首頁服務心理健康服務處MHSA 財務監督​​ 

美國 MHSA 財政監督​​ 

Back to MHSA Webpage​​ 

DHCS 負責監督《精神健康服務法》(MHSA) 收入和支出的使用。 這是通過審查開支報告並進行現場財務審計來完成。 DHCS 每年審查縣 MHSA 年度收入和支出報告，以確定支出與縣規劃文件的一致性，確保報告利息，並審查審慎的準備金水準。 在審查縣年度收入和支出報告後，DHCS 還負責計算和管理需要歸還的精神健康服務基金金額。​​ 

年度收入 & 開支報告​​    

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 按縣劃分的年度收入和開支報告​​ 

表格及刊物​​ 

謹慎儲備​​         

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.​​ 

公關餘額和資金水平​​ 

19-037 年度的醫院​​ 
Enclosure – PR Maximum Funding Levels​​ 
縣公關資助餘額​​ 
DHCS 1819：PR 認證表​​ 
18-19 財年公關最高資金水平​​ 
19-20 財年公關最高資金水平​​ 
20-21 財年公關最高資金水平​​ 
21-22 財年公關最高資金水平​​ 
22-23 財年公關最高資金水平​​ 
23-24 財年公關最高資金水平​​ 
24-25 財政年度 PR 最高撥款額​​ 

回轉計算​​ 

WIC 第 5892 (h) (1) 條規定將退回的資金存入退款帳戶，並在未來年將其他縣提供。 這些報告詳細了按縣和組件劃分的可退回的資金金額。​​ 

立法機關十月報告​​ 

各縣的回復報告​​ 

縣回歸封箱​​ 

Reversion Notice Training Video​​ 

Reversion Notice Training PowerPoint​​ 

重新分配 MHSA 資金​​ 

從退款帳戶重新分配資金的每月報告。​​ 

2025 年 11 月​​ 
二零二五年六月​​ 
二零二五年五月​​ 
二零二四年八月​​ 
二零二四年六月​​ 
2023 年 12 月​​ 
2023 年 9 月​​ 
2023 年 3 月​​ 
二零二三年二月​​ 
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​​ 

會計審計報告​​ 

財政審計報告是根據福利及機構 (W & I) 條第 14124.2 及 5897 (d) 條的管轄下進行的財政審計報告。​​ 

縣財政審計報告​​ 

其他資源​​ 

立法報告​​ 

根據國際貿易廣告 5813.6 DHCS 應向立法機構提交有關每個國務部門的 63 號提案資金預計開支，以及當地援助措施中指定的每個主要計劃類別的信息。​​ 

向立法機關報告​​ 

聯絡我們​​ 

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