Bill Text: CA SB924 | 2021-2022 | Regular Session | Amended
Bill Title: Local educational agencies: financial transactions: annual compensation: reporting.
Spectrum: Bipartisan Bill
Status: (Engrossed - Dead) 2022-08-11 - August 11 hearing: Held in committee and under submission. [SB924 Detail]
Download: California-2021-SB924-Amended.html
Amended
IN
Assembly
June 20, 2022 |
Amended
IN
Assembly
June 06, 2022 |
Amended
IN
Senate
March 21, 2022 |
Introduced by Senator Glazer (Principal coauthor: Senator Ochoa Bogh) (Principal coauthor: Assembly Member Cristina Garcia) (Coauthor: Senator Dahle) (Coauthor: Assembly Member Chen) |
February 07, 2022 |
LEGISLATIVE COUNSEL'S DIGEST
Existing law requires the governing board of any school district to fix and order paid the compensation of persons in public school service requiring certification qualifications employed by the governing board unless otherwise prescribed by law. Existing law requires the governing board of any school district, including city boards of education, to fix and order paid the compensation of persons a part of the classified service and other employees not requiring certification qualifications employed by the governing board unless otherwise prescribed by law.
This bill would require a school district, on or before June 30 of each year, to post on its internet website information on the annual compensation of its governing board, officers, and employees. The bill would require a school district to give this information to the Controller to be
posted on the Controller’s internet website. By requiring new duties of a school district, the bill would impose a state-mandated local program.
Digest Key
Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: YESBill Text
The people of the State of California do enact as follows:
Notwithstanding any other law, on or before June 30 of each year, a school district shall post on its internet website information on the annual compensation of its governing board, officers, and employees and shall give this information to the Controller to post on the Controller’s internet website.
SEC. 2.SECTION 1.
Section 12463 of the Government Code is amended to read:12463.
(a) The Controller shall compile, publish, and make publicly available on the Controller’s internet website, in a format that may be downloaded and printed, reports of the financial transactions and information on annual compensation, consistent with subdivision (l) of Section 53892, of each county, city, and special district, respectively, within this state, together with any other matter the Controller deems of public interest. The reports shall include the appropriations limits and the total annual appropriations subject to limitation of the counties, cities, and special districts. The reports to the Controller shall be made in the time, form, and manner prescribed by the Controller, consistent with Section 53891.(d)
(1)
(2)
(a)The Controller shall appoint an advisory committee consisting of seven local governmental officers to assist the Controller in developing complete and adequate records.
(b)Whenever, in the opinion of the advisory committee and the Controller, the public welfare demands that the reports of the financial transactions, including annual compensation reports, of a district, including a school district, be published, the Controller shall notify the district that reports of its financial transactions are required to be furnished to the Controller pursuant to Article 9 (commencing with Section 53890) of Chapter 4 of Part 1 of Division 2 of Title 5. A public entity, agency, board,
transportation planning agency designated by the Secretary of Transportation pursuant to Section 29532, or commission provided for by a joint powers agreement pursuant to Chapter 5 (commencing with Section 6500) of Division 7 of Title 1, and a nonprofit corporation as defined in subdivision (d), shall be deemed a district within the meaning of this section. The Controller shall compile and publish these reports pursuant to Section 12463.
(c)The Controller shall make available annually, in a separate report, published in an electronic format on the Controller’s internet website, certain financial information about selected special districts. The information provided in this report shall be published no later than June 30 following the end of the annual reporting period and contain information consistent with generally accepted accounting
principles and Governmental Accounting Standards Board statements. This report may be included whenever the Controller publishes a report pursuant to this section. The Controller shall include in the Controller’s report information that best illustrates the assets, liabilities, and equity of selected districts. The Controller may also include separate line items for “total revenues” and “total expenditures.” This report shall cover the 250 special districts with the largest total revenues for that reporting period. When the report is available, the Controller shall notify the Legislature, in writing, within one week of its publication.
(d)For purposes of this section, “nonprofit corporation” means any nonprofit corporation (1) formed in accordance with the provisions of a joint powers agreement to carry out functions specified in the agreement; (2)
that issued bonds, the interest on which is exempt from federal income taxes, for the purpose of purchasing land as a site for, or purchasing or constructing, a building, stadium, or other facility, that is subject to a lease or agreement with a local public entity; or (3) wholly owned by a public agency.
SEC. 4.SEC. 2.
Section 53892.1 of the Government Code is amended to read:53892.1.
(a) For the purpose of permitting the compilation of the financial(a)If a local agency, including a school district, that is required to report to the Controller under Section 53891, maintains an internet website, it shall post, in a conspicuous location on its internet website, information on the annual compensation of its elected officials, officers, and employees that is submitted to the Controller under Section 53891.
(b)A local agency may comply with subdivision (a) by posting, in a conspicuous location on its internet website, a link to the Controller’s Government Compensation in California internet website.