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.
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.
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.
Other MHSA includes Workforce Education and Training and Capital Facilities Technological Needs components. County MHPs have ten years to spend Other MHSA funds.
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.
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.
The graph below displays the
Select a tab to view by component or Total.
Revenue | % | Closing Balance as a % of Revenue | |
Expenditure | Months | Closing Balance as Months of Revenue | |
Closing Balance | # MHPs | Count of MHP Reports Submitted |
The graph below displays the
Select a tab to view by funding source.
Revenue | % | Closing Balance as a % of Revenue | |
Expenditure | # MHPs | Count of MHP Reports Submitted | |
Closing Balance |
The graph below displays the MHSA Closing Balance, Prudent Reserve, and Combined Total Reserves across mutliple fiscal
years.
The Combined Total Reserve equals the sum of the MHSA Closing Balance and Prudent Reserve.
MHSA Closing Balance | # MHPs | Count of MHP Reports Submitted | |
MHSA Prudent Reserve | |||
MHSA Combined Total |