BILL ANALYSIS                                                                                                                                                                                                    Ó



                                                                      



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          |SENATE RULES COMMITTEE            |                   SB 807|
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                                 THIRD READING


          Bill No:  SB 807
          Author:   Correa (D) and Lieu (D)
          Amended:  6/13/11
          Vote:     27 - Urgency

           
           SENATE PUBLIC EMPLOYMENT & RET. COMM.  :  5-0, 6/27/11
          AYES: Negrete McLeod, Walters, Gaines, Padilla, Vargas

           SENATE APPROPRIATIONS COMMITTEE  :  Senate Rule 28.8


           SUBJECT  :    Retirement:  compensation earnable

           SOURCE  :     Author


           DIGEST  :    This bill specifies that any travel expense or 
          housing allowance paid to a state employee may not be 
          included in compensation earnable for the purpose of 
          calculating a pension.

           ANALYSIS  :    

           Existing law  :

          1. Establishes the California Public Employees' Retirement 
             System (CalPERS), which provides retirement benefits for 
             state employees based on employees' years of service, 
             age at retirement, and final compensation (highest paid 
             "compensation earnable" during a consecutive 12 or 36 
             month period of employment).

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          2. Defines "compensation earnable" as consisting of payrate 
             and special compensation, and specifies which items of 
             compensation paid by an employer may be included in 
             either payrate or special compensation for the purpose 
             of determining a pension, and likewise prohibits certain 
             compensation items from being pensionable.

          3. Allows the state employer, through laws and collective 
             bargaining agreements, to pay differentials, bonuses, 
             overtime, leave pay, and other forms of compensation in 
             addition to base pay and requires that the state 
             identify which items of special compensation may be 
             included in compensation earnable for the purposes of 
             determining a pension.

          4. Gives CalPERS the authority to exclude from compensation 
             earnable any pay differential or form of special 
             compensation that does not meet specified criteria for 
             being pensionable, even if formerly approved by the 
             state employer.

          5. Grants CalPERS the authority to correct any incorrect 
             pay reporting if discovered and to adjust a pension to 
             reflect an accurate compensation earnable calculation. 

          This bill amends the law specifying which forms of pay for 
          a state employee may be pensionable to specifically exclude 
          any travel expenses or housing allowances.

           Comments
           
          According to the author's office, the Senate Veterans 
          Affairs Committee has uncovered several dishonest pay 
          practices in regard to Military Department employees, and 
          some of these practices may be being used to pad pensions.

          Specifically, there is currently some confusion as to 
          whether or not the Department of Personnel Administration 
          (DPA) or CalPERS has jurisdiction over determining which 
          forms of pay are pensionable with regard to Military 
          Department employees, who are sometimes dually employed by 
          both the State and the US Army, and may have confusing pay 
          records.


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          There is a concern that employees of the Military 
          Department are claiming homes in San Diego, Nevada, and 
          Texas for Sacramento-based jobs, and collecting travel and 
          housing allowances, which are being included in 
          compensation earnable and are thus pensionable.  One such 
          individual purportedly gained approximately $10,000 in 
          annual compensation due to such an arrangement.

          Both CalPERS and DPA state that they are currently auditing 
          their programs to determine the extent to which any abuse 
          or incorrect reporting has occurred.

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



          CPM:cm  1/24/12   Senate Floor Analyses 

                       SUPPORT/OPPOSITION:  NONE RECEIVED

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