Amended in Senate August 12, 2014

Amended in Senate June 25, 2014

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 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. begin deletePublic official compensation. end deletebegin insertCompensation of elected officials, officers, and employees: reporting and disclosure.end insert

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 itsbegin delete public officials, as defined.end deletebegin insert elected officials, officers, and employees.end insert 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:

P2    1

SECTION 1.  

Section 12463 of the Government Code is
2amended to read:

3

12463.  

(a) The Controller shall compile, publish, and make
4publicly available on the Controller’s Internet Web site, in a format
5that may be printed and downloaded, reports of the financial
6transactions and information onbegin delete public officialend deletebegin insert annualend insert
7 compensation, consistent withbegin insert subdivision (l) ofend insert Section 53892,
8of each county, city, and special district, respectively, within this
9state, together with any other matter he or she deems of public
10interest. The reports shall include the appropriations limits and the
11total annual appropriations subject to limitation of the counties,
12cities, and special districts. The reports to the Controller shall be
13made in the time, form, and manner prescribed by the Controller.

14(b) Effective January 1, 2005, the Controller shall compile and
15publish reports of the financial transactions of each county, city,
16and special district pursuant to subdivision (a) on or before August
P3    11, September 1, and October 1 respectively, of each year following
2the end of the annual reporting period. The Controller shall make
3data collected pursuant to this subdivision available upon request
4to the Legislature and its agents, on or before April 1 of each year.

5(c) The Controller shall annually publish, on the Internet Web
6site of the Controller, reports of the financial transactions of each
7school district within this state, together with any other matter he
8or she deems of public interest. The reports shall include the
9appropriations limit and the total annual appropriations subject to
10limitation of the school district. The reports to the Controller shall
11be made in the time, form, and manner prescribed by the Controller.

12(d) As used in this section, the following terms have the
13following meanings:

14(1) “School district” means a school district as defined in Section
1580 of the Education Code.

16(2) “Special district” means any of the following:

17(A) A special district as defined in Section 95 of the Revenue
18and Taxation Code.

19(B) A commission provided for by a joint powers agreement
20pursuant to Chapter 5 (commencing with Section 6500) of Division
217 of Title 1.

22(C) A nonprofit corporation that is any of the following:

23(i) Was formed in accordance with the provisions of a joint
24powers agreement to carry out functions specified in the agreement.

25(ii) Issued bonds, the interest on which is exempt from federal
26income taxes, for the purpose of purchasing land as a site for, or
27purchasing or constructing, a building, stadium, or other facility,
28that is subject to a lease or agreement with a local public entity.

29(iii) Is wholly owned by a public agency.

30

SEC. 2.  

Section 53892 of the Government Code is amended
31to read:

32

53892.  

The report shall state all of the following:

33(a) The aggregate amount of taxes levied and assessed against
34the taxable property in the local agency, which became due and
35payable during the next preceding fiscal year.

36(b) The aggregate amount of taxes levied and assessed against
37this property collected by or for the local agency during the fiscal
38year.

P4    1(c) The aggregate income during the preceding fiscal year, a
2general statement of the sources of the income, and the amount
3received from each source.

4(d) The total expenditures made by administrative departments
5during the preceding fiscal year, a general statement of the purposes
6of the expenditures, and the amounts expended by each department.

7(e) The assessed valuation of all of the taxable property in the
8local agency as set forth on the assessment roll of the local agency
9equalized for the fiscal year, or, if the officers of the county in
10which the city or district is situated have collected for the city or
11district the general taxes levied by the city or district for the fiscal
12year, the assessed valuation of all taxable property in the city or
13district as set forth on the assessment rolls for the county equalized
14for the fiscal year.

15(f) The information required by Section 53892.2, as of the end
16of the fiscal year.

17(g) The approximate population at the close of the fiscal year
18and the population as shown by the last regular federal census.

19(h) Other information that the Controller requires.

20(i) Any other matters necessary to complete and keep current
21the statistical information on assessments, revenues, and taxation,
22collected and compiled by any Senate or Assembly committee on
23revenue and taxation.

24(j) In the case of cities, the information required by Section
2553892.3.

26(k) In the case of community redevelopment agencies, the
27information required by subdivisions (a), (b), and (g) of Section
2833080.1 of the Health and Safety Code. The Controller shall
29forward the information required pursuant to subdivision (c) of
30Section 33080.1 of the Health and Safety Code to the Department
31of Housing and Community Development for publication pursuant
32to Section 33080.6 of that code.

33(l) The annual compensation of a local agency’sbegin delete public officialsend delete
34begin insert elected officials, officers, and employeesend insert in accordance with
35reporting instructions developed by the Controller pursuant to
36Section 53891 in consultation with affected local agencies.begin insert This
37subdivision shall not apply to a federal officer or employee serving
38in an official federal capacity in a local agency.end insert

begin delete

39(m) For purposes of this section, “public official” means every
40member, officer, or employee of a local agency. “Public official”
P5    1does not include a federal officer or employee serving in an official
2federal capacity in a local government agency.

end delete
3

SEC. 3.  

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

6 

7Article 10.5.  Local Agency Internet Posting of Financial
8Information
9

 

10

53908.  

(a) If a local agency, that is required to report to the
11Controller under Section 53891, maintains an Internet Web site,
12it shall post, in a conspicuous location on its Internet Web site,
13information on the annual compensation of itsbegin delete public officialsend delete
14begin insert elected officials, officers, and employeesend insert that is submitted to the
15Controller under Section 53891.

16(b) A local agency may comply with subdivision (a) by posting,
17in a conspicuous location on its Internet Web site, a link to the
18Controller’s Government Compensation in California Internet Web
19begin delete site at www.publicpay.ca.gov.end deletebegin insert site.end insert

20

SEC. 4.  

If the Commission on State Mandates determines that
21this act contains costs mandated by the state, reimbursement to
22local agencies and school districts for those costs shall be made
23pursuant to Part 7 (commencing with Section 17500) of Division
244 of Title 2 of the Government Code.



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