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SB25-023

Local Government Audit Exemption Thresholds

Type Bill
Session 2025 Regular Session
Subjects
Fiscal Policy & Taxes

Concerning local government audit exemption thresholds.

Bill Summary:

The act allows a local government to seek from the state auditor an exemption from the annual audit of its financial statements if the local government's total fiscal year revenues and expenditures are each less than or equal to $200,000, instead of less than $100,000 as was previously the case. The act also allows a local government to seek from the state auditor an exemption from the annual audit of its financial statements if either the local government's total fiscal year revenues or expenditures are at least $200,000 and not more than $1,000,000, instead of at least $100,000 and not more than $750,000 as was previously the case.


(Note: This summary applies to this bill as enacted.)

Status

Became Law

Introduced

Passed

Became Law

Related Documents & Information

Date Version Documents
04/07/2025 Signed Act PDF
03/28/2025 Final Act PDF
03/25/2025 Rerevised PDF
03/20/2025 Revised PDF
02/05/2025 Reengrossed PDF
02/04/2025 Engrossed PDF
01/08/2025 Introduced PDF
Date Version Documents
08/19/2025 FN2 PDF
01/17/2025 FN1 PDF
Activity Vote Documents
Refer Senate Bill 25-023 to the Committee of the Whole. The motion passed on a vote of 11-0. Vote summary
Activity Vote Documents
Refer Senate Bill 25-023 to the Committee of the Whole and with a recommendation that it be placed on the consent calendar. The motion passed on a vote of 7-0. Vote summary
Date Calendar Motion Vote Vote Document
03/25/2025 Third Reading BILL
58
AYE
1
NO
6
OTHER
Vote record
Date Calendar Motion Vote Vote Document
02/05/2025 Third Reading BILL
35
AYE
0
NO
0
OTHER
Vote record
Date Location Action
04/07/2025 Governor Governor Signed
03/28/2025 Governor Sent to the Governor
03/28/2025 House Signed by the Speaker of the House
03/28/2025 Senate Signed by the President of the Senate
03/25/2025 House House Third Reading Passed - No Amendments
03/21/2025 House House Third Reading Laid Over Daily - No Amendments
03/20/2025 House House Second Reading Special Order - Passed - No Amendments
03/19/2025 House House Committee on Transportation, Housing & Local Government Refer Unamended to House Committee of the Whole
02/06/2025 House Introduced In House - Assigned to Transportation, Housing & Local Government
02/05/2025 Senate Senate Third Reading Passed - No Amendments
02/04/2025 Senate Senate Second Reading Passed - No Amendments
01/30/2025 Senate Senate Committee on Local Government & Housing Refer Unamended - Consent Calendar to Senate Committee of the Whole
01/08/2025 Senate Introduced In Senate - Assigned to Local Government & Housing
Effective Date Chapter # Title Documents
08/06/2025 52 Local Government Audit Exemption Thresholds PDF