Official update · document review
Updated Care Minutes Performance Statement template published
The Department published an updated Care Minutes Performance Statement template on 20 August 2026 and an FAQ on 31 August. Registered residential aged care providers generally use the template to prepare the 2025-26 statement, but Multi-Purpose Service Program providers are not required to submit a CMPS with the ACFR; organisations operating both MPSP and other residential services should confirm scope with the Department. The first statement covers quarters 3 and 4 of 2025-26 and registered-nurse data from November 2025. Homes with an approved RN exemption still report RN coverage percentage. Providers should check CMPS values against supporting records rather than mechanically copy or independently resubmit earlier QFR figures: after validation, the Department may seek clarification or request an earlier QFR resubmission. The CMPS must be externally audited under ASAE 3000, but the Department does not keep an approved-auditor list. Auditors should not alter the reporting periods in the official audit-report template. The audited statement is due with the ACFR on 31 October 2026 for financial-year reporters; the 20 August publication is not a new commencement date.
Document and workflow checks
Turn the official change into reviewable actions
- Record the 20 August template version and compare it with any local working copy before replacing fields or instructions.
- Confirm whether the reporting entity includes MPSP services; mixed MPSP and other residential operations should ask the Department to confirm the CMPS scope.
- Map the statement inputs to approved care-time, expense, registered-nurse coverage, occupied-bed-day, and reconciliation evidence owners, including RN coverage percentage for homes with an approved RN exemption.
- Confirm external-auditor eligibility and independence, evidence handoff, review dates, and unresolved questions without relying on an assumed Department-approved list.
- Keep changes between the statement, Quarterly Financial Report, and other source records visible for authorised review; do not independently resubmit an earlier QFR unless the Department requests it after validation.
- Use the reporting periods already included in the current official audit-report template rather than adding or removing periods.
- Use current Department guidance and the formal submission channel; do not upload provider financial, workforce, resident, or audit evidence to CaresLink.
Who may need to review this
- Residential aged care providers
- Care-minutes and 24/7 registered nurse reporting owners
- Finance, workforce, and governance teams
- External-audit and ACFR coordination owners
- Multi-Purpose Service Program and mixed-service reporting owners
Impact areas
- 2025-26 Care Minutes Performance Statement
- External audit coordination
- Care-time and expense evidence
- Aged Care Financial Report submission
- 31 October 2026 reporting deadline
Team review question
Which CMPS inputs, QFR differences, or auditor requests still lack an authorised owner and evidence reference?
Usage boundary
This update does not determine whether a mixed MPSP and residential operation is in scope, validate an RN exemption, approve an auditor, or authorise a QFR resubmission or template-period change. CaresLink does not prepare, audit, reconcile, certify, or submit a Care Minutes Performance Statement or ACFR and does not provide audit, accounting, legal, regulatory, financial, or professional advice.