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SB-924 Local educational agencies: financial transactions: annual compensation: reporting.(2021-2022)

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Date Published: 06/20/2022 02:00 PM
SB924:v96#DOCUMENT

Amended  IN  Assembly  June 20, 2022
Amended  IN  Assembly  June 06, 2022
Amended  IN  Senate  March 21, 2022

CALIFORNIA LEGISLATURE— 2021–2022 REGULAR SESSION

Senate Bill
No. 924

Introduced by Senator Glazer
(Principal coauthor: Senator Ochoa Bogh)
(Principal coauthor: Assembly Member Cristina Garcia)
(Coauthor: Senator Dahle)
(Coauthor: Assembly Member Chen)

February 07, 2022

An act to add Article 6 (commencing with Section 44118) to Chapter 1 of Part 25 of Division 3 of Title 2 of the Education Code, and to amend Sections 12463, 12463.1, 53892.1, and 53908 12463 and 53892.1 of the Government Code, relating to school districts. local educational agencies.


LEGISLATIVE COUNSEL'S DIGEST


SB 924, as amended, Glazer. School districts: Local educational agencies: financial transactions: annual compensation: reporting.

Existing law requires the governing board of any school district to fix and order paid the compensation of persons in public school service requiring certification qualifications employed by the governing board unless otherwise prescribed by law. Existing law requires the governing board of any school district, including city boards of education, to fix and order paid the compensation of persons a part of the classified service and other employees not requiring certification qualifications employed by the governing board unless otherwise prescribed by law.

This bill would require a school district, on or before June 30 of each year, to post on its internet website information on the annual compensation of its governing board, officers, and employees. The bill would require a school district to give this information to the Controller to be posted on the Controller’s internet website. By requiring new duties of a school district, the bill would impose a state-mandated local program.

Existing law requires the Controller to compile, publish, and make publicly available on the Controller’s internet website reports of the financial transactions and information on annual compensation of each county, city, and special district, as provided. Existing law requires the Controller to annually publish, on the Controller’s internet website, reports of the financial transactions of each school district, as provided. Existing law, for purpose of permitting the compilation of the financial transactions of school districts by the Controller, requires the Superintendent of Public Instruction to make available to the Controller data and other matters, as provided. Existing law provides that no school district or county superintendent of schools is required to furnish separate reports to the Controller for these purposes.
This bill would require the Controller to additionally annually publish, on the Controller’s internet website, reports of the financial transactions of each county office of education and charter school. The bill would require the Superintendent to make data and other matters related to these financial transactions available to the Controller. The bill would require the Controller to annually publish, on the Controller’s internet website, information on annual compensation of employees of each school district, county office of education, charter school, and entity managing a charter school, as provided. The bill would instead require each school district, county office of education, charter school, and entity managing a charter school, for purposes of permitting the compilation of the annual compensation information, to furnish reports directly to the Controller that provide information on annual compensation of school district employees. the employees of these specified entities. By requiring a new duty of a school district, on local educational agencies, the bill would impose a state-mandated local program. The bill would make additional related changes.
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 the statutory provisions noted above.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: YES   Local Program: YES  

The people of the State of California do enact as follows:


SECTION 1.Article 6 (commencing with Section 44118) is added to Chapter 1 of Part 25 of Division 3 of Title 2 of the Education Code, to read:
6.Compensation Reports
44118.

Notwithstanding any other law, on or before June 30 of each year, a school district shall post on its internet website information on the annual compensation of its governing board, officers, and employees and shall give this information to the Controller to post on the Controller’s internet website.

SEC. 2.SECTION 1.

 Section 12463 of the Government Code is amended to read:

12463.
 (a) The Controller shall compile, publish, and make publicly available on the Controller’s internet website, in a format that may be downloaded and printed, reports of the financial transactions and information on annual compensation, consistent with subdivision (l) of Section 53892, of each county, city, and special district, respectively, within this state, together with any other matter the Controller 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, consistent with Section 53891.
(b) 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 November 1 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 Controller’s internet website, reports of the financial transactions and information on annual compensation of employees of each school district district, county office of education, and charter school within this state, together with any other matter the Controller 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) (1) The Controller shall annually publish, on the Controller’s internet website, information on annual compensation of employees of each school district, county office of education, charter school, and entity managing a charter school within this state. The information on annual compensation of employees shall include employment classifications, and shall not include the names or other personally identifiable information of the employees. The reports to the Controller shall be made in the time, form, and manner prescribed by the Controller.
(2) An entity managing a charter school shall be required to report the compensation of all of the following:
(A) All executive officers.
(B) Personnel that support a charter school.
(C) Personnel that interact with charter school employees.

(d)

(e) As used in this section, the following terms have the following meanings:
(1) “Charter school” means a charter school pursuant to Part 26.8 (commencing with Section 47600) of Division 4 of Title 2 of the Education Code.
(2) “County office of education” has the same meaning as is used throughout Part 2 (commencing with Section 1000) of Division 1 of Title 1 of the Education Code.
(3) “Entity managing a charter school” has the same meaning as that term is defined in Section 47604.1 of the Education Code.

(1)

(4) “School district” means a school district as defined in Section 80 of the Education Code.

(2)

(5) “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.

SEC. 3.Section 12463.1 of the Government Code is amended to read:
12463.1.

(a)The Controller shall appoint an advisory committee consisting of seven local governmental officers to assist the Controller in developing complete and adequate records.

(b)Whenever, in the opinion of the advisory committee and the Controller, the public welfare demands that the reports of the financial transactions, including annual compensation reports, of a district, including a school district, be published, the Controller shall notify the district that reports of its financial transactions are required to be furnished to the Controller pursuant to Article 9 (commencing with Section 53890) of Chapter 4 of Part 1 of Division 2 of Title 5. A public entity, agency, board, transportation planning agency designated by the Secretary of Transportation pursuant to Section 29532, or commission provided for by a joint powers agreement pursuant to Chapter 5 (commencing with Section 6500) of Division 7 of Title 1, and a nonprofit corporation as defined in subdivision (d), shall be deemed a district within the meaning of this section. The Controller shall compile and publish these reports pursuant to Section 12463.

(c)The Controller shall make available annually, in a separate report, published in an electronic format on the Controller’s internet website, certain financial information about selected special districts. The information provided in this report shall be published no later than June 30 following the end of the annual reporting period and contain information consistent with generally accepted accounting principles and Governmental Accounting Standards Board statements. This report may be included whenever the Controller publishes a report pursuant to this section. The Controller shall include in the Controller’s report information that best illustrates the assets, liabilities, and equity of selected districts. The Controller may also include separate line items for “total revenues” and “total expenditures.” This report shall cover the 250 special districts with the largest total revenues for that reporting period. When the report is available, the Controller shall notify the Legislature, in writing, within one week of its publication.

(d)For purposes of this section, “nonprofit corporation” means any nonprofit corporation (1) formed in accordance with the provisions of a joint powers agreement to carry out functions specified in the agreement; (2) that 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; or (3) wholly owned by a public agency.

SEC. 4.SEC. 2.

 Section 53892.1 of the Government Code is amended to read:

53892.1.
 (a) For the purpose of permitting the compilation of the financial transactions, including annual compensation reports, transactions of school districts districts, county offices of education, and charter schools by the Controller as required by Section 12463, the Superintendent of Public Instruction shall make available to the Controller, on an as-needed basis and in the time, manner, and format as prescribed by the Controller, data and other matters required by this article by the Controller. The Superintendent shall derive the data and other matters required for purposes of this article by the Controller from reports furnished by school districts districts, county offices of education, and charter schools or by county officials to the Superintendent as provided by law. The Superintendent shall furnish average daily attendance or enrollment data in lieu of the general population data required of counties and other municipal corporations by this article. The Superintendent shall add to the report forms furnished by the Superintendent items or other matters as may be agreed by the Superintendent and the Controller to be needed for the purposes of this article.
(b) (1) Except as required in paragraph (2), a school district or county superintendent of schools district, county office of education, or charter school shall not be required to furnish separate reports to the Controller by the provisions of this article.
(2) For purposes of permitting the compilation of the annual compensation information required pursuant to subdivision (c) (d) of Section 12463, a school district district, county office of education, charter school, or entity managing a charter school shall furnish reports directly to the Controller that provide information on annual compensation of employees of a school district employees. district, county office of education, charter school, and an entity managing a charter school. The Controller shall publish this annual compensation of school district employees of a school district, county office of education, charter school, and an entity managing a charter school on its internet website. website pursuant to Section 12463.
(c) For purposes of this section, the terms “school district,” “county office of education,” “charter school,” and “entity managing a charter school” have the same meaning as those terms are defined in Section 12463.

SEC. 5.Section 53908 of the Government Code is amended to read:
53908.

(a)If a local agency, including a school district, that is required to report to the Controller under Section 53891, maintains an internet website, it shall post, in a conspicuous location on its internet website, information on the annual compensation of its elected officials, officers, and employees that is submitted to the Controller under Section 53891.

(b)A local agency may comply with subdivision (a) by posting, in a conspicuous location on its internet website, a link to the Controller’s Government Compensation in California internet website.

SEC. 6.SEC. 3.

 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.