Agreed-Upon Procedures for Fire Relief Associations

A relief association 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.

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 Client Representation Letter For Agreed-Upon Procedures Engagements