Health expenditure in Austria is compiled according to the System of Health Accounts (SHA). This internationally comparable system of health accounts was developed by the OECD and is now a joint project between the OECD, Eurostat and WHO. Since the reference year 2014, it has been mandatory to submit health expenditure data according to the SHA to the European Commission based on an EU regulation. Statistics Austria has calculated health expenditure by health care services and goods, by financing schemes and by health care providers since 2005. The data sources include annual accounts of local authorities and national accounts data. A flash estimate of health expenditure data is published annually in June; the final results are published in February of the following year. Furthermore, provisional expenditure on hospitals financed by state health funds is published in September, broken down by federal province; the final results are published in February in the following year as well.