The Government has introduced changes to how residential aged care providers are funded, based on their reported care minutes.
From April 2026, funding for non-specialised aged care homes operating in metropolitan, Modified Monash, or MM1 Classification areas will change. Part of the Base Care Tariff is being replaced with a new care minutes supplement, based on your performance against the care minute responsibility.
This funding policy aims to increase care minute compliance and to make sure the government is only paying for delivered care minutes.
To make sure we pay you the right amount, all aged care providers must complete an annual Care Minutes Performance Statement and have it externally audited under the Assurance Standard ASAE 3000.
This statement will cover care time and expenses, registered nurse coverage, and occupied bed days. The first statement will cover the 2025-26 financial year and will be submitted in the Aged Care Financial Report. The department will use this to make sure your care minutes supplement payments for the year were accurate. Completion of the statement will be an ongoing, annual requirement, so that providers receive the correct funding and the department has assurance on what is being reported.
You will need to engage an external auditor to audit the Statement under the ASAE 3000 Standards. You should talk with your existing auditor to see if they can perform this engagement, or if you need to engage another provider.
To prepare for the audit and minimise potential misreporting, you should:
- Stay up to date with regular reporting responsibilities
- Make sure records are complete and stored appropriately and,
- Talk to your auditor early, to find out what they need.
We have published guidelines and a webinar on our website to help you complete the statement and meet the audit requirements. Following these guidelines will make sure the statement is completed correctly and that you receive the right payment.
To learn more about these changes, visit the Department of Health, Disability and Ageing website.