Reporting requirements for all providers
All approved registered providers have compulsory reporting requirements.
Read about reporting and other registered providers responsibilities registered providers.
Financial reporting
All approved registered providers must complete and submit an Aged Care Financial Report (ACFR) annually, and the Quarterly Financial Report (QFR) 4 times a year.
All residential aged care providers must report care minutes information through their QFR. To ensure the accuracy of this information, we conduct care time reporting assessments. You will also need to prepare a Care Minutes Performance Statement and have it externally audited and submitted in the ACFR, starting with the 2025-26 ACFR.
You must also submit the Annual Prudential Compliance Statement (APCS) and APCS audit opinion if, at any point during the financial year being reported on, you held:
- refundable deposits
- accommodation bonds
- entry contributions
View the user guides, and complete and submit the ACFR, GPFS and APCS online through the ACFR portal.
You have until 31 October to complete and lodge your annual ACFR, GPFS and APCS.
Quality and safety reporting
You are required to collect and provide quality indicator data under the National Aged Care Mandatory Quality Indicator Program.
You must report 24/7 registered nurse coverage via the Government Provider Management System (GPMS) every calendar month, even if you have an exemption.
Under the Serious Incident Response Scheme (SIRS), you must manage and take reasonable action to prevent incidents. This includes having an incident management system in place. Notify the Aged Care Quality and Safety Commission of a reportable incident, via the My Aged Care Service and Support Portal.
Reporting refundable deposit balances
From 1 November 2025 you need to report the refundable deposit balances you hold for individual residents. This includes both refundable accommodation deposits (RADs) and refundable accommodation contributions (RACs).
You need to report these in the online claim form you submit to Services Australia each month to claim a subsidy for a resident.
You can do this in the Aged Care Provider Portal or in your business to government (B2G) software.
The first claim period during which refundable deposits must be reported is the November 2025 claim period, which takes place in December 2025.
This reporting requirement strengthens means testing under the new Aged Care Act. The refundable deposit information you report will:
- help keep residents’ means assessments up to date
- help ensure resident fees and funding are correct
- reduce the occurrence of backdated changes to fees and subsidies.
Before making changes to a resident’s means assessment, Services Australia or the Department of Veterans’ Affairs will contact the resident to confirm the correct financial details with them.
Find information about how and when to submit online claims on Services Australia’s website.