2005 California Education Code Sections 23000-23009 CHAPTER 17. EMPLOYER COLLECTION AND REPORTING PROCEDURES ...

23000.  Each employer shall deduct from the creditable compensation
of members employed by the employer the member contributions required
by this part and shall remit to the system those contributions plus
the employer contributions required by this part and Section 44987.
23001.  Each county superintendent, district superintendent,
chancellor of a community college district, or other employing agency
that reports directly to the system shall draw requisitions for
contributions required by Sections 22901 and 22950 in favor of the
State Teachers' Retirement System, and the requisitions, when allowed
and signed by the county auditor, shall constitute a warrant against
the county treasury. The county superintendent, district
superintendent, chancellor of a community college district, or other
employing agency thereupon shall forward the warrants to the board in
the system's headquarters office, as established pursuant to Section
22375. The amounts received shall be deposited immediately in the
State Treasury to the Teachers' Retirement Fund.
23002.  Member and employer contributions required by this part and
Section 44987 are due in the office of the system five working days
immediately following the period covered by the monthly report upon
which the compensation earned during the period is being reported and
from and upon which the contributions are due.  Payments shall be
delinquent on the sixth working day thereafter and regular interest
on delinquent payments shall begin to accrue as of that day.  The
board shall authorize estimated payments of not less than 95 percent
of the contributions due, and, in that case, the balance of
contributions payable shall be due in the office of the system no
more than 15 working days following the period covered by the monthly
report upon which the contributions are based.  This additional
payment shall be delinquent on the 16th working day thereafter, and
regular interest shall begin to accrue as of that day.
23002.5.  Member and employer contributions from school districts
conducting a year-round school operation or a continuous school
program shall be reported as part of the school year in which the
service began.
23003.  (a) If a county superintendent of schools or employing
agency or school district or community college district that reports
directly to the system fails to make payment of contributions as
provided in Section 23002, the board may assess penalties.
   (b) The board may charge regular interest on any delinquent
contributions under this part.
23004.  The county superintendent of schools or employing agency
shall, or a school district or community college district may, with
approval of the board, submit a report monthly to the system
containing such information as the board may require in the
administration of the plan.
23005.  Monthly reports are due in the office of the system 30
calendar days immediately following the month in which the
compensation being reported under this part was earned, and are
delinquent 15 calendar days immediately thereafter.
23006.  (a) If a county superintendent of schools or employing
agency or school district or community college district that reports
directly to the system, submits monthly reports late or in
unacceptable form, the board may assess penalties.
   (b) The board may assess penalties, based on the sum of the
employer and employee contributions required under this part by the
report for late or unacceptable submission of reports, at a rate of
interest equal to the regular interest rate or a fee of five hundred
dollars ($500), whichever is greater.
23007.  Should any county superintendent fail to make payment of any
assessment by the board, the Controller shall, upon order of the
board, withhold subsequent payments from the State School Fund to the
county for deposit in the county school service fund or, upon the
request of a county superintendent of schools to the county auditor,
he or she shall withhold payments to a school district for deposit in
the district general fund until the contributions and report are
received in acceptable form in the office of the system and the board
directs the Controller to make those payments less the amount of the
assessments to the county that would have been paid had no payments
been withheld.  The Controller shall thereupon pay to the system the
amount of the assessments withheld for deposit in the State Treasury
to the Teachers' Retirement Fund.
23008.  (a) If more or less than the required contributions
specified in this part and Section 44987 are paid to the system based
on any payment of creditable compensation to a member, proper
adjustments shall be made on a monthly report, by the county
superintendent, district superintendent, chancellor of a community
college district, or other employing agency who submitted the report,
within 60 days after discovery or notification by the system and any
refunds shall be made to the member within the same time period by
the employing agency.
   (b) The board may assess penalties for late or improper
adjustments pursuant to Section 23006.  These penalties shall be no
more than the regular interest as defined in Section 22162.  The
penalty so assessed shall be deemed interest earned in the year in
which it was received.
   (c) If a required report contains erroneous information and the
system, acting in good faith, disburses funds from the Teacher's
Retirement Fund based on that information, the county superintendent,
district superintendent, chancellor of a community college district,
or other employing agency who submitted the report shall reimburse
the retirement fund in full for the amount of the erroneous
disbursement.  Reimbursement shall be made immediately upon
notification by the system.
23009.  The board, if in the interest of the plan, may, in
connection with adjustments to the required contributions referred to
in Section 23008, receive or make payments directly from or to the
member or beneficiary with interest.