Published: August 10, 2026 | Last Updated: August 11, 2026
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Senate Bill 827 took effect January 1, 2026. The law covers cities, counties, special districts, and (for ethics) school districts across California. This guide is the operational companion. It tells you what to actually do.
If you're the clerk, HR director, or agency leader responsible for making this happen, start here and follow the links to the detailed guides on deadlines, recordkeeping, and provider selection.
TABLE OF CONTENTS:
- What SB 827 requires
- Who must take SB 827 training
- Which agencies are covered — and which are not
- What SB 827 ethics training covers
- What SB 827 fiscal training covers
- SB 827 training deadlines at a glance
- Who is exempt from SB 827 fiscal training
- Do school districts follow the same rules
- Recordkeeping and the website posting requirement
- How to choose a training provider
- Frequently asked questions
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Key takeaways
- ► SB 827 created two training requirements: expanded ethics (building on AB 1234) and entirely new fiscal and financial training.
- ► Both are two hours, every two years, with records kept for five years.
- ► Ethics covers elected officials, legislative body members, department heads, and similar administrators. Fiscal covers a slightly different list that includes appointed officials with fiscal authority.
- ► School districts are covered for ethics but not fiscal — AB 640 handles their finance training separately.
- ► No free state-provided fiscal course exists. The free FPPC course covers ethics only.
- ► Some local fiscal officers with position-specific continuing education requirements are exempt. A finance degree is not an exemption.
- ► Training records are public under the CPRA, and agencies with websites must post instructions for requesting them.
- ► Officials serving multiple agencies complete training once and provide proof to each agency.
→ Need SB 827 training for your agency? Learn more about on-demand compliance courses.
What SB 827 requires of local agencies
Governor Newsom signed SB 827 into law in October 2025 as part of Majority Leader Lena Gonzalez's Good Governance package. The law addresses a gap: before SB 827, California had no statewide fiscal and financial training requirement for local agency officials.
It does two things:
1. Expands ethics training. AB 1234 has required ethics training for elected officials and legislative body members since 2005. SB 827 adds department heads and similar administrative officers to that list, and shortens the first-training window for new officials from one year to six months.
2. Creates fiscal and financial training. An entirely new two-hour requirement covering budgeting, financial reporting, debt management, pensions, procurement, and more. Nothing like it existed at the state level before.
Both trainings repeat every two years. Agencies must keep records for five years and, starting July 1, 2026, post instructions on their websites explaining how the public can request those records.
→ Read: SB 827 Website Posting Rule: What Your Agency Must Publish
Who must take SB 827 training
SB 827 covers two types of training, and each applies to a slightly different group. Here's how to figure out where you stand.
SB 827 Ethics training: who is covered
- ► Members of a local agency's legislative body or elected officers who receive compensation, salary, stipend, or expense reimbursement
- ► Department heads and similar administrative officers (new under SB 827)
- ► School district superintendents, county superintendents of schools, and charter school chief administrators (new)
- ► Employees designated by the local agency's governing body
Note: school board members must complete ethics training regardless of whether they're compensated. For all other officials, the ethics requirement only kicks in if they receive some form of compensation or reimbursement.
SB 827 Fiscal and financial training: who is covered
- ► Any member of a local agency legislative body or elected officer — no compensation threshold
- ► Officials appointed by the governing body who make decisions or recommendations on financial administration, budgeting, or the use of public resources
- ► Local agency executives (CEO, deputy/assistant CEO, department heads, management employees on contract)
- ► Any other employee the agency designates
The fiscal requirement has no compensation qualifier, elected officers and legislative body members are covered regardless of pay. That's a wider net than the ethics side.
'Department head or similar administrative officer' is undefined by statute. Each agency determines its own scope. If you're unsure whether a role is covered, ask your counsel. If the answer is yes, the training clock is already running.
Officials who serve more than one agency complete each training once every two years and provide proof to every agency they serve.
→ Read: SB 827 Training Deadlines: Who Must Finish and When
Which agencies are covered and which are not
SB 827 defines 'local agency' differently for each training type. That's where most of the confusion starts.
| Agency type | Ethics training | Fiscal training |
|---|---|---|
| Cities, counties, charter cities, charter counties | Covered | Covered |
| Special districts | Covered | Covered |
| School districts | Covered | NOT covered (see AB 640) |
| County offices of education | Covered | NOT covered (see AB 640) |
| Charter schools | Covered | NOT covered (see AB 640) |
| Joint powers authorities | NOT covered directly | NOT covered directly |
| Member agencies of a JPA | Covered | Covered |
JPAs are the edge case worth flagging. SB 827 doesn't apply to the JPA itself, but the underlying member agencies are fully subject to it. Officials serving on a JPA board complete their training through their home agency.
What SB 827 ethics training covers
Two hours, every two years. The content covers the topics AB 1234 and SB 827 require: conflicts of interest, limits on gifts and travel, restrictions on using public resources for personal or political purposes, government transparency laws (the Brown Act and the Public Records Act), and fair process requirements.
The AG's Office and the FPPC jointly developed a free online course that satisfies this requirement, and it remains the default option hundreds of California agencies link to from their own pages. Agencies can also develop their own training or contract with a provider, as long as they consult with the FPPC and Attorney General on content.
→ Read: Does the Free FPPC Course Meet SB 827 Requirements?
What SB 827 fiscal and financial training covers
Two hours, every two years. Government Code section 53238 lists the required topics and the list is substantial. Training must cover, at minimum:
- ► Financial administration and short- and long-term fiscal management
- ► Municipal budgets and the budget process
- ► Financial reporting and auditing
- ► Capital financing and debt management
- ► Local agency revenues
- ► Pensions and other postemployment benefits
- ► Cash management, investments, and the prudent investor standard
- ► Ethical stewardship of public resources
- ► Fiscal and financial planning
- ► Procurement and contracting
- ► Laws relating to all of the above
The statute says 'including but not limited to' — providers can cover more. There's no free state-provided fiscal course; every option is either purchased directly or bundled into an association membership.
→ Read: How to Choose an SB 827 Training Provider: 6 Questions
SB 827 training deadlines at a glance
Your deadline depends on when you started. Here's the condensed version:
| Your situation | Deadline |
|---|---|
| Already serving before January 1, 2026 | Fiscal training by January 1, 2028. Ethics deadline varies by role. |
| Starting on or after January 1, 2026 | Both trainings within six months of your first day. |
| Serving more than one agency | One course each, every two years. Proof to each agency. |
There's one exception: officials serving before January 1, 2026 whose terms end before January 9, 2028 are excused from the fiscal training entirely.
The ethics deadline is the confusing one, because SB 827 expanded who's covered by a requirement that existed since 2005. Elected officials already in a two-year AB 1234 cycle stay on it. Newly covered department heads who were never previously designated need to complete their first ethics training within 6 months — in practice, before January 1, 2027. The full deadline guide breaks this down by role.
→ Read: SB 827 Training Deadlines: Who Must Finish and When
Who is exempt from SB 827 fiscal training
Two groups are excused from the fiscal and financial training:
Position-specific exemptions. The exemption is tied to specific statutory education requirements for specific offices. The kind of ongoing compliance training county treasurers, auditors and tax collectors are separately required to complete under the Government Code.
Term-of-office exception. Officials serving before January 1, 2026 whose terms end before January 9, 2028 are excused entirely. This excuses the person, not the position — whoever fills that seat next starts a fresh six-month clock.
If you think someone on your roster qualifies, get it confirmed and documented before you leave them off the training list. An undocumented exemption looks identical to a missed deadline in your records.
No exemptions exist for the ethics training.
Do school districts follow the same rules
For ethics, yes. SB 827 specifically names school district superintendents, county superintendents of schools, and charter school chief administrators. Same deadlines as everyone else.
For fiscal training, no. The fiscal requirement uses a narrower definition of local agency that excludes local educational agencies.
Districts aren't off the hook on finance training, though — they're on a different hook. AB 640, which passed alongside SB 827, creates a separate school finance training requirement for LEA governing board members.
| SB 827 ethics | SB 827 fiscal | AB 640 school finance | |
|---|---|---|---|
| Who | Superintendents, charter admins, compensated board members | N/A — LEAs excluded | School district and county board of education members, charter school governing bodies |
| Hours | Two hours | N/A | Set by FCMAT curriculum |
| Frequency | Every two years | N/A | Once (retake only for non-consecutive terms) |
| Deadline | Same as general SB 827 deadlines | N/A | Serving as of April 1, 2027: by April 1, 2028. Starting after: one year from first day. |
AB 640's curriculum is being developed by FCMAT in consultation with the California Department of Education, with completion due by October 1, 2026. If you're a district, you're tracking two statutes, not one.
Recordkeeping and the website posting requirement
Agencies must keep training records for at least five years after the official receives the training. Each record captures two things: the date the official completed the requirement and the entity that provided it.
Those records are public under the California Public Records Act. You can't withhold a training certificate on privacy grounds.
Starting July 1, 2026, any local agency with a website must post clear instructions and contact information explaining how the public can request these records. That deadline has already passed. If your posting isn't live, the full guide includes a copy-and-paste template.
For officials serving more than one agency: they complete the training once and provide proof to every agency they serve. Your records need to hold their certificate even though your agency didn't provide the training.
→ Read: SB 827 Website Posting Rule: What Your Agency Must Publish
→ Read: How to Track SB 827 Training Records for Five Years
How to choose a training provider
Local agencies can contract with a provider, collaborate with an association, or develop self-study materials with tests. The statute gives you flexibility on format — courses can be taken in person or online.
Two statutory requirements apply to providers:
- ✅ Content must be developed in consultation with widely recognized experts in local government finance
- ✅ Providers must issue proof of participation to each learner
For ethics training, the free FPPC course is a legitimate option and satisfies the requirement for all covered officials, including newly covered department heads. For fiscal training, no free state-provided course exists. Options include commercial vendors, association-partnered webinars, and self-study programs.
Agencies must also provide information on available training to all covered officials at least once annually.
→ Read: How to Choose an SB 827 Training Provider: 6 Questions
→ Read: Does the Free FPPC Course Meet SB 827 Requirements?
→ Read: SB 827 Training: On-Demand Course or Live Webinar?
Frequently asked questions
What is SB 827 in California?
SB 827 is a 2025 law that expanded ethics training requirements for California local agency officials and created an entirely new fiscal and financial training mandate. It took effect January 1, 2026 and applies to cities, counties, special districts, and (for ethics) school districts.
Who has to comply with SB 827?
Elected officials, legislative body members, department heads, similar administrative officers, and employees designated by their agency's governing body. The specific list differs slightly between ethics and fiscal training.
What does SB 827 training cover?
Two separate trainings. Ethics covers conflicts of interest, gifts and travel limits, public resource restrictions, the Brown Act, the Public Records Act, and fair process. Fiscal covers budgeting, financial reporting, debt management, pensions, procurement, cash management, and ethical stewardship of public resources.
Does SB 827 apply to school districts?
For ethics training, yes. For fiscal training, no — the fiscal requirement excludes local educational agencies. Districts follow AB 640 for school finance training instead.
Is there free SB 827 training?
For ethics, yes — the FPPC offers a free online course that satisfies the requirement. For fiscal training, no free state-provided option exists, though some associations include access as a member benefit.
When is the SB 827 deadline?
It depends on your role and start date. Officials already serving have until January 1, 2028 for fiscal training. Anyone starting on or after January 1, 2026 has six months for both trainings.
Are SB 827 training records public?
Yes. SB 827 states that training records are public records subject to disclosure under the California Public Records Act.
What happens if an official misses the SB 827 deadline?
SB 827 sets no fines or removal. Enforcement runs through recordkeeping: agencies keep records for five years, those records are public, and a missed deadline shows up in a record anyone can request.
Do joint powers authorities have to comply with SB 827?
Not directly. SB 827 doesn't apply to the JPA itself, but the member agencies that form it are fully covered. Officials complete training through their home agency.
What's the difference between SB 827 and AB 1234?
AB 1234 (2005) created ethics training for elected officials and legislative body members. SB 827 (2025) expanded that requirement to department heads and added a separate fiscal and financial training that didn't previously exist.
What's the difference between SB 827 and AB 640?
SB 827 covers general local agencies. AB 640 covers school districts, county boards of education, and charter schools for school finance training specifically. Districts track both statutes.
Can an agency use its own counsel to provide the training?
Yes. Agencies can develop their own training or use their legal counsel, as long as they consult with the FPPC and Attorney General on ethics content, and develop fiscal content in consultation with recognized experts in local government finance.
Need SB 827 training for your agency?
Two requirements. Two courses. One system to track training completion dates and certificates for both. Vubiz offers both SB 827 trainings as self-paced online courses, available on demand so new officials can start the day they're seated.
Ethics Training for Local Agency Officials (SB 827 California)
Two hours covering AB 1234 ethics requirements as expanded by SB 827, including department heads and administrative officers now in scope. View course 👉
Fiscal and Financial Training for Local Agency Officials (SB 827 California)
Two hours covering financial administration, municipal budgeting, financial reporting, capital financing, debt management, pensions, cash management, and procurement. View course 👉
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Sources
- SB 827 bill text, Government Code sections 53234 et seq. and 53238 et seq. — leginfo.legislature.ca.gov
- Best Best and Krieger — New Mandatory Trainings for Local Government Officials — bbklaw.com
- Burke, Williams and Sorensen — SB 827 expansion of mandatory training — bwslaw.com
- Assembly Committee on Local Government — SB 827 bill analysis — alcl.assembly.ca.gov
- FPPC — Ethics Training for public officials — fppc.ca.gov
- Liebert Cassidy Whitmore — SB 827 ethics and fiscal training — lcwlegal.com
- Hanson Bridgett — 2026 compliance obligations for local agency officials — hansonbridgett.com
- Atkinson, Andelson, Loya, Ruud and Romo — SB 827 and AB 640 — aalrr.com
- City of San Diego — memorandum of law MS-2026-3 — docs.sandiego.gov
- CSAC Foundation — SB 827 training — csacfoundation.org
- California School Boards Association — AB 640 training requirements — blog.csba.org
- Senator Gonzalez — SB 827 fact sheet — sd33.senate.ca.gov
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