topleft >  Services >  Governance Technology > 

Legal Resources | Title 5 |    19833  

Chapter 3. Audits of California K-12 Local Education Agencies Article 3. State Compliance Requirements Alternative Pension Plans.   

arrow Previous bar Next arrow

(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.

Authority cited:

Education Code 14502.1


Education Code 14502.1

Education Code 14503

Education Code 41020

(Renumbered from 19834 and amended by Register 2005, No. 3.)