Background

On September 27, 2021, Governor Newsom signed Senate Bill (SB) 278, which adds Government Code section 20164.5 and will go into effect on January 1, 2022. SB 278 greatly increases the potential costs to CalPERS agencies for reporting errors, by creating new and in some cases retroactive financial exposure for CalPERS agencies already

The problems facing public agencies, many of which are struggling just to keep their heads above water, may get much worse in the near future.  The California Legislature is currently debating Senate Bill (SB) 278 (Leyva), which if passed would create new and in some cases retroactive financial burdens and uncertainties for local public agencies