Cal. Education Code § 22131

(a) (1) “Employer” or “employing agency” means the state or any agency or political subdivision thereof, including, but not limited to, a joint powers authority, for which creditable service subject to coverage by the plan is performed. (2) In the case of a joint powers authority, all of the following criteria shall be met: (A) The joint powers authority shall be formed pursuant to the Joint Exercise of Powers Act (Chapter 5 (commencing with Section 6500) of Division 7 of Title 1 of the Government Code). (B) All entities included in the joint powers authority shall be entities at which creditable service subject to coverage by the plan is performed. (C) The joint powers authority shall report through a single county office of education, with that county superintendent having responsibility for activities specified under this part, including but not limited to, reporting and remitting contributions. (b) This section shall be administered in compliance with the requirements defining a governmental plan set forth in Section 414(d) of the Internal Revenue Code of 1986 (26 U.S.C. Sec. 414(d)). (c) The board shall have final authority for determining an “employer” or “employing agency” for purposes of this part and Part 13.5 (commencing with Section 25900).