Within four months of their fiscal year end, California licensed hospitals must submit an annual financial report to the Office of Statewide Health Planning and Development (OSHPD) that includes a detailed income statement, balance sheet, statements of revenue and expenses, and supporting schedules. These financial reports are based on a uniform accounting and reporting system developed and maintained by OSHPD.

From these reports, OSHPD creates a number of products, including the Complete Set of Hospital Annual Financial Data, which contains type of ownership, number of beds, balance sheets and income statements, revenues by payer, and expenses by natural classification.

OSHPD also provides this data in subsets grouped by calendar year, fiscal year, partial year and by selected pages from the Disclosure Report. The subsets include general hospital information, utilization data by payer, revenue data by payer, expense data by natural expense category, financial ratios and labor information.