Starting with the 2025–26 Aged Care Financial Report, all residential aged care providers in Australia will be required to prepare and submit an externally audited Care Minutes Performance Statement. This initiative aims to enhance transparency and ensure that government funding aligns with the actual care delivered to residents.
Understanding the Care Minutes Performance Statement
The Care Minutes Performance Statement is a comprehensive report that captures key metrics related to direct care services provided in residential aged care facilities. Specifically, it includes:
- Quarterly labour costs for direct care staff (both employees and agency workers)
- Worked hours for direct care staff
- Monthly 24/7 Registered Nurse (RN) coverage percentages
- Quarterly occupied bed days
- Quarterly direct care minutes per occupied bed day
This statement must be audited by a registered company auditor in accordance with the assurance standard ASAE 3000. The first audited statement is due by 31 October 2026, as part of the 2025–26 Aged Care Financial Report.
Implications for Providers
Providers should:
- Maintain detailed records of care minutes, staffing hours, and related costs
- Engage with auditors early to facilitate a smooth audit process
- Utilise available resources, such as templates and guidance documents, to prepare their statements
Preparing for Compliance
To support both auditors and providers, the Department of Health, Disability and Ageing has released several resources, including:
These documents provide detailed information on reporting requirements, audit procedures, and best practices for compliance.
The introduction of the Care Minutes Performance Statement marks a significant step toward greater accountability and quality assurance in Australia’s aged care sector. By proactively engaging with these new requirements, providers can ensure they are well-prepared to meet compliance standards and contribute to the delivery of high-quality care for residents.
For more information and updates, visit the Department of Health, Disability and Ageing’s official page on Care Minutes Performance Statement.
How We Can Help
Our firm has a strong history of working with aged care providers. We understand the regulatory environment, reporting obligations, and operational challenges faced by providers.
We are fully equipped to perform the Care Minutes Performance Statement audits and assist providers in:
- Understanding their obligations
- Performing a compliant and efficient audit engagement
- Providing feedback to support ongoing improvements
If you’re an aged care provider looking to get ahead of these new requirements, get in touch with us today. We’d be happy to discuss how we can support your compliance and assurance requirements.
