California · 2025–26 Regular Session · Senate Bill
SB 992: County auditors: special districts: annual audit exceptions.
Enacted Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
SB 992 is a senate bill introduced in the California Senate on February 5, 2026. According to its official title, it concerns: County auditors: special districts: annual audit exceptions. Primary sponsor: Roger Niello (R). Most recent recorded action (August 27, 2026): Chaptered by Secretary of State. Chapter 150, Statutes of 2026.
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Legislative Counsel’s Digest (official, as of the latest version). Written by nonpartisan legislative staff; reproduced verbatim.
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.
Sponsors
Sponsors by party (alphabetical): Republican 1
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Roger Niello | Primary sponsor | Republican | Senate | 6 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Chaptered by Secretary of State. Chapter 150, Statutes of 2026.
- Approved by the Governor.
- Enrolled and presented to the Governor at 3 p.m.
- Assembly amendments concurred in. (Ayes 39. Noes 0. Page 5317.) Ordered to engrossing and enrolling.
- In Senate. Concurrence in Assembly amendments pending.
- Read third time. Passed. (Ayes 71. Noes 0. Page 6087.) Ordered to the Senate.
- Read second time. Ordered to consent calendar.
- From committee: Do pass. Ordered to consent calendar. (Ayes 9. Noes 0.) (July 1).
- From committee with author's amendments. Read second time and amended. Re-referred to Com. on L. GOV.
- June 17 hearing postponed by committee.
- Referred to Com. on L. GOV.
- In Assembly. Read first time. Held at Desk.