官方更新 · 文件複核
Care Minutes Performance Statement 更新版範本發布
衞生部於 2026 年 8 月 20 日發布更新版 Care Minutes Performance Statement 範本，並於 8 月 31 日發布 FAQ。registered residential aged care providers 通常須準備 2025–26 statement，但 Multi-Purpose Service Program（MPSP）providers 無需隨 ACFR 提交 CMPS；同時經營 MPSP 與其他住宅養老服務的機構應向衞生部核實範圍。首份 statement 涵蓋 2025–26 年第 3、4 季及 2025 年 11 月起的 RN 資料；獲批 RN exemption 的服務仍須報告 RN coverage percentage。應先用 supporting records 核對 CMPS，不要機械複製或自行重提較早 QFR；衞生部 validation 後可能要求說明或重提。CMPS 按 ASAE 3000 外審，但衞生部不提供 approved external auditors 名單；審計師也不應增刪官方 audit-report template 的 reporting periods。按財年報告者的 statement 隨 ACFR 於 2026 年 10 月 31 日到期；8 月 20 日範本發布不是新的生效日。
文件與流程複核行動
把官方變化轉成可分派的複核行動
- 記錄 8 月 20 日範本和 8 月 31 日 FAQ；如同時經營 MPSP 與其他住宅養老服務，向衞生部核實 CMPS 範圍
- 明確 statement 資料、RN exemption coverage、證據、複核和外部審計負責人，並自行核驗 auditor eligibility
- 記錄 QFR 差異並等待衞生部 validation；不要自行重提較早 QFR 或增刪官方範本的 reporting periods
可能需要複核的團隊
- 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
影響範圍
- 2025-26 Care Minutes Performance Statement
- External audit coordination
- Care-time and expense evidence
- Aged Care Financial Report submission
- 31 October 2026 reporting deadline
團隊複核問題
Which CMPS inputs, QFR differences, or auditor requests still lack an authorised owner and evidence reference?
使用邊界
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.