The Pension Division of the Office of the State Auditor (OSA) is pleased to offer online training videos for fire relief association (FRA) officers, board members, and auditors. The instructional videos below were made to assist with the completion of annual reporting forms and to inform officials of their annual reporting requirements. The information and guidance in these videos is current as of the recording date. Subsequent law changes or other developments may affect their current applicability.

General Videos | Deferred Interest Videos | FIRE Form Videos | SC Form Videos