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ID S1265

Bill

Status

Engrossed

2/16/2024

Primary Sponsor

Local Government and Taxation Committee

Click for details

Origin

Senate

2024 Regular Session

AI Summary

  • Increases the expenditure threshold requiring a full annual audit for local governmental entities from $250,000 to $300,000 in annual expenditures from all sources.

  • Raises the expenditure threshold for entities eligible to choose between annual or biennial audits from $150,000-$250,000 to $200,000-$300,000.

  • Increases the expenditure threshold for entities with no minimum audit requirement from $150,000 to $200,000.

  • Declares the act an emergency measure and makes it effective July 1, 2024.

Legislative Description

Amends existing law to revise provisions regarding the minimum requirements for an audit.

AUDITS OF LOCAL GOVERNMENTAL ENTITIES

Last Action

Read First Time, Referred to Revenue & Taxation

2/19/2024

Committee Referrals

Revenue and Taxation2/19/2024
Local Government and Taxation2/2/2024
Judiciary and Rules2/1/2024

Full Bill Text

No bill text available