Better health and ageing for all Australians

Financial Reports for Residential Aged Care Providers

Financial Benchmarking Data – Residential Aged Care

This page provides access to de-identified financial performance data sets as a service to the residential aged care industry to allow providers to benchmark their performance against other comparable providers.

The financial data is extracted from the general purpose financial reports (GPFRs) prepared by providers of residential aged care under the Aged Care Act 1997 as part of the eligibility requirements for the Conditional Adjustment Payment (CAP). This data is combined with non-financial data extracted from the administrative systems of the Department of Health and Ageing to produce the de-identified data.

De-identified unit record financial data for the 2009-10 financial year and the three previous financial years can be downloaded in Excel format:
Financial unit record data from aged care providers’ 2006-07 GPFRs (Excel 358 KB)
Financial unit record data from aged care providers’ 2007-08 GPFRs (Excel 352 KB)
Financial unit record data from aged care providers’ 2008-09 GPFRs (Excel 395 KB)
Financial unit record data from aged care providers’ 2009-10 GPFRs (Excel 396 KB)

Note (October 2010): The unit record data for 2006-07 and 2007-08 have changed slightly from that which were first posted. The few amendments correct some minor inconsistencies that arose in combining the information from the Department’s data systems with the information contained in the GPFRs.

Definitions of aged care and accounting terms used in the de-identified data sets can be downloaded in Word format:
Definitions of column headings used for the attached GPFR unit record data (Word 85 KB)

Disclaimer

The financial data underlying these datasets is extracted from the general purpose financial reports (GPFRs) that were prepared by providers of residential aged care under the Aged Care Act 1997 as part of the eligibility requirements for the Conditional Adjustment Payment (CAP).

The eligibility conditions for the CAP require that residential aged care providers prepare their GPFRs in accordance with all accounting standards, and that they include a residential care segment note. They also require that the GPFRs be audited by a registered company auditor. Nevertheless, the comprehensiveness of the financial information contained in GPFRs varies from provider to provider. In addition, the accounting standards are subject to interpretation and it is possible that interpretations may differ between providers and between auditors. In addition, the Department’s interpretation of the accounting data provided in the GPFRs has not been verified with the aged care providers.

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