(1) Existing law requires the Controller, in consultation with the Department of Finance and the State Department of Education, to develop a plan to review and report on financial and compliance audits, and, with representatives of other entities, to recommend the statements and other information to be included in the audit reports filed with the state by local educational agencies, and to propose the content of an audit guide. This bill would require the Controller to also consult with the California Charter Schools Association and the Charter Schools Development Center to recommend the statements and other information to be included in the audit reports filed with the state by local educational agencies, and to propose the content of an audit guide. (2) Existing law establishes a system of financing public elementary and secondary schools in this state. This system includes the apportionment of state funds to local educational agencies based, to a significant degree, on the average daily attendance of pupils as reported to the State Department of Education by those local educational agencies. Commencing July 1, 2022, this bill would require the department to provide a report, including specified data, to the Legislature relating to (A) the extent to which vulnerable pupil groups enroll in nonclassroom-based charter schools and the benefits of multitrack school calendars for those groups, and (B) the possible integration of the California Longitudinal Pupil Achievement Data System and the average daily attendance apportionment data system. (3) The Charter Schools Act of 1992 specifies the procedures for the submission, review, and approval or denial of a petition to establish a charter school. The act requires a petition for the establishment of a charter school to contain specified information, including a reasonably comprehensive description of the manner in which annual, independent financial audits will be conducted. Existing law, by not later than May 1 of each fiscal year, requires the governing board of each local educational agency to provide for an audit of the books and accounts of the local educational agency, as specified, or make arrangements with the county superintendent of schools to provide for that auditing. Existing law establishes a governing board to establish and administer a unit known as the County Office Fiscal Crisis and Management Team. Among other duties, this unit provides fiscal management assistance, at the request of any school district, charter school, county office of education, or community college district. By January 31, 2023, and by January 31 of each year thereafter, this bill would require the governing body of a charter school to review, at a public meeting as an item on the agenda, the annual audit of the charter school for the prior fiscal year, any audit exceptions identified in that audit, the recommendations or findings of any management letter issued by the auditor, and any description of correction or plans to correct any exceptions or management letter issue. By imposing additional requirements on charter schools, the bill would impose a state-mandated local program. The bill would require the County Office Fiscal Crisis and Management Assistance Team (FCMAT) , on or before July 1, 2022, to offer, or select qualified trainers to offer, training, updated each fiscal year, for auditors of nonclassroom-based charter schools, as defined. The bill would require this training to relate to the review of charter school financial documents for a better understanding of the process of conducting an annual, independent financial audit and how to identify irregular practices and documents. The bill would authorize FCMAT or other approved trainers to charge training participants fees sufficient to cover the costs to FCMAT of developing and providing this training. The bill would prohibit an auditor of nonclassroom-based charter schools from performing any aspect of a nonclassroom-based charter school audit for the 2022–23 school year or thereafter before receiving the training. The bill would require an auditor of a nonclassroom-based charter school, when performing certain audits, to take certain actions, including the sampling of certain financial documents, the identification of transfers of funds or assets exceeding prescribed amounts, the identification of transactions that do not meet certain standards in accordance with the training provided pursuant to the bill, and the preparation of a letter to be included with the audit report, as specified. (4) Existing law prohibits a school district or county office of education from being eligible to receive apportionments for independent study by pupils unless the school district or county office has adopted written policies and implemented those policies in accordance with rules and regulations adopted by the Superintendent of Public Instruction, as specified, including a requirement that a current written agreement with specified content for each independent study pupil is maintained on file. Commencing July 1, 2022, this bill would require that an independent study written agreement to be signed under penalty of perjury. This provision would impose a state-mandated local program by imposing new duties on local educational agencies and by creating a new crime. (5) Existing law requires the independent study by each pupil to be coordinated, evaluated, and under the general supervision of an employee of the school district, charter school, or county office of education who possesses certain valid certification documents. Commencing July 1, 2022, this bill would define "general supervision" for those purposes. (6) Commencing July 1, 2022, this bill would require a school district, county office of education, or charter school to only enter into an agreement for the provision or arrangement of educational enrichment activities with a vendor that is vetted and approved pursuant to this bill. The bill would authorize a local educational agency to expend public funds for the provision or arrangement of educational enrichment activities, provided that all educational enrichment activities, materials, and programs are nonsectarian. The bill would require the governing board or body of a local educational agency, in approving any contract for vendor services for educational enrichment activities, to establish specified policies and procedures to ensure educational value, pupil safety, and fiscal reasonableness, and would further require the local educational agency to certify that vendor services for educational enrichment activities meet designated criteria. The bill would require approval of the policies and procedures established under the bill to be included in designated annual audit reports. The bill would require a vendor contract that will exceed $100,000 in a fiscal year to be approved by the governing board or body of the local educational agency in an open public meeting. The bill would also require any educational enrichment activity provided by a school to be approved and verified by the pupil's assigned teacher as relevant to specific educational assignments and educationally appropriate for that pupil. (7) 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.
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(1) Existing law authorizes the governing board of any school district or community college district to order an election and submit to the electors of the district the question of whether the bonds of the district shall be issued and sold to raise money for specified purposes. Existing law generally requires, to pass a school bond measure, that either at least 23 of the votes cast on the proposition of issuing bonds be in favor of issuing the bonds to pass the measure, or, if certain conditions are met, at least 55% of the votes cast on the proposition of issuing bonds be in favor of issuing the bonds. Existing law prohibits the total amount of bonds issued by a school district or community college district from exceeding 1.25% of the taxable property of the district, as provided. This bill would raise that limit to 2%. (2) Existing law also authorizes a unified school district to issue bonds receiving at least 55% of the votes cast on the proposition of issuing the bonds that, in aggregation with bonds issued with a 23 favorable vote, do not exceed 2.5% of the taxable property of the district, as provided. This bill would raise that limit to 4%. The bill would make a similar percentage increase for community college districts. (3) The Leroy F. Greene School Facilities Act of 1998 provides for the adoption of rules, regulations, and procedures, under the administration of the Director of General Services, for the allocation of state funds by the State Allocation Board for the construction and modernization of public school facilities. This bill would, among other things, require a school district to submit to the Department of General Services a 5-year school facilities master plan or updated 5-year school facilities master plan, as provided, as a condition of participating in the school facilities program under the act, would require the school district to submit specified information in the school district's application for an apportionment of state funds, and would make other changes to requirements a school district is required to comply with before participating in programs under the act. The bill would require the department to process applications to participate in the program, as specified, and would make other changes to the method by which the board makes apportionments of moneys under the act. This bill would establish the 2022 State School Facilities Fund, and authorize the board to apportion, and make disbursements of, moneys in the fund, as provided. The bill would require, for bonds approved by voters in 2022 or thereafter, the board to adjust a school district's required local and state contribution, as specified. The bill would authorize new construction and modernization grants to be used for seismic mitigation purposes and, among other things, to establish schoolsite-based infrastructure to provide broadband internet access. The bill would also authorize modernization grants to be used, among other things, for the control, management, or abatement of lead and for the demolition and construction of a building on an existing schoolsite that meets specified conditions. The bill would prohibit the use of new construction and modernization grants for the purchase of portable electronic devices with a useful life of less than 3 years. This bill would authorize funding for health and safety projects by a school district, as provided. This bill would authorize the board to provide a grant to test for lead in water outlets used for drinking or preparing food on schoolsites serving kindergarten or any of grades 1 to 12, inclusive, as provided. The bill would specify procedures that small school districts, as defined, may use to obtain project and construction management, new construction grants, and modernization grants. The bill would also make conforming changes in, and remove inoperative provisions from, the act. (4) The act also requires the board to adopt regulations for determining the amount of funding and the eligibility and prioritization of funding that school districts with a financial hardship may receive from bond acts for construction, modernization, or relocation assistance. The act requires those regulations to include consideration of various factors, including whether the school district's total bonding capacity is $5,000,000 or less, in which case the school district shall be deemed eligible for financial hardship. This bill, for purposes of the regulations related to financial hardship eligibility, would increase the total bonding capacity cap to $15,000,000, to be adjusted as specified. (5) The California Constitution prohibits the Legislature from creating a debt or liability that singly or in the aggregate with any previous debts or liabilities exceeds the sum of $300,000, except by an act that (A) authorizes the debt for a single object or work specified in the act, (B) has been passed by a 23 vote of all the Members elected to each house of the Legislature, (C) has been submitted to the people at a statewide general or primary election, and (D) has received a majority of all the votes cast for and against it at that election. This bill would set forth the Public Preschool, K–12, and College Health and Safety Bond Act of 2022 as a state general obligation bond act that would provide $15,500,000,000 to construct and modernize education facilities, as specified. This bond act would become operative only if approved by the voters at the ____, 2022, statewide ____ election. The bill would also provide for the submission of the bond act to the voters at that election. (6) Existing law establishes the California State University, which is administered by the Board of Trustees of the California State University, and the University of California, under the administration of the Regents of the University of California, as segments of public postsecondary education in this state. This bill would require the Board of Trustees and the Regents to comply with certain conditions, as provided, before receiving funds from the 2022 University Capital Outlay Bond Fund established pursuant to the Public Preschool, K–12, and College Health and Safety Bond Act of 2022. (7) This bill would become effective upon the adoption of the Public Preschool, K–12, and College Health and Safety Bond Act of 2022 by the voters at the ____, 2022, statewide ____ election.
(1) Existing law establishes the College Readiness Block Grant to provide California's high school pupils, particularly unduplicated pupils, additional supports to increase the number of pupils who enroll at institutions of higher education and complete an undergraduate degree within 4 years. Existing law requires the Superintendent of Public Instruction to allocate funds under the program to certain local educational agencies during the 2015–16 fiscal year to be available for expenditure or encumbrance through the 2018–19 fiscal year. This bill would repeal provisions establishing the College Readiness Block Grant. The bill would establish the A–G Completion Improvement Grant Program, contingent upon an appropriation by the Legislature, to provide additional supports to local educational agencies to help increase the number of California high school pupils, particularly unduplicated pupils, who graduate high school meeting the A–G subject matter requirements for admission to the University of California and the California State University. If sufficient funds have been appropriated for the program, the bill would require the Superintendent to allocate $200,000,000 for the 2021–22 fiscal year under the program, as A–G Access Grants and A–G Success Grants, to school districts, county offices of education, and charter schools meeting certain requirements to be available for expenditure or encumbrance through the 2025–26 fiscal year. The bill would require those funds to be used for activities that directly support pupil access to, and successful completion of, the A–G subject matter requirements, as prescribed. The bill would require the Superintendent to annually post on the State Department of Education's internet website in an easily accessible location a list of each local educational agency's and each individual high school's A–G completion rate, as defined. (2) Existing law requires each school district maintaining any of grades 7 to 12, inclusive, to offer to all otherwise qualified pupils in those grades a course of study that fulfills the requirements and prerequisites for admission to the California public institutions of postsecondary education. This bill would impose that requirement on each county office of education or charter school maintaining any of grades 7 to 12, inclusive, commencing with the 2026–27 school year, and would expressly include the A–G subject matter requirements for admission to the California State University and the University of California in that requirement. By imposing additional duties on county offices of education and charter schools, the bill would impose a state-mandated local program. (3) Existing law requires a school district offering any of grades 9 to 12, inclusive, to provide the parent or guardian of each minor pupil enrolled in any of those grades in the school district with written notification containing certain information relating to A–G subject matter requirements and career technical education. This bill would impose that requirement on each county office of education or charter school maintaining any of grades 9 to 12, inclusive, and would require additional information to be included in the notification, including the A–G completion rate, as defined, for each high school within the local educational agency. The bill would require a local educational agency offering grade 8 to provide the parent or guardian of each minor pupil enrolled in grade 8 in the local educational agency with written notification of certain information relating to A–G subject matter requirements. By imposing additional duties on local educational agencies, the bill would impose a state-mandated local program. (4) 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.
This measure would declare that the Legislature honors the life and legacy of Justice Ruth Bader Ginsburg, and proclaims March 15, 2021, as Justice Ruth Bader Ginsburg Day, a day of remembrance and education to ensure that all Californians always honor and remember a vibrant guardian of equality for all.
This measure would proclaim April 8, 2021, as California Holocaust Memorial Day, and would urge all Californians to observe this day of remembrance for the victims of the Holocaust in an appropriate manner.
The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally define "gross income" as income from whatever source derived, except as specifically excluded, and provide various exclusions from gross income. Existing law, in conformity with the federal Coronavirus Aid, Relief, and Economic Security Act (CARES Act) , and its subsequent amendments in the Paycheck Protection Program and Health Care Enhancement Act and the Paycheck Protection Program Flexibility Act of 2020, among other things, excludes any amounts of covered loans forgiven under the CARES Act from gross income for purposes of the Personal Income Tax Law and the Corporation Tax Law. Existing law reduces the amount of any credit or deduction otherwise allowed under the Personal Income Tax and the Corporation Tax Law for any amount paid or incurred by the taxpayer upon which this exclusion is based by the amount of the exclusion allowed. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements. Existing federal law, the Consolidated Appropriations Act, 2021, prohibits reductions in tax deductions, denials of basis adjustments, and reductions in tax attributes for federal income tax purposes based on the exclusion from gross income provided in the federal CARES Act and its subsequent amendments. This bill would exclude, for taxable years beginning on or after January 1, 2019, from gross income any advance grant amount, as defined, issued pursuant to specified provisions of the CARES Act or the Consolidated Appropriations Act, 2021, and covered loan amounts forgiven pursuant to the Consolidated Appropriations Act, 2021. This bill would adopt, except as provided, the provisions of the Consolidated Appropriations Act, 2021, prohibiting any reduction in tax deductions, denials of basis adjustments, and reductions in tax attributes based on the exclusion from gross income provided for any loan amount forgiven in modified conformity with the federal CARES Act and its subsequent amendments. This bill would provide findings to comply with the additional information requirement for any bill authorizing a new tax expenditure. This bill would also make findings and declarations related to a gift of public funds. This bill would declare that it is to take effect immediately as an urgency statute.
The California Constitution authorizes a city or county to make and enforce within its limits all local, police, sanitary, and other ordinances and regulations not in conflict with general laws, which is also known as the police power. Existing law also authorizes a county or city to adopt a charter, as provided. The California Constitution authorizes a city governed under a charter make and enforce all ordinances and regulations in respect to municipal affairs and provides that, with respect to municipal affairs, a city charter supersedes all inconsistent laws. Under the California Constitution, the power to regulate land use is within the scope of the police power, and is also generally considered to be a municipal affair, for purposes of these provisions. This measure would provide that a county or city ordinance or regulation enacted under the police power that regulates the zoning or use of land within the boundaries of the county or city would prevail over conflicting general laws, with specified exceptions. The measure, in the event of the conflict with a state statute, would also specify that a city charter provision, or an ordinance or regulation adopted pursuant to a city charter, that regulates the zoning or use of land within the boundaries of the city is deemed to address a municipal affair and prevails over a conflicting state statute, except that the measure would provide that a court may determine that a city charter provision, ordinance, or regulation addresses either a matter of statewide concern or a municipal affair if it conflicts with specified state statutes. The measure would make findings in this regard and provide that its provisions are severable.
(1) Existing law establishes the Office of Small Business Advocate (CalOSBA) within the Governor's Office of Business and Economic Development, also known as GO-Biz, to advocate for causes of small business and to provide small businesses with the information they need to survive in the marketplace. Existing law prescribes the duties and functions of the Small Business Advocate, who is also the Director of the Office of Small Business Advocate. This bill would establish the California Small Business COVID-19 Relief Grant Program within CalOSBA to assist qualified small businesses affected by COVID-19 through administration of grants. The bill would require CalOSBA to provide grants to qualified small businesses, as defined, in accordance with specified criteria, including geographic distribution based on COVID-19 restrictions, industry sectors most impacted by the pandemic, and underserved small businesses. The bill would repeal these provisions on January 1, 2024. This bill would appropriate $2,075,000,000 from the General Fund to the Golden State Stimulus Emergency Fund to be transferred to the Office of Small Business Advocate for purposes of the program, and would allocate $50,000,000 of those funds for eligible nonprofit cultural institutions, as defined. (2) The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally define "gross income" as income from whatever source derived, except as specifically excluded, and provide various exclusions from gross income. This bill would exclude, for taxable years beginning on or after January 1, 2020, and before January 1, 2030, from gross income specified grant allocations, including grant allocations received by a taxpayer pursuant to a grant program funded by Executive Order No. 20/21-182 and pursuant to the California Small Business COVID-19 Relief Grant Program. The bill would authorize the Franchise Tax Board to adopt regulations that are necessary and appropriate to implement the exclusions, and would provide the Administrative Procedure Act does not apply to any regulation, standard, criterion, procedure, determination, rule, notice, guideline, or any other guidance established or issued by the board pursuant to the exclusions. The bill would also authorize the board to include in audits the grants that are excluded from gross income by the bill's provisions. The bill would set forth procedures for recapturing grant amounts if CalOSBA determines that the grantee has failed to meet the criteria for a qualified small business. (3) This bill would also make findings and declarations related to a gift of public funds. (4) This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.
(1) Existing law sets out the various responsibilities of the Department of General Services and state agencies in overseeing and implementing state contracting procedures and policies. Existing law also provides that whenever any official advertising, notice, resolution, order, or other matter of any nature whatsoever is required by law to be published in a newspaper, the publication is required to be made only in a newspaper of general circulation, as specified. This bill would require the department to publish, on the department's internet website, an annual report by July 1 of each year containing specified information relating to payments for placement of marketing or outreach advertising material by each state agency. The bill would provide that these provisions are not intended to amend any of the above-described provisions relating to required publications of official advertising, notices, resolutions, orders, or other matters. The bill would make these provisions inoperative on July 1, 2023. (2) Existing law, as established in the case of Dynamex Operations W. v. Superior Court (2018) 4 Cal.5th 903 (Dynamex) , creates a presumption that a worker who performs services for a hirer is an employee for purposes of claims for wages and benefits arising under wage orders issued by the Industrial Welfare Commission. Existing law requires a 3-part test, commonly known as the "ABC" test, to determine if workers are employees or independent contractors for those purposes. Existing law establishes that, for purposes of the Labor Code, the Unemployment Insurance Code, and the wage orders of the Industrial Welfare Commission, a person providing labor or services for remuneration is considered an employee rather than an independent contractor unless the hiring entity demonstrates that the person is free from the control and direction of the hiring entity in connection with the performance of the work, the person performs work that is outside the usual course of the hiring entity's business, and the person is customarily engaged in an independently established trade, occupation, or business. This test is commonly known as the "ABC" test, as described above. Existing law charges the Labor Commissioner with the enforcement of labor laws, including worker classification. Existing law exempts specified occupations and business relationships from the application of Dynamex and the provisions described above. These exemptions include a temporary exemption for newspaper distributors working under contract with a newspaper publisher, and newspaper carriers working under contract either with a newspaper publisher or newspaper distributor, as those terms are defined, until January 1, 2021. This bill would expand the exemption applicable to newspaper carriers by deleting the condition that a newspaper carrier work under contract either with a newspaper publisher or newspaper distributor. The bill would extend the exemption period to January 1, 2022. (3) This bill would incorporate the changes to Section 2750.3 of the Labor Code proposed by this bill to Section 2783 of the Labor Code, as proposed to be added by AB 2257, to be operative only if this bill and AB 2257 are enacted and this bill is enacted last.
Existing law authorizes various specified cities and counties, subject to certain limitations and approval requirements, to levy a transactions and use tax for general or specific purposes, in accordance with the procedures and requirements set forth in the Transactions and Use Tax Law. A provision of the Transactions and Use Tax Law prohibits the combined rate of all taxes that may be imposed in accordance with that law in a county from exceeding 2%. Existing law authorizes the Contra Costa Transportation Authority to impose a transactions and use tax for the support of countywide transportation programs at a rate of no more than 0.5% that, in combination with other transactions and use taxes, exceeds the above-described combined rate limit of 2%, if certain requirements are met, including a requirement that the ordinance proposing the transactions and use tax be submitted to, and approved by, the voters. Existing law repeals this authorization on December 31, 2020, if an ordinance proposing a transactions and use tax has not been approved by that date. Existing law, the San Francisco Bay Area Rapid Transit District Act, creates the San Francisco Bay Area Rapid Transit District, which comprises a territory that includes the County of Contra Costa, and, among other things, authorizes the board of directors of the district to impose transactions and use taxes in conformity with the Transactions and Use Tax Law for specified purposes, subject to periodic legislative review and amendment, as provided. This bill would provide that, notwithstanding the combined rate limit under the Transactions and Use Tax Law, neither a transaction and use tax rate imposed in the County of Contra Costa by the transportation authority under the above-described authority nor a transactions and use tax rate imposed by the San Francisco Bay Area Rapid Transit District, as specified, will be considered for purposes of that combined rate limit within the County of Contra Costa. The bill would declare that the changes made with regard to taxes imposed by the Contra Costa Transportation Authority for countywide transportation programs are declaratory of existing law. This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Contra Costa.