Compensation of elected officials, officers, and employees: reporting and disclosure.

Existing law requires the officer of each local agency, as specified, 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 elected officials, officers, and employees. 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 elected officials, officers, and employees that is submitted to the Controller and posted on the Controller's Government Compensation in California Internet Web site. 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. This bill would require the Controller and local agencies to consult regarding the reporting instructions 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.