BILL NUMBER: AB 2040INTRODUCED BILL TEXT INTRODUCED BY Assembly Member Garcia FEBRUARY 20, 2014 An act to amend Section 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 introduced, 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, including, but not limited to, separately listing the name and title of each public official and his or her monthly salary. This bill would also require a local agency that maintains an Internet Web site to either post the annual compensation of its public officials, as specified, or post a link to the Controller's Government Compensation in California Internet Web site. This bill would also define terms for the purposes of these new duties. 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: SECTION 1. 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, revenues 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, including, but not limited to, separately listing the name and title of each public official and his or her monthly salary. For purposes of this subdivision, the definitions in Section 53908.5 shall apply. SEC. 2. 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. (a) If a local agency maintains an Internet Web site, it shall post the annual compensation of its public officials in a clear, visible, and searchable format that includes, but is not limited to, separately listing the name and title of each public official, and his or her monthly salary. The local agency shall update the posted compensation information at least annually. (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. 53908.5. For purposes of this article, the following definitions shall apply: (a) "Compensation" means the salary, per diem, fees, reimbursement for expenses, and employment benefits paid with public funds. (b) "Local agency" has the same meaning as the term is defined in Section 53890. (c) "Public official" has the same meaning as the term is defined in Section 82048. (d) "Salary" means any and all payments made by a local agency as consideration for a public official's services to the local agency, and include, but are not limited to, wages, health benefits, pension benefits, insurance coverage, compensated vacation and leave time, free or discounted transportation, payment or indemnification of legal defense costs, and any other item of value received by the public official from the local agency. (e) "Per diem" means a fix sum payment from a local agency that accrues daily to a public official when the public official is required to incur increased daily living expenses. 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.