SECTIONS 22550-22560 - California Statutes

GOVERNMENT CODE

SECTION 22550-22560

22550. For the purposes of this article, the term "public agency"
includes the Board of Regents of the University of California.

22550.5. A school district whose employees in positions covered
under a retirement system, as defined in subdivision (c) of Section
22009.1, are included in the agreement, shall be subject to all
obligations and liabilities imposed on a public agency under this
article.

22551. The board may charge or assess each public agency and each
public agency shall pay and reimburse the state at such times and in
such amounts as the board may charge or assess, which amounts may
differ from public agency to public agency, the public agency's
proportionate share of any and all costs incurred by the state in the
administration of the federal system as it affects the public agency
and its employees. Such charges or assessments shall be determined
by the board in a manner approved by the Department of Finance and
may be charged or assessed either in arrears or on the basis of
anticipated costs not to exceed one year in advance. There shall be
added to the amount of each such assessment, delinquent 90 days after
a notice thereof was mailed by the board, a penalty of 10 percent of
the amount thereof. Such penalties when collected shall be paid into
the Treasury and credited as revenue to the General Fund.

22552. The board may charge or assess each public agency and each
public agency shall pay and reimburse the state at such times and in
such amounts as the board may determine, the approximate cost to the
state of any and all work and services relating to a division under
Article 2.5 (commencing with Section 22150) of Chapter 1 or the
referendum provided by Article 2 (commencing with Section 22300) of
Chapter 2 and requested by the agency. The charges or assessments
shall be determined by the board in a manner approved by the
Department of Finance.

22553. Each public agency included in the agreement between the
board and the federal agency pursuant to the provisions of this part
shall be liable for the contributions required of an employer under
the provisions of Section 3111 of the Internal Revenue Code of 1954
and the portion required to be withheld from the salaries and wages
of the employees as required under the provisions of Section 3101 of
the Internal Revenue Code of 1954.

22554. Every public agency included in the agreement between the
board and the federal agency may withhold from wages and salaries
paid by them to officers and employees covered by the said agreement
that portion required to be withheld from the salaries and wages of
employees under the provisions of Section 3101 of the Internal
Revenue Code of 1954, including contributions due on wages paid for
services previously performed after the effective date of coverage
where retroactive coverage has been requested by the public agency.

22555. Every public agency included in the agreement shall upon
written request of the board pay to the board any and all sums of
money that the State may be obligated to pay or forfeit to the
Federal Government, by reason of any failure on the part of any such
public agency for any cause or reason to pay any contributions,
interest, penalties, or any other amounts required by the agreement
and federal regulations adopted pursuant thereto at the time and in
such amounts as required by said agreement or said federal
regulations. The board, in lieu of collection from the public agency,
may offset any such sum which does not exceed one dollar ($1) in
amount against excesses in the Old Age and Survivors Insurance
Revolving Fund which are subject to transfer between the fund and the
appropriation available for support of the board as provided in
Section 22603.

22556. Any public agency on whose behalf the board has made any
advances of money as provided in Section 22601 shall reimburse the
State in the amount of any such advances, together with interest at
the rate of 6 percent per annum from the time of such advance;
provided, that there shall be no interest charge in any instance in
which the amount of interest, if charged, would be less than one
dollar ($1). Such interest when collected shall be paid into the
Treasury and credited as revenue to the General Fund.

22557. No statute of this State shall limit the time within which
the board may enforce the payment of any amount payable to this State
by a public agency pursuant to the provisions of this part by civil
action or any other remedy.

22558. The board or the state officer or agency designated to
assist in the administration of this part, may audit the books and
records of any public agency having employees in positions covered by
the agreement. Such audits shall be restricted to the extent
necessary to make a determination of the public agency's liability
for employer and employee contributions, penalties and interest
required under the terms of the agreement.

22559. Every public agency included in the agreement between the
board and the federal agency shall submit all wage, contribution, and
other reports required to fulfill the obligations of the state under
the federal system. In the event of a failure or refusal to submit
such reports, the board or the state officer or agency designated to
assist in the administration of this part may audit the books and
records of such public agency to the extent necessary to determine
the public agency's liability for employer and employee
contributions, penalties and interest required under the terms of the
agreement. The cost of such audits as determined by the board in a
manner approved by the Department of General Services shall be
assessed against such public agency and each public agency so
assessed shall reimburse the state for such cost.

22560. The board may charge or assess each public agency as defined
in Section 22009.03 and each public agency shall pay and reimburse
the state at the times and in the amounts as the board may determine,
the approximate cost to the state, of any and all work, services,
equipment, and other administrative costs relating to a division
under Article 2.5 (commencing with Section 22150) of Chapter 1 of
this part or the referendum provided by Article 2 (commencing with
Section 22300) of Chapter 2 of this part and requested by the agency.
The charges may differ from public agency to public agency.