MHSA 财政监督

DHCS 负责监督《精神健康服务法》 (MHSA) 收入和支出的使用。这是通过审查支出报告和进行现场财务审计来完成的。 DHCS 每年审查县 MHSA 年度收入和支出报告，以确定支出与县规划文件的一致性、确保报告利息并审查审慎的储备水平。在审查县年度收入和支出报告后，DHCS 还负责计算和管理需返还的精神卫生服务基金数额。

年度收支报告

Per Welfare and Institutions Code (WIC), Section 5899(c), counties must submit a completed Annual Revenue Expenditure Report (ARER) to DHCS by January 31^st. The purpose of the ARER is to identify Mental Health Services Act fund expenditures, identify interest earned and unspent funds, and determine reversion amounts.

从 2020-2021 财年开始，各县必须通过企业成本报告系统 (ECRS) 完成并提交 ARER。

MHSA 各县年度收入和支出报告

表格及刊物

审慎储备

Per WIC 5847(b)(7), counties are required to establish and maintain a prudent reserve (PR) to ensure children, adults, and seniors can continue receiving services at current levels in the event of an economic downturn. The Prudent Reserve is funded with monies allocated to the Community Services and Supports component and cannot exceed 33% of a county’s average distribution for the previous five years.

根据 5892 (b)(7) 条款，各县须每 5 年对其地方审慎储备进行评估和认证，从 17-18 财年开始。

Per the California Code of Regulations (CCR) 3420.30 (f) counties may reassess the Prudent Reserve funding level more frequently at the county level, which may allow for a new Prudent Reserve maximum level, based on the most recent assessment. Counties choosing to reassess the prudent reserve funding level must submit a DHCS 1819: PR Certification Form.