Aged Care Financial Report

The new Act Care Act 2024 and the new Support at Home program started on 1 November 2025. Guidance on how the new Act impacts providers ACFR reporting is now available in the resources section.

About the Aged Care Financial Report

The Aged Care Financial Report (ACFR) allows the Australian Government to collect financial information for registered providers and parent entities where applicable. It was designed to consolidate annual financial and prudential reporting obligations within a single report. What providers are required to report in the ACFR depends on the type of service they provide.

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.

Due date

Registered providers must submit their ACFR for each financial year by 31 October.

Registered providers are required to submit the ACFR online forms portal on behalf of the Department of Health, Disability and Ageing.

Reporting requirements

What you are required to report in the ACFR depends on the type of service you deliver.

Residential aged care service providers

Residential aged care service providers must complete:

income and expenses for each approved residential care home, including information on labour costs and hours
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
the Care Minutes Performance Statement.

Support at Home service providers

Support at Home providers must complete:

income and expenses at the total Support at Home program level that aligns with the Support at Home Service List in 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 Service providers

Multi-purpose service providers must provide:

an Annual Prudential Compliance Statement.

Commonwealth Home Support Programme (CHSP)

Providers who only deliver Commonwealth Home Support Programme (CHSP) services do not have to submit an ACFR.

Resources