(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. (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. 37A  Provision of general purpose financial report to care recipients etc. 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. (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. (1)  An approved provider must take the following steps in relation to each person who is a key personnel of the provider: (a)  the provider must ensure that the person understands the obligations of key personnel and of approved providers under the Act and the Quality and Safety Commission Act in relation to disqualified individuals; (b)  if the provider reasonably believes that the person is unable to perform the person’s duties as a key personnel of the provider because of mental incapacity—the provider must make arrangements for the person to be examined by a registered medical practitioner; (c)  if the provider reasonably believes that the person is a disqualified individual—the provider must take one or more of the steps referred to in subsection (2) to ascertain if the person is a disqualified individual; and. Part 6—Responsibilities in relation to certain staff members and volunteers. 46  Participation in aged care workforce census. These principles are made under section 96‑1 of the Aged Care Act 1997. Full details of any changes can be obtained from the Office of Parliamentary Counsel. (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. 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. 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. Accountability. 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). (c)  an approved provider of a flexible care service through which short‑term restorative care is provided. (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: (ii)  convicted of, and sentenced to imprisonment for, any other form of 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. The following endnotes are included in every compilation: The abbreviation key sets out abbreviations that may be used in the endnotes. Accountability exists in a relationship between two partieswhere one has expectations of the other, and the other isobliged to provide information about how they have metthese expectations or face the consequences of failing todo

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