主页服务心理健康服务处MHSA 财政监督​​ 

MHSA 财政监督​​ 

Back to MHSA Webpage​​ 

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 31st. The purpose of the ARER is to identify Mental Health Services Act fund expenditures, identify interest earned and unspent funds, and determine reversion amounts.​​ 

Beginning with FY 20-21, Counties are required to complete and submit the ARER through the Enterprise Cost Reporting System (ECRS). If you need access to ECRS or if you need a copy of the ECRS User Manual, please send an email to mhsa@dhcs.ca.gov.​​ 

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.​​ 

Per 5892 (b)(7), counties are required to assess and certify their local prudent reserve every 5 years, beginning in FY 17-18.​​ 

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.​​ 

PR 余额和资金水平​​ 

19-037 中的 MHSUDS​​ 
Enclosure – PR Maximum Funding Levels​​ 
县 PR 资金余额​​ 
DHCS 1819：PR 认证表​​ 
18-19 财年公共关系最高资助水平​​ 
19-20 财年公共关系最高资助水平​​ 
20-21 财年公共关系最高资助水平​​ 
21-22 财年公共关系最高资助水平​​ 
22-23 财年公共关系最高资助水平​​ 
23-24 财年公共关系最高资助水平​​ 
24-25 财政年度 PR 最高拨款额​​ 

回归计算​​ 

WIC 第 5892(h)(1) 条要求将归还的资金存入归还账户，并在未来几年提供给其他县。 这些报告详细说明了各县、各组成部分需返还的资金数额。​​ 

十月份立法机关报告​​ 

各县复原报告​​ 

县级复原圈地​​ 

Reversion Notice Training Video​​ 

Reversion Notice Training PowerPoint​​ 

重新分配已收回的 MHSA 资金​​ 

每月从回归账户重新分配的资金报告。​​ 

2025 年 11 月​​ 
2025年6月​​ 
2025年5月​​ 
2024 年 8 月​​ 
2024 年 6 月​​ 
2023 年 12 月​​ 
2023 年 9 月​​ 
2023 年 3 月​​ 
2023 年 2 月​​ 
August 2022 – Revised 11/28/2023
July 2022 – Revised 11/28/2023
October 2020 – Revised
March 2020
February 2020
January 2020
December 2019
November 2019 – Revised
State Controller’s Office Reallocation
Year-to-Date Reallocated MHSA Funds​​ 

财务审计报告​​ 

财务审计报告是根据福利和机构（W＆I）法典第 14124.2 和 5897（d）条的授权进行的。​​ 

县财政审计报告​​ 

其他资源​​ 

立法报告​​ 

根据 WIC 5813.6， DHCS 应向立法机关提交有关第 63 号提案为每个州部门以及地方援助措施中指定的每个主要项目类别提供资金的预计支出信息。​​ 

向立法机关提交报告​​ 

联系我们​​ 

For questions, concerns or assistance with accessing any of the documents on this webpage, please send a message to mhsa@dhcs.ca.gov.​​