To: BOARD OF SUPERVISORS
From: Executive Office
Meeting Date: October 6, 2026
Department Contact: Sara Pierce Phone: 707-463-4441 Department Contact: Dr. Jenine Miller Phone: 707-472-2341
Item Type: Regular Agenda Time Allocated for Item: 15 Minutes
Agenda Title:
title
Discussion and Possible Action Including Adoption of a Mental Health Treatment Act (MHTA) Specific Reserve and Fund Balance Policy No. 32A; and Approval for Auditor-Controller to Reallocate Fiscal Year End 2025/2026 Fund Balances to New Reserves
(Sponsors: Executive Office and Health Services)
Vote Requirement: Majority
End
Recommended Action/Motion:
recommendation
Adopt Policy 32A Mental Health Treatment Act (MHTA) specific Reserve and Fund Balance Policy; and approve Auditor-Controller to reallocate Fiscal Year End 2025/2026 fund balances to new reserve.
End
Previous Board/Board Committee Actions:
None.
Summary of Request:
In March 2026 the Board of Supervisors approved a revised Reserve and Fund Balance Policy for the General Fund to address current and financial challenges and to strengthen the County’s governance of reserve funds. The amended policy also simplified the County’s General Fund reserve structure and set target reserve limits and outlined authority for the deposit of funds into each reserve.
In August 2026, the Interim Chief Executive Officer presented to the Mental Health Treatment Act (MHTA) Oversight Committee, a draft Reserve and Fund Balance Policy specific to the MHTA Funds, also known and Measure B funds. The MHTA specific policy utilized a similar structure to the recently amended Policy 32, General Fund Reserve and Fund Balance Policy. The MHTA Oversight Committee voted to recommend the Board of Supervisors adopt the policy.
The draft MHTA Specific Reserve and Fund Policy outlines the purpose of the policy is to ensure the County maintains Fund reserves to safeguard the County’s long-term financial health and protect essential ...
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