SB 992·CA·senate
County auditors: special districts: annual audit exceptions.
Passed One ChamberFiled Feb 5, 2026
Sponsor: Roger Niello (R)
Latest Action
From committee: Do pass. Ordered to consent calendar. (Ayes 9. Noes 0.) (July 1).
Jul 2, 2026
Summary
The bill changes California law so that special districts with annual revenues up to $250,000 can replace the required yearly audit with a financial review, agreed‑upon procedures, or a financial compilation, instead of an audit. It also eliminates the clause that the rule would expire on Jan. 1, 2027. This affects county auditors, special districts, and the boards that oversee them.
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