California Attorney General Opinion 23-601

Syllabus

QUESTIONS: 1. May the Teachers' Retirement Board assess penalties under Education Code sections 23003, 23006, and 23008 against a county office of education for contribution and reporting errors attributable to a charter school on whose behalf the county superintendent of schools contributes and reports to the California State Teachers' Retirement System (CalSTRS)? 2. If the answer to Question 1 is yes, does the county office of education, through its superintendent of schools, have an administrative remedy for contesting the assessment of a penalty the superintendent believes to be incorrect? 3. If the answer to Question 1 is yes, does Education Code section 23012 authorize the county superintendent of schools to recover funds used to pay the assessment or penalty from the funds allotted to the charter school? CONCLUSIONS: 1. Yes. The Teachers' Retirement Board may assess penalties under Education Code sections 23003, 23006, and 23008 against a county office of education for contribution and reporting errors attributable to a charter school on whose behalf the county supervisor of schools contributes and reports to CalSTRS. 2. Yes. The county office of education, through its superintendent of schools, may seek and obtain an administrative appeal to contest the assessment of a penalty the superintendent believes to be incorrect. 3. Yes. Education Code section 23012 authorizes the county superintendent of schools to recover funds used to pay the assessment or penalty from the funds allotted to the charter school.