County auditors: special districts: annual audit exceptions.

Legislative status

1. Introduced
2. In Committee
3. Reported by Committee
4. Floor Vote Scheduled
5. Passed One Chamber
6. Passed Both Chambers
7. Sent to Executive
8. Enacted

Summary

The bill changes the Government Code so that county auditors must still perform annual audits of special districts, but districts with annual revenues up to $250,000 can replace the audit with a financial review, agreed‑upon procedures, or a financial compilation if they meet certain conditions. The change removes the 2027 sunset provision, making the rules permanent. It shifts audit costs to the districts and keeps oversight options for the county auditor.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

Vote

Read third time. Passed. (Ayes 71. Noes 0. Page 6087.) Ordered to the Senate. · Aug 6, 2026

Hearings

• Local Government Committee Hearing
  Local Government · Jul 1, 2026
• Local Government Committee Hearing
  Local Government · Jul 1, 2026
• Local Government Committee Hearing
  Local Government · Jun 17, 2026
• Local Government Committee Hearing
  Local Government · Apr 29, 2026
• Local Government Committee Hearing
  Local Government · Mar 18, 2026

History

1. Jun 1, 2026Referred to Com. on L. GOV.
2. May 26, 2026Read third time. Passed. (Ayes 38. Noes 0.) Ordered to the Assembly.
3. May 26, 2026In Assembly. Read first time. Held at Desk.
4. Apr 30, 2026Read second time. Ordered to third reading.
5. Apr 29, 2026From committee: Do pass. (Ayes 7. Noes 0. Page 4095.) (April 29).
6. Apr 9, 2026Set for hearing April 29.
7. Mar 18, 2026March 18 set for first hearing canceled at the request of author.
8. Mar 5, 2026Set for hearing March 18.
9. Feb 18, 2026Referred to Com. on L. GOV.
10. Feb 9, 2026From printer. May be acted upon on or after March 8.
11. Feb 5, 2026Introduced. Read first time. To Com. on RLS. for assignment. To print.

Sponsors

• Roger Niello (R) · sponsor
• Niello

Bill text

Opens the legislature’s own copy.

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