The Greater Metropolitan Cemeteries Trust (GMCT) is classified as a Class A Cemetery Trust under the Cemeteries and Crematoria Act 2003 (Vic). It was established on 1 March 2010 after amendments to the Act consolidated eight existing cemetery Trusts into one organisation. GMCT serves its communities by providing cemetery and crematoria services and maintaining 20 public cemeteries, crematoria and mausolea within the northern, eastern and western suburbs of metropolitan Melbourne. As a statutory authority GMCT is held accountable for the money received from sales and services dedicated to cemetery purposes. The Minister responsible for the cemeteries sector is the State Minister for Health. The responsible department is the Department of Health (Cemeteries and Crematoria Regulation Unit). GMCT is governed by a Trust Committee (the Trust) that was also established under the Act. The members of the Trust are appointed by the Governor in Council on the recommendation of the Minister. The Trust currently comprises nine non-executive members, whose responsibilities include setting strategic direction, approving the annual budget, monitoring performance, ensuring compliance, developing policy, high-level stakeholder management and ensuring that an appropriate risk management framework is in place. Day-to-day management of the cemeteries within its control is delegated to the executive management under a team led by the CEO, subject to documented delegations.