2026-27 Draft Aged Care Financial Report (ACFR)

Draft resources for the 2026-27 Aged Care Financial Report (ACFR) are now available online here. These resources are provided to assist providers in preparing for the 2026-27 reporting period.

2025-26 Aged Care Financial Report (ACFR)

The Aged Care Financial Report (ACFR) for the 2025-26 reporting period is now available for online completion. Please click on the blue 'start' button to the right to begin.

Due date: 31 October 2026.

2025-26 Aged Care Financial Report Resources

  2025-26 - Aged Care Financial Report Non-uploadable template (updated)
  2025-26 - Aged Care Financial Report Data Definitions (updated)
  2025-26 - Aged Care Financial Report Guidance and FAQs
  2025-26 - Annual Prudential Compliance Statement resources

Care Minutes Performance Statement Resources

  Care Minutes Performance Statement - template
  Care Minutes Performance Statement - guidance for providers
  Care Minutes Performance Statement - audit report templates
  Audit requirements for Care Minutes Performance Statement - guidance for auditors

2025-26 Annual Prudential Compliance Statement Resources

  2025–26 Annual Prudential Compliance Statement (APCS) Guidelines
  2025–26 Annual Prudential Compliance Statement (APCS) Audit Guidance
  2025-26 new Act APCS Independent Audit Report Clean Audit Opinion template
  2025-26 old Act APCS Independent Audit Report Clean Audit Opinion template
  2025-26 new Act APCS Independent Audit Report Qualified Audit Opinion template
  2025-26 old Act APCS Independent Audit Report Qualified Audit Opinion template

Additional information and resources are available on the Aged Care Financial Report website.

ACFR Prior Year Submissions

Aged Care Financial Report (ACFR): 2023-24
Aged Care Financial Report (ACFR): 2024-25

Quarterly Financial Report (QFR)

Providers can now complete their Quarterly Financial Report (QFR) using the Government Provider Management System Registered Provider Portal (GPMS).

To access the QFR applications on GPMS, an organisation's GPMS Administrator must set up a Financial Reporting user profile. 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 reporting each quarter. 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 User Guide: Manage Your Organisation tile to manage their organisation details. This includes assigning a Financial Reporting Submission user role to submit Quarterly Financial Reports on behalf of their organisation.
You and your Organisation Administrator can login to the GPMS Registered Provider Portal here.

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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