BILL ANALYSIS                                                                                                                                                                                                    



                                                                       



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          |SENATE RULES COMMITTEE            |                AB 16XXXX|
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                                 THIRD READING


          Bill No:  AB 16XXXX
          Author:   Evans (D)
          Amended:  7/23/09 in Senate
          Vote:     27 - Urgency

           
          WITHOUT REFERENCE TO COMMITTEE
           
          PRIOR VOTE NOT RELEVANT
           

           SUBJECT :    Budget Act of 2009:  cash management and  
          deferrals

           SOURCE  :     Author


           DIGEST  :     Senate Floor Amendments  of 7/23/09 delete the  
          prior version of the bill expressing the intent of the  
          Legislature to enact statutory changes relating to the 2009  
          Budget Act.

          This bill now provides the necessary statutory changes in  
          the area of cash management and cash deferrals in order to  
          amend the 2009 Budget Act.

           ANALYSIS  :    This trailer bill contains the following  
          amendments:

            1.   K-12 School Payment Schedule  .  Changes the scheduled  
               flow of all state payments to K-12 local educational  
               agencies (LEAs) to five percent in July, five percent  
               in August, and nine percent in each month thereafter  
                                                           CONTINUED





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               (September through June).  

            2.   K-12 Inter-Year Payment Deferrals   .   Authorizes a $1.7  
               billion deferral of K-12 principal apportionment  
               payments to LEAs from 2009-10 to 2010-11.  Commencing  
               in 2009-10, this includes $678.6 million in April  
               payments and $1.0 billion in June payments that will  
               be shifted to August of the next fiscal year. 

            3.   K-12 Intra-Year Payment Deferrals  .  Shifts $1 billion  
               in K-12 revenue limit apportionment payments to LEAs  
               from October to December of 2009 and shifts an  
               additional $1 billion in apportionment payments from  
               November 2009 to January 2010.  Hardship exceptions  
               are provided for school districts, county offices of  
               education, and charter schools that are unable to meet  
               expenditure obligations for the period that payments  
               are deferred. 

            4.   University of California Deferrals  .  Defers up to  
               $750 million in General Fund payments to the  
               University of California (UC) that otherwise would  
               have been dispersed from the State Treasury for the  
               months of July 2009 through September 2009.  Of this  
               amount, $250 million will be repaid to the UC in  
               October 2009; the remaining payments will be repaid no  
               earlier than April 2010 and no later than June 30,  
               2010 (as determined by the Director of Finance).  This  
               amount is in addition to the $500 million cash  
               deferral enacted by the Legislature in 2008, thus  
               shifting approximately $1.25 billion in payments  
               throughout the fiscal year.  

            5.   California State University Deferrals  .  Defers $290  
               million in General Fund payments to the California  
               State University that otherwise would have been  
               dispersed from the State Treasury for the month of  
               July, and instead makes this payment in October, 2009.  


            6.   Community College Deferrals  .  Increases, by $115  
               million, the amount of Community College General  
               Apportionment payments that are deferred from April,  
               May, and June 2009 to July 2010.  With this additional  







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               deferral, the state will be deferring a total of $703  
               million in Community College payments from one fiscal  
               year to the next.  

            7.   Proposition 42 Transportation Deferrals  .  Defers the  
               October 2009 and January 2010 Proposition 42  
               allocations to cities and counties, with full  
               repayment on May 31, 2010.  The amount of each  
               quarter's deferral is approximately $144 million.  The  
               Proposition 42 funding is for improvements to local  
               streets and roads.

            8.   Highway Users Tax Account Deferrals  .  Defers the  
               monthly allocations of gas excise tax revenue to  
               cities and counties in the period of July 2009 through  
               December 2009.  Other legislation in the budget  
               package directs the 2009-10 allocation of these funds  
               after the deferral period ends. 

            9.   Cash-flow Borrowing from Lottery Funds  .  Continues  
               the authority to borrow lottery funds for cash-flow  
               purposes.  Current law allows cash-flow borrowing from  
               certain lottery funds.  However, this authority has a  
               sunset date of September 30, 2009.  The sunset date is  
               associated with a proposal to securitize future  
               lottery revenues, which was rejected by voters in the  
               May 2009 election.  Since future lottery funds are not  
               available for securitization, the current sunset on  
               cash-flow borrowing is no longer necessary.  The  
               Administration estimates up to $360 million in lottery  
               funds may be available for cash-flow borrowing in  
               2009-10.  Internal borrowing of this type saves  
               General Fund interest costs by reducing the amount of  
               more-expensive external borrowing.

            10.  Accounts Receivable Amendments  .  Authorizes state  
               agencies to impose a reasonable fee for the actual  
               cost of its collections of past due accounts.   
               Increases the amount of debt which state agencies can  
               discharge from collections activity from $250 to $500.  
                The Administration believes this will increase  
               revenue collection by focusing staff resources on  
               larger receivables.  The Administration estimates  
               these changes will increase General Fund revenues by  







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               $4.4 million.

            11.  Prompt Payment Amendments  .  Requires that late  
               payment penalties be paid to the claimant if payment  
               is not issued within 45 calendar days from the state  
               agency receipt of an undisputed invoice.  Under  
               current law, late payment penalties are triggered by  
               the same 45-day period but also if a state agency  
               fails to submit a correct claim schedule to the  
               Controller by the required payment approval date or if  
               the Controller fails to make a payment within 15  
               calendar days of receipt of the claim schedule from  
               the state agency.  This bill would only apply the late  
               payment penalties if the 45-day period has passed.   
               Also clarifies that payments made with registered  
               warrants (state IOUs) qualify as payments under the  
               Prompt Payment Act.  However, registered warrants will  
               pay interest as provided by law.

           FISCAL EFFECT  :    Appropriation:  No   Fiscal Com.:  Yes    
          Local:  No



          DLW:nl  7/23/09   Senate Floor Analyses 

                       SUPPORT/OPPOSITION:  NONE RECEIVED

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