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Accountability Principles 2014

Authoritative Version
Principles as amended, taking into account amendments up to Aged Care Legislation Amendment (Financial Reporting) Principles 2017
Administered by: Health
Registered 13 Sep 2017
Start Date 13 Sep 2017

Accountability Principles 2014

made under section 96‑1 of the

Aged Care Act 1997

Compilation No. 6

Compilation date:                              13 September 2017

Includes amendments up to:            F2017L01163

Registered:                                         13 September 2017

 

About this compilation

This compilation

This is a compilation of the Accountability Principles 2014 that shows the text of the law as amended and in force on 13 September 2017 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

  

  

  


Contents

Part 1—Preliminary                                                                                                                                        1

1............ Name of principles........................................................................................................ 1

3............ Authority....................................................................................................................... 1

4............ Definitions..................................................................................................................... 1

Part 2—Access to aged care services                                                                                                    4

Division 1—Access to residential care services and certain flexible care services 4

9............ Purpose of this Division................................................................................................ 4

10.......... Consent to access service.............................................................................................. 4

11.......... CEO of the Quality Agency or quality assessor must show identification.................... 5

Division 2—Access to home care services and certain flexible care services          6

16.......... Purpose of this Division................................................................................................ 6

17.......... Consent to access service.............................................................................................. 6

18.......... CEO of the Quality Agency or quality reviewer must show identification.................... 7

Division 3—General provisions relating to access                                                                  8

19.......... Purpose of this Division................................................................................................ 8

20.......... Hours of access............................................................................................................. 8

21.......... Access to premises, documents etc................................................................................ 8

22.......... Access to staff members and other persons................................................................... 9

23.......... Refusal of access......................................................................................................... 10

Part 3—Information to be given to Secretary                                                                               11

Division 1—Information about residential care services                                                  11

24.......... Purpose of this Division.............................................................................................. 11

25.......... Information about unexplained absence of care recipients........................................... 11

28.......... Period for notifying Secretary about entry of care recipient to residential care service 11

Division 2—Information about home care services                                                             12

29.......... Purpose of this Division.............................................................................................. 12

30.......... Notification of start of home care through a home care service................................... 12

30A....... Notification of cessation of home care through a home care service............................ 12

Part 4—Aged care financial report                                                                                                     13

Division 1—Preliminary                                                                                                                      13

31.......... Purpose of this Part..................................................................................................... 13

31A....... Application of this Part................................................................................................ 13

32.......... What is an approved provider’s financial year............................................................. 13

33.......... Reviewable decision.................................................................................................... 14

Division 2—Responsibilities of approved providers                                                             14

34.......... Purpose of this Division.............................................................................................. 14

35.......... Aged care financial reports—general........................................................................... 14

35A....... General purpose financial reports for non‑government approved providers of residential care services  15

36.......... Auditing of general purpose financial reports—non‑government approved providers 16

37.......... Provision of aged care financial report to Secretary—general..................................... 17

37A....... Provision of general purpose financial report to care recipients etc. by non‑government approved providers          17

38.......... Circumstances in which approved provider is taken to have complied with this Division        17

Part 5—Participation in aged care workforce census                                                              18

45.......... Purpose of this Part..................................................................................................... 18

46.......... Participation in aged care workforce census................................................................ 18

Part 6—Responsibilities in relation to certain staff members and volunteers           19

47.......... Purpose of this Part..................................................................................................... 19

48.......... Requirements in relation to new staff members and volunteers................................... 19

49.......... Arrangements for new staff members or volunteers who do not yet have police certificates    19

50.......... Continuing responsibilities of approved providers...................................................... 20

51.......... Spent convictions........................................................................................................ 20

Part 7—Circumstances in which requirement to report allegation or suspicion of reportable assault does not apply                                                                                                                                           21

52.......... Purpose of this Part..................................................................................................... 21

53.......... Circumstances in which approved provider is not required to report alleged or suspected reportable assault           21

Part 8—Application, transitional and savings provisions                                                      23

54.......... Application—amendments made by the Aged Care Legislation Amendment (Financial Reporting) Principles 2017.................................................................................................................................... 23

55.......... Transitional—approvals of auditors............................................................................ 23

Endnotes                                                                                                                                                               24

Endnote 1—About the endnotes                                                                                                      24

Endnote 2—Abbreviation key                                                                                                          25

Endnote 3—Legislation history                                                                                                       26

Endnote 4—Amendment history                                                                                                     27


Part 1Preliminary

  

1  Name of principles

                   These principles are the Accountability Principles 2014.

3  Authority

                   These principles are made under section 96‑1 of the Aged Care Act 1997.

4  Definitions

Note:          A number of expressions used in these principles are defined in the Act, including the following:

(a)    approved provider;

(b)    flexible care;

(c)    home care;

(d)    reportable assault;

(e)    residential care.

                   In these principles:

Act means the Aged Care Act 1997.

aged care financial report, for a financial year for an approved provider, means the report required by section 35.

Australian accounting standards means the accounting standards in force under section 334 of the Corporations Act 2001.

Note:          In 2017, the Australian accounting standards were accessible at http://www.aasb.gov.au.

business hours means the hours between 9 am and 5 pm on a business day.

charge exempt resident has the meaning given by clause 1 of Schedule 1 to the Aged Care (Transitional Provisions) Act 1997.

CrimTrac means the CrimTrac Agency, established as an Executive Agency by the Governor‑General by order under section 65 of the Public Service Act 1999.

financial year, for an approved provider, has the meaning given by subsection 32(1).

general purpose financial report, for a financial year for an approved provider, means a report prepared by the provider as required by section 35A.

home care setting has the meaning given by section 4 of the Subsidy Principles 2014.

police certificate, for a person, means a report prepared by the Australian Federal Police, CrimTrac or the police force or police service of a State or Territory, about the person’s criminal conviction record.

premises:

                     (a)  of a residential care service or a flexible care service through which short‑term restorative care is provided in a residential care setting, means any place where the operation or administration of the service occurs; and

                     (b)  of a home care service or a flexible care service through which short‑term restorative care is provided in a home care setting, means the premises of the approved provider of the service.

Quality Agency means the Australian Aged Care Quality Agency established by the Australian Aged Care Quality Agency Act 2013.

quality assessor means a person registered as a quality assessor in accordance with the Quality Agency Principles 2013.

quality reviewer has the meaning given by the Quality Agency Principles 2013.

relevant official:

                     (a)  in relation to a residential care service or a flexible care service through which short‑term restorative care is provided in a residential care setting, means:

                             (ii)  the CEO of the Quality Agency; or

                            (iii)  a quality assessor; and

                     (b)  in relation to a home care service or a flexible care service through which short‑term restorative care is provided in a home care setting, means:

                              (i)  the CEO of the Quality Agency; or

                             (ii)  a quality reviewer.

residential care setting has the meaning given by section 4 of the Subsidy Principles 2014.

short‑term restorative care has the meaning given by section 106A of the Subsidy Principles 2014.

staff member, of an approved provider, means a person who:

                     (a)  is at least 16 years old; and

                     (b)  is employed, hired, retained or contracted by the approved provider (whether directly or through an employment or recruitment agency) to provide care or other services under the control of the approved provider; and

                     (c)  has, or is reasonably likely to have, access to care recipients.

Examples of persons who are staff members of an approved provider:

(a)    key personnel of the approved provider; and

(b)    employees and contractors of the approved provider who provide care to care recipients; and

(c)    allied health professionals contracted by the approved provider to provide care to care recipients; and

(d)    kitchen, laundry, garden and office personnel employed by the approved provider; and

(e)    consultants, trainers and advisors for accreditation support or systems improvement who are under the control of the approved provider.

Examples of persons who are not staff members of an approved provider:

(a)    visiting medical practitioners, pharmacists and other allied health professionals who have been requested by, or on behalf of, a care recipient but are not contracted by the approved provider; and

(b)    tradespeople who perform work otherwise than under the control of the approved provider (that is, as independent contractors).

Statement of Accounting Concepts SAC 1 means the Statement of Accounting Concepts SAC 1 “Definition of the Reporting Entity”, issued by the Australian Accounting Research Foundation and the Accounting Standards Review Board, as existing at the commencement of the Aged Care Legislation Amendment (Financial Reporting) Principles 2017.

Note:          In 2017, the Statement of Accounting Concepts SAC 1 was accessible at http://www.aasb.gov.au.

volunteer, for an approved provider, means a person who:

                     (a)  is not a staff member of the approved provider; and

                     (b)  offers his or her services to the approved provider; and

                     (c)  provides care or other services on the invitation of the approved provider and not solely on the express or implied invitation of a care recipient; and

                     (d)  has, or is reasonably likely to have, unsupervised access to care recipients; and

                     (e)  is at least 16 years old or, if the person is a full‑time student, is at least 18 years old.

Part 2Access to aged care services

Division 1Access to residential care services and certain flexible care services

9  Purpose of this Division

                   For paragraph 63‑1(1)(l) of the Act, this Division makes provision in relation to the responsibilities of an approved provider of a residential care service, or a flexible care service through which short‑term restorative care is provided in a residential care setting, to allow the CEO of the Quality Agency or a quality assessor access to the service for the purpose of performing functions or duties, or exercising powers, as the CEO of the Quality Agency or a quality assessor.

10  Consent to access service

             (1)  The CEO of the Quality Agency or a quality assessor must not access the premises of a residential care service, or a flexible care service through which short‑term restorative care is provided in a residential care setting, for a purpose referred to in section 9 unless the approved provider of the service has consented to the access.

Note:          The CEO of the Quality Agency or a quality assessor is not required to give the approved provider notice of a requirement to access the service.

             (2)  Before obtaining the approved provider’s consent, the CEO of the Quality Agency or the quality assessor must inform the approved provider of the following:

                     (a)  that the approved provider may refuse to give consent or may withdraw consent at any time;

                     (b)  that the approved provider may not be complying with its responsibilities under paragraph 63‑1(1)(l) of the Act if it refuses to consent, or withdraws consent, to the access to the service;

                     (c)  that failure to comply with a responsibility under paragraph 63‑1(1)(l) of the Act may result in a sanction being imposed under Part 4.4 of the Act, but that an act referred to in paragraph 23(b) or (c) of these principles will not constitute failure to comply with a responsibility under paragraph 63‑1(1)(l) of the Act.

             (3)  The approved provider must not unreasonably withhold consent if access to the premises of the service is required in circumstances where the CEO of the Quality Agency or the quality assessor reasonably believes that there is a serious risk to the safety, health or wellbeing of a person who is being provided with care through the service.

             (4)  The approved provider may withdraw consent at any time.

             (5)  The CEO of the Quality Agency or the quality assessor must leave the premises of the service if the approved provider asks the CEO of the Quality Agency or the quality assessor to do so.

11  CEO of the Quality Agency or quality assessor must show identification

                   Before accessing the premises of a residential care service, or a flexible care service through which short‑term restorative care is provided in a residential care setting, the CEO of the Quality Agency or a quality assessor must show the approved provider of the service:

                     (a)  evidence of the name and position of the CEO or quality assessor; and

                     (b)  photographic identification of the CEO or quality assessor.

Division 2Access to home care services and certain flexible care services

16  Purpose of this Division

                   For paragraph 63‑1(1)(m) of the Act, this Division makes provision in relation to the responsibilities of an approved provider of a home care service, or a flexible care service through which short‑term restorative care is provided in a home care setting, to allow the CEO of the Quality Agency or a quality reviewer access to the service for the purpose of performing functions or duties, or exercising powers, as the CEO of the Quality Agency or a quality reviewer.

17  Consent to access service

             (1)  The CEO of the Quality Agency or a quality reviewer must not access the premises of a home care service, or a flexible care service through which short‑term restorative care is provided in a home care setting, unless the approved provider of the service has consented to the access.

Note:          Premises of a home care service, or a flexible care service through which short‑term restorative care is provided in a home care setting, means the premises of the approved provider of the service (see section 4).

             (2)  Before obtaining the approved provider’s consent, the CEO of the Quality Agency or the quality reviewer must inform the approved provider of the following:

                     (a)  that the approved provider may refuse to give consent or may withdraw consent at any time;

                     (b)  that the approved provider may not be complying with its responsibilities under paragraph 63‑1(1)(m) of the Act if it refuses to consent, or withdraws consent, to the access to the service;

                     (c)  that failure to comply with a responsibility under paragraph 63‑1(1)(m) of the Act may result in a sanction being imposed under Part 4.4 of the Act, but that an act referred to in paragraph 23(b) or (c) of these principles will not constitute failure to comply with a responsibility under paragraph 63‑1(1)(m) of the Act.

             (3)  The approved provider must not unreasonably withhold consent if access to the premises of the service is required in circumstances where the CEO of the Quality Agency or the quality reviewer reasonably believes that there is a serious risk to the safety, health or wellbeing of a person who is being provided with care through the service.

             (4)  The approved provider may withdraw consent at any time.

             (5)  The CEO of the Quality Agency or the quality reviewer must leave the premises of the service if the approved provider asks the CEO of the Quality Agency or the quality reviewer to do so.

18  CEO of the Quality Agency or quality reviewer must show identification

                   Before accessing the premises of a home care service, or a flexible care service through which short‑term restorative care is provided in a home care setting, the CEO of the Quality Agency or a quality reviewer must show the approved provider of the service:

                     (a)  evidence of the name and position of the CEO or quality reviewer; and

                     (b)  photographic identification of the CEO or quality reviewer.

Division 3General provisions relating to access

19  Purpose of this Division

                   For subsection 63‑1(1) of the Act, this Division:

                     (a)  specifies other responsibilities that an approved provider of a residential care service, a home care service or a flexible care service through which short‑term restorative care is provided must comply with if the approved provider has given consent to a relevant official, under Division 1 or 2, to access the service; and

                     (b)  provides that certain acts by an approved provider of a residential care service, a home care service or a flexible care service through which short‑term restorative care is provided do not constitute non‑compliance with the approved provider’s responsibilities under paragraph 63‑1(1)(m) of the Act.

Note:          Relevant official is defined in section 4.

20  Hours of access

             (1)  An approved provider of a residential care service, a home care service or a flexible care service through which short‑term restorative care is provided must allow a relevant official access to the premises of the service:

                     (a)  during business hours; and

                     (b)  at any time outside business hours if:

                              (i)  the official is acting on a serious complaint where a care recipient’s safety, health or wellbeing may be at risk; or

                             (ii)  the official needs to examine a process or practice of the service that does not occur during business hours; or

                            (iii)  access during that time is undertaken by the official in a manner that does not unreasonably disrupt the quality of care and services being provided through the service.

             (2)  If an approved provider of a residential care service, a home care service or a flexible care service through which short‑term restorative care is provided refuses to allow a relevant official access to the premises of the service at any time outside business hours, in circumstances other than those set out in subparagraph (1)(b)(i) or (ii), because access during that time, and in the manner proposed by the official, would unreasonably disrupt the quality of care and services being provided through the service, the approved provider and the official must agree on an alternative time for the official to access the premises that is suitable for the purposes of the access.

21  Access to premises, documents etc.

             (1)  An approved provider of a residential care service, a home care service or a flexible care service through which short‑term restorative care is provided must allow a relevant official to do any of the following:

                     (a)  inspect any part of the premises of the service;

                     (b)  take photographs (including a video recording), or make sketches, of the premises or any substance or thing at the premises;

                     (c)  inspect, examine and take samples of, any substance or thing on or in the premises;

                     (d)  inspect any document or record kept by the approved provider;

                     (e)  take extracts from, or copies of, any document or record kept by the approved provider;

                      (f)  operate any equipment on the premises to see whether the equipment, or a disk, tape or other storage device on the premises that is associated with the equipment, contains any information relevant to the performance of the functions of the official;

                     (g)  take copies, in documentary form or on a disk, tape or other storage device, of information obtained under paragraph (f) that is relevant to the performance of the functions of the official.

             (2)  The approved provider must allow a relevant official to take onto the premises of the service any equipment or material reasonably necessary for the purpose of doing a thing referred to in paragraph (1)(a), (b), (c), (d), (e) or (g).

             (3)  However, the approved provider may refuse to allow a relevant official to do a thing referred to in paragraph (1)(b), (c), (d), (e) or (g) if the substance, thing, document or record referred to in the paragraph is not relevant to the operation or administration by the approved provider of the service.

             (4)  Also, the approved provider may refuse to allow a relevant official to do:

                     (a)  a thing referred to in paragraph (1)(b), (c), (d), (e) or (g) in relation to a care recipient, or a care recipient’s property, if the care recipient has not consented to the thing being done; or

                     (b)  a thing referred to in paragraph (1)(b) in relation to a staff member, or a staff member’s property, if the staff member has not consented to the thing being done.

22  Access to staff members and other persons

                   An approved provider of a residential care service, a home care service or a flexible care service through which short‑term restorative care is provided must not obstruct a relevant official from accessing or questioning any person (including staff members, care recipients and visitors) on the premises of the service, if:

                     (a)  the access or questioning is relevant to the official’s functions; and

                     (b)  the official considers that the access or questioning:

                              (i)  is relevant to the operation or administration by the approved provider of the service; or

                             (ii)  is necessary to obtain information about whether the approved provider is meeting its obligations under the Act.

23  Refusal of access

                   None of the following acts by an approved provider of a residential care service, a home care service or a flexible care service through which short‑term restorative care is provided constitutes non‑compliance with the approved provider’s responsibilities under paragraph 63‑1(1)(m) of the Act:

                     (a)  refusing to allow a relevant official access to the premises of the service because the official has not complied with (as the case requires):

                             (ii)  subsection 10(2) or section 11; or

                            (iii)  section 13 or 15; or

                            (iv)  subsection 17(2) or section 18;

                     (b)  refusing to allow a relevant official access to the premises of the service outside business hours, other than in circumstances referred to in subparagraph 20(1)(b)(i) or (ii), because access during that time, and in the manner proposed by the official, would unreasonably disrupt the quality of care and services being provided through the service;

                     (c)  refusing to allow a relevant official to do a thing under subsection 21(3) or (4);

                     (d)  refusing to allow a relevant official to access or question a person on the premises of the service in circumstances other than those referred to in paragraph 22(a) or (b).

Part 3Information to be given to Secretary

Division 1Information about residential care services

24  Purpose of this Division

                   This Division specifies:

                     (a)  for paragraph 63‑1(1)(m) of the Act—the responsibilities of an approved provider of a residential care service to give certain information to the Secretary about the service; and

                     (b)  for subsection 63‑1B(2) of the Act—the period within which an approved provider of a residential care service must notify the Secretary of the entry of a care recipient into the service.

25  Information about unexplained absence of care recipients

             (1)  For paragraph 63‑1(1)(m) of the Act, an approved provider of a residential care service must inform the Secretary if:

                     (a)  a care recipient is absent from the service; and

                     (b)  the absence is unexplained; and

                     (c)  the absence has been reported to the police.

             (2)  The information must be given to the Secretary as soon as reasonably practicable, but not later than 24 hours after the care recipient’s absence was reported to the police.

28  Period for notifying Secretary about entry of care recipient to residential care service

                   For subsection 63‑1B(2) of the Act, the period within which an approved provider of a residential care service must notify the Secretary of the entry of a care recipient (other than as a recipient of respite care) into the service is 28 days after the day on which the care recipient enters the service.

Division 2Information about home care services

29  Purpose of this Division

                   For paragraph 63‑1(1)(m) of the Act, this Division specifies the responsibility of an approved provider of a home care service to notify the Secretary of certain information about care recipients who start or cease to be provided with home care through the service.

30  Notification of start of home care through a home care service

             (1)  An approved provider of a home care service must notify the Secretary, in writing, of each care recipient who starts to be provided with home care through the service.

             (2)  The notice under subsection (1) must:

                     (a)  be in a form approved by the Secretary; and

                     (b)  be given within 28 days after the care recipient starts to be provided with home care through the service.

30A  Notification of cessation of home care through a home care service

             (1)  An approved provider of a home care service must notify the Secretary, in writing, of:

                     (a)  each care recipient who ceases to be provided with home care through the service on or after 27 February 2017; and

                     (b)  the day the care recipient ceases to be provided with that home care.

             (2)  The notice under subsection (1) must:

                     (a)  be in a form approved, in writing, by the Secretary; and

                     (b)  be given within 31 days after the care recipient ceases to be provided with home care through the service.

Part 4Aged care financial report

Division 1Preliminary

31  Purpose of this Part

                   For paragraph 63‑1(1)(m) of the Act, this Part:

                     (a)  specifies financial reporting responsibilities of approved providers described in any of paragraphs 31A(a), (b) and (c); and

                     (b)  provides for the period that is a financial year for those approved providers.

31A  Application of this Part

                   This Part applies to an approved provider if the approved provider is:

                     (a)  an approved provider of a residential care service; or

                     (b)  an approved provider of a home care service; or

                     (c)  an approved provider of a flexible care service through which short‑term restorative care is provided.

32  What is an approved provider’s financial year

             (1)  A financial year for an approved provider is:

                     (a)  a period of 12 months beginning on 1 July; or

                     (b)  if, under subsection (3), the Secretary determines another period of 12 months (being a period that begins on the first day of a month)—that other period.

             (2)  An approved provider may apply to the Secretary to determine a period of 12 months, other than the period starting on 1 July, to be the approved provider’s financial year.

             (3)  If the Secretary receives an application from an approved provider for a determination under subsection (2), the Secretary must:

                     (a)  make, or refuse to make, the determination; and

                     (b)  notify the approved provider, in writing, of the Secretary’s decision:

                              (i)  within 28 days; or

                             (ii)  if the Secretary has requested further information in relation to the application—within 28 days, excluding the period within which the information is requested and received.

Note:          A decision to refuse to make a determination is a reviewable decision under section 33.

             (4)  The Secretary may determine another period to be the approved provider’s financial year under subsection (3) only if the Secretary is satisfied, on reasonable grounds, that it would be impracticable for the approved provider to comply with the requirements of Division 2 in relation to a period of 12 months starting on 1 July.

             (5)  If the Secretary’s decision is to refuse to make a determination for the approved provider under subsection (3), the Secretary must also give the approved provider a written statement of the reasons for the decision.

33  Reviewable decision

             (1)  A decision under subsection 32(3) to refuse to make a determination that a period of 12 months, other than the period starting on 1 July, be an approved provider’s financial year is a reviewable decision under section 85‑1 of the Act.

             (2)  Part 6.1 of the Act applies to a reviewable decision mentioned in subsection (1) as if a reference in that Part to this Act included a reference to these principles.

Division 2Responsibilities of approved providers

34  Purpose of this Division

                   This Division specifies responsibilities in relation to financial reporting of an approved provider.

35  Aged care financial reports—general

             (1)  An approved provider must prepare in accordance with this section a report for a financial year for the approved provider (the aged care financial report).

Note:          The aged care financial report prepared by an approved provider that provides services mentioned in 2 or more subsections of this section must be prepared in accordance with each of those subsections.

Aged care financial report to be signed by authorised key personnel

             (2)  The aged care financial report must be signed by one of the approved provider’s key personnel who is authorised by the provider to sign the report.

Residential care services—providers generally

             (3)  If the approved provider is an approved provider of one or more residential care services, the aged care financial report must include information about the matters mentioned in paragraphs 63‑2(2)(ca), (cb), (d) and (f) of the Act, in a form approved by the Secretary.

Note 1:       This information is information that the Minister needs to prepare a report under section 63‑2 of the Act.

Note 2:       The aged care financial report of an approved provider of a residential care service must also include the approved provider’s annual prudential compliance statement required to be given under section 51 of the Fees and Payments Principles 2014 (No. 2)—see paragraph 51(2)(d) of those principles.

Residential care services—non‑government providers

             (4)  If the approved provider is an approved provider of one or more residential care services, and is not a State, a Territory, an authority of a State or Territory or a local government authority, the aged care financial report must:

                     (a)  be in a form approved by the Secretary (subject to subsection (5)); and

                     (b)  be accompanied by a copy of each general purpose financial report relating to any of those services for the approved provider for the financial year that has been audited in accordance with section 36; and

                     (c)  be accompanied by a copy of each audit opinion obtained in accordance with section 36 about such a general purpose financial report.

             (5)  The information required by the form about a residential care service need not be included in the aged care financial report if that information is included in one of those general purpose financial reports.

Residential care services—government providers

             (6)  If the approved provider is an approved provider of one or more residential care services, and is a State, a Territory, an authority of a State or Territory or a local government authority, the aged care financial report must include a financial report relating to those services for the financial year, in a form approved by the Secretary.

Home care services

             (7)  If the approved provider is an approved provider of one or more home care services, the aged care financial report must include a financial report relating to those services for the financial year, in a form approved by the Secretary.

Flexible care services involving short‑term restorative care

             (8)  If the approved provider is an approved provider of one or more flexible care services through which the approved provider provides short‑term restorative care, the aged care financial report must include a financial report relating to those services for the financial year, in a form approved by the Secretary.

35A  General purpose financial reports for non‑government approved providers of residential care services

             (1)  An approved provider mentioned in subsection 35(4) must prepare in accordance with this section one or more reports for a financial year for the approved provider (each of which is a general purpose financial report). Together those reports must deal with all the residential care services provided by the provider in the financial year (whether or not any of those reports also deals with other matters).

             (2)  Each general purpose financial report must:

                     (a)  be a general purpose financial report within the meaning given by section 6 of the Statement of Accounting Concepts SAC 1; and

                     (b)  be in accordance with the Australian accounting standards in force at the time the report is prepared; and

                     (c)  give a true and fair view of the financial position and performance of the approved provider for the financial year in relation to one or more residential care services provided by the provider during the financial year (whether or not the report also deals with other matters); and

                     (d)  be written as if the approved provider were, so far as it provided those services, a distinct reporting entity within the meaning of the Statement of Accounting Concepts SAC 1.

             (3)  If a general purpose financial report deals with a matter other than a residential care service provided by the provider in the financial year, the report must be prepared as if the residential care provided through the residential care services it relates to were a reportable segment for the purposes of the Australian accounting standards relating to segment reporting in force at the time the report is prepared.

             (4)  Despite subsections (2) and (3), if all the information about a residential care service that is required by the form mentioned in paragraph 35(4)(a) is included in the approved provider’s aged care financial report for the financial year, none of that information need be included in a general purpose financial report of the approved provider for the financial year.

Note:          The general purpose financial report must accompany the aged care financial report when it is given to the Secretary—see paragraph 35(4)(b) (and section 37 for giving the aged care financial report to the Secretary).

36  Auditing of general purpose financial reports—non‑government approved providers

             (1)  An approved provider that prepared a general purpose financial report must have it audited by:

                     (a)  a registered company auditor within the meaning of the Corporations Act 2001; or

                     (b)  a person approved by the Secretary under subsection (3).

             (2)  The approved provider must obtain an audit opinion about the general purpose financial report from a registered company auditor or a person approved under subsection (3) that includes a statement as to whether the report complies with paragraphs 35A(2)(b) and (c).

             (3)  The Secretary may approve a person to audit a general purpose financial report if the Secretary is satisfied that the person has appropriate qualifications and experience.

             (4)  The Secretary may revoke an approval of a person under subsection (3) if the Secretary is satisfied that the person is no longer a fit and proper person to audit a general purpose financial report.

             (5)  A decision under subsection (4) is a decision reviewable under section 85‑1 of the Act.

             (6)  Part 6.1 of the Act applies to a reviewable decision mentioned in subsection (5) as if a reference in that Part to this Act included a reference to these principles.

37  Provision of aged care financial report to Secretary—general

                   An approved provider must give the aged care financial report for a financial year for the approved provider to the Secretary within 4 months after the end of the financial year.

37A  Provision of general purpose financial report to care recipients etc. by non‑government approved providers

                   An approved provider must give a copy of its most recently audited general purpose financial report relating to a residential care service to each person who asks for a copy and is:

                     (a)  a care recipient of the residential care service; or

                     (b)  approved as a recipient of residential care and considering receiving residential care through the residential care service; or

                     (c)  a representative of a person covered by paragraph (a) or (b).

38  Circumstances in which approved provider is taken to have complied with this Division

                   If an approved provider of an aged care service was responsible for the operations of the service during part only of a financial year for the approved provider, the approved provider is taken to have complied with this Division in relation to the service for the financial year if the approved provider complied with those sections in relation to the service and that part of the financial year.

Part 5Participation in aged care workforce census

  

45  Purpose of this Part

                   For paragraph 63‑1(1)(m) of the Act, this Part specifies responsibilities of an approved provider of an aged care service to participate in an aged care workforce census.

46  Participation in aged care workforce census

             (1)  If an approved provider of an aged care service receives an aged care workforce census form sent by or on behalf of the Department, the approved provider must complete the form and return it to the Department by the date specified in the form.

             (2)  If an approved provider of an aged care service was not responsible for the operations of the service during all or some of a period covered by an aged care workforce census, the approved provider is taken to have complied with subsection (1) in relation to the service and the census.

Part 6Responsibilities in relation to certain staff members and volunteers

  

47  Purpose of this Part

                   For paragraph 63‑1(1)(m) of the Act, this Part specifies the responsibilities of an approved provider to ensure:

                     (a)  that each person who is a staff member of the approved provider, or a volunteer for the approved provider, has been issued with a police certificate and, if necessary, has made a statutory declaration stating that the person has not been convicted of certain offences; and

                     (b)  that persons with certain criminal convictions do not provide aged care.

48  Requirements in relation to new staff members and volunteers

                   An approved provider must not allow a person to become a staff member of the approved provider, or a volunteer for the approved provider, unless the approved provider is satisfied that:

                     (a)  subject to section 49, there is for the person a police certificate that is dated not more than 3 years before the day on which the person would first become a staff member or volunteer; and

                     (b)  the police certificate does not record that the person has been:

                              (i)  convicted of murder or sexual assault; or

                             (ii)  convicted of, and sentenced to imprisonment for, any other form of assault; and

                     (c)  if the person has been, at any time after turning 16, a citizen or permanent resident of a country other than Australia—the person has made a statutory declaration stating that the person has never been:

                              (i)  convicted of murder or sexual assault; or

                             (ii)  convicted of, and sentenced to imprisonment for, any other form of assault.

49  Arrangements for new staff members or volunteers who do not yet have police certificates

                   Despite paragraph 48(a), an approved provider may allow a person to become a staff member of the approved provider, or a volunteer for the approved provider, if:

                     (a)  a police certificate has not been issued for the person; and

                     (b)  the care or other service to be provided by the person is essential; and

                     (c)  an application for a police certificate for the person has been made before the day on which the person would first become a staff member or volunteer; and

                     (d)  until the police certificate is issued, the person will be subject to appropriate supervision during periods when the person has access to care recipients; and

                     (e)  the person makes a statutory declaration stating that the person has never been:

                              (i)  convicted of murder or sexual assault; or

                             (ii)  convicted of, and sentenced to imprisonment for, any other form of assault.

50  Continuing responsibilities of approved providers

             (1)  An approved provider must ensure that, except for any period during which a person did not have a police certificate as permitted by section 49:

                     (a)  there is a police certificate for each person who is a staff member of the approved provider or a volunteer for the approved provider; and

                     (b)  the certificate is not more than 3 years old; and

                     (c)  the certificate does not record that the person has been:

                              (i)  convicted of murder or sexual assault; or

                             (ii)  convicted of, and sentenced to imprisonment for, any other form of assault.

             (2)  An approved provider must ensure that each person who is a staff member of the approved provider, or a volunteer for the approved provider, is not allowed to continue as a staff member or volunteer unless the approved provider is satisfied that a police certificate issued for the person, or a statutory declaration made by the person, does not record that the person has been:

                     (a)  convicted of murder or sexual assault; or

                     (b)  convicted of, and sentenced to imprisonment for, any other form of assault.

             (3)  An approved provider must take reasonable measures to require each person who is a staff member of the approved provider, or a volunteer for the approved provider, to notify the approved provider if the staff member or volunteer is:

                     (a)  convicted of murder or sexual assault; or

                     (b)  convicted of, and sentenced to imprisonment for, any other form of assault.

             (4)  An approved provider must ensure that a staff member of the approved provider, or a volunteer for the approved provider, is not allowed to continue as a staff member or volunteer if the approved provider is satisfied on reasonable grounds that the staff member or volunteer has been:

                     (a)  convicted of murder or sexual assault; or

                     (b)  convicted of, and sentenced to imprisonment for, any other form of assault.

51  Spent convictions

                   Nothing in this Part affects the operation of Part VIIC of the Crimes Act 1914 (which includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them).

Part 7Circumstances in which requirement to report allegation or suspicion of reportable assault does not apply

  

52  Purpose of this Part

                   For subsection 63‑1AA(3) of the Act, this Part specifies:

                     (a)  circumstances in which an approved provider is not responsible for reporting an alleged or suspected reportable assault under subsection 63‑1AA(2) of the Act; and

                     (b)  requirements that the approved provider must comply with in relation to those circumstances or an alleged or suspected reportable assault.

Note:          Subsection 63‑1AA(2) of the Act states that if the approved provider receives an allegation of, or starts to suspect on reasonable grounds, a reportable assault, the approved provider is responsible for reporting the allegation or suspicion as soon as reasonably practicable, and in any case within 24 hours, to:

(a)    a police officer with responsibility relating to an area including the place where the assault is alleged or suspected to have occurred; and

(b)    the Secretary.

53  Circumstances in which approved provider is not required to report alleged or suspected reportable assault

             (1)  Subsection 63‑1AA(2) of the Act does not apply to an approved provider in relation to an allegation or suspicion of a reportable assault if:

                     (a)  within 24 hours after the receipt of the allegation, or the start of the suspicion, the approved provider forms an opinion that the assault was committed by a care recipient to whom the approved provider provides residential care; and

                     (b)  before the receipt of the allegation or the start of the suspicion, the care recipient had been assessed by an appropriate health professional as suffering from a cognitive or mental impairment; and

                     (c)  within 24 hours after the receipt of the allegation or the start of the suspicion, the approved provider puts in place arrangements for management of the care recipient’s behaviour; and

                     (d)  the approved provider has:

                              (i)  a copy of the assessment or other documents showing the care recipient’s cognitive or mental impairment; and

                             (ii)  a record of the arrangements put in place under paragraph (c).

Examples of appropriate health professional for paragraph (b):

(a)    geriatrician;

(b)    other medical practitioner;

(c)    registered nurse (in Victoria, Division 1 registered nurse).

Note:          Under the Records Principles 2014, an approved provider must also keep consolidated records of all incidents involving allegations or suspicions of reportable assaults.

             (2)  Subsection 63‑1AA(2) of the Act does not apply in relation to an allegation or suspicion (the later allegation or suspicion) of a reportable assault if:

                     (a)  the later allegation or suspicion relates to the same, or substantially the same, factual situation or event as an earlier allegation or suspicion of a reportable assault; and

                     (b)  the earlier allegation or suspicion was reported to a police officer and the Secretary under subsection 63‑1AA(2) of the Act.

Part 8Application, transitional and savings provisions

  

54  Application—amendments made by the Aged Care Legislation Amendment (Financial Reporting) Principles 2017

                   The amendments of these principles made by Part 1 of Schedule 1 to the Aged Care Legislation Amendment (Financial Reporting) Principles 2017 apply to a financial year for an approved provider that begins on or after 1 July 2016.

55  Transitional—approvals of auditors

                   An approval of a person that was in force under subsection 36(3) immediately before the commencement of the amendment of that subsection by the Aged Care Legislation Amendment (Financial Reporting) Principles 2017 continues in force on and after that commencement as if it had been given under that subsection as amended by those principles.


Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.

Endnote 2—Abbreviation key

 

ad = added or inserted

o = order(s)

am = amended

Ord = Ordinance

amdt = amendment

orig = original

c = clause(s)

par = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

    /sub‑subparagraph(s)

Ch = Chapter(s)

pres = present

def = definition(s)

prev = previous

Dict = Dictionary

(prev…) = previously

disallowed = disallowed by Parliament

Pt = Part(s)

Div = Division(s)

r = regulation(s)/rule(s)

ed = editorial change

reloc = relocated

exp = expires/expired or ceases/ceased to have

renum = renumbered

    effect

rep = repealed

F = Federal Register of Legislation

rs = repealed and substituted

gaz = gazette

s = section(s)/subsection(s)

LA = Legislation Act 2003

Sch = Schedule(s)

LIA = Legislative Instruments Act 2003

Sdiv = Subdivision(s)

(md) = misdescribed amendment can be given

SLI = Select Legislative Instrument

    effect

SR = Statutory Rules

(md not incorp) = misdescribed amendment

Sub‑Ch = Sub‑Chapter(s)

    cannot be given effect

SubPt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

    commenced or to be commenced

 

Endnote 3—Legislation history

 

Name

Registration

Commencement

Application, saving and transitional provisions

Accountability Principles 2014

26 June 2014 (F2014L00831)

1 July 2014 (s 2)

 

Accountability Amendment Principle 2014 (No. 1)

16 Jan 2015 (F2015L00050)

17 Jan 2015 (s 2)

Aged Care Legislation Amendment (Removal of Certification and Other Measures) Principles 2015

30 June 2015 (F2015L00998)

Sch 1 (items 1–6): 1 July 2015 (s 2(1) item 1)

Aged Care Legislation Amendment (Independent Complaints Arrangements) Principle 2015

24 Dec 2015 (F2015L02122)

Sch 1 (items 1–6):
1 Jan 2016 (s 2(1)
item 1)

Aged Care Legislation Amendment (Short‑term Restorative Care) Principles 2016

5 May 2016 (F2016L00670)

Sch 1 (items 28–45): 6 May 2016 (s 2(1) item 1)

Aged Care Legislation Amendment (Increasing Consumer Choice) Principles 2016

23 Sept 2016 (F2016L01492)

Sch 1 (items 4–7): 27 Feb 2017 (s 2(1) item 3)

Aged Care Legislation Amendment (Financial Reporting) Principles 2017

12 Sept 2017 (F2017L01163)

Sch 1 (items 1–25, 30): 13 Sept 2017 (s 2(1) item 1)

 

Endnote 4—Amendment history

 

Provision affected

How affected

Part 1

 

s 2.............................................

rep LIA s 48D

s 4.............................................

am F2015L00998; F2015L02122; F2016L00670; F2017L01163

Part 2

 

Division 1

 

Division 1 heading....................

rs F2016L00670

Subdivision A...........................

rep F2015L00998

s 5.............................................

rep F2015L00998

s 6.............................................

rep F2015L00998

s 7.............................................

rep F2015L00998

s 8.............................................

rep F2015L00998

Subdivision B heading..............

rep F2015L02122

s 9.............................................

am F2015L00050; F2015L02122; F2016L00670

s 10...........................................

am F2015L00050; F2016L00670

s 11...........................................

am F2016L00670

Subdivision C...........................

rep F2015L02122

s 12...........................................

rep F2015L02122

s 13...........................................

rep F2015L02122

s 14...........................................

rep F2015L02122

s 15...........................................

rep F2015L02122

Division 2

 

Division 2 heading....................

rs F2016L00670

s 16...........................................

am F2016L00670

s 17...........................................

am F2016L00670

s 18...........................................

am F2016L00670

Division 3

 

s 19...........................................

am F2015L00998; F2016L00670

s 20...........................................

am F2016L00670

s 21...........................................

am F2016L00670

s 22...........................................

am F2016L00670

s 23...........................................

am F2015L00998; F2016L00670

Part 3

 

Part 3 heading...........................

rs F2017L01163

Division 1

 

s 24...........................................

am F2017L01163

s 26...........................................

rep F2017L01163

s 27...........................................

rep F2017L01163

Division 2

 

s 29...........................................

am F2016L01492

s 30...........................................

am F2016L01492

s 30A........................................

ad F2016L01492

Part 4

 

Part 4 heading...........................

rs F2017L01163

Division 1

 

s 31...........................................

am F2017L01163

s 31A........................................

ad F2017L01163

s 32...........................................

am F2017L01163

Division 2

 

Division 2 heading....................

rs F2017L01163

s 34...........................................

am F2017L01163

s 35...........................................

rs F2017L01163

s 35A........................................

ad F2017L01163

s 36...........................................

am F2017L01163

s 37...........................................

rs F2017L01163

s 37A........................................

ad F2017L01163

s 38...........................................

am F2017L01163

Division 3.................................

rep F2017L01163

s 39...........................................

rep F2017L01163

s 40...........................................

rep F2017L01163

s 41...........................................

rep F2017L01163

Division 4.................................

rep F2017L01163

s 42...........................................

rep F2017L01163

s 43...........................................

rep F2017L01163

s 44...........................................

rep F2017L01163

Part 8

 

Part 8........................................

ad F2017L01163

s 54...........................................

ad F2017L01163

s 55...........................................

ad F2017L01163