Amended in Senate April 17, 2013

Senate Bill No. 801

Introduced by Senator Roth

February 22, 2013

An act to add Section 13031 to the Government Code, relating to financial reports.

LEGISLATIVE COUNSEL’S DIGEST

SB 801, as amended, Roth. Department of Finance: reports: crimes.

Existing law authorizes the Department of Finance to require financial and statistical reports, duly verified and covering the period of each fiscal year, from all agencies of the state. Existing law provides that every person who fails or neglects to make, verify, and file with the department any required report, or fails or neglects to follow the directions of the department in keeping the accounts of his or her office, is guilty of a misdemeanor.

This bill would begin delete provide that any officer or employee of the state who knowingly reports to the department the incorrect balance of an account containing state funds may be civilly liable for an amount that represents the difference between the incorrect balance and the correct balance and is guilty of a misdemeanor, punishable by imprisonment in the county jail for up to 6 months or by a fine of up to $5,000, or by both. end delete begin insert require the department to require each officer whose duty it is to audit the accounts of a state agency or other state entity to provide a certification under penalty of perjury to the department that the budgeting and accounting information provided reconciles to the year-end finance reports submitted to the Controller’s office. By creating a new crime, this bill would impose a state mandated local program. end insert

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 no reimbursement is required by this act for a specified reason.

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 13031 is added to the Government Code,
to read:

13031.  

begin delete Any officer or employee of the state who knowingly
reports to the department the incorrect balance of an account
containing state funds, regardless of whether the balance is
overreported or underreported, may be civilly liable for an amount
that represents the difference between the incorrect balance and
the correct balance and is guilty of a misdemeanor, punishable by
imprisonment in the county jail for up to six months or by a fine
of up to five thousand dollars ($5,000), or by both that
imprisonment and fine end delete begin insert The department shall annually require each
officer whose duty it is to audit the accounts of a state agency,
department, office, bureau, or other state entity to provide a
certification, signed under penalty of perjury, to the department
that the budgeting and accounting information provided to the
department reconciles to the year-end finance reports submitted
to the Controller’s office end insert .

SEC. 2.  

No reimbursement is required by this act pursuant to
Section 6 of Article XIII B of the California Constitution because
the only costs that may be incurred by a local agency or school
district will be incurred because this act creates a new crime or
infraction, eliminates a crime or infraction, or changes the penalty
for a crime or infraction, within the meaning of Section 17556 of
the Government Code, or changes the definition of a crime within
the meaning of Section 6 of Article XIII B of the California
Constitution.