Cal. Code Regs. tit. 2 § 599.922.3

Current through Register 2024 Notice Reg. No. 45, November 8, 2024
Section 599.922.3 - Certified Public Accountant/Certified Internal Auditor Professional Competency Bonus - Excluded Employees

An excluded employee is defined in section 599.615(b) of these regulations.

(a) Effective August 1, 1989, with the approval of the appointing power, and subject to the criteria listed in subsection (b), an excluded employee may receive a bonus for passing the written portion of the Certified Public Accountant (CPA) examination or the Certified Internal Auditor (CIA) examination.
(b) The bonus criteria shall include:
(1) The bonus shall not exceed $4,800 regardless of the number of certifications received and shall be paid in three equal installments of $1,600 each at intervals of 12 qualifying pay periods. The first installment shall be paid 12 qualifying pay periods after the appointing power has verified the examination has been passed. The bonus will not be prorated for service of less than the full 12 qualifying pay periods.
(2) In order to be eligible for the bonus, the excluded employee's classification for each qualifying pay period must include, or the excluded employee must be responsible for the supervision of other excluded employees whose duties include, internal auditing or fiscal examination as a major duty and for which the minimum qualification requires professional accounting or auditing experience or successful completion of prescribed professional accounting courses given by an accredited college or university, including courses in elementary and advanced accounting, auditing and cost accounting.
(3) The excluded employee must have passed the examination after November 30, 1986. No excluded employee who has received compensation based on Government Code section 19836 shall be eligible for this bonus.
(c) An excluded employee who transfers to another state agency and otherwise continues to qualify for the bonus must request the new agency to continue the bonus on schedule. The new agency may or may not agree to continuation of the bonus. If the new agency agrees, it assumes responsibility for the remaining installments. In any case the bonus shall not exceed $4,800.
(d) An employee who is receiving a Professional Competency Bonus under the provision of the Bargaining Unit 01 Memorandum of Understanding, and then is appointed to an excluded classification but otherwise continues to qualify, may continue to receive the bonus on schedule with the approval of the appointing power. Each remaining installment amount shall be based on the excluded employee's collective bargaining identification designation as of the first day of the twelfth qualifying pay period for that twelve (12) pay period interval. In any case, the bonus shall consist of only three (3) installments.
(e) An excluded employee who is required to possess and maintain a California Certified Public Accountant license as a condition of employment, as specified in the appropriate class specification, is ineligible for the Professional Competency Bonus except that employees already receiving this bonus prior to September 8, 1992 will be allowed to continue the bonus to the maximum amount allowable.
(f) A Professional Competency Bonus shall not be considered "compensation" for the purposes of retirement.

Cal. Code Regs. Tit. 2, § 599.922.3

1. New section filed by the Department of Personnel Administration with the Secretary of State on 8-1-89; operative 8-1-89. Submitted to OAL for printing only pursuant to Government Code section 11343.8 (Register 89, No. 37).
2. Change without regulatory effect amending section heading, text and NOTE and redesignating subsections (a)-(e) filed 7-21-92; operative 7-21-92 pursuant to title 1, section 100, California Code of Regulations (Register 92, No. 30).
3. New subsection (f) filed 9-1-92; operative 9-8-92. Submitted to OAL for printing purposes only pursuant to Government Code section 3539.5 (Register 92, No. 36).
4. Amendment of subsection (d), relettering and amendment of subsection (f) to (e) and relettering subsection (e) to (f) filed 9-25-92; operative 9-8-92 pursuant to Government Code section 3539.5 (Register 92, No. 39).
5. Change without regulatory effect amending section filed 10-13-2014 pursuant to section 100, title 1, California Code of Regulations (Register 2014, No. 42).

Note: Authority cited: Sections 3539.5 and 19815.4(d), Government Code. Reference: Section 19829, Government Code.

1. New section filed by the Department of Personnel Administration with the Secretary of State on 8-1-89; operative 8-1-89. Submitted to OAL for printing only pursuant to Government Code section 11343.8 (Register 89, No. 37).
2. Change without regulatory effect amending section heading, text and Note and redesignating subsections (a)-(e) filed 7-21-92; operative 7-21-92 pursuant to title 1, section 100, California Code of Regulations (Register 92, No. 30).
3. New subsection (f) filed 9-1-92; operative 9-8-92. Submitted to OAL for printing purposes only pursuant to Government Code section 3539.5 (Register 92, No. 36).
4. Amendment of subsection (d), relettering and amendment of subsection (f) to (e) and relettering subsection (e) to (f) filed 9-25-92; operative 9-8-92 pursuant to Government Code section 3539.5 (Register 92, No. 39).
5. Change without regulatory effect amending section filed 10-13-2014 pursuant to section 100, title 1, California Code of Regulations (Register 2014, No. 42).