BILL ANALYSIS                                                                                                                                                                                                    



                                                                  AB 1993
                                                                  Page  1


          ASSEMBLY THIRD READING
          AB 1993 (Strickland)
          As Amended  May 20, 2010
          Majority vote 

           BUSINESS & PROFESSIONS     11-0 JUDICIARY           9-0         
           
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          |Ayes:|Hayashi, Emmerson,        |Ayes:|Feuer, Tran, Brownley,    |
          |     |Conway, Eng,              |     |Evans,                    |
          |     |Hernandez, Hill, Ma,      |     |Hagman, Knight, Swanson,  |
          |     |Nava, Niello,             |     |Monning,                  |
          |     |Ruskin, Smyth             |     |Nava                      |
          |-----+--------------------------+-----+--------------------------|
          |     |                          |     |                          |
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           APPROPRIATIONS      16-0                                        
           
           ----------------------------------------------------------------- 
          |Ayes:|Fuentes, Conway, Hill,    |     |                          |
          |     |Bradford,                 |     |                          |
          |     |Charles Calderon, Coto,   |     |                          |
          |     |Davis, Hall,              |     |                          |
          |     |Harkey, Miller, Nielsen,  |     |                          |
          |     |Norby,                    |     |                          |
          |     |Skinner, Solorio,         |     |                          |
          |     |Torlakson, Torrico        |     |                          |
          |-----+--------------------------+-----+--------------------------|
          |     |                          |     |                          |
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           SUMMARY  :  Requires written reports submitted to the Legislature,  
          a member of the Legislature, or any state legislative or  
          executive body to include a signed statement by the head of the  
          entity declaring that the factual contents of the report are  
          true.  Specifically,  this bill  :  

          1)Requires every written report submitted to the Legislature, a  
            member of the Legislature, or any state legislative or  
            executive body to include a signed statement by the head of  
            the entity declaring that the factual contents are true,  
            accurate, and complete to the best of his or her knowledge.

          2)States that the provisions of this bill apply to the head of  
            every entity submitting a written report, including, but not  








                                                                  AB 1993
                                                                  Page  2


            limited to, elected state officials, any official whose duties  
            are prescribed by the California Constitution, the executive  
            officers of the Franchise Tax Board and Board of Equalization,  
            and the Administrative Director of the Courts.

          3)States that the declaration in the signed statement as to the  
            truth, accuracy, and completeness of the factual contents of  
            the written report shall not apply to any predictions,  
            forecasts, recommendations, or opinions contained in the  
            report.

          4)Defines "written report" to be either:

             a)   A document required by statute to be prepared and  
               submitted to the Legislature, a member of the Legislature,  
               or a committee of the Legislature; or,

             b)   A document, summary, or statement requested by a member  
               of the Legislature.

           EXISTING LAW  establishes numerous requirements for state and  
          local government agencies to prepare and submit to the  
          Legislature, the Governor, and other governmental entities,  
          written reports on various subject matters of interest to  
          policymakers and regulatory entities.  

           FISCAL EFFECT  :  According to the Assembly Appropriations  
          Committee analysis, costs associated with this legislation  
          should be minor and absorbable within existing resources.
           COMMENTS  :  According to the author's office, "The purpose of  
          this bill is to ensure that the Legislature, the Governor, and  
          the State Controller's Office receive accurate and trustworthy  
          information, so that they can be effective in their  
          decision-making.

          "This bill will bring state agency certification in line with  
          what private companies are already required to do by federal law  
          - remain accountable to their shareholders in providing accurate  
          financial information.  California taxpayers are the  
          shareholders in state and local entities, and they deserve the  
          same accountability from the officials appointed to manage  
          public funds."

          This bill is similar to sections of the Sarbanes-Oxley Act of  








                                                                  AB 1993
                                                                  Page  3


          2002, which requires Chief Executive Officers to certify financial  
          reports to company shareholders under penalty of perjury.   
          According to the author, "Congress passed the Sarbanes-Oxley Act  
          in response to financial scandals of the early 2000's (e.g.,  
          Enron, WorldCom, etc.).

          "Several years ago, during California's Joint Legislative Audit  
          Committee hearings that reviewed the Bay Bridge project, it was  
          found that CalTrans and other agency heads withheld information or  
          misrepresented vital facts in their reports to the Legislature.   
          Under California law, the officials had no liability for their  
          actions.  Other types of public reports, including the Annual Road  
          Report and the Annual Street Report, are already filed under  
          certification and penalty of perjury.  There should be consistency  
          in the certification requirement for all state agencies."


           Analysis Prepared by  :    Joanna Gin / B.,P. & C.P. / (916)  
          319-3301 


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