Legislation - SB0962

Exempting a municipality with annual revenues below $100,000 from a certain audit requirement; clarifying that a certain audit exemption does not affect certain financial reporting requirements; and authorizing the Joint Audit and Evaluation Committee to request or require certain municipalities to conduct a review or audit of their financial records if the financial report indicates a financial or accounting irregularity or concern.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Environment and Transportation

Committee Testimony

Witness List

Details

Bill File Type: Regular

Effective Date(s): July 1, 2025

History

Legislation History
Chamber Senate Calendar Date 2/03/2025 Legislative Date 1/28/2025 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Municipalities - Legislative Audit - Exemption Proceedings
Chamber Senate Calendar Date 2/05/2025 Legislative Date 2/05/2025 Action Hearing 3/04 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 3/17/2025 Legislative Date 3/17/2025 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/17/2025 Legislative Date 2/28/2025 Action Favorable with Amendments {673728/1 Adopted Proceedings 48 Click to view Recorded Media
Chamber Senate Calendar Date 3/17/2025 Legislative Date 2/28/2025 Action Second Reading Passed with Amendments Proceedings 48 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Municipalities - Legislative Audit - Exemption Proceedings
Chamber Senate Calendar Date 3/17/2025 Legislative Date 3/01/2025 Action Third Reading Passed (45-0) Proceedings 49 Click to view Recorded Media
Chamber House Calendar Date 3/17/2025 Legislative Date 3/09/2025 Action Referred Environment and Transportation Proceedings 49 Click to view Recorded Media
Chamber House Calendar Date 3/19/2025 Legislative Date 3/19/2025 Action Hearing 3/25 at 1:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	2/03/2025	1/28/2025	First Reading Budget and Taxation
			Text - First - Municipalities - Legislative Audit - Exemption
Senate	2/05/2025	2/05/2025	Hearing 3/04 at 1:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	3/17/2025	3/17/2025	Favorable with Amendments Report by Budget and Taxation
Senate	3/17/2025	2/28/2025	Favorable with Amendments {673728/1 Adopted	48 Click to view Recorded Media
Senate	3/17/2025	2/28/2025	Second Reading Passed with Amendments	48 Click to view Recorded Media
			Text - Third - Municipalities - Legislative Audit - Exemption
Senate	3/17/2025	3/01/2025	Third Reading Passed (45-0)	49 Click to view Recorded Media
House	3/17/2025	3/09/2025	Referred Environment and Transportation	49 Click to view Recorded Media
House	3/19/2025	3/19/2025	Hearing 3/25 at 1:00 p.m.

File Code

Subjects

Statutes