Cal. Welf. & Inst. Code § 17600.10

(a) Each county and city and county receiving sales tax and vehicle license fee funds in accordance with this chapter shall establish and maintain a local health and welfare trust fund comprised of the following accounts:
1. (1) The mental health account.
2. (2) The social services account.
3. (3) The health account.
4. (4) The CalWORKs Maintenance of Effort Subaccount.
5. (5) The family support account.
(b) Each city receiving funds in accordance with this chapter shall establish and maintain a local health and welfare trust fund comprised of a health account and a mental health account.