Financial Accountability Return Guide
The guide includes information on how early childhood education service providers can complete their annual financial accountability statement in accordance with the Early Childhood Outcomes grants programs Terms and Conditions and program guidelines.
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Before you begin
Before opening your Financial Accountability Statement ensure you have:
- reviewed the relevant Program Guidelines
- reviewed the Funding Agreement
- gathered supporting financial records
- downloaded the relevant 2025 Program Completion Guide.
Accessing your Financial Accountability Statement
- Log into ECCMS.
- Select the relevant Funding Specification.
- Open the Accountability tab.
- Select the applicable Financial Year.
- Open the Financial Accountability Statement.
SP-Admin users can also access outstanding Financial Accountability Statements through the To Do List.
Completing your Financial Accountability Statement
When completing your statement:
- answer every mandatory question
- report actual expenditure for the relevant funding year
- only report expenditure relating to that funding program
- ensure totals reconcile with your financial records
- review all information before submitting.
Do not:
- include expenditure from another funding program
- report estimated amounts
- alter funding amounts pre-populated by the department
- enter placeholder values to bypass validation.
Financial reporting requirements
Some providers are required to submit additional financial documentation as part of their annual Financial Accountability Statement.
These requirements primarily apply to providers receiving funding under the Start Strong for Community Preschools and Mobile Preschool Funding programs.
The financial reporting requirements depend on whether the Approved Funded Provider is classified as a Tier 1 or Tier 2 association under NSW Fair Trading requirements.
Providers registered with the Australian Charities and Not-for-profits Commission (ACNC) must also comply with these requirements where applicable.
More information about Tier 1 and Tier 2 associations is available on the NSW Fair Trading website.
| Tier 1 Service Providers | Accountability requirements |
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| Tier 2 Service Providers | Accountability requirements |
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Reviewing your statement before submission
Before selecting Submit confirm that:
✔ all mandatory questions have been completed
✔ expenditure agrees with your financial records
✔ surplus amounts have been correctly reported
✔ all declarations are correct.
Submitting your statement
Once submitted:
- the status changes from Draft to Submitted
- the department may review the information provided
- additional information may be requested where required.
Amending a submitted statement
If you identify an error after submission, contact the Funding Compliance Team immediately by emailing ECEAudit.funding@det.nsw.edu.au
Validation messages
If ECCMS displays a validation message:
- review all mandatory fields
- ensure financial totals reconcile
- check that all required information has been entered
- correct any identified errors before resubmitting.
Financial Accountability Statement Completion Guides
Program-specific guides
- 2025 Start Strong for Community Preschools
- 2025 Mobile Preschool Funding
- 2025 Start Strong for Long Day Care
General Completion Guide applicable to the following programs
- 2025 Disability and Inclusion Program
- 2025 Additional Targeted Equity Loading
- 2025 Health and Development Participation Grant
- 2025 Aboriginal Families as Teachers
- 2025 Ninganah No More
- 2025 Start Strong Pathways
- 2025 Start Strong Capital Works
- 2025 Flexible Initiatives Trial
- 2025 Business Capability Development Program
- 2025 Grow Your Own
- 2025 National Applied Trial of the Preschool Outcomes Measures
If you are completing or amending a previous years Financial Accountability Statement for the 2023 or 2024 funding year, including where unspent funds have been identified, please refer to the Recovery of Unspent Funds for the relevant Completion Guides.