Amended in Senate June 25, 2014

Amended in Assembly May 23, 2014

California Legislature—2013–14 Regular Session

Assembly Bill No. 2040

Introduced by Assembly Member Garcia

February 20, 2014

An act to amend begin delete Section end delete begin insert Sections 12463 and end insert 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 begin insert , as defined 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 begin insert submitted to the Controller and end insert posted on the Controller’s Government Compensation in California Internet Web site. begin insert 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. end insert 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:

begin insert

begin insert SECTION 1. end insert   

end insert

begin insert Section 12463 of the end insert begin insert Government Code end insert begin insert is
amended to read: end insert

12463.  

(a) The Controller shall begin delete compile and publish end delete begin insert compile,
publish, and make publicly available on the Controller’s Internet
Web site, in a format that may be printed and downloaded, end insert reports
of the financial transactions begin insert and information on public official
compensation, consistent with Section 53892, end insert 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.

begin delete SECTION 1. end delete
begin insert SEC. 2. end insert   

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, begin delete revenues end delete begin insert revenues, end insert 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.

begin insert

(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.

end insert

begin delete SEC. 2. end delete
begin insert SEC. 3. end insert   

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.  

begin insert (a) end insert begin insert   end insert 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,
begin insert information on end insert the annual compensation of its public officials that
is begin delete posted on the Controller’s Government Compensation in
California Internet Web site. end delete begin insert submitted to the Controller under
Section 53891. end insert

begin insert

(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.

end insert

begin delete SEC. 3. end delete
begin insert SEC. 4. end insert   

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.