Local educational agencies: financial transactions: annual compensation: reporting.

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 the employees of these specified entities. By requiring a new duty 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.