Counties are required to report every year on the MHSA revenues they receive, the expenditures they make on MHSA programs (including other funding sources, such as Medi-Cal Federal Financial Participation, Realignment funds, and other funding sources), and the end-of-year MHSA funds left over. See: California Code of Regulations (CCR) Title 9, Section 3510.

Counties must also detail how much they spend on program costs, administration costs, and evaluation costs associated with MHSA programs. This tool currently does not break down expenditures by these subtotals.

This tool uses "County" and "Mental Health Plan" interchangeably. In California, Medi-Cal mental health waivers establish MHPs as the agencies responsible for providing psychiatric inpatient hospital and outpatient specialty mental health services within their regions. The 59 County MHPs include 57 county regions (including Sutter and Yuba Counties combined as one region) along with two city regions-the City of Berkeley and Tri-City (Pomona, Claremont, and La Verne within Los Angeles County), respectively.

The reporting of MHSA funding is based on a State fiscal year format. The State fiscal year begins on July 1st and ends on June 30th of the next calendar year. For example, the MHSA fiscal year 2015-16 began on July 1st 2015 and ended on June 30th 2016.

By law, each County MHP must deposit all funds received from the State Mental Health Services Fund into a Local Mental Health Services Fund, which must be invested similarly to all other County funds. Interest earned on balances must be treated as new MHSA revenue, divided appropriately across MHSA funding categories.

Interest earnings are reported as revenue within the reporting period for the component on which it was accrued. However, in FY 2015-16 RERs, interest was only reported as a total and not by MHSA component as in previous and subsequent years.

Data Available indicates that the MHSOAC has uploaded to the Tool a County report determined to be "final" by the Department of Health Care Services. Data in the Tool is updated monthly. For the most up to date list of County RERs received by the MHSOAC, click on the link to the MHSOAC RER reporting page: Search All County Annual Revenue and Expenditure Reports

Data Not Available indicates that the MHSOAC has not yet uploaded to the Tool a County reported determined to be "final" by the Department of Health Care Services. This may be due to delayed submission by the County, delayed review by DHCS, or data problems uncovered during review. Data in the Tool is updated monthly. For the most up to date list of County RERs received by the MHSOAC, click on the link to the MHSOAC RER reporting page: Search All County Annual Revenue and Expenditure Reports

This Tool displays information on MHSA-related revenue reported in County RERs, including MHSA fund distributions and local interest earnings on those distributions. In FY 2015-16 RERs, interest was only reported as a total and not by MHSA component as in previous and subsequent years. Funds in the State MHSA fund are distributed to County MHPs on a monthly basis in accordance with the Department of Health Care Services' allocation method determination.

Future iterations of this tool will include State-Local Realignment Funds received by the counties for mental health (1991 or 2011 Realignment and the Behavioral Health Subaccount (BHSA)) and "Other Funds" (other, miscellaneous funding sources).

Expenditure presented here represents expenditure in MHSA-funded programs from various funding sources. Counties are required to report as expenditures the costs of any goods or services received during the reporting period, whether those costs have yet been paid or invoiced. Hence, reported expenditures do not include contractual encumbrances or other obligations for future expenditures.

Depending on the view selected, the Tool may display expenditures of MHSA funds, expenditures from State-Local Realignment Funds received by the counties for mental health (1991 or 2011 Realignment and the Behavioral Health Subaccount (BHSA)), Medi-Cal Federal Financial Participation (FFP) reimbursement funds, or "Other Funds" (other, miscellaneous funding sources). Prior to FY 2016-17, the RERs combined FFP reimbursements with "Other Funds".

Currently, the RERs provide fund balance statements only for County distributions specifically from MHSA funds (including any interest earned). The RERs do not reflect fund balances for State-Local Realignment Funds received by the counties for mental health (1991 or 2011 Realignment and the Behavioral Health Subaccount) or for "Other Funds" (other, miscellaneous funding sources).

Counties are required to hold a portion of their MHSA funds in a "Prudent Reserve" account. These funds are available for expenditure only upon certification of extraordinary financial circumstances by the Department of Health Care Services. This Tool treats the Prudent Reserve balances separately from unreserved, unspent funds available for expenditure or required to be returned to the State MHSA fund under the Fiscal Reversion policy.

Community Services and Supports is the largest component of the MHSA. The CSS component includes Full Service Partnerships (comprehensive, wrap-around services for individuals with severe mental illnesses). Housing is also a large part of the CSS component.

County MHPs have three years to spend each annual CSS allocation (5 years for counties with a population of 200,000 or less). Counties may transfer a portion of CSS funds to Prudent Reserve or two further components (Workforce Education and Training; and Capital Facilities and Technological Needs, respectively). These latter two components are combined in this tool as "Other MHSA". These Other MHSA categories may be expended over ten years.

The PEI component includes PEI, PEI Statewide Project Funds and PEI Training, Technical Assistance and Capacity Building (TTACB). PEI supports the design of programs to prevent mental illnesses from becoming severe and disabling, with an emphasis on improving timely access to services for underserved populations. The goal of PEI is to help counties implement services that promote wellness, foster health, and prevent the suffering that can result from untreated mental illness.

County MHPs have three years to spend each annual PEI allocation (5 years for counties with a population of 200,000 or less). In most cases, PEI Statewide Project Funds were assigned by counties to the State for use in statewide project contracts. Counties were required to report those funds as unspent until notified of expenditure by the contractor.

The goal of INN is to incentivize Counties to test novel approaches to delivering health services. Projects maybe up to five years duration. County MHPs have three years to spend each annual INN allocation (five years for Counties with population 200,000 or less).

Other MHSA includes Workforce Education and Training and Capital Facilities Technological Needs components. County MHPs have ten years to spend Other MHSA funds.

• Capital Facilities and Technological Needs (CFTN) component works towards the creation of a facility that is used for the delivery of MHSA services to mental health clients and their families or for administrative offices. Funds may also be used to support an increase in peer-support and consumer-run facilities, development of community-based settings, and the development of a technological infrastructure for the mental health system to facilitate the highest quality and cost-effective services and supports for clients and their families.
• Workforce Education and Training (WET) and WET Regional Partnerships component serves to provide funding toward developing a diverse workforce, including the following goals: (1) addressing identified shortages in occupations, skill sets, and individuals with unique cultural and linguistic competence in urban and rural county mental health programs and private organizations providing services in the Public Mental Health System; and (2) education and training for all individuals who provide or support services in the Public Mental Health System, to include fostering leadership skills. This is education and training that contributes to developing and maintaining a culturally competent workforce, to include clients and family members who are capable of providing client and family-driven services that promote wellness, recovery and resilience, and lead to measurable, values-driven outcomes. Regional partnerships are an important part of WET because schools and training sources serve individuals across county lines. For example, community colleges, universities, graduate and professional programs serve individuals across various geographic regions of California. In addition, rural communities which span across county lines lack sufficient resources to develop a workforce.

Calculations for MHSA Revenue, Expenditure, and Closing Balance are calculated using information from the county's Annual Revenue and Expenditure Reports (RER) fiscal year summary pages as a total and by each of the four MHSA Component categories as described below. To see an example and diagram of the calculations, download the " Calculations for MHSA Revenue, Expenditure and Closing Balance Diagram" file.

• MHSA Revenue Calculation: The MHSA Revenue a county receives each year is calculated from information in Table A of the RER, from the block of data in Section 2. In this section, the MHSA revenue/funds received for the current fiscal year are combined with the interest earned on MHSA revenue/funds to formulate the total MHSA Revenue.
• MHSA Expenditure Calculation: The MHSA Expenditure for a county is calculated from information in Table A of the RER, from the block of data in Section 3 as a sum of expenditure from each fiscal year's MHSA Funds combined with expenditure from interest to formulate the total annual MHSA Expenditure. MHSA expenditure does not include expenditure labeled as 1991 Realignment, Behavioral Health Subaccount, or Other.
• MHSA Closing Balance Calculation: The MHSA Closing Balance for a county is calculated from information in Table A of the RER, from the block of data in Section 6 "Unspent Funds in the Local MHS Fund" as a total of the annual unspent funds plus interest. The MHSA Closing Balance does not include the Local Prudent Reserve balance.
• MHSA Component Category Calculations: For the MHSOAC Fiscal Reporting website, the MHSA components listed in Table A of the RER from columns (A) through (H) have been collapsed into four categories. Values from the column(s) described are combined to calculate the MHSA Revenue, Expenditure and Closing Balance by the following component categories.
  • Community Services and Supports: Includes column "(A) Community Services and Supports".
  • Prevention and Early Intervention: Includes column "(B) Prevention and Early Intervention", "(F) TTACB" and "(H) PEI Statewide Project Funds".
  • Innovation: Includes column "(C) Innovation".
  • Other MHSA: Includes columns "(D) Workforce Education and Training", "(E) Capital Facilities and Technological Needs" and "(G) WET Regional Partnerships".

Welfare and Institutions Code Section 5847(a)(7) called for the establishment of a prudent reserve at the County level. The prudent reserve, which is not subject to reversion, ensures a County can continue to serve consumers during years in which revenues for the Mental Health Services Fund are insufficient.

Prudent Reserve funds are available for expenditure only upon certification of extraordinary financial circumstances by the Department of Health Care Services.

The MHSA Combined Total refers to the sum of an MHP's MHSA Closing Balance and MHSA Prudent Reserve balance. The combined total demonstrates the total reserves a county has available upon the close of each fiscal year.

Counties are required to hold a portion of their MHSA funds in a "Prudent Reserve" account. These funds are available for expenditure only upon certification of extraordinary financial circumstances by the Department of Health Care Services.

In 1991, the legislature realigned several health and social services programs from the state to the counties. To offset the added expenses to Counties, a fund was established to earmark portions of Vehicle License Fees (VLF) and Sales Tax revenues for the programs, known as 1991 Realignment. Like the MHSA, a county can establish a reserve of 1991 Realignment funds to be used in subsequent years. However, 1991 Realignment funding is not tied to a reversionary period like the MHSA.

Currently, this tool only displays expenditure of 1991 Realignment funds within MHSA programs.

Senate Bill 1020 (Chapter 40, Statutes of 2012) created the Behavioral Health Subaccount as a monthly or quarterly distribution to Counties. The funds distributed to the Behavioral Health Subaccount are earmarked for providing Medi-Cal Specialty Mental Health Services. Like the MHSA, a county can establish a reserve of BHSA funds to be used in subsequent years. However, BHSA funding is not tied to a reversionary period like the MHSA.

Currently, this tool only displays expenditure of BHSA funds within MHSA programs.

FFP refers to the expenditure reimbursement an MHP receives for providing Medi-Cal specialty mental health services through the Short-Doyle⁄Medical (SDMC) claim process. An MHP provides services and requests reimbursement from the DHCS, which oversees the SDMC claim process. Only a certain percent of the cost of a service is covered by FFP and the balance is paid through other funding sources. The amount reimbursed varies by the service provided.

This tool only displays expenditure of FFP funds within MHSA programs.

Other Funds represents any source of funding aside from MHSA, 1991 Realignment, BHSA, and FFP. Previous to Fiscal Year 2016-17, FFP expenditure was included in this category. From Fiscal Year 2016-17 and forward, FFP is now a separate funding category.

Currently, this tool only displays expenditure of Other Funds within MHSA programs.

Closing Balance as a % of Revenue relates the closing balance to revenue received during the reporting year as a percentage. For example, if an MHP received $1.5 million in revenue and had a closing balance of $1 million, the closing balance would represent 66.6% of the current year's revenue. The calculation is as follows: (Closing Balance ⁄ Revenue)*100

Closing Balance as Months of Revenue relates closing balance to revenue received during the reporting year as months. For example, if an MHP received $1.5 million in revenue and had a closing balance of $1 million, the closing balance would represent 8 months of the current year's revenue. The calculation is as follows: (Closing Balance ⁄ Revenue)*12

Current law specifies that, other than Prudent Reserve dollars, funds allocated to a County MHP must be spent within specified timeframes or shall revert to the State for reallocation to other Counties in future years. CSS, PEI, and INN components must be spent within three years (or within five years for INN for Counties with population 200,000 or less). Other MHSA components must be spent within ten years of allocation. The purpose of this policy was to encourage Counties to expend their allocations in a timely manner. Many County MHPs, however, have found it challenging to meet fiscal reporting requirements that would support State oversight of timely expenditures.