美國 MHSA 財政監督

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 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.

從 2020-2021 財政年度開始，各縣必須透過企業成本報告系統 (ECRS) 完成並提交 ARER。

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.

根據 5892 (b)(7) 條款，各縣須每 5 年對其地方審慎儲備進行評估和認證，從 17-18 財政年度開始。

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.