Provider reporting

Aged Care Financial Report

Registered providers of residential aged care, Support at Home and multi-purpose services are required to complete an annual Aged Care Financial Report (ACFR). Providers must report on mandatory requirements to receive Australian Government operational approval and funding.

The new Act and the new Support at Home program started on 1 November 2025. Guidance on how the new Act may change providers ACFR reporting will be available soon.

About the Aged Care Financial Report

The Aged Care Financial Report (ACFR) allows the Australian Government to collect financial information for approved providers and parent entities where applicable. What providers are required to report in the ACFR depends on the type of service they provide.

The ACFR online forms portal is coordinated by Forms Administration for the Department of Health, Disability and Ageing. Providers must submit their ACFR for each financial year by 31 October.

The 2024-25 ACFR, which opened in July 2025, has been completed under the Approved Provider structure.

The 2025-26 ACFR will be the first completed under the Registered Provider structure. This will be opened in July 2026 via the ACFR online forms portal.

Upcoming changes to the 2025-26 ACFR  

Further changes will be made to the 2025-26 ACFR, including: 

  • Update of terminology, the Financial Support Statement and the Declaration File to align with the introduction of the New Aged Care Act.
  • An updated Annual Prudential Compliance Statement.

For residential aged care providers, they will see: 

  • Introduction of a Care Time Performance Statement.
  • Adding line items to the Hotelling Services Income category to reflect contributions to the Hotelling Supplement and Higher Everyday Living Fee.
  • Adding a Residential Accommodation Deposit retention deduction line item to the Accommodation Income Category.
  • Updates to the Survey of Aged Care Homes in line with the Aged Care Taskforce recommendations.
  • Additional data items to reflect “Staff Housing: Travel Costs” and “Extra and Additional service fee charges”, both split by non-agency and agency staff.
  • Other changes will be made to align with updates in policy. These include:
    • removing data items that reference “bed licences”
    • removing data items that reference “Approved Places”
    • renaming “Available bed day” data items to “Operational bed day”.
    • renaming “Resident Fees: Means Tested Care Fee” with “Resident Fees: Care Fees”.

The commencement of the Support at Home program means significant changes in the type of information that is collected to align with services. Initially, there will be differences between the data collected in the ACFR and the QFR. There will be work undertaken by the Department over the coming financial reporting cycles to reduce this misalignment.  

Changes include:  

  • The form has been redesigned to reflect the services listed under the new Support at Home mode with income broken down into subsidies and supplements, participant contributions and in some instances care management.
  • Across all services, labour costs should be reported at the employee, agency care (internal) and sub-contracted or brokered client level (external).
  • Other items may include payroll tax, consumables and care management expenses.
  • There are a number of new items in the Administration and Non-Care expenses category.
  • Labour Worked Hours will be reported for care management staff and administration & non-care staff only. Non-worked hours will be reported for all categories.
  • Reporting should only be at the total level, rather than planning region level. 

What are providers required to submit as part of the ACFR:

Residential aged care providers supply 

  • information on income and expenses for care services for each residential aged care home, including information on labour costs and hour
  • a registered provider level balance sheet, income statement and cash flow statement (non-government providers only)
  • movement schedules to accompany the financial statements
  • a Consolidated Segment Report which collects financial information about the registered provider’s ultimate Australian parent organisation (which may include both aged care and non-aged care operations/subsidiaries)
  • the Survey of Aged Care Homes
  • an Annual Prudential Compliance Statement

Support at Home providers supply:

  • information on income from providing services, such as fees for the provision of care and package management
  • information on expenses, including wages and salaries, management fees, care-related expenses, and information on labour costs and hours
  • other financial information, cash and liquid assets.
  • a registered provider level balance sheet, income statement and cash flow statement (non-government providers only)
  • a Consolidated Segment Report which collects financial information about the registered provider’s ultimate Australian parent organisation (which may include both aged care and non-aged care operations/subsidiaries).

Multi-purpose services provide:

  • an Annual Prudential Compliance Statement.

In addition to the annual ACFR, registered providers must also submit the Quarterly Financial Report (QFR). The QFR will provide the Department of Health, Disability and Ageing with more regular data to support ACFR data.

2024–25 resources

Previous 2023–24 resources

For feedback or questions email ACFRQFRQueries@health.gov.au.

Date last updated:
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