Audit rules released for care minute statements
All providers are now required to complete audits of their Care Minutes Performance Statement, and the audit must be done by an external auditor, the department says.
The Department of Health, Disability and Ageing has announced details this week regarding the incoming requirement for all residential aged care providers to engage an external auditor to complete an audit of their Care Minutes Performance Statements, starting with the Aged Care Financial Report 2025-26.
The audit must be completed under the assurance standard ASAE 3000 and include:
- care minutes delivered
- associated labour costs
- registered nurse coverage
- occupied bed days.
Providers must also continue to report care minutes and RN coverage through the Quarterly Financial Report and the 24/7 RN Report.
Translated fact sheets on the care minutes and 24/7 registered nurse responsibilities are available in different languages for older people and a recording of the aged care reform webinar is available on the department’s website, which includes information on the Care Minute Performance Statement Audit.
More information about the Care Minutes Performance Statements guidance is available here.
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