From 2026, residential aged care providers face a new layer of accountability: external audits of Care Minutes Performance Statements are now mandatory. This marks a significant shift from self-reporting to independent verification.

What's changing

Providers have been required to report care minutes through quarterly and annual financial reports for some time. What's new is that these figures must now be audited by an accredited external auditor in accordance with the ASAE 3000 assurance standard — at the provider's own cost.

The audit reconciles the care minutes reported in your performance statement against source records: rosters, timesheets, payroll data, and agency invoices. Every reported care minute must be supported by verifiable evidence.

What's at stake

The consequences of falling short are real. Non-specialised residential providers in metropolitan areas that fail to meet their care minute targets face a funding reduction of up to $33.41 per resident per day. In the April to June 2025 reporting period, 43 per cent of metropolitan providers did not achieve their required targets.

There are also changes to how the Staffing rating within Star Ratings is calculated. From October 2025, providers must meet both total care minute and registered nurse care minute targets to receive three stars or more. These changes will start flowing through to published Star Ratings from mid-2026.

Getting audit-ready

Start by reviewing your workforce data and making sure rosters, timesheets, and payroll records are accurate and complete. Identify any gaps between your reported care minutes and what your source records support. If you're using agency staff, ensure those hours are properly documented and reconciled.

Coverage helps you track conformance across the relevant Standards, but the care minutes data itself will need to come from your workforce and payroll systems. Use Coverage to document your processes and evidence around staffing and clinical governance.