CA SB448

Controller must publish a comprehensive list of special districts on the Internet by July 1, 2019, and update it annually.

Special districts defined in Section 56036 must file audit reports within 12 months with the Controller and the local agency formation commission of their county (or all relevant counties if multi-county).

Controller must create and publish an annual list of "inactive districts" (special districts with no financial transactions, assets, liabilities, or outstanding debts) by November 1 each year, beginning in 2018.

Local agency formation commissions must initiate dissolution proceedings for inactive districts within 90 days of notification from the Controller and hold a public hearing within 90 days thereafter, with simplified procedures that bypass standard reorganization requirements.

The bill imposes state-mandated local program duties but provides no reimbursement because local agencies have authority to levy service charges or assessments to cover costs.