Agreed-Upon Procedures for Fire Relief Associations

A relief associations with special fund assets of less than $750,000 and special fund liabilities of less than $750,000 is required to have its annual financial reporting form attested to by a certified public accountant in accordance with agreed-upon procedures prescribed by the Office of the State Auditor. The prescribed procedures and sample reports are provided below.

Agreed-Upon Procedures Guide for Fire Relief Associations. This document includes the procedures that should be performed for the agreed-upon procedures engagement.

• Agreed-Upon Procedures Guide in PDF format (pdf)
• Agreed-Upon Procedures Guide in MS Word format (docx)

Independent Accountant's Report on Applying Agreed-Upon Procedures. This document is a sample report that includes example findings for each of the agreed-upon procedures.

• Sample Report in PDF format (pdf)
• Sample Report in MS Word format (docx)

Sample Client Representation Letter for Agreed-Upon Procedures Engagements

• Sample Client Representation Letter in PDF format (pdf)
• Sample Client Representation Letter in MS Word format (docx)