Section 31542.5 Of Article 3. Retirement Board From California Government Code >> Division 4. >> Title 3. >> Part 3. >> Chapter 3. >> Article 3.
31542.5
. (a) When a county or district reports compensation to the
board, it shall identify the pay period in which the compensation was
earned regardless of when it was reported or paid. Compensation
shall be reported in accordance with Section 31461 and shall not
exceed compensation earnable, as defined in Section 31461.
(b) The board may assess a county or district a reasonable amount
to cover the cost of audit, adjustment, or correction, if it
determines that a county or district knowingly failed to comply with
subdivision (a). A county or district shall be found to have
knowingly failed to comply with subdivision (a) if the board
determines that either of the following applies:
(1) The county or district knew or should have known that the
compensation reported was not compensation earnable, as defined in
Section 31461.
(2) The county or district failed to identify the pay period in
which compensation earnable was earned, as required by this section.
(c) A county or district shall not pass on to an employee any
costs assessed pursuant to subdivision (b).