California SB992: County auditors: special districts: annual audit exceptions.

What the bill says

An act to amend Section 26909 of the Government Code, relating to local government. local government County auditors: special districts: annual audit exceptions. 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…

From the chaptered text, August 27, 2026:

An act to amend Section 26909 of the Government Code, relating to local government. local government County auditors: special districts: annual audit exceptions. 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. …

Read the full official text

Sponsors

• Roger Niello (R, SD06) · primary sponsor

Latest actions

1. August 27, 2026: Approved by the Governor.
2. August 27, 2026: Chaptered by Secretary of State. Chapter 150, Statutes of 2026.
3. August 18, 2026: Enrolled and presented to the Governor at 3 p.m.
4. August 10, 2026: Assembly amendments concurred in. (Ayes 39. Noes 0. Page 5317.) Ordered to engrossing and enrolling.
5. August 10, 2026: Assembly amendments concurred in. (Ayes 39. Noes 0.) Ordered to engrossing and enrolling.
6. August 10, 2026: Assembly amendments concurred in. (Ayes 38. Noes 0.) Ordered to engrossing and enrolling.
7. August 6, 2026: Read third time. Passed. (Ayes 71. Noes 0. Page 6087.) Ordered to the Senate.
8. August 6, 2026: In Senate. Concurrence in Assembly amendments pending.
9. August 6, 2026: Read third time. Passed. Ordered to the Senate.
10. August 3, 2026: Read second time. Ordered to consent calendar.

Votes

• Unfinished Business SB992 Niello Concurrence (August 10, 2026): 39 yea, 0 nay, passed
• SB 992 Niello Consent Calendar Second Day Regular Session (August 6, 2026): 71 yea, 0 nay, passed
• Do pass. To Consent Calendar. (July 1, 2026): 9 yea, 0 nay, passed
• Senate 3rd Reading SB992 Niello (May 26, 2026): 38 yea, 0 nay, passed
• Do pass (April 29, 2026): 7 yea, 0 nay, passed

Common questions

What is SB992?

SB992 is a bill in the California Legislature (2025-2026 Regular Session): County auditors: special districts: annual audit exceptions.

What does SB992 do?

In its own words: An act to amend Section 26909 of the Government Code, relating to local government. local government County auditors: special districts: annual audit exceptions. 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…

What is the status of SB992?

Chaptered as of August 27, 2026. Latest action: Approved by the Governor. (August 27, 2026).

Who sponsored SB992?

Roger Niello (R, SD06).

Where is the official record for SB992?

On the California Legislature website: https://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB992