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AB-910 County officers: auditors: qualifications.(2023-2024)



Current Version: 10/10/23 - Chaptered

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AB910:v95#DOCUMENT

Assembly Bill No. 910
CHAPTER 669

An act to amend Sections 13.5 and 8020 of the Elections Code, and to amend Section 26945 of the Government Code, relating to county officers.

[ Approved by Governor  October 10, 2023. Filed with Secretary of State  October 10, 2023. ]

LEGISLATIVE COUNSEL'S DIGEST


AB 910, Wilson. County officers: auditors: qualifications.
Existing law prohibits a person from being considered a legally qualified candidate for specified county offices and the office judge of the superior court unless the person has filed a declaration of candidacy, nomination paper, or statement of write-in candidacy, accompanied by documentation, which includes, among other things, declarations under penalty of perjury, sufficient to establish, in the determination of the official with whom the declaration or statement is filed, that the person meets each qualification established by specified provisions for service in that office.
This bill would recast these provisions to expand the documentation to include college transcripts that include training courses taken, degrees, and other supporting documents and to specify that the filed documentation establish that the person meets the above-described qualifications for service in that office. The bill would require the person to file a declaration, under penalty of perjury, that the information contained within the filed documents is true and correct. The bill would specify that the official receiving the documentation is not required to verify specified information, including, the authenticity or accuracy of the submitted documentation.
Existing law prohibits a candidate’s name from being printed on a ballot for a direct primary unless specified documents are filed with the county elections official.
This bill would require that the above-described documentation be filed with the county elections official, if applicable.
By imposing new duties on local election officials and by expanding the crime of perjury, this bill would create a state-mandated local program.
For a county that has elected to enact an ordinance that adopts certain provisions relative to the county auditor, existing law requires a person elected or appointed to the office of county auditor to meet at least one of specified criteria, including possession of a valid certificate showing a person to be a certified public accountant or a public accountant, as specified.
This bill would require that the certificate be an active certificate. The bill would remove public accountant from the above-described criteria.
Existing law also includes in the above-described criteria the possession of a baccalaureate degree with a major in accounting, or its equivalent, as specified, if a person has served within the last 5 years in a senior fiscal management position in specified organizations, including a private firm, with similar fiscal responsibilities, as specified.
This bill would instead require the person to possess a baccalaureate degree with a major in accounting or a business-related degree, as specified, if the person has served within the last 5 years in a senior fiscal management position in a county, city, or other public agency, or a nonprofit organization, dealing with similar fiscal responsibilities, as described.
Existing law also includes in the above-described criteria possession of a certificate issued by the Institute of Internal Auditors showing the person to be a designated professional auditor with 16 college semester units, or their equivalent, in accounting, auditing, or finance.
This bill would delete the requirement for possession of a certificate relation to 16 college semester units.
Existing law also includes in the above-described criteria service as a county auditor, chief deputy county auditor, or chief assistant county auditor for a continuous period of not less than 3 years.
This bill would revise this criteria to delete service as a chief assistant county auditor, and instead include service as an assistant county auditor or an equivalent position.
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 with regard to certain mandates no reimbursement is required by this act for a specified reason.
With regard to any other mandates, this bill would provide that, if the Commission on State Mandates determines that the bill contains costs so 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.

 Section 13.5 of the Elections Code is amended to read:

13.5.
 (a) (1) Notwithstanding subdivision (a) of Section 13, a person shall not be considered a legally qualified candidate for any of the offices set forth in subdivision (b) unless that person has filed all of the following with the proper official:
(A) A declaration of candidacy, nomination papers, or statement of write-in candidacy.
(B) Documentation that establishes that the person meets each qualification established for service in that office pursuant to subdivision (b). Documentation may include, but is not limited to, certificates, declarations, degrees, diplomas, official correspondences, college transcripts that include training courses taken, or other supporting documents.
(C) A declaration, under penalty of perjury, certifying that the information contained within the documentation the person filed pursuant to subparagraph (B) is true and correct.
(2) The provision of “documentation,” for purposes of compliance with the requirements of paragraph (1), may include the submission of either an original, as defined in Section 255 of the Evidence Code, or a duplicate, as defined in Section 260 of the Evidence Code.
(3) The official with whom the person filed the documentation pursuant to paragraph (1) is not required to verify either of the following:
(A) The authenticity or accuracy of the documentation.
(B) Whether the documentation is sufficient to establish that the candidate meets each qualification established for service in that office.
(b) This section shall be applicable to the following offices and qualifications therefor:
(1) For the office of county auditor, the qualifications set forth in Sections 26945 and 26946 of the Government Code.
(2) For the office of county district attorney, the qualifications set forth in Sections 24001 and 24002 of the Government Code.
(3) For the office of county sheriff, the qualifications set forth in Section 24004.3 of the Government Code.
(4) For the office of county superintendent of schools, the qualifications set forth in Sections 1205 to 1208, inclusive, of the Education Code.
(5) For the office of judge of the superior court, the qualifications set forth in Section 15 of Article VI of the California Constitution.
(6) For the office of county treasurer, county tax collector, or county treasurer-tax collector, the qualifications set forth in Section 27000.7 of the Government Code, provided that the board of supervisors has adopted the provisions of that section pursuant to Section 27000.6 of the Government Code.

SEC. 2.

 Section 8020 of the Elections Code is amended to read:

8020.
 (a) A candidate’s name shall not be printed on the ballot to be used at the direct primary unless the following nomination documents are delivered for filing to the county elections official:
(1) Declaration of candidacy pursuant to Section 8040.
(2) Nomination papers signed by signers pursuant to Section 8041.
(3) Proper qualification documentation pursuant to subdivision (a) of Section 13.5, if applicable.
(b) The forms shall first be available on the 113th day prior to the direct primary election, or on the 158th day prior to the primary election for a candidate for membership on a county central committee, and shall be delivered to the county for which the nomination documents were circulated not later than 5 p.m. on the 88th day prior to the primary election. The forms may be delivered to the county elections official by a person other than the candidate.
(c) Upon the receipt of an executed nomination document, the county elections official shall give the person delivering the document a receipt, properly dated, indicating that the document was delivered to the county elections official.
(d) Notwithstanding Section 8028, upon request of a candidate, the county elections official shall provide the candidate with a declaration of candidacy. The county elections official shall not require a candidate to sign, file, or sign and file, a declaration of candidacy as a condition of receiving nomination papers.

SEC. 3.

 Section 26945 of the Government Code is amended to read:

26945.
 A person shall not be elected or appointed to the office of county auditor of any county unless the person meets at least one of the following criteria:
(a) The person possesses a valid and active certificate issued by the California Board of Accountancy under Chapter 1 (commencing with Section 5000) of Division 3 of the Business and Professions Code showing the person to be, and a permit authorizing the person to practice as, a certified public accountant.
(b) The person possesses a baccalaureate degree from an accredited university, college, or other four-year institution, with a major in accounting, as described in subdivision (a) of Section 5081.1 of the Business and Professions Code, as that section read on December 31, 2009, or a business-related degree that includes at least 24 semester units, or equivalent quarter units, in accounting-related subjects, including, but not limited to, accounting, financial reporting, auditing, and taxation, and has served within the last five years in a senior fiscal management position in a county, city, or other public agency, or a nonprofit organization, dealing with similar fiscal responsibilities, including, but not limited to, public accounting or auditing responsibilities, for a continuous period of not less than three years.
(c) The person has served as county auditor, chief deputy county auditor, or assistant county auditor, or an equivalent position for a continuous period of not less than three years.

SEC. 4.

 No reimbursement is required by this act pursuant to Section 6 of Article XIII B of the California Constitution for certain costs that may be incurred by a local agency or school district because, in that regard, 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.
However, if the Commission on State Mandates determines that this act contains other 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.