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  Aged Care Financial Report (ACFR)


The Aged Care Financial Report (ACFR) for the 2024-25 reporting period will be available in early July 2025 for online completion. When the portal is opened, you will be notified via the email address registered with Forms Administration and the main contact email listed with the Department of Health and Aged Care.

Due date: 31 October 2025.



2024-25 Aged Care Financial Report Documents





2024-25 Aged Care Financial Report (ACFR) Guides
  2024-25 ACFR User Guide and FAQ (.pdf)



2024-25 Annual Prudential Compliance (APCS) Guidelines & Audit Template/Guides
  APCS Guidelines (.pdf)
  APCS Audit Guide (.pdf)
  APCS Audit Report Template - Clean Opinion (.docx)
  APCS Audit Report Template - Qualified Opinion (.docx)


Additional information and resources are available on the Aged Care Financial Report | Australian Government Department of Health and Aged Care website.


ACFR Prior Year Submissions










  Quarterly Financial Report (QFR)


Providers can now complete their Quarter 3 (1 January to 31 March) 2024-25 Quarterly Financial Report (QFR) using the Government Provider Management System (GPMS).

To access the QFR applications on GPMS an organisation's GPMS Administrator must set up a Financial Reporting user. We encourage you to have your access set up and check you can log into GPMS and access the 'Financial Reporting' tile in preparation for QFR reporting.

If you require assistance with your QFR submission, please call the Forms Administration helpdesk on (02) 4403 0640

GPMS Quick Reference Guides and Assistance
• Organisation Administrators should follow the Quick reference guide Adding a new Quarterly Financial Report (QFR) Financial Reporting user in GPMS.
• You and your Organisation Administrator can login to GPMS here - Log In Using | Service Provier Portal (health.gov.au).

If you need help logging into GPMS please call the My Aged Care Service, Provider and Assessor Helpline on 1800 836 799. It is open Monday to Friday (8am to 8pm) and Saturday (10am to 2pm) local time across Australia.










  Significant Refurbishment - Application for the Higher Accommodation Supplement



Significant Refurbishments - (Pre-Approval)

Use this form to apply for the higher level of accommodation supplement if you are an approved provider of a residential aged care service that has a proposed refurbishment project for which you are seeking pre-approval. Please note that if you complete the Pre-Application, you will also need to complete the Confirmation once refurbishment work is complete.
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Significant Refurbishments - (Standard Application)

Use this form to apply for the higher level of accommodation supplement if you are an approved provider of a residential aged care service that has completed a refurbishment on or after 20 April 2012. Please note that if you complete the Standard Application, you do not need to complete the Pre-Application or the Confirmation.
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Significant Refurbishments - (Confirmation)

Use this form to confirm that you have completed the significant refurbishment where pre-approval was given. Please note that you should only complete if you have previously completed the Pre-Approval Application and refurbishment work has been completed.
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