Bill Text: CA SB924 | 2021-2022 | Regular Session | Introduced

California Senate Bill 924 (Prior Session Legislation)

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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-Introduced.html

CALIFORNIA LEGISLATURE— 2021–2022 REGULAR SESSION

Senate Bill

No. 924

Introduced by Senator Glazer
(Principal coauthor: Senator Ochoa Bogh)
(Principal coauthor: Assembly Member Cristina Garcia)
(Coauthor: Senator Dahle)

February 07, 2022

An act to amend Sections 12463 and 53892.1 of the Government Code, relating to local government.

LEGISLATIVE COUNSEL'S DIGEST

SB 924, as introduced, Glazer. Local government: school districts: annual compensation: reporting.

Existing law requires the Controller to compile, publish, and make publicly available on the Controller’s internet website reports of the financial transactions and information on annual compensation of each county, city, and special district, as provided. Existing law requires the Controller to annually publish, on the Controller’s internet website, reports of the financial transactions of each school district, as provided. Existing law, for purpose of permitting the compilation of the financial transactions of school districts by the Controller, requires the Superintendent of Public Instruction to make available to the Controller data and other matters, as provided. Existing law provides that no school district or county superintendent of schools is required to furnish separate reports to the Controller for these purposes.

This bill would require the Controller to annually publish, on the Controller’s internet website, information on annual compensation of employees of each school district, as provided. The bill would require each school district, for purposes of permitting the compilation of the annual compensation information, to furnish reports to the Controller that provide information on annual compensation of school district employees. By requiring a new duty of a school district, the 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 the statutory provisions noted above.

Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: YES

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 website, 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 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.

(b) 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 November 1 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 website of the Controller,~~ Controller’s internet website, reports of the financial transactions and information on annual compensation of employees of each school district within this state, together with any other matter the Controller 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.

(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 53892.1 of the Government Code is amended to read:

53892.1.

(a) For the purpose of permitting the compilation of the financial transactions of school districts by the Controller as required by Section 12463, the Superintendent of Public Instruction shall make available to the Controller, on an as-needed basis and in the time, manner, and format as prescribed by the Controller, data and other matters required by this article by the Controller. The Superintendent shall derive the data and other matters required for purposes of this article by the Controller from reports furnished by school districts or by county officials to the Superintendent as provided by law. ~~No school district or county superintendent of schools shall be required to furnish separate reports to the Controller by the provisions of this article.~~ The Superintendent shall furnish average daily attendance or enrollment data in lieu of the general population data required of counties and other municipal corporations by this article. The Superintendent shall add to the report forms furnished by ~~him or her~~ the Superintendent items or other matters as may be agreed by the Superintendent and the Controller to be needed for the purposes of this article.

(b) (1) Except as required in paragraph (2), a school district or county superintendent of schools shall not be required to furnish separate reports to the Controller by the provisions of this article.
(2) For purposes of permitting the compilation of the annual compensation information required pursuant to subdivision (c) of Section 12463, a school district shall furnish reports to the Controller that provide information on annual compensation of school district employees.

SEC. 3.

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.