BILL NUMBER: AB 2040 AMENDED
BILL TEXT
AMENDED IN SENATE JUNE 25, 2014
AMENDED IN ASSEMBLY MAY 23, 2014
INTRODUCED BY Assembly Member Garcia
FEBRUARY 20, 2014
An act to amend Section Sections 12463 and
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 public officials ,
as defined . This bill would also require a local agency that
is required to submit a financial report to the Controller and that
maintains an Internet Web site to post the annual compensation
information of its public officials that is submitted to the
Controller and posted on the Controller's Government
Compensation in California Internet Web site. This bill would
require the Controller to display the financial reports and the
public official compensation on the Controller's Internet Web site in
a format that may be printed and downloaded. This bill would
require the Controller and local agencies to consult regarding the
reporting requirements for the disclosure of compensation
information.
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:
SECTION 1. Section 12463 of the
Government Code is amended to read:
12463. (a) The Controller shall compile and publish
compile, publish, and make publicly available on the
Controller's Internet Web site, in a format that may be printed and
downloaded, reports of the financial transactions and
information on public official compensation, consistent with Section
53892, of each county, city, and special district,
respectively, within this state, together with any other matter he or
she 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.
(b) Effective January 1, 2005, 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 August
1, September 1, and October 1 respectively, 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 Web
site of the Controller, reports of the financial transactions of each
school district within this state, together with any other matter he
or she 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.
(C) A nonprofit corporation that is any of the following:
(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.
SECTION 1. SEC. 2. Section 53892 of
the Government Code is amended to read:
53892. The report shall state all of the following:
(a) The aggregate amount of taxes levied and assessed against the
taxable property in the local agency, which became due and payable
during the next preceding fiscal year.
(b) The aggregate amount of taxes levied and assessed against this
property collected by or for the local agency during the fiscal
year.
(c) The aggregate income during the preceding fiscal year, a
general statement of the sources of the income, and the amount
received from each source.
(d) The total expenditures made by administrative departments
during the preceding fiscal year, a general statement of the purposes
of the expenditures, and the amounts expended by each department.
(e) The assessed valuation of all of the taxable property in the
local agency as set forth on the assessment roll of the local agency
equalized for the fiscal year, or, if the officers of the county in
which the city or district is situated have collected for the city or
district the general taxes levied by the city or district for the
fiscal year, the assessed valuation of all taxable property in the
city or district as set forth on the assessment rolls for the county
equalized for the fiscal year.
(f) The information required by Section 53892.2, as of the end of
the fiscal year.
(g) The approximate population at the close of the fiscal year and
the population as shown by the last regular federal census.
(h) Other information that the Controller requires.
(i) Any other matters necessary to complete and keep current the
statistical information on assessments, revenues
revenues, and taxation, collected and compiled by any
Senate or Assembly committee on revenue and taxation.
(j) In the case of cities, the information required by Section
53892.3.
(k) In the case of community redevelopment agencies, the
information required by subdivisions (a), (b), and (g) of Section
33080.1 of the Health and Safety Code. The Controller shall forward
the information required pursuant to subdivision (c) of Section
33080.1 of the Health and Safety Code to the Department of Housing
and Community Development for publication pursuant to Section 33080.6
of that code.
(l) The annual compensation of a local agency's public officials
in accordance with reporting instructions developed by the Controller
pursuant to Section 53891 in consultation with affected local
agencies.
(m) For purposes of this section, "public official" means every
member, officer, or employee of a local agency. "Public official"
does not include a federal officer or employee serving in an official
federal capacity in a local government agency.
SEC. 2. SEC. 3. Article 10.5
(commencing with Section 53908) is added to Chapter 4 of Part 1 of
Division 2 of Title 5 of the Government Code, to read:
Article 10.5. Local Agency Internet Posting of Financial
Information
53908. (a) If a local agency, that is
required to report to the Controller under Section 53891, maintains
an Internet Web site, it shall post, in a conspicuous location on its
Internet Web site, information on the annual compensation
of its public officials that is posted on the Controller's
Government Compensation in California Internet Web site.
submitted to the Controller under Section 53891.
(b) A local agency may comply with subdivision (a) by posting, in
a conspicuous location on its Internet Web site, a link to the
Controller's Government Compensation in California Internet Web site
at www.publicpay.ca.gov.
SEC. 3. SEC. 4. 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.