Bill Text: CA AB2040 | 2013-2014 | Regular Session | Chaptered
Bill Title: Compensation of elected officials, officers, and employees: reporting and disclosure.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2014-09-30 - Chaptered by Secretary of State - Chapter 894, Statutes of 2014. [AB2040 Detail]
Download: California-2013-AB2040-Chaptered.html
BILL NUMBER: AB 2040 CHAPTERED
BILL TEXT
CHAPTER 894
FILED WITH SECRETARY OF STATE SEPTEMBER 30, 2014
APPROVED BY GOVERNOR SEPTEMBER 30, 2014
PASSED THE SENATE AUGUST 13, 2014
PASSED THE ASSEMBLY AUGUST 18, 2014
AMENDED IN SENATE AUGUST 12, 2014
AMENDED IN SENATE JUNE 25, 2014
AMENDED IN ASSEMBLY MAY 23, 2014
INTRODUCED BY Assembly Member Garcia
FEBRUARY 20, 2014
An act to amend Sections 12463 and 53892 of, and to add Article
10.5 (commencing with Section 53908) to Chapter 4 of Part 1 of
Division 2 of Title 5 of, the Government Code, relating to local
government.
LEGISLATIVE COUNSEL'S DIGEST
AB 2040, Garcia. Compensation of elected officials, officers, and
employees: reporting and disclosure.
Existing law requires the officer of each local agency, as
specified, who has charge of the financial records of the local
agency to furnish to the Controller a report of specified information
that includes, among other things, all the financial transactions of
the local agency during the next preceding fiscal year. Existing law
requires the Controller to compile and publish reports of the
financial transactions of each county, city, city and county, and
special district, respectively, together with any other matter he or
she deems of public interest.
This bill would require a local agency to additionally report to
the Controller the annual compensation of its elected officials,
officers, and employees. This bill would also require a local agency
that is required to submit a financial report to the Controller and
that maintains an Internet Web site to post the annual compensation
information of its elected officials, officers, and employees that is
submitted to the Controller and posted on the Controller's
Government Compensation in California Internet Web site. This bill
would require the Controller to display the financial reports and the
public official compensation on the Controller's Internet Web site
in a format that may be printed and downloaded. This bill would
require the Controller and local agencies to consult regarding the
reporting instructions for the disclosure of compensation
information.
By requiring a local agency to report and disclose additional
information regarding its public officials in a specified manner,
this bill would impose a state-mandated local program.
The California Constitution requires the state to reimburse local
agencies and school districts for certain costs mandated by the
state. Statutory provisions establish procedures for making that
reimbursement.
This bill would provide that, if the Commission on State Mandates
determines that the bill contains costs mandated by the state,
reimbursement for those costs shall be made pursuant to these
statutory provisions.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
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 Web site, in a format
that may be printed and downloaded, 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 he or she 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.
(b) Effective January 1, 2005, the Controller shall compile and
publish reports of the financial transactions of each county, city,
and special district pursuant to subdivision (a) on or before August
1, September 1, and October 1 respectively, of each year following
the end of the annual reporting period. The Controller shall make
data collected pursuant to this subdivision available upon request to
the Legislature and its agents, on or before April 1 of each year.
(c) The Controller shall annually publish, on the Internet Web
site of the Controller, reports of the financial transactions of each
school district within this state, together with any other matter he
or she deems of public interest. The reports shall include the
appropriations limit and the total annual appropriations subject to
limitation of the school district. The reports to the Controller
shall be made in the time, form, and manner prescribed by the
Controller.
(d) As used in this section, the following terms have the
following meanings:
(1) "School district" means a school district as defined in
Section 80 of the Education Code.
(2) "Special district" means any of the following:
(A) A special district as defined in Section 95 of the Revenue and
Taxation Code.
(B) A commission provided for by a joint powers agreement pursuant
to Chapter 5 (commencing with Section 6500) of Division 7 of Title
1.
(C) A nonprofit corporation that is any of the following:
(i) Was formed in accordance with the provisions of a joint powers
agreement to carry out functions specified in the agreement.
(ii) 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.
(iii) Is wholly owned by a public agency.
SEC. 2. Section 53892 of the Government Code is amended to read:
53892. The report shall state all of the following:
(a) The aggregate amount of taxes levied and assessed against the
taxable property in the local agency, which became due and payable
during the next preceding fiscal year.
(b) The aggregate amount of taxes levied and assessed against this
property collected by or for the local agency during the fiscal
year.
(c) The aggregate income during the preceding fiscal year, a
general statement of the sources of the income, and the amount
received from each source.
(d) The total expenditures made by administrative departments
during the preceding fiscal year, a general statement of the purposes
of the expenditures, and the amounts expended by each department.
(e) The assessed valuation of all of the taxable property in the
local agency as set forth on the assessment roll of the local agency
equalized for the fiscal year, or, if the officers of the county in
which the city or district is situated have collected for the city or
district the general taxes levied by the city or district for the
fiscal year, the assessed valuation of all taxable property in the
city or district as set forth on the assessment rolls for the county
equalized for the fiscal year.
(f) The information required by Section 53892.2, as of the end of
the fiscal year.
(g) The approximate population at the close of the fiscal year and
the population as shown by the last regular federal census.
(h) Other information that the Controller requires.
(i) Any other matters necessary to complete and keep current the
statistical information on assessments, revenues, and taxation,
collected and compiled by any Senate or Assembly committee on revenue
and taxation.
(j) In the case of cities, the information required by Section
53892.3.
(k) In the case of community redevelopment agencies, the
information required by subdivisions (a), (b), and (g) of Section
33080.1 of the Health and Safety Code. The Controller shall forward
the information required pursuant to subdivision (c) of Section
33080.1 of the Health and Safety Code to the Department of Housing
and Community Development for publication pursuant to Section 33080.6
of that code.
(l) The annual compensation of a local agency's elected officials,
officers, and employees in accordance with reporting instructions
developed by the Controller pursuant to Section 53891 in consultation
with affected local agencies. This subdivision shall not apply to a
federal officer or employee serving in an official federal capacity
in a local agency.
SEC. 3. Article 10.5 (commencing with Section 53908) is added to
Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code,
to read:
Article 10.5. Local Agency Internet Posting of Financial
Information
53908. (a) If a local agency, that is required to report to the
Controller under Section 53891, maintains an Internet Web site, it
shall post, in a conspicuous location on its Internet Web site,
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 Web site, a link to the
Controller's Government Compensation in California Internet Web site.
SEC. 4. If the Commission on State Mandates determines that this
act contains costs mandated by the state, reimbursement to local
agencies and school districts for those costs shall be made pursuant
to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of
the Government Code.
