Date published:
Residential aged care providers must submit an externally audited Care Minutes Performance Statement (CMPS). This is part of the Aged Care Financial Report (ACFR).
The CMPS includes:
- direct care worked hours
- direct care labour costs
- Registered Nurse (RN) coverage percentage
- quarterly occupied beds.
The first externally audited CMPS covers Q3 and Q4 of 2025–26.
There are no changes to Quarterly Financial Reports (QFRs).
Providers are encouraged to engage an auditor early and maintain your records.
We may recalculate care minutes supplements paid to homes if the CMPS submission is different to information reported in past QFRs.
To learn more, see Care Minutes Performance Statement.