long service leave in column D. The formulas in subsequent
                      column will carry this through to the end of the reporting period. If LSL provision is anticipated to vary (for example,
                      new staff becoming entitled to LSL during the reporting period), the formula in subsequent column/s should be
                      adjusted accordingly.
                      Workcover - this expense is calculated on the basis of a percentage of salaries and wages plus superannuation. The
                      percentage used is shown in the Ref column. This percentage should be adjusted to reflect that applicable to the
                      Trust
                      Superannuation - this expense is calculated on the basis of a percentage of total salaries and wages. The percentage
                      used is shown in the Ref column. This percentage should adjusted to reflect that applicable to the Trust.


                      The allocation of salaries and wages and LSL provision on this schedule is calculated on the basis of set percentages
Allocation to
                      shown in the Ref column. These percentages should be assessed in line with the Trusts requirements / operations and
expenses
                      adjusted accordingly.
                      The workcover and superannuation allocations are based on the percentages used in the first section, and applied to
                      the salaries and wages amounts allocated
                      If payroll related costs are not to be allocated to a specific account (for example, if the Trust does not have a
                      mausoleum), the percentage in the Ref column may be set to 0 (ie zero). The line may be deleted if other associated
                      schedules / links have also been deleted.


                      A 'check' line appears at the bottom of the schedule. If the Trust payroll costs summary agrees to the total allocation,
                      the check line will appear as '-' (ie dashes). In all other cases, the amount by which the two do not agree will be
                      displayed and will require investigation

Capital
                      This schedule lists the expenditure anticipated to be incurred during the reporting period in relation to capital items
expenditure
                      (property, plant and equipment purchases as well as capital works in progress additions)
schedule
                      The description of the capital item should be entered in column B under the appropriate classification title

                      The amount to be expended should be input to the appropriate column (being the month of acquisition)

                      Additional lines under any classification title may be inserted as necessary. Care should be taken to ensure that the
                      'total' line for each classification sums all individual lines within the classification
                      GST is automatically calculated at 10% (percentage value shown in the Ref column) on total asset purchases - to
                      arrive at a total outflow figure
                      A financing summary is shown at the bottom of this schedule. The values to be financed under each of the options
                      shown should be input
                      A 'check' line appears under the financing summary. If the manually input financing summary agrees to the total
                      outflow, the check line will appear as '-' (ie dashes). In all other cases, the amount by which the two do not agree will
                      be displayed and will require investigation.



Template model, Guide                                                                                                         31/07/08
                                          CCA TRUST
   GUIDELINES FOR DATA ENTRY IN THE FINANCIAL PROJECTIONS MODEL FOR YEAR ENDING 30 JUNE 2008

Sheet             Details
Funds flow
                  The funds flow schedule does not require any data entry as the values are fed in from other worksheets.
schedule
                  The 'red' alpha/number in the top left hand corner (A1) denotes whether the funds flow schedule balances
                  If a red '-' (ie dash) is shown - the funds flow schedule is in balance
                  If a red 'err' appears - the funds flow schedule does not balance
                  Checks on the monthly balancing of the funds flow schedule are provided in the check row, in red, shown at the
                  bottom of schedule. Any amounts shown will require investigation and correction.




Template model, Guide                                                                                                31/07/08
                                    CCA TRUST
                              FINANCIAL PROJECTIONS MODEL


          ENTITY -
                                        CCA TRUST

          PERIOD -
                                  YEAR ENDING 30 JUNE 2008


                                "TEMPLATE" MODEL




Template model, Front Cover                                  31/07/08
                                                CCA TRUST
                                  ASSUMPTIONS FOR YEAR ENDING 30 JUNE 2008

Income Statement
Income from interments, cremation services, mausoleum and memorialisation is calculated on
the basis of the anticipated number of transactions multiplied by the average sales value per
transaction
Income from investment services - such as interest, dividends, rental - is assumed to be earned
evenly over the reporting period
Net income (loss) from disposal of investment assets is earned in the month of disposal


Expenses are assumed to be incurred evenly throughthe reporting period (unless otherwise stated
below).

Cashflow Forecast
Debtors receipts
The estimation of amounts to be received each month is based on the following receipts pattern:
Received in same month                                                                                 50.0%
Received within 30 days                                                                                40.0%
Received within 60 days                                                                                5.0%
Received within 90 days                                                                                5.0%
                                                                                                      100.0%

Interest
Interest income has been calculated on the basis of the following interest rates on funds invested:
Investments where interest reinvested:
- Cash at call                                                                                        5.5%
- Term deposits                                                                                       6.5%
- Term deposits with TCV                                                                              7.0%
Investments where interest received in cash
- Debt securities                                                                                     8.0%
- Floating rate ntoes                                                                                 9.0%

Sundry debtor receipts
These have been based on an agreed repayment program with the sundry debtor

Bank loan - funds drawn
Budgeted to draw down $100,000 in January 2008 to meet specific requirements

Creditor payments
Have been based on the following payment pattern:
- same month                                                                                           13.5%
- following month                                                                                      70.0%
- 60+ days                                                                                             15.0%
- discount received                                                                                    1.5%
                                                                                                      100.0%

GST / BAS remittance
GST remittances are on a quarterly basis

PAYG remittance
PAYG remittances are paid in the month following salary payment




   Template model, Assumpts                                                                                    31/07/2008
                                                CCA TRUST
                                  ASSUMPTIONS FOR YEAR ENDING 30 JUNE 2008

Leave taken
Annual leave payments are based on prior year leave patterns. Long service leave payments are
based on anticipated or planned period for leave to be taken

Lease instalments and residual payments
Timing of these payments is in accordance with approved leasing arrangements

Accounts payable - capital
Payment of capital purchases via accounts payable is based on approved repayment programs


Balance sheet
Inventories
Finished goods inventory purchases are based on maintaining a minimum level sufficient to
meet operational requirements
Inventory items are transferred to direct costs at the point of sale

Inventories work in progress
Purchases of materials, labour and other costs associated with construction of inventory items
are assigned in the month of acquisition
Total cost of inventory is transferred from work in progress to inventories on completion


Investments
Following assessment of operational cash flow requirements, excess cash is utilised to purchase
investments to maximise utilisation of reserves

Capital works in progress
Total value of property, plant and equipment constructed is transferred on completion of works


Employee entitlements
Annual leave and long service leave entitlements are accrued on a monthly basis.

Other income (expenses)
Other income (expenses) - for example, profit (loss) on disposal of assets - is recorded in the
anticipated month of incurrence - for example, planned month of disposal of asset


Depreciation
Depreciation expense is budgeted by asset classification and then allocated to the relevant
service activity and business unit
Depreciation expense is based on the assets on hand at the commencement of the reporting
period, and adjusted for any additions and disposals during the reporting period




   Template model, Assumpts                                                                       31/07/2008
                                                CCA TRUST
                                  ASSUMPTIONS FOR YEAR ENDING 30 JUNE 2008

Payroll and related costs
Gross salaries and wages are based on the staffing levels at the commencement of the reporting
period, and adjsuted for any anticipated changes to those levels during the reporting period
Related costs are budgeted on the following basis
- Work cover - percentage of salaries and wages plus superannuation                                3.548%
- Superannuation - percentage of salaries and wages                                                9.000%
Long service leave accrual is on pro-rata basis and taken up following staff attaining minimum
of 5 years service

Capital expenditure
Capital expenditure is based on Trust's requirements to meet objectives and strategic direction.
Acquisitions are budgeted in the month of incurrence




   Template model, Assumpts                                                                                 31/07/2008
                                                                                                                             CCA TRUST
                                                                                                        KEY PERFORMANCE INDICATORS FOR YEAR ENDING 30 JUNE 2008
Positive (negative) variance                                                                                                                                                                                                                                    12 mths to
                                                                               Ref   Jul-07         Aug-07         Sep-07         Oct-07         Nov-07          Dec-07         Jan-08        Feb-08        Mar-08       Apr-08       May-08       Jun-08        Jun-08

                                                                                                  Examples only - KPI to be developed in alignment with each Trust's specific objectives

Efficiency performance monitoring

Objective:               Manage water efficiently to reduce water consumption
Measure:                 Average litres used per hectare
Target:                  Per month                                                            8              8              8              9              9               10             10            10            9            9            8            8            106

Objective                Improve efficiency in crematorium operations
Measure:                 Average direct cost of cremations (excluding staff costs)
Target:                  Average direct cost per cremation                              3,500            3,500         3,500           3,500          3,500          3,500          3,500        3,500         3,500        3,500        3,500         3,500           3,500

Objective                Deal with expired memorials in a timely manner
Measure:                 Average time between expiry and action taken
Target:                  Working days                                                    4.50             4.50          4.50            4.50           4.50           4.50            4.50        4.50          4.50         4.50         4.50          4.50            4.50




               Template model, KPI                                                                                                                                                                                                                                   31/07/2008
         598551_4.xls
                                                                                                CCA TRUST
                                                                           BUDGETED INCOME STATEMENT FOR YEAR ENDING 30 JUNE 2008
                                                                                                                                                                                                       12 mths to
                                         Ref      Jul-07       Aug-07         Sep-07     Oct-07      Nov-07      Dec-07      Jan-08      Feb-08      Mar-08      Apr-08       May-08      Jun-08        Jun-08
                                                    $            $              $          $           $           $           $           $           $           $            $           $              $

Income                                  Inccalc
   Interments                                        85,900       81,400        67,625     63,125     107,300      81,875      82,050      96,850      75,275      80,475       79,175      88,825         989,875
   Cremation services                                16,910       21,710        16,310     22,010      28,010      20,010      23,210      20,210      25,210      27,410       31,210      28,710         280,920
   Mausoleum                                         41,125       71,125        38,125     74,125      54,625      27,625      27,625      39,625      72,625      78,625       63,625      47,125         636,000
   Memorialisation                                   18,250       14,425        24,525     21,125      15,300      15,125      19,250      15,600      15,925      16,200       21,175      19,325         216,225
   Investments                          InvInc        2,145        2,145        22,145      2,145       2,145      14,595       2,145       2,145       2,145       2,145        2,145       2,145          58,190
                                                                                                                                                                                                                 -
                                                    164,330      190,805       168,730    182,530     207,380     159,230     154,280     174,430     191,180     204,855      197,330     186,130       2,181,210
Direct costs                            GCsch
   Interments                                        36,956       36,956        36,956     36,956      36,956      36,956      36,956      36,956      36,956      36,956       36,956      36,956         443,468
   Cremation services                                 9,242        9,242         9,242      9,242       9,242       9,242       9,242       9,242       9,242       9,242        9,242       9,242         110,907
   Mausoleum                                         16,057       16,057        16,057     16,057      16,057      16,057      16,057      16,057      16,057      16,057       16,057      16,057         192,687
   Memorialisation                                   11,091       11,091        11,091     11,091      11,091      11,091      11,091      11,091      11,091      11,091       11,091      11,091         133,087
   Investments                                        1,869        1,869         1,869      1,869       1,869       1,869       1,869       1,869       1,869       1,869        1,869       1,869          22,433
                                                                                                                                                                                                                 -
                                                     75,215       75,215        75,215     75,215      75,215      75,215      75,215      75,215      75,215      75,215       75,215      75,215         902,581
Allocatable overheads                   NCsch
   Interments                                         5,981        5,981         5,981      5,981       5,981       5,981       5,981       5,981       5,981       5,981        5,981       5,981          71,766
   Cremation services                                 4,964        4,964         4,964      4,964       4,964       4,964       4,964       4,964       4,964       4,964        4,964       4,964          59,562
   Mausoleum                                         14,313       14,313        14,313     14,313      14,313      14,313      14,313      14,313      14,313      14,313       14,313      14,313         171,753
   Memorialisation                                    2,933        2,933         2,933      2,933       2,933       2,933       2,933       2,933       2,933       2,933        2,933       2,933          35,198
   Investments                                          824          824           824        824         824         824         824         824         824         824          824         824           9,892
                                                                                                                                                                                                                 -
                                                     29,014       29,014        29,014     29,014      29,014      29,014      29,014      29,014      29,014      29,014       29,014      29,014         348,172
Net contribution                        NC sch
  Interments                                         42,964       38,464        24,689     20,189      64,364      38,939      39,114      53,914      32,339      37,539       36,239      45,889         474,640
  Cremation services                                  2,704        7,504         2,104      7,804      13,804       5,804       9,004       6,004      11,004      13,204       17,004      14,504         110,451
  Mausoleum                                          10,755       40,755         7,755     43,755      24,255      (2,745)     (2,745)      9,255      42,255      48,255       33,255      16,755         271,560
  Memorialisation                                     4,226          401        10,501      7,101       1,276       1,101       5,226       1,576       1,901       2,176        7,151       5,301          47,940
  Investments                                          (549)        (549)       19,451       (549)       (549)     11,901        (549)       (549)       (549)       (549)        (549)       (549)         25,865
                                                                                                                                                                                                                 -
                                                     60,101       86,576        64,501     78,301     103,151      55,001      50,051      70,201      86,951     100,626       93,101      81,901         930,456
Pooled costs
  Grounds maintenance                   GM sch       11,572       11,572        11,572     11,572      11,572      11,572      11,572      11,572      11,572      11,572       11,572      11,572         138,868
  Administration                         Adm         28,073       28,073        28,323     28,073      28,073      28,073      28,073      28,073      28,323      28,073       30,073      30,073         341,374
                                                                                                                                                                                                                 -
                                                     39,645       39,645        39,895     39,645      39,645      39,645      39,645      39,645      39,895      39,645       41,645      41,645         480,242

Net operating surplus (deficit)                      20,455       46,930        24,605     38,655      63,505      15,355      10,405      30,555      47,055      60,980       51,455      40,255         450,214

   Other income (expenses)              Other         4,084       25,611        35,078      5,693      23,893      (4,439)       360         360       30,360      (13,140)       (640)      5,357         112,578

Net surplus (deficit)                                24,540       72,541        59,683     44,349      87,399      10,917      10,765      30,915      77,415      47,840       50,815      45,612         562,792




         Template model, income stmnt                                                                                                                                                              31/07/2008
              598551_4.xls
                                                                                                       CCA TRUST
                                                                                       CASHFLOW FORECAST FOR YEAR ENDING 30 JUNE 2008
                                                                                                                                                                                                               12 mths to
                                          Ref   Jul-07       Aug-07       Sep-07          Oct-07       Nov-07       Dec-07       Jan-08       Feb-08       Mar-08       Apr-08       May-08       Jun-08         Jun-08
                                                  $            $            $               $            $            $            $            $            $            $            $            $              $
Opening Bank Balance                              (41,650)      21,789       96,814        342,682       302,750      232,847      322,505      369,175       38,256      149,066     206,314       361,615           (41,650)

Cash Inflows
   Debtors receipts                              110,995       181,177      172,636         165,656      187,613      174,323      181,918      169,675      169,007      205,190      237,383      201,113        2,156,685
   Sundry debtor receipts                              -             -            -               -            -            -            -            -            -            -            -            -                -
   Dividends received                                  -             -            -               -            -            -            -            -            -            -            -            -                -
   Franking credit rebate                             45            45           45              45           45           45           45           45           45           45           45           45              540
   Interest received                                                                                                                                                                                                       -
   - Debt securities                                    -            -            -            500             -            -            -            -            -         500             -            -            1,000
   - Floating rate notes                                -            -            -              -             -            -        1,000            -            -           -             -            -            1,000
   Transfer from:
   - Cash at call                                      -             -            -               -            -            -            -            -            -            -            -            -                -
   - Term deposits                                     -             -            -               -            -            -            -            -            -            -      100,000            -          100,000
   - Term deposit with TCV                       100,000             -      100,000               -            -            -            -            -            -            -            -            -          200,000
   Bank loan - funds drawn                             -             -            -               -            -            -      100,000            -            -            -            -            -          100,000
   Deposits received                                   -             -            -               -            -            -            -            -            -            -            -            -                -
   Advances received                                   -             -            -               -            -            -            -            -            -            -            -            -                -
   Proceeds on sale of asset                           -             -       20,000               -      100,000      100,000            -            -       30,000        3,000       13,000            -          266,000
   Proceeds on sale of investment                      -       500,000            -               -            -      250,000            -            -            -            -            -            -          750,000
   Proceeds sale of inv property                       -             -      100,000               -            -            -            -            -            -            -            -            -          100,000
   Donations & grants                               (200)         (200)        (200)           (200)        (200)        (200)        (200)        (200)        (200)        (200)        (200)        (200)          (2,400)
   Government grants                               2,000             -        2,500           5,000        3,200            -            -            -       15,000            -            -        5,000           32,700
   Insurance recovery                                  -             -       17,860               -            -            -            -            -            -            -            -            -           17,860
   Sundry income                                       -             -            -               -            -            -            -            -            -            -            -            -                -
   Contributed capital - funds received                -             -            -               -            -            -            -            -            -            -            -            -                -
   Other                                                                                                                                                                                                                   -
   Total Cash Inflows                            212,840       681,022      412,841         171,001      290,658      524,168      282,763      169,520      213,852      208,535      350,228      205,958        3,723,385

Cash Outflows
   Creditor Payments (net of discount)             63,050      130,535       79,512          58,860       63,407       61,971       49,371       43,286       41,273       36,644       41,273       41,243          710,423
   GST / BAS remittance                            28,735            -            -           2,611            -            -      (15,816)           -            -      (61,126)           -            -          (45,596)
   Net salary & wages                              34,615       34,615       34,615          34,615       34,615       34,615       34,615       34,615       34,615       34,615       34,615       34,615          415,385
   PAYG remittance                                 12,000       11,538       11,538          11,538       11,538       11,538       11,538       11,538       11,538       11,538       11,538       11,538          138,923
   Leave taken                                          -        2,308        2,308           2,308            -       10,385       30,385            -        4,615        4,615            -        1,154           58,077
   Lease payments/instalments                       1,000        1,000        1,000           1,000        1,000        1,000        1,000        1,000        1,000       10,000       10,000       10,000           39,000
   Lease residuals                                      -            -            -               -            -            -            -            -            -            -            -            -                -
   Transfers:
   - Cash at call                                       -            -            -         100,000            -            -            -            -            -            -            -            -          100,000
   - Term deposits                                      -            -            -               -      250,000            -            -            -            -            -            -            -          250,000
   - Term deposit with TCV                              -            -            -               -            -            -      125,000            -            -            -            -            -          125,000
   Investment purchases:                                                                                                                                                                                                   -
   - Managed investments                                -            -            -               -            -      150,000            -            -            -            -            -            -          150,000
   - Shares                                             -            -            -               -            -            -            -            -            -            -            -            -                -
   - Debt securities                                    -      250,000            -               -            -            -            -            -            -            -            -            -          250,000
   - Capital indexed bonds                              -            -            -               -            -      150,000            -            -            -            -            -            -          150,000
   - Floating rate notes                                -            -            -               -            -            -            -      350,000            -            -            -            -          350,000
   Capital purchases                                    -      176,000       33,000               -            -            -            -            -            -            -       82,500            -          291,500
   Prepayments                                     10,000            -            -               -            -       10,000            -            -            -            -       10,000            -           30,000
   Sundry debtor advances                               -            -            -               -            -            -            -            -            -            -            -            -                -
   Bank loan - repayments                               -            -            -               -            -            -            -        5,000        5,000        5,000        5,000        5,000           25,000
   Accounts payable - capital                           -            -            -               -            -            -            -       55,000            -      110,000            -      275,000          440,000
   Sundry creditor payments                             -            -            -               -            -            -            -            -            -            -            -            -                -
   Deposits & advances repayable                        -            -        5,000               -            -        5,000            -            -        5,000            -            -        5,000           20,000



              Template model, Cashflow                                                                                                                                                                            31/07/2008
            598551_4.xls
                                                                                                    CCA TRUST
                                                                                    CASHFLOW FORECAST FOR YEAR ENDING 30 JUNE 2008
                                                                                                                                                                                                            12 mths to
                                       Ref   Jul-07       Aug-07       Sep-07          Oct-07       Nov-07       Dec-07       Jan-08       Feb-08       Mar-08       Apr-08       May-08       Jun-08         Jun-08
                                               $            $            $               $            $            $            $            $            $            $            $            $              $
   Unearned income - monies refunded                  -            -            -               -            -            -            -            -            -            -            -            -               -
   Contrib capital - funds returned                   -            -            -               -            -            -            -            -            -            -            -            -               -
                                                                                                                                                                                                                        -
   Total Cash Outflows                        149,401       605,997      166,973         210,933      360,561      434,510      236,093      500,439      103,042      151,287      194,926      383,551        3,497,712

Net Movement                                    63,439       75,025      245,868         (39,932)     (69,902)      89,658       46,670     (330,919)     110,810       57,248      155,301     (177,593)         225,673

Closing Bank Balance                            21,789       96,814      342,682         302,750      232,847      322,505      369,175       38,256      149,066      206,314      361,615      184,023          184,023




            Template model, Cashflow                                                                                                                                                                           31/07/2008
               598551_4.xls
0                                                                                                                                CCA TRUST
                                                                                                             PROJECTED BALANCE SHEET FOR YEAR ENDING 30 JUNE 2008
                                                                                                                                                                                                                                               Full 12
                                               Ref    Jun-07        Jul-07        Aug-07        Sep-07        Oct-07        Nov-07       Dec-07         Jan-08        Feb-08       Mar-08        Apr-08        May-08        Jun-08            months
                                                        $             $             $             $             $             $            $              $             $            $             $             $             $                 $

ASSETS
Current Assets
Cash At Bank                               c/flow             -        21,789        96,814       342,682       302,750       232,847       322,505       369,175        38,256       149,066       206,314       361,615       184,023            184,023
Cash On Hand                                              1,000         1,000         1,000         1,000         1,000         1,000         1,000         1,000         1,000         1,000         1,000         1,000         1,000              1,000
Accounts receivable                            1         53,899        78,655       140,452        94,104       120,407       117,302       112,143       121,059       102,700       114,404       140,310       159,348       114,089            114,089
Provision for doubtful debts                   2         (5,634)       (5,734)       (5,834)       (5,934)       (5,784)       (5,884)       (5,984)       (6,084)       (6,184)       (6,284)       (6,084)       (6,184)       (6,284)            (6,284)
Sundry debtors                                 3              -             -             -             -             -             -             -             -             -             -             -             -             -                  -
Accrued income                                 4         30,410        31,760        32,760        34,110        34,960        35,960        37,310        37,660        38,660        40,010        40,860        41,860        43,210             43,210
Prepayments                                    5         24,000        32,000        29,900        27,800        25,700        23,600        31,500        29,200        26,900        24,600        22,300        30,000        27,500             27,500
Inventories                                    6        155,300       243,256       283,212       271,668       258,624       245,580       232,536       306,492       293,448       280,404       267,360       254,316       241,272            241,272
Inventories - work in progress                 7         49,800        53,000        15,000        35,000        55,000        75,000        87,000             -             -             -             -             -             -                  -
Investments                                    8      8,000,000     7,900,000     5,650,350     5,550,350     5,550,350     5,800,700     6,215,700     6,490,700     6,741,050     6,441,050     6,441,050     6,441,400     6,416,400          6,416,400

                                                      8,308,775     8,355,726     6,243,654     6,350,780     6,343,006     6,526,105     7,033,710     7,349,202     7,235,829     7,044,250     7,113,110     7,283,355     7,021,209          7,021,209
Non-current Assets
Property Plant & Equipment                      9     3,707,000     3,670,323     3,808,646     3,710,969     3,674,292     3,607,615     3,965,938     3,929,261     3,892,584     4,825,907     4,772,730     4,722,053     4,685,376          4,685,376
Capital works in progress                      10        50,000        50,000        60,000        65,000        65,000        15,000        15,000        15,000        15,000        15,000        15,000        15,000        15,000             15,000
Intangible assets                              11        50,000        49,900        49,800        49,700        49,600        49,500        49,400        49,300        49,200        49,100        49,000       123,900       123,800            123,800
Investments                                     8     4,000,000     4,000,000     6,000,000     6,000,000     6,100,000     6,100,000     5,850,000     5,850,000     5,950,000     6,250,000     6,250,000     6,150,000     6,150,000          6,150,000

                                                      7,807,000     7,770,223     9,918,446     9,825,669     9,888,892     9,772,115     9,880,338     9,843,561     9,906,784    11,140,007    11,086,730    11,010,953    10,974,176        10,974,176

Total Assets                                         16,115,775    16,125,949    16,162,100    16,176,449    16,231,898    16,298,220    16,914,048    17,192,763    17,142,613    18,184,257    18,199,840    18,294,308    17,995,385        17,995,385

LIABILITIES
Current Liabilities
Bank Overdraft                             c/flow        41,650             -             -             -             -             -             -             -             -             -             -             -             -                  -
Bank loan                                    12               -             -             -             -             -             -             -       100,000        95,000        90,000        85,000        80,000        75,000             75,000
Accounts payable                             13          60,703       153,694        82,443        69,259        75,101        76,397        70,460        63,905        63,435        64,978        71,150        72,693        74,049             74,049
Accounts payable - capital exp               14               -             -             -             -             -             -       550,000       550,000       495,000       495,000       385,000       385,000       110,000            110,000
Sundry creditors                             15               -             -             -             -             -             -             -             -             -             -             -             -             -                  -
Deposits & advances repayable                16          20,000        20,000        20,000        15,000        15,000        15,000        10,000        10,000        10,000         5,000         5,000         5,000             -                  -
Accruals (incl in accts payable)             13               -             -             -             -             -             -             -             -             -             -             -             -             -                  -
GST clearing                                 17          28,735        (1,503)         (328)        2,611        12,060        23,419       (15,816)       13,955        24,317       (61,126)       17,642        30,059        40,854             40,854
Clearing account/s                           18          12,000        11,538        11,538        11,538        11,538        11,538        11,538        11,538        11,538        11,538        11,538        11,538        11,538             11,538
Lease liability                              19          46,500        46,000        45,500        45,000        44,500        44,000        43,500        43,000        42,500     1,125,500     1,116,000     1,108,500     1,101,000          1,101,000
Unearned income                              20         845,690       806,337       837,984       805,856       799,628       761,550       770,122       790,894       755,591       730,488       737,560       774,907       732,029            732,029
Employee entitlements                        21         257,500       262,346       264,885       267,423       269,962       274,808       269,269       263,731       268,577       268,808       269,038       273,885       237,577            237,577
                                                      1,312,778     1,298,413     1,262,022     1,216,688     1,227,789     1,206,712     1,709,073     1,847,022     1,765,958     2,730,186     2,697,929     2,741,582     2,382,047          2,382,047
Non-current liabilities
Bank loan                                      12            -             -             -             -             -             -             -             -             -             -             -             -             -                  -
Lease liability                                19       63,000        63,000        63,000        63,000        63,000        63,000        63,000        63,000        63,000        63,000        63,000        63,000        63,000             63,000
Employee entitlements - LSL                    21       34,897        34,897        34,897        34,897        34,897        34,897        34,897        14,897        14,897        14,897        14,897        14,897        54,897             54,897

                                                        97,897        97,897        97,897        97,897        97,897        97,897        97,897        77,897        77,897        77,897        77,897        77,897       117,897            117,897

Total Liabilites                                      1,410,675     1,396,310     1,359,919     1,314,585     1,325,686     1,304,609     1,806,970     1,924,919     1,843,855     2,808,083     2,775,826     2,819,479     2,499,944          2,499,944

NET ASSETS                                           14,705,100    14,729,640    14,802,181    14,861,864    14,906,213    14,993,611    15,107,078    15,267,843    15,298,759    15,376,174    15,424,014    15,474,830    15,495,442        15,495,442


               Template model, Balance Sheet                                                                                                                                                                                      31/07/2008
              598551_4.xls
0                                                                                                                                CCA TRUST
                                                                                                             PROJECTED BALANCE SHEET FOR YEAR ENDING 30 JUNE 2008
                                                                                                                                                                                                                                               Full 12
                                              Ref     Jun-07        Jul-07        Aug-07        Sep-07        Oct-07        Nov-07       Dec-07         Jan-08        Feb-08       Mar-08        Apr-08        May-08        Jun-08            months
                                                        $             $             $             $             $             $            $              $             $            $             $             $             $                 $

EQUITY
Contributed capital                           22      3,000,000     3,000,000     3,000,000     3,000,000     3,000,000     3,000,000     3,000,000     3,000,000     3,000,000     3,000,000     3,000,000     3,000,000     3,000,000          3,000,000
Retained earnings                             23      1,192,650     1,442,650     1,442,650     1,442,650     1,442,650     1,442,650     1,442,650     1,442,650     1,442,650       692,650       692,650       692,650       692,650            692,650
Current period surplus (deficit)                                       24,540        97,081       156,764       201,113       288,511       299,428       310,193       341,109       418,524       466,364       517,180       562,792            562,792
Asset revaluation reserve                     24      1,000,000     1,000,000     1,000,000     1,000,000     1,000,000     1,000,000     1,000,000     1,000,000     1,000,000     1,000,000     1,000,000     1,000,000     1,000,000          1,000,000
Avail-for-sale invs reval reserve             25        212,450       212,450       212,450       212,450       212,450       212,450       315,000       465,000       465,000       465,000       465,000       465,000       440,000            440,000
Perpetual maintenance reserve                 26      9,300,000     9,050,000     9,050,000     9,050,000     9,050,000     9,050,000     9,050,000     9,050,000     9,050,000     9,800,000     9,800,000     9,800,000     9,800,000          9,800,000

                                                     14,705,100    14,729,640    14,802,181    14,861,864    14,906,213    14,993,611    15,107,078    15,267,843    15,298,759    15,376,174    15,424,014    15,474,830    15,495,442        15,495,442

Variance                                                       -             -             -             -             -             -            -              -             -            -             -             -             -
                                                                             -             -             -             -             -            -              -             -            -             -             -             -

BALANCE SHEET NOTES

Note 1 - Accounts receivable
Opening balance                                         53,899        53,899        78,655       140,452        94,104       120,407       117,302       112,143       121,059       102,700       114,404       140,310       159,348             53,899
Invoices
- current period income                   income                      117,660       150,135       109,285       138,985       161,985       108,035       117,735       136,810       153,760       164,610       157,360       140,935          1,657,295
- unearned income                          unearn                       5,000        70,000         5,000        35,000         5,000        45,000        55,000             -        10,000        45,000        75,000             -            350,000
 - rent                                      sch                          750           750           750           750           750           750           750           750           750           750           750           750              9,000
GST                                        10.0%                       12,341        22,089        11,504        17,474        16,774        15,379        17,349        13,756        16,451        21,036        23,311        14,169            201,630
Receipts                                  (below)                    (110,995)     (181,177)     (172,636)     (165,656)     (187,613)     (174,323)     (181,918)     (169,675)     (169,007)     (205,190)     (237,383)     (201,113)        (2,156,685)
Doubtful amounts received                 (note 2)                          -             -             -             -             -             -             -             -             -             -             -             -                  -
Doubtful amounts written off              (note 2)                          -             -             -          (250)            -             -             -             -             -          (300)            -             -               (550)
Bad debts written off directly             (input)                                                   (250)                                                                               (250)                                                        (500)
                                                                                                                                                                                                                                                         -
Closing Balance                                         53,899        78,655       140,452        94,104       120,407       117,302       112,143       121,059       102,700       114,404       140,310       159,348       114,089             114,089

Estmation of receipts
Total invoicing (including GST)                                      135,751       242,974       126,539       192,209       184,509       169,164       190,834       151,316       180,961       231,396       256,421       155,854

Opening balance                                                       43,119         5,390         5,390                                                                                                                                            53,899
Received in same month                     50.0%                      67,876       121,487        63,269        96,104        92,254        84,582        95,417        75,658        90,481       115,698       128,211        77,927           1,108,962
Received within 30 days                    40.0%                                    54,300        97,189        50,615        76,883        73,803        67,665        76,333        60,526        72,384        92,558       102,568             824,828
Received within 60 days                    5.0%                                                    6,788        12,149         6,327         9,610         9,225         8,458         9,542         7,566         9,048        11,570              90,283
Received within 90 days                    5.0%                                                                  6,788        12,149         6,327         9,610         9,225         8,458         9,542         7,566         9,048              78,713
                                          100.0%                     110,995       181,177       172,636       165,656       187,613       174,323       181,918       169,675       169,007       205,190       237,383       201,113           2,156,685

Note 2 - provision for doubtful debts
Opening balance                                          (5,634)       (5,634)       (5,734)       (5,834)       (5,934)       (5,784)       (5,884)       (5,984)       (6,084)       (6,184)       (6,284)       (6,084)       (6,184)            (5,634)
Doubtful amounts received                  input                                                                                                                                                                                                         -
Doubtful amounts provided                (dd exp)                        (100)         (100)         (100)         (100)         (100)         (100)         (100)         (100)         (100)         (100)         (100)         (100)            (1,200)
Doubtful amounts written off               input                                                                    250                                                                                 300                                            550
                                                                                                                                                                                                                                                         -
Closing Balance                                          (5,634)       (5,734)       (5,834)       (5,934)       (5,784)       (5,884)       (5,984)       (6,084)       (6,184)       (6,284)       (6,084)       (6,184)       (6,284)            (6,284)

Note 3 - sundry debtors
Opening balance                                                -             -             -             -             -             -            -              -             -            -             -             -             -                  -


              Template model, Balance Sheet                                                                                                                                                                                       31/07/2008
              598551_4.xls
0                                                                                                                             CCA TRUST
                                                                                                          PROJECTED BALANCE SHEET FOR YEAR ENDING 30 JUNE 2008
                                                                                                                                                                                                                                   Full 12
                                              Ref     Jun-07       Jul-07       Aug-07       Sep-07       Oct-07       Nov-07       Dec-07       Jan-08       Feb-08       Mar-08       Apr-08       May-08       Jun-08           months
                                                        $            $            $            $            $            $            $            $            $            $            $            $            $                $
Additions / payments                       input                                                                                                                                                                                             -
Receipts                                  (input)                                                                                                                                                                                            -
closing balance                                                -            -            -            -            -            -            -            -            -            -            -            -            -                 -

Note 4 - Accrued income
Interest
Opening balance                                          9,300        9,300       10,500       11,350       12,550       13,250       14,100       15,300       15,500       16,350       17,550       18,250       19,100              9,300
Accrual                                   income                      1,200        1,200        1,200        1,200        1,200        1,200        1,200        1,200        1,200        1,200        1,200        1,200             14,400
Receipt / reinvestment                    (input)                                                                                                                                                                                           -
- Cash at call                             reinv                                    (100)                                  (100)                                  (100)                                  (100)                           (400)
- Term deposits                            reinv                                    (250)                                  (250)                                  (250)                                  (250)                         (1,000)
- Debt securities                           rec                                                               (500)                                                                         (500)                                      (1,000)
- Floating rate ntoes                       rec                                                                                                    (1,000)                                                                             (1,000)
- Term deposits with TCV                   reinv                                                                                                                                                                                            -
Closing balance                                          9,300       10,500       11,350       12,550       13,250       14,100       15,300       15,500       16,350       17,550       18,250       19,100       20,300             20,300

Dividends
Opening balance                                         21,110       21,110       21,260       21,410       21,560       21,710       21,860       22,010       22,160       22,310       22,460       22,610       22,760             21,110
Accrual                                   income                        150          150          150          150          150          150          150          150          150          150          150          150              1,800
Receipt (dividend cheque)                 (input)                                                                                                                                                                                           -
Closing balance                                         21,110       21,260       21,410       21,560       21,710       21,860       22,010       22,160       22,310       22,460       22,610       22,760       22,910             22,910

Total accrued income                                    30,410       31,760       32,760       34,110       34,960       35,960       37,310       37,660       38,660       40,010       40,860       41,860       43,210             43,210

Note 5 - prepayments
Opening Balance                                         24,000       24,000       32,000       29,900       27,800       25,700       23,600       31,500       29,200       26,900       24,600       22,300       30,000              24,000
Prepayments -                                 input                  10,000                                                                                                                                                             10,000
Prepayments -                                 input                                                                                   10,000                                                                                            10,000
Prepayments -                                 input                                                                                                                                                    10,000                           10,000
Prepayments -                                 input                                                                                                                                                                                          -
Monthly Expense                               (sch)                  (2,000)      (2,100)      (2,100)      (2,100)      (2,100)      (2,100)      (2,300)      (2,300)      (2,300)      (2,300)      (2,300)      (2,500)            (26,500)
Closing Balance                                         24,000       32,000       29,900       27,800       25,700       23,600       31,500       29,200       26,900       24,600       22,300       30,000       27,500              27,500

Note 6 - inventories
ROI - land
Opening balance                                                -          -       97,600       95,200       92,800       90,400       88,000       85,600       83,200       80,800       78,400       76,000       73,600                  -
Purchases / additions                     input                     100,000                                                                                                                                                           100,000
Transfer from WIP                         below                           -            -            -            -            -             -           -            -            -             -           -             -                 -
Transfer to direct costs                  (sch)                      (2,400)      (2,400)      (2,400)      (2,400)      (2,400)       (2,400)     (2,400)      (2,400)      (2,400)       (2,400)     (2,400)       (2,400)          (28,800)
Other                                                                                                                                                                                                                                       -
Closing balance                                                -     97,600       95,200       92,800       90,400       88,000       85,600       83,200       80,800       78,400       76,000       73,600       71,200             71,200
ROI - foundations
Opening balance                                          7,700        7,700        7,650       60,600       60,550       60,500       60,450       60,400       60,350       60,300       60,250       60,200       60,150              7,700
Purchases / additions                     input                                                                                                                                                                                             -
Transfer from WIP                         below                           -       53,000            -            -            -             -           -            -            -             -           -             -            53,000
Transfer to direct costs                  (sch)                         (50)         (50)         (50)         (50)         (50)          (50)        (50)         (50)         (50)          (50)        (50)          (50)             (600)
Other                                                                                                                                                                                                                                       -
Closing balance                                          7,700        7,650       60,600       60,550       60,500       60,450       60,400       60,350       60,300       60,250       60,200       60,150       60,100             60,100
ROI - beams
Opening balance                                         10,000       10,000        9,970        9,940        9,910        9,880        9,850        9,820        9,790        9,760        9,730        9,700        9,670             10,000


              Template model, Balance Sheet                                                                                                                                                                           31/07/2008
              598551_4.xls
0                                                                                                                           CCA TRUST
                                                                                                        PROJECTED BALANCE SHEET FOR YEAR ENDING 30 JUNE 2008
                                                                                                                                                                                                                           Full 12
                                              Ref     Jun-07       Jul-07       Aug-07      Sep-07      Oct-07      Nov-07      Dec-07       Jan-08      Feb-08      Mar-08      Apr-08       May-08      Jun-08           months
                                                        $            $            $           $           $           $           $            $           $           $           $            $           $                $
Purchases / additions                     input                                                                                                                                                                                      -
Transfer from WIP                         below                           -            -           -           -           -            -           -           -           -            -           -            -                  -
Transfer to direct costs                  (sch)                         (30)         (30)        (30)        (30)        (30)         (30)        (30)        (30)        (30)         (30)        (30)         (30)              (360)
Other                                                                                                                                                                                                                                -
Closing balance                                         10,000        9,970        9,940       9,910       9,880       9,850       9,820        9,790       9,760       9,730       9,700        9,670       9,640               9,640
ROI - vaults
Opening balance                                         15,000       15,000       14,935      14,870      14,805      14,740      14,675       14,610      14,545      14,480      14,415       14,350      14,285             15,000
Purchases / additions                     input                                                                                                                                                                                     -
Transfer from WIP                         below                           -            -           -           -           -            -           -           -           -            -           -            -                 -
Transfer to direct costs                  (sch)                         (65)         (65)        (65)        (65)        (65)         (65)        (65)        (65)        (65)         (65)        (65)         (65)             (780)
Other                                                                                                                                                                                                                               -
Closing balance                                         15,000       14,935       14,870      14,805      14,740      14,675      14,610       14,545      14,480      14,415      14,350       14,285      14,220             14,220
ROI - consumables
Opening balance                                                -          -         745          490         235         (20)       (275)        (530)       (785)     (1,040)      (1,295)     (1,550)      (1,805)                 -
Purchases / additions                         input                   1,000                                                                                                                                                      1,000
Transfer to direct costs                      (sch)                    (255)        (255)       (255)       (255)       (255)       (255)        (255)       (255)       (255)       (255)        (255)       (255)             (3,060)
Other                                                                                                                                                                                                                                -
Closing balance                                                -        745         490          235         (20)       (275)       (530)        (785)     (1,040)     (1,295)      (1,550)     (1,805)      (2,060)            (2,060)
Crem - materials
Opening balance                                          5,000        5,000        4,675       4,350       5,525       5,200       4,875        4,550       4,225       3,900       3,575        3,250       2,925               5,000
Purchases / additions                         input                                            1,500                                                                                                                             1,500
Transfer to direct costs                                               (325)        (325)       (325)       (325)       (325)       (325)        (325)       (325)       (325)       (325)        (325)       (325)             (3,900)
Other                                                                                                                                                                                                                                -
Closing balance                                          5,000        4,675        4,350       5,525       5,200       4,875       4,550        4,225       3,900       3,575       3,250        2,925       2,600               2,600
Maus - consumables
Opening balance                                         10,000       10,000        9,790       9,580       9,370       9,160       8,950        8,740       8,530       8,320       8,110        7,900       7,690             10,000
Purchases / additions                         input                                                                                                                                                                                 -
Transfer to direct costs                      (sch)                    (210)        (210)       (210)       (210)       (210)       (210)        (210)       (210)       (210)       (210)        (210)       (210)            (2,520)
Other                                                                                                                                                                                                                               -
Closing balance                                         10,000        9,790        9,580       9,370       9,160       8,950       8,740        8,530       8,320       8,110       7,900        7,690       7,480              7,480
Maus- crypts & liners
Opening balance                                        107,600      107,600      100,100      92,600      85,100      77,600      70,100       62,600     142,100     134,600     127,100      119,600     112,100            107,600
Purchases / additions                     input                                                                                                                                                                                     -
Transfer from WIP                         below                           -            -           -           -           -            -      87,000           -           -            -           -            -            87,000
Transfer to direct costs                  (sch)                      (7,500)      (7,500)     (7,500)     (7,500)     (7,500)      (7,500)     (7,500)     (7,500)     (7,500)      (7,500)     (7,500)      (7,500)          (90,000)
Other                                                                                                                                                                                                                               -
Closing balance                                        107,600      100,100       92,600      85,100      77,600      70,100      62,600      142,100     134,600     127,100     119,600      112,100     104,600            104,600
Mem - consumables
Opening balance                                                -            -       (354)       (708)     (1,062)     (1,416)      (1,770)     (2,124)     (2,478)     (2,832)      (3,186)     (3,540)      (3,894)                 -
Purchases / additions                         input                                                                                                                                                                                  -
Transfer to direct costs                      (sch)                    (354)        (354)       (354)       (354)       (354)       (354)        (354)       (354)       (354)       (354)        (354)       (354)             (4,248)
Other                                                                                                                                                                                                                                -
Closing balance                                                -       (354)        (708)     (1,062)     (1,416)     (1,770)      (2,124)     (2,478)     (2,832)     (3,186)      (3,540)     (3,894)      (4,248)            (4,248)
Mem - materials
Opening balance                                                -            -     (1,855)     (3,710)     (5,565)     (7,420)      (9,275)    (11,130)    (12,985)    (14,840)     (16,695)    (18,550)     (20,405)                 -
Purchases / additions                         input                                                                                                                                                                                  -
Transfer to direct costs                      (sch)                  (1,855)      (1,855)     (1,855)     (1,855)     (1,855)      (1,855)     (1,855)     (1,855)     (1,855)      (1,855)     (1,855)      (1,855)           (22,260)
Other                                                                                                                                                                                                                                -
Closing balance                                                -     (1,855)      (3,710)     (5,565)     (7,420)     (9,275)     (11,130)    (12,985)    (14,840)    (16,695)     (18,550)    (20,405)     (22,260)           (22,260)
Maint - consumables


              Template model, Balance Sheet                                                                                                                                                                   31/07/2008
              598551_4.xls
0                                                                                                                             CCA TRUST
                                                                                                          PROJECTED BALANCE SHEET FOR YEAR ENDING 30 JUNE 2008
                                                                                                                                                                                                                                   Full 12
                                              Ref     Jun-07       Jul-07       Aug-07       Sep-07       Oct-07       Nov-07       Dec-07       Jan-08       Feb-08       Mar-08       Apr-08       May-08       Jun-08           months
                                                        $            $            $            $            $            $            $            $            $            $            $            $            $                $
Opening balance                                                -            -            -            -            -            -            -            -            -            -            -            -            -                 -
Purchases / additions                         input                                                                                                                                                                                          -
Transfer to costs                             (sch)                                                                                                                                                                                          -
Other                                                                                                                                                                                                                                        -
Closing balance                                                -            -            -            -            -            -            -            -            -            -            -            -            -                 -
Maint - spare parts
Opening balance                                                -            -            -            -            -            -            -            -            -            -            -            -            -                 -
Purchases / additions                         input                                                                                                                                                                                          -
Transfer to costs                             (sch)                                                                                                                                                                                          -
Other                                                                                                                                                                                                                                        -
Closing balance                                                -            -            -            -            -            -            -            -            -            -            -            -            -                 -

Total inventories                                      155,300      243,256      283,212      271,668      258,624      245,580      232,536      306,492      293,448      280,404      267,360      254,316      241,272            241,272

Note 7 - inventories work in progress
ROI - land
Opening balance                                                -            -            -            -            -            -            -            -            -            -            -            -            -                 -
Purchases / additions                      input                                                                                                                                                                                             -
Transfer to inventories                   (input)                                                                                                                                                                                            -
Other                                                                                                                                                                                                                                        -
Closing balance                                                -            -            -            -            -            -            -            -            -            -            -            -            -                 -
ROI - foundations
Opening balance                                         49,800       49,800       53,000              -            -            -            -            -            -            -            -            -            -            49,800
Purchases / additions                      input                      3,200                                                                                                                                                              3,200
Transfer to inventories                   (input)                                (53,000)                                                                                                                                              (53,000)
Other                                                                                                                                                                                                                                        -
Closing balance                                         49,800       53,000              -            -            -            -            -            -            -            -            -            -            -                 -
ROI - beams
Opening balance                                                -            -            -            -            -            -            -            -            -            -            -            -            -                 -
Purchases / additions                      input                                                                                                                                                                                             -
Transfer to inventories                   (input)                                                                                                                                                                                            -
Other                                                                                                                                                                                                                                        -
Closing balance                                                -            -            -            -            -            -            -            -            -            -            -            -            -                 -
ROI - vaults
Opening balance                                                -            -            -            -            -            -            -            -            -            -            -            -            -                 -
Purchases / additions                      input                                                                                                                                                                                             -
Transfer to inventories                   (input)                                                                                                                                                                                            -
Other                                                                                                                                                                                                                                        -
Closing balance                                                -            -            -            -            -            -            -            -            -            -            -            -            -                 -
Maus- crypts
Opening balance                                                -            -          -       15,000       35,000       55,000       75,000       87,000              -            -            -            -            -                 -
Purchases / additions                      input                                  15,000       20,000       20,000       20,000       12,000                                                                                            87,000
Transfer to inventories                   (input)                                                                                                 (87,000)                                                                             (87,000)
Other                                                                                                                                                                                                                                        -
Closing balance                                                -            -     15,000       35,000       55,000       75,000       87,000              -            -            -            -            -            -                 -

Total inventories work in progress                      49,800       53,000       15,000       35,000       55,000       75,000       87,000              -            -            -            -            -            -                 -

Note 8 - investments
Current


              Template model, Balance Sheet                                                                                                                                                                           31/07/2008
             598551_4.xls
0                                                                                                                            CCA TRUST
                                                                                                         PROJECTED BALANCE SHEET FOR YEAR ENDING 30 JUNE 2008
                                                                                                                                                                                                                               Full 12
                                             Ref     Jun-07      Jul-07       Aug-07        Sep-07       Oct-07       Nov-07      Dec-07       Jan-08       Feb-08      Mar-08       Apr-08       May-08      Jun-08           months
                                                       $           $            $             $            $            $           $            $            $           $            $            $           $                $
Cash - at call
Opening balance                                       200,000     200,000       200,000      200,100      200,100      300,100     300,200      300,200      300,200     300,300      300,300      300,300     300,400            200,000
Transfer from bank                        input                                                           100,000                                                                                                                 100,000
Interest (reinvested)                    note 4                           -         100              -          -          100             -            -        100             -            -        100             -              400
Transfer to bank                         (input)                                                                                                                                                                                        -
Other                                                                                                                                                                                                                                   -
Closing balance                                       200,000     200,000       200,100      200,100      300,100      300,200     300,200      300,200      300,300     300,300      300,300      300,400     300,400            300,400
Term deposits
Opening balance                                      3,000,000   3,000,000    3,000,000     1,000,250    1,000,250    1,000,250   1,250,500    1,250,500    1,250,500   1,250,750    1,250,750    1,250,750   1,251,000          3,000,000
Transfer from bank                        input                                                                         250,000                                                                                                    250,000
Interest (reinvested)                    note 4                           -         250              -            -         250            -            -        250             -            -        250             -             1,000
Transfer to bank                         (input)                                                                                                                                                                                         -
Transfer to non-current                  (input)                              (2,000,000)                                                                                                                                       (2,000,000)
Other                                                                                                                                                                                                                                    -
Closing balance                                      3,000,000   3,000,000    1,000,250     1,000,250    1,000,250    1,250,500   1,250,500    1,250,500    1,250,750   1,250,750    1,250,750    1,251,000   1,251,000          1,251,000
Managed investments
Opening balance                                      2,000,000   2,000,000    2,000,000     1,500,000    1,500,000    1,500,000   1,500,000    1,650,000    1,800,000   1,800,000    1,800,000    1,800,000   1,800,000          2,000,000
Purchases / acquisitions                  input                                                                                     150,000                                                                                        150,000
Disposal                                 (input)                               (500,000)                                                                                                                                          (500,000)
Revaluation to market value               input                                                                                                 150,000                                                         (20,000)           130,000
Transfer to non-current                  (input)                                                                                                                                                                                         -
Other                                                                                                                                                                                                                                    -
Closing balance                                      2,000,000   2,000,000    1,500,000     1,500,000    1,500,000    1,500,000   1,650,000    1,800,000    1,800,000   1,800,000    1,800,000    1,800,000   1,780,000          1,780,000
Shares
Opening balance                                      1,000,000   1,000,000    1,000,000     1,000,000    1,000,000     900,000     900,000     1,000,000    1,000,000   1,000,000    1,000,000    1,000,000   1,000,000          1,000,000
Purchases / acquisitions                  input                                                                                                                                                                                          -
Disposal                                 (input)                                                                                                                                                                                         -
Revaluation to market value               input                                                                                    100,000                                                                      (50,000)            50,000
Transfer to non-current                  (input)                                                         (100,000)                                                                                                                (100,000)
Other                                                                                                                                                                                                                                    -
Closing balance                                      1,000,000   1,000,000    1,000,000     1,000,000     900,000      900,000    1,000,000    1,000,000    1,000,000   1,000,000    1,000,000    1,000,000    950,000             950,000
Debt securities
Opening balance                                       300,000     300,000       300,000      550,000      550,000      550,000     550,000      500,000      500,000     500,000      500,000      500,000     500,000            300,000
Purchases / acquisitions                  input                                 250,000                                                                                                                                           250,000
Disposal                                 (input)                                                                                                                                                                                        -
Revaluation to market value               input                                                                                     (50,000)                                                                   100,000             50,000
Transfer to non-current                  (input)                                                                                                                                                                                        -
Other                                                                                                                                                                                                                                   -
Closing balance                                       300,000     300,000       550,000      550,000      550,000      550,000     500,000      500,000      500,000     500,000      500,000      500,000     600,000            600,000
Capital indexed bonds
Opening balance                                       400,000     400,000       400,000      400,000      400,000      400,000     400,000      575,000      575,000     475,000      475,000      475,000     475,000             400,000
Purchases / acquisitions                  input                                                                                    150,000                                                                                         150,000
Disposal                                 (input)                                                                                                                                                                                         -
Revaluation to market value               input                                                                                     25,000                                                                      (75,000)           (50,000)
Transfer to non-current                  (input)                                                                                                            (100,000)                                                             (100,000)
Other                                                                                                                                                                                                                                    -
Closing balance                                       400,000     400,000       400,000      400,000      400,000      400,000     575,000      575,000      475,000     475,000      475,000      475,000     400,000             400,000
Floating rate notes
Opening balance                                       500,000     500,000       500,000      500,000      500,000      500,000     500,000      540,000      540,000     890,000      890,000      890,000     890,000            500,000
Purchases / acquisitions                     input                                                                                                           350,000                                                              350,000


             Template model, Balance Sheet                                                                                                                                                                        31/07/2008
             598551_4.xls
0                                                                                                                            CCA TRUST
                                                                                                         PROJECTED BALANCE SHEET FOR YEAR ENDING 30 JUNE 2008
                                                                                                                                                                                                                                  Full 12
                                             Ref     Jun-07       Jul-07       Aug-07       Sep-07       Oct-07       Nov-07       Dec-07       Jan-08       Feb-08       Mar-08       Apr-08       May-08       Jun-08           months
                                                       $            $            $            $            $            $            $            $            $            $            $            $            $                $
Disposal                                 (input)                                                                                                                                                                                           -
Revaluation to market value               input                                                                                      40,000                                                                        20,000             60,000
Transfer to non-current                  (input)                                                                                                                                                                                           -
Other                                                                                                                                                                                                                                      -
Closing balance                                       500,000      500,000      500,000      500,000      500,000      500,000      540,000      540,000      890,000      890,000      890,000      890,000      910,000            910,000
Provision for diminution
Opening balance                                               -            -            -            -            -            -            -            -            -            -            -            -            -                 -
Movements                                    input                                                                                                                                                                                          -
Other                                                                                                                                                                                                                                       -
Closing balance                                               -            -            -            -            -            -            -            -            -            -            -            -            -                 -
Term deposits with TCV
Opening balance                                       600,000      600,000      500,000      500,000      400,000      400,000      400,000      400,000      525,000      525,000      225,000      225,000      225,000             600,000
Transfer from bank                        input                                                                                                  125,000                                                                              125,000
Interest (reinvested)                    note 4                          -              -          -              -            -            -          -              -            -            -            -            -                 -
Transfer to bank                         (input)                  (100,000)                 (100,000)                                                                                                                                (200,000)
Transfer to non-current                  (input)                                                                                                                          (300,000)                                                  (300,000)
Other                                                                                                                                                                                                                                       -
Closing balance                                       600,000      500,000      500,000      400,000      400,000      400,000      400,000      525,000      525,000      225,000      225,000      225,000      225,000             225,000

Total current investments                            8,000,000    7,900,000    5,650,350    5,550,350    5,550,350    5,800,700    6,215,700    6,490,700    6,741,050    6,441,050    6,441,050    6,441,400    6,416,400          6,416,400

Non-current
Term deposits
Opening balance                                      1,000,000    1,000,000    1,000,000    3,000,000    3,000,000    3,000,000    3,000,000    3,000,000    3,000,000    3,000,000    3,000,000    3,000,000    2,900,000          1,000,000
Transfer from current                                                     -    2,000,000            -            -            -            -            -            -            -            -            -            -          2,000,000
Transfer to bank                         (input)                                                                                                                                                     (100,000)                       (100,000)
Other                                                                                                                                                                                                                                       -
Closing balance                                      1,000,000    1,000,000    3,000,000    3,000,000    3,000,000    3,000,000    3,000,000    3,000,000    3,000,000    3,000,000    3,000,000    2,900,000    2,900,000          2,900,000
Managed investments
Opening balance                                      1,000,000    1,000,000    1,000,000    1,000,000    1,000,000    1,000,000    1,000,000    1,000,000    1,000,000    1,000,000    1,000,000    1,000,000    1,000,000          1,000,000
Transfer from current                                                     -            -            -            -            -            -            -            -            -            -            -            -                  -
Disposals                                (input)                                                                                                                                                                                            -
Other                                                                                                                                                                                                                                       -
Closing balance                                      1,000,000    1,000,000    1,000,000    1,000,000    1,000,000    1,000,000    1,000,000    1,000,000    1,000,000    1,000,000    1,000,000    1,000,000    1,000,000          1,000,000
Shares
Opening balance                                      1,000,000    1,000,000    1,000,000    1,000,000    1,000,000    1,100,000    1,100,000    1,100,000    1,100,000    1,100,000    1,100,000    1,100,000    1,100,000          1,000,000
Transfer from current                                                     -            -            -      100,000            -            -            -            -            -            -            -            -            100,000
Disposals                                (input)                                                                                                                                                                                            -
Other                                                                                                                                                                                                                                       -
Closing balance                                      1,000,000    1,000,000    1,000,000    1,000,000    1,100,000    1,100,000    1,100,000    1,100,000    1,100,000    1,100,000    1,100,000    1,100,000    1,100,000          1,100,000
Debt securities
Opening balance                                       500,000      500,000      500,000      500,000      500,000      500,000      500,000      500,000      500,000      500,000      500,000      500,000      500,000            500,000
Transfer from current                                                    -            -            -            -            -            -            -            -            -            -            -            -                  -
Disposals                                (input)                                                                                                                                                                                           -
Other                                                                                                                                                                                                                                      -
Closing balance                                       500,000      500,000      500,000      500,000      500,000      500,000      500,000      500,000      500,000      500,000      500,000      500,000      500,000            500,000
Capital indexed bonds
Opening balance                                       250,000      250,000      250,000      250,000      250,000      250,000      250,000      250,000      250,000      350,000      350,000      350,000      350,000            250,000
Transfer from current                                                    -            -            -            -            -            -            -      100,000            -            -            -            -            100,000
Disposals                                (input)                                                                                                                                                                                           -


             Template model, Balance Sheet                                                                                                                                                                           31/07/2008
              598551_4.xls
0                                                                                                                             CCA TRUST
                                                                                                          PROJECTED BALANCE SHEET FOR YEAR ENDING 30 JUNE 2008
                                                                                                                                                                                                                                   Full 12
                                              Ref     Jun-07       Jul-07       Aug-07       Sep-07       Oct-07       Nov-07       Dec-07       Jan-08       Feb-08       Mar-08       Apr-08       May-08       Jun-08           months
                                                        $            $            $            $            $            $            $            $            $            $            $            $            $                $
Other                                                                                                                                                                                                                                       -
Closing balance                                        250,000      250,000      250,000      250,000      250,000      250,000      250,000      250,000      350,000      350,000      350,000      350,000      350,000            350,000
Floating rate notes
Opening balance                                        250,000      250,000      250,000      250,000      250,000      250,000       250,000             -            -            -            -            -            -           250,000
Transfer from current                                                     -            -            -            -            -             -             -            -            -            -            -            -                 -
Disposals                                 (input)                                                                                    (250,000)                                                                                        (250,000)
Other                                                                                                                                                                                                                                        -
Closing balance                                        250,000      250,000      250,000      250,000      250,000      250,000              -            -            -            -            -            -            -                 -
Provision for diminution
Opening balance                                                             -            -            -            -            -            -            -            -            -            -            -            -                 -
Movements                                     input                                                                                                                                                                                          -
Other                                                                                                                                                                                                                                        -
Closing balance                                                -            -            -            -            -            -            -            -            -            -            -            -            -                 -
Term deposits with TCV
Opening balance                                                -            -            -            -            -            -            -            -            -          -      300,000      300,000      300,000                  -
Transfer from current                      above                            -            -            -            -            -            -            -            -    300,000            -            -            -            300,000
Transfer to bank                          (input)                                                                                                                                                                                           -
Other                                                                                                                                                                                                                                       -
Closing balance                                                -            -            -            -            -            -            -            -            -    300,000      300,000      300,000      300,000            300,000

Total non-current investments                         4,000,000    4,000,000    6,000,000    6,000,000    6,100,000    6,100,000    5,850,000    5,850,000    5,950,000    6,250,000    6,250,000    6,150,000    6,150,000          6,150,000

Note 9 - Property, Plant and Equipment
Net written down value
Land, at cost
Opening value                                          125,000      125,000      125,000      125,000      135,000      135,000       55,000       40,000       40,000       40,000       40,000       40,000       40,000            125,000
Capital purchases / cost                   capex                          -            -            -            -            -            -            -            -            -            -            -            -                  -
Reversal of Impairment loss                input                                               10,000                                                                                                                                  10,000
Impairment loss                           (input)                                                                                     (15,000)                                                                                        (15,000)
Disposals (net value)                       sch                             -            -            -            -     (80,000)           -             -            -            -            -            -            -          (80,000)
Adjustment                                                                                                                                                                                                                                  -
Closing Balance                                        125,000      125,000      125,000      135,000      135,000       55,000       40,000       40,000       40,000       40,000       40,000       40,000       40,000             40,000

Land at valuation
Opening value                                          400,000      400,000      400,000      425,000      425,000      425,000      425,000      335,000      335,000      335,000      335,000      320,000      320,000            400,000
Revaluation inc/(dec) to ARR                  input                                                                                                                                                                                         -
Revaluation inc/(dec) to income               input                               25,000                                                                                                 (15,000)                                      10,000
Disposals (net value)                          sch                        -            -            -            -            -      (90,000)           -            -            -            -            -            -            (90,000)
Closing Balance                                        400,000      400,000      425,000      425,000      425,000      425,000      335,000      335,000      335,000      335,000      320,000      320,000      320,000            320,000

Investment property, at cost
Opening value                                          210,000      210,000      209,800      209,600      129,400      129,200      129,000      128,800      128,600      128,400      128,200      128,000      127,800            210,000
Capital purchases / cost                      capex                       -            -            -            -            -            -            -            -            -            -            -            -                  -
Depreciation                                  (sch)                    (200)        (200)        (200)        (200)        (200)        (200)        (200)        (200)        (200)        (200)        (200)        (200)            (2,400)
Disposals (net value)                         (sch)                       -            -      (80,000)           -            -            -            -            -            -            -            -            -            (80,000)
Adjustment                                                                                                                                                                                                                                  -
Closing Balance                                        210,000      209,800      209,600      129,400      129,200      129,000      128,800      128,600      128,400      128,200      128,000      127,800      127,600            127,600

Investment property, at valuation
Opening value                                                               -            -            -            -            -            -            -            -            -            -            -            -                 -


              Template model, Balance Sheet                                                                                                                                                                           31/07/2008
               598551_4.xls
0                                                                                                                              CCA TRUST
                                                                                                           PROJECTED BALANCE SHEET FOR YEAR ENDING 30 JUNE 2008
                                                                                                                                                                                                                                    Full 12
                                               Ref     Jun-07       Jul-07       Aug-07       Sep-07       Oct-07       Nov-07       Dec-07       Jan-08       Feb-08       Mar-08       Apr-08       May-08       Jun-08           months
                                                         $            $            $            $            $            $            $            $            $            $            $            $            $                $
Revaluation inc/(dec) to ARR                   input                                                                                                                                                                                          -
Revaluation inc/(dec) to income                input                                                                                                                                                                                          -
Disposals (net value)                          (sch)                         -            -            -            -            -            -            -            -            -            -            -            -                 -
Closing Balance                                                 -            -            -            -            -            -            -            -            -            -            -            -            -                 -

Infrastructure other, at cost
Opening value                                           500,000      500,000      495,000      640,000      635,000      630,000      675,000     1,170,000    1,165,000    1,160,000    2,105,000    2,100,000    2,095,000            500,000
Capital purchases / cost                    capex                          -      150,000            -            -            -      500,000             -            -      950,000            -            -            -          1,600,000
Depreciation                                (sch)                     (5,000)      (5,000)      (5,000)      (5,000)      (5,000)      (5,000)       (5,000)      (5,000)      (5,000)      (5,000)      (5,000)      (5,000)           (60,000)
Disposals (net value)                        sch                           -            -            -            -            -            -             -            -            -            -            -            -                  -
Capital WIP transferred in                 note 10                         -            -            -            -       50,000            -             -            -            -            -            -            -             50,000
Adjustment                                                                                                                                                                                                                                    -
Closing Balance                                         500,000      495,000      640,000      635,000      630,000      675,000     1,170,000    1,165,000    1,160,000    2,105,000    2,100,000    2,095,000    2,090,000          2,090,000

Infrastructure roads, at cost
Opening value                                           250,000      250,000      248,550      247,100      245,650      244,200      242,750      241,300      239,850      238,400      236,950      235,500      234,050            250,000
Capital purchases / cost                    capex                          -            -            -            -            -            -            -            -            -            -            -            -                  -
Depreciation                                (sch)                     (1,450)      (1,450)      (1,450)      (1,450)      (1,450)      (1,450)      (1,450)      (1,450)      (1,450)      (1,450)      (1,450)      (1,450)           (17,400)
Disposals (net value)                        sch                           -            -            -            -            -            -            -            -            -            -            -            -                  -
Capital WIP transferred in                 note 10                         -            -            -            -            -            -            -            -            -            -            -            -                  -
Adjustment                                                                                                                                                                                                                                   -
Closing Balance                                         250,000      248,550      247,100      245,650      244,200      242,750      241,300      239,850      238,400      236,950      235,500      234,050      232,600            232,600

Infrastructure other, at valuation
Opening value                                           200,000      200,000      196,744      193,488      190,232      186,976      183,720      180,464      177,208      173,952      170,696      165,940      162,684            200,000
Revaluation inc/(dec) to ARR                   input                                                                                                                                                                                         -
Revaluation inc/(dec) to income                input                                                                                                                                                                                         -
Depreciation                                   (sch)                  (3,256)      (3,256)      (3,256)      (3,256)      (3,256)       (3,256)      (3,256)      (3,256)      (3,256)      (3,256)      (3,256)      (3,256)          (39,072)
Disposals (net value)                           sch                        -            -            -            -            -             -            -            -            -       (1,500)           -            -            (1,500)
Adjustment                                                                                                                                                                                                                                   -
Closing Balance                                         200,000      196,744      193,488      190,232      186,976      183,720      180,464      177,208      173,952      170,696      165,940      162,684      159,428            159,428

Infrastructure roads, at valuation
Opening value                                           250,000      250,000      245,713      241,426      237,139      232,852      228,565      224,278      219,991      215,704      211,417      207,130      193,843            250,000
Revaluation inc/(dec) to ARR                   input                                                                                                                                                                                         -
Revaluation inc/(dec) to income                input                                                                                                                                                                                         -
Depreciation                                   (sch)                  (4,287)      (4,287)      (4,287)      (4,287)      (4,287)       (4,287)      (4,287)      (4,287)      (4,287)      (4,287)      (4,287)      (4,287)          (51,444)
Disposals (net value)                           sch                        -            -            -            -            -             -            -            -            -            -       (9,000)           -            (9,000)
Adjustment                                                                                                                                                                                                                                   -
Closing Balance                                         250,000      245,713      241,426      237,139      232,852      228,565      224,278      219,991      215,704      211,417      207,130      193,843      189,556            189,556

Buildings, at cost
Opening value                                           250,000      250,000      247,466      244,932      234,398      231,864      229,330      226,796      224,262      221,728      219,194      216,660      214,126            250,000
Capital purchases / cost                    capex                          -            -            -            -            -            -            -            -            -            -            -            -                  -
Depreciation                                (sch)                     (2,534)      (2,534)      (2,534)      (2,534)      (2,534)      (2,534)      (2,534)      (2,534)      (2,534)      (2,534)      (2,534)      (2,534)           (30,408)
Disposals (net value)                        sch                           -            -       (8,000)           -            -            -            -            -            -            -            -            -             (8,000)
Capital WIP transferred in                 note 10                         -            -            -            -            -            -            -            -            -            -            -            -                  -
Adjustment                                                                                                                                                                                                                                   -
Closing Balance                                         250,000      247,466      244,932      234,398      231,864      229,330      226,796      224,262      221,728      219,194      216,660      214,126      211,592            211,592




               Template model, Balance Sheet                                                                                                                                                                           31/07/2008
              598551_4.xls
0                                                                                                                        CCA TRUST
                                                                                                     PROJECTED BALANCE SHEET FOR YEAR ENDING 30 JUNE 2008
                                                                                                                                                                                                                        Full 12
                                              Ref     Jun-07     Jul-07      Aug-07      Sep-07      Oct-07      Nov-07      Dec-07       Jan-08      Feb-08      Mar-08      Apr-08       May-08      Jun-08           months
                                                        $          $           $           $           $           $           $            $           $           $           $            $           $                $
Buildings, at valuation
Opening value                                          725,000    725,000     722,000     719,000     708,000     705,000     702,000      699,000     696,000     693,000     690,000      687,000     684,000            725,000
Revaluation inc/(dec) to ARR                  input                                                                                                                                                                              -
Revaluation inc/(dec) to income               input                                                                                                                                                                              -
Depreciation                                  (sch)                (3,000)     (3,000)     (3,000)     (3,000)     (3,000)      (3,000)     (3,000)     (3,000)     (3,000)      (3,000)     (3,000)      (3,000)          (36,000)
Disposals (net value)                          sch                      -           -      (8,000)          -           -            -           -           -           -            -           -            -            (8,000)
Adjustment                                                                                                                                                                                                                       -
Closing Balance                                        725,000    722,000     719,000     708,000     705,000     702,000     699,000      696,000     693,000     690,000     687,000      684,000     681,000            681,000

Plant & equipment, at cost
Opening value                                          310,000    310,000     307,250     304,500     301,750     299,000     296,250      293,500     290,750     288,000     282,750      280,000     277,250            310,000
Capital purchases / cost                   capex                        -           -           -           -           -           -            -           -           -           -            -           -                  -
Depreciation                               (sch)                   (2,750)     (2,750)     (2,750)     (2,750)     (2,750)     (2,750)      (2,750)     (2,750)     (2,750)     (2,750)      (2,750)     (2,750)           (33,000)
Disposals (net value)                       sch                         -           -           -           -           -           -            -           -      (2,500)          -            -           -             (2,500)
Capital WIP transferred in                note 10                       -           -           -           -           -           -            -           -           -           -            -           -                  -
Adjustment                                                                                                                                                                                                                       -
Closing Balance                                        310,000    307,250     304,500     301,750     299,000     296,250     293,500      290,750     288,000     282,750     280,000      277,250     274,500            274,500

Office equipment
Opening value                                           21,000     21,000      19,000      17,000      15,000      13,000      11,000        9,000       7,000       5,000          500      (1,500)      (3,500)            21,000
Capital purchases / cost                      capex                     -           -           -           -           -           -            -           -           -            -           -            -                  -
Depreciation                                  (sch)                (2,000)     (2,000)     (2,000)     (2,000)     (2,000)     (2,000)      (2,000)     (2,000)     (2,000)      (2,000)     (2,000)      (2,000)           (24,000)
Disposals (net value)                          sch                      -           -           -           -           -           -            -           -      (2,500)           -           -            -             (2,500)
Adjustment                                                                                                                                                                                                                        -
Closing Balance                                         21,000     19,000      17,000      15,000      13,000      11,000       9,000        7,000       5,000        500        (1,500)     (3,500)      (5,500)            (5,500)

Computer system
Opening value                                           35,000     35,000      34,500      34,000      33,500      33,000      32,500       32,000      31,500      31,000      28,000       27,500      27,000             35,000
Capital purchases / cost                      capex                     -           -           -           -           -           -            -           -           -           -            -           -                  -
Depreciation                                  (sch)                  (500)       (500)       (500)       (500)       (500)       (500)        (500)       (500)       (500)       (500)        (500)       (500)            (6,000)
Disposals (net value)                          sch                      -           -           -           -           -           -            -           -      (2,500)          -            -           -             (2,500)
Adjustment                                                                                                                                                                                                                       -
Closing Balance                                         35,000     34,500      34,000      33,500      33,000      32,500      32,000       31,500      31,000      28,000      27,500       27,000      26,500             26,500

Furniture & fittings
Opening value                                           24,000     24,000      23,000      22,000      21,000      20,000      19,000       18,000      17,000      16,000      12,500       11,500      10,500              24,000
Capital purchases / cost                      capex                     -           -           -           -           -           -            -           -           -           -            -           -                   -
Depreciation                                  (sch)                (1,000)     (1,000)     (1,000)     (1,000)     (1,000)     (1,000)      (1,000)     (1,000)     (1,000)     (1,000)      (1,000)     (1,000)            (12,000)
Disposals (net value)                          sch                      -           -           -           -           -           -            -           -      (2,500)          -            -           -              (2,500)
Adjustment                                                                                                                                                                                                                        -
Closing Balance                                         24,000     23,000      22,000      21,000      20,000      19,000      18,000       17,000      16,000      12,500      11,500       10,500       9,500               9,500

Motor vehicles
Opening value                                           57,000     57,000      49,500      42,000      59,500      52,000      44,500       37,000      29,500      22,000      47,000       39,500      32,000              57,000
Capital purchases / cost                      capex                     -           -      25,000           -           -           -            -           -      35,000           -            -           -              60,000
Depreciation                                  (sch)                (7,500)     (7,500)     (7,500)     (7,500)     (7,500)     (7,500)      (7,500)     (7,500)     (7,500)     (7,500)      (7,500)     (7,500)            (90,000)
Disposals (net value)                          sch                      -           -           -           -           -           -            -           -      (2,500)          -            -           -              (2,500)
Adjustment                                                                                                                                                                                                                        -
Closing Balance                                         57,000     49,500      42,000      59,500      52,000      44,500      37,000       29,500      22,000      47,000      39,500       32,000      24,500              24,500




              Template model, Balance Sheet                                                                                                                                                                31/07/2008
               598551_4.xls
0                                                                                                                              CCA TRUST
                                                                                                           PROJECTED BALANCE SHEET FOR YEAR ENDING 30 JUNE 2008
                                                                                                                                                                                                                                    Full 12
                                               Ref     Jun-07       Jul-07       Aug-07       Sep-07       Oct-07       Nov-07       Dec-07       Jan-08       Feb-08       Mar-08       Apr-08       May-08       Jun-08           months
                                                         $            $            $            $            $            $            $            $            $            $            $            $            $                $
Leased assets
Opening value                                           100,000      100,000       99,500       99,000       98,500       98,000       97,500       97,000       96,500       96,000       93,000       92,500       92,000            100,000
Capital purchases / cost                    capex                          -            -            -            -            -            -            -            -            -            -            -            -                  -
Amortisation                               (admin)                      (500)        (500)        (500)        (500)        (500)        (500)        (500)        (500)        (500)        (500)        (500)        (500)            (6,000)
Disposals (net value)                        sch                           -            -            -            -            -            -            -            -       (2,500)           -            -            -             (2,500)
Adjustment                                                                                                                                                                                                                                   -
Closing Balance                                         100,000       99,500       99,000       98,500       98,000       97,500       97,000       96,500       96,000       93,000       92,500       92,000       91,500             91,500

Cultural assets, at cost
Opening value                                           150,000      150,000      147,300      144,600      141,900      139,200      136,500      133,800      131,100      128,400      125,700      123,000      120,300            150,000
Cost transferred in                                                                                                                                                                                                                          -
Depreciation                                   (sch)                   (2,700)      (2,700)      (2,700)      (2,700)      (2,700)      (2,700)      (2,700)      (2,700)      (2,700)      (2,700)      (2,700)      (2,700)          (32,400)
Disposals (net value)                           sch                         -            -            -            -            -            -            -            -            -            -            -            -                 -
Adjustment                                                                                                                                                                                                                                   -
Closing Balance                                         150,000      147,300      144,600      141,900      139,200      136,500      133,800      131,100      128,400      125,700      123,000      120,300      117,600            117,600

Cultural assets, at valuation
Opening value                                           100,000      100,000      100,000      100,000      100,000      100,000      100,000      100,000      100,000      100,000      100,000      100,000       95,000            100,000
Revaluation inc/(dec) to ARR                   input                                                                                                                                                                                         -
Revaluation inc/(dec) to income                input                                                                                                                                                                                         -
Disposals (net value)                           sch                        -            -            -            -            -            -            -            -            -            -       (5,000)           -             (5,000)
Closing Balance                                         100,000      100,000      100,000      100,000      100,000      100,000      100,000      100,000      100,000      100,000      100,000       95,000       95,000             95,000

Total property, plant & equipment                      3,707,000    3,670,323    3,808,646    3,710,969    3,674,292    3,607,615    3,965,938    3,929,261    3,892,584    4,825,907    4,772,730    4,722,053    4,685,376          4,685,376

Note 10 - Capital works in progress

Infrastructure, other than roads
Opening balance                                          50,000       50,000       50,000       50,000       50,000        50,000             -            -            -            -            -            -            -            50,000
Purchases / additions                       capex                          -            -            -            -             -             -            -            -            -            -            -            -                 -
Transfer to PP&E                           (input)                                                                        (50,000)                                                                                                      (50,000)
Adjustment                                                                                                                                                                                                                                    -
Closing balance                                          50,000       50,000       50,000       50,000       50,000              -            -            -            -            -            -            -            -                 -

Infrastructure, roads
Opening balance                                                 -            -          -       10,000       15,000       15,000       15,000       15,000       15,000       15,000       15,000       15,000       15,000                  -
Purchases / additions                       capex                            -     10,000        5,000            -            -            -            -            -            -            -            -            -             15,000
Transfer to PP&E                           (input)                                                                                                                                                                                           -
Adjustment                                                                                                                                                                                                                                   -
Closing balance                                                 -            -     10,000       15,000       15,000       15,000       15,000       15,000       15,000       15,000       15,000       15,000       15,000             15,000

Buildings
Opening balance                                                 -            -            -            -            -            -            -            -            -            -            -            -            -                 -
Purchases / additions                       capex                            -            -            -            -            -            -            -            -            -            -            -            -                 -
Transfer to PP&E                           (input)                                                                                                                                                                                            -
Adjustment                                                                                                                                                                                                                                    -
Closing balance                                                 -            -            -            -            -            -            -            -            -            -            -            -            -                 -

Plant & equipment
Opening balance                                                 -            -            -            -            -            -            -            -            -            -            -            -            -                 -


               Template model, Balance Sheet                                                                                                                                                                           31/07/2008
              598551_4.xls
0                                                                                                                             CCA TRUST
                                                                                                          PROJECTED BALANCE SHEET FOR YEAR ENDING 30 JUNE 2008
                                                                                                                                                                                                                                   Full 12
                                              Ref     Jun-07       Jul-07       Aug-07       Sep-07       Oct-07       Nov-07       Dec-07       Jan-08       Feb-08       Mar-08       Apr-08       May-08       Jun-08           months
                                                        $            $            $            $            $            $            $            $            $            $            $            $            $                $
Purchases / additions                      capex                            -            -            -            -            -            -            -            -            -            -            -            -                 -
Transfer to PP&E                          (input)                                                                                                                                                                                            -
Adjustment                                                                                                                                                                                                                                   -
Closing balance                                                -            -            -            -            -            -            -            -            -            -            -            -            -                 -

Total capital works in progress                         50,000       50,000       60,000       65,000       65,000       15,000       15,000       15,000       15,000       15,000       15,000       15,000       15,000             15,000

Note 11 - Intangible assets
net written down value
Software
Opening value                                           50,000       50,000       49,900       49,800       49,700       49,600       49,500       49,400       49,300       49,200       49,100       49,000      123,900             50,000
Capital purchases (cost)                      capex                       -            -            -            -            -            -            -            -            -            -       75,000            -             75,000
Amortisation                                  (sch)                    (100)        (100)        (100)        (100)        (100)        (100)        (100)        (100)        (100)        (100)        (100)        (100)            (1,200)
Disposals (net value)                          sch                        -            -            -            -            -            -            -            -            -            -            -            -                  -
Adjustment                                                                                                                                                                                                                                  -
Closing Balance                                         50,000       49,900       49,800       49,700       49,600       49,500       49,400       49,300       49,200       49,100       49,000      123,900      123,800            123,800

Note 12 - Bank loan
Current
Opening balance                                                -            -            -            -            -            -            -          -      100,000       95,000       90,000       85,000       80,000                  -
Funds drawn down                           input                                                                                                  100,000                                                                             100,000
Repayments                                (input)                                                                                                               (5,000)      (5,000)       (5,000)     (5,000)       (5,000)          (25,000)
Other                                                                                                                                                                                                                                       -
Closing balance                                                -            -            -            -            -            -            -    100,000       95,000       90,000       85,000       80,000       75,000             75,000

Non-current
Opening balance                                                -            -            -            -            -            -            -            -            -            -            -            -            -                 -
Funds drawn down                           input                                                                                                                                                                                             -
Repayments                                (input)                                                                                                                                                                                            -
Other                                                                                                                                                                                                                                        -
Closing balance                                                -            -            -            -            -            -            -            -            -            -            -            -            -                 -

Note 13 - Accounts payable (and accruals)
Opening balance                                         60,703       60,703      153,694       82,443       69,259       75,101       76,397       70,460       63,905       63,435       64,978       71,150       72,693             60,703
Purchases
Direct costs                                                         75,215       75,215       75,215       75,215       75,215       75,215       75,215       75,215       75,215       75,215       75,215       75,215             902,581
Allocatable overheads                                                29,014       29,014       29,014       29,014       29,014       29,014       29,014       29,014       29,014       29,014       29,014       29,014             348,172
Grounds maintenance                                                  11,572       11,572       11,572       11,572       11,572       11,572       11,572       11,572       11,572       11,572       11,572       11,572             138,868
Administration                                                       28,073       28,073       28,323       28,073       28,073       28,073       28,073       28,073       28,323       28,073       30,073       30,073             341,374
Adjustments                                                                                                                                                                                                                                  -
Less Depreciation                          n/c                      (36,177)     (36,177)     (36,177)     (36,177)     (36,177)      (36,177)    (36,177)     (36,177)     (36,177)      (36,177)    (36,177)      (36,177)          (434,124)
Less Amortisation                          n/c                         (600)        (600)        (600)        (600)        (600)         (600)       (600)        (600)        (600)         (600)       (600)         (600)            (7,200)
Less Bad debts                                                            -            -         (250)           -            -             -           -            -         (250)            -           -             -               (500)
Less Doubtful debts                        n/c                         (100)        (100)        (100)        (100)        (100)         (100)       (100)        (100)        (100)         (100)       (100)         (100)            (1,200)
Less Lease finance interest                n/c                         (500)        (500)        (500)        (500)        (500)         (500)       (500)        (500)        (500)         (500)     (2,500)       (2,500)           (10,000)
Less Unearned income adj                   n/c                         (172)        (172)        (172)        (172)        (172)         (172)       (172)        (172)        (172)         (172)       (172)         (172)            (2,064)
Less Inventory direct costs               note 6                    (13,044)     (13,044)     (13,044)     (13,044)     (13,044)      (13,044)    (13,044)     (13,044)     (13,044)      (13,044)    (13,044)      (13,044)          (156,528)
Add inventory purchases                   note 6                    101,000            -        1,500            -            -             -           -            -            -             -           -             -            102,500
Add invent WIP purchases                  note 7                      3,200       15,000       20,000       20,000       20,000        12,000           -            -            -             -           -             -             90,200
Less preayments expensed                                             (2,000)      (2,100)      (2,100)      (2,100)      (2,100)       (2,100)     (2,300)      (2,300)      (2,300)       (2,300)     (2,300)       (2,500)           (26,500)


              Template model, Balance Sheet                                                                                                                                                                           31/07/2008
              598551_4.xls
0                                                                                                                             CCA TRUST
                                                                                                          PROJECTED BALANCE SHEET FOR YEAR ENDING 30 JUNE 2008
                                                                                                                                                                                                                                      Full 12
                                              Ref     Jun-07       Jul-07       Aug-07       Sep-07       Oct-07       Nov-07       Dec-07        Jan-08       Feb-08       Mar-08       Apr-08        May-08       Jun-08            months
                                                        $            $            $             $           $            $             $             $            $           $             $            $             $                $
Salaries & wages                           dealt                    (50,000)     (50,000)      (50,000)    (50,000)     (50,000)      (50,000)      (50,000)     (50,000)    (50,000)      (50,000)     (50,000)      (50,000)          (600,000)
LSL provision                               with                      (1,000)     (1,000)       (1,000)      (1,000)      (1,000)       (1,000)      (1,000)      (1,000)     (1,000)        (1,000)     (1,000)        (1,000)           (12,000)
Superannuation                           separately                   (4,500)     (4,500)       (4,500)      (4,500)      (4,500)       (4,500)      (4,500)      (4,500)     (4,500)        (4,500)     (4,500)        (4,500)           (54,000)
FBT                                        below                      (1,543)     (1,543)       (1,543)      (1,543)      (1,543)       (1,543)      (1,543)      (1,543)     (1,543)        (1,543)     (1,543)        (1,543)           (18,516)
Creditor purchases                                                  138,439       49,139        55,639      54,139       54,139        46,139        33,939       33,939      33,939        33,939       33,939        33,739             601,064

GST on purchases                              10%                    13,844        4,914        5,564        5,414         5,414        4,614        3,394        3,394        3,394         3,394        3,394         3,374             60,106
                                                                                                                                                                                                                                               -
Superannuation                             no GST                     4,500        4,500        4,500        4,500         4,500        4,500        4,500        4,500        4,500         4,500        4,500         4,500             54,000
Fringe benefits tax                        no GST                     1,543        1,543        1,543        1,543         1,543        1,543        1,543        1,543        1,543         1,543        1,543         1,543             18,516
                                                                                                                                                                                                                                               -

                                                               -    158,326       60,096       67,246       65,596       65,596        56,796       43,376       43,376       43,376        43,376       43,376        43,156            733,686
Payments
Creditor purchases (incl GST)                                                                                                                                                                                                                   -
- same month                              13.5%                     (20,558)      (7,297)       (8,262)      (8,040)      (8,040)      (6,852)       (5,040)      (5,040)      (5,040)      (5,040)       (5,040)      (5,010)            (89,258)
- following month                         70.0%                                 (106,598)      (37,837)     (42,842)     (41,687)     (41,687)      (35,527)     (26,133)     (26,133)     (26,133)      (26,133)     (26,133)           (436,840)
- 60+ days                                15.0%                                                (22,842)      (8,108)      (9,180)      (8,933)       (8,933)      (7,613)      (5,600)      (5,600)       (5,600)      (5,600)            (88,009)
- discount received                        1.5%                       (2,284)        (811)        (918)        (893)        (893)        (761)         (560)        (560)        (560)        (560)         (560)        (557)             (9,918)
Superannuation                           < 30 days                         -       (4,500)      (4,500)      (4,500)      (4,500)      (4,500)       (4,500)      (4,500)      (4,500)      (4,500)       (4,500)      (4,500)            (49,500)
Fringe benefits tax                        Qtrly                           -            -            -        4,629            -            -         4,629            -            -        4,629             -            -              13,887
                                                                                                                                                                                                                                                -
Payment of opening balance                                          (42,492)     (12,141)       (6,070)                                                                                                                                   (60,703)
                                                                          -            -             -            -            -            -             -            -            -            -             -            -                   -
                                                               -    (65,334)    (131,346)      (80,430)     (59,754)     (64,300)     (62,733)      (49,931)     (43,846)     (41,833)     (37,204)      (41,833)     (41,800)           (720,341)

Closing Balance                                         60,703      153,694       82,443       69,259       75,101       76,397        70,460       63,905       63,435       64,978        71,150       72,693        74,049             74,049

Note 14 - Accounts payable capital
Opening balance                                                            -            -            -            -            -            -      550,000      550,000      495,000       495,000      385,000       385,000                   -
Purchases (incl GST)                          capex                        -            -            -            -            -      550,000            -            -            -             -            -             -             550,000
Payment terms:                                                                                                                                                                                                                                  -
- 10% 30 days                              (input)                                                                                                               (55,000)                                                                 (55,000)
- 20% 90 days                              (input)                                                                                                                                        (110,000)                                      (110,000)
- 50% 150 days                             (input)                                                                                                                                                                   (275,000)           (275,000)
- 20% (balance) 180 days                   (input)                                                                                                                                                                                              -
-                                          (input)                                                                                                                                                                                              -
Adjustment                                                                                                                                                                                                                                      -
Closing balance                                                -           -            -            -            -            -      550,000      550,000      495,000      495,000       385,000      385,000       110,000             110,000

Note 15 - Sundry creditors
Opening balance                                                            -            -            -            -            -             -            -            -            -             -            -             -                  -
Purchases                                   input                                                                                                                                                                                               -
GST on purchases                            10%                            -            -            -            -            -             -            -            -            -             -            -             -                  -
Payments                                   (input)                                                                                                                                                                                              -
Adjustment                                                                                                                                                                                                                                      -
Closing Balance                                                -           -            -            -            -            -             -            -            -            -             -            -             -                  -

Note 16 - Deposit and advances repayable
Opening Balance                                         20,000       20,000       20,000       20,000       15,000       15,000        15,000       10,000       10,000       10,000         5,000        5,000         5,000             20,000


              Template model, Balance Sheet                                                                                                                                                                              31/07/2008
              598551_4.xls
0                                                                                                                       CCA TRUST
                                                                                                    PROJECTED BALANCE SHEET FOR YEAR ENDING 30 JUNE 2008
                                                                                                                                                                                                                         Full 12
                                              Ref    Jun-07     Jul-07      Aug-07      Sep-07      Oct-07      Nov-07      Dec-07       Jan-08      Feb-08      Mar-08       Apr-08       May-08       Jun-08           months
                                                       $          $           $           $           $           $           $            $           $           $            $            $            $                $
Deposits received                          input                                                                                                                                                                                   -
Advances received                          input                                                                                                                                                                                   -
Repayments                                (input)                                         (5,000)                              (5,000)                              (5,000)                                (5,000)           (20,000)
Adjustment                                                                                                                                                                                                                         -
Closing Balance                                        20,000     20,000      20,000      15,000      15,000      15,000      10,000       10,000      10,000        5,000        5,000        5,000             -                 -

Note 17 - GST clearing
Opening Balance                                        28,735     28,735      (1,503)       (328)      2,611      12,060      23,419      (15,816)     13,955      24,317       (61,126)     17,642       30,059              28,735
GST collected                              A/R                    12,341      22,089      11,504      17,474      16,774      15,379       17,349      13,756      16,451        21,036      23,311       14,169             201,630
GST adj (discounts & rebates)              n/a                                                                                                                                                                                     -
GST on purchases                         A/P & C                 (13,844)    (20,914)     (8,564)     (5,414)     (5,414)     (54,614)     (3,394)     (3,394)   (101,894)      (3,394)      (10,894)      (3,374)          (235,106)
GST remittance to ATO                                            (28,735)          -           -      (2,611)          -            -      15,816           -           -       61,126             -            -             45,596
Adjustment                                                                                                                                                                                                                         -
Closing Balance                                        28,735     (1,503)       (328)      2,611      12,060      23,419      (15,816)     13,955      24,317      (61,126)     17,642       30,059       40,854              40,854

Note 18 - Clearing account/s
Wages clearing
Opening Balance                                        12,000     12,000      11,538      11,538      11,538      11,538       11,538      11,538      11,538       11,538       11,538       11,538       11,538             12,000
Salaries & wages accrual                  92.31%                  46,154      46,154      46,154      46,154      46,154       46,154      46,154      46,154       46,154       46,154       46,154       46,154            553,846
Net salary payments                        75.0%                 (34,615)    (34,615)    (34,615)    (34,615)    (34,615)     (34,615)    (34,615)    (34,615)     (34,615)     (34,615)     (34,615)     (34,615)          (415,385)
PAYG payments                              25.0%                 (12,000)    (11,538)    (11,538)    (11,538)    (11,538)     (11,538)    (11,538)    (11,538)     (11,538)     (11,538)     (11,538)     (11,538)          (138,923)
Adjustment                                                                                                                                                                                                                         -
Closing Balance                                        12,000     11,538      11,538      11,538      11,538      11,538      11,538       11,538      11,538      11,538       11,538       11,538       11,538              11,538

Note 19 - Lease liability
Current
Opening balance                                        46,500     46,500      46,000      45,500      45,000      44,500      44,000       43,500      43,000       42,500    1,125,500    1,116,000    1,108,500             46,500
Additions                                  capex                       -           -           -           -           -           -            -           -    1,083,500            -            -            -          1,083,500
Instalments                               (input)                 (1,000)     (1,000)     (1,000)     (1,000)     (1,000)     (1,000)      (1,000)     (1,000)      (1,000)     (10,000)     (10,000)     (10,000)           (39,000)
Residuals                                 (input)                                                                                                                                                                                  -
Interest charge                           admin                      500        500          500         500         500         500          500         500         500          500         2,500        2,500             10,000
Reclassification                           input                                                                                                                                                                                   -
Closing balance                                        46,500     46,000      45,500      45,000      44,500      44,000      43,500       43,000      42,500    1,125,500    1,116,000    1,108,500    1,101,000          1,101,000

Non-Current
Opening balance                                        63,000     63,000      63,000      63,000      63,000      63,000      63,000       63,000      63,000      63,000       63,000       63,000       63,000             63,000
Reclassification                          above                        -           -           -           -           -           -            -           -           -            -            -            -                  -
Other                                                                                                                                                                                                                             -
Closing balance                                        63,000     63,000      63,000      63,000      63,000      63,000      63,000       63,000      63,000      63,000       63,000       63,000       63,000             63,000

Note 20 - Unearned income
Interments
Opening Balance                                       411,000    411,000     387,613     393,326     376,864     395,177     370,090      353,378     387,391     369,604      357,317      343,780      404,568             411,000
Invoiced                                   input                              25,000                  35,000                               50,000                                            75,000                          185,000
Services performed                        inc calc               (23,400)    (19,300)    (16,475)    (16,700)    (25,100)     (16,725)    (16,000)    (17,800)     (12,300)     (13,550)    (14,225)      (18,275)          (209,850)
Monies refunded                            input                                                                                                                                                                                   -
Unearned income adjustment                  sch                       13          13          13          13          13          13           13          13          13           13           13           13                 156
Closing Balance                                       411,000    387,613     393,326     376,864     395,177     370,090     353,378      387,391     369,604     357,317      343,780      404,568      386,306             386,306

Cremation services


              Template model, Balance Sheet                                                                                                                                                                 31/07/2008
              598551_4.xls
0                                                                                                                              CCA TRUST
                                                                                                           PROJECTED BALANCE SHEET FOR YEAR ENDING 30 JUNE 2008
                                                                                                                                                                                                                                    Full 12
                                              Ref       Jun-07      Jul-07       Aug-07       Sep-07       Oct-07       Nov-07       Dec-07       Jan-08       Feb-08       Mar-08       Apr-08       May-08       Jun-08           months
                                                          $           $            $            $            $            $            $            $            $            $            $            $            $                $
Opening Balance                                           34,690      34,690       37,215       35,240       38,765       34,790       35,815       34,340       37,365       33,890       41,415       39,440        37,965             34,690
Invoiced                                   input                        5,000                     5,000                     5,000                     5,000                   10,000                                                     30,000
Services performed                        inc calc                     (2,500)      (2,000)      (1,500)      (4,000)     (4,000)       (1,500)      (2,000)      (3,500)     (2,500)       (2,000)      (1,500)      (4,000)           (31,000)
Monies refunded                            input                                                                                                                                                                                              -
Unearned income adjustment                  sch                           25           25           25           25           25           25           25           25           25           25           25           25                 300
Closing Balance                                           34,690      37,215       35,240       38,765       34,790       35,815       34,340       37,365       33,890       41,415       39,440       37,965       33,990              33,990

Mausoleum
Opening Balance                                          200,000     200,000      192,534      228,568      222,602      213,636      206,170      242,204      234,738      230,272      219,806      252,840      240,874             200,000
Invoiced                                   input                                   45,000                                              45,000                                              45,000                                       135,000
Services performed                        inc calc                     (7,500)     (9,000)       (6,000)      (9,000)      (7,500)     (9,000)       (7,500)      (4,500)     (10,500)    (12,000)      (12,000)     (10,500)          (105,000)
Monies refunded                            input                                                                                                                                                                                              -
Unearned income adjustment                  sch                           34           34           34           34           34           34           34           34           34           34           34           34                 408
Closing Balance                                          200,000     192,534      228,568      222,602      213,636      206,170      242,204      234,738      230,272      219,806      252,840      240,874      230,408             230,408

Memorialisation
Opening Balance                                          200,000     200,000      188,975      180,850      167,625      156,025      149,475      140,200      131,400      121,825      111,950      101,500       91,500             200,000
Invoiced                                   input                                                                                                                                                                                              -
Services performed                        inc calc                    (11,125)      (8,225)     (13,325)     (11,700)      (6,650)      (9,375)      (8,900)      (9,675)      (9,975)     (10,550)     (10,100)     (10,275)          (119,875)
Monies refunded                            input                                                                                                                                                                                              -
Unearned income adjustment                  sch                          100          100          100          100          100          100          100          100          100          100          100          100               1,200
Closing Balance                                          200,000     188,975      180,850      167,625      156,025      149,475      140,200      131,400      121,825      111,950      101,500       91,500       81,325              81,325

Total unearned income                                    845,690     806,337      837,984      805,856      799,628      761,550      770,122      790,894      755,591      730,488      737,560      774,907      732,029            732,029

Note 21 - Employee entitlements
Current
Opening balance                                          257,500     257,500      262,346      264,885      267,423      269,962      274,808      269,269      263,731      268,577      268,808      269,038      273,885            257,500
Increase in Provision                                                                                                                                                                                                                        -
- annual leave                                  7.69%                  3,846        3,846        3,846        3,846        3,846        3,846        3,846        3,846        3,846        3,846        3,846         3,846            46,154
- long service leave                          sch                      1,000        1,000        1,000        1,000        1,000        1,000        1,000        1,000        1,000        1,000        1,000         1,000            12,000
- other                                                                                                                                                                                                                                      -
Leave taken
- annual leave                           % based                            -       (2,308)      (2,308)      (2,308)           -      (10,385)     (10,385)           -       (4,615)      (4,615)           -       (1,154)          (38,077)
- long service leave                     (input)                                                                                                                                                                                             -
Reclassification                         (input)                                                                                                                                                                     (40,000)          (40,000)
Adjustment                                                                                                                                                                                                                                   -
Closing Balance                                          257,500     262,346      264,885      267,423      269,962      274,808      269,269      263,731      268,577      268,808      269,038      273,885      237,577            237,577

Leave taken                                                              0.0%         5.0%         5.0%         5.0%         0.0%       22.5%        22.5%          0.0%       10.0%        10.0%          0.0%         2.5%              82.5%

Non-current (LSL provision)
Opening balance                                           34,897      34,897       34,897       34,897       34,897       34,897       34,897        34,897      14,897       14,897       14,897       14,897       14,897              34,897
Leave taken                               (input)                                                                                                   (20,000)                                                                            (20,000)
Reclassification                           above                            -            -            -            -            -            -            -            -            -            -            -      40,000              40,000
Adjustment                                                                                                                                                                                                                                    -
Closing Balance                                           34,897      34,897       34,897       34,897       34,897       34,897       34,897       14,897       14,897       14,897       14,897       14,897       54,897              54,897

Note 22- Contributed Capital
Opening Balance                                         3,000,000   3,000,000    3,000,000    3,000,000    3,000,000    3,000,000    3,000,000    3,000,000    3,000,000    3,000,000    3,000,000    3,000,000    3,000,000          3,000,000


              Template model, Balance Sheet                                                                                                                                                                            31/07/2008
             598551_4.xls
0                                                                                                                               CCA TRUST
                                                                                                            PROJECTED BALANCE SHEET FOR YEAR ENDING 30 JUNE 2008
                                                                                                                                                                                                                                     Full 12
                                             Ref        Jun-07       Jul-07       Aug-07       Sep-07       Oct-07       Nov-07       Dec-07       Jan-08       Feb-08       Mar-08       Apr-08       May-08       Jun-08           months
                                                          $            $            $            $            $            $            $            $            $            $            $            $            $                $
Funds received                             input                                                                                                                                                                                               -
Funds returned                            (input)                                                                                                                                                                                              -
Closing Balance                                         3,000,000    3,000,000    3,000,000    3,000,000    3,000,000    3,000,000    3,000,000    3,000,000    3,000,000    3,000,000    3,000,000    3,000,000    3,000,000          3,000,000

Note 23 - Retained earnings
Opening Balance                                         1,028,913    1,192,650    1,442,650    1,442,650    1,442,650    1,442,650    1,442,650    1,442,650    1,442,650    1,442,650     692,650      692,650      692,650           1,192,650
Transfer from perpetual maint reserve      input                       250,000                                                                                                                                                           250,000
Transfer to perp maint reserve            (input)                                                                                                                            (750,000)                                                  (750,000)
Current year income                                       163,737                                                                                                                                                                              -
Adjustments                                                                                                                                                                                                                                    -
Closing Balance                                         1,192,650    1,442,650    1,442,650    1,442,650    1,442,650    1,442,650    1,442,650    1,442,650    1,442,650     692,650      692,650      692,650      692,650             692,650

Note 24 - Asset revaluation reserve
Land
Opening Balance                                           350,000     350,000      350,000      350,000      350,000      350,000      350,000      350,000      350,000      350,000      350,000      350,000      350,000            350,000
Movements                                  note 9                           -            -            -            -            -            -            -            -            -            -            -            -                  -
Closing Balance                                           350,000     350,000      350,000      350,000      350,000      350,000      350,000      350,000      350,000      350,000      350,000      350,000      350,000            350,000
Infrastructure, other than roads
Opening Balance                                                  -            -            -            -            -            -            -            -            -            -            -            -            -                 -
Movements                                  note 9                             -            -            -            -            -            -            -            -            -            -            -            -                 -
Closing Balance                                                  -            -            -            -            -            -            -            -            -            -            -            -            -                 -
Infrastructure, roads
Opening Balance                                                  -            -            -            -            -            -            -            -            -            -            -            -            -                 -
Movements                                  note 9                             -            -            -            -            -            -            -            -            -            -            -            -                 -
Closing Balance                                                  -            -            -            -            -            -            -            -            -            -            -            -            -                 -
Buildings
Opening Balance                                           650,000     650,000      650,000      650,000      650,000      650,000      650,000      650,000      650,000      650,000      650,000      650,000      650,000            650,000
Movements                                  note 9                           -            -            -            -            -            -            -            -            -            -            -            -                  -
Closing Balance                                           650,000     650,000      650,000      650,000      650,000      650,000      650,000      650,000      650,000      650,000      650,000      650,000      650,000            650,000
Other assets
Opening Balance                                                               -            -            -            -            -            -            -            -            -            -            -            -                 -
Movements                                  note 9                             -            -            -            -            -            -            -            -            -            -            -            -                 -
Closing Balance                                                  -            -            -            -            -            -            -            -            -            -            -            -            -                 -

Closing balance                                         1,000,000    1,000,000    1,000,000    1,000,000    1,000,000    1,000,000    1,000,000    1,000,000    1,000,000    1,000,000    1,000,000    1,000,000    1,000,000          1,000,000

Note 25 - Available-for-sale investments revaluation reserve
Opening Balance                                            212,450    212,450      212,450      212,450      212,450      212,450      212,450      315,000      465,000      465,000      465,000      465,000      465,000            212,450
Revaluation to market value                                                 -            -            -            -            -      115,000      150,000            -            -            -            -      (25,000)           240,000
Realisation of previous movements          (input)                                                                                     (12,450)                                                                                         (12,450)
Adjustment                                                                                                                                                                                                                                    -
Closing Balance                                            212,450    212,450      212,450      212,450      212,450      212,450      315,000      465,000      465,000      465,000      465,000      465,000      440,000            440,000

Note 26 - Perpetual maintenance reserve
Opening Balance                                         9,300,000    9,300,000    9,050,000    9,050,000    9,050,000    9,050,000    9,050,000    9,050,000    9,050,000    9,050,000    9,800,000    9,800,000    9,800,000          9,300,000
Transfer from retained earnings            above                             -            -            -            -            -            -            -            -      750,000            -            -            -            750,000
Transfer to retained earnings              above                      (250,000)           -            -            -            -            -            -            -            -            -            -            -           (250,000)
Adjustments                                                                                                                                                                                                                                    -
Closing Balance                                         9,300,000    9,050,000    9,050,000    9,050,000    9,050,000    9,050,000    9,050,000    9,050,000    9,050,000    9,800,000    9,800,000    9,800,000    9,800,000          9,800,000




             Template model, Balance Sheet                                                                                                                                                                              31/07/2008
                 598551_4.xls

                                                                                                       CCA TRUST
                                                                                        SERVICE BUSINESS UNITS - INCOME ANALYSIS
                                                                                                                                                                                                             12 mths to
                                     Ref       Jul-07       Aug-07       Sep-07       Oct-07       Nov-07       Dec-07         Jan-08       Feb-08       Mar-08       Apr-08       May-08       Jun-08         Jun-08

BUSINESS UNIT - INTERMENTS
Right of interment - lawn graves
   Number of plots                input               6            6            2             3            2            1             6             5           5              -          4            8               48
   Income                        $ 1,300          7,800        7,800        2,600         3,900        2,600        1,300         7,800         6,500       6,500              -      5,200       10,400           62,400

Right of interment - beams
   Number of plots                   input            4            8            5             4            8            6             8             5           6            8            7            5               74
   Income                        $     1,500      6,000       12,000        7,500         6,000       12,000        9,000        12,000         7,500       9,000       12,000       10,500        7,500          111,000

Right of interment - monumental foundations
   Number of plots                input               3            1            2             2            4            6             3             5           4            3            6            3               42
   Income                      $ 1,800            5,400        1,800        3,600         3,600        7,200       10,800         5,400         9,000       7,200        5,400       10,800        5,400           75,600

Right of interment - vaults
   Number of plots                   input            6            1            1             1            8            6             2             5           3            4            2            4               43
   Income                        $     2,100     12,600        2,100        2,100         2,100       16,800       12,600         4,200        10,500       6,300        8,400        4,200        8,400           90,300

Right of interment - cremated remains
   Number of plots                input               3            3            2             1            6            3             2             4           1            6            2            3               36
   Income                       $ 1,100           3,300        3,300        2,200         1,100        6,600        3,300         2,200         4,400       1,100        6,600        2,200        3,300           39,600

Right of interments - other charges
   Income                           input          150          150          150           150          150              150       150           150         150          150          150          150             1,800

Interment - lawn graves
    Interment
    At need - number                 input            4            8            6             3            8            8             8             6           4            7            7            8               77
    Income                       $     1,300      5,200       10,400        7,800         3,900       10,400       10,400        10,400         7,800       5,200        9,100        9,100       10,400          100,100

    Pre-need - serviced              input            8            3            4             4            8            5             6             8           7            3            3            4               63
    Income                       $     1,300     10,400        3,900        5,200         5,200       10,400        6,500         7,800        10,400       9,100        3,900        3,900        5,200           81,900

    Exhumation
    Number                           input              -            -         1             1              -              -            -            -         1            1             2              -              6
    Income                       $       500            -            -       500           500              -              -            -            -       500          500         1,000              -          3,000

    Other charges                    input        1,700        1,700        1,700         1,700        1,700        1,700         1,700         1,700       1,700        1,700        1,700        1,700           20,400
                                                 17,300       16,000       15,200        11,300       22,500       18,600        19,900        19,900      16,500       15,200       15,700       17,300          205,400
Interment - monumental foundations
    Interment
    At need - number             input                5            4            4             6            6            4             3             8           5            6            1            7               59
    Income                    $ 1,600             8,000        6,400        6,400         9,600        9,600        6,400         4,800        12,800       8,000        9,600        1,600       11,200           94,400

    Pre-need - serviced              input            4            6            2             4            6            3             3             4           2            3            4            5               46
    Income                       $     1,600      6,400        9,600        3,200         6,400        9,600        4,800         4,800         6,400       3,200        4,800        6,400        8,000           73,600

    Exhumation
    Number                           input              -            -            -            1            1              -            -            1            -            -            1            -                4

                 Template model, income calc                                                                                                                                                                         31/07/2008
                598551_4.xls

                                                                                                      CCA TRUST
                                                                                       SERVICE BUSINESS UNITS - INCOME ANALYSIS
                                                                                                                                                                                                       12 mths to
                                  Ref         Jul-07       Aug-07       Sep-07       Oct-07      Nov-07      Dec-07         Jan-08       Feb-08      Mar-08       Apr-08       May-08     Jun-08         Jun-08
   Income                       $    650               -            -            -         650         650              -            -         650            -            -       650             -          2,600

   Other charges                    input          200          200          200           200         200         200           200           200        200          200          200        200           2,400
                                                14,600       16,200        9,800        16,850      20,050      11,400         9,800        20,050     11,400       14,600        8,850     19,400         173,000
Interment - monumental vault
    Interment
    At need - number                input            4            7            7             5           6           3             7             8          8            5            8          5              73
    Income                      $     1,700      6,800       11,900       11,900         8,500      10,200       5,100        11,900        13,600     13,600        8,500       13,600      8,500         124,100

   Pre-need - serviced              input            3            3            4             3           3           2             1             -            -          2            2          2               25
   Income                       $     1,700      5,100        5,100        6,800         5,100       5,100       3,400         1,700             -            -      3,400        3,400      3,400           42,500

   Exhumation
   Number                           input              -            -            -          1           1            2             2             -            -            -          -            -              6
   Income                       $       700            -            -            -        700         700        1,400         1,400             -            -            -          -            -          4,200

   Other charges                    input           75           75           75            75          75          75            75            75         75           75           75         75             900
                                                11,975       17,075       18,775        14,375      16,075       9,975        15,075        13,675     13,675       11,975       17,075     11,975         171,700
Interment - cremated remains
    Interment - grave
    At need - number                input            8            8            6             5           4              3          5             5          5            5            4          5               63
    Income                      $       250      2,000        2,000        1,500         1,250       1,000            750      1,250         1,250      1,250        1,250        1,000      1,250           15,750

   Pre-need - serviced              input            6              -         3              -           -           6             4             4            -         3             -          6               32
   Income                       $       250      1,500              -       750              -           -       1,500         1,000         1,000            -       750             -      1,500            8,000

   Interment - scatter
   At need - number                 input           4               -         2             3           2               -            -          2          3            5            4          4                29
   Income                       $       175       700               -       350           525         350               -            -        350        525          875          700        700             5,075

   Pre-need - serviced              input              -         4            3              -           -              3         4              -            -         4            3          1                22
   Income                       $       175            -       700          525              -           -            525       700              -            -       700          525        175             3,850

   Other charges                    input          175          175          175           175         175         175           175           175        175          175          175        175            2,100
                                                 4,375        2,875        3,300         1,950       1,525       2,950         3,125         2,775      1,950        3,750        2,400      3,800           34,775
Interment - Chapel service
   Number                           input            8            7            8             6           6           6             8             8          5            8            7          4               81
   Income                       $       300      2,400        2,100        2,400         1,800       1,800       1,800         2,400         2,400      1,500        2,400        2,100      1,200           24,300

    Interments - income                         85,900       81,400       67,625        63,125     107,300      81,875        82,050        96,850     75,275       80,475       79,175     88,825         989,875     -

BUSINESS UNIT - CREMATIONS
Cremations - Cremated remains
   At need - number             input               24           34           26            33          45          34            37            28         43           46           54         47             451
   Income                     $     500         12,000       17,000       13,000        16,500      22,500      17,000        18,500        14,000     21,500       23,000       27,000     23,500         225,500

   Pre-need - serviced              input            5            4            3             8           8           3             4             7          5            4            3          8               62
   Income                       $       500      2,500        2,000        1,500         4,000       4,000       1,500         2,000         3,500      2,500        2,000        1,500      4,000           31,000


                Template model, income calc                                                                                                                                                                   31/07/2008
                598551_4.xls

                                                                                                      CCA TRUST
                                                                                       SERVICE BUSINESS UNITS - INCOME ANALYSIS
                                                                                                                                                                                                           12 mths to
                                    Ref       Jul-07       Aug-07       Sep-07       Oct-07      Nov-07       Dec-07         Jan-08       Feb-08       Mar-08       Apr-08       May-08       Jun-08         Jun-08
Cremations - Chapel service
   Number                           input            7            8            5             4           4            4             8             8          3             7            8           3                69
   Income                       $       300      2,100        2,400        1,500         1,200       1,200        1,200         2,400         2,400        900         2,100        2,400         900            20,700

Cremations - Other charges
   Income                           input         310          310          310           310         310              310       310           310         310          310          310          310             3,720

    Cremations - income                         16,910       21,710       16,310        22,010      28,010       20,010        23,210        20,210      25,210       27,410       31,210       28,710          280,920     -

BUSINESS UNIT - MAUSOLEUM
Mausoleum - Right of interment
  Number of crypts               input               2            4            2             4           3            1             1             2           4            4            3            2               32
  Income                       $ 15,000         30,000       60,000       30,000        60,000      45,000       15,000        15,000        30,000      60,000       60,000       45,000       30,000          480,000

Mausoleum - Interment
  At need - number                  input            1              -            -           2            -           1             2             2             -          3            3            3               17
  Income                        $     1,500      1,500              -            -       3,000            -       1,500         3,000         3,000             -      4,500        4,500        4,500           25,500

    Pre-need - serviced             input            5            6            4             6           5            6             5             3           7            8            8            7               70
    Income                      $     1,500      7,500        9,000        6,000         9,000       7,500        9,000         7,500         4,500      10,500       12,000       12,000       10,500          105,000

Mausoleum - Other charges
   Income                           input        2,125        2,125        2,125         2,125       2,125        2,125         2,125         2,125       2,125        2,125        2,125        2,125           25,500

    Mausoleum - income                          41,125       71,125       38,125        74,125      54,625       27,625        27,625        39,625      72,625       78,625       63,625       47,125          636,000     -

BUSINESS UNIT - MEMORIALISATION
Headstone
   At need - number       input                      8            6            5             7           5            8            3              5           5            6            6           4                68
   Income              $      200                1,600        1,200        1,000         1,400       1,000        1,600          600          1,000       1,000        1,200        1,200         800            13,600

    Pre-need - serviced             input           2            4               -           5          1             6               -            -         2            4            1            3                28
    Income                      $       200       400          800               -       1,000        200         1,200               -            -       400          800          200          600             5,600

Monument
   At need - number                 input           3             6              -           8           5               -          7            3            7              -          8            5               52
   Income                       $       300       900         1,800              -       2,400       1,500               -      2,100          900        2,100              -      2,400        1,500           15,600

    Pre-need - serviced             input              -            -         1             2             -              -         3               -         1             4              -            -             11
    Income                      $       300            -            -       300           600             -              -       900               -       300         1,200              -            -          3,300

Plaque
    At need - number                input           3               -         5              7          4                -         3             5              -         4            5            3                39
    Income                      $       150       450               -       750          1,050        600                -       450           750              -       600          750          450             5,850

    Pre-need - serviced             input              -         1            2             1             -              3         6               -         3            3               -            -             19
    Income                      $       150            -       150          300           150             -            450       900               -       450          450               -            -          2,850




                Template model, income calc                                                                                                                                                                        31/07/2008
                598551_4.xls

                                                                                                      CCA TRUST
                                                                                       SERVICE BUSINESS UNITS - INCOME ANALYSIS
                                                                                                                                                                                                            12 mths to
                                    Ref       Jul-07       Aug-07       Sep-07       Oct-07       Nov-07       Dec-07         Jan-08       Feb-08       Mar-08       Apr-08       May-08       Jun-08         Jun-08
Niche wall
    At need - number                input              -         1               -          2            2                2         3               -            -         1            1            1                13
    Income                      $       250            -       250               -        500          500              500       750               -            -       250          250          250             3,250

    Pre-need - serviced             input            8            5            7             6           3             5             7             6           5            4            7            7               70
    Income                      $       250      2,000        1,250        1,750         1,500         750         1,250         1,750         1,500       1,250        1,000        1,750        1,750           17,500

Niche ground
    At need - number                input           4               -          6            3              -           6             5              -         3            4             5              -             36
    Income                      $       200       800               -      1,200          600              -       1,200         1,000              -       600          800         1,000              -          7,200

    Pre-need - serviced             input            7              -          6              -           5            8            3               -         4            4               -         4                41
    Income                      $       200      1,400              -      1,200              -       1,000        1,600          600               -       800          800               -       800             8,200

Tree/plant/shrub
    At need - number                input           5               -          6            1             6               4         4             3              -          6           3               -             38
   Income                       $       175       875               -      1,050          175         1,050             700       700           525              -      1,050         525               -          6,650

    Pre-need - serviced             input           1            3            1               -          4                5            -          3           3             6            6            7               39
    Income                      $       175       175          525          175               -        700              875            -        525         525         1,050        1,050        1,225            6,825

Object
   At need - number                 input           1            4            4             3            1                1         6             1           1            1            4             8               35
   Income                       $       150       150          600          600           450          150              150       900           150         150          150          600         1,200            5,250

    Pre-need - serviced             input           6               -         4             3              -              5            -          6              -         5            4            1                34
    Income                      $       150       900               -       600           450              -            750            -        900              -       750          600          150             5,100

Accessories
   At need - number                 input           1            1             4            1            1                -          3              -            -            -         1             3               15
   Income                       $       750       750          750         3,000          750          750                -      2,250              -            -            -       750         2,250           11,250

    Pre-need - serviced             input            5            4            8             8            4            3             5             5           5            4            6            3               60
    Income                      $       750      3,750        3,000        6,000         6,000        3,000        2,250         3,750         3,750       3,750        3,000        4,500        2,250           45,000

Remembrance items
   At need - number                 input            3            3            7             4            6            3             3             5           4            3            7            5               53
   Income                       $       500      1,500        1,500        3,500         2,000        3,000        1,500         1,500         2,500       2,000        1,500        3,500        2,500           26,500

    Pre-need - serviced             input            5            5            6             4            2            2             2             6           5            3            4            7               51
    Income                      $       500      2,500        2,500        3,000         2,000        1,000        1,000         1,000         3,000       2,500        1,500        2,000        3,500           25,500

Memorialisation - Other charges
  Income                        input             100          100          100           100          100              100       100           100         100          100          100          100             1,200

    Memorialis'n - income                       18,250       14,425       24,525        21,125       15,300       15,125        19,250        15,600      15,925       16,200       21,175       19,325          216,225     -




                Template model, income calc                                                                                                                                                                         31/07/2008
             598551_4.xls

                                                                                            CCA TRUST
                                                                           SERVICE BUSINESS UNITS - GROSS CONTRIBUTION
                                                                                                                                                                                     12 mths to
                               Ref         Jul-07   Aug-07   Sep-07      Oct-07       Nov-07       Dec-07       Jan-08     Feb-08      Mar-08     Apr-08       May-08     Jun-08       Jun-08

BUSINESS UNIT - INTERMENTS GROSS CONTRIBUTION
Right of interment - graves
   Income                        inc calc   7,800  7,800        2,600        3,900        2,600        1,300       7,800       6,500      6,500            -      5,200     10,400         62,400
   Direct costs
   Land apportionment             input       500    500          500          500          500          500         500         500        500        500          500        500          6,000
   Salaries & wages               wages     2,500  2,500        2,500        2,500        2,500        2,500       2,500       2,500      2,500      2,500        2,500      2,500         30,000
   LSL provision                  wages        50     50           50           50           50           50          50          50         50         50           50         50            600
   Salary oncosts - w/cover       wages        97     97           97           97           97           97          97          97         97         97           97         97          1,160
   Salary oncosts - super         wages       225    225          225          225          225          225         225         225        225        225          225        225          2,700
   Other staff related            input        25     25           25           25           25           25          25          25         25         25           25         25            300
   Contractors                    input        30     30           30           30           30           30          30          30         30         30           30         30            360
   Materials - other              input        15     15           15           15           15           15          15          15         15         15           15         15            180
   Depreciation                    depn       543    543          543          543          543          543         543         543        543        543          543        543          6,512
   Refunds - rights of interment input         45     45           45           45           45           45          45          45         45         45           45         45            540
   Repairs & maintenance          input        20     20           20           20           20           20          20          20         20         20           20         20            240
   Plant hire                     input        35     35           35           35           35           35          35          35         35         35           35         35            420
                                            4,084  4,084        4,084        4,084        4,084        4,084       4,084       4,084      4,084      4,084        4,084      4,084         49,012
   Gross contribution                       3,716  3,716       (1,484)        (184)      (1,484)      (2,784)      3,716       2,416      2,416     (4,084)       1,116      6,316         13,388
Right of interment - beams
   Income                        inc calc   6,000 12,000        7,500        6,000       12,000        9,000      12,000       7,500      9,000     12,000       10,500      7,500        111,000
   Direct costs
   Land apportionment             input       550    550          550          550          550          550         550         550        550        550          550        550          6,600
   Salaries & wages               wages     2,500  2,500        2,500        2,500        2,500        2,500       2,500       2,500      2,500      2,500        2,500      2,500         30,000
   LSL provision                  wages        50     50           50           50           50           50          50          50         50         50           50         50            600
   Salary oncosts - w/cover       wages        97     97           97           97           97           97          97          97         97         97           97         97          1,160
   Salary oncosts - super         wages       225    225          225          225          225          225         225         225        225        225          225        225          2,700
   Other staff related            input        20     20           20           20           20           20          20          20         20         20           20         20            240
   Contractors                    input        25     25           25           25           25           25          25          25         25         25           25         25            300
   Materials - beams              input        30     30           30           30           30           30          30          30         30         30           30         30            360
   Materials - other              input        35     35           35           35           35           35          35          35         35         35           35         35            420
   Depreciation                    depn       543    543          543          543          543          543         543         543        543        543          543        543          6,512
   Refunds - rights of interment input         40     40           40           40           40           40          40          40         40         40           40         40            480
   Repairs & maintenance          input        45     45           45           45           45           45          45          45         45         45           45         45            540
   Plant hire                     input        50     50           50           50           50           50          50          50         50         50           50         50            600
                                            4,209  4,209        4,209        4,209        4,209        4,209       4,209       4,209      4,209      4,209        4,209      4,209         50,512
   Gross contribution                       1,791  7,791        3,291        1,791        7,791        4,791       7,791       3,291      4,791      7,791        6,291      3,291         60,488
Right of interment - monumental foundations
   Income                        inc calc   5,400  1,800        3,600        3,600        7,200       10,800       5,400       9,000      7,200      5,400       10,800      5,400         75,600
   Direct costs
   Land apportionment             input       600    600          600          600          600          600         600         600        600        600          600        600          7,200
   Salaries & wages               wages     2,500  2,500        2,500        2,500        2,500        2,500       2,500       2,500      2,500      2,500        2,500      2,500         30,000
   LSL provision                  wages        50     50           50           50           50           50          50          50         50         50           50         50            600
   Salary oncosts - w/cover       wages        97     97           97           97           97           97          97          97         97         97           97         97          1,160
   Salary oncosts - super         wages       225    225          225          225          225          225         225         225        225        225          225        225          2,700
   Other staff related            input        35     35           35           35           35           35          35          35         35         35           35         35            420
   Contractors                    input        45     45           45           45           45           45          45          45         45         45           45         45            540
   Materials - foundations        input        50     50           50           50           50           50          50          50         50         50           50         50            600
   Materials - other              input        60     60           60           60           60           60          60          60         60         60           60         60            720

             Template model, gross contr                                                                                                                                                          31/07/2008
                598551_4.xls

                                                                                                      CCA TRUST
                                                                                     SERVICE BUSINESS UNITS - GROSS CONTRIBUTION
                                                                                                                                                                                                  12 mths to
                                      Ref      Jul-07      Aug-07      Sep-07      Oct-07       Nov-07      Dec-07         Jan-08      Feb-08      Mar-08      Apr-08     May-08      Jun-08        Jun-08
    Depreciation                     depn           543         543         543          543          543         543           543          543        543         543        543         543           6,512
    Refunds - rights of interment    input            24         24          24           24           24          24            24           24         24          24         24          24             288
    Repairs & maintenance            input            36         36          36           36           36          36            36           36         36          36         36          36             432
    Plant hire                       input            85         85          85           85           85          85            85           85         85          85         85          85           1,020
                                                  4,349       4,349       4,349        4,349        4,349       4,349         4,349        4,349      4,349       4,349      4,349       4,349          52,192
   Gross contribution                             1,051      (2,549)       (749)        (749)       2,851       6,451         1,051        4,651      2,851       1,051      6,451       1,051          23,408
Right of interment - vaults
   Income                        inc calc        12,600       2,100       2,100        2,100       16,800      12,600         4,200       10,500      6,300       8,400      4,200       8,400          90,300
   Direct costs
   Land apportionment             input             750         750         750          750          750         750           750          750        750         750        750         750           9,000
   Salaries & wages               wages           2,500       2,500       2,500        2,500        2,500       2,500         2,500        2,500      2,500       2,500      2,500       2,500          30,000
   LSL provision                  wages              50          50          50           50           50          50            50           50         50          50         50          50             600
   Salary oncosts - w/cover       wages              97          97          97           97           97          97            97           97         97          97         97          97           1,160
   Salary oncosts - super         wages             225         225         225          225          225         225           225          225        225         225        225         225           2,700
   Other staff related            input              63          63          63           63           63          63            63           63         63          63         63          63             756
   Contractors                    input              48          48          48           48           48          48            48           48         48          48         48          48             576
   Materials - vaults             input              65          65          65           65           65          65            65           65         65          65         65          65             780
   Materials - other              input              75          75          75           75           75          75            75           75         75          75         75          75             900
   Depreciation                    depn             543         543         543          543          543         543           543          543        543         543        543         543           6,512
   Refunds - rights of interment input               25          25          25           25           25          25            25           25         25          25         25          25             300
   Repairs & maintenance          input              43          43          43           43           43          43            43           43         43          43         43          43             516
   Plant hire                     input              82          82          82           82           82          82            82           82         82          82         82          82             984
                                                  4,565       4,565       4,565        4,565        4,565       4,565         4,565        4,565      4,565       4,565      4,565       4,565          54,784
   Gross contribution                             8,035      (2,465)     (2,465)      (2,465)      12,235       8,035          (365)       5,935      1,735       3,835       (365)      3,835          35,516
Right of interment - cremated remains
   Income                        inc calc         3,300       3,300       2,200        1,100        6,600       3,300         2,200        4,400      1,100       6,600      2,200       3,300          39,600
   Direct costs
   Land apportionment                                             -           -            -            -           -             -            -          -           -          -           -               -
   Salaries & wages               wages           2,500       2,500       2,500        2,500        2,500       2,500         2,500        2,500      2,500       2,500      2,500       2,500          30,000
   LSL provision                  wages              50          50          50           50           50          50            50           50         50          50         50          50             600
   Salary oncosts - w/cover       wages              97          97          97           97           97          97            97           97         97          97         97          97           1,160
   Salary oncosts - super         wages             225         225         225          225          225         225           225          225        225         225        225         225           2,700
   Other staff related            input              45          45          45           45           45          45            45           45         45          45         45          45             540
   Contractors                    input              60          60          60           60           60          60            60           60         60          60         60          60             720
   Materials - other              input              70          70          70           70           70          70            70           70         70          70         70          70             840
   Depreciation                    depn             543         543         543          543          543         543           543          543        543         543        543         543           6,512
   Refunds - rights of interment input               80          80          80           80           80          80            80           80         80          80         80          80             960
   Repairs & maintenance          input              90          90          90           90           90          90            90           90         90          90         90          90           1,080
   Plant hire                     input              45          45          45           45           45          45            45           45         45          45         45          45             540
                                                  3,804       3,804       3,804        3,804        3,804       3,804         3,804        3,804      3,804       3,804      3,804       3,804          45,652
   Gross contribution                              (504)       (504)     (1,604)      (2,704)       2,796        (504)       (1,604)         596     (2,704)      2,796     (1,604)       (504)         (6,052)
Right of interments - other charges
   Income (gross contribution) inc calc             150         150        150           150         150             150       150          150        150         150        150         150            1,800

Interment - lawn graves
    Income
    Interment                       inc calc     15,600      14,300      13,000        9,100       20,800      16,900        18,200       18,200     14,300      13,000     13,000      15,600        182,000
    Exhumation                      inc calc          -           -         500          500            -           -             -            -        500         500      1,000           -          3,000
    Other charges                   inc calc      1,700       1,700       1,700        1,700        1,700       1,700         1,700        1,700      1,700       1,700      1,700       1,700         20,400

                Template model, gross contr                                                                                                                                                                  31/07/2008
               598551_4.xls

                                                                                                 CCA TRUST
                                                                                SERVICE BUSINESS UNITS - GROSS CONTRIBUTION
                                                                                                                                                                                      12 mths to
                                  Ref        Jul-07     Aug-07     Sep-07     Oct-07      Nov-07      Dec-07      Jan-08      Feb-08      Mar-08     Apr-08     May-08     Jun-08       Jun-08
                                               17,300     16,000     15,200      11,300      22,500      18,600     19,900       19,900    16,500      15,200     15,700     17,300        205,400
   Direct costs
   Salaries & wages             wages          2,500       2,500      2,500       2,500       2,500       2,500      2,500        2,500      2,500      2,500      2,500      2,500        30,000
   LSL provision                wages             50          50         50          50          50          50         50           50         50         50         50         50           600
   Salary oncosts - w/cover     wages             97          97         97          97          97          97         97           97         97         97         97         97         1,160
   Salary oncosts - super       wages            225         225        225         225         225         225        225          225        225        225        225        225         2,700
   Other staff related          input             55          55         55          55          55          55         55           55         55         55         55         55           660
   Contractors                  input             60          60         60          60          60          60         60           60         60         60         60         60           720
   Materials - other            input             65          65         65          65          65          65         65           65         65         65         65         65           780
   Graveside supplies           input             70          70         70          70          70          70         70           70         70         70         70         70           840
   Depreciation                 depn             543         543        543         543         543         543        543          543        543        543        543        543         6,512
   Repairs & maintenance        input             50          50         50          50          50          50         50           50         50         50         50         50           600
   Plant hire                   input             55          55         55          55          55          55         55           55         55         55         55         55           660
                                               3,769       3,769      3,769       3,769       3,769       3,769      3,769        3,769      3,769      3,769      3,769      3,769        45,232
    Gross contribution                        13,531      12,231     11,431       7,531      18,731      14,831     16,131       16,131     12,731     11,431     11,931     13,531       160,168
Interment - monumental foundations
    Income
    Interment                 inc calc        14,400      16,000      9,600      16,000      19,200      11,200      9,600       19,200     11,200     14,400      8,000     19,200       168,000
    Exhumation                inc calc             -           -          -         650         650           -          -          650          -          -        650          -         2,600
    Other charges             inc calc           200         200        200         200         200         200        200          200        200        200        200        200         2,400
                                              14,600      16,200      9,800      16,850      20,050      11,400      9,800       20,050     11,400     14,600      8,850     19,400       173,000
   Direct costs
   Salaries & wages             wages          2,500       2,500      2,500       2,500       2,500       2,500      2,500        2,500      2,500      2,500      2,500      2,500        30,000
   LSL provision                wages             50          50         50          50          50          50         50           50         50         50         50         50           600
   Salary oncosts - w/cover     wages             97          97         97          97          97          97         97           97         97         97         97         97         1,160
   Salary oncosts - super       wages            225         225        225         225         225         225        225          225        225        225        225        225         2,700
   Other staff related          input             35          35         35          35          35          35         35           35         35         35         35         35           420
   Contractors                  input             48          48         48          48          48          48         48           48         48         48         48         48           576
   Materials - other            input             60          60         60          60          60          60         60           60         60         60         60         60           720
   Depreciation                 depn             543         543        543         543         543         543        543          543        543        543        543        543         6,512
   Inspection & permit fees     input             75          75         75          75          75          75         75           75         75         75         75         75           900
   Repairs & maintenance        input             95          95         95          95          95          95         95           95         95         95         95         95         1,140
   Plant hire                   input             85          85         85          85          85          85         85           85         85         85         85         85         1,020
                                               3,812       3,812      3,812       3,812       3,812       3,812      3,812        3,812      3,812      3,812      3,812      3,812        45,748
    Gross contribution                        10,788      12,388      5,988      13,038      16,238       7,588      5,988       16,238      7,588     10,788      5,038     15,588       127,252
Interment - monumental vault
    Income
    Interment                   inc calc      11,900      17,000     18,700      13,600      15,300       8,500     13,600       13,600     13,600     11,900     17,000     11,900       166,600
    Exhumation                  inc calc           -           -          -         700         700       1,400      1,400            -          -          -          -          -         4,200
    Other charges               inc calc          75          75         75          75          75          75         75           75         75         75         75         75           900
                                              11,975      17,075     18,775      14,375      16,075       9,975     15,075       13,675     13,675     11,975     17,075     11,975       171,700
   Direct costs
   Salaries & wages             wages           2,500      2,500      2,500       2,500       2,500       2,500      2,500        2,500      2,500      2,500      2,500      2,500         30,000
   LSL provision                wages              50         50         50          50          50          50         50           50         50         50         50         50            600
   Salary oncosts - w/cover     wages              97         97         97          97          97          97         97           97         97         97         97         97          1,160
   Salary oncosts - super       wages             225        225        225         225         225         225        225          225        225        225        225        225          2,700
   Other staff related          input              50         50         50          50          50          50         50           50         50         50         50         50            600
   Contractors                  input              55         55         55          55          55          55         55           55         55         55         55         55            660
   Materials - other            input              60         60         60          60          60          60         60           60         60         60         60         60            720

               Template model, gross contr                                                                                                                                                       31/07/2008
               598551_4.xls

                                                                                                    CCA TRUST
                                                                                   SERVICE BUSINESS UNITS - GROSS CONTRIBUTION
                                                                                                                                                                                                  12 mths to
                                  Ref        Jul-07      Aug-07      Sep-07      Oct-07       Nov-07       Dec-07         Jan-08      Feb-08       Mar-08      Apr-08      May-08      Jun-08       Jun-08
   Depreciation                  depn             543         543         543          543          543          543           543          543         543         543         543         543          6,512
   Inspection & permit fees      input              65         65          65           65           65           65            65           65          65          65          65          65            780
   Repairs & maintenance         input              70         70          70           70           70           70            70           70          70          70          70          70            840
   Plant hire                    input              75         75          75           75           75           75            75           75          75          75          75          75            900
                                                3,789       3,789       3,789        3,789        3,789        3,789         3,789        3,789       3,789       3,789       3,789       3,789         45,472
    Gross contribution                          8,186      13,286      14,986       10,586       12,286        6,186        11,286        9,886       9,886       8,186      13,286       8,186        126,228
Interment - cremated remains
    Income
    In grave                    inc calc        3,500       2,000       2,250        1,250        1,000        2,250         2,250        2,250       1,250       2,000       1,000       2,750         23,750
    Scatter                     inc calc          700         700         875          525          350          525           700          350         525       1,575       1,225         875          8,925
    Other                       inc calc          175         175         175          175          175          175           175          175         175         175         175         175          2,100
                                                4,375       2,875       3,300        1,950        1,525        2,950         3,125        2,775       1,950       3,750       2,400       3,800         34,775
   Direct costs
   Salaries & wages             wages           2,500       2,500       2,500        2,500        2,500        2,500         2,500        2,500       2,500       2,500       2,500       2,500         30,000
   LSL provision                wages              50          50          50           50           50           50            50           50          50          50          50          50            600
   Salary oncosts - w/cover     wages              97          97          97           97           97           97            97           97          97          97          97          97          1,160
   Salary oncosts - super       wages             225         225         225          225          225          225           225          225         225         225         225         225          2,700
   Other staff related          input              50          50          50           50           50           50            50           50          50          50          50          50            600
   Contractors                  input              60          60          60           60           60           60            60           60          60          60          60          60            720
   Materials - other            input              70          70          70           70           70           70            70           70          70          70          70          70            840
   Depreciation                 depn              543         543         543          543          543          543           543          543         543         543         543         543          6,512
   Repairs & maintenance        input              80          80          80           80           80           80            80           80          80          80          80          80            960
   Plant hire                   input              90          90          90           90           90           90            90           90          90          90          90          90          1,080
                                                3,764       3,764       3,764        3,764        3,764        3,764         3,764        3,764       3,764       3,764       3,764       3,764         45,172
   Gross contribution                             611        (889)       (464)      (1,814)      (2,239)        (814)         (639)        (989)     (1,814)        (14)     (1,364)         36        (10,397)
Interment - Chapel service
    Income                     inc calc         2,400       2,100       2,400        1,800        1,800        1,800         2,400        2,400       1,500       2,400       2,100       1,200         24,300
    Direct costs
   Salaries & wages             wages               -           -           -           -            -                -          -            -          -            -           -          -               -
   LSL provision                wages               -           -           -           -            -                -          -            -          -            -           -          -               -
   Salary oncosts - w/cover     wages               -           -           -           -            -                -          -            -          -            -           -          -               -
   Salary oncosts - super       wages               -           -           -           -            -                -          -            -          -            -           -          -               -
   Other staff related           input             20          20          20          20           20               20         20           20         20           20          20         20             240
   Depreciation                  depn             543         543         543         543          543              543        543          543        543          543         543        543           6,512
   Light & power                 input             35          35          35          35           35               35         35           35         35           35          35         35             420
   Repairs & maintenance         input             45          45          45          45           45               45         45           45         45           45          45         45             540
   Cleaning services/supplies    input             50          50          50          50           50               50         50           50         50           50          50         50             600
   Catering equipment & supplies input             55          55          55          55           55               55         55           55         55           55          55         55             660
                                 input
   Audio/video equipment consumables               60          60          60          60           60               60         60           60         60           60          60         60             720
                                                  808         808         808         808          808              808        808          808        808          808         808        808           9,692
   Gross contribution                           1,592       1,292       1,592         992          992              992      1,592        1,592        692        1,592       1,292        392          14,608

    Interments gross contrib                   48,944      44,444      30,669       26,169       70,344       44,919        45,094       59,894      38,319      43,519      42,219      51,869       546,407

BUSINESS UNIT - CREMATIONS GROSS CONTRIBUTION
Cremations - Cremated remains
   Income                    inc calc 14,500 19,000                    14,500       20,500       26,500       18,500        20,500       17,500      24,000      25,000      28,500      27,500       256,500
   Direct costs                                                                                                                                                                                             -
   Salaries & wages           wages    2,500  2,500                     2,500        2,500        2,500        2,500         2,500        2,500       2,500       2,500       2,500       2,500        30,000

               Template model, gross contr                                                                                                                                                                   31/07/2008
               598551_4.xls

                                                                                                    CCA TRUST
                                                                                   SERVICE BUSINESS UNITS - GROSS CONTRIBUTION
                                                                                                                                                                                                   12 mths to
                                 Ref         Jul-07      Aug-07      Sep-07      Oct-07       Nov-07       Dec-07         Jan-08      Feb-08       Mar-08      Apr-08      May-08      Jun-08        Jun-08
   LSL provision                wages              50          50          50           50           50           50            50           50          50          50          50          50             600
   Salary oncosts - w/cover     wages              97          97          97           97           97           97            97           97          97          97          97          97           1,160
   Salary oncosts - super       wages             225         225         225          225          225          225           225          225         225         225         225         225           2,700
   Other staff related          input              50          50          50           50           50           50            50           50          50          50          50          50             600
   Materials                    input             325         325         325          325          325          325           325          325         325         325         325         325           3,900
   Cleaning services/supplies   input              70          70          70           70           70           70            70           70          70          70          70          70             840
   Depreciation                 depn              904         904         904          904          904          904           904          904         904         904         904         904          10,853
   Computer services            input             100         100         100          100          100          100           100          100         100         100         100         100           1,200
   Administration               input             105         105         105          105          105          105           105          105         105         105         105         105           1,260
   Light & power                input             110         110         110          110          110          110           110          110         110         110         110         110           1,320
   Gas                          input             115         115         115          115          115          115           115          115         115         115         115         115           1,380
   Repairs & maintenance        input             120         120         120          120          120          120           120          120         120         120         120         120           1,440
   Freight & courier            input             125         125         125          125          125          125           125          125         125         125         125         125           1,500
   Security                     input             130         130         130          130          130          130           130          130         130         130         130         130           1,560
   Water                        input             150         150         150          150          150          150           150          150         150         150         150         150           1,800
                                                5,176       5,176       5,176        5,176        5,176        5,176         5,176        5,176       5,176       5,176       5,176       5,176          62,113
   Gross contribution                           9,324      13,824       9,324       15,324       21,324       13,324        15,324       12,324     18,824       19,824      23,324      22,324         194,387
Cremations - Chapel service
   Income                      inc calc         2,100       2,400       1,500        1,200        1,200        1,200         2,400        2,400        900        2,100       2,400        900           20,700
   Direct costs
   Salaries & wages             wages           2,500       2,500       2,500        2,500        2,500        2,500         2,500        2,500       2,500       2,500       2,500       2,500          30,000
   LSL provision                wages              50          50          50           50           50           50            50           50          50          50          50          50             600
   Salary oncosts - w/cover     wages              97          97          97           97           97           97            97           97          97          97          97          97           1,160
   Salary oncosts - super       wages             225         225         225          225          225          225           225          225         225         225         225         225           2,700
   Other staff related           input             25          25          25           25           25           25            25           25          25          25          25          25             300
   Depreciation                  depn             904         904         904          904          904          904           904          904         904         904         904         904          10,853
   Light & power                 input             35          35          35           35           35           35            35           35          35          35          35          35             420
   Repairs & maintenance         input             45          45          45           45           45           45            45           45          45          45          45          45             540
   Cleaning services/supplies    input             50          50          50           50           50           50            50           50          50          50          50          50             600
   Catering equipment & supplies input             60          60          60           60           60           60            60           60          60          60          60          60             720
                                 input
   Audio/video equipment consumables               75          75          75           75           75           75            75           75          75          75          75          75             900
                                                4,066       4,066       4,066        4,066        4,066        4,066         4,066        4,066       4,066       4,066       4,066       4,066          48,793
   Gross contribution                          (1,966)     (1,666)     (2,566)      (2,866)      (2,866)      (2,866)       (1,666)      (1,666)     (3,166)     (1,966)     (1,666)     (3,166)        (28,093)
Cremations - Other charges
   Income (gross contribution) inc calc          310         310         310          310          310              310       310          310         310         310         310         310            3,720

    Cremations gross contrib                    7,668      12,468       7,068       12,768       18,768       10,768        13,968       10,968      15,968      18,168      21,968      19,468        170,013

BUSINESS UNIT - MAUSOLEUM GROSS CONTRIBUTION
Mausoleum - Right of interment
  Income                      inc calc 30,000 60,000                   30,000       60,000       45,000       15,000        15,000       30,000      60,000      60,000      45,000      30,000        480,000
  Direct costs
  Salaries & wages             wages    2,500  2,500                    2,500        2,500        2,500        2,500         2,500        2,500       2,500       2,500       2,500       2,500          30,000
  LSL provision                wages       50     50                       50           50           50           50            50           50          50          50          50          50             600
  Salary oncosts - w/cover     wages       97     97                       97           97           97           97            97           97          97          97          97          97           1,160
  Salary oncosts - super       wages      225    225                      225          225          225          225           225          225         225         225         225         225           2,700
  Other staff related          input       75     75                       75           75           75           75            75           75          75          75          75          75             900
  Materials - crypt & liners   input    7,500  7,500                    7,500        7,500        7,500        7,500         7,500        7,500       7,500       7,500       7,500       7,500          90,000
  Materials - other            input      150    150                      150          150          150          150           150          150         150         150         150         150           1,800

               Template model, gross contr                                                                                                                                                                    31/07/2008
               598551_4.xls

                                                                                                   CCA TRUST
                                                                                  SERVICE BUSINESS UNITS - GROSS CONTRIBUTION
                                                                                                                                                                                                  12 mths to
                                     Ref      Jul-07     Aug-07     Sep-07      Oct-07       Nov-07       Dec-07         Jan-08      Feb-08       Mar-08      Apr-08      May-08      Jun-08        Jun-08
   Cleaning services/supplies       input           75         75         75           75           75           75            75           75         75           75          75          75             900
   Depreciation                     depn           904        904        904          904          904          904           904          904        904          904         904         904          10,853
   Refunds - rights of interment    input          125        125        125          125          125          125           125          125        125          125         125         125           1,500
   Repairs & maintenance            input          300        300        300          300          300          300           300          300        300          300         300         300           3,600
                                                12,001     12,001     12,001       12,001       12,001       12,001        12,001       12,001     12,001       12,001      12,001      12,001         144,013
  Gross contribution                            17,999     47,999     17,999       47,999       32,999        2,999         2,999       17,999     47,999       47,999      32,999      17,999         335,987
Mausoleum - Interment
  Income                           inc calc      9,000      9,000      6,000       12,000        7,500       10,500        10,500        7,500      10,500      16,500      16,500      15,000        130,500
  Direct costs
  Salaries & wages                 wages         2,500      2,500      2,500        2,500        2,500        2,500         2,500        2,500       2,500       2,500       2,500       2,500          30,000
  LSL provision                    wages            50         50         50           50           50           50            50           50          50          50          50          50             600
  Salary oncosts - w/cover         wages            97         97         97           97           97           97            97           97          97          97          97          97           1,160
  Salary oncosts - super           wages           225        225        225          225          225          225           225          225         225         225         225         225           2,700
  Other staff related              input            70         70         70           70           70           70            70           70          70          70          70          70             840
  Materials - other                input            60         60         60           60           60           60            60           60          60          60          60          60             720
  Cleaning services/supplies       input            50         50         50           50           50           50            50           50          50          50          50          50             600
  Depreciation                     depn            904        904        904          904          904          904           904          904         904         904         904         904          10,853
  Repairs & maintenance            input           100        100        100          100          100          100           100          100         100         100         100         100           1,200
                                                 4,056      4,056      4,056        4,056        4,056        4,056         4,056        4,056       4,056       4,056       4,056       4,056          48,673
   Gross contribution                            4,944      4,944      1,944        7,944        3,444        6,444         6,444        3,444       6,444      12,444      12,444      10,944          81,827
Mausoleum - Other charges
   Income (gross contribution) inc calc          2,125      2,125      2,125        2,125        2,125        2,125         2,125        2,125       2,125       2,125       2,125       2,125          25,500

    Mausoleum gross contrib                     25,068     55,068     22,068       58,068       38,568       11,568        11,568       23,568      56,568      62,568      47,568      31,068        443,313

BUSINESS UNIT - MEMORIALISATION GROSS CONTRIBUTION
Headstone
   Income                   inc calc  2,000   2,000                    1,000        2,400        1,200        2,800          600         1,000       1,400       2,000       1,400       1,400          19,200
   Direct costs
   Salaries & wages          wages    2,500   2,500                    2,500        2,500        2,500        2,500         2,500        2,500       2,500       2,500       2,500       2,500          30,000
   LSL provision             wages       50      50                       50           50           50           50            50           50          50          50          50          50             600
   Salary oncosts - w/cover  wages       97      97                       97           97           97           97            97           97          97          97          97          97           1,160
   Salary oncosts - super    wages      225     225                      225          225          225          225           225          225         225         225         225         225           2,700
   Other staff related       input       45      45                       45           45           45           45            45           45          45          45          45          45             540
   Materials                 input       50      50                       50           50           50           50            50           50          50          50          50          50             600
   Materials - other         input       60      60                       60           60           60           60            60           60          60          60          60          60             720
   Repairs & maintenance     input       65      65                       65           65           65           65            65           65          65          65          65          65             780
                                      3,092   3,092                    3,092        3,092        3,092        3,092         3,092        3,092       3,092       3,092       3,092       3,092          37,100
   Gross contribution                (1,092) (1,092)                  (2,092)        (692)      (1,892)        (292)       (2,492)      (2,092)     (1,692)     (1,092)     (1,692)     (1,692)        (17,900)
Monument
   Income                   inc calc    900   1,800                     300         3,000        1,500               -      3,000         900        2,400       1,200       2,400       1,500          18,900
   Direct costs
   Salaries & wages          wages      500     500                     500          500          500              500       500          500         500         500         500         500            6,000
   LSL provision             wages       10      10                      10           10           10               10        10           10          10          10          10          10              120
   Salary oncosts - w/cover  wages       19      19                      19           19           19               19        19           19          19          19          19          19              232
   Salary oncosts - super    wages       45      45                      45           45           45               45        45           45          45          45          45          45              540
   Other staff related       input       70      70                      70           70           70               70        70           70          70          70          70          70              840
   Materials                 input       75      75                      75           75           75               75        75           75          75          75          75          75              900
   Materials - other         input       80      80                      80           80           80               80        80           80          80          80          80          80              960

               Template model, gross contr                                                                                                                                                                   31/07/2008
                598551_4.xls

                                                                                                     CCA TRUST
                                                                                    SERVICE BUSINESS UNITS - GROSS CONTRIBUTION
                                                                                                                                                                                                    12 mths to
                                   Ref        Jul-07      Aug-07      Sep-07      Oct-07       Nov-07       Dec-07         Jan-08      Feb-08       Mar-08      Apr-08      May-08      Jun-08        Jun-08
    Contractors                   input             85          85          85           85           85           85            85           85          85          85          85          85           1,020
    Hire of equipment             input             90          90          90           90           90           90            90           90          90          90          90          90           1,080
    Repairs & maintenance         input            100         100         100          100          100          100           100          100         100         100         100         100           1,200
                                                 1,074       1,074       1,074        1,074        1,074        1,074         1,074        1,074       1,074       1,074       1,074       1,074          12,892
    Gross contribution                            (174)        726        (774)       1,926          426       (1,074)        1,926         (174)      1,326         126       1,326         426           6,008
Plaque
    Income                       inc calc         450         150        1,050        1,200         600              450      1,350         750         450        1,050        750         450            8,700
    Direct costs
    Salaries & wages             wages             500         500        500          500           500          500          500          500          500        500         500          500           6,000
    LSL provision                wages              10          10         10           10            10           10           10           10           10         10          10           10             120
    Salary oncosts - w/cover     wages              19          19         19           19            19           19           19           19           19         19          19           19             232
    Salary oncosts - super       wages              45          45         45           45            45           45           45           45           45         45          45           45             540
    Other staff related          input              45          45         45           45            45           45           45           45           45         45          45           45             540
    Materials                    input              50          50         50           50            50           50           50           50           50         50          50           50             600
    Materials - other            input              55          55         55           55            55           55           55           55           55         55          55           55             660
    Repairs & maintenance        input              60          60         60           60            60           60           60           60           60         60          60           60             720
                                                   784         784        784          784           784          784          784          784          784        784         784          784           9,412
    Gross contribution                            (334)       (634)       266          416          (184)        (334)         566          (34)        (334)       266         (34)        (334)           (712)
Niche wall
    Income                       inc calc        2,000       1,500       1,750        2,000        1,250        1,750         2,500        1,500       1,250       1,250       2,000       2,000          20,750
    Direct costs
    Salaries & wages             wages             500        500          500          500         500           500           500         500         500         500          500         500           6,000
    LSL provision                wages              10         10           10           10          10            10            10          10          10          10           10          10             120
    Salary oncosts - w/cover     wages              19         19           19           19          19            19            19          19          19          19           19          19             232
    Salary oncosts - super       wages              45         45           45           45          45            45            45          45          45          45           45          45             540
    Other staff related          input              15         15           15           15          15            15            15          15          15          15           15          15             180
    Materials                    input              20         20           20           20          20            20            20          20          20          20           20          20             240
    Materials - other            input              25         25           25           25          25            25            25          25          25          25           25          25             300
    Repairs & maintenance        input              30         30           30           30          30            30            30          30          30          30           30          30             360
                                                   664        664          664          664         664           664           664         664         664         664          664         664           7,972
    Gross contribution                           1,336        836        1,086        1,336         586         1,086         1,836         836         586         586        1,336       1,336          12,778
Niche ground
    Income                       inc calc        2,200           -       2,400         600         1,000        2,800         1,600             -      1,400       1,600       1,000        800           15,400
    Direct costs
    Salaries & wages             wages             500         500         500          500          500          500           500          500         500         500         500         500           6,000
    LSL provision                wages              10          10          10           10           10           10            10           10          10          10          10          10             120
    Salary oncosts - w/cover     wages              19          19          19           19           19           19            19           19          19          19          19          19             232
    Salary oncosts - super       wages              45          45          45           45           45           45            45           45          45          45          45          45             540
    Other staff related          input              70          70          70           70           70           70            70           70          70          70          70          70             840
    Materials                    input              25          25          25           25           25           25            25           25          25          25          25          25             300
    Materials - other            input              39          39          39           39           39           39            39           39          39          39          39          39             468
    Depreciation                 depn              904         904         904          904          904          904           904          904         904         904         904         904          10,853
                                                 1,613       1,613       1,613        1,613        1,613        1,613         1,613        1,613       1,613       1,613       1,613       1,613          19,353
   Gross contribution                              587      (1,613)        787       (1,013)        (613)       1,187           (13)      (1,613)       (213)        (13)       (613)       (813)         (3,953)
Tree/plant/shrub
   Income                        inc calc        1,050        525        1,225         175         1,750        1,575          700         1,050        525        2,100       1,575       1,225          13,475
   Direct costs
   Salaries & wages              wages            500         500         500          500          500              500       500          500         500         500         500         500            6,000
    LSL provision                wages             10          10          10           10           10               10        10           10          10          10          10          10              120

                Template model, gross contr                                                                                                                                                                    31/07/2008
                598551_4.xls

                                                                                                      CCA TRUST
                                                                                     SERVICE BUSINESS UNITS - GROSS CONTRIBUTION
                                                                                                                                                                                                   12 mths to
                                  Ref         Jul-07       Aug-07      Sep-07      Oct-07       Nov-07       Dec-07         Jan-08      Feb-08       Mar-08      Apr-08     May-08     Jun-08        Jun-08
    Salary oncosts - w/cover     wages              19           19          19           19           19           19            19           19          19          19         19         19             232
    Salary oncosts - super       wages              45           45          45           45           45           45            45           45          45          45         45         45             540
    Other staff related          input              30           30          30           30           30           30            30           30          30          30         30         30             360
    Materials                    input              20           20          20           20           20           20            20           20          20          20         20         20             240
    Materials - other            input              25           25          25           25           25           25            25           25          25          25         25         25             300
    Depreciation                 depn              904          904         904          904          904          904           904          904         904         904        904        904          10,853
                                                 1,554        1,554       1,554        1,554        1,554        1,554         1,554        1,554       1,554       1,554      1,554      1,554          18,645
   Gross contribution                             (504)      (1,029)       (329)      (1,379)         196           21          (854)        (504)     (1,029)        546         21       (329)         (5,170)
Object
   Income                        inc calc        1,050          600       1,200         900          150              900       900         1,050         150        900       1,200      1,350          10,350
   Direct costs
   Salaries & wages              wages            500           500        500          500           500             500       500          500          500        500        500         500           6,000
   LSL provision                 wages             10            10         10           10            10              10        10           10           10         10         10          10             120
   Salary oncosts - w/cover      wages             19            19         19           19            19              19        19           19           19         19         19          19             232
   Salary oncosts - super        wages             45            45         45           45            45              45        45           45           45         45         45          45             540
   Other staff related           input             50            50         50           50            50              50        50           50           50         50         50          50             600
   Materials                     input             60            60         60           60            60              60        60           60           60         60         60          60             720
   Materials - other             input             70            70         70           70            70              70        70           70           70         70         70          70             840
   Depreciation                  depn               -             -          -            -             -               -         -            -            -          -          -           -               -
                                                  754           754        754          754           754             754       754          754          754        754        754         754           9,052
   Gross contribution                             296          (154)       446          146          (604)            146       146          296         (604)       146        446         596           1,298
Accessories
   Income                       inc calc         4,500        3,750       9,000        6,750        3,750        2,250         6,000        3,750       3,750       3,000      5,250      4,500          56,250
   Direct costs
   Materials                     input           1,500        1,500       1,500        1,500        1,500        1,500         1,500        1,500       1,500       1,500      1,500      1,500          18,000
   Gross contribution                            3,000        2,250       7,500        5,250        2,250          750         4,500        2,250       2,250       1,500      3,750      3,000          38,250
Remembrance items
   Income                       inc calc         4,000        4,000       6,500        4,000        4,000        2,500         2,500        5,500       4,500       3,000      5,500      6,000          52,000
   Direct costs
   Materials                     input              55           55          55           55           55           55            55           55          55          55         55         55             660
   Gross contribution                            3,945        3,945       6,445        3,945        3,945        2,445         2,445        5,445       4,445       2,945      5,445      5,945          51,340
Memorialisation - Other charges
    Income (gross contribution) inc calc          100           100        100          100          100              100       100          100          100        100        100         100           1,200

    Memorialis'n gross contrib                   7,159        3,334      13,434       10,034        4,209        4,034         8,159        4,509       4,834       5,109     10,084      8,234          83,138

BUSINESS UNIT - INVESTMENTS
Investment - Income
   Dividend                   input                150          150         150          150          150          150           150          150         150         150        150        150           1,800
   Interest                      *               1,200        1,200       1,200        1,200        1,200        1,200         1,200        1,200       1,200       1,200      1,200      1,200          14,400
   Rent                       input                750          750         750          750          750          750           750          750         750         750        750        750           9,000
   Franking credit rebate     input                 45           45          45           45           45           45            45           45          45          45         45         45             540
   Gain / Loss on disposal of
   investment property          **                     -          -      20,000             -            -              -          -             -          -           -          -          -          20,000
   Gain / loss on disposal of
   financial investments      input                               -           -             -            -              -          -             -          -           -          -          -               -




                Template model, gross contr                                                                                                                                                                   31/07/2008
                 598551_4.xls

                                                                                                          CCA TRUST
                                                                                         SERVICE BUSINESS UNITS - GROSS CONTRIBUTION
                                                                                                                                                                                                            12 mths to
                                     Ref       Jul-07        Aug-07       Sep-07       Oct-07       Nov-07       Dec-07       Jan-08       Feb-08       Mar-08       Apr-08       May-08       Jun-08         Jun-08
    Realised Gain/loss on
    financial investments
    transferred from reserves
                                   note 25               -            -            -            -            -      12,450             -            -            -            -            -            -         12,450
    Holding gain / (loss) on
    financial investments           input                           -            -             -            -            -           -             -           -            -            -            -                -
                                                     2,145      2,145       22,145         2,145        2,145       14,595       2,145         2,145       2,145        2,145        2,145        2,145           58,190
Direct costs
   Brokers fees                     input               50         50           50            50           50           50          50            50          50           50           50           50              600
   Bank charges                     input               25         25           25            25           25           25          25            25          25           25           25           25              300
   Agents costs                     input               30         30           30            30           30           30          30            30          30           30           30           30              360
   Depreciation                     depn               904        904          904           904          904          904         904           904         904          904          904          904           10,853
   Management fee                   input              100        100          100           100          100          100         100           100         100          100          100          100            1,200
   Rates & taxes                    input              315        315          315           315          315          315         315           315         315          315          315          315            3,780
   Repairs & maintenance            input              410        410          410           410          410          410         410           410         410          410          410          410            4,920
   Transaction related costs        input               35         35           35            35           35           35          35            35          35           35           35           35              420
                                                     1,869      1,869        1,869         1,869        1,869        1,869       1,869         1,869       1,869        1,869        1,869        1,869           22,433

    Invs gross contrib                                276        276        20,276          276          276        12,726        276           276         276          276          276          276            35,757

TOTAL GROSS CONTRIB                                 89,115    115,590       93,515       107,315      132,165       84,015      79,065        99,215     115,965      129,640      122,115      110,915        1,278,629

* = interest income comprises:
     Cash at call                   input              100        100          100           100          100          100         100           100         100          100          100          100            1,200
     Term deposits                  input              200        200          200           200          200          200         200           200         200          200          200          200            2,400
     Debt securities                input              150        150          150           150          150          150         150           150         150          150          150          150            1,800
     Floating rate ntoes            input              350        350          350           350          350          350         350           350         350          350          350          350            4,200
     Term deposits with TCV         input              400        400          400           400          400          400         400           400         400          400          400          400            4,800
                                                     1,200      1,200        1,200         1,200        1,200        1,200       1,200         1,200       1,200        1,200        1,200        1,200           14,400

** = gain/loss on disposal of investment property
    Investment property, at cost
    Proceeds                         input                                 100,000                                                                                                                               100,000
    Written down value              (input)                                (80,000)                                                                                                                              (80,000)
                  Net profit (loss)                      -            -     20,000              -            -            -            -            -            -            -            -            -         20,000
    Investment property, at valuation
    Proceeds                         input                                                                                                                                                                             -
    Written down value              (input)                                                                                                                                                                            -
                  Net profit (loss)                      -            -          -              -            -            -            -            -            -            -            -            -              -
        Investment property sale                         -            -     20,000              -            -            -            -            -            -            -            -            -         20,000




                 Template model, gross contr                                                                                                                                                                             31/07/2008
                                                                                        CCA TRUST
                                                                         SERVICE BUSINESS UNITS - NET CONTRIBUTION
                                                                                                                                                                                     12 mths to
                        Ref     Jul-07   Aug-07              Sep-07      Oct-07      Nov-07      Dec-07      Jan-08      Feb-08      Mar-08      Apr-08      May-08      Jun-08       Jun-08
BUSINESS UNIT - INTERMENTS NET CONTRIBUTION

Gross contribution
 Rights of interment:
 - Lawn graves                   sch      3,716     3,716      (1,484)       (184)     (1,484)     (2,784)      3,716       2,416       2,416      (4,084)      1,116       6,316         13,388
 - Beams                         sch      1,791     7,791       3,291       1,791       7,791       4,791       7,791       3,291       4,791       7,791       6,291       3,291         60,488
 - Monumental - foundations      sch      1,051    (2,549)       (749)       (749)      2,851       6,451       1,051       4,651       2,851       1,051       6,451       1,051         23,408
 - Vaults                        sch      8,035    (2,465)     (2,465)     (2,465)     12,235       8,035        (365)      5,935       1,735       3,835        (365)      3,835         35,516
 - Cremated remains              sch       (504)     (504)     (1,604)     (2,704)      2,796        (504)     (1,604)        596      (2,704)      2,796      (1,604)       (504)        (6,052)
 - Other charges                 sch        150       150         150         150         150         150         150         150         150         150         150         150          1,800
 Interment:                                                                                                                                                                                    -
 - Lawn graves                   sch     13,531    12,231      11,431       7,531      18,731      14,831      16,131      16,131      12,731      11,431      11,931      13,531        160,168
 - Monumental - foundations      sch     10,788    12,388       5,988      13,038      16,238       7,588       5,988      16,238       7,588      10,788       5,038      15,588        127,252
 - Monumental - vaults           sch      8,186    13,286      14,986      10,586      12,286       6,186      11,286       9,886       9,886       8,186      13,286       8,186        126,228
 - Cremated remains              sch        611      (889)       (464)     (1,814)     (2,239)       (814)       (639)       (989)     (1,814)        (14)     (1,364)         36        (10,397)
 Chapel service                  sch      1,592     1,292       1,592         992         992         992       1,592       1,592         692       1,592       1,292         392         14,608
                                         48,944    44,444      30,669      26,169      70,344      44,919      45,094      59,894      38,319      43,519      42,219      51,869        546,407
Allocatable overheads
 Consultancy fees                input       65        65          65          65          65          65          65          65          65          65          65          65            780
 Depreciation                   depn        904       904         904         904         904         904         904         904         904         904         904         904         10,853
 Depreciation - cultural assets depn        904       904         904         904         904         904         904         904         904         904         904         904         10,853
 Fees and permits                input       50        50          50          50          50          50          50          50          50          50          50          50            600
 Fringe benefits tax             input       50        50          50          50          50          50          50          50          50          50          50          50            600
 Graveside supplies              input      135       135         135         135         135         135         135         135         135         135         135         135          1,620
 Grounds maintenance supplies input         250       250         250         250         250         250         250         250         250         250         250         250          3,000
 Mapping & tracking costs        input       75        75          75          75          75          75          75          75          75          75          75          75            900
 Phones & communications         input      125       125         125         125         125         125         125         125         125         125         125         125          1,500
 Printing & stationery           input       50        50          50          50          50          50          50          50          50          50          50          50            600
 Repairs & maintenance           input      345       345         345         345         345         345         345         345         345         345         345         345          4,140
 Salaries & wages               wages     2,500     2,500       2,500       2,500       2,500       2,500       2,500       2,500       2,500       2,500       2,500       2,500         30,000
 LSL provision                  wages        50        50          50          50          50          50          50          50          50          50          50          50            600
 Salary oncosts - w/cover       wages        97        97          97          97          97          97          97          97          97          97          97          97          1,160
 Salary oncosts - super         wages       225       225         225         225         225         225         225         225         225         225         225         225          2,700
 Other staff related             input       43        43          43          43          43          43          43          43          43          43          43          43            516
 Security                        input       25        25          25          25          25          25          25          25          25          25          25          25            300
 Unearned income adjustment input            13        13          13          13          13          13          13          13          13          13          13          13            156
 Vehicle costs                   input       74        74          74          74          74          74          74          74          74          74          74          74            888
                                          5,981     5,981       5,981       5,981       5,981       5,981       5,981       5,981       5,981       5,981       5,981       5,981         71,766

Interments Net Contrib                   42,964    38,464      24,689      20,189      64,364      38,939      39,114      53,914      32,339      37,539      36,239      45,889        474,640

BUSINESS UNIT - CREMATIONS NET CONTRIBUTION

Gross contribution
 Cremated remains                sch      9,324    13,824       9,324      15,324      21,324      13,324      15,324      12,324      18,824      19,824      23,324      22,324        194,387


              598551_4.xls,net contrib
                                                                                              CCA TRUST
                                                                               SERVICE BUSINESS UNITS - NET CONTRIBUTION
                                                                                                                                                                                           12 mths to
                                    Ref    Jul-07      Aug-07      Sep-07      Oct-07      Nov-07      Dec-07      Jan-08      Feb-08      Mar-08      Apr-08      May-08      Jun-08       Jun-08
  Chapel service                    sch      (1,966)     (1,666)     (2,566)     (2,866)     (2,866)     (2,866)     (1,666)     (1,666)     (3,166)     (1,966)     (1,666)     (3,166)       (28,093)
  Other charges                     sch         310         310         310         310         310         310         310         310         310         310         310         310          3,720
                                              7,668      12,468       7,068      12,768      18,768      10,768      13,968      10,968     15,968       18,168      21,968      19,468        170,013
Allocatable overheads
 Consultancy fees                  input         20          20          20          20          20          20          20          20          20          20          20          20            240
 Depreciation                     depn          904         904         904         904         904         904         904         904         904         904         904         904         10,853
 Depreciation - cultural assets   depn          904         904         904         904         904         904         904         904         904         904         904         904         10,853
 Fees and permits                  input         14          14          14          14          14          14          14          14          14          14          14          14            168
 Fringe benefits tax               input         23          23          23          23          23          23          23          23          23          23          23          23            276
 Phones & communications           input         15          15          15          15          15          15          15          15          15          15          15          15            180
 Printing & stationery             input         74          74          74          74          74          74          74          74          74          74          74          74            888
 Salaries & wages                 wages       2,500       2,500       2,500       2,500       2,500       2,500       2,500       2,500       2,500       2,500       2,500       2,500         30,000
 LSL provision                    wages          50          50          50          50          50          50          50          50          50          50          50          50            600
 Salary oncosts - w/cover         wages          97          97          97          97          97          97          97          97          97          97          97          97          1,160
 Salary oncosts - super           wages         225         225         225         225         225         225         225         225         225         225         225         225          2,700
 Other staff related               input         35          35          35          35          35          35          35          35          35          35          35          35            420
 Security                          input         41          41          41          41          41          41          41          41          41          41          41          41            492
 Unearned income adjustment        input         25          25          25          25          25          25          25          25          25          25          25          25            300
 Vehicle costs                     input         36          36          36          36          36          36          36          36          36          36          36          36            432
                                                                                                                                                                                                     -
                                              4,964       4,964       4,964       4,964       4,964       4,964       4,964       4,964       4,964       4,964       4,964       4,964         59,562

Cremations Net Contrib                        2,704       7,504       2,104       7,804      13,804       5,804       9,004       6,004      11,004      13,204      17,004      14,504        110,451

BUSINESS UNIT - MAUSOLEUM NET CONTRIBUTION

Gross contribution
 Right of interment                 sch      17,999      47,999      17,999      47,999      32,999       2,999       2,999      17,999      47,999      47,999      32,999      17,999        335,987
 Interment                          sch       4,944       4,944       1,944       7,944       3,444       6,444       6,444       3,444       6,444      12,444      12,444      10,944         81,827
 Other charges                      sch       2,125       2,125       2,125       2,125       2,125       2,125       2,125       2,125       2,125       2,125       2,125       2,125         25,500
                                             25,068      55,068      22,068      58,068      38,568      11,568      11,568      23,568      56,568      62,568      47,568      31,068        443,313
Allocatable overheads
 Consultancy fees                input          100         100         100         100         100         100         100         100         100         100         100         100          1,200
 Depreciation                   depn          5,427       5,427       5,427       5,427       5,427       5,427       5,427       5,427       5,427       5,427       5,427       5,427         65,119
 Depreciation - cultural assets depn          5,427       5,427       5,427       5,427       5,427       5,427       5,427       5,427       5,427       5,427       5,427       5,427         65,119
 Fees and permits                input           25          25          25          25          25          25          25          25          25          25          25          25            300
 Fringe benefits tax             input           20          20          20          20          20          20          20          20          20          20          20          20            240
 Grounds maintenance supplies input             100         100         100         100         100         100         100         100         100         100         100         100          1,200
 Mapping & tracking costs        input           23          23          23          23          23          23          23          23          23          23          23          23            276
 Phones & communications         input           43          43          43          43          43          43          43          43          43          43          43          43            516
 Printing & stationery           input           26          26          26          26          26          26          26          26          26          26          26          26            312
 Repairs & maintenance           input           85          85          85          85          85          85          85          85          85          85          85          85          1,020
 Salaries & wages               wages         2,500       2,500       2,500       2,500       2,500       2,500       2,500       2,500       2,500       2,500       2,500       2,500         30,000
 LSL provision                  wages            50          50          50          50          50          50          50          50          50          50          50          50            600
 Salary oncosts - w/cover       wages            97          97          97          97          97          97          97          97          97          97          97          97          1,160


               598551_4.xls,net contrib
                                                                                            CCA TRUST
                                                                             SERVICE BUSINESS UNITS - NET CONTRIBUTION
                                                                                                                                                                                         12 mths to
                              Ref        Jul-07      Aug-07      Sep-07      Oct-07      Nov-07      Dec-07      Jan-08      Feb-08      Mar-08      Apr-08      May-08      Jun-08       Jun-08
  Salary oncosts - super    wages             225         225         225         225         225         225         225         225        225          225         225         225          2,700
  Other staff related        input              12         12          12          12          12          12          12          12         12           12          12          12            144
  Security                   input              45         45          45          45          45          45          45          45         45           45          45          45            540
  Unearned income adjustment input              34         34          34          34          34          34          34          34         34           34          34          34            408
  Vehicle costs              input              75         75          75          75          75          75          75          75         75           75          75          75            900
                                                            -           -           -           -           -           -           -           -           -           -           -               -
                                           14,313      14,313      14,313      14,313      14,313      14,313      14,313      14,313     14,313       14,313      14,313      14,313        171,753

Mausoleum Net Contrib                      10,755      40,755       7,755      43,755      24,255      (2,745)     (2,745)      9,255      42,255      48,255      33,255      16,755        271,560

BUSINESS UNIT - MEMORIALISATION NET CONTRIBUTION

Gross contribution
 Headstone                       sch       (1,092)     (1,092)     (2,092)       (692)     (1,892)       (292)     (2,492)     (2,092)     (1,692)     (1,092)     (1,692)     (1,692)       (17,900)
 Monument                        sch         (174)        726        (774)      1,926         426      (1,074)      1,926        (174)      1,326         126       1,326         426          6,008
 Plaque                          sch         (334)       (634)        266         416        (184)       (334)        566         (34)       (334)        266         (34)       (334)          (712)
 Niche wall                      sch        1,336         836       1,086       1,336         586       1,086       1,836         836         586         586       1,336       1,336         12,778
 Niche ground                    sch          587      (1,613)        787      (1,013)       (613)      1,187         (13)     (1,613)       (213)        (13)       (613)       (813)        (3,953)
 Tree/plant/shrub                sch         (504)     (1,029)       (329)     (1,379)        196          21        (854)       (504)     (1,029)        546          21        (329)        (5,170)
 Object                          sch          296        (154)        446         146        (604)        146         146         296        (604)        146         446         596          1,298
 Accessories                     sch        3,000       2,250       7,500       5,250       2,250         750       4,500       2,250       2,250       1,500       3,750       3,000         38,250
 Remembrance items               sch        3,945       3,945       6,445       3,945       3,945       2,445       2,445       5,445       4,445       2,945       5,445       5,945         51,340
 Other charges                   sch          100         100         100         100         100         100         100         100         100         100         100         100          1,200
                                            7,159       3,334      13,434      10,034       4,209       4,034       8,159       4,509       4,834       5,109      10,084       8,234         83,138
Allocatable overheads
 Consultancy fees                input         55         55          55          55          55          55          55          55          55          55          55          55             660
 Depreciation                   depn          904        904         904         904         904         904         904         904         904         904         904         904          10,853
 Depreciation - cultural assets depn          904        904         904         904         904         904         904         904         904         904         904         904          10,853
 Fees and permits                input         10         10          10          10          10          10          10          10          10          10          10          10             120
 Fringe benefits tax             input         50         50          50          50          50          50          50          50          50          50          50          50             600
 Grounds maintenance supplies input           125        125         125         125         125         125         125         125         125         125         125         125           1,500
 Mapping & tracking costs        input         10         10          10          10          10          10          10          10          10          10          10          10             120
 Phones & communications         input         15         15          15          15          15          15          15          15          15          15          15          15             180
 Printing & stationery           input         20         20          20          20          20          20          20          20          20          20          20          20             240
 Repairs & maintenance           input         45         45          45          45          45          45          45          45          45          45          45          45             540
 Salaries & wages               wages         500        500         500         500         500         500         500         500         500         500         500         500           6,000
 LSL provision                  wages          10         10          10          10          10          10          10          10          10          10          10          10             120
 Salary oncosts - w/cover       wages          19         19          19          19          19          19          19          19          19          19          19          19             232
 Salary oncosts - super         wages          45         45          45          45          45          45          45          45          45          45          45          45             540
 Other staff related             input         20         20          20          20          20          20          20          20          20          20          20          20             240
 Unearned income adjustment input             100        100         100         100         100         100         100         100         100         100         100         100           1,200
 Vehicle costs                   input        100        100         100         100         100         100         100         100         100         100         100         100           1,200
                                                                                                                                                                                                   -
                                            2,933       2,933       2,933       2,933       2,933       2,933       2,933       2,933       2,933       2,933       2,933       2,933         35,198



              598551_4.xls,net contrib
                                                                                           CCA TRUST
                                                                            SERVICE BUSINESS UNITS - NET CONTRIBUTION
                                                                                                                                                                                       12 mths to
                                 Ref     Jul-07      Aug-07      Sep-07     Oct-07      Nov-07      Dec-07     Jan-08      Feb-08      Mar-08      Apr-08      May-08      Jun-08       Jun-08
Memorialis'n Net Contrib                    4,226         401      10,501      7,101       1,276       1,101      5,226       1,576       1,901       2,176       7,151       5,301         47,940

BUSINESS UNIT - INVESTMENTS NET CONTRIBUTION

 Gross contribution              sch         276         276       20,276       276         276       12,726       276         276         276         276         276         276          35,757
Allocatable overheads
 Consultancy fees              input         100         100         100        100         100         100        100         100         100         100         100         100           1,200
 Fringe benefits tax           input          55          55          55         55          55          55         55          55          55          55          55          55             660
 Phone & communications        input          60          60          60         60          60          60         60          60          60          60          60          60             720
 Salaries & wages             wages          500         500         500        500         500         500        500         500         500         500         500         500           6,000
 LSL provision                wages           10          10          10         10          10          10         10          10          10          10          10          10             120
 Salary oncosts - w/cover     wages           19          19          19         19          19          19         19          19          19          19          19          19             232
 Salary oncosts - super       wages           45          45          45         45          45          45         45          45          45          45          45          45             540
 Other staff related           input          35          35          35         35          35          35         35          35          35          35          35          35             420
                                                                                                                                                                                                 -
                                             824         824         824        824         824         824        824         824         824         824         824         824           9,892

Invs net contrib                             (549)       (549)     19,451       (549)       (549)     11,901       (549)       (549)       (549)       (549)       (549)       (549)        25,865

TOTAL NET CONTRIBUTION                    60,101       86,576      64,501     78,301     103,151      55,001     50,051      70,201      86,951     100,626      93,101      81,901       930,456




              598551_4.xls,net contrib
           598551_4.xls
                                                                                              CCA TRUST
                                                                                         GROUNDS MAINTENANCE
                                                                                                                                                                                        12 mths to
                                Ref      Jul-07      Aug-07      Sep-07      Oct-07      Nov-07      Dec-07     Jan-08     Feb-08     Mar-08      Apr-08       May-08      Jun-08         Jun-08

Consultancy fees                input        1,000       1,000       1,000       1,000       1,000      1,000      1,000      1,000       1,000        1,000       1,000      1,000           12,000
Contract labour                 input          500         500         500         500         500        500        500        500         500          500         500        500            6,000
Depreciation                    depn         5,427       5,427       5,427       5,427       5,427      5,427      5,427      5,427       5,427        5,427       5,427      5,427           65,119
Depreciation - cultural assets  depn           904         904         904         904         904        904        904        904         904          904         904        904           10,853
Equipment hire                  input           42          42          42          42          42         42         42         42          42           42          42         42              504
Fire fighting equip & services input            36          36          36          36          36         36         36         36          36           36          36         36              432
Fringe benefits tax             input          150         150         150         150         150        150        150        150         150          150         150        150            1,800
Heavy equipment                 input          125         125         125         125         125        125        125        125         125          125         125        125            1,500
Light equipment repairs & maint input           48          48          48          48          48         48         48         48          48           48          48         48              576
Loose tools                     input           25          25          25          25          25         25         25         25          25           25          25         25              300
Materials                       input           32          32          32          32          32         32         32         32          32           32          32         32              384
Native vegetation areas         input           36          36          36          36          36         36         36         36          36           36          36         36              432
Phones & communications         input           50          50          50          50          50         50         50         50          50           50          50         50              600
Repairs & maintenance           input          264         264         264         264         264        264        264        264         264          264         264        264            3,168
Rubbish removal                 input           97          97          97          97          97         97         97         97          97           97          97         97            1,164
Salaries & wages               wages         2,000       2,000       2,000       2,000       2,000      2,000      2,000      2,000       2,000        2,000       2,000      2,000           24,000
LSL provision                  wages            40          40          40          40          40         40         40         40          40           40          40         40              480
Salary oncosts - w/cover       wages            77          77          77          77          77         77         77         77          77           77          77         77              928
Salary oncosts - super         wages           180         180         180         180         180        180        180        180         180          180         180        180            2,160
Other staff related             input          124         124         124         124         124        124        124        124         124          124         124        124            1,488
Security                        input           13          13          13          13          13         13         13         13          13           13          13         13              156
Subscriptions                   input           45          45          45          45          45         45         45         45          45           45          45         45              540
Vehicles                        input          245         245         245         245         245        245        245        245         245          245         245        245            2,940
Water system                    input           13          13          13          13          13         13         13         13          13           13          13         13              156
Workshop supplies               input           99          99          99          99          99         99         99         99          99           99          99         99            1,188
                                                                                                                                                                                                   -
                                            11,572      11,572      11,572      11,572      11,572     11,572     11,572     11,572      11,572       11,572      11,572     11,572          138,868




           Template model, Grnds maint                                                                                                                                          31/07/2008
             598551_4.xls
                                                                                                CCA TRUST
                                                                                         ADMINISTRATION EXPENSES
                                                                                                                                                                                       12 mths to
                                 Ref     Jul-07      Aug-07      Sep-07      Oct-07        Nov-07      Dec-07     Jan-08     Feb-08     Mar-08      Apr-08      May-08      Jun-08      Jun-08

Accounting                       input         500         500         500         500           500        500        500        500         500         500         500        500            6,000
Amortisation                       *           600         600         600         600           600        600        600        600         600         600         600        600            7,200
Audit fees                         *           700         700         700         700           700        700        700        700         700         700         700        700            8,400
Bad debts                        BS 2            -           -         250           -             -          -          -          -         250           -           -          -              500
Bank charges                     input          50          50          50          50            50         50         50         50          50          50          50         50              600
Bank interest                    input          10          10          10          10            10         10         10         10          10          10          10         10              120
Cleaning & supplies              input         150         150         150         150           150        150        150        150         150         150         150        150            1,800
Computer expenses                input         200         200         200         200           200        200        200        200         200         200         200        200            2,400
Conferences & seminars           input         320         320         320         320           320        320        320        320         320         320         320        320            3,840
Consultancy fees                 input         452         452         452         452           452        452        452        452         452         452         452        452            5,424
Contract labour                  input       2,536       2,536       2,536       2,536         2,536      2,536      2,536      2,536       2,536       2,536       2,536      2,536           30,432
Courier & postage                input         120         120         120         120           120        120        120        120         120         120         120        120            1,440
Depreciation                     depn          904         904         904         904           904        904        904        904         904         904         904        904           10,853
Depreciation - cultural assets   depn          904         904         904         904           904        904        904        904         904         904         904        904           10,853
Doubtful debts expense           input         100         100         100         100           100        100        100        100         100         100         100        100            1,200
Entertainment                    input          25          25          25          25            25         25         25         25          25          25          25         25              300
Fringe benefits tax              input       1,250       1,250       1,250       1,250         1,250      1,250      1,250      1,250       1,250       1,250       1,250      1,250           15,000
Finance lease interest           input         500         500         500         500           500        500        500        500         500         500       2,500      2,500           10,000
General expenses                 input         130         130         130         130           130        130        130        130         130         130         130        130            1,560
Insurances                       input       4,000       4,000       4,000       4,000         4,000      4,000      4,000      4,000       4,000       4,000       4,000      4,000           48,000
Leasing costs                    input         400         400         400         400           400        400        400        400         400         400         400        400            4,800
Legal fees                       input         200         200         200         200           200        200        200        200         200         200         200        200            2,400
Light & power                    input          19          19          19          19            19         19         19         19          19          19          19         19              228
Office equipment & supplies      input       1,325       1,325       1,325       1,325         1,325      1,325      1,325      1,325       1,325       1,325       1,325      1,325           15,900
Phones & communications          input       1,365       1,365       1,365       1,365         1,365      1,365      1,365      1,365       1,365       1,365       1,365      1,365           16,380
Printing & stationery            input         758         758         758         758           758        758        758        758         758         758         758        758            9,096
Promotions & advertising         input         586         586         586         586           586        586        586        586         586         586         586        586            7,032
Rates and taxes                  input         456         456         456         456           456        456        456        456         456         456         456        456            5,472
Repairs & maintenance            input         985         985         985         985           985        985        985        985         985         985         985        985           11,820
Salaries & wages                 wages       1,500       1,500       1,500       1,500         1,500      1,500      1,500      1,500       1,500       1,500       1,500      1,500           18,000
LSL provision                    wages          30          30          30          30            30         30         30         30          30          30          30         30              360
Salary oncosts - w/cover         wages          58          58          58          58            58         58         58         58          58          58          58         58              696
Salary oncosts - super           wages         135         135         135         135           135        135        135        135         135         135         135        135            1,620
Other staff related              input         123         123         123         123           123        123        123        123         123         123         123        123            1,476
Security                         input         542         542         542         542           542        542        542        542         542         542         542        542            6,504
Subscriptions                    input         145         145         145         145           145        145        145        145         145         145         145        145            1,740
Travel & accommodation           input         256         256         256         256           256        256        256        256         256         256         256        256            3,072
Trust member expenses            input         859         859         859         859           859        859        859        859         859         859         859        859           10,308
Vehicles                         input       4,879       4,879       4,879       4,879         4,879      4,879      4,879      4,879       4,879       4,879       4,879      4,879           58,548
                                                                                                                                                                                                    -
                                            28,073      28,073      28,323      28,073        28,073     28,073     28,073     28,073      28,323      28,073      30,073     30,073          341,374


             Template model, Admin                                                                                                                                               31/07/2008
             598551_4.xls
                                                                                                  CCA TRUST
                                                                                           ADMINISTRATION EXPENSES
                                                                                                                                                                                         12 mths to
                              Ref          Jul-07         Aug-07     Sep-07     Oct-07       Nov-07     Dec-07     Jan-08     Feb-08     Mar-08     Apr-08         May-08     Jun-08      Jun-08
* = see schedule below for further break-up of cost items



Amortisation
Leased assets                input             500             500        500        500          500        500        500        500        500            500        500        500          6,000
Intangible assets            input             100             100        100        100          100        100        100        100        100            100        100        100          1,200
                                                                 -          -          -            -          -          -          -          -              -          -          -              -
                                               600             600        600        600          600        600        600        600        600            600        600        600          7,200
Audit fees
VAGO                         input             283             283        283        283          283        283        283        283        283            283        283        283          3,400
Other                        input             417             417        417        417          417        417        417        417        417            417        417        417          5,000
                                                                 -          -          -            -          -          -          -          -              -          -          -              -
                                               700             700        700        700          700        700        700        700        700            700        700        700          8,400




             Template model, Admin                                                                                                                                                 31/07/2008
             598551_4.xls
                                                                                                         CCA TRUST
                                                                                                  OTHER INCOME (EXPENSES)
                                                                                                                                                                                                             12 mths to
                                     Ref      Jul-07       Aug-07       Sep-07       Oct-07         Nov-07       Dec-07       Jan-08       Feb-08       Mar-08       Apr-08        May-08       Jun-08        Jun-08

Profit (loss) on sale of asset
                                    *                 -            -        4,000            -         20,000      10,000            -            -        15,000         1,500       (1,000)          -          49,500
Discount received                 BS 13           2,284          811          918          893            893         761          560          560           560           560          560         557           9,918
Donations and grants              input            (200)        (200)        (200)        (200)          (200)       (200)        (200)        (200)         (200)         (200)        (200)       (200)         (2,400)
Government grants - general
                                      *                -            -            -       5,000          3,200             -            -            -      15,000             -             -            -        23,200

 Government grants - capital          *           2,000             -       2,500             -              -            -            -            -            -            -             -      5,000           9,500
Impairment of property, plant
and equipment                        BS 9              -            -            -            -              -    (15,000)             -            -            -            -             -            -       (15,000)
Reversal of impairment loss on
property, plant & equipment
                                     BS 9              -            -      10,000             -              -            -            -            -            -            -             -            -        10,000
Insurance recovery                   input                                 17,860                                                                                                                                 17,860
Revaluation write-down of
assets                               BS 9              -            -            -            -              -            -            -            -            -      (15,000)            -            -       (15,000)
Reversal of revaluation write-
down of assets                       BS 9              -      25,000             -            -              -            -            -            -            -            -             -            -        25,000
Sundry income                        input                                                                                                                                                                             -
                                                                                                                                                                                                                       -
                                                  4,084       25,611       35,078        5,693         23,893       (4,439)        360          360        30,360       (13,140)       (640)       5,357         112,578
* = see schedule below for further break-up




             Template model, other                                                                                                                                                                 31/07/2008
            598551_4.xls
                                                                                                        CCA TRUST
                                                                                                 OTHER INCOME (EXPENSES)
                                                                                                                                                                                                            12 mths to
                                    Ref      Jul-07       Aug-07       Sep-07       Oct-07         Nov-07       Dec-07       Jan-08       Feb-08       Mar-08       Apr-08        May-08       Jun-08        Jun-08

Profit (loss) on sale of asset
Land
Proceeds                            below             -            -            -            -       100,000     100,000              -            -            -            -             -            -       200,000
Written down value                 (below)            -            -            -            -       (80,000)    (90,000)             -            -            -            -             -            -      (170,000)
                 Net profit (loss)                    -            -            -            -        20,000      10,000              -            -            -            -             -            -        30,000
Buildings
Proceeds                            below             -            -      20,000             -              -            -            -            -            -            -             -            -        20,000
Written down value                 (below)            -            -     (16,000)            -              -            -            -            -            -            -             -            -       (16,000)
                 Net profit (loss)                    -            -       4,000             -              -            -            -            -            -            -             -            -         4,000
Plant, equipment & motor vehicles
Proceeds                            below             -            -            -            -              -            -            -            -      30,000             -             -            -        30,000
Written down value                 (below)            -            -            -            -              -            -            -            -     (15,000)            -             -            -       (15,000)
                 Net profit (loss)                    -            -            -            -              -            -            -            -      15,000             -             -            -        15,000
Infrastructure roads
Proceeds                            below             -            -            -            -              -            -            -            -            -            -       10,000             -        10,000
Written down value                 (below)            -            -            -            -              -            -            -            -            -            -       (9,000)            -        (9,000)
                 Net profit (loss)                    -            -            -            -              -            -            -            -            -            -        1,000             -         1,000
Infrastructure other than roads
Proceeds                            below             -            -            -            -              -            -            -            -            -        3,000             -            -         3,000
Written down value                 (below)            -            -            -            -              -            -            -            -            -       (1,500)            -            -        (1,500)
                 Net profit (loss)                    -            -            -            -              -            -            -            -            -        1,500             -            -         1,500
Cultural assets
Proceeds                            below             -            -            -            -              -            -            -            -            -            -        3,000             -         3,000
Written down value                 (below)            -            -            -            -              -            -            -            -            -            -       (5,000)            -        (5,000)
                 Net profit (loss)                    -            -            -            -              -            -            -            -            -            -       (2,000)            -        (2,000)
Intangible assets
Proceeds                            below             -            -           -             -             -           -              -            -           -             -            -             -             -
Written down value                 (below)            -            -           -             -             -           -              -            -           -             -            -             -             -
                 Net profit (loss)                    -            -           -             -             -           -              -            -           -             -            -             -             -
                                                      -            -       4,000             -        20,000      10,000              -            -      15,000         1,500       (1,000)            -        49,500

Government grants - general
Commonwealth general
purpose - other current             input                                               5,000                                                                                                                     5,000
Grants from other states,
territories & local government
                                    input                                                                                                                                                                                -
Grants from general
government sector
departments - within portfolio
                                    input                                                              3,200                                                                                                      3,200
Grants from general
government sector
departments - outside portfolio
                                    input                                                                                                                 15,000                                                 15,000
                                                      -            -            -       5,000          3,200             -            -            -      15,000             -             -            -        23,200

General commonwealth -
capital


            Template model, other                                                                                                                                                                 31/07/2008
                 598551_4.xls
                                                                                                             CCA TRUST
                                                                                                      OTHER INCOME (EXPENSES)
                                                                                                                                                                                                                12 mths to
                                         Ref      Jul-07       Aug-07       Sep-07       Oct-07         Nov-07       Dec-07       Jan-08       Feb-08       Mar-08       Apr-08       May-08       Jun-08        Jun-08
    Grants from other states,
    territories & local government -
    capital                              input        2,000                                                                                                                                                           2,000
    Grants from general
    government sector
    departments - within portfolio
                                         input                                  2,500                                                                                                                                 2,500
    Grants from general
    government sector
    departments - outside portfolio
                                         input                                                                                                                                                        5,000           5,000
                                                      2,000             -       2,500             -              -            -            -            -            -            -            -      5,000           9,500

Detailed asset sales
    Land, at cost
    Proceeds                             input                                                            100,000                                                                                                   100,000
    Written down value                  (input)                                                           (80,000)                                                                                                  (80,000)
                    Net profit (loss)                      -            -            -            -        20,000             -            -            -            -            -            -            -        20,000
    Land, at valuation
    Proceeds                             input                                                                        100,000                                                                                       100,000
    Written down value                  (input)                                                                       (90,000)                                                                                      (90,000)
                    Net profit (loss)                      -            -            -            -             -      10,000              -            -            -            -            -            -        10,000
                        Land sales                         -            -            -            -        20,000      10,000              -            -            -            -            -            -        30,000
    Buildings, at cost
    Proceeds                             input                                 10,000                                                                                                                                10,000
    Written down value                  (input)                                (8,000)                                                                                                                               (8,000)
                    Net profit (loss)                      -            -       2,000             -              -            -            -            -            -            -            -            -         2,000
    Buildings, at valuation
    Proceeds                             input                                 10,000                                                                                                                                10,000
    Written down value                  (input)                                (8,000)                                                                                                                               (8,000)
                    Net profit (loss)                      -            -       2,000             -              -            -            -            -            -            -            -            -         2,000
                     Building sales                        -            -       4,000             -              -            -            -            -            -            -            -            -         4,000
        Plant & equipment, at cost
    Proceeds                             input                                                                                                                  5,000                                                 5,000
    Written down value                  (input)                                                                                                                (2,500)                                               (2,500)
                    Net profit (loss)                      -            -            -            -              -            -            -            -       2,500             -            -            -         2,500
    Office equipment
    Proceeds                             input                                                                                                                  5,000                                                 5,000
    Written down value                  (input)                                                                                                                (2,500)                                               (2,500)
                    Net profit (loss)                      -            -            -            -              -            -            -            -       2,500             -            -            -         2,500
    Computer system
    Proceeds                             input                                                                                                                  5,000                                                 5,000
    Written down value                  (input)                                                                                                                (2,500)                                               (2,500)
                    Net profit (loss)                      -            -            -            -              -            -            -            -       2,500             -            -            -         2,500
    Furniture & fittings
    Proceeds                             input                                                                                                                  5,000                                                 5,000
    Written down value                  (input)                                                                                                                (2,500)                                               (2,500)
                    Net profit (loss)                      -            -            -            -              -            -            -            -       2,500             -            -            -         2,500
    Motor vehicle
    Proceeds                             input                                                                                                                  5,000                                                 5,000


                 Template model, other                                                                                                                                                                31/07/2008
            598551_4.xls
                                                                                                        CCA TRUST
                                                                                                 OTHER INCOME (EXPENSES)
                                                                                                                                                                                                            12 mths to
                                     Ref     Jul-07       Aug-07       Sep-07       Oct-07         Nov-07       Dec-07       Jan-08       Feb-08       Mar-08       Apr-08        May-08       Jun-08        Jun-08
Written down value                 (input)                                                                                                                (2,500)                                                (2,500)
               Net profit (loss)                      -            -            -            -              -            -            -            -       2,500             -             -            -         2,500
Leased assets
Proceeds                            input                                                                                                                  5,000                                                  5,000
Written down value                 (input)                                                                                                                (2,500)                                                (2,500)
               Net profit (loss)                      -            -            -            -              -            -            -            -       2,500             -             -            -         2,500
Plant, equipment & motor vehicles                     -            -            -            -              -            -            -            -      15,000             -             -            -        15,000
Infrastructure roads, at cost
Proceeds                            input                                                                                                                                                                             -
Written down value                 (input)                                                                                                                                                                            -
               Net profit (loss)                      -            -            -            -              -            -            -            -           -             -             -            -             -
Infrastructure roads, at valuation
Proceeds                            input                                                                                                                                            10,000                      10,000
Written down value                 (input)                                                                                                                                           (9,000)                     (9,000)
               Net profit (loss)                      -            -            -            -              -            -            -            -           -             -        1,000             -         1,000
          Infrastructure roads                        -            -            -            -              -            -            -            -           -             -        1,000             -         1,000
Infrastructure other, at cost
Proceeds                            input                                                                                                                                                                             -
Written down value                 (input)                                                                                                                                                                            -
               Net profit (loss)                      -            -            -            -              -            -            -            -           -             -             -            -             -
Infrastructure other, at valuation
Proceeds                            input                                                                                                                                3,000                                    3,000
Written down value                 (input)                                                                                                                              (1,500)                                  (1,500)
               Net profit (loss)                      -            -            -            -              -            -            -            -           -         1,500             -            -         1,500
          Infrastructure other                        -            -            -            -              -            -            -            -           -         1,500             -            -         1,500
Cultural assets, at cost
Proceeds                            input                                                                                                                                                                             -
Written down value                 (input)                                                                                                                                                                            -
               Net profit (loss)                      -            -            -            -              -            -            -            -           -             -             -            -             -
Cultural assets, at valuation
Proceeds                            input                                                                                                                                             3,000                       3,000
Written down value                 (input)                                                                                                                                           (5,000)                     (5,000)
               Net profit (loss)                      -            -            -            -              -            -            -            -           -             -       (2,000)            -        (2,000)
                Cultural assets                       -            -            -            -              -            -            -            -           -             -       (2,000)            -        (2,000)
Intangible assets
Proceeds                            input                                                                                                                                                                             -
Written down value                 (input)                                                                                                                                                                            -
               Net profit (loss)                      -            -            -            -              -            -            -            -           -             -             -            -             -




            Template model, other                                                                                                                                                                 31/07/2008
              598551_4.xls
                                                                                                    CCA TRUST
                                                                                                   DEPRECIATION
                                                                                                                                                                                        12 mths to
                                          Ref       Jul-07     Aug-07     Sep-07     Oct-07     Nov-07     Dec-07     Jan-08     Feb-08     Mar-08     Apr-08     May-08     Jun-08      Jun-08

Depreciation by asset classifications

    Investment property                  input           200        200        200        200        200        200        200        200        200        200        200        200         2,400
    Infrastructure, other cost           input         5,000      5,000      5,000      5,000      5,000      5,000      5,000      5,000      5,000      5,000      5,000      5,000        60,000
    Infrastructure, roads cost           input         1,450      1,450      1,450      1,450      1,450      1,450      1,450      1,450      1,450      1,450      1,450      1,450        17,400
    Infrastructure, other valuation      input         3,256      3,256      3,256      3,256      3,256      3,256      3,256      3,256      3,256      3,256      3,256      3,256        39,072
    Infrastructure, roads valuation      input         4,287      4,287      4,287      4,287      4,287      4,287      4,287      4,287      4,287      4,287      4,287      4,287        51,444
    Buildings, at cost                   input         2,534      2,534      2,534      2,534      2,534      2,534      2,534      2,534      2,534      2,534      2,534      2,534        30,408
    Buildings, at valuation              input         3,000      3,000      3,000      3,000      3,000      3,000      3,000      3,000      3,000      3,000      3,000      3,000        36,000
    Plant & equipment, at cost           input         2,750      2,750      2,750      2,750      2,750      2,750      2,750      2,750      2,750      2,750      2,750      2,750        33,000
    Office equipment                     input         2,000      2,000      2,000      2,000      2,000      2,000      2,000      2,000      2,000      2,000      2,000      2,000        24,000
    Computer system                      input           500        500        500        500        500        500        500        500        500        500        500        500         6,000
    Furniture & fittings                 input         1,000      1,000      1,000      1,000      1,000      1,000      1,000      1,000      1,000      1,000      1,000      1,000        12,000
    Motor vehicles                       input         7,500      7,500      7,500      7,500      7,500      7,500      7,500      7,500      7,500      7,500      7,500      7,500        90,000
    Cultural assets                      input         2,700      2,700      2,700      2,700      2,700      2,700      2,700      2,700      2,700      2,700      2,700      2,700        32,400
                                                      36,177     36,177     36,177     36,177     36,177     36,177     36,177     36,177     36,177     36,177     36,177     36,177       434,124

Allocation to depreciation expense accounts
     (via set percentages as per notes column)
Interments - direct costs
     Rights of interment:
     - Lawn graves                          1.50%        543        543        543        543        543        543        543        543        543        543       543         543          6,512
     - Beams                                1.50%        543        543        543        543        543        543        543        543        543        543       543         543          6,512
     - Monumental - foundations             1.50%        543        543        543        543        543        543        543        543        543        543       543         543          6,512
     - Vaults                               1.50%        543        543        543        543        543        543        543        543        543        543       543         543          6,512
     - Cremated remains                     1.50%        543        543        543        543        543        543        543        543        543        543       543         543          6,512
     Interment:
     - Lawn graves                          1.50%        543        543        543        543        543        543        543        543        543        543       543         543          6,512
     - Monumental - foundations             1.50%        543        543        543        543        543        543        543        543        543        543       543         543          6,512
     - Monumental - vaults                  1.50%        543        543        543        543        543        543        543        543        543        543       543         543          6,512
     - Cremated remains                     1.50%        543        543        543        543        543        543        543        543        543        543       543         543          6,512
     Chapel service                         1.50%        543        543        543        543        543        543        543        543        543        543       543         543          6,512
Interments - allocatable overheads
     Depreciation                           2.50%        904        904        904        904        904        904        904        904        904        904       904         904        10,853
     Depreciation - cultural assets         2.50%        904        904        904        904        904        904        904        904        904        904       904         904        10,853
Cremation services - direct costs
     Human remains                          2.50%        904        904        904        904        904        904        904        904        904        904       904         904        10,853
     Chapel service                         2.50%        904        904        904        904        904        904        904        904        904        904       904         904        10,853
Cremation services - allocatable overheads
     Depreciation                           2.50%        904        904        904        904        904        904        904        904        904        904       904         904        10,853
     Depreciation - cultural assets         2.50%        904        904        904        904        904        904        904        904        904        904       904         904        10,853
Mausoleum - direct costs
     Right of interment                     2.50%        904        904        904        904        904        904        904        904        904        904       904         904        10,853
     Interment                              2.50%        904        904        904        904        904        904        904        904        904        904       904         904        10,853
Mausoleum - allocatable overheads
     Depreciation                          15.00%      5,427      5,427      5,427      5,427      5,427      5,427      5,427      5,427      5,427      5,427      5,427      5,427        65,119
     Depreciation - cultural assets        15.00%      5,427      5,427      5,427      5,427      5,427      5,427      5,427      5,427      5,427      5,427      5,427      5,427        65,119
Memorialisation - direct costs
     Niche ground                           2.50%        904        904        904        904        904        904        904        904        904        904       904         904        10,853
     Tree/plant/shrub                       2.50%        904        904        904        904        904        904        904        904        904        904       904         904        10,853


              Template model, Depn                                                                                                                                                         31/07/2008
             598551_4.xls
                                                                                                         CCA TRUST
                                                                                                        DEPRECIATION
                                                                                                                                                                                                             12 mths to
                                       Ref       Jul-07       Aug-07       Sep-07       Oct-07       Nov-07       Dec-07       Jan-08       Feb-08       Mar-08       Apr-08       May-08       Jun-08        Jun-08
     Object                            0.00%              -            -            -            -            -            -            -            -            -            -            -            -                -
Memorialisation - allocatable overheads
     Depreciation                        2.50%        904          904          904          904          904          904          904          904          904          904         904           904          10,853
    Depreciation - cultural assets       2.50%        904          904          904          904          904          904          904          904          904          904         904           904          10,853
Investments - direct costs
     Investment property                 2.50%        904          904          904          904          904          904          904          904          904          904         904           904          10,853
Grounds maintenance
     Depreciation                       15.00%      5,427        5,427        5,427        5,427        5,427        5,427        5,427        5,427        5,427        5,427        5,427        5,427          65,119
     Depreciation - cultural assets      2.50%        904          904          904          904          904          904          904          904          904          904          904          904          10,853
Administration
     Depreciation                        2.50%        904          904          904          904          904          904          904          904          904          904         904           904          10,853
    Depreciation - cultural assets       2.50%        904          904          904          904          904          904          904          904          904          904         904           904          10,853
                                                                                                                                                                                                                       -
                                                   36,177       36,177       36,177       36,177       36,177       36,177       36,177       36,177       36,177       36,177       36,177       36,177         434,124

                              check                       -            -            -            -            -            -            -            -            -            -            -            -                -




             Template model, Depn                                                                                                                                                                               31/07/2008
             598551_4.xls
     0                                                                                                  CCA TRUST
                                                                                                PAYROLL AND RELATED COSTS
                                                                                                                                                                                             12 mths to
                                         Ref        Jul-07     Aug-07     Sep-07     Oct-07       Nov-07     Dec-07     Jan-08      Feb-08     Mar-08     Apr-08     May-08     Jun-08         Jun-08

Total Trust payroll related costs
       Salaries & wages                 input         50,000     50,000     50,000     50,000       50,000     50,000     50,000      50,000     50,000     50,000     50,000     50,000          600,000
       LSL provision                    input          1,000      1,000      1,000      1,000        1,000      1,000      1,000       1,000      1,000      1,000      1,000      1,000           12,000
       Work cover                      3.548%          1,934      1,934      1,934      1,934        1,934      1,934      1,934       1,934      1,934      1,934      1,934      1,934           23,204
       Superannuation                  9.000%          4,500      4,500      4,500      4,500        4,500      4,500      4,500       4,500      4,500      4,500      4,500      4,500           54,000
                                                                                                                                                                                                        -
                                                      57,434     57,434     57,434     57,434       57,434     57,434     57,434      57,434     57,434     57,434     57,434     57,434          689,204

Allocation to expenses
        (via set percentages as per notes column)
Interments - direct costs
ROI Lawn graves
        Salaries & wages                    5.00%      2,500      2,500      2,500      2,500        2,500      2,500       2,500      2,500      2,500      2,500      2,500      2,500              30,000
        LSL provision                       5.00%         50         50         50         50           50         50          50         50         50         50         50         50                 600
        Work cover                                        97         97         97         97           97         97          97         97         97         97         97         97               1,160
        Superannuation                                   225        225        225        225          225        225         225        225        225        225        225        225               2,700
ROI Beams
        Salaries & wages                    5.00%      2,500      2,500      2,500      2,500        2,500      2,500       2,500      2,500      2,500      2,500      2,500      2,500              30,000
        LSL provision                       5.00%         50         50         50         50           50         50          50         50         50         50         50         50                 600
        Work cover                                        97         97         97         97           97         97          97         97         97         97         97         97               1,160
        Superannuation                                   225        225        225        225          225        225         225        225        225        225        225        225               2,700
ROI Monumental - foundations
        Salaries & wages                    5.00%      2,500      2,500      2,500      2,500        2,500      2,500       2,500      2,500      2,500      2,500      2,500      2,500              30,000
        LSL provision                       5.00%         50         50         50         50           50         50          50         50         50         50         50         50                 600
        Work cover                                        97         97         97         97           97         97          97         97         97         97         97         97               1,160
        Superannuation                                   225        225        225        225          225        225         225        225        225        225        225        225               2,700
ROI Vaults
        Salaries & wages                    5.00%      2,500      2,500      2,500      2,500        2,500      2,500       2,500      2,500      2,500      2,500      2,500      2,500              30,000
        LSL provision                       5.00%         50         50         50         50           50         50          50         50         50         50         50         50                 600
        Work cover                                        97         97         97         97           97         97          97         97         97         97         97         97               1,160
        Superannuation                                   225        225        225        225          225        225         225        225        225        225        225        225               2,700
ROI Cremated remains
        Salaries & wages                    5.00%      2,500      2,500      2,500      2,500        2,500      2,500       2,500      2,500      2,500      2,500      2,500      2,500              30,000
        LSL provision                       5.00%         50         50         50         50           50         50          50         50         50         50         50         50                 600
        Work cover                                        97         97         97         97           97         97          97         97         97         97         97         97               1,160
        Superannuation                                   225        225        225        225          225        225         225        225        225        225        225        225               2,700
Inter Lawn graves
        Salaries & wages                    5.00%      2,500      2,500      2,500      2,500        2,500      2,500       2,500      2,500      2,500      2,500      2,500      2,500              30,000
        LSL provision                       5.00%         50         50         50         50           50         50          50         50         50         50         50         50                 600
        Work cover                                        97         97         97         97           97         97          97         97         97         97         97         97               1,160
        Superannuation                                   225        225        225        225          225        225         225        225        225        225        225        225               2,700
Inter Monumental - foundations
        Salaries & wages                    5.00%      2,500      2,500      2,500      2,500        2,500      2,500       2,500      2,500      2,500      2,500      2,500      2,500              30,000
        LSL provision                       5.00%         50         50         50         50           50         50          50         50         50         50         50         50                 600
        Work cover                                        97         97         97         97           97         97          97         97         97         97         97         97               1,160
        Superannuation                                   225        225        225        225          225        225         225        225        225        225        225        225               2,700
Inter Monumental - vaults
        Salaries & wages                    5.00%      2,500      2,500      2,500      2,500        2,500      2,500       2,500      2,500      2,500      2,500      2,500      2,500              30,000
        LSL provision                       5.00%         50         50         50         50           50         50          50         50         50         50         50         50                 600


             Template model, wages                                                                                                                                                       31/07/2008
             598551_4.xls
     0                                                                                                         CCA TRUST
                                                                                                       PAYROLL AND RELATED COSTS
                                                                                                                                                                                                                 12 mths to
                                        Ref        Jul-07       Aug-07       Sep-07       Oct-07         Nov-07       Dec-07       Jan-08       Feb-08       Mar-08       Apr-08       May-08       Jun-08         Jun-08
        Work cover                                       97           97           97           97             97           97           97           97           97           97           97           97            1,160
        Superannuation                                  225          225          225          225            225          225          225          225          225          225          225          225            2,700
Inter Cremated remains
        Salaries & wages                   5.00%      2,500        2,500        2,500        2,500          2,500        2,500        2,500        2,500        2,500        2,500        2,500        2,500              30,000
        LSL provision                      5.00%         50           50           50           50             50           50           50           50           50           50           50           50                 600
        Work cover                                       97           97           97           97             97           97           97           97           97           97           97           97               1,160
        Superannuation                                  225          225          225          225            225          225          225          225          225          225          225          225               2,700
Inter - Chapel service
        Salaries & wages                   0.00%            -            -            -            -              -            -            -            -            -            -            -            -                 -
        LSL provision                      0.00%            -            -            -            -              -            -            -            -            -            -            -            -                 -
        Work cover                                          -            -            -            -              -            -            -            -            -            -            -            -                 -
        Superannuation                                      -            -            -            -              -            -            -            -            -            -            -            -                 -
Interments - allocatable overheads
        Salaries & wages                   5.00%      2,500        2,500        2,500        2,500          2,500        2,500        2,500        2,500        2,500        2,500        2,500        2,500              30,000
        LSL provision                      5.00%         50           50           50           50             50           50           50           50           50           50           50           50                 600
        Work cover                                       97           97           97           97             97           97           97           97           97           97           97           97               1,160
        Superannuation                                  225          225          225          225            225          225          225          225          225          225          225          225               2,700
Cremation services - direct costs
Human remains
        Salaries & wages                   5.00%      2,500        2,500        2,500        2,500          2,500        2,500        2,500        2,500        2,500        2,500        2,500        2,500              30,000
        LSL provision                      5.00%         50           50           50           50             50           50           50           50           50           50           50           50                 600
        Work cover                                       97           97           97           97             97           97           97           97           97           97           97           97               1,160
        Superannuation                                  225          225          225          225            225          225          225          225          225          225          225          225               2,700
Chapel service
        Salaries & wages                   5.00%      2,500        2,500        2,500        2,500          2,500        2,500        2,500        2,500        2,500        2,500        2,500        2,500              30,000
        LSL provision                      5.00%         50           50           50           50             50           50           50           50           50           50           50           50                 600
        Work cover                                       97           97           97           97             97           97           97           97           97           97           97           97               1,160
        Superannuation                                  225          225          225          225            225          225          225          225          225          225          225          225               2,700
Cremation services - allocatable overheads
        Salaries & wages                   5.00%      2,500        2,500        2,500        2,500          2,500        2,500        2,500        2,500        2,500        2,500        2,500        2,500              30,000
        LSL provision                      5.00%         50           50           50           50             50           50           50           50           50           50           50           50                 600
        Work cover                                       97           97           97           97             97           97           97           97           97           97           97           97               1,160
        Superannuation                                  225          225          225          225            225          225          225          225          225          225          225          225               2,700
Mausoleum - direct costs
Right of interment
        Salaries & wages                   5.00%      2,500        2,500        2,500        2,500          2,500        2,500        2,500        2,500        2,500        2,500        2,500        2,500              30,000
        LSL provision                      5.00%         50           50           50           50             50           50           50           50           50           50           50           50                 600
        Work cover                                       97           97           97           97             97           97           97           97           97           97           97           97               1,160
        Superannuation                                  225          225          225          225            225          225          225          225          225          225          225          225               2,700
Interment
        Salaries & wages                   5.00%      2,500        2,500        2,500        2,500          2,500        2,500        2,500        2,500        2,500        2,500        2,500        2,500              30,000
        LSL provision                      5.00%         50           50           50           50             50           50           50           50           50           50           50           50                 600
        Work cover                                       97           97           97           97             97           97           97           97           97           97           97           97               1,160
        Superannuation                                  225          225          225          225            225          225          225          225          225          225          225          225               2,700
Mausoleum - allocatable overheads
        Salaries & wages                   5.00%      2,500        2,500        2,500        2,500          2,500        2,500        2,500        2,500        2,500        2,500        2,500        2,500              30,000
        LSL provision                      5.00%         50           50           50           50             50           50           50           50           50           50           50           50                 600
        Work cover                                       97           97           97           97             97           97           97           97           97           97           97           97               1,160
        Superannuation                                  225          225          225          225            225          225          225          225          225          225          225          225               2,700
Memorialisation - direct costs


             Template model, wages                                                                                                                                                                           31/07/2008
             598551_4.xls
     0                                                                                                CCA TRUST
                                                                                              PAYROLL AND RELATED COSTS
                                                                                                                                                                                           12 mths to
                                          Ref     Jul-07     Aug-07     Sep-07     Oct-07       Nov-07     Dec-07     Jan-08      Feb-08     Mar-08     Apr-08     May-08     Jun-08         Jun-08
Headstone
       Salaries & wages                   5.00%      2,500      2,500      2,500      2,500        2,500      2,500       2,500      2,500      2,500      2,500      2,500      2,500              30,000
       LSL provision                      5.00%         50         50         50         50           50         50          50         50         50         50         50         50                 600
       Work cover                                       97         97         97         97           97         97          97         97         97         97         97         97               1,160
       Superannuation                                  225        225        225        225          225        225         225        225        225        225        225        225               2,700
Monument
       Salaries & wages                   1.00%        500        500        500        500          500        500        500         500        500        500        500        500               6,000
       LSL provision                      1.00%         10         10         10         10           10         10         10          10         10         10         10         10                 120
       Work cover                                       19         19         19         19           19         19         19          19         19         19         19         19                 232
       Superannuation                                   45         45         45         45           45         45         45          45         45         45         45         45                 540
Plaque
       Salaries & wages                   1.00%        500        500        500        500          500        500        500         500        500        500        500        500               6,000
       LSL provision                      1.00%         10         10         10         10           10         10         10          10         10         10         10         10                 120
       Work cover                                       19         19         19         19           19         19         19          19         19         19         19         19                 232
       Superannuation                                   45         45         45         45           45         45         45          45         45         45         45         45                 540
Niche wall
       Salaries & wages                   1.00%        500        500        500        500          500        500        500         500        500        500        500        500               6,000
       LSL provision                      1.00%         10         10         10         10           10         10         10          10         10         10         10         10                 120
       Work cover                                       19         19         19         19           19         19         19          19         19         19         19         19                 232
       Superannuation                                   45         45         45         45           45         45         45          45         45         45         45         45                 540
Niche ground
       Salaries & wages                   1.00%        500        500        500        500          500        500        500         500        500        500        500        500               6,000
       LSL provision                      1.00%         10         10         10         10           10         10         10          10         10         10         10         10                 120
       Work cover                                       19         19         19         19           19         19         19          19         19         19         19         19                 232
       Superannuation                                   45         45         45         45           45         45         45          45         45         45         45         45                 540
Tree/plant/shrub
       Salaries & wages                   1.00%        500        500        500        500          500        500        500         500        500        500        500        500               6,000
       LSL provision                      1.00%         10         10         10         10           10         10         10          10         10         10         10         10                 120
       Work cover                                       19         19         19         19           19         19         19          19         19         19         19         19                 232
       Superannuation                                   45         45         45         45           45         45         45          45         45         45         45         45                 540
Object
       Salaries & wages                   1.00%        500        500        500        500          500        500        500         500        500        500        500        500               6,000
       LSL provision                      1.00%         10         10         10         10           10         10         10          10         10         10         10         10                 120
       Work cover                                       19         19         19         19           19         19         19          19         19         19         19         19                 232
       Superannuation                                   45         45         45         45           45         45         45          45         45         45         45         45                 540
Memorialisation - allocatable overheads
       Salaries & wages                   1.00%        500        500        500        500          500        500        500         500        500        500        500        500               6,000
       LSL provision                      1.00%         10         10         10         10           10         10         10          10         10         10         10         10                 120
       Work cover                                       19         19         19         19           19         19         19          19         19         19         19         19                 232
       Superannuation                                   45         45         45         45           45         45         45          45         45         45         45         45                 540
Investments - allocatable overheads
       Salaries & wages                   1.00%        500        500        500        500          500        500        500         500        500        500        500        500               6,000
       LSL provision                      1.00%         10         10         10         10           10         10         10          10         10         10         10         10                 120
       Work cover                                       19         19         19         19           19         19         19          19         19         19         19         19                 232
       Superannuation                                   45         45         45         45           45         45         45          45         45         45         45         45                 540
Grounds maintenance
       Salaries & wages                   4.00%      2,000      2,000      2,000      2,000        2,000      2,000       2,000      2,000      2,000      2,000      2,000      2,000              24,000
       LSL provision                      4.00%         40         40         40         40           40         40          40         40         40         40         40         40                 480
       Work cover                                       77         77         77         77           77         77          77         77         77         77         77         77                 928
       Superannuation                                  180        180        180        180          180        180         180        180        180        180        180        180               2,160


             Template model, wages                                                                                                                                                     31/07/2008
            598551_4.xls
    0                                                                                                     CCA TRUST
                                                                                                  PAYROLL AND RELATED COSTS
                                                                                                                                                                                                            12 mths to
                                     Ref      Jul-07       Aug-07       Sep-07       Oct-07         Nov-07       Dec-07       Jan-08       Feb-08       Mar-08       Apr-08       May-08       Jun-08         Jun-08
Administration
      Salaries & wages               3.00%       1,500        1,500        1,500        1,500          1,500        1,500        1,500        1,500        1,500        1,500        1,500        1,500           18,000
      LSL provision                  3.00%          30           30           30           30             30           30           30           30           30           30           30           30              360
      Work cover                                    58           58           58           58             58           58           58           58           58           58           58           58              696
      Superannuation                               135          135          135          135            135          135          135          135          135          135          135          135            1,620
                                                                                                                                                                                                                       -
                                    100.00%     57,434       57,434       57,434       57,434         57,434       57,434       57,434       57,434       57,434       57,434       57,434       57,434          689,204

                            check                      -            -            -            -              -            -            -            -            -            -            -            -                -




            Template model, wages                                                                                                                                                                       31/07/2008
                                                                                           CCA TRUST
                                                                                 CAPITAL EXPENDITURE SCHEDULE
                                                                                                                                                                        12 mths to
                                    Ref     Jul-07    Aug-07     Sep-07    Oct-07     Nov-07    Dec-07     Jan-08    Feb-08    Mar-08     Apr-08    May-08    Jun-08     Jun-08
                                              $         $          $         $          $         $          $         $         $          $         $         $           $

Land
                                    input                                                                                                                                         -
                                    input                                                                                                                                         -
                                    input                                                                                                                                         -
                                    input                                                                                                                                         -
                                                  -         -          -         -          -         -          -         -         -          -         -         -             -
Investment property
                                    input                                                                                                                                         -
                                    input                                                                                                                                         -
                                    input                                                                                                                                         -
                                    input                                                                                                                                         -
                                                  -         -          -         -          -         -          -         -         -          -         -         -             -
Infrastructure, other
     Water supply system            input              150,000                                   500,000                        950,000                                    1,600,000
                                    input                                                                                                                                        -
                                    input                                                                                                                                        -
                                    input                                                                                                                                        -
                                                  -    150,000         -         -          -    500,000         -         -    950,000         -         -         -      1,600,000
Infrastructure, roads
                                    input                                                                                                                                         -
                                    input                                                                                                                                         -
                                    input                                                                                                                                         -
                                    input                                                                                                                                         -
                                                  -         -          -         -          -         -          -         -         -          -         -         -             -
Buildings
                                    input                                                                                                                                         -
                                    input                                                                                                                                         -
                                    input                                                                                                                                         -
                                    input                                                                                                                                         -
                                                  -         -          -         -          -         -          -         -         -          -         -         -             -
Plant & equipment
                                    input                                                                                                                                         -
                                    input                                                                                                                                         -
                                    input                                                                                                                                         -
                                    input                                                                                                                                         -
                                                  -         -          -         -          -         -          -         -         -          -         -         -             -
Office equipment
                                    input                                                                                                                                         -
                                    input                                                                                                                                         -
                                    input                                                                                                                                         -
                                    input                                                                                                                                         -
                                                  -         -          -         -          -         -          -         -         -          -         -         -             -
Computer system
                                    input                                                                                                                                         -
                                    input                                                                                                                                         -
                                    input                                                                                                                                         -


            Template model, Capex                                                                                                                                               31/07/2008
                                                                                              CCA TRUST
                                                                                    CAPITAL EXPENDITURE SCHEDULE
                                                                                                                                                                           12 mths to
                                      Ref     Jul-07    Aug-07     Sep-07     Oct-07     Nov-07    Dec-07    Jan-08    Feb-08    Mar-08     Apr-08    May-08     Jun-08     Jun-08
                                                $         $          $          $          $         $         $         $         $          $         $          $           $
                                      input                                                                                                                                           -
                                                    -         -          -          -          -         -         -         -         -          -         -          -              -
Furniture & fittings
                                      input                                                                                                                                           -
                                      input                                                                                                                                           -
                                      input                                                                                                                                           -
                                      input                                                                                                                                           -
                                                    -         -          -          -          -         -         -         -         -          -         -          -              -
Motor vehicles
                                      input                                                                                                                                           -
    Utility van                       input                          25,000                                                        35,000                                          60,000
                                      input                                                                                                                                           -
                                      input                                                                                                                                           -
                                                    -         -      25,000         -          -         -         -         -     35,000         -         -          -           60,000
Leased assets
                                      input                                                                                                                                           -
                                      input                                                                                                                                           -
                                      input                                                                                                                                           -
                                      input                                                                                                                                           -
                                                    -         -          -          -          -         -         -         -         -          -         -          -              -
Infrastructure, other than roads - WIP
                                      input                                                                                                                                           -
                                      input                                                                                                                                           -
                                      input                                                                                                                                           -
                                      input                                                                                                                                           -
                                                    -         -          -          -          -         -         -         -         -          -         -          -              -
Infrastructure, roads - WIP
     Road pavement                    input               10,000      5,000                                                                                                        15,000
                                      input                                                                                                                                           -
                                      input                                                                                                                                           -
                                      input                                                                                                                                           -
                                                    -     10,000      5,000         -          -         -         -         -         -          -         -          -           15,000
Buildings - WIP
                                      input                                                                                                                                           -
                                      input                                                                                                                                           -
                                      input                                                                                                                                           -
                                      input                                                                                                                                           -
                                                    -         -          -          -          -         -         -         -         -          -         -          -              -
Plant & equipment - WIP
                                      input                                                                                                                                           -
                                      input                                                                                                                                           -
                                      input                                                                                                                                           -
                                      input                                                                                                                                           -
                                                    -         -          -          -          -         -         -         -         -          -         -          -              -
Intangibles - Software
                                      input                                                                                                                                           -
    Cemetery Mgmt System              input                                                                                                             75,000                     75,000


            Template model, Capex                                                                                                                                                  31/07/2008
                                                                                            CCA TRUST
                                                                                  CAPITAL EXPENDITURE SCHEDULE
                                                                                                                                                                           12 mths to
                                    Ref     Jul-07    Aug-07     Sep-07     Oct-07     Nov-07    Dec-07     Jan-08    Feb-08    Mar-08      Apr-08    May-08     Jun-08     Jun-08
                                              $         $          $          $          $         $          $         $         $           $         $          $           $
                                    input                                                                                                                                              -
                                    input                                                                                                                                              -
                                                  -         -          -          -          -         -          -         -         -           -     75,000         -            75,000


    Total asset purchases                         -    160,000     30,000         -          -    500,000         -         -    985,000          -     75,000         -      1,750,000

    Add GST                         10%           -     16,000      3,000         -          -     50,000         -         -     98,500          -      7,500         -           175,000

    Total outflow                                 -    176,000     33,000         -          -    550,000         -         -   1,083,500         -     82,500         -      1,925,000

Financing

    Immediate/cash flow             input              176,000     33,000                                                                               82,500                  291,500
    Creditors                       input                                                         550,000                             -                                         550,000
    Lease                           input                                                                                       1,083,500                                     1,083,500
                                                                                                                                                                                    -
                                                  -    176,000     33,000         -          -    550,000         -         -   1,083,500         -     82,500         -      1,925,000

                            check                 -         -          -          -          -         -          -         -         -           -         -          -               -




            Template model, Capex                                                                                                                                                   31/07/2008
  -                                                                                                      CCA TRUST
                                                                                                    FUNDS FLOW SCHEDULE
                                                                                                                                                                                                    12 mths to
                                                  Ref   Jul-07     Aug-07      Sep-07      Oct-07      Nov-07       Dec-07      Jan-08     Feb-08     Mar-08      Apr-08      May-08     Jun-08       Jun-08
                                                          $          $           $           $           $            $           $          $          $           $           $          $            $
Funds from operations
       Net surplus (deficit)                              24,540     72,541      59,683      44,349       87,399      10,917      10,765     30,915     77,415      47,840      50,815     45,612       562,792

       Add back "non-cash" items:
       Depreciation                                       36,177     36,177      36,177      36,177       36,177      36,177      36,177     36,177     36,177      36,177      36,177     36,177       434,124
       Amortisation                                          600        600         600         600          600         600         600        600        600         600         600        600         7,200
       Doubtful debts provided                               100        100         100         100          100         100         100        100        100         100         100        100         1,200
       Doubtful debts written off                            -          -           250         -            -           -           -          -          250         -           -          -             500
       Lease finance interest                                500        500         500         500          500         500         500        500        500         500       2,500      2,500        10,000
       Staff leave provisioning                            4,846      4,846       4,846       4,846        4,846       4,846       4,846      4,846      4,846       4,846       4,846      4,846        58,154
       Impairment adjs taken to income                       -          -       (10,000)        -            -        15,000         -          -          -           -           -          -           5,000
       Revaluation adjs taken to income                      -      (25,000)        -           -            -           -           -          -          -        15,000         -          -         (10,000)
       (Gain)/loss sale inv property                         -          -       (20,000)        -            -           -           -          -          -           -           -          -         (20,000)
       (Gain)/loss on sale of asset                          -          -        (4,000)        -        (20,000)    (10,000)        -          -      (15,000)     (1,500)      1,000        -         (49,500)
       (Gain)/loss on sale of investment                     -          -           -           -            -           -           -          -          -           -           -          -             -
       Holding gain / (loss) on financial                    -          -           -           -            -           -           -          -          -           -           -          -             -

       Realised gain transferred from reserve                -          -           -           -            -       (12,450)        -          -          -           -           -          -         (12,450)
       Prepayments expensed                                2,000      2,100       2,100       2,100        2,100       2,100       2,300      2,300      2,300       2,300       2,300      2,500        26,500
                                                                                                                                                                                                            -
                                      sub-total           44,223     19,323      10,573      44,323       24,323      36,873      44,523     44,523     29,773      58,023      47,523     46,723       450,728

                                                          68,763     91,864      70,257      88,672     111,722       47,790      55,288     75,438    107,188     105,863      98,338     92,335     1,013,519
Other sources of funds
Movement - decrease in assets:
     Cash At Bank                                            -          -           -        39,932       69,902         -           -      330,919        -           -           -      177,593       618,347
     Cash On Hand                                            -          -           -           -            -           -           -          -          -           -           -          -             -
     Accounts receivable                                     -          -        46,098         -          3,105       5,159         -       18,359        -           -           -       45,260       117,980
     Sundry debtors                                          -          -           -           -            -           -           -          -          -           -           -          -             -
     Accrued income                                          -          -           -           -            -           -           -          -          -           -           -          -             -
     Inventories                                             -          -        11,544      13,044       13,044      13,044         -       13,044     13,044      13,044      13,044     13,044       115,896
     Inventories - work in progress                          -       38,000         -           -            -           -        87,000        -          -           -           -          -         125,000
     Investments                                         100,000        -       100,000         -            -           -           -          -          -           -       100,000        -         300,000
                                                                                                                                                                                                            -
                                                                                                                                                                                                            -
Receipt of monies/funds                                                                                                                                                                                     -
        Proceeds on sale:                                                                                                                                                                                   -
        - prop, plant & equipment                            -          -        20,000         -        100,000     100,000         -          -       30,000       3,000      13,000        -         266,000
        - investments                                        -      500,000         -           -            -       250,000         -          -          -           -           -          -         750,000
        - investment property                                -          -       100,000         -            -           -           -          -          -           -           -          -         100,000
                                                                                                                                                                                                            -
Movement - increase in liabilities                                                                                                                                                                          -
     Bank Overdraft                                          -          -           -           -            -           -           -          -          -           -           -          -             -
     Bank loan                                               -          -           -           -            -           -       100,000        -          -           -           -          -         100,000
     Accounts payable                                     92,991        -           -         5,842        1,296         -           -          -        1,543       6,172       1,543      1,356       110,743
     Accounts payable - capital exp                          -          -           -           -            -       550,000         -          -          -           -           -          -         550,000


             Template model, Funds Flow                                                                                                                                                              31/07/2008
   -                                                                                              CCA TRUST
                                                                                             FUNDS FLOW SCHEDULE
                                                                                                                                                                                          12 mths to
                                             Ref   Jul-07     Aug-07     Sep-07     Oct-07      Nov-07      Dec-07     Jan-08     Feb-08     Mar-08      Apr-08     May-08     Jun-08       Jun-08
                                                     $          $          $          $           $           $          $          $           $          $          $          $             $
        Sundry creditors                                 -         -          -          -           -           -          -          -           -          -          -          -              -
        Deposits & advances repayable                    -         -          -          -           -           -          -          -           -          -          -          -              -
        GST clearing                                     -       1,175      2,940      9,448      11,360         -       29,771     10,362         -       78,768     12,417     10,795        167,035
        Clearing account/s                               -         -          -          -           -           -          -          -           -          -          -          -              -
        Lease liability - additions                      -         -          -          -           -           -          -          -     1,083,500        -          -          -        1,083,500
        Unearned income                                  -      31,647        -          -           -         8,572     20,772        -           -        7,072     37,347        -          105,410
        Bank loan (non-current)                          -         -          -          -           -           -          -          -           -          -          -          -              -
                                                                                                                                                                                                   -
                                                                                                                                                                                                   -
                                                                                                                                                                                                   -
                                                    192,991    570,822    280,581     68,267     198,706     926,775    237,543    372,685   1,128,087    108,056    177,351    248,047      4,509,910

        Total                                       261,754    662,686    350,838    156,938      310,428    974,565    292,831    448,123   1,235,275    213,920    275,690    340,382     5,523,429

Applications of funds
Movement - increase in assets:
     Cash At Bank                                    21,789     75,025    245,868        -           -        89,658     46,670        -      110,810      57,248    155,301        -         802,369
     Cash On Hand                                       -          -          -          -           -           -          -          -          -           -          -          -             -
     Accounts receivable                             24,756     61,796        -       26,553         -           -        8,916        -       11,954      26,206     19,038        -         179,220
     Sundry debtors                                     -          -          -          -           -           -          -          -          -           -          -          -             -
     Accrued income                                   1,350      1,000      1,350        850       1,000       1,350        350      1,000      1,350         850      1,000      1,350        12,800
     Inventories                                     87,956     39,956        -          -           -           -       73,956        -          -           -          -          -         201,868
     Inventories - work in progress                   3,200        -       20,000     20,000      20,000      12,000        -          -          -           -          -          -          75,200
     Investments                                        -      250,350        -      100,000     250,350     300,000    125,000    350,350        -           -          350        -       1,376,400
     Capital works in progress                          -       10,000      5,000        -           -           -          -          -          -           -          -          -          15,000
                                                                                                                                                                                                  -
                                                                                                                                                                                                  -
Asset purchases/payments:                                                                                                                                                                         -
       Expenses prepaid                              10,000        -          -          -            -       10,000        -          -          -           -       10,000        -          30,000
       Property, plant & equipment                      -      150,000     25,000        -            -      500,000        -          -      985,000         -          -          -       1,660,000
       Intangible assets                                -          -          -          -            -          -          -          -          -           -       75,000        -          75,000
                                                                                                                                                                                                  -
Movement - decrease in liabilities                                                                                                                                                                -
     Bank Overdraft                                  41,650        -          -          -            -          -          -          -          -           -          -          -          41,650
     Bank loan                                          -          -          -          -            -          -          -        5,000      5,000       5,000      5,000      5,000        25,000
     Accounts payable                                   -       71,251     13,184        -            -        5,937      6,555        470        -           -          -          -          97,397
     Accounts payable - capital exp                     -          -          -          -            -          -          -       55,000        -       110,000        -      275,000       440,000
     Sundry creditors                                   -          -          -          -            -          -          -          -          -           -          -          -             -
     Deposits & advances repayable                      -          -        5,000        -            -        5,000        -          -        5,000         -          -        5,000        20,000
     GST clearing                                    30,238        -          -          -            -       39,235        -          -       85,443         -          -          -         154,916
     Clearing account/s                                 462        -          -          -            -          -          -          -          -           -          -          -             462
     Unearned income                                 39,353        -       32,128      6,228       38,078        -          -       35,303     25,103         -          -       42,878       219,071
                                                                                                                                                                                                  -
                                                                                                                                                                                                  -
Payments in relation to liabilities                                                                                                                                                               -
      Lease payments                                  1,000      1,000      1,000      1,000        1,000      1,000     21,000      1,000      1,000      10,000     10,000     10,000        59,000
      Staff leave payments                              -        2,308      2,308      2,308          -       10,385     10,385        -        4,615       4,615        -        1,154        38,077


                Template model, Funds Flow                                                                                                                                                 31/07/2008
-                                                                                         CCA TRUST
                                                                                     FUNDS FLOW SCHEDULE
                                                                                                                                                                                 12 mths to
                                     Ref   Jul-07     Aug-07     Sep-07     Oct-07      Nov-07     Dec-07     Jan-08     Feb-08     Mar-08      Apr-08     May-08     Jun-08       Jun-08
                                             $          $          $          $           $          $          $          $          $           $          $          $             $
                                                                                                                                                                                          -
                                                                                                                                                                                          -
                                            261,754    662,686    350,838    156,938     310,428    974,565    292,831    448,123   1,235,275    213,920    275,690    340,382      5,523,429

    Check                                       -          -          -          -           -          -          -          -           -          -          -          -             -




        Template model, Funds Flow                                                                                                                                                31/07/2008
                                           Common Chart of Accounts & Reporting
                                                                   User Manual


Costing worksheet1
Overview
‘Costing of services’ refers to the application of a methodology to assign costs to individual
services and products. The resultant individual item cost may then be used as a base for
setting an appropriate level of fees per service and product item. The costing worksheet has
been developed to facilitate this process.

The costing worksheet is a tool to assist Trusts in the costing of individual services and in the
fee setting process. It may be used to:
ƒ Check and validate previous estimates of costs of services (based on actual data capture
   within the Trust’s chart) periodically; and,
ƒ Support fee increase requests for approval (where these are greater than CPI).

As previously noted, the principles and definitions established in the CCA serve to identify
the nature of the costs associated with the delivery of services and products, and to allocate
these to specific accounts, classifications and groupings. The costing methodology draws on
these principles and classifications in order to determine the appropriate basis for the
assignment of costs to a specific service.




1
 Material provided within this section should be read in conjunction with the general comments provided under
“Management Reports” earlier in this manual

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Guidelines – Costing of services
The costing methodology employed for not-for-profit organisations is generally founded on
full cost recovery principles. Under this methodology, the cost of delivering a service
includes direct cost plus a suitable proportion of overheads.

The costing methodology may be applied using:
ƒ Actual data in order to validate previous fees set; or
ƒ Budgeted data as a basis for setting fees for future periods

The guidelines for the assignment of costs at the fee / service level are provided below.


Assignment of costs

Costs are assigned at the service (or fee) level on differing bases as summarised in the table
below. Explanation of the assignment process is provided in the sub-sections following the
table.

Table: summary of assignment bases
     Cost classification       Assignment base
     Direct costs (excluding   Number of transactions (services
     labour)                   performed) for the specific service stream
     Labour cost               Time / usage (separate calculation)
     Allocatable overheads     Number of transactions (services
                               performed) for the service business unit
     Pooled costs – grounds    Initial assignment on basis of land size
     maintenance               (utilised proportion), and then via the
                               number of transactions for the specific
                               service stream
     Pooled costs –            Total number of transactions (services
     administration            performed) for the period


Direct costs per service

For costing purposes, direct costs may be viewed as comprising:
ƒ labour related costs (represented by salary and wages, superannuation and workcover);
  and,
ƒ other direct costs


Labour related costs
Labour is assigned at the fee / service level based on the estimated time to perform the
individual service multiplied by the effective hourly labour rate. A labour worksheet is
provided within the costing worksheet file to assist with this calculation (discussed in further
detail later in this manual).

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Where labour is assigned on this basis, care must be taken not to ‘double-count’ the direct
labour charge – refer sub-section ‘allocatable overheads’ below for further discussion.

To validate the estimated time expended on the performance of each service, staff should
maintain a record of the time spent on key activities (for example, grave digging of a single
grave). Given the level of detail required for costing purposes, it is suggested that Trusts treat
this as a separate exercise to the more generalised time sheets required to validate estimated
percentages per service stream (for the cost allocation process as discussed under the section
headed ‘Apportionment of costs’). Once collected, this data will be available for use in
identifying potential efficiencies, setting KPI and instigating continuous improvement efforts.


Other direct costs
Direct costs (other than labour) are assigned on the basis of the number of transactions
(services performed) for the specific service stream (for example, right of interment – beams).
This basis is used for both fixed direct costs (such as depreciation) and variable direct costs
(such as materials – beams).


Allocatable overheads (costs) per service

Allocatable overheads are assigned on the basis of the number of transactions (services
performed) for the service business unit (for example, interments).

Allocatable overheads may contain a component of direct labour (such as for grave digging)
which was not readily and directly allocated to the separate service streams within the
business unit (for example, between lawn graves, monumental – vault and monumental –
foundation). This is likely to be more prevalent in the smaller Trusts. In these instances, the
‘direct’ component needs to be segregated from the indirect so as to ensure an assignment of
direct labour is not duplicated via completion of the labour worksheet and assignment of
allocatable overheads. Therefore, if total labour related cost is $60,000 within allocatable
overheads, of which $45,000 relates to direct labour, only the remaining $15,000 of indirect
labour would be assigned on the basis of the number of service business unit transactions.


Pooled costs – grounds maintenance per service

Given the nature of pooled costs – grounds maintenance, the assignment to individual services
is necessarily on a fairly arbitrary basis.

Pooled costs – grounds maintenance is assigned to individual services on the basis of land
dimension in the first instance, and then by number of transactions (services performed).
‘Land’ is used as an acknowledgement of the relationship between land (size and nature) and
grounds maintenance costs.

The key data requirements for this process are:

                                                                                         Page 249
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ƒ Total land size (cemetery grounds) subject to grounds maintenance activities – ‘total’. In
   this respect, the area of land occupied by buildings would be excluded
ƒ Proportion of land (including immediate surrounds) attributable to the service stream for
   the costing period – ‘proportion’
ƒ Number of transactions (services performed) – ‘transactions’
ƒ Total pooled costs – grounds maintenance costs – ‘grounds maintenance’
The proportion figure is divided by the total to arrive at a ratio representing the area being
maintained for current period utilisation. This ratio is calculated in order to assign the total
grounds maintenance costs (in the first instance) to those attributable to current period and
those attributable to prior and other periods. In this way, costs associated with maintaining
‘utilised’ areas are excluded from costing of current services as they fall within the definition
of perpetual maintenance and accordingly, are assumed to have been incorporated in prior
fees for the services. Costs associated with areas for future utilisation are also excluded on
the basis that they will be assigned at the time of utilisation.

The transactions (number of services) figure is used to assign the grounds maintenance costs
for the current period to the provision of the specific service.

Grounds maintenance is assigned to the costs of delivering the following services:
ƒ Right of interment – lawn grave
ƒ Right of interment – lawn grave with beam
ƒ Right of interment – monumental foundations
ƒ Right of interment – monumental vault
ƒ Right of interment – cremated remains
ƒ Cremation services
ƒ Mausoleum – right of interment


Example – right of interment lawn grave
Assume – total cemetery is 25,000 m2, total interment area for lawn graves is 5,000 m2, and
area to be utilised in the current period is 1,000 m2. Also assume, the number of transactions
(in this example – plots within the area to be utilised) is 330 and total grounds maintenance
cost is $50,000.
The amount to be assigned to the right of interment in lawn grave is calculated as:
ƒ Amount attributable to current period utilisation = 1,000 / 25,000 x $50,000 = $2,000
ƒ Amount attributable to each right of interment in lawn grave = $2,000 / 330 = $6.06



Example – cremation of human remains
Assume – total cemetery is 25,000 m2 and the cremation services building surrounds area is
750m2. Also assume, the number of transactions (in this example – cremations) is 500 and
total grounds maintenance cost is $50,000.
The amount to be assigned to the right of interment in lawn grave is calculated as:
ƒ Amount attributable to current period utilisation = 750 / 25,000 x $50,000 = $1,500
ƒ Amount attributable to each cremation = $1,500 / 500 = $3.00



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Pooled costs – administration costs per service

Given the nature of pooled costs – administration, assignment to individual services is
necessarily on a fairly arbitrary basis. This basis is the total number of transactions (services
performed) for the period.

Assignment on this basis results in the same amount for administration being applied to each
service for the costing period.


Example – charge for administration costs
Assume – total number of transactions (services performed) for the costing period is 5,000.
Also assume, the total costs allocated to administration – pooled costs for the period is
$125,000.

The amount to be assigned to the cost of providing each service (that is, each right of
interment, each interment, each cremation, and so on) is calculated as:
ƒ $125,000 / 5,000 = $25.00




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Guidelines – Fee setting process
The fee setting process requires consideration of factors in addition to the cost of providing
the service. These are discussed below.


Competitive Neutrality Principles

The competitive neutrality principles (‘CNP’) operate to ensure that Government owned
businesses are not given an unfair competitive advantage over private business in the market
as a result of that ownership. The principles therefore may be a consideration for setting fees
in relation to certain services provided such as the sale and supply of bronze plaques.


Perpetual maintenance

The Cemeteries and Crematoria Act 2003 imposes the requirement for Trusts to set fees
having regard to the costs of operating and managing the cemetery as well as the costs
associated with meeting its perpetual maintenance obligations. Accordingly, an allowance in
the fee for services should be made to cover these future costs.

Uplift factor / percentage
An uplift factor may be applied to the calculated cost of the service in order to allow for
future perpetual maintenance costs in the fee for service.
The adequacy of the uplift factor / percentage applied by the Trust may be impacted by a
number of factors including (but not limited to):
ƒ The life cycle stage the Trust is presently operating within
ƒ Potential earning capacity from operations
ƒ The amount already set aside for perpetual maintenance
ƒ The nature of the Trust’s investments
ƒ The present earning capacity of the Trust’s investments
ƒ Future investment strategies and impact of earning potential
Actuarial and statistical analysis (based on appropriate assumptions) may result in the
assessment of an adequate uplift factor / percentage.


Cost of capital

Allowance may be made for the opportunity cost of capital invested in property, plant and
equipment used in the provision of the present mix of services.

Uplift factor / percentage
The opportunity cost refers to the return that may be achieved if the capital were to be
invested elsewhere at comparable risk.
Determination of the appropriateness of an uplift factor / percentage to be applied may be
impacted by a number of factors including (but not limited to):
ƒ Assessment of risk


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ƒ   Present earning capacity of the Trust’s investments
ƒ   Risk-free interest rate


Return for effort
A return for effort has been included as a consideration in the fee setting process as
acknowledgement that non-government organisations generally anticipate earning a margin
on their operations.

Uplift factor / percentage
As a general guideline, DHS Finance Business Services suggest that 5% is not unreasonable.
Determination of the appropriateness of an uplift factor / percentage to be applied may be
impacted by a number of factors including (but not limited to):
ƒ Nature of service performed
ƒ Assessment of risk
ƒ Other adjustments applied



Other adjustments

In arriving at a proposed fee for a specific service, the Trust may also make allowance for
such matters as differences in customer’s perceived value associated with specific locations
within the cemetery. These adjustments may serve to:
ƒ Increase the fee amount (such as to allow for a premium relating to a specific position), or
ƒ Reduce the fee amount (such as to allow a discount, based on community standards and
   values, in relation to the interment of a child).
Any such adjustments should be capable of being supported and validated.




                                                                                      Page 253
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Guidelines – Reconciliation procedures
Reconciliations of the key cost areas should be performed as a check on the completeness and
reasonableness of the costings derived. These comprise reconciliation of:
ƒ Labour worksheet values with direct labour costs
ƒ Allocatable overheads to actual / budget figures
ƒ Grounds maintenance costs to actual / budget figures
ƒ Administration costs to actual / budget figures
For the purpose of discussion below, it is assumed that the checks will be made against
budget figures (that is, assessing the reasonableness of costing for fee setting purposes). The
same procedures may be performed if validating a prior costing against actual data.


Labour costs

A check on the reasonableness of labour costs per service stream may be performed by
multiplying the total estimated labour cost per service by the number of transactions for the
service stream. The result may then be compared with the budgeted salaries and wages for
the service stream.


Example - Assume per service labour cost of $250 in relation to interment – lawn graves, and
budgeted number of 120 interments. The total budgeted salaries and wages under direct costs
for interment – lawn grave should be approximately $30,000 (that is, $250 x 120 = $30,000).
If the budgeted figure is significantly different (for instance, $40,000), the reasons for the
difference should be investigated and amendments made accordingly.
Possible reasons for any differences include:
ƒ Inaccurate estimates of key variables such as hours per activity, efficiency factor, pay rate,
    number of working days.
ƒ Insufficient costing data for comparison. This may occur if costing has only been
    performed for one specific service which is not representative of the majority of the
    services comprising the service stream. For instance, a costing may be performed for
    interment of a child in a lawn grave which accounts for 10% of the total services for this
    stream. The key variables (such as hours to perform the activity) may vary to those for the
    remaining services in the stream (for example, 2 hours in comparison to 5 hours for an
    adult).
ƒ Under-utilisation of existing / budgeted capacity.
ƒ Clerical error.




Allocatable overheads

The total per service allocatable overhead charge multiplied by the total number of
transactions for the service business unit should equal the total per the budget.


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Example - Assume total allocatable overhead charge of $75.00 per cremation and a budgeted
number of cremations of 1,000. Total budgeted allocatable overheads for cremation services
should equal $75,000 (that is, $75 x 1,000 = $75,000).
Possible reasons for any differences include:
ƒ Incomplete data dump or extraction from budgets.
ƒ Inaccurate number of transactions input for service business unit.
ƒ Clerical error.


Grounds maintenance

Not all grounds maintenance costs are assigned during the costing process. This is due to a
proportion of the grounds maintenance costs incurred in any period being in respect to fully
utilised areas (and therefore forming part of the fulfilment of the Trust’s perpetual
maintenance obligations) and other areas.

A reasonableness check may however be performed by multiplying the average grounds
maintenance charge as derived from the costings by:
ƒ The total area being presently utilised (‘utilised costs’), and
ƒ The total area filled (‘filled costs’)
The sum of utilised costs and filled costs should approximate the total budgeted grounds
maintenance costs (although some variance will occur due to the use of an average).

Significant variances should be investigated. Possible reasons include:
ƒ Inaccurate estimates of key variables such as total land size and proportion of land
   attributable to services for costing period.
ƒ Insufficient costing data for comparison and/or non-representative costing data used in the
   calculation of the average grounds maintenance charge.
ƒ Clerical error.


Administration costs

The total per service administration charge multiplied by the total number of transactions
across all service business units should equal the total administration costs per the budget.


Example - Assume total administration charge of $10.00 per service performed and a
budgeted number of services across all service business units of 5,000. Total budgeted
administration costs for the period should equal $50,000 (that is, $10 x 5,000 = $50,000).
Similarly to allocatable overheads, possible reasons for any differences include:
ƒ Incomplete data dump or extraction from budgets.
ƒ Inaccurate total number of transactions input.
ƒ Clerical error.




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Analysis of variances

The costing of the service forms the basis of the fees set. It is important to ensure all costing
data is accurate and complete. In addition, the costing should make ‘sense’ in terms of being
consistent with expectations based on industry knowledge and experience. Any variances or
perceived anomalies should therefore be fully investigated, with appropriate action then being
taken.

Variances between budget and actual during the course of the year may impact on the
adequacy of fees previously set based on budget figures. This reinforces the importance of
ensuring the completeness and accuracy of the budgeting process, as well as the monitoring of
actual results against budget.




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Costing Worksheet – steps for completion

As noted earlier, the ‘costing worksheet’ file has been developed as a tool for Trusts to use in
the costing and fee setting process. The costing worksheet file is in Microsoft Excel format
for ease of use. Steps for completion of this tool, including details of data source, are set out
below. The discussion below refers to example print-outs from the file which are provided in
the sub-section “costing worksheet – example print-outs” following this sub-section. For ease
of understanding, the steps below should be read in conjunction with the example print-outs
provided.

The costing worksheet file comprises the following sheets:
ƒ Assumptions sheet
ƒ Labour sheet
ƒ Data capture sheet
ƒ Fee descriptors sheet
ƒ Service cost sheet
ƒ Fee setting sheet
Each sheet within the file has been password protected with users being allowed to edit
nominated fields only. Password protection may be retained in order to avoid accidental loss
and inadvertent changes. Fields requiring data entry are highlighted in pale yellow.


Assumptions sheet

This sheet is used to drive the costing and fee setting sheets by collating critical data
requirements for:
ƒ Identification of relevant service, business unit and service stream
ƒ The assignment of costs
ƒ Fee setting uplift factors and adjustments
The sheet is divided into two sections – costing assumptions and fee setting assumptions.

Costing assumptions
A free text field is provided at the top of the assumptions sheet for the Trust to enter its own
fee code and description for internal reference purposes.
The preparer is required to respond to a number of requests as follows:
1. Select the fee descriptor (from drop-down list provided) relevant to the service being
    costed. The drop-down list is presently drawn from the DHS standard fee descriptors.
    The source for the list may be substituted with the Trust’s own fee descriptions (discussed
    further below under the ‘Fee descriptors’ heading)
2. Select the relevant service business unit from the drop-down list provided. A default
    business unit, based on the fee descriptor selected, is provided. The preparer may use the
    default or substitute an alternate business unit when selecting the relevant service business
    unit from the list provided. The ability to select an alternate business unit to the default is
    provided to accommodate the possibility that a fee descriptor may be mapped to more
    than one business unit on the basis of the underlying service / goods.


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3. Select the relevant service stream from the drop-down list provided. A default service
   stream, based on the fee descriptor selected, is provided. The preparer may use the default
   or substitute an alternate service stream when selecting the relevant service stream from
   the list provided. Similarly to service business units (2. above), this is to accommodate
   the possibility that a fee descriptor may be mapped to more than one service stream on the
   basis of the underlying service / goods.
4. Enter the land dimensions in relation to the specific areas noted. This data is used for the
   assignment of grounds maintenance costs. The land size in respect to total cemetery
   maintainable grounds should equate to the total cemetery grounds less allowance for areas
   occupied by buildings or structures. The land size in respect to the service stream entered
   should equate to the area budgeted to be utilised during the costing period. As the figures
   are used to derive a ratio only, exact dimensions are not required (for example, 10,000 m2
   would be adequate although the exact dimensions may be 9,962 m2).
5. Check the statistical information - transactional data (number of budgeted transactions /
   services) for each of the service business units by service stream. These entries are linked
   to the data capture sheet within the costing worksheet file, and can not be changed on this
   sheet. Therefore, any changes will need to be entered on the data capture sheet (discussed
   further below). The numbers shown in the example print-out have been extracted from
   the income calculation sheet of the financial projections (budgets). This extraction and
   link has been incorporated so as to minimise the risk of clerical and transposition errors.
6. Complete the labour worksheet – discussed below.
There are no further data entry requirements in relation to the costing assumptions.


Fee setting assumptions
The preparer is required to respond to the following requests:
1. Advise if competitive neutrality principles apply to the specific service by selecting either
   yes or no from the drop-down list. There are no other options for selection from this list.
2. If yes is selected in relation to competitive neutrality, total wages expense for the Trust
   should be entered in the field below (so the system may determine if payroll tax – as a
   potential competitive advantage adjustment – is relevant). Note that if no is selected and
   the preparer attempts to enter a wage figure, they will encounter an error message stating
   “No entry is required as CNP does not apply”. The payroll tax threshold for 2007/08 has
   been entered in the next field. Based on the level of wages entered and the threshold, the
   spreadsheet will advise if payroll tax is payable by showing either ‘yes’ or ‘no’ in the field
   below the threshold. The payroll tax rate for 2007/08 is shown in the next field below.
   The fee setting sheet will use this rate to calculate an amount of payroll tax (if applicable
   based on earlier responses). The payroll tax threshold, payable and rate cells have been
   locked to prevent accidental changes. Details of any other competitive advantages or
   disadvantages should be entered (if relevant) in the following fields as highlighted.
3. Enter the uplift factor for perpetual maintenance allowance. A drop-down list* is
   provided for ease of entry. From this list, the preparer may select – 15%, 20%, 25%,
   30%, 35%, 40%, 45%, 50%, or other. If ‘other’ is selected, the preparer is required to
   manually enter the details and appropriate percentage rate in the cells appearing below (as
   highlighted).
4. Enter the uplift factor for cost of capital. A drop-down list* is provided for ease of entry.
   From this list, the preparer may select – 5%, 6%, 7%, 8%, 9%, 10%, 11%, 12%, or other.

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    If ‘other’ is selected, the preparer is required to manually enter the details and appropriate
    percentage rate in the cells appearing below (as highlighted).
5. Enter the uplift factor for return for effort. A drop-down list* is provided for ease of
    entry. From this list, the preparer may select – 3%, 4%, 5%, 6%, 7%, 8%, 9%, 10%, or
    other. If ‘other’ is selected, the preparer is required to manually enter the details and
    appropriate percentage rate in the cells appearing below (as highlighted).
6. Enter the uplift factor in relation to any other pricing adjustments such as premium for
    position (as shown in the example).
7. Advise if GST is applicable by selecting yes or no from the drop-down list.
There are no further data entry or confirmation requirements in relation to the fee setting
assumptions.
* These uplift factor percentage ranges are drawn from lists entered in columns to the right of
the assumptions sheet. These may be changed to suit each Trust’s specific requirements.



Labour sheet

In the first table, the data entry required is as follows:
1. Select the staff required to perform the service from the drop-down list provided. The list
    has been compiled using generic staff classifications – such as grave diggers – and may be
    updated to suit the Trust’s requirements.
2. Enter the number of hours estimated to perform the service. As discussed earlier in this
    paper, this estimate will have been validated by maintenance of records at an individual
    service level.
3. Enter an efficiency factor. The efficiency factor allows for contingencies and other
    matters that may impact on the number of hours to perform the work. An efficiency factor
    of 75% translates as the staff are working at 75% efficiency. The number of hours to
    complete is automatically adjusted for this in the calculation of estimated labour cost
    (column further to the right on the sheet).
4. Enter the appropriate hourly pay rate. For fee setting purposes, this pay rate should be
    that which is applicable to the period covered by the fee. For example, if the fee is for
    2008/09, the rate applicable for that period (as per an Award or other Agreement) should
    be entered. If the rate changes during the year, the higher rate may be used for
    conservatism.
The balance of information shown in this table is formula driven. Accordingly, these fields
may be locked to avoid any inadvertent changes.


In the second table on this sheet, the preparer is required to enter:
1. The number of non-working days represented by annual leave, sick leave, rostered days
    off and public holidays as applicable.
2. The percentage rates for salary on-costs being superannuation and workcover. The
    average superannuation rate for the fee period should be entered. The workcover rate for
    the forthcoming period – based on the estimate provided to the insurer – should be entered
    if available. Otherwise, the rate may be obtained from the most recent premium advice
    received.

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There is no further data entry required on this sheet.


Data capture

This sheet has been included to facilitate the extraction (or “dump” of information) from the
source such as the Trust’s budgeting worksheets. The data to be extracted and included on
this sheet for costing purposes includes:
ƒ Statistical information – number of service transactions. This information feeds in to the
   costing assumptions.
ƒ Direct costs by service stream.
ƒ Allocatable overheads for each service business unit (excluding investment).
ƒ Grounds maintenance pooled costs – total only required.
ƒ Administration pooled costs – total only required.

Different methods may be used to extract the data from the source budget worksheets. Two
of these are:
ƒ Using the copy and paste function to copy the information in to the data capture sheet from
   the budgets, or
ƒ Linking the spreadsheet files. This will also facilitate an automatic update of the data
   capture sheet with any amendments to the budgets.

Due to its size, only the first two pages of this sheet have been provided for example
purposes.


Fee descriptors

This sheet has been incorporated to facilitate the inclusion of drop-down lists on the
assumptions sheet. In the example, the DHS fee descriptors have been used. These
descriptors have been mapped to the CCA service streams and service business units so that
the choice of a fee descriptor (on the assumptions sheet as previously described) will drive the
default choice of service stream and service business unit.
This information was entered by copying and pasting the fee descriptors and mapping details.

Due to its size, only two pages from this sheet are shown for example purposes.


Service Cost sheet

There is no data entry required on this sheet as all amounts are drawn from other sheets within
the worksheet file.

The Service Cost sheet summarises the cost components assigned to the particular service in
the following manner:
ƒ Direct costs (excluding labour) – discloses each line item included in direct costs and the
   value assigned. The gross amount per line item is drawn from the data capture sheet based

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   on the service stream details entered on the assumptions sheet. Formulas within this sheet
   then divide the gross direct costs by the number of services for the service stream as shown
   in the summary near the top of this sheet.
ƒ Labour – incorporating salary and wages, salary oncosts – workcover and salary oncosts –
   superannuation. These amounts are drawn directly from the labour sheet.
ƒ Allocatable overheads – discloses each line item included together with the value assigned.
   The gross amount per line item is drawn from the data capture sheet based on the business
   unit details entered on the assumptions sheet. Formulas within this sheet then divide the
   gross allocatable overheads by the number of services provided by the service business
   unit as shown in the summary near the top of this sheet.
ƒ Pooled costs grounds maintenance – discloses the total grounds maintenance cost, the
   assignment percentage based on land dimensions utilised, total per service offering and the
   value assigned. The gross grounds maintenance cost is drawn from the data capture sheet.
ƒ Pooled costs administration – total administration costs is drawn from the data capture
   sheet and divided by the total number of services provided as shown in the summary near
   the top of this sheet to arrive at the value assigned.
These costs are summed at the bottom of the Service Cost sheet to arrive at the total service
cost.


Fee Setting sheet

There is no data entry required on this sheet as all amounts are drawn from other sheets within
the worksheet file.

The Fee Setting sheet summarises factors taken in to consideration in the fee setting process
in the following manner:
ƒ Total service cost – total cost brought forward from the Service Cost sheet
ƒ Competitive neutrality – discloses any additional ‘costs’ to be assigned for compliance
    with competitive neutrality principles based on the responses provided in the assumptions
    sheet. A cost of capital adjustment is included as a separate item in the fee setting sheet.
    Therefore, no adjustment as a possible competitive advantage (under this area) is required.
ƒ Perpetual maintenance – calculated based on multiplying the total service cost as obtained
    earlier by the uplift factor provided in the assumptions sheet.
ƒ Cost of capital – calculated based on multiplying the total service cost as obtained earlier
    by the uplift factor provided in the assumptions sheet.
ƒ Return for effort – calculated based on multiplying the total service cost as obtained earlier
    by the uplift factor provided in the assumptions sheet.
ƒ Other adjustments – drawn from the assumptions sheet and may include items such as
    premium for position, discount based on community expectations
ƒ Goods and Services Tax – calculated based on multiplying the proposed fee (summation of
    above items) by the applicable GST rate as per the assumptions sheet.
Each of the factors taken in to consideration in the fee setting process is summed with the
total service cost to arrive at the total proposed fee (including GST) shown at the bottom of
the Fee Setting sheet.




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Costing Worksheet – example print-outs

Example print-outs from the costing worksheet file are set out on the following pages. All
balances and details shown are fictitious and are provided for illustration purposes only.




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                                                                                                                                                     Costing Worksheet


   ASSUMPTIONS SHEET

COSTING ASSUMPTIONS
   FEE DETAILS
   Space below is provided for entry of the Trust's fee code and description (for internal reference purposes)
   Fee code and description                                        110.1 ROI - adult - front lawn area

   SELECTION OF BUSINESS UNIT AND SERVICE
   Please select relevant fee descriptor from the drop-down list
 1 Fee descriptor                                                     1.1.1.1 Right of interment, bodily remains - lawn - plaque - adults' section

   Please select the relevant business unit from the drop-down list
   Default business unit based on fee descriptor                    Interment
 2 Business unit (please select)                                    Interment

   Please select the relevant service stream from the drop-down list
   Default service stream based on fee descriptor                  Right of interment - lawn graves
 3 Service stream (please select)                                   Right of interment - lawn grave

   LAND DIMENSIONS                                                                                                                                         Land size (m2)
 4 Please enter land dimensions in relation to the following areas:
   Total Cemetery Maintainable Grounds                                                                                                                           200000

   Land dimensions attributable to the service stream for the
   costing period:                                                                                                                                         Land size (m2)
   Right of interment - lawn grave                                                                                                                                 15000
   Right of interment - lawn grave beam                                                                                                                            20000
   Right of interment - monumental foundation                                                                                                                        5000
   Right of interment - vault                                                                                                                                        3504
   Right of interment - cremated remains                                                                                                                           13809
   Cremated remains                                                                                                                                                  7500
   Mausoleum - Right of interment                                                                                                                                    5000

   STATISTICAL INFORMATION - TRANSACTIONAL
   DATA
 5 Please confirm the number of transactions for the period for each of the service business units
   INTERMENT                                                                                                                                         Transaction numbers
   Right of interment - lawn grave                                                                                                                                   48
   Right of interment - lawn grave beam                                                                                                                              74
   Right of interment - monumental foundation                                                                                                                        42
   Right of interment - vault                                                                                                                                        43
   Right of interment - cremated remains                                                                                                                             36
   Right of interment - other charges                                                                                                                               -
   Interment - lawn graves                                                                                                                                          146
   Interment - monumental foundation                                                                                                                                109
   Interment - monumental vault                                                                                                                                     104
   Interment - cremated remains                                                                                                                                     146
   Interment - Chapel service                                                                                                                                        81
   Other charges                                                                                                                                                    -
   INTERMENT SUB-TOTAL                                                                                                                                              829
   CREMATIONS
   Cremated remains                                                                                                                                                 513
   Cremations - Chapel service                                                                                                                                       69
   Other charges                                                                                                                                                    -
   CREMATIONS SUB-TOTAL                                                                                                                                             582
   MAUSOLEUM
   Mausoleum - Right of interment                                                                                                                                    32
   Mausoleum - Interment                                                                                                                                             87
   Other charges                                                                                                                                                    -
   MAUSOLEUM SUB-TOTAL                                                                                                                                              119
   MEMORIALISATION
   Headstone                                                                                                                                                         96
   Monument                                                                                                                                                          63
   Plaque                                                                                                                                                            58
   Niche wall                                                                                                                                                        83
   Niche ground                                                                                                                                                      77
   Tree/plant/shrub                                                                                                                                                  77
   Object                                                                                                                                                            69
   Accessories                                                                                                                                                       75
   Remembrance items                                                                                                                                                104
   Other charges                                                                                                                                                    -
   MEMORIALISATION SUB-TOTAL                                                                                                                                        702

   TOTAL                                                                                                                                                          2,232

   LABOUR
 6 Please complete the labour worksheet                               <<refer link>>




  678296_3.XLS, Assumptions
                                                                    Costing Worksheet


   ASSUMPTIONS SHEET


FEE SETTING ASSUMPTIONS
   COMPETITIVE NEUTRALITY

   Do the competitive neutrality principles ('CNP') apply to this
 1 service? Please select yes or no from the drop-down list                      no

   CNP Adjustments
   Payroll tax
   If CNP apply, please insert total wages expense for the
 2 costing period below
   Total Wages expense                                                      350,000
   Payroll tax threshold                                                    $550,000
   Payroll tax payable                                                            no
   Payroll tax rate                                                           5.05%
   Other adjustments
   If CNP apply, please insert details of any other adjustments
   required
   Competitive advantage
   - please enter description / details
   Competitive disadvantage
   - please enter description / details

   PERPETUAL MAINTENANCE
 3 Uplift factor applied to service cost                                        20%
   If "other" selected, please provide details and appropriate %
   factor below:


   COST OF CAPITAL
 4 Uplift factor applied to service cost                                         8%
   If "other" selected, please provide details and appropriate %
   factor below:


   RETURN FOR EFFORT
 5 Uplift factor applied to service cost                                         5%
   If "other" selected, please provide details and appropriate %
   factor below:


   OTHER ADJUSTMENTS
 6 Please insert details as applicable:
   Premium for position
   Uplift factor applied to service cost                                        15%
   Other -
   Uplift factor applied to service cost

   GOODS AND SERVICES TAX
   Is GST applicable? Please select yes or no from the drop-down
 7 list                                                                          yes
   % uplift on proposed pricing                                                 10%




  678296_3.XLS, Assumptions
                                                                                                                                                                                                                    Costing Worksheet


LABOUR SHEET
(Please complete sections highlighted in yellow only)
                                                                                                             Annual                      Sick                     Public                Estimated               ON-COSTS
           Description               Hours per activity         Efficiency factor      Rate (per hour)       Leave     Loading          leave        RDO's       holidays   Effective    Labour       Superannuation   Workcover
                                                               (impact on hours)          $ Per Hr          $ Per Hr   $ Per Hr       $ per hr      $ per hr     $ per hr   hrly rate     Cost             Cost          cost
Gravediggers                                            3.00                    75%                35.00          2.69       0.47            1.08         1.62         1.35     42.20        168.81             15.19         4.78
Other                                                    -                      50%                25.00          1.92       0.34            0.77         1.15         0.96     30.14           -                 -            -
Other                                                    -                      50%                25.00          1.92       0.34            0.77         1.15         0.96     30.14           -                 -            -
Other                                                    -                     100%                25.00          1.92       0.34            0.77         1.15         0.96     30.14           -                 -            -
Other                                                    -                      50%                25.00          1.92       0.34            0.77         1.15         0.96     30.14           -                 -            -
Other                                                    -                      50%                25.00          1.92       0.34            0.77         1.15         0.96     30.14           -                 -            -
Other                                                    -                      50%                25.00          1.92       0.34            0.77         1.15         0.96     30.14           -                 -            -
Other                                                    -                      50%                25.00          1.92       0.34            0.77         1.15         0.96     30.14           -                 -            -
Other                                                    -                      50%                25.00          1.92       0.34            0.77         1.15         0.96     30.14           -                 -            -
Other                                                    -                      50%                25.00          1.92       0.34            0.77         1.15         0.96     30.14           -                 -            -
Other                                                    -                      50%                25.00          1.92       0.34            0.77         1.15         0.96     30.14           -                 -            -
Other                                                    -                      50%                25.00          1.92       0.34            0.77         1.15         0.96     30.14           -                 -            -
Other                                                    -                      50%                25.00          1.92       0.34            0.77         1.15         0.96     30.14           -                 -            -
TOTAL                                                   3.00                                                     1.98       0.35            0.79         1.19         0.99      31.07        168.81             15.19         4.78

OTHER LABOUR ASSUMPTIONS
Days                                                260.00
Consist of:
- annual leave                                       20.00
- sick leave                                          8.00
- RDO's                                              12.00
- Public holidays                                    10.00
- Work days                                         210.00
TOTAL                                               260.00

Percentage of non-work days                             19%
Apply leave loading                                      1%
Uplift to effective rate                                21%

On-Costs                                             Rates
- Superannuation                                       9%
- Workcover                                         2.60% <<obtained from Gazetted Industry Rates and Industry Claims cost rates for 2007/08>>




                                                                                                   C:\NrPortbl\Clients\JAMESL\678296_3.XLS
DATA CAPTURE SHEET
STATISTICAL INFORMATION - no. of service transactions
        Right of interment - lawn grave                    48
        Right of interment - lawn grave beam               74
        Right of interment - monumental foundation         42
       Right of interment - vault                          43
       Right of interment - cremated remains               36
       Right of interment - other charges                 -
       Interment - lawn graves                            146
       Interment - monumental foundation                  109
       Interment - monumental vault                       104
       Interment - cremated remains                       146
       Interment - Chapel service                           81
       Other charges                                      -
       Cremated remains                                   513
       Cremations - Chapel service                          69
       Other charges                                      -
       Mausoleum - Right of interment                       32
       Mausoleum - Interment                                87
       Other charges                                      -
       Headstone                                            96
       Monument                                             63
       Plaque                                               58
       Niche wall                                           83
       Niche ground                                         77
       Tree/plant/shrub                                     77
       Object                                               69
       Accessories                                          75
       Remembrance items                                  104
       Other charges                                      -


DIRECT COSTS                                                                                Expense item excluded from costings

ACTIVITYRight of interment - lawn grave                          Right of interment - lawn grave beam                Right of interment - monumental foundation      Right of interment - vault
         UNIT
BUSINESSInterment
       Land apportionment
DIRECT COSTS                                             6,000   Land apportionment                          6,600   Land apportionment                      7,200   Land apportionment            9,000
       Salaries & wages                                 30,000   Salaries & wages                           30,000   Salaries & wages                       30,000   Salaries & wages             30,000
       LSL provision                                       600   LSL provision                                 600   LSL provision                             600   LSL provision                   600
       Salary oncosts - w/cover                          1,160   Salary oncosts - w/cover                    1,160   Salary oncosts - w/cover                1,160   Salary oncosts - w/cover      1,160
       Salary oncosts - super                            2,700   Salary oncosts - super                      2,700   Salary oncosts - super                  2,700   Salary oncosts - super        2,700
       Other staff related                                 300   Other staff related                           240   Other staff related                       420   Other staff related             756
       Contractors                                         360   Contractors                                   300   Contractors                               540   Contractors                     576
       Materials - other                                   180   Materials - beams                             360   Materials - foundations                   600   Materials - vaults              780
       Depreciation                                      6,512   Materials - other                             420   Materials - other                         720   Materials - other               900
DATA CAPTURE SHEET
      Refunds - rights of interment           -   Depreciation                         6,512   Depreciation                          6,512    Depreciation                  6,512
      Repairs & maintenance                   240 Refunds - rights of interment          -     Refunds - rights of interment           -      Refunds - rights of interment   -
      Plant hire                              420 Repairs & maintenance                  540   Repairs & maintenance                   432    Repairs & maintenance           516
                                                  Plant hire                             600   Plant hire                            1,020    Plant hire                      984




ALLOCATABLE OVERHEADS


       Allocatable Overheads            Interment              Cremations         Mausoleum           Memorialisation          Pooled Costs
       Consultancy fees                        780                    240              1,200                      660
       Depreciation                         10,853                 10,853             65,119                  10,853
       Depreciation - cultural assets       10,853                 10,853             65,119                  10,853
       Fees and permits                      1,620                    168                300                      120
       Fringe benefits tax                     600                    276                240                      600
       Grounds maintenance supplies          5,820                      0              1,200                    1,500
       Mapping & tracking costs                600                      0                276                      120
       Phones & communications               1,080                    180                516                      180
       Printing & stationery                   600                    888                312                      240
       Repairs & maintenance                 3,900                      0              1,020                      540
       Salaries & wages                     30,000                 30,000             30,000                    6,000
       LSL provision                           600                    600                600                      120
       Salary oncosts - w/cover              1,160                  1,160              1,160                      232
       Salary oncosts - super                2,700                  2,700              2,700                      540
       Other staff related                     516                    420                144                      240
       Security                                300                    492                540                        0
       Unearned income adjustment              156                    300                408                    1,200
       Vehicle costs                         3,180                    432                900                    1,200
       Grounds maintenance                                                                                                         138,868
       Administration                                                                                                              341,374
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Service    Descriptor Name                          Code & name                                                  Descriptor Definition
Code                                                                                                                                                                                       Activity                                Business unit
1.4.11     Right of interment, bodily remains -     1.4.11 Right of interment, bodily remains - mausoleum,       Allocation of a public mausoleum crypt site in a group of 2. Groupings
           mausoleum, public - in group of 2        public - in group of 2                                       in a mausoleum allow individuals to be interred alongside family
                                                                                                                 members or others according to choice. Note that the fee includes
                                                                                                                 the right of interment for one person only.
                                                                                                                                                                                           Mausoleum - Right of interment          Mausoleum
1.4.12     Right of interment, bodily remains -     1.4.12 Right of interment, bodily remains - mausoleum,       Allocation of a public mausoleum crypt site in a group of 3. Groupings
           mausoleum, public - in group of 3        public - in group of 3                                       in a mausoleum allow individuals to be interred alongside family
                                                                                                                 members or others according to choice.
                                                                                                                                                                                           Mausoleum - Right of interment          Mausoleum
1.4.13     Right of interment, bodily remains -     1.4.13 Right of interment, bodily remains - mausoleum,       Allocation of a public mausoleum crypt site in a group of 4. Groupings
           mausoleum, public - in group of 4        public - in group of 4                                       in a mausoleum allow individuals to be interred alongside family
                                                                                                                 members or others according to choice.
                                                                                                                                                                                           Mausoleum - Right of interment          Mausoleum
1.4.14     Right of interment, bodily remains -     1.4.14 Right of interment, bodily remains - mausoleum,       Allocation of a public mausoleum crypt site in a group of 10.
           mausoleum, public - in group of 10       public - in group of 10                                      Groupings in a mausoleum allow individuals to be interred alongside
                                                                                                                 family members or others according to choice.
                                                                                                                                                                                           Mausoleum - Right of interment          Mausoleum
1.5.10     Right of interment, bodily remains -     1.5.10 Right of interment, bodily remains - mausoleum,       Allocation of a private mausoleum crypt site for individual placement.
           mausoleum, private - individual          private - individual placement                               In a private mausoleum, there is no additional charge for the choice
           placement                                                                                             of placement. The entire mausoleum will generally be dedicated to
                                                                                                                 members of the same family.
                                                                                                                                                                                           Mausoleum - Right of interment          Mausoleum
2.6.15.8   Right of interment, cremation            2.6.15.8 Right of interment, cremation memorials - niche     A perpetual allocation of a wall niche site for single placement of
           memorials - niche (wall) - single -      (wall) - single - perpetual                                  cremated remains.
           perpetual                                                                                                                                                                       Right of interment - cremated remains   Interment
2.6.15.9   Right of interment, cremation            2.6.15.9 Right of interment, cremation memorials - niche     A 25 year allocation of a wall niche site for single placement of
           memorials - niche (wall) - single - 25   (wall) - single - 25 years                                   cremated remains.
           years                                                                                                                                                                           Right of interment - cremated remains   Interment
2.6.16.8   Right of interment, cremation            2.6.16.8 Right of interment, cremation memorials - niche     A perpetual allocation of a wall niche site for double placement of
           memorials - niche (wall) - double -      (wall) - double - perpetual                                  cremated remains.
           perpetual                                                                                                                                                                       Right of interment - cremated remains   Interment
2.6.16.9   Right of interment, cremation            2.6.16.9 Right of interment, cremation memorials - niche     A 25 year allocation of a wall niche site for double placement of
           memorials - niche (wall) - double - 25   (wall) - double - 25 years                                   cremated remains.
           years                                                                                                                                                                           Right of interment - cremated remains   Interment
2.6.17.8   Right of interment, cremation            2.6.17.8 Right of interment, cremation memorials - niche     A perpetual allocation of a wall niche site for multiple placement of
           memorials - niche (wall) - multiple -    (wall) - multiple - perpetual                                cremated remains.
           perpetual                                                                                                                                                                       Right of interment - cremated remains   Interment
2.6.17.9   Right of interment, cremation            2.6.17.9 Right of interment, cremation memorials - niche     A 25 year allocation of a wall niche site for multiple placement of
           memorials - niche (wall) - multiple - 25 (wall) - multiple - 25 years                                 cremated remains.
           years                                                                                                                                                                           Right of interment - cremated remains   Interment
2.6.18.8   Right of interment, cremation            2.6.18.8 Right of interment, cremation memorials - niche     A perpetual allocation of a wall niche site for shared placement of
           memorials - niche (wall) - shared -      (wall) - shared - perpetual                                  cremated remains.
           perpetual                                                                                                                                                                       Right of interment - cremated remains   Interment
2.6.18.9   Right of interment, cremation            2.6.18.9 Right of interment, cremation memorials - niche     A 25 year allocation of a wall niche site for shared placement of
           memorials - niche (wall) - shared - 25   (wall) - shared - 25 years                                   cremated remains.
           years                                                                                                                                                                           Right of interment - cremated remains   Interment
2.7.15.8   Right of interment, cremation            2.7.15.8 Right of interment, cremation memorials - niche     A perpetual allocation of a ground niche site for individual placement
           memorials - niche (ground) - single -    (ground) - single - perpetual                                of cremated remains.
           perpetual                                                                                                                                                                       Right of interment - cremated remains   Interment
2.7.15.9   Right of interment, cremation            2.7.15.9 Right of interment, cremation memorials - niche     A 25 year allocation of a ground niche site for individual placement of
           memorials - niche (ground) - single -    (ground) - single - 25 years                                 cremated remains.
           25 years                                                                                                                                                                        Right of interment - cremated remains   Interment

           Prepared by Rural and Regional and Aged Care Services Division, Victorian Government Department of Human Services, 10 June 2005.                                                                                          Page 2 of 10
                                                                              9LFWRULDQ &HPHWHU\ 7UXVW 6HUYLFH 'HVFULSWRUV DQG 'HILQLWLRQV

Service    Descriptor Name                            Code & name                                                 Descriptor Definition
Code                                                                                                                                                                                        Activity                                Business unit
2.7.16.8   Right of interment, cremation         2.7.16.8 Right of interment, cremation memorials - niche         A perpetual allocation of a ground niche site for double placement of
           memorials - niche (ground) - double - (ground) - double - perpetual                                    cremated remains.
           perpetual                                                                                                                                                                        Right of interment - cremated remains   Interment
2.7.16.9   Right of interment, cremation              2.7.16.9 Right of interment, cremation memorials - niche    A 25 year allocation of a ground niche site for double placement of
           memorials - niche (ground) - double -      (ground) - double - 25 years                                cremated remains.
           25 years                                                                                                                                                                         Right of interment - cremated remains   Interment
2.7.17.8   Right of interment, cremation              2.7.17.8 Right of interment, cremation memorials - niche    A perpetual allocation of a ground niche site for multiple placement of
           memorials - niche (ground) - multiple -    (ground) - multiple - perpetual                             cremated remains.
           perpetual                                                                                                                                                                        Right of interment - cremated remains   Interment
2.7.17.9   Right of interment, cremation           2.7.17.9 Right of interment, cremation memorials - niche       A 25 year allocation of a ground niche site for multiple placement of
           memorials - niche (ground) - multiple - (ground) - multiple - 25 years                                 cremated remains.
           25 years                                                                                                                                                                         Right of interment - cremated remains   Interment
2.7.18.8   Right of interment, cremation              2.7.18.8 Right of interment, cremation memorials - niche    A perpetual allocation of a ground niche site for shared placement of
           memorials - niche (ground) - shared -      (ground) - shared - perpetual                               cremated remains.
           perpetual                                                                                                                                                                        Right of interment - cremated remains   Interment
2.7.18.9   Right of interment, cremation              2.7.18.9 Right of interment, cremation memorials - niche    A 25 year allocation of a ground niche site for shared placement of
           memorials - niche (ground) - shared -      (ground) - shared - 25 years                                cremated remains.
           25 years                                                                                                                                                                         Right of interment - cremated remains   Interment
2.8.15.8   Right of interment, cremation              2.8.15.8 Right of interment, cremation memorials - tree /   A perpetual allocation of a site marked by a tree, shrub or rose for
           memorials - tree / shrub / rose - single   shrub / rose - single - perpetual                           individual placement of cremated remains.
           - perpetual                                                                                                                                                                      Right of interment - cremated remains   Interment
2.8.15.9   Right of interment, cremation              2.8.15.9 Right of interment, cremation memorials - tree /   A 25 year allocation of a site marked by a tree, shrub or rose for
           memorials - tree / shrub / rose - single   shrub / rose - single - 25 years                            individual placement of cremated remains.
           - 25 years                                                                                                                                                                       Right of interment - cremated remains   Interment
2.8.16.8   Right of interment, cremation              2.8.16.8 Right of interment, cremation memorials - tree /   A perpetual allocation of a site marked by a tree, shrub or rose for
           memorials - tree / shrub / rose -          shrub / rose - double - perpetual                           double placement of cremated remains.
           double - perpetual                                                                                                                                                               Right of interment - cremated remains   Interment
2.8.16.9   Right of interment, cremation              2.8.16.9 Right of interment, cremation memorials - tree /   A 25 year allocation of a site marked by a tree, shrub or rose for
           memorials - tree / shrub / rose -          shrub / rose - double - 25 years                            double placement of cremated remains.
           double - 25 years                                                                                                                                                                Right of interment - cremated remains   Interment
2.8.17.8   Right of interment, cremation              2.8.17.8 Right of interment, cremation memorials - tree /   A perpetual allocation of a site marked by a tree, shrub or rose for
           memorials - tree / shrub / rose -          shrub / rose - multiple - perpetual                         multiple placement of cremated remains.
           multiple - perpetual                                                                                                                                                             Right of interment - cremated remains   Interment
2.8.17.9   Right of interment, cremation              2.8.17.9 Right of interment, cremation memorials - tree /   A 25 year allocation of a site marked by a tree, shrub or rose for
           memorials - tree / shrub / rose -          shrub / rose - multiple - 25 years                          multiple placement of cremated remains.
           multiple - 25 years                                                                                                                                                              Right of interment - cremated remains   Interment
2.8.18.8   Right of interment, cremation              2.8.18.8 Right of interment, cremation memorials - tree /   A perpetual allocation of a site marked by a tree, shrub or rose for
           memorials - tree / shrub / rose -          shrub / rose - shared - perpetual                           shared placement of cremated remains.
           shared - perpetual                                                                                                                                                               Right of interment - cremated remains   Interment
2.8.18.9   Right of interment, cremation              2.8.18.9 Right of interment, cremation memorials - tree /   A 25 year allocation of a site marked by a tree, shrub or rose for
           memorials - tree / shrub / rose -          shrub / rose - shared - 25 years                            shared placement of cremated remains.
           shared - 25 years                                                                                                                                                                Right of interment - cremated remains   Interment
2.9.15.8   Right of interment, cremation              2.9.15.8 Right of interment, cremation memorials - garden -A perpetual allocation of a site adjacent to a garden for individual
           memorials - garden - single -              single - perpetual                                         placement of cremated remains.
           perpetual                                                                                                                                                                        Right of interment - cremated remains   Interment
2.9.15.9   Right of interment, cremation              2.9.15.9 Right of interment, cremation memorials - garden -A 25 year allocation of a site adjacent to a garden for individual
           memorials - garden - single - 25 years     single - 25 years                                          placement of cremated remains.
                                                                                                                                                                                            Right of interment - cremated remains   Interment
2.9.16.8   Right of interment, cremation              2.9.16.8 Right of interment, cremation memorials - garden -A perpetual allocation of a site adjacent to a garden for double
           memorials - garden - double -              double - perpetual                                         placement of cremated remains.
           perpetual                                                                                                                                                                        Right of interment - cremated remains   Interment


           Prepared by Rural and Regional and Aged Care Services Division, Victorian Government Department of Human Services, 10 June 2005.                                                                                           Page 3 of 10
                                                                                                                   Costing Worksheet

   SERVICE COST SHEET (no input required)


   Fee code & description 110.1 ROI - adult - front lawn area
   DHS fee descriptor     1.1.1.1 Right of interment, bodily remains - lawn - plaque - adults' section

   Business unit             Interment
   Service stream            Right of interment - lawn grave

                             Transaction data summary for this service
                             No. of services provided for this service stream                       48
                             No. of services provided by this service business unit                 829
                             Total no. of services (transactions) provided                         2232

                             Direct Costs                                                         Cost
                             Land apportionment                                                             125
                             Salaries & wages                                                               169
                             LSL provision                                                                   13
                             Salary oncosts - w/cover                                                         5
                             Salary oncosts - super                                                          15
                             Other staff related                                                              6
                             Contractors                                                                      8
                             Materials - other                                                                4
                             Depreciation                                                                   136
                             Refunds - rights of interment                                                  -
                             Repairs & maintenance                                                            5
                             Plant hire                                                                       9
                                                                                          0                 -
                                                                                          0                 -
                                                                                          0                 -
                                                                                          0                 -
                             SUB-TOTAL                                                        $             493

                             Allocatable overheads

                             Consultancy fees                                                                 1
                             Depreciation                                                                    13
                             Depreciation - cultural assets                                                  13
                             Fees and permits                                                                 2
                             Fringe benefits tax                                                              1
                             Grounds maintenance supplies                                                     7
                             Mapping & tracking costs                                                         1
                             Phones & communications                                                          1
                             Printing & stationery                                                            1
                             Repairs & maintenance                                                            5
                             Salaries & wages                                                                36
                             LSL provision                                                                    1
                             Salary oncosts - w/cover                                                         1
                             Salary oncosts - super                                                           3
                             Other staff related                                                              1
                             Security                                                                         0
                             Unearned income adjustment                                                       0
                             Vehicle costs                                                                    4
                             SUB-TOTAL                                                        $              87

                             Pooled Costs

                             Grounds Maintenance (total)                                      $          138,868
                             Percentage utilisation                                                           8%
                             Total cost per service stream (annual)                                       10,415
                             Assignment per service                                           $              217

                             Administration Costs (total)                                     $          341,374
                             Assignment per service                                           $              153

                             SUB-TOTAL                                                        $             370


                             TOTAL SERVICE COST                                               $             950



678296_3.XLS, Service cost
                                                                                                                                   Costing Worksheet



FEE SETTING SHEET (no input required)

Fee code & description                                  110.1 ROI - adult - front lawn area
DHS fee descriptor                                      1.1.1.1 Right of interment, bodily remains - lawn - plaque - adults' section

Business unit                                           Interment
Service stream                                          Right of interment - lawn grave

Costing

Total service cost                   $        950                                                           Activity_cost

Competitive Neutrality

Payroll tax                                    -
Competitive advantage                          -
Competitive disadvantage                       -

SUB-TOTAL                            $         -

Perpetual maintenance

Perpetual maintenance                $        190                                                           Assumptions_Perpmaintenance

SUB-TOTAL                            $        190

Cost of capital

Allowance for cost of capital        $             76                                                       Assumptions_costofcapital

SUB-TOTAL                            $             76

Return for effort

Allowance for return for effort      $             48                                                       Assumptions_returnforeffort

SUB-TOTAL                            $             48

Other adjustments

Premium for position                 $        143


SUB-TOTAL                            $        143



PROPOSED FEE                         $       1,406

Goods and Services Tax

GST component                        $        141

TOTAL PROPOSED FEE (including GST)   $       1,547




                                         C:\NrPortbl\Clients\JAMESL\678296_3.XLS
                                     Common Chart of Accounts & Reporting
                                                             User Manual


DHS SUBMISSIONS
In addition to the 6 monthly report in VGCOA format, DHS may request submission of:
ƒ Annual financial data from the Trusts; and,
ƒ Ad hoc data and reports to satisfy specific information requirements of Government.



Annually

The financial data to be submitted on an annual basis includes:
ƒ Balance sheet items,
ƒ Income statement items, and
ƒ Statistical information.



Balance sheet items

The details to be submitted will be at the summary balance sheet level as follows:
ƒ Cash at bank
ƒ Cash on hand
ƒ Accounts receivable
ƒ Sundry debtors
ƒ Accrued income
ƒ Prepayments
ƒ Inventories
ƒ Inventories – work in progress
ƒ Investments
ƒ Property, plant & equipment
ƒ Capital works in progress
ƒ Intangible assets
ƒ Investments – NC
ƒ Bank overdraft
ƒ Bank loan
ƒ Accounts payable
ƒ Accounts payable – capital expenditure
ƒ Sundry creditors
ƒ Deposits and advances repayable
ƒ Accruals
ƒ GST clearing
ƒ Clearing accounts
ƒ Lease liability
ƒ Unearned income
ƒ Employee entitlements

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ƒ   Bank loan – NC
ƒ   Lease liability – NC
ƒ   Employee entitlements – LSL
ƒ   Contributed capital
ƒ   Retained earnings
ƒ   Current year surplus (deficit)
ƒ   Asset revaluation reserve
ƒ   Available-for-sale investments revaluation reserve
ƒ   Perpetual maintenance reserve



Income statement items

The details to be submitted will be at the summary income statement level as follows:
ƒ Income for each of:
           o Interments
           o Cremation services
           o Mausoleum
           o Memorialisation
           o Investments
ƒ Direct costs for each of:
           o Interments
           o Cremation services
           o Mausoleum
           o Memorialisation
           o Investments
ƒ Allocatable overheads for each of:
           o Interments
           o Cremation services
           o Mausoleum
           o Memorialisation
           o Investments
ƒ Net contribution for each of:
           o Interments
           o Cremation services
           o Mausoleum
           o Memorialisation
           o Investments
ƒ Grounds maintenance
ƒ Administration
ƒ Net operating surplus (deficit)
ƒ Other income (expenses)
ƒ Net surplus (deficit)




                                                                                    Page 273
Issue date: July 2008
                                       Common Chart of Accounts & Reporting
                                                               User Manual

Statistical information

Statistical information in relation to the Trust’s activities and cemetery operations such as the
number of:
ƒ New grave sites sold during the year
ƒ New interments performed during the year
ƒ Cremations performed during the year
ƒ Interments performed since inception
ƒ Available prepared sites as at 30 June
ƒ Potential available sites (utilising presently undeveloped areas) as at 30 June



Format of submissions

DHS will require this information in a format suitable for upload to their system. The
specifications of the required format are presently being developed. Full details will be
provided as soon as they are available.




                                                                                        Page 274
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                                                               User Manual


Ad hoc
DHS may require, from time to time, ad hoc data and reporting from the Trusts to satisfy
information requirements of Government in addition to the annual reporting requirements.
This data will generally be derived from the balance sheet and income statement; however,
some data may need to be extracted from other sources such as payroll records.

Examples of ad hoc data requests include:
ƒ Specific asset, liability and/or equity balances at a particular point in time - as shown in the
  summary balance sheet
ƒ Composition of specific asset, liability and/or equity balances at a particular point in time -
  as may be shown in the notes to the balance sheet
ƒ Cost of maintaining individual cemetery sites versus income generated by those sites - as
  shown in the income statement for the specific site
ƒ Cost of maintaining grounds, crematoria and mausolea - as shown in the schedules to the
  income statement
ƒ Direct costs segmented by service - as shown in the schedules to the income statement
ƒ Exception reporting on major capital projects - similar to capital expenditure analysis
  worksheet
ƒ Expenditure on specific activities such as entertainment, conferences, consultancy, travel -
  may be extracted from general ledger account
ƒ Total cost of services provided by council to cemetery trust at global level and segmented
  by service - from general ledger, account balance per service stream
ƒ Staffing numbers and banded salary information – may be extracted from payroll records
ƒ Total expenditure on termination payments – may be extracted from payroll records
ƒ Statistical information such as number of cremations, number of interments – information
  presently collated and reported



Format of submissions

The format of submissions in response to ad hoc requests will be advised at the time of the
request.




                                                                                         Page 275
Issue date: July 2008
                                              Common Chart of Accounts & Reporting
                                                                      User Manual


GLOSSARY
For ease of reference purposes, we have set out below:
ƒ Listing of common acronyms and their associated description
ƒ Explanation of some commonly used accounting terms (not included within the data
  definitions)


Acronyms

  Acronym                                              Description

ACCA                    Australasian Cemeteries & Crematoria Association

AG                      Auditor-General

AOH                     Allocatable overheads

C&CA                    Cemeteries and Crematoria Act 2005

CCA                     Cemeteries Common Chart of Accounts

CCAV                    Cemeteries & Crematoria Association of Victoria

CSF                     Critical Success Factor

DHS                     Department of Human Services

DSE                     Department of Sustainability and Environment

DTF                     Department of Treasury and Finance

FBT                     Fringe Benefits Tax

FMA                     Financial Management Act 1994

GST                     Goods and Services Tax

KPI                     Key Performance Indicators

OH&S                    Occupational health & safety

PAYG                    Pay As You Go withholding

SDMF                    Standing Directions of the Minister for Finance

SMART                   Specific, Measurable, Achievable, Relevant, Timely


                                                                                Page 276
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  Acronym                                             Description

SSA                     State Services Authority

VAGO                    Victorian Auditor-Generals Office

VGCOA                   Victorian Government Chart of Accounts




                                                                           Page 277
Issue date: July 2008
                                    Common Chart of Accounts & Reporting
                                                            User Manual


Commonly used accounting terms

           Term                                      Explanation

Balance sheet           Discloses the financial position of the Trust at a particular point in
                        time

Bank reconciliation     Represents a comparison between the bank balance per your bank
                        statements and the Trust’s cash book calculated bank balance at a
                        particular point in time. Any difference between the two should be
                        represented by cheques not yet presented at the bank (ie cheques
                        sent to your creditors that they have not yet banked) and receipts
                        processed through the cash book but not yet deposited to your bank
                        account.

Cash flow forecast      Provides details of estimated future cash receipts and estimated
                        future cash payments based on the Trust’s planned activities during
                        a specified period

Expenses                Represent costs incurred during the normal course of trading
                        activities and operating a business during any period (excluding
                        items included in direct costs)

Financial Statements    This term is generally used to describe the formal reports prepared
                        from the accounting records that disclose the financial position at a
                        point in time and the financial performance for a specified period

Fixed costs             This classification relates to costs incurred that do not necessarily
                        vary directly, or in proportion, with increases / decreases in the
                        business’s trading activities. For example, rent remains constant for
                        a specified period regardless of the level of business traded during
                        that period

Funds flow statement    Management tool used to identify the cash generated from the
                        trading activities of the Trust, and how this cash has been utilised by
                        the business during a specified period

Income                  Represents the earnings (or revenue) generated from the business’s
                        trading activities

Income statement        Discloses the performance of the Trust over a specified period of
                        time

Key Performance         Refers to measures (or metrics) used to aid a business identify and
Indicators (‘KPI’)      measure its progress towards achieving its goals and objectives. KPI
                        may be financially based or non-financial



                                                                                       Page 278
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           Term                                      Explanation

Net assets              This term is used to describe the difference between total assets less
                        total liabilities; ie net assets = total assets – total liabilities.
                        Consequently, net assets is equivalent to equity.

Net surplus (deficit)   Refers to the value arrived at after adding other income and
                        deducting other expenses from operating surplus – ie net surplus =
                        operating surplus + other income – other expenses. A net deficit is
                        incurred if the value so calculated is negative (or less than 0)

Operating surplus       Refers to the value arrived at after deducting direct costs and
(deficit)               expenses from income – ie operating surplus = income – direct costs
                        – expenses (including allocatable overheads). If the total of direct
                        costs and expenses exceeds the income for the period, the business
                        is said to have incurred an operating deficit

Petty cash float        Small amount of money / cash (less than $1,000 generally) retained
                        on premises for minor business purchases such as staff amenities. As
                        cash is withdrawn from the float for specific purchases, a receipt or
                        docket should be received for the corresponding cash amount. When
                        the float is low (ie little cash), a cheque will be drawn to reimburse
                        the float for the amount of the receipts / dockets held. At any time,
                        the total of the receipts / dockets plus the cash on hand should equal
                        the total original amount of the float.

Profitability budget    Refers to an estimation of all income items (operating and other) to
                        be earned and all costs (operating and other expenses, and direct
                        costs) to be incurred based on planned business activities

Trial balance           A listing of all account balances within the general ledger (account
                        records) of the Trust at a given point in time

Variable costs (or      This classification relates to costs incurred by a Trust that vary
variable expenses)      directly, or in proportion, with increases / decreases in the business’s
                        trading activities. Gas (used for cremation services) expense is an
                        example of costs that fall within this classification.




                                                                                      Page 279
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Statistical information

Statistical information in relation to the Trust’s activities and cemetery operations such as the
number of:
ƒ New grave sites sold during the year
ƒ New interments performed during the year
ƒ Cremations performed during the year
ƒ Interments performed since inception
ƒ Available prepared sites as at 30 June
ƒ Potential available sites (utilising presently undeveloped areas) as at 30 June



Format of submissions

DHS require the above information in a format suitable for upload to their system. The
preferred format is ‘comma separated values’ or ‘CSV’ format.

An excel template has been developed to extract the data from the balance sheet and income
statement reports. Each balance sheet and income statement item is captured in a separate
column. Two header rows are included in the excel template to distinguish between data
classifications, and the reports from which the information is drawn. The template also
includes columns for manual input of responses to request for statistical information as noted
above. These columns appear at the far right and are headed Q1 to Q6 inclusive. A copy of
the template (including guidelines on preparation) is provided on the pages following this
sub-section.

Following extraction of the information using the excel template, the excel file may be
converted to ‘microsoft office excel comma separated values’ format utilising the save as
option on the file menu. Prior to forwarding the CSV file to DHS, the first header row should
be deleted to facilitate upload by DHS. Guidelines on the conversion to DHS preferred
format are also included in the excel template file for your reference.




                                                                                        Page 274
Issue date: August 2008
DHS SUBMISSIONS - ANNUAL REPORTING GUIDELINES

Preparation - 'accounts' tab
Financial information
Each item appearing on the summary balance sheet and the summary income statement reports is entered in to
a column on the 'accounts' sheet
The first row of the accounts sheet denotes the report and classification from which the item is sourced. This
is for your reference purposes when checking values to final reports.
The second row of the accounts sheet denotes the item description (for example, cash at bank). This description
must not be changed as it is used by DHS to upload the data to the correct field.
The value for each item is shown in the third row. A vertical look-up function has been used to extract the
values from the summary reports. This function (if retained) will need to be updated to reference the Trust's
summary report spreadsheet file.
Another method that may be used to extract the data is to reference each field directly through the use of + key
followed by the cell reference in the relevant file.
The value for each item may be manually entered if links to other files is not desired.
Columns should not be deleted. If the value of the item is $nil, then 0 (ie zero) should be entered.

Statistical information
Statistical information is required to be entered in the far right hand columns - first row heading "Statistical
information" and second row headings Q1 to Q6 inclusive.
The statistical information questions are provided in the box to the right of these columns for reference.
The responses to these questions may be manually entered (as per the template) or linked to another file
in a similar manner as that for the financial information.
Columns should not be deleted. If the value of the item is $nil, then 0 (ie zero) should be entered.


Conversion to CSV format
Ensure the file is properly saved in excel prior to conversion. This copy of the file should be retained for possible
future reference.
Re-open the excel file and delete:
- this guide sheet
- row 1 on the accounts sheet
- columns BO to BR inclusive
Save the file in CSV format by going to the menu bar and:
- click on File - Save as
- change Save as type (in pop up box) to "CSV (Comma delimited) (*.csv)"
- enter name of file (for example, "Trust name_accounts_2008")
- click Save




                                                                                                                   Page 1 of 5
Balance sheet - assets                                                                                                                                      Balance sheet - liabilities

                                                                                                                                                                                            Accounts
                                                                             Inventories -               Property,     Capital                                                              payable -              Deposits and
Cash at   Cash on Accounts       Sundry   Accrued                            work in                     plant &       works in Intangible   Investments - Bank                  Accounts   capital      Sundry    advances               GST
bank      hand      receivable debtors    income    Prepayments Inventories progress       Investments   equipment     progress assets       NC             overdraft Bank loan payable     expenditure creditors repayable     Accruals clearing
   327762      1000        68283        0     12450        27800       74196         53518       5550000       3719400    200000       49700        6000000          0         0      36469            0         0       15000          0      6138
                                                                                 Balance sheet - equity                                                            Income statement - income                                                Income statement - direct c

                                                                                                             Current                  Available-for-
                                                          Lease       Employee                               year       Asset         sale investments Perpetual
Clearing Lease      Unearned    Employee      Bank loan - liability - entitlements - Contributed    Retained surplus    Revaluation   revaluation       maintenance                  Cremation
accounts liability  income      entitlements NC           NC          LSL            capital        earnings (deficit) Reserve        reserve           reserve         Interments   services     Mausoleum    Memorialisation Investments   Interments
    11538     45000      158769        267423          0       63000          38497          3000000 1442650      37175       1000000            212450         9750000        82722        83000        34000             19850       27413          27845
tatement - direct costs                                                Income statement - allocatable overheads                                Income statement - net contribution                                      Income statement - pooled costs




       Cremation                                                                    Cremation                                                               Cremation                                                  Grounds
       services       Mausoleum     Memorialisation    Investments     Interments   services       Mausoleum    Memorialisation    Investments Interments   services     Mausoleum    Memorialisation    Investments   maintenance       Administration
                33023         13699               8258            9027        18508          23597        11145               5556         4037       36369        26380         9156               6036         14349             13642              24400
Income statement - results           Statistical information




Net operating Other
surplus       income      Net surplus Q1          Q2           Q3          Q4           Q5          Q6
        54248       12000         66248     428         399         1354        30672        1063        10486




                                                                                                                 Q    Number of ….
                                                                                                                 Q1   New grave sites sold during year?
                                                                                                                 Q2   New interments during year?
                                                                                                                 Q3   Cremations performed during the year?
                                                                                                                 Q4   Interments performed since inception?
                                                                                                                 Q5   Available prepared sites as at 30 June?
                                                                                                                 Q6   Potential available sites (undeveloped areas)?
Louise James
From:                            Louise James
Sent:                            Wednesday, 1 October 2008 10:57 AM
To:                              Trudy, BCT Finance; Cindy Murphy; Dale Mitchell; Howard Brownscombe; Jan Brooks;
                                 Kevin Stratton; Kim Le (kle@keilorcemetery.com.au); Lauren Siladi;
                                 ljr@ballaratcemeteries.com.au; Louise O'Bryan; andersonscreekcemetery@bigpond.com;
                                 Natarsha Ellerton; Michael O'Riordan; Trevor Colbert; Harold Liu; Tony Pignatelli
Cc:                              Anna Achia; Bryan Crampton; GEOFF WALSH
Subject:                         CCA - costing worksheet template
Attachments:                     Clients_752613_1_Costing worksheet template - update 09-08 (protect).XLS




Dear All

Costing worksheet template - update

We advise that the Victorian State Revenue Office reduced the payroll tax rate to 4.95% (from the previous rate of
5.05%) effective from 1 July 2008. The threshold is still $550,000 per annum. For fee setting purposes, an
adjustment for payroll tax may be required if the competitive neutrality principles apply to the supply of the goods
and services. We have updated the costing worksheet template for this change to the payroll tax rate. Please
replace any previous version of the costing worksheet template on your system with the attached file as soon as
possible.

Regards,


Louise James | Senior Manager

Pitcher Partners Consulting Pty Ltd
Level 19, 15 William Street, Melbourne VIC 3000 | www.pitcher.com.au
T: 03 8610 5389 | F: 03 8610 5791 | M: 0408 318 084 | louise.james@pitcher.com.au




                                                                 1
Phase Six – Project review                            (DHS – CCA project)


     Appendix E – Phase Four report

     A copy of our Report on Phase Four of Six – Develop and Carry Out Implementation Plans is set out on
     the following pages.




     Commercial in Confidence                                                                Page 355
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Report on Phase Four of Six –
Develop and Carry Out
Implementation Plans


The Implementation of the Common Chart of
Accounts for Cemeteries and Crematoria
(“CCA Project”)


September 2008




Geoff Walsh
Executive Director

Pitcher Partners Consulting Pty Ltd
Level 19, 15 William Street
Melbourne VIC 3000
Telephone +61 3 8610 5186
Facsimile +61 3 8610 5999
Email geoff.walsh@pitcher.com.au
Phase Four – Implementation                                                           (DHS – CCA project)


      Table of Contents



      Executive Summary................................................................................................................................. 2

      1       Project overview............................................................................................................................. 3

      2       Brief – Phase Four ......................................................................................................................... 3

      3       Approach ....................................................................................................................................... 4

      4       Implementation process................................................................................................................. 5

              4.1 Planning stage ......................................................................................................................... 5
              4.2 Review stage ........................................................................................................................... 5
              4.3 Mapping stage ......................................................................................................................... 7
              4.4 Migrate stage ........................................................................................................................... 8
              4.5 Trial stage ................................................................................................................................ 9
              4.6 Training stage .......................................................................................................................... 9
              4.7 Go Live stage......................................................................................................................... 10
      5       Implementation outcomes............................................................................................................ 11

              5.1 Implemented .......................................................................................................................... 11
              5.2 Yet to implement .................................................................................................................... 11
      6       Next Phase – Phase Five ............................................................................................................ 12

      Appendix A – Implementation plan template ......................................................................................... 13

      Appendix B – Example “mapping” sheet ............................................................................................... 15




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Phase Four – Implementation                                   (DHS – CCA project)


      Executive Summary

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


      The CCA project has been 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 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 for Phase Four calls for the development of a plan for the implementation of the CCA
      in the general ledger for the 2007/08 financial year for each Trust and subsequently, assisting
      each Trust with the execution of the developed plan.


      Our approach in meeting the requirements of the brief included the development of an
      implementation plan template which may be used as a checklist of matters for consideration in
      relation to each implementation. The template was developed using Microsoft Project to
      facilitate tailoring of tasks, resource allocations and time frames to the specific requirements of
      each Trust.


      The implementation process comprises seven (7) key stages – planning, review, mapping,
      migrate, trial, training and go live. Each stage incorporates a number of tasks to be performed
      to enable the CCA to be implemented in an efficient and effective manner. An overview of each
      of these stages is provided within this report.


      On the basis of information provided to us, eleven (11) of the fourteen (14) Trusts have
      implemented the CCA in their general ledger for the 2007/08 financial year. We understand
      that, following implementation, these Trusts are capturing data on a transactional basis in
      accordance with the CCA principles and guidelines. At this time, the remaining three (3) Trusts
      are yet to implement the CCA in their general ledger.


      This report marks the conclusion of Phase Four of the project.




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Phase Four – Implementation                                  (DHS – CCA project)


      1 Project overview

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


      The CCA project has been 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 project comprises six distinct, but inter-connected, phases as follows:
      ƒ   Phase One – update the CCA
      ƒ   Phase Two – assessment of available resources
      ƒ   Phase Three – development of management tools
      ƒ   Phase Four – develop and carry out implementation plan
      ƒ   Phase Five – develop and deliver training program
      ƒ   Phase Six – evaluation of project activities and outcomes in context of primary objective,
          and goals
      Each phase requires the successful completion of a number of activities in order to provide the
      deliverable at the conclusion of the phase. The inter-connectedness of the phases relates to
      the nature in which each phase builds on an earlier one whilst being dependent on phases to
      take place.




      2 Brief – Phase Four

      The brief in respect to Phase Four calls for the development of an implementation plan for each
      Trust and subsequently, assisting the Trust with the execution of the developed plan.
      Processes and actions to be included for consideration within each implementation plan (as a
      minimum) included:
      ƒ   Identification of key personnel, assignment of tasks and timeframes for delivery
      ƒ   Mapping of existing cemetery accounting and organisational structures to the CCA
      ƒ   Migration of existing balances
      ƒ   Integration of business rules
      ƒ   Trialling of the proposed chart in a test environment
      ƒ   Development and production of management reports
      ƒ   Transfer of chart to live system


      This report marks the conclusion of this phase and comprises:
      ƒ   An overview of the implementation process; and,
      ƒ   A summary of implementation outcomes achieved.




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Phase Four – Implementation                                 (DHS – CCA project)


      3 Approach

      Our approach was to build on our observations and findings from prior project phases in order to
      appropriately tailor activities to meet each Trust’s requirements.


      Our methodology involved:
      ƒ   Meeting and briefing with Cemeteries and Crematoria Program (‘CCP’) project team to
          reaffirm objectives.
      ƒ   Development of an implementation plan template using Microsoft Project. The template
          acted as a checklist of matters for consideration in relation to each implementation; and, the
          use of Microsoft Project as the development tool enabled flexibility to easily add tasks and
          modify timeframes to meet each Trust’s specific requirements.
      ƒ   Development of a chart of accounts (within QuickBooks accounting system package) in a
          consistent manner with the CCA principles and guidelines. An account coding structure
          was applied to the chart which facilitates the preparation of management reports as
          developed during Phase Three of the project. The chart (including coding structure) was:
          o   Provided to all Trusts for reference purposes when determining an appropriate account
              numbering system and level of account detail for their operations; and,
          o   Utilised by four of the five Trusts using QuickBooks as the basis for their new chart.
      ƒ   Convening initial planning meetings on site with each Trust (with the exception of the
          Mildura Cemetery Trust1) to establish tasks, and allocate responsibilities and timeframes
      ƒ   Ongoing discussions and correspondence with each Trust, as well as attending to allocated
          tasks, during the course of implementation to maintain momentum
      ƒ   Regular progress updates to inform the CCP project team
      ƒ   Ongoing discussions and correspondence with the CCP project team to reconfirm approach
          during the implementation process
      ƒ   Draft and finalisation of our report, providing an overview of the implementation process
          and a summary of outcomes, to mark the conclusion of Phase Four (Deliverable #4)




      1
       An on-site planning meeting was not held with Mildura Cemetery Trust; however, the implementation
      plan was discussed via telephone with a copy being subsequently forwarded via email.


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Phase Four – Implementation                                   (DHS – CCA project)



      4 Implementation process

      A template was developed for use in the planning and monitoring of the implementation
      process. It was developed using Microsoft Project to facilitate tailoring of tasks, resource
      allocations and time frames to the specific requirements of each Trust.


      The template includes seven (7) key stages – planning, review, mapping, migrate, trial, training,
      and go live - with details of tasks to be undertaken within each stage. It was introduced at the
      initial planning meeting and updated (as required) during the course of implementation. A copy
      of the template (gannt chart view) is provided in Appendix A. An overview of each of the stages
      is provided below.



      4.1 Planning stage
      The planning stage entails the documentation of the various tasks to be performed during the
      course of implementing the CCA in the Trust’s general ledger. It consists of the following key
      activities:
      ƒ   Identify all individuals to be involved in the implementation process. Those identified are
          then included in the resource list to facilitate allocation of tasks and responsibilities.


      ƒ   Nominate one individual as project manager. The project manager is responsible for the
          overall implementation process, and for ensuring the allocation of tasks to individuals is
          reasonable and that time frames are met. The Trust’s Finance Manager (or equivalent)
          was generally nominated as the project manager for the CCA implementation project.


      ƒ   Allocate tasks. Tasks to be undertaken during each stage are initially determined during
          the planning stage. The responsibility for performing each task is allocated to individuals
          involved in the process.


      ƒ   Allocate time frames. A time frame for completion of each allocated task should be advised
          to the individual/s responsible for performing the task. This is to enable the project
          objectives to be met in a timely manner.


      Approximately 1 day was allowed for the initial planning meeting, recording of meeting
      outcomes in the implementation plan and subsequent monitoring. This stage however was
      often revisited, as a result of time frames not being met, changes in resources and identification
      of further tasks to be performed, during the course of the project.



      4.2 Review stage
      The review stage deals with ensuring a clear understanding of the Trust’s administrative,
      financial and reporting systems is obtained and documented prior to implementing the CCA.
      The tasks generally performed during this stage include:
      ƒ   Review the accounting system to identify all systems and sub-systems that may be affected



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Phase Four – Implementation                                    (DHS – CCA project)


          by the change in the chart of accounts. Systems commonly affected include:
          o   General ledger.
          o   Subsidiary ledgers such as accounts receivable and accounts payable.
          o   Invoicing systems which may require mapping of individual fee item descriptions to
              new general ledger income accounts.
          o   Inventory system.
          o   Fixed asset register; particularly in relation to the classification of assets in accordance
              with the CCA definitions.
          o   Payroll; particularly if an integrated payroll system is maintained.
          o   Cemetery management system.
          o   Excel / spreadsheet based worksheets such as those used for recording standing
              journals, processing of time capture data, and for management reporting purposes


      ƒ   Review and document the information technology (‘IT’) system requirements in relation to
          matters such as establishment of test environment, transfer of data between test and live
          systems, and ability to upload new account details electronically.


      ƒ   Review reporting requirements. The review should cover legislative / statutory reports,
          internal reports as well as management information packs.


      ƒ   Prepare list of report attributes. The attributes of each report identified during the review of
          reporting requirements should be listed so as to record common attributes as well as the
          data capture needs. The common attributes are noted in order to highlight potential
          inefficiencies in the reporting process. For instance, three report formats may be used to
          convey substantially the same information. By highlighting this, the Trust may combine the
          formats in one so as to reduce administrative time and effort in preparation.


      ƒ   Prepare list of frequently used information. As information may be provided in non-
          traditional report form (for example, transaction listings for reconciliation purposes), this
          task ensures data requirements for such informational needs continue to be met.


      ƒ   Identify data capture source for each item on the list of report attributes and list of
          frequently used information. This will assist in determining the level of information to be
          maintained in the general ledger. For example, detailed operational information may be
          better sourced from a subsidiary ledger and consequently, the need for a number of
          general ledger sub-accounts may be removed.


      ƒ   Allocate data source details to each item on the list of report attributes and list of frequently
          used information. This task serves to ensure earlier tasks are not viewed in isolation. It
          also facilitates an assessment of the usefulness of the data maintained; that is, if data is
          retained at a level in the general ledger which is not used, consideration may be given to
          ceasing retention at that level or alternately, to use the information at the level retained.


      The extent of the work performed during this stage varied considerably across the Trusts, and
      generally in line with the size of the operations. The Necropolis, for instance, compiled a



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Phase Four – Implementation                                   (DHS – CCA project)


      comprehensive list of reports (identifying purpose, frequency, users as well as attributes) in
      order to assess and record the likely impact of implementing the CCA.



      4.3 Mapping stage
      The mapping stage involves the identification of the CCA description for data captured in the
      existing general ledger and supporting systems. This stage of the implementation process
      requires the most time and effort. A good understanding of the CCA principles and guidelines,
      including data definitions, assists to reduce the time necessary for completion. Primarily for
      these reasons, we found this stage to require a greater level of our involvement and assistance.
      This was particularly true for the smaller Trusts with limited resources. Tasks undertaken during
      this stage include:
      ƒ   Document the existing account structure showing details of account codes (including
          relevance, if any, of the numbering system applied), and groupings and classifications
          used. This task is performed for the general ledger as well as subsidiary ledgers and other
          supporting systems.


      ƒ   Determine an appropriate account numbering system. The numbering system should allow
          ease of collation of information to fit report formats as agreed earlier. This task includes
          consideration of:
          o    Number of levels or branches
          o    Sub-account requirements
          o    Numbering protocols (including advantages and disadvantages of retaining similarities
               to existing)
          o    Consistency in application of numbering
          During Phase Two of the project, we noted that five (5) of the fourteen (14) Trusts (which
          we will refer to collectively as the “QuickBooks Trusts”) used QuickBooks as their primary
          accounting system. Due to this relatively significant proportion of Trusts using the same
          system, we developed an account coding system, inclusive of account numbers and
          descriptions, which is consistent with the CCA principles and guidelines for their
          application. Four of the QuickBooks Trusts adopted the suggested system in part or whole.
          Details of the account coding system developed were also provided to other Trusts to assist
          in their determination of an appropriate structure.


      ƒ   Apply the account numbering system to the CCA account descriptions. Descriptions
          relating to services or activities not undertaken by the Trust may be ignored for the purpose
          of numbering. This task serves to test the general appropriateness of the account
          numbering system determined earlier.


      ƒ   Obtain the current trial balance for mapping purposes. This is used in preference to the
          existing chart of accounts as it ensures dormant accounts are excluded from the new chart.
          However, the existing chart is still reviewed to identify any accounts used on an infrequent
          basis (such as for year-end adjustments for financial statement reporting purposes) so
          these may be incorporated in the new chart.


      ƒ   Review each trial balance account in order to identify its corresponding CCA description. In



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Phase Four – Implementation                                 (DHS – CCA project)


          some instances, identification may be easily performed at the account description level –
          for example, cash at bank is generally common to both charts. In other instances, the
          nature of the underlying transactions may require investigation in order to determine the
          appropriate allocation. As a result of these investigations, the balance in some existing
          accounts may need to be allocated to more than one CCA description. Alternately, the
          balance of two or more existing accounts may need to be allocated to a single CCA
          description.


      ƒ   Complete the mapping worksheet. The mapping worksheet is used to record the matching
          of the existing chart accounts to the CCA descriptions. The mapping worksheet file
          (initiated by us and provided to the Trust) generally includes a:
          o   Complete copy of the existing chart (retained in the worksheet file for reference
              purposes)
          o   Complete copy of the CCA (retained in the worksheet file for reference purposes)
          o   Sheet (tab titled ‘mapping’) showing the matching of existing chart accounts with the
              CCA descriptions and application of account numbering system. An example of this
              sheet is provided in Appendix B.
          o   Sheet detailing those existing accounts which have not been matched to the CCA, and
              appropriate comments. Reasons for accounts not being matched include zero account
              balances appearing on trial balance and are no longer required, and summary / control
              accounts no longer required.


      ƒ   Review mapping details for reasonableness. Following completion of the mapping
          worksheet by the Trust, we reviewed all mapping details and sought to clear any queries.
          This involved checking that each item in the existing chart was appropriately handled as
          well as identifying potential anomalies for further investigation.


      ƒ   Hold progress meeting and discussions. A meeting was generally held (on site or via
          telephone) to review progress and update planning documentation following our review of
          the mapping worksheet. This meeting is in addition to the regular informal discussions and
          correspondence undertaken during the course of the implementation process.


      ƒ   Finalise the mapping worksheet. It was generally the responsibility of Trust staff to update
          the mapping worksheet file for matters arising from our review and from the progress
          meeting. Once finalised, these mapping details are used for the migration of data from the
          existing chart to the new chart.



      4.4 Migrate stage
      The migrate stage encompasses the migration of data from the existing chart of accounts to the
      new CCA descriptions (that is, the new chart). The means employed for the migration of data
      vary considerably depending primarily on the:
      ƒ   Accounting system in use.
      ƒ   Extent of account transaction history being sought for retention within the new chart.
      ƒ   Intended destination – test environment or live system.




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Phase Four – Implementation                                   (DHS – CCA project)



      In general, the tasks undertaken for this stage include:
      ƒ   Confirm the requirements for migration of data as documented during the review stage
          including noting responses to such questions as – is it possible to:
          o    Electronically upload the new chart details from Microsoft Excel? If so, what is the
               required format?
          o    Electronically migrate the balances from the existing accounts to the new accounts? If
               so, what are the necessary steps involved?
          o    Automatically split the total of one existing account over more than one new account (if
               electronic migration possible)?
          o    Transfer balances from two or more existing accounts to one new account (if electronic
               migration possible)?


      ƒ   Establish a test environment for the initial migration of data. This generally involved
          copying the existing general ledger to a separate directory on the server for testing and
          training purposes. The use of a test environment ensures the integrity of the live system /
          data is not inadvertently compromised. It provides the opportunity to check the
          documented procedures for migration are appropriate and complete. It also provides the
          opportunity to verify the adequacy of the proposed new chart structure for data capture.


      ƒ   Establish the new chart within the test environment, and migrate the data from the existing
          chart.



      4.5 Trial stage
      The trial stage involves testing the adequacy of the new chart, as tailored to the Trust’s
      operations, for data capture and reporting purposes within a test environment. Establishment
      of a test environment for trialing purposes was recommended to all Trusts. Some Trusts
      however chose to establish the new chart directly in the live general ledger system. Activities
      included in this stage are:
      ƒ   Test data capture capability by processing income and expense items, and receipts and
          payments, to the new chart. The mapping process tested the ability of the new chart to
          capture actual transactions previously recorded in the existing chart. The use of invented
          (or fictitious) transactions tests the ability of the new chart to capture transactions that may
          occur infrequently and therefore may not have been mapped from the existing chart.


      ƒ   Print reports, using data entered in the test environment, and review the results for
          reasonableness. Any anomalies and inadequacies may then be dealt with prior to reporting
          from the live system.



      4.6 Training stage
      The training stage relates to training received by Trust staff during the implementation process.
      It includes knowledge transfer from us to Trust staff, and understanding of CCA descriptions
      and definitions gained by Trust staff during the mapping process.




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Phase Four – Implementation                                  (DHS – CCA project)



      Additional training (via group workshops and individual sessions) is provided in Phase Five of
      the project.



      4.7 Go Live stage
      This stage refers to the establishment of the new chart in the live general ledger system for data
      capture on a transactional basis. Activities undertaken during this stage varied across the
      Trusts, and generally in line with the means employed to migrate data as mentioned above. For
      instance, some Trusts dealt with the migration of data:
      ƒ   Within balance sheet accounts, by changing the existing account number and description to
          the new chart details In order to retain full account transaction history
      ƒ   Within income and expense accounts, via the posting of journal entries
      ƒ   Electronically via the use of specific data transfer computer program
       Reconciliation procedures were performed to ensure the transfer of data was complete.




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Phase Four – Implementation                                   (DHS – CCA project)


      5 Implementation outcomes

      A summary of the overall result from the implementation process, in terms of those Trusts who
      have implemented and those yet to implement, is provided below. Further discussion in relation
      to the implementation outcomes will be provided in our report to be issued in accordance with
      the brief for Phase Six of the project.



      5.1 Implemented
      On the basis of information provided to us, the following Trusts have implemented the CCA in
      their general ledger for the 2007/08 financial year:
      ƒ   Altona Memorial Park
      ƒ   Anderson’s Creek Cemetery Trust
      ƒ   Bendigo Cemeteries Trust
      ƒ   Cheltenham and Regional Cemeteries Trust
      ƒ   Fawkner Crematorium and Memorial Park
      ƒ   Geelong Cemeteries Trust
      ƒ   Keilor Cemetery Trust
      ƒ   Lilydale Memorial Park and Cemeteries Trust
      ƒ   Templestowe Cemetery Trust
      ƒ   The Necropolis
      ƒ   Wyndham Cemeteries Trust


      We understand, from discussions and correspondence, that data is being captured on a
      transactional basis by each of the above Trusts in a manner consistent with the CCA principles
      and guidelines.



      5.2 Yet to implement
      At this time and on the basis of information provided to us, the following Trusts are yet to
      implement the CCA in their general ledger for the 2007/08 financial year:
      ƒ   Ballarat General Cemeteries and Crematorium
      ƒ   Mildura Cemetery Trust
      ƒ   Preston Cemetery Trust




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Phase Four – Implementation                                (DHS – CCA project)



      6 Next Phase – Phase Five

      The submission of this report marks the completion of Phase Four of the project. The next phase –
      Phase Five – requires:
      ƒ   The development of Group and Individual Trust training programs;
      ƒ   The delivery of those programs; and,
      ƒ   Reporting on the methodology, observations and evaluation of the effectiveness of the training
          programs.




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Phase Four – Implementation                                  (DHS – CCA project)


      Appendix A – Implementation plan template

      A copy of the gannt chart view of the template used for individual implementation plans is provided on
      the following page.


      The template includes notes in relation to each of the tasks listed (as indicated in the second column of
      the chart). The overview of the implementation process – Section 4 of the report – incorporates the
      details contained in the task notes. Accordingly, the task notes have not been reproduced in this
      Appendix.


      The standard task notes were retained in the tailored implementation plans. The Trust’s comments
      and responses in relation to each of the tasks were added to the standard task notes.




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  ID             Task Name                                   Duration       Start            Finish        Resource Names         3 Dec '07     10 Dec '07    17 Dec '07    24 Dec '07    31 Dec '07    7 Jan
                                                                                                                                S M T W T F S S M T W T F S S M T W T F S S M T W T F S S M T W T F S S M T
  1              Planning                                        1 day    Mon 3/12/07       Mon 3/12/07
  2                      Identify individuals                    1 day    Mon 3/12/07       Mon 3/12/07
  3                      Nominate Project Manager                1 day    Mon 3/12/07       Mon 3/12/07
  4                      Allocation of tasks                     1 day    Mon 3/12/07       Mon 3/12/07
  5                      Allocation of timeframes                1 day    Mon 3/12/07       Mon 3/12/07
  6              Review                                        5 days     Mon 3/12/07        Fri 7/12/07
  7                      Review accounting system               5 days    Mon 3/12/07        Fri 7/12/07
  8                      Review IT system requirements          5 days    Mon 3/12/07        Fri 7/12/07
  9                      Review reporting requirements          5 days    Mon 3/12/07        Fri 7/12/07
  10                     List report attributes                 5 days    Mon 3/12/07        Fri 7/12/07
  11                     List frequently used information       5 days    Mon 3/12/07        Fri 7/12/07
  12                     Determine appropriate data             5 days    Mon 3/12/07        Fri 7/12/07
                         source
  13                     Allocate data source ID/s              5 days    Mon 3/12/07        Fri 7/12/07
  14             Mapping                                      14 days     Mon 3/12/07      Thu 20/12/07
  15                     Document account structure             7 days    Mon 3/12/07      Tue 11/12/07
  16                     Determine account numbering            7 days    Mon 3/12/07      Tue 11/12/07
  17                     Apply account numbering system         7 days    Mon 3/12/07      Tue 11/12/07
  18                     Obtain current trial balance            1 day    Mon 3/12/07       Mon 3/12/07
  19                     Identify corresponding CCA account     7 days    Mon 3/12/07      Tue 11/12/07
  20                     Mapping worksheet                      7 days    Mon 3/12/07      Tue 11/12/07
  21                     Review & clarify                       3 days   Wed 12/12/07       Fri 14/12/07
  22                     Progress meeting                        1 day   Mon 17/12/07      Mon 17/12/07
  23                     Update mapping worksheet file          3 days   Tue 18/12/07      Thu 20/12/07
  24             Migrate                                         1 day    Fri 21/12/07      Fri 21/12/07
  25                     Check migration requirements            1 day    Fri 21/12/07      Fri 21/12/07
  26                     Establish test environment              1 day    Fri 21/12/07      Fri 21/12/07
  27                     Migrate new chart to test               1 day    Fri 21/12/07      Fri 21/12/07
  28             Trial                                         3 days     Wed 2/01/08        Fri 4/01/08
  29                                                            3
                         Testing - actual & invented transactions days    Wed 2/01/08        Fri 4/01/08
  30                     Testing - report running               3 days    Wed 2/01/08        Fri 4/01/08
  31             Training                                     18 days     Mon 3/12/07        Fri 4/01/08
  32                     Training                              18 days    Mon 3/12/07        Fri 4/01/08
  33             Go Live                                         1 day    Mon 7/01/08       Mon 7/01/08
  34                     Live system                             1 day    Mon 7/01/08       Mon 7/01/08


                                                  Task                                   Milestone                                   External Tasks
Project: CCA impl template
                                                  Split                                  Summary                                     External Milestone

                                                  Progress                               Project Summary                             Deadline

                                                                                                                            Page 1
Phase Four – Implementation                                (DHS – CCA project)


      Appendix B – Example “mapping” sheet


      The following page includes an example format of the mapping sheet used by Trusts for identification
      of corresponding CCA descriptions and migration purposes. Note that each mapping sheet was
      tailored to the specific Trust’s requirements and therefore, the headings and columns shown in the
      following example may not have been included for all Trusts.




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                                                                                                                              Name of cemetery trust
           Existing account structure                                 Cemeteries Common Chart of Accounts - full listing                                     New account structure                 Summary account if shaded


                                                                                                                                                                                                                                           Trial balance   Journals & re-
                                                   Bus unit /                                                                                                        Service /                New account                                   value as at     allocations
Account code Account description Allocation basis pooled cost      Class             Account                      Account                VGCOA         Site Bus unit activity    Account         code         New account description      ……………             DR/(CR)


EXAMPLE 1:

       12345 CBA bank                       100%                    CA        Cash at bank                                                 10400         1        9         95         010          1995010 Cash at bank                       10,000.00


EXAMPLE 2:

                                  per                                                                                                           -
                                  depreciation
      67891 Infrastructure        schedule                          NCA       Infrastructure, at cost                                                    1        9         95         105          1995105 Infrastructure, at cost           500,000.00     (500,000.00)
                                                                    NCA                                 Other than roads, at cost          28005         1        9         95         106          1995106 Infras - other, at cost                           100,000.00
                                                                    NCA                                 Roads, at cost                     27405         1        9         95         107          1995107 Infras - roads, at cost                           400,000.00


EXAMPLE 3:

                                  per salary
                                  allocations
    9865432 Salaries              spreadsheet      Admin        Other inc/exp Salary clearing account                                                    1        8         85         990          1885990   Salary clearing account
                                                                                                        Salaries                                         1        8         85         991          1885991   SCA - salaries                  250,000.00
                                                                                                        Superannuation                                   1        8         85         994          1885994   SCA - super
                                                                                                        Total                                            1        8         85         998          1885998   SCA - total                                    (250,000.00)


                                                     Crem         Dir cost    Human remains             Salaries & wages                   80100         1        2         35         815          1235815   Salaries & wages                                  37,500.00
                                                     Crem         Dir cost    Chapel service            Salaries & wages                   80100         1        2         30         815          1230815   Salaries & wages                                  12,500.00
                                                     Inter         AOH        Salaries & wages                                             80100         1        1         65         815          1165815   Salaries & wages                                  50,000.00
                                                     Mem           AOH        Salaries & wages                                             80100         1        4         65         815          1465815   Salaries & wages                                  25,000.00
                                                    G/maint        Exp        Salaries & wages                                             80100         1        7         70         815          1770815   Salaries & wages                                  75,000.00
                                                    Admin          Exp        Salaries & wages                                             80100         1        8         80         815          1880815   Salaries & wages                                  50,000.00



                                                                                                                                                                         Note - some accounting systems
                                                                                                                                                                         don't allow for same descriptions
                                                                                                                                                                         (even though different number) -
                                                                                                                                                                         alternate descriptions may be :


                                                                                                                                                                                                              Sals & wages (crem)
                                                                                                                                                                                                              Sals & wages (crem chapel)
                                                                                                                                                                                                              Sals & wages (inter aoh)
                                                                                                                                                                                                              Sals & wages (mem aoh)
                                                                                                                                                                                                              Sals & wages (GM)
                                                                                                                                                                                                              Sals & wages (admin)




       751800_1.XLS, Mapping Worksheet                                                                                                                                                                                                                       1 of 1
Phase Six – Project review                             (DHS – CCA project)


     Appendix F – Phase Five report

     A copy of our Report on Phase Five of Six – Develop and Deliver Training Program is set out on the
     following pages.




     Commercial in Confidence                                                                  Page 373
'HSDUWPHQW RI
+XPDQ 6HUYLFHV
)




Report on Phase Five of Six –
Develop and Deliver Training
Program


The Implementation of the Common Chart of
Accounts for Cemeteries and Crematoria
(“CCA Project”)


October 2008




Geoff Walsh
Executive Director

Pitcher Partners Consulting Pty Ltd
Level 19, 15 William Street
Melbourne VIC 3000
Telephone +61 3 8610 5186
Facsimile +61 3 8610 5999
Email geoff.walsh@pitcher.com.au
Phase Five – Training                                                (DHS – CCA project)


   Table of Contents



   Executive Summary................................................................................................................................. 2

   1       Project overview............................................................................................................................. 3

   2       Brief – Phase Five.......................................................................................................................... 3

   3       Approach ....................................................................................................................................... 4

   4       Training program............................................................................................................................ 5

           4.1 Training workshops.................................................................................................................. 5
           4.2 Training sessions ..................................................................................................................... 6
   5       Program evaluation........................................................................................................................ 8

   6       Next Phase – Phase Six ................................................................................................................ 9

   Appendix A – Workshop specifications.................................................................................................. 10

   Appendix B – Workshop presentation slides ......................................................................................... 18

   Appendix C – Workshop evaluation forms – summary schedules......................................................... 30




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Phase Five – Training                            (DHS – CCA project)


   Executive Summary

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


   The CCA project has been 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 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 Five calls for the development and delivery of training to cemetery
   personnel involved in the use of the CCA and management reports. This training is to be
   delivered over a period not exceeding forty (40) hours.


   Our approach in meeting the requirements of the brief included the development of a training
   program divided in to two (2) delivery modules as follows:
   ƒ   Group training workshop concentrating on generic material of relevance to all Trusts; and,
   ƒ   Individual training sessions focusing on specific matters as identified by the Trust.
   Staff from thirteen (13) of the fourteen (14) Trusts attended a group training workshop, and
   individual training sessions were provided to ten (10) Trusts. An outline of the training content
   and methodology is provided within this report and the appendices.


   The overall assessment of the training workshop by attendees indicated a satisfaction level of
   satisfied – extremely satisfied (numeric equivalent of 4.43 where 4 = satisfied and 5 = extremely
   satisfied).


   This report marks the conclusion of Phase Five of the project.




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Phase Five – Training                             (DHS – CCA project)


   1 Project overview

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


   The CCA project has been 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 project comprises six distinct, but inter-connected, phases as follows:
   ƒ   Phase One – update the CCA
   ƒ   Phase Two – assessment of available resources
   ƒ   Phase Three – development of management tools
   ƒ   Phase Four – develop and carry out implementation plan
   ƒ   Phase Five – develop and deliver training program
   ƒ   Phase Six – evaluation of project activities and outcomes in context of primary objective,
       and goals
   Each phase requires the successful completion of a number of activities in order to provide the
   deliverable at the conclusion of the phase. The inter-connectedness of the phases relates to
   the nature in which each phase builds on an earlier one whilst being dependent on phases to
   take place.




   2 Brief – Phase Five

   The brief in respect to Phase Five calls for the development and delivery of training to cemetery
   personnel involved in the use of the CCA and management reports.
   The training is to cover, as a minimum, the:
   ƒ   Principles and guidelines relating to the use of the CCA, including the allocation and the
       apportionment of costs in accordance with the guidelines
   ƒ   Assignment of pooled costs for costing and fee setting purposes
   ƒ   Preparation and use of management reports and tools (as developed during Phase Three
       of the project)
   Training is to be delivered over a period not exceeding forty (40) hours.


   This report marks the conclusion of this phase and comprises:
   ƒ   An overview of the training program delivered; and,
   ƒ   Initial evaluation of training program effectiveness.




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Phase Five – Training                             (DHS – CCA project)


   3 Approach

   Our approach was to continue to build on our observations and findings from prior project
   phases in order to appropriately tailor the training program to meet each Trust’s requirements.


   Our methodology involved:
   ƒ   Development of a training program incorporating:
       o    Group training workshop; and,
       o    Individual Trust training sessions.
   ƒ   Draft program specifications for group workshop ensuring key areas noted in brief are
       covered.
   ƒ   Review and discuss draft program with CCP project team representative.
   ƒ   Finalise program specifications incorporating feedback received.
   ƒ   Prepare workshop materials including program slides and activity handouts.
   ƒ   Delivery of group training in two (2) workshops. Each workshop covered the same core
       material however were held on different days in different locations to promote a high level
       of attendance.
   ƒ   Development and delivery of training sessions at Trust’s premises. Each training session
       was tailored to the Trust’s requirements and covered area/s specifically requested by the
       Trust.
   ƒ   Regular progress updates to inform CCP project team
   ƒ   Draft and finalisation of report, providing overview of the training program delivered and
       initial evaluation of program effectiveness, to mark the conclusion of Phase Five
       (Deliverable #5)




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Phase Five – Training                              (DHS – CCA project)



   4 Training program

   The training program was divided in to two (2) delivery modules being:
   ƒ     Group training workshops concentrating on generic material of relevance to all Trusts; and,
   ƒ     Individual training sessions focusing on specific matters as identified by the Trust for
         additional training.



   4.1 Training workshops
   Two (2) group training workshops were held in August 2008 as follows:

                    Details               Workshop 1                      Workshop 2

            Location:              Preston Town Hall               Pitcher Partners
                                   Function Room                   Training Room
                                   Gower and High Streets          Level 19, 15 William Street
                                   Preston                         Melbourne

            Date:                  Wednesday, 6 August             Monday, 11 August

            Time:                  10.00am to 4.00pm               10.00am to 4.00pm


   Based on the training content (discussed later in this sub-section), attendees mainly
   represented those staff members with responsibility for allocation (or coding) of supplier
   invoices and costs from the general administration, finance and operations areas. Trusts were
   requested to limit the number of staff attending the workshop to no more than four (4). A
   summary of the number of attendees at each workshop is provided in the table below.

   Table: Attendees per workshop

                                                                  Number of attendees

                         Trust                     Workshop 1            Workshop 2              Total
                                                    (Preston)            (Melbourne)

       Altona Memorial Park                              4                     -                    4

       Anderson’s Creek Cemetery Trust                   2                     -                    2

       Ballarat General Cemeteries &                     -                     2                    2
       Crematorium

       Bendigo Cemeteries Trust                          -                     4                    4

       Cheltenham & Regional Cemeteries                  -                     2                    2
       Trust

       Fawkner Crematorium & Memorial Park               2                     2                    4

       Geelong Cemeteries Trust                          -                     1                    1

       Keilor Cemetery Trust                             2                     2                    4




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                                                                                                        Page 5
Phase Five – Training                              (DHS – CCA project)


                                                                  Number of attendees

                           Trust                   Workshop 1              Workshop 2        Total
                                                    (Preston)              (Melbourne)

       Lilydale Cemeteries Trust                         -                     3                3

       Mildura Cemetery Trust                            -                      -               -

       Preston Cemetery Trust                            1                      -               1

       Templestowe Cemetery Trust                        1                      -               1

       The Necropolis                                    -                     3                3

       Wyndham Cemeteries Trust                          -                     1                -

                                       Total            12                     20               32


   The core training material was the same in each workshop. It covered practical aspects of
   using the CCA, and focused on data definitions and clarification of the nature of costs to be
   allocated to different accounts. Material in relation to management reports and tools presented
   in the later sessions of the workshop focused on formats and preparation guidelines.


   The learning objectives for attendees were to:
   ƒ      Become familiar with the underlying principles of the CCA;
   ƒ      Gain an understanding of the data capture process including classifications, allocation and
          apportionment of costs, and data definitions;
   ƒ      Become familiar with resources and tools available to operate their business effectively and
          efficiently including the Cemeteries Common Chart of Accounts & Reporting User Manual
          (‘CCA User Manual’); and,
   ƒ      Gain an awareness of the interaction between the CCA and the management reports and
          tools.


   The workshop comprised a number of interactive sessions to facilitate achievement of the
   learning objectives. The workshop specifications document (copy provided in Appendix A)
   includes the following details in relation to each of the sessions:
   ƒ      Approximate time allocated
   ƒ      Key objectives
   ƒ      Key content
   ƒ      Resources (such as whiteboard, handouts, CCA User Manual) used by facilitators during
          the session
   ƒ      Activity performed to reinforce training material and concepts
   A copy of the presentation slides (referred to in the workshop specifications document) is
   provided in Appendix B for reference purposes.



   4.2 Training sessions
   Individual two hour training sessions were offered to each Trust. The training sessions were



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Phase Five – Training                               (DHS – CCA project)


   held on the Trust’s premises with the primary focus of each session being determined by the
   Trust.


   The following three (3) Trusts chose not to participate in any further training:
   ƒ   Cheltenham & Regional Cemeteries Trust
   ƒ   Geelong Cemeteries Trust
   ƒ   Mildura Cemetery Trust


   We scheduled a training session with Keilor Cemetery Trust to review the management reports
   template1. This was subsequently cancelled by Keilor Cemetery Trust as a result of conflicting
   priorities.


   The table below summarises the training sessions provided to the remaining ten (10) Trusts.

   Table: Training session content

                Trust                        Date                          Content focus

   Altona Memorial Park                  12/09/08 am      Costing worksheet; DHS annual submission
                                                          spreadsheet

   Anderson’s Creek Cemetery             02/09/08 pm      Salary and wages allocation journal;
   Trust                                                  management reports template; DHS annual
                                                          submission

   Ballarat General Cemeteries &           11/09/08       Implementation matters; management reports
   Crematorium                                            template; DHS annual submission

   Bendigo Cemeteries Trust                28/08/08       Management reports template; costing
                                                          worksheet

   Fawkner Crematorium and               08/09/08 pm      Costing worksheet; DHS annual submission
   Memorial Park                                          spreadsheet

   Lilydale Cemeteries Trust             09/09/08 am      Data capture matters specific to Lilydale;
                                                          costing worksheet

   Preston Cemetery Trust                05/09/08 pm      Costing worksheet; implementation matters

   Templestowe Cemetery Trust            05/09/08 am      Salary and wages allocation journal;
                                                          management reports template; costing
                                                          worksheet; DHS annual submission

   The Necropolis                        10/09/08 am      Data capture / management reporting (60 / 40
                                                          emphasis)

   Wyndham Cemeteries Trust              08/09/08 am      CCA overview; costing worksheet




   1
    Management reports template includes the following periodic report formats – balance sheet and
   supporting notes, funds flow, capital expenditure analysis, income statement and supporting schedules,
   variance analysis


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Phase Five – Training                               (DHS – CCA project)



   5 Program evaluation

   Set out in the table below is a summation of the ranking attributed to attendees’ feedback
   provided at the conclusion of each workshop. The table has been collated from the individual
   responses per attendee which are provided in summary schedules in Appendix C for reference
   purposes. Further discussion in relation to the effectiveness of the training program will be
   provided in our report to be issued in accordance with the brief for Phase Six of the project.



   Table: Evaluation of workshop training by attendees

                Training                            Workshop 1       Workshop 2                Overall
                                                     (Preston)       (Melbourne)               average

   Venue                                                     4.17                  4.50                  4.33

   Duration                                                  4.17                  4.00                  4.08

   Facilitators knowledge                                    4.83                  4.60                  4.72

   Delivery method (presentation)                            4.58                  4.40                  4.49

   Training resources (including User
   Manual)                                                   4.67                  4.35                  4.51

   Overall assessment of workshop                            4.50                  4.35                  4.43

   Scale:

   Evaluation         Extremely         Satisfied     Neutral       Dissatisfied          Extremely
   form                satisfied                                                          dissatisfied

   Equivalent               5              4             3               2                     1
   numeric



   Comments from attendees varied considerably and have been reproduced in the summary
   schedules in Appendix C.




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Phase Five – Training                          (DHS – CCA project)



   6 Next Phase – Phase Six

   The submission of this report marks the completion of Phase Five of the project. The next phase –
   Phase Six – requires the delivery of a report:
   ƒ   Outlining project activities;
   ƒ   Summarising outcomes; and,
   ƒ   Providing recommendations for future action.




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Phase Five – Training                           (DHS – CCA project)


   Appendix A – Workshop specifications

   Set out on the following pages is the workshop specifications document outlining, in respect to each
   workshop session:
   ƒ   Approximate time allocated
   ƒ   Key objectives
   ƒ   Key content
   ƒ   Resources (such as whiteboard, handouts, CCA User Manual) used by facilitators
   ƒ   Activity performed to reinforce training material and concepts




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                                                                                                           CCA Training – Workshop Specifications



CCA Training program

Specifications for course development

Program Purpose

To provide Cemetery Trusts with tools and resources (including an awareness of underlying principles, business rules and concepts of the
Cemeteries Common Chart of Accounts (‘CCA’)) to better manage their business



Program Objectives
By the end of this training program, participants will:
   • Be familiar with the underlying principles of the Cemeteries Common Chart of Accounts (‘CCA’).
   • Have an understanding of the data capture process including classifications, allocation and apportionment of costs, and data definitions.
   • Be familiar with resources and tools available to operate their business effectively and efficiently including the User Manual
   • Be aware of the interaction between the CCA and the management reports and tools.




Primary Program Resources:

   •   PowerPoint & projector
   •   Whiteboard
   •   Cemeteries Common Chart of Accounts & Reporting User Manual
   •   Handouts – slides, activity cards, response sheets, evaluation forms




752022_1.DOC                                                                                                                               Page 1 of 7
                                                                                                    CCA Training – Workshop Specifications

Approx. time   Topic           Key Objective/s          Key Content               Resources                    Test/Activity
                              • Outline course          •   Facilitator &         •   PowerPoint               •   Q&A
10.00 –        Introduction     purpose, objectives         participants roles    •   User manual
   10.10am                      and plan for the day    •   Purpose
                                                        •   Objectives


                              • Relax everyone,         •   Wish list             •   Whiteboard               •   Each participant
10.10 –        Icebreaker       create an interactive                                                              advises in <10 words
   10.25am     activity         environment                                                                        what they wish to
                                                                                                                   achieve from day –
                                                                                                                   written on whiteboard
                                                                                                                   for reference at end of
                                                                                                                   day


                              • Understand purpose      •   What is the CCA?      •   PowerPoint               •   Q&A
10.25 –        Cemeteries       & structure of CCA      •   CCA structure         •   User manual
   12.30pm     Common Chart
               of Accounts


                              • Develop                 •   Tiered Approach       •   PowerPoint               •   Q&A
                                understanding of        •   Account description   •   Whiteboard               •   Keep Alert activity
                                business rules & how        protocols                                              (performed between
                                                                                  •   User manual
                                to apply                                                                           discussions on
                                                        •   Materiality           •   Question (transaction)
                              • Become familiar with                                                               materiality &
                                                            Allocation of             cards
                                using the User          •                                                          allocations)
                                Manual (during              transactions          •   Response sheet           •   Transaction allocation
                                activity) –             •   Apportionment of                                       activity – each
                                particularly, data          costs                                                  table/group given

752022_1.DOC                                                                                                                     Page 2 of 7
                                                                                                       CCA Training – Workshop Specifications

Approx. time    Topic             Key Objective/s            Key Content              Resources                    Test/Activity
                                   definitions               •   Data definitions                                     card with a type of
                                                                                                                      transaction written on
                                                                                                                      it; discuss with those
                                                                                                                      on table; write
                                                                                                                      responses to 4
                                                                                                                      requests on sheet
                                                                                                                      provided; discuss &
                                                                                                                      share responses with
                                                                                                                      larger group



12.30 –                                                                                                            •   Informal discussions
                Lunch
   1.15pm


                                  • Familiarisation with     •   Data definitions     • PowerPoint                 •   Further transaction
1.15 – 1.45pm   Cemeteries           data definitions, and                            • Whiteboard                     allocation examples
                Common Chart         use of manual for                                                                 (following on from
                                                                                      • User manual
                of Accounts,         allocation purposes                                                               session immediately
                                                                                      •   Question (transaction)       prior to lunch break)
                continued
                                                                                          cards
                                                                                      • Discussion


                                  • Understand               • Purpose of reports &   • PowerPoint                 • Q&A
1.45 – 2.45pm   Management           usefulness of reports       tools                • User manual
                reports & tools      & tools                 • Overview of those      • Discussion
                                  • Understand                   available
                                     interaction of CCA
                                     & data capture with
                                     information

752022_1.DOC                                                                                                                         Page 3 of 7
                                                                                                 CCA Training – Workshop Specifications

Approx. time    Topic           Key Objective/s         Key Content              Resources                  Test/Activity
                                  presentation for
                                  decision making


                                • Understand benefits   • Purpose of variance    • PowerPoint               • Variance analysis
                                   from performing         analysis              • User manual                  activity – work
                                   variance analysis    • Need for thorough                                     through variance
                                                                                 • Discussion
                                • Identification of        investigation of                                     analysis examples
                                   valid reasons &         variances to enable                                  (shown on slides) as
                                   actions from            informed decisions                                   one group drawing out
                                   investigations                                                               required responses
                                                                                                                and highlight impact
                                                                                                                of reasons on other
                                                                                                                business areas


                                • Understanding of      • Define / clarify KPI   • PowerPoint               • KPI setting activity –
                                   key performance      • Overview of KPI and    • User manual                  each table/group is
                                   monitoring process      performance                                          given an objective &
                                                                                 • Discussion
                                • Awareness of KPI         monitoring                                           need to suggest a KPI
                                   and relationship                                                             and target value;
                                   with business                                                                responses discussed
                                   objectives                                                                   and shared with larger
                                                                                                                group; draw out (1)
                                                                                                                SMART acronym &
                                                                                                                (2) link between
                                                                                                                objective & KPI



2.45 – 3.00pm   Afternoon Tea                                                                               •   Informal discussion
                Break

752022_1.DOC                                                                                                                  Page 4 of 7
                                                                                                          CCA Training – Workshop Specifications

Approx. time    Topic              Key Objective/s           Key Content                 Resources                   Test/Activity



                                   • Understand use of       • Overview of financial     • PowerPoint                • Group discussion of
3.00 – 3.55pm   Management           financial projections      projections model        • User manual                  tips for effective
                reports & tools,     model as a planning     • Discussion of                                            planning & examples;
                                                                                         • Discussion &
                continued            tool                       planning                                                link discussion back
                                                                                           examples                     to earlier topics –
                                   • Awareness of role          considerations – tips
                                                                                         • Whiteboard                   variance analysis
                                     played in planning         for effective planning
                                     & interaction with                                                                 (particularly re:
                                     planning process                                                                   updating budgets for
                                                                                                                        changed
                                                                                                                        circumstances) and
                                                                                                                        KPI monitoring (re:
                                                                                                                        cascading of
                                                                                                                        objectives and
                                                                                                                        effects/impacts)


                                   • Understanding of        • Overview of costing       • PowerPoint                • Q&A
                                     the costing                methodology              • User manual               • Costing worksheet
                                     worksheet and its          principles                                              activity – step through
                                                                                         • Costing worksheet file
                                     purpose                 • Overview of costing                                      assumptions & labour
                                   • Understanding of           worksheet                                               sheet on screen with
                                     role of CCA (data                                                                  participants so as to
                                     capture) in costing                                                                autofill costing &
                                     process                                                                            pricing sheets


                                   • Awareness of DHS        • Outline submission        • User manual               • Q&A
                                     submissions                requirements             • Discussion
                                                             • Note format consistent


752022_1.DOC                                                                                                                           Page 5 of 7
                                                                                      CCA Training – Workshop Specifications

Approx. time    Topic    Key Objective/s     Key Content             Resources                   Test/Activity
                                               with / drawn from
                                               CCA


                         Review of content   • Summarise and         •   PowerPoint              •   Q&A
3.55 – 4.00pm   Review   covered               reaffirm program      •   Whiteboard              •   Evaluation form
                                               objectives
                                                                     •   Discussion
                                             • Affirmation of wish
                                               list objectives




752022_1.DOC                                                                                                       Page 6 of 7
                                             CCA Training


                                             $*(1'$




                         Time                                  Session
                 Commence program at         Introduction
                     10.00am
                                             Icebreaker activity
                                             CCA – purpose and structure
                                             CCA – business rules
               Conclude morning session at   CCA – data definitions
                         12.30pm
                                             Lunch
                Recommence program at        CCA – data definitions, continued
                      1.15pm
                                             Management reports & tools – overview and
                                             purpose
                                             Mgt reports & tools – variance analysis
                                             Mgt reports & tools – KPI
                                             Afternoon Tea
                                             Mgt reports & tools – financial projections
                                             model
                                             Mgt reports & tools – costing worksheet
                Conclude program around      Review
                        4.00pm




752022_1.DOC                                                                               Page 7 of 7
Phase Five – Training                          (DHS – CCA project)


   Appendix B – Workshop presentation slides

   Set out on the following pages is a copy of the presentation slides handout provided to each workshop
   attendee.




   Commercial in Confidence                                                                    Page 18
Cemeteries Common Chart of Accounts
Training Program


Facilitators:   Louise James and Charlene Rowe

Date:           6 August 2008

Location:       Preston Town Hall




Introduction
ƒ Introduction
    Our role as facilitators
    Your role as participants
ƒ Program purpose
ƒ Program objectives
ƒ Program agenda




Program Purpose

ƒ To provide you with tools and resources
  (including an awareness of underlying
  principles, business rules and concepts of
  the Cemeteries Common Chart of
  Accounts (‘CCA’)) to better manage
  your business




                                                 1
 Program Objectives
 By the end of this training, you will:
 ƒ Be familiar with the underlying principles of the CCA
 ƒ Have an understanding of the data capture process
   including classifications, allocation and apportionment of
   costs and data definitions
 ƒ Be familiar with resources and tools available to operate
   your business effectively and efficiently including the
   User Manual
 ƒ Be aware of the interactions between the CCA and the
   management reports and tools




 Program Agenda
        Details     10.00 – 12.30 pm           1.15 – 4.00 pm
Commence               Introduction
Session              CCA - overview        CCA – data definitions,
                                                   cont
Session                                    Management Reports &
                                                  Tools
Break                                          Afternoon tea
Session           CCA – business rules     Management Reports &
                                                  Tools
Session           CCA – data definitions
Conclude                                          Review




 Wish List

 ƒ What is it you hope to gain from
   attending today’s program?




                                                                     2
Cemeteries Common Chart of Accounts


ƒ Overview of Structure
ƒ Business Rules
ƒ Data Definitions




What is the CCA ?

ƒ Data capture tool
ƒ Listing of account descriptions
ƒ Site / location level




CCA Structure
ƒ Operational Perspective – activities
  performed in the delivery of services
ƒ Transaction data:
    Service business units
    Pooled cost




                                          3
Business Rules
ƒ Purpose
ƒ Tiered approach
ƒ Account description protocols
ƒ Concept of materiality
ƒ Allocation of transactions
ƒ Apportionment of costs




Tiered Approach

ƒ Facilitates:
   Scalability
   Tailoring




Accounts Protocol
ƒ Account descriptions:
   Same as CCA
   Abbreviations – easily identifiable
   with CCA
   Sub-accounts – include CCA first
ƒ Account numbering
ƒ VGCOA reporting




                                         4
Concept of Materiality
ƒ Transaction:
    Considered material if its identification
    (or omission) would potentially affect
    the decision making process
ƒ Applied:
    Selection of accounts and sub accounts
    Allocation of costs




Business Rules
ƒ   Purpose
ƒ   Tiered approac