5 CCR s 19833

Cal. Admin. Code tit. 5, s 19833

CALIFORNIA CODE OF REGULATIONS
TITLE 5. EDUCATION
DIVISION 1.5. EDUCATION AUDIT APPEALS PANEL
CHAPTER 3. AUDITS OF CALIFORNIA K-12 LOCAL EDUCATION AGENCIES
ARTICLE 3. STATE COMPLIANCE PROCEDURES: LOCAL EDUCATION AGENCIES OTHER
THAN
CHARTER SCHOOLS
This database is current through 02/09/07, Register 2007, No. 6
s 19833. Alternative Pension Plans.

(a) As used in this section, "alternative pension plan" means a pension
plan not administered by the California Public Employees Retirement System
(Government Code Section 20000 and following) or the State Teachers
Retirement System (Education Code Section 22000 and following).

(b) Interview administrative personnel and determine whether the local
education agency has created an entity, joined a joint powers authority,
or entered into a joint venture that provides for an alternative pension
plan for its current or former permanent, full-time employees.

(c) If the local education agency has done so, determine that the activity
is fully disclosed in the Notes to the Basic Financial Statements.

Note: Authority cited: Section 14502.1, Education Code.
Reference: Sections 14502.1, 14503 and 41020, Education Code.

HISTORY

1. New section filed 6-17-2004 as an emergency; operative 6-17-2004
(Register
2004, No. 25). A Certificate of Compliance must be transmitted to OAL by
10-
15-2004 or emergency language will be repealed by operation of law on the
following day.

2. New section refiled 9-30-2004 as an emergency; operative 10-16-2004
(Register 2004, No. 40). A Certificate of Compliance must be transmitted
to
OAL by 2-14-2005 or emergency language will be repealed by operation of
law on
the following day.

3. Certificate of Compliance as to 9-30-2004 order, including renumbering
of
former section 19833 to section 19832 and renumbering and amendment of
former
section 19834 to section 19833, transmitted to OAL 12-9-2004 and filed
1-19-
2005 (Register 2005, No. 3).

5 CCR s 19833, 5 CA ADC s 19833
1CAC

5 CA ADC s 19833

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