官方更新 · 文件复核
Care Minutes Performance Statement 更新版模板发布
卫生部于 2026 年 8 月 20 日发布更新版 Care Minutes Performance Statement 模板，并于 8 月 31 日发布 FAQ。registered residential aged care providers 通常须准备 2025–26 statement，但 Multi-Purpose Service Program（MPSP）providers 无需随 ACFR 提交 CMPS；同时经营 MPSP 与其他住宅养老服务的机构应向卫生部核实范围。首份 statement 涵盖 2025–26 年第 3、4 季及 2025 年 11 月起的 RN 数据；获批 RN exemption 的服务仍须报告 RN coverage percentage。应先用 supporting records 核对 CMPS，不要机械复制或自行重提较早 QFR；卫生部 validation 后可能要求说明或重提。CMPS 按 ASAE 3000 外审，但卫生部不提供 approved external auditors 名单；审计师也不应增删官方 audit-report template 的 reporting periods。按财年报告者的 statement 随 ACFR 于 2026 年 10 月 31 日到期；8 月 20 日模板发布不是新的生效日。
文件与流程复核动作
把官方变化转成可分派的复核动作
- 记录 8 月 20 日模板和 8 月 31 日 FAQ；如同时经营 MPSP 与其他住宅养老服务，向卫生部核实 CMPS 范围
- 明确 statement 数据、RN exemption coverage、证据、复核和外部审计责任人，并自行核验 auditor eligibility
- 记录 QFR 差异并等待卫生部 validation；不要自行重提较早 QFR 或增删官方模板的 reporting periods
可能需要复核的团队
- 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
影响范围
- 2025-26 Care Minutes Performance Statement
- External audit coordination
- Care-time and expense evidence
- Aged Care Financial Report submission
- 31 October 2026 reporting deadline
团队复核问题
Which CMPS inputs, QFR differences, or auditor requests still lack an authorised owner and evidence reference?
使用边界
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.