MHSA Fiscal Oversight
DHCS is responsible for overseeing the use of Mental Health Services Act (MHSA) revenue and expenditures. This is done by reviewing expenditure reports and conducting onsite financial audits. DHCS reviews county MHSA Annual Revenue and Expenditure Reports on an annual basis to determine consistency of expenditures with county planning documents, ensure reporting of interest, and to review prudent reserve levels. Upon review of county Annual Revenue and Expenditure Reports, DHCS is also responsible for calculating and managing the amount of Mental Health Service Funds subject to reversion.