Bill Commons

CA SB 992

enacted

County auditors: special districts: annual audit exceptions.

California · 2025-2026 Regular Session · upper

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Quick answers

Did CA SB 992 pass?

Yes. CA SB 992 has been enacted into law. Latest recorded action (2026-08-27): Chaptered by Secretary of State. Chapter 150, Statutes of 2026.

What is CA SB 992 about?

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.

Who sponsors CA SB 992?

Niello is the primary sponsor of CA SB 992.

Description

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.

Introduced
2026-02-05
Latest action
2026-08-27 — Chaptered by Secretary of State. Chapter 150, Statutes of 2026.
Bill type
bill
Last updated
—

Subjects

Sponsors

  • Nielloauthor

Committees

Not provided by source.

Action timeline

Newest first

  1. 2026-08-27

    Chaptered by Secretary of State. Chapter 150, Statutes of 2026.

    became-law

  2. 2026-08-27

    Approved by the Governor.

    executive-signature

  3. 2026-08-18

    Enrolled and presented to the Governor at 3 p.m.

    executive-receipt

  4. 2026-08-10

    Assembly amendments concurred in. (Ayes 38. Noes 0.) Ordered to engrossing and enrolling.

    amendment-passage,committee-passage,committee-passage-favorable

  5. 2026-08-10

    Assembly amendments concurred in. (Ayes 39. Noes 0.) Ordered to engrossing and enrolling.

    amendment-passage,committee-passage,committee-passage-favorable

  6. 2026-08-10

    Assembly amendments concurred in. (Ayes 39. Noes 0. Page 5317.) Ordered to engrossing and enrolling.

    amendment-passage,committee-passage,committee-passage-favorable

  7. 2026-08-06

    Read third time. Passed. Ordered to the Senate.

    passage,reading-1,reading-3

  8. 2026-08-06

    In Senate. Concurrence in Assembly amendments pending.

  9. 2026-08-06

    Read third time. Passed. (Ayes 71. Noes 0. Page 6087.) Ordered to the Senate.

    passage,reading-1,reading-3

  10. 2026-08-03

    Read second time. Ordered to consent calendar.

    reading-1,reading-2

  11. 2026-07-02

    From committee: Do pass. Ordered to consent calendar. (Ayes 9. Noes 0.) (July 1).

    committee-passage,committee-passage-favorable

  12. 2026-06-23

    From committee with author's amendments. Read second time and amended. Re-referred to Com. on L. GOV.

    amendment-passage,committee-passage,reading-1,reading-2,referral-committee

  13. 2026-06-17

    June 17 hearing postponed by committee.

  14. 2026-06-01

    Referred to Com. on L. GOV.

    referral-committee

  15. 2026-05-26

    In Assembly. Read first time. Held at Desk.

    reading-1

  16. 2026-05-26

    Read third time. Passed. (Ayes 38. Noes 0. Page 4453.) Ordered to the Assembly.

    passage,reading-1,reading-3

  17. 2026-04-30

    Read second time. Ordered to third reading.

    reading-1,reading-2,reading-3

  18. 2026-04-29

    From committee: Do pass. (Ayes 7. Noes 0. Page 4095.) (April 29).

    committee-passage,committee-passage-favorable

  19. 2026-04-09

    Set for hearing April 29.

  20. 2026-03-18

    March 18 set for first hearing canceled at the request of author.

  21. 2026-03-05

    Set for hearing March 18.

  22. 2026-02-18

    Referred to Com. on L. GOV.

    referral-committee

  23. 2026-02-09

    From printer. May be acted upon on or after March 8.

  24. 2026-02-05

    Introduced. Read first time. To Com. on RLS. for assignment. To print.

    introduction,reading-1,referral-committee

Versions

  • 02/05/26 - Introduced — 2026-02-05Compare
  • 06/23/26 - Amended Assembly — 2026-06-23Compare
  • 08/12/26 - Enrolled — 2026-08-12Compare
  • 08/27/26 - Chaptered — 2026-08-27Compare
  • SB992Compare
  • (document, no version)Compare

Documents

Votes

  • Do pass

    2026-04-29 · pass · 7-0

    Member-level votes (7)
    • Choi: yes
    • Cervantes: yes
    • Laird: yes
    • Durazo: yes
    • Seyarto: yes
    • Arreguín: yes
    • Ashby: yes

  • 3rd Reading

    2026-05-26 · pass · 38-0

    Member-level votes (40)
    • Cabaldon: yes
    • Seyarto: yes
    • Niello: yes
    • Ashby: yes
    • Wiener: yes
    • McGuire: yes
    • Stern: yes
    • Richardson: yes
    • Laird: yes
    • Strickland: yes
    • Rubio: yes
    • Wahab: yes
    • Caballero: yes
    • Ochoa Bogh: yes
    • Padilla: yes
    • Weber Pierson: yes
    • Arreguín: yes
    • Cervantes: yes
    • Durazo: yes
    • Blakespear: yes
    • Hurtado: yes
    • Menjivar: yes
    • Valladares: yes
    • Grove: yes
    • Pérez: yes
    • Grayson: yes
    • Umberg: yes
    • Archuleta: yes
    • Allen: yes
    • McNerney: yes
    • Cortese: yes
    • Reyes: yes
    • Becker: yes
    • Smallwood-Cuevas: yes
    • Jones: yes
    • Choi: yes
    • Alvarado-Gil: yes
    • Limón: yes
    • Dahle: other
    • Gonzalez: other

  • Do pass. To Consent Calendar.

    2026-07-01 · pass · 9-0

    Member-level votes (10)
    • Ransom: yes
    • Ramos: yes
    • Stefani: yes
    • Carrillo: yes
    • Wilson: yes
    • Blanca Rubio: yes
    • Ward: yes
    • Pacheco: yes
    • Ta: yes
    • Johnson: other

Related bills

No related bills recorded for this bill.

Official source

http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB992

Attribution

Data from openstates_api_sync, retrieved 2026-09-04T05:21:06.318908Z

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