Provider reporting

Aged Care Financial Report

Approved providers of residential aged care, home care, multi-purpose services and short restorative care 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.

About the ACFR

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.

Residential aged care providers supply:

  • information on income and expenses for care services and other activities for each facility, including information on labour costs and hours
  • an approved 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 approved 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.

Home care 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, unspent package funds, and cash and liquid assets.
  • an approved provider level balance sheet, income statement and cash flow statement (non-government providers only)
  • a Consolidated Segment Report which collects financial information about the approved 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.

Short-term restorative care report:

  • income including Australian Government subsidies and daily client contribution fees
  • expenses including wages, salaries, and administration and management costs.

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

Date of annual reporting

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

The ACFR online forms portal is coordinated by Forms Administration for the Department of Health and Aged Care.

2024–25 resources

Previous 2023–24 resources

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

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