22/08/2026
Care Minutes Performance Statement: Evidence and Auditor Handoff Checklist 2025–26
Map CMPS inputs, evidence owners, QFR differences and the reasonable-assurance auditor handoff before the 2025–26 ACFR deadline.
Short answer: registered providers of residential aged care generally must prepare and submit an externally audited Care Minutes Performance Statement (CMPS) with the 2025–26 Aged Care Financial Report (ACFR). The Department's 31 August 2026 FAQ states that Multi-Purpose Service Program (MPSP) providers are not required to submit a CMPS as part of their ACFR. A provider operating both MPSP and other residential services should confirm the reporting scope with the Department rather than assume one rule applies across the organisation. The first CMPS covers quarters 3 and 4 of 2025–26 and Registered Nurse data from November 2025. It is an annual statement and audit requirement; it does not make every Quarterly Financial Report (QFR) subject to external audit.
The CMPS is the finalised view of the reporting period. Check the required information against supporting records and use actual labour costs and hours rather than mechanically copying earlier QFR figures. Explain differences through the official process. Do not independently resubmit an old QFR merely to make the figures match; after validating ACFR and CMPS data, the Department may contact a provider if clarification or a past-QFR resubmission is required.
What this checklist can and cannot do
This general operational checklist helps a provider assign evidence owners, preserve a reconciliation trail, and prepare a controlled handoff to its appointed auditor. It is not the Department's CMPS template, an audit program, a calculation workbook, or evidence that a statement is complete or compliant.
CaresLink does not prepare, audit, reconcile, calculate, certify, or submit a CMPS or ACFR. CaresLink does not collect resident, workforce, finance, payroll, occupancy, QFR, RN-coverage, audit, or assurance evidence. Keep that material in the provider's approved systems and give access only through its authorised audit process.
Scope and official reporting position
| Question | Official position | Operational handoff note |
|---|---|---|
| Who prepares a CMPS? | Registered providers of residential aged care generally prepare a CMPS across specialised and non-specialised services and locations, but MPSP providers are not required to submit one as part of their ACFR | Classify each service and reporting entity before extracting data; mixed MPSP and other residential operations should confirm scope with the Department |
| What does the first statement cover? | Quarters 3 and 4 of 2025–26, plus RN data from November 2025 | Label each dataset with its exact period; use the official template period and do not add or remove periods from the audit report template |
| Which values go into CMPS? | Actual labour costs and hours for each quarter, plus the other required CMPS inputs; homes with an approved RN exemption still enter the RN coverage percentage | Preserve the source extract and approved adjustment trail used for the final values, including exemption-period coverage records |
| What happens when CMPS differs from QFR? | Check supporting records, report the actual CMPS values and explain differences; the Department will contact the provider if clarification or past-QFR resubmission is required | Keep a variance register and do not independently resubmit an old QFR merely to force agreement |
| What is externally audited? | The annual CMPS is audited under ASAE 3000; the Department does not maintain an approved list of external auditors | Verify the appointed auditor against the current eligibility rule rather than relying on a list claim |
| When is the first filing due? | The 2025–26 ACFR is due by 31 October 2026 for providers on a financial-year reporting cycle | Confirm the provider's reporting cycle and internal approval timetable |
Input, owner and evidence map
| CMPS input | Suggested accountable owner | Controlled evidence to index for handoff | Review question |
|---|---|---|---|
| Quarterly direct-care labour costs: employee and agency | Finance or payroll owner, with workforce review | Final payroll and general-ledger extracts, agency invoices, role mapping, approved adjustments and period cut-off records | Do costs map to the correct quarter, worker category, service and direct-care definition? |
| Quarterly direct-care worked hours: employee and agency | Workforce, rostering or payroll owner | Final time-and-attendance export, roster-to-payroll reconciliation, agency-hour support, exclusions and adjustment approvals | Are paid, rostered and worked hours distinguished and are adjustments traceable? |
| Monthly 24/7 RN coverage percentage | RN reporting or clinical-workforce owner | Approved RN reporting extracts, source rosters, attendance records, gap or exemption records and reviewer sign-off | Is every operated home included, including a home with an approved RN exemption, and does each month map to the controlled RN reporting source? |
| Quarterly occupied bed days | Finance, funding or operations-data owner | Approved occupancy extract, reporting-period mapping, reconciliations and authorised corrections | Is the same service and period definition used throughout the calculation? |
| Quarterly direct-care minutes worked per occupied bed day | Care-minutes reporting owner, with finance and workforce review | Controlled calculation file, input references, formula review, change history and approval record | Can a reviewer reproduce the result from the indexed final inputs without overwriting source history? |
Owner titles vary between providers. Record the actual named role, source-system location, extraction date, reporting period, status, reviewer and controlled evidence reference. Do not copy the underlying evidence into a public page, general spreadsheet, email thread, or AI prompt.
Reconcile CMPS and QFR without rewriting history
Start from the final actual CMPS inputs and compare them with the values previously submitted through QFR and RN reporting. Record each variance, whether it arose from timing, a late invoice, a payroll adjustment, a mapping correction or another supported reason. Retain the original submission, the final source value, the difference, the explanation, the evidence owner and approval.
The Department says differences are expected. Check the CMPS information against supporting records, report actual values and explain differences through the official submission process. Do not mechanically copy QFR figures or independently resubmit an old QFR merely to force agreement. After validating ACFR and CMPS data, the Department may contact the provider if clarification or a past-QFR resubmission is required. This reconciliation is an evidence trail, not a CaresLink calculation or a substitute for the provider's finance, legal or assurance review.
Reasonable-assurance auditor handoff
The provider guidance says the engagement is a reasonable-assurance audit under ASAE 3000. Section 166-335 of the Aged Care Rules 2025 ordinarily requires a registered company auditor, but also permits a person approved by the System Governor when the required qualifications and experience are satisfied. Do not assume a proposed alternative is eligible: confirm and retain the applicable approval before relying on it.
The Department says it does not maintain an approved list of external auditors. Before handoff, confirm the appointed auditor, engagement scope, reasonable-assurance basis, independence and eligibility checks, provider key contact, evidence-request channel, secure-access method, timetable, escalation route, and expected audit-report form. The Department's auditor guidance, risk-assessment example, planning checklist and audit-report templates support the auditor's work; they do not replace the auditor's own methodology or professional judgement.
Give the auditor a controlled index rather than an uncontrolled data dump. Each index entry should show the CMPS field, period, source, evidence owner, extraction date, reconciliation status, reviewer, secure location and any unresolved question. Auditor requests and responses should remain in the provider's approved audit workspace.
31 October 2026 ACFR readiness check
| Readiness gate | Evidence of readiness | Fail-closed response |
|---|---|---|
| Current official material | The team has rechecked the CMPS page, updated template, provider guidance, auditor guidance, report templates and 31 August FAQ | Stop using an older local copy until the differences are reviewed; do not invent a template version label |
| Reporting scope | In-scope services, MPSP exclusions, periods, RN months and accountable owners are confirmed | Hold the handoff; mixed MPSP and other residential operations should confirm scope with the Department |
| Final actual inputs | All five input groups have controlled final extracts, period labels and approvals, including RN coverage for exempt homes | Keep the field open; do not fill it from an unsupported estimate |
| QFR variance trail | Every material difference has a reason, source reference, owner and reviewer | Escalate unexplained items; do not copy an old QFR figure or independently resubmit merely to remove the difference |
| Auditor readiness | Eligibility, engagement, secure access, evidence index and query route are confirmed without relying on an approved-list claim | Do not describe the statement as audited or ready for submission |
| ACFR submission readiness | Internal approval, audited statement, official portal access and reporting-cycle deadline are confirmed | Use the Department's help path and the provider's professional advisers before submission |
Unresolved questions register
Keep unresolved questions visible until an authorised owner closes them. At minimum, ask: Is the downloaded Department template still current? Is any service delivered under MPSP, or does the provider operate a mixed MPSP and other residential portfolio that needs Department scope confirmation? Does the provider use a financial-year reporting cycle? Which services and periods are in scope? Who approves each final actual value? Are RN-exempt homes included in the RN coverage input? Which QFR differences still lack an evidenced explanation? Has auditor eligibility been verified, including any System Governor approval relied upon, without assuming an approved list exists? Which evidence requests remain open? Who controls Forms Administration access? Which internal approvals must occur before the 31 October 2026 deadline?
A question is not resolved because a value was copied into the CMPS. Record the decision, owner, evidence, date and reviewer. If official guidance, the template or the auditor's request changes, preserve the earlier position and document the controlled correction rather than silently overwriting it.
This guide is general operational information only. It is not audit, accounting, legal, regulatory, financial, assurance or professional advice and does not determine whether a provider's CMPS or ACFR meets its obligations.
Frequently asked questions
Do MPSP providers submit a CMPS with their ACFR?
No. The Department's 31 August 2026 FAQ says MPSP providers are not required to submit a CMPS as part of their ACFR. That does not remove other MPSP reporting obligations. A provider operating both MPSP and other residential services should confirm its reporting scope with the Department.
Does a home with an approved RN exemption still enter RN coverage?
Yes. The CMPS template still requires the RN coverage percentage for every home the provider operates, including a home with an approved exemption.
Does every QFR need an external audit?
No. The first externally audited CMPS covers quarters 3 and 4 of 2025–26 and RN data from November 2025, but that does not make every QFR externally audited. Providers must still continue their regular QFR and RN reporting.
Should we change an old QFR when the final CMPS value differs?
Do not independently resubmit an old QFR merely to make it match the CMPS. Check supporting records, report actual values in the CMPS and explain differences through the official process. After validation, the Department may contact the provider if clarification or a past-QFR resubmission is required.
Must the auditor always be a registered company auditor?
That is the ordinary rule. Section 166-335 also allows a person approved by the System Governor where the required qualifications and experience are satisfied. The Department does not maintain an approved list of external auditors, so confirm eligibility and retain any approval instead of assuming a list or exception applies.
Can the audit report template period be changed to match only the first CMPS quarters?
No. The Department says the template already includes the relevant reporting periods and should not be amended to include or exclude other periods.
Is this a CMPS template or audit workbook?
No. Use the current Department template and the provider's approved systems and auditor process. This page is only an evidence-owner and handoff checklist.
Can CaresLink receive our payroll, resident, workforce or audit files?
No. CaresLink does not collect CMPS or ACFR evidence and does not prepare, audit, reconcile, calculate, certify or submit the statement. Keep evidence within the provider's authorised systems and secure audit channel.
Disclaimer
These resources are provided for general operational documentation and educational purposes only. They do not constitute legal, clinical, medical, compliance, or professional advice. Organisations should review and adapt all documents according to their own policies, procedures, registration requirements, funding arrangements, and regulatory obligations.