Bill Text: CA SB1204 | 2011-2012 | Regular Session | Amended

California Senate Bill 1204 (Prior Session Legislation)

Bill Title: School facilities: local bond measures: citizens'

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2012-04-23 - Set, first hearing. Hearing canceled at the request of author. [SB1204 Detail]

Download: California-2011-SB1204-Amended.html

BILL NUMBER: SB 1204	AMENDED
	BILL TEXT

	AMENDED IN SENATE  MARCH 26, 2012

INTRODUCED BY   Senator Wyland

                        FEBRUARY 22, 2012

   An act to amend  Sections 15278 and   Section
 15286 of the Education Code, relating to school facilities.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 1204, as amended, Wyland. School facilities: local bond
measures: citizens' oversight committee: performance and financial
audits.
   (1) The California Constitution limits the maximum amount of any
ad valorem tax on real property to 1% of the full cash value of the
property. The California Constitution states that the 1% limitation
for ad valorem taxes does not apply to ad valorem taxes or special
assessments to pay the interest and redemption charges on bonded
indebtedness incurred by a school district, community college
district, or county office of education for the construction,
reconstruction, rehabilitation, or replacement of school facilities
approved by 55% of the voters if the proposition includes specified
accountability requirements. The accountability requirements include
a requirement that the governing board of either the school district
or community college district establish and appoint a citizens'
oversight committee and conduct annual, independent performance and
financial audits. Existing law requires the audits for each preceding
fiscal year to be submitted by March 31 of each year to the citizens'
oversight committee for its review.
   This bill would require the  citizens' oversight committee
to select the auditor or auditing firm that will perform the audits.
The bill would require the  school district or community
college district to  also  submit the performance and
financial audits to the Controller and county superintendent of
schools. The bill would require the Controller to post the audits on
the Controller's Internet Web site. The bill would require the county
superintendent of schools to include a review of the audits when
reviewing other audits submitted by school districts under his or her
jurisdiction, thereby imposing a state-mandated local program.
   (2) 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.
   Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: yes.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
   
  SECTION 1.    Section 15278 of the Education Code
is amended to read:
   15278.  (a) If a bond measure authorized pursuant to paragraph (3)
of subdivision (b) of Section 1 of Article XIII A of the California
Constitution and subdivision (b) of Section 18 of Article XVI of the
California Constitution is approved, the governing board of the
school district or community college shall establish and appoint
members to an independent citizens' oversight committee, pursuant to
Section 15282, within 60 days of the date that the governing board
enters the election results on its minutes pursuant to Section 15274.

   (b) The purpose of the citizens' oversight committee shall be to
inform the public concerning the expenditure of bond revenues. The
citizens' oversight committee shall actively review and report on the
proper expenditure of taxpayers' money for school construction. The
citizens' oversight committee shall advise the public as to whether a
school district or community college district is in compliance with
the requirements of paragraph (3) of subdivision (b) of Section 1 of
Article XIII A of the California Constitution. The citizens'
oversight committee shall convene to provide oversight for, but not
be limited to, both of the following:
   (1) Ensuring that bond revenues are expended only for the purposes
described in paragraph (3) of subdivision (b) of Section 1 of
Article XIII A of the California Constitution.
   (2) Ensuring that, as prohibited by subparagraph (A) of paragraph
(3) of subdivision (b) of Section 1 of Article XIII A of the
California Constitution, no funds are used for any teacher or
administrative salaries or other school operating expenses.
   (c) The citizens' oversight committee shall select the auditor or
auditing firm that will perform the financial and performance audits
required by subparagraphs (C) and (D) of paragraph (3) of subdivision
(b) of Section 1 of Article XIII A of the California Constitution.
   (d) In furtherance of its purpose, the citizens' oversight
committee may engage in any of the following activities:
   (1) Receiving and reviewing copies of the annual, independent
performance audit required by subparagraph (C) of paragraph (3) of
subdivision (b) of Section 1 of Article XIII A of the California
Constitution.
   (2) Receiving and reviewing copies of the annual, independent
financial audit required by subparagraph (D) of paragraph (3) of
subdivision (b) of Section 1 of Article XIII A of the California
Constitution.
   (3) Inspecting school facilities and grounds to ensure that bond
revenues are expended in compliance with the requirements of
paragraph (3) of subdivision (b) of Section 1 of Article XIII A of
the California Constitution.
   (4) Receiving and reviewing copies of any deferred maintenance
proposals or plans developed by a school district or community
college district, including any reports required by Section 17584.1.
   (5) Reviewing efforts by the school district or community college
district to maximize bond revenues by implementing cost-saving
measures, including, but not limited to, all of the following:
   (A) Mechanisms designed to reduce the costs of professional fees.
   (B) Mechanisms designed to reduce the costs of site preparation.
   (C) Recommendations regarding the joint use of core facilities.
   (D) Mechanisms designed to reduce costs by incorporating
efficiencies in schoolsite design.
   (E) Recommendations regarding the use of cost-effective and
efficient reusable facility plans. 
   SEC. 2.   SECTION 1.   Section 15286 of
the Education Code is amended to read:
   15286.  (a) Consistent with the provisions contained in
subparagraphs (C) and (D) of paragraph (3) of subdivision (b) of
Section 1 of Article XIII A of the California Constitution, the
required annual, independent financial and performance audits for the
preceding fiscal year shall be submitted to the Controller, the
county superintendent of schools, and the citizens' oversight
committee established pursuant to Section 15278 by March 31 of each
year.
   (b) These audits shall be conducted in accordance with the
Government Auditing Standards issued by the Comptroller General of
the United States for financial and performance audits.
   (c) The Controller shall post the audits received pursuant to
subdivision (a) on the Controller's Internet Web site.
   (d) The county superintendent of schools shall review the audits
when reviewing other audits of the school district pursuant to
Section 41020.
   SEC. 3.   SEC. 2.   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.