BILL ANALYSIS                                                                                                                                                                                                    



                                                                  AB 2082
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          ASSEMBLY THIRD READING
          AB 2082 (Committee on Education)
          As Amended  May 28, 2010
          Majority vote 

           EDUCATION           9-0         APPROPRIATIONS      17-0        
           
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          |Ayes:|Brownley, Nestande,       |Ayes:|Fuentes, Conway, Ammiano, |
          |     |Ammiano, Arambula,        |     |Bradford, Charles         |
          |     |Carter, Eng, Miller,      |     |Calderon, Coto, Davis,    |
          |     |Norby, Torlakson          |     |Monning, Ruskin, Harkey,  |
          |     |                          |     |Miller, Nielsen, Norby,   |
          |     |                          |     |Skinner, Solorio,         |
          |     |                          |     |Torlakson, Torrico        |
          |-----+--------------------------+-----+--------------------------|
          |     |                          |     |                          |
           ----------------------------------------------------------------- 
           SUMMARY  :  Implements three changes related to the state's  
          reimbursement process for educational mandates by streamlining  
          the process for hearing incorrect reduction claims (IRCs),  
          providing for future legislative review of new mandates, and  
          clarifying the information on educational mandates that the  
          Legislative Analyst (LAO) is required to provide the  
          Legislature.  Specifically,  this bill  : 

          1)Requires the Commission on State Mandates (CSM) to transfer  
            all pending IRCs filed by local educational agencies (LEAs),  
            excluding community college districts, to the Education Audits  
            Appeal Panel (EAAP) by July 1, 2011.

          2)Deems those transferred IRCs to have been appealed to the  
            EAAP, and requires the EAAP to hold a hearing on or before:

             a)   June 30, 2012 for IRCs filed prior to January 1, 2005;

             b)   June 30, 2013 for IRCs filed on or after January 1, 2005  
               and prior to January 1, 2007;

             c)   June 30, 2014 for IRCs filed on or after January 1, 2007  
               and prior to January 1, 2008; or,

             d)   June 30, 2015 for IRCs filed on or after January 1, 2008  
               and prior to July 1, 2011.








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          3)Requires any IRC filed by a LEA, excluding community college  
            districts, commencing with the 2011-12 fiscal year, to be  
            filed as an appeal with the EAAP within 60 days of  
            notification by the State Controller (Controller) that the  
            claim has been reduced.

          4)Requires the EAAP to hold a hearing within 60 days of the  
            receipt of the IRC filed as an appeal, and to adjudicate that  
            appeal in a manner similar to the panel's treatment of other  
            education audit appeals.

          5)Authorizes both LEAs filing IRCs as appeals and the EAAP to  
            consolidate similar claims made by multiple K-12 LEAs into a  
            single consolidated claim, as specified.

          6)Prohibits the CSM from ordering a reconsideration of all or  
            part of any IRC that is eligible to be filed as an appeal with  
            the Education Audits Appeal Panel.

          7)States legislative intent that statutes creating a  
            reimbursable state mandate on LEAs be periodically reviewed,  
            and that the Legislature consider recommendations on whether  
            those statutes should be amended, repealed, or remain  
            unchanged.

          8)Requires that the LAO review and report to the policy and  
            fiscal committees in both legislative houses on each  
            reimbursable state mandate relating to K-12 LEAs; also  
            specifies the information to be provided in the report,  
            including a summary of the mandate, its statutory source,  
            related fiscal information, and recommendations as to whether  
            the mandate should be amended, repealed, or remain unchanged.

          9)Requires the Legislative Counsel, in drafting a bill or  
            amendment that imposes a state mandated local program on a  
            K-12 LEA, to include a provision that repeals the state  
            mandated local program on a local educational agency, or makes  
            the requirement inoperative, five years after the date on  
            which the requirement becomes operative, unless the person  
            requesting the bill or amendment directs the Legislative  
            Counsel to do otherwise.

           EXISTING LAW  :








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          1)Requires the state, under the California Constitution, to  
            provide a subvention of funds to reimburse local governments,  
            including LEAs, whenever the Legislature or a state agency  
            mandates a new program or higher level of service, with  
            specified exceptions.

          2)Establishes a procedure for local government agencies to file  
            test claims and claims for reimbursement of these costs with  
            the CSM and the Controller.

          3)Requires the LAO to submit a report to the Joint Legislative  
            Budget Committee and legislative fiscal committees on the  
            mandates reported by the CSM, and requires that report to make  
            recommendations as to whether the mandate should be repealed,  
            funded, suspended, or modified.

          4)Establishes the EAAP in order to allow local education  
            agencies to appeal specified audit findings to a  
            quasi-judicial panel; also establishes a process and deadlines  
            that govern EAAP's actions and provide due process to  
            appellants, and requires the membership of EAAP to consist of  
            the SPI, the Director of DOF, and the Executive Director of  
            the Fiscal Crisis Management Assistance Team.

           FISCAL EFFECT  :  According to the Assembly Appropriations  
          Committee:  1) General Fund (GF) administrative costs to the  
          Controller, of approximately $200,000, in the first year;  
          according to Controller, approximately $180,000 of this cost  
          would be on-going.; 2) potential GF administrative costs, likely  
          between $250,000 and $600,000, to the EAAP to review IRC  
          appeals; and 3) potential GF administrative cost savings of at  
          least $300,000 to the CSM.

           COMMENTS  :  In 1979, Proposition 4 amended the California  
          Constitution by adding Article XIII B, Section 6 requiring the  
          state to reimburse local governments for the cost of new  
          programs or higher levels of service mandated by the Legislature  
          or any state agency.  In 1984, the Legislature created the CSM,  
          as a quasi-judicial body, to decide test claims alleging that  
          the State imposed a reimbursable state-mandated local program.   
          If the CSM identifies a state-mandated program as eligible for  
          reimbursement, it adopts parameters and guidelines defining what  
          activities will be reimbursed and adopts statewide cost  








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          estimates.  The CSM is also authorized to hear IRCs from local  
          agencies if the Controller reduces reimbursement claims upon  
          audit and the claimant chooses to dispute that reduction.  The  
          CSM consists of the State Treasurer, the Controller, the  
          Director of DOF, the Director of the Office of Planning and  
          Research, two local elected officials (with the restriction that  
          they come from different categories of local government,  
          including school district governing boards, city councils, or  
          county boards of supervisors), and a public member with  
          experience in public finance.  No current member of the CSM is  
          an elected member of a LEA board.

          In October 2009, after conducting a follow-up of its 2003 audit  
          on state mandates, the California State Auditor issued a report  
          concerning state mandate determination and payment processes.   
          According to this audit report, "while the Commission on State  
          Mandates has made progress in reducing its backlog of test  
          claims for state mandates, the continuing backlog is large."   
          The auditor finds that high workload and insufficient resources  
          exist at the CSM, and goes on to say that, "This situation,  
          combined with the long time that elapses before the Commission  
          makes determinations, means that substantial costs will continue  
          to build before the Legislature has the information it needs to  
          take any necessary action."  Three findings or recommendations  
          of the State Auditor form the basis for the proposals in this  
          bill.

          1)A backlog of pending IRCs, effectively appeals of those  
            audited reductions, exists.  CSM currently reports 158 pending  
            IRCs, with 40 of those claims filed by K-12 LEAs; these  
            pending K-12 claims amount to over $15 million.  The State  
            Auditor feels that this backlog undermines accountability in  
            the mandate process, leads to an understatement of the State's  
            liability, "keeps the Legislature from being able to assess  
            the true cost of mandates," and potentially keeps money out of  
            the hands of LEAs.

          2)Problems can arise when new required activities for local  
            entities are established "?without effective evaluation of the  
            potential breadth or cost of the activities."  Increasing  
            information available to the Legislature on the impacts of  
            educational mandates appears to be called for.

          3)"Problems can arise due to the lack of state control of  








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            mandate activities undertaken by local entities and the  
            tendency for programs to diverge from original intentions or  
            lose their usefulness over time."  The State Auditor  
            recommends the sunsetting of each mandate, so as to enable a  
            legislative "reassessment of mandate activities and costs" at  
            a later time.

          According to the authors, "the intent of this bill is to  
          implement changes in the mandate process in order to 1) reduce  
          the impact of ineffective and unnecessary mandates placed on  
          LEAs, 2) reduce the long-term liability to the state for mandate  
          reimbursements, and 3) streamline the process and reduce the  
          workload of the CSM so as to shrink processing time for all  
          claims." 

          It should be noted that the EAAP may have similar staffing  
          issues related to the redirected workload associated with  
          hearing IRCs filed by K-12 LEAs as exists with the CSM; however,  
          EAAP is statutorily required to hear appeals before it within 90  
          days of the filing of that appeal, has historically stayed  
          current with its caseload, and has the ability to expand  
          capacity by contracting with the Office of Administrative  
          Hearings for support in the form of hearings and recommended  
          decisions provided by Administrative Law Judges who are  
          experienced working with the EAAP on matters of education law  
          and finance.


           Analysis Prepared by  :    Gerald Shelton / ED. / (916) 319-2087  
          FN: 0004665