We are updating the way we monitor care minutes in aged care homes to increase transparency around how funding is spent.
Starting in the Aged Care Financial Report 2025-26, all residential aged care providers must prepare and submit a new Care Minutes Performance Statement.
Providers will be required to engage an external registered company auditor to complete an audit of their Care Minutes Performance Statement. The audit must be conducted by a registered company auditor, under the assurance standard ASAE 3000.
The Care Minutes Performance Statement will include:
- direct care minutes delivered
- associated labour hours and costs
- registered nurse (RN) coverage
- occupied bed days.
In addition, providers must continue to report care minutes and RN coverage through the Quarterly Financial Report and 24/7 Registered Nurse Report.
This requirement applies to all residential aged care services, including specialised and non-specialised services, provided at all locations.
We encourage providers to engage an auditor early and appropriately maintain your records to accurately complete your Care Minutes Performance Statement.
To better understand new reporting requirements and how to prepare, refer to Care Minutes Performance Statement guidance.