Victorian Consolidated Legislation Victorian Consolidated LegislationCemetery trust to keep accounts and records49. Cemetery trust to keep accounts and records (1) A cemetery trust must keep proper accounts and records of its financial affairs. (2) In the case of a Class B cemetery trust that is not a cemetery trust to which the Financial Management Act 1994 applies, the accounts and records required to be kept under subsection (1) must contain the particulars required by the Secretary. (3) The financial year of a cemetery trust is the year ending 30 June.