Amended in Assembly May 23, 2014

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 amended, 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 publicbegin delete officials, including, but not limited to, separately listing the name and title of each public official and his or her monthly salary.end deletebegin insert officials.end insert This bill would also require a local agency thatbegin insert is required to submit a financial report to the Controller and thatend insert maintains an Internet Web site tobegin delete eitherend delete post the annual compensationbegin insert informationend insert of its publicbegin delete officials, as specified, or post a link toend deletebegin insert officials that is posted onend insert the Controller’s Government Compensation in California Internet Web site.begin delete This bill would also define terms for the purposes of these new duties.end deletebegin insert This bill would require the Controller and local agencies to consult regarding the reporting requirements for the disclosure of compensation information.end insert

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.

P3    1(f) The information required by Section 53892.2, as of the end
2of the fiscal year.

3(g) The approximate population at the close of the fiscal year
4and the population as shown by the last regular federal census.

5(h) Other information that the Controller requires.

6(i) Any other matters necessary to complete and keep current
7the statistical information on assessments, revenues and taxation,
8collected and compiled by any Senate or Assembly committee on
9revenue and taxation.

10(j) In the case of cities, the information required by Section
1153892.3.

12(k) In the case of community redevelopment agencies, the
13information required by subdivisions (a), (b), and (g) of Section
1433080.1 of the Health and Safety Code. The Controller shall
15forward the information required pursuant to subdivision (c) of
16Section 33080.1 of the Health and Safety Code to the Department
17of Housing and Community Development for publication pursuant
18to Section 33080.6 of that code.

19(l) The annual compensation of a local agency’s publicbegin delete officials,
20including, but not limited to, separately listing the name and title
21of each public official and his or her monthly salary. For purposes
22of this subdivision, the definitions in Section 53908.5 shall apply.end delete

23begin insert officials in accordance with reporting instructions developed by
24the Controller pursuant to Section 53891 in consultation with
25affected local agencies.end insert

26

SEC. 2.  

Article 10.5 (commencing with Section 53908) is
27added to Chapter 4 of Part 1 of Division 2 of Title 5 of the 28Government Code, to read:

29 

30Article 10.5.  Local Agency Internet Posting of Financial
31Information
32

 

33

53908.  

begin delete(a)end deletebegin deleteend deletebegin delete end deleteIf a localbegin delete agencyend deletebegin insert agency, that is required to report
34to the Controller under Section 53891,end insert
maintains an Internet Web
35site, it shallbegin delete postend deletebegin insert post, in a conspicuous location on its Internet
36Web site,end insert
the annual compensation of its public officialsbegin delete in a clear,
37visible, and searchable format that includes, but is not limited to,
38separately listing the name and title of each public official, and
39his or her monthly salary. The local agency shall update the posted
40compensation information at least annually.end delete
begin insert that is posted on the
P4    1Controller’s Government Compensation in California Internet
2Web site.end insert

begin delete

3(b) A local agency may comply with subdivision (a) by posting
4in a conspicuous location on its Internet Web site a link to the
5Controller’s Government Compensation in California Internet Web
6site at www.publicpay.ca.gov.

end delete
begin delete
7

53908.5.  

For purposes of this article, the following definitions
8shall apply:

9(a) “Compensation” means the salary, per diem, fees,
10reimbursement for expenses, and employment benefits paid with
11public funds.

12(b) “Local agency” has the same meaning as the term is defined
13in Section 53890.

14(c) “Public official” has the same meaning as the term is defined
15in Section 82048.

16(d) “Salary” means any and all payments made by a local agency
17as consideration for a public official’s services to the local agency,
18and include, but are not limited to, wages, health benefits, pension
19benefits, insurance coverage, compensated vacation and leave
20time, free or discounted transportation, payment or indemnification
21of legal defense costs, and any other item of value received by the
22public official from the local agency.

23(e) “Per diem” means a fix sum payment from a local agency
24that accrues daily to a public official when the public official is
25required to incur increased daily living expenses.

end delete
26

SEC. 3.  

If the Commission on State Mandates determines that
27this act contains costs mandated by the state, reimbursement to
28local agencies and school districts for those costs shall be made
29pursuant to Part 7 (commencing with Section 17500) of Division
304 of Title 2 of the Government Code.



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