California Senate Bill SB736 Amended / Bill

 BILL NUMBER: SB 736AMENDED BILL TEXT AMENDED IN ASSEMBLY JUNE 4, 2012 AMENDED IN ASSEMBLY JUNE 28, 2011 AMENDED IN SENATE APRIL 26, 2011 AMENDED IN SENATE MARCH 21, 2011 INTRODUCED BY Senator Cannella FEBRUARY 18, 2011 An act to  amend   add  Section  12440.1 of   2006.2 to  the  Government   Streets and Highways  Code, relating to  the California State University   county roads  . LEGISLATIVE COUNSEL'S DIGEST SB 736, as amended, Cannella.  California State University: trustees.   County road commissioner: Merced County.   Existing law provides for the appointment of a road commissioner in each county by the board of supervisors, with specified powers and duties relating to county roads. Existing law provides for exceptions to this requirement in cases in which the duties of the road commissioner have been transferred by the board of supervisors to the county director of transportation or another authorized person. Existing law, in the case of Orange County, authorizes the board of supervisors of that county to transfer the duties of the county road commissioner to a county environmental management agency.   This bill would authorize the board of supervisors of Merced County to transfer the duties of the county road commissioner to the county's department of public works, as specified.   This bill would make legislative findings and declarations as to the necessity of a special statute for Merced County.   Existing law authorizes the Trustees of the California State University to draw from funds appropriated to the university, for use as a revolving fund, amounts necessary to make payments of obligations of the university directly to vendors. Existing law requires the Trustees of the California State University to contract with one or more public accounting firms to conduct a systemwide and individual campus annual financial statement audit.   This bill would instead require the Trustees of the California State University to contract with one or more public accounting firms to conduct a systemwide annual financial statement audit in accordance with generally accepted accounting principles and subject to specified criteria, as well as other required compliance audits. This bill would delete the requirement that at least 10 individual campus audits be conducted on a rotating basis, and each campus be audited at least once every 2 years.  Vote: majority. Appropriation: no. Fiscal committee:  yes   no  . State-mandated local program: no. THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:  SECTION 1.   Section 2006.2 is added to the   Streets and Highways Code   , to read:   2006.2. Notwithstanding any other provision of law, the board of Supervisors of Merced County may abolish the office of road commissioner if the board transfers all duties of the road commissioner to the county's department of public works. The director of that department shall not be required to have any special permit, registration, or license. Any civil engineering functions that are required to be performed by the road commissioner shall be performed by a registered civil engineer acting under the authority of the director of that department.   SEC. 2.   The Legislature finds and declares that a special law is necessary and that a general law cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution because of the particular needs of Merced County.   SECTION 1.   Section 12440.1 of the Government Code is amended to read: 12440.1. (a) The trustees, in conjunction with the Controller, shall implement a process that allows any campus or other unit of the university to make payments of obligations of the university from its revolving fund directly to all of its vendors. Notwithstanding Article 5 (commencing with Section 16400) of Chapter 2 of Part 2 of Division 4 of Title 2, or any other law, the trustees may draw from funds appropriated to the university, for use as a revolving fund, amounts necessary to make payments of obligations of the university directly to vendors. In any fiscal year, the trustees shall obtain the approval of the Director of Finance to draw amounts in excess of 10 percent of the total appropriation to the university for that fiscal year for use as a revolving fund. (b) Notwithstanding Sections 925.6, 12410, and 16403, or any other law, the trustees shall maintain payment records for three years and make those records available to the Controller for postaudit review, as needed. (c) (1) Notwithstanding Section 8546.4 or any other law, the trustees shall contract with one or more public accounting firms to conduct a systemwide annual financial statement audit in accordance with generally accepted accounting principles (GAAP), as well as other required compliance audits without obtaining the approval of any other state officer or entity. (2) Each campus' statement of net assets; statement of revenues, expenses, and changes in net assets; and statement of cashflows shall be included as an addendum to the annual systemwide audit. The statement of net assets shall include assets, liabilities, and net assets. Summary information on transactions with auxiliary organizations for each campus shall also be included in the addendum. These statements shall be subjected to the auditing procedures applied in the audit of the systemwide financial statements. Any additional information necessary shall be publicly provided upon request. (d) The internal and independent financial statement audits of the trustees shall test compliance with procurement procedures and the integrity of the payments made. The results of these audits shall be included in the biennial report required by Section 13405. (e) As used in this section: (1) "Trustees" means the Trustees of the California State University. (2) "University" means the California State University.