Financial viability and performance reporting requirements for community housing providers
Community housing providers must be financially viable at all times under Performance Outcome 7 of the Queensland State Regulatory Code, specifically for the following performance requirements:
- ensuring a viable capital structure
- maintaining appropriate financial performance
- managing financial risk exposure.
Each financial performance requirement has an associated set of performance indicators, performance thresholds, and recommended evidence sources to demonstrate capacity to comply and compliance.
You will need to demonstrate financial viability for the purposes of registration and ongoing compliance under the Queensland State Regulatory System for Community Housing (QSRSCH).
Our assessment of your financial viability is an integrated process involving analysis of a range of evidence documents and data such as:
- 2 years of historical and 2 years of forecast financial data reported in the Financial Performance Report (FPR) (XLSX, 1.8MB)
- audited financial statements
- trends in financial performance measures and ratios
- strategic and business planning documents
- budget assumptions
- risk management planning
- any growth and development plans.
The Financial Viability Guidance Note (PDF, 900KB) sets out a range of evidence sources, including evidence sources for local government providers suggested by the Local Government Association of Queensland (LGAQ).
These are not intended to be prescriptive or exhaustive and you may use alternative business evidence or data.
Financial information provided to the Registrar is treated as in-confidence and will not be disclosed without your consent.
Email QLDHousingRegistrar@chde.qld.gov.au to request an accessible version of the Financial Viability Guidance Note or Financial Performance Report.