California Legislature—2013–14 Regular Session

Assembly BillNo. 2040


Introduced by Assembly Member Garcia

February 20, 2014


An act to amend Section 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, as introduced, Garcia. Public official compensation.

Existing law requires the officer of each local agency, 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 public officials, including, but not limited to, separately listing the name and title of each public official and his or her monthly salary. This bill would also require a local agency that maintains an Internet Web site to either post the annual compensation of its public officials, as specified, or post a link to the Controller’s Government Compensation in California Internet Web site. This bill would also define terms for the purposes of these new duties.

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.

Vote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program: yes.

The people of the State of California do enact as follows:

P2    1

SECTION 1.  

Section 53892 of the Government Code is
2amended to read:

3

53892.  

The report shall state all of the following:

4(a) The aggregate amount of taxes levied and assessed against
5the taxable property in the local agency, which became due and
6payable during the next preceding fiscal year.

7(b) The aggregate amount of taxes levied and assessed against
8this property collected by or for the local agency during the fiscal
9year.

10(c) The aggregate income during the preceding fiscal year, a
11general statement of the sources of the income, and the amount
12received from each source.

13(d) The total expenditures made by administrative departments
14during the preceding fiscal year, a general statement of the purposes
15of the expenditures, and the amounts expended by each department.

16(e) The assessed valuation of all of the taxable property in the
17local agency as set forth on the assessment roll of the local agency
18equalized for the fiscal year, or, if the officers of the county in
19which the city or district is situated have collected for the city or
20district the general taxes levied by the city or district for the fiscal
21year, the assessed valuation of all taxable property in the city or
22district as set forth on the assessment rolls for the county equalized
23for the fiscal year.

24(f) The information required by Section 53892.2, as of the end
25of the fiscal year.

P3    1(g) The approximate population at the close of the fiscal year
2and the population as shown by the last regular federal census.

3(h) Other information that the Controller requires.

4(i) Any other matters necessary to complete and keep current
5the statistical information on assessments, revenues and taxation,
6collected and compiled by any Senate or Assembly committee on
7revenue and taxation.

8(j) In the case of cities, the information required by Section
953892.3.

10(k) In the case of community redevelopment agencies, the
11information required by subdivisions (a), (b), and (g) of Section
1233080.1 of the Health and Safety Code. The Controller shall
13forward the information required pursuant to subdivision (c) of
14Section 33080.1 of the Health and Safety Code to the Department
15of Housing and Community Development for publication pursuant
16to Section 33080.6 of that code.

begin insert

17(l) The annual compensation of a local agency’s public officials,
18including, but not limited to, separately listing the name and title
19of each public official and his or her monthly salary. For purposes
20of this subdivision, the definitions in Section 53908.5 shall apply.

end insert
21

SEC. 2.  

Article 10.5 (commencing with Section 53908) is
22added to Chapter 4 of Part 1 of Division 2 of Title 5 of the 23Government Code, to read:

24 

25Article 10.5.  Local Agency Internet Posting of Financial
26Information
27

 

28

53908.  

(a)  If a local agency maintains an Internet Web site,
29it shall post the annual compensation of its public officials in a
30clear, visible, and searchable format that includes, but is not limited
31to, separately listing the name and title of each public official, and
32his or her monthly salary. The local agency shall update the posted
33compensation information at least annually.

34(b) A local agency may comply with subdivision (a) by posting
35in a conspicuous location on its Internet Web site a link to the
36Controller’s Government Compensation in California Internet Web
37site at www.publicpay.ca.gov.

38

53908.5.  

For purposes of this article, the following definitions
39shall apply:

P4    1(a) “Compensation” means the salary, per diem, fees,
2reimbursement for expenses, and employment benefits paid with
3public funds.

4(b) “Local agency” has the same meaning as the term is defined
5in Section 53890.

6(c) “Public official” has the same meaning as the term is defined
7in Section 82048.

8(d) “Salary” means any and all payments made by a local agency
9as consideration for a public official’s services to the local agency,
10and include, but are not limited to, wages, health benefits, pension
11benefits, insurance coverage, compensated vacation and leave
12time, free or discounted transportation, payment or indemnification
13of legal defense costs, and any other item of value received by the
14public official from the local agency.

15(e) “Per diem” means a fix sum payment from a local agency
16that accrues daily to a public official when the public official is
17required to incur increased daily living expenses.

18

SEC. 3.  

If the Commission on State Mandates determines that
19this act contains costs mandated by the state, reimbursement to
20local agencies and school districts for those costs shall be made
21pursuant to Part 7 (commencing with Section 17500) of Division
224 of Title 2 of the Government Code.



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