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California bills · 2025-2026 Regular Session

California SB 992

County auditors: special districts: annual audit exceptions.

  1. Introduced
  2. In committee
  3. Passed Senate
  4. Passed House
  5. To Governor
  6. Became law

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Summary

Official abstract published by the California legislature· summary

Existing law requires a county auditor to make or contract with a certified public accountant or public accountant to make an annual audit of the accounts and records of every special district within the county for which an audit is not otherwise provided, as specified. Existing law authorizes a special district to replace this annual audit with a financial review, or, until January 1, 2027, an agreed-upon procedures engagement or an annual financial compilation of the special district, if specified conditions are met, including that the special district's annual revenues do not exceed $150,000. Until January 1, 2027, upon receipt of the financial review, agreed-upon procedures engagement, or financial compilation, existing law authorizes a county auditor to appoint a certified public accountant or a public accountant to conduct an audit of the special district, as specified. Existing law prohibits a special district from replacing the annual audit requirement with an annual financial compilation for more than 5 consecutive years, after which existing law requires the special district to use specified procedures. This bill would extend the January 1, 2027, repeal date referenced above to January 1, 2037, and would increase the revenue cap described above to $250,000. After replacing the annual audit requirement with an annual financial compilation for 5 years, the bill would authorize a special district with annual revenues of less than $50,000 to replace the annual audit with a financial review, as described above.

Text versions

Roll-call votes

State vote data last updated Oct 14, 2026, 12:15 PM.

DateVoteResultYour legislators
Aug 10, 2026
Senate		Unfinished Business SB992 Niello ConcurrencepassSet your home in California to see
Aug 6, 2026
House		SB 992 Niello Consent Calendar Second DaypassSet your home in California to see
Jul 1, 2026
House		Do pass. To Consent Calendar.passSet your home in California to see
May 26, 2026
Senate		3rd ReadingpassSet your home in California to see
Apr 29, 2026
Senate		Do passpassSet your home in California to see

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