Statistics Austria publishes a list of all public sector units once a year. These are all units that are resident in the economy and controlled by the government. The legal basis is the regulation on public finance statistics (Gebarungsstatistik-Verordnung) 2014, Federal Law Gazette II No. 345/2013; the methodological basis is the European System of Accounts (ESA).
The public sector consists of government units (ESA sector S.13) and other public units or public enterprises (ESA sectors S.11, S.12). The list of government and government- controlled units is published annually on 31 March.