Agreed-Upon Procedures for Volunteer Fire Relief Associations
During the 2015 Legislative session, attestation requirements were changed for volunteer fire relief associations with assets and liabilities of less than $500,000. The new requirements become effective for financial statements prepared for calendar year 2015 and thereafter. Under the new requirements, the relief association’s annual financial reporting form will need to be attested to by a certified public accountant in accordance with agreed-upon procedures prescribed by the Office of the State Auditor.
In December 2019, the Auditing Standards Board of the AICPA issued Statement on Standards for Attestation Engagements (SSAE) 19, Agreed-Upon Procedures Engagements. SSAE No. 19 is effective for agreed-upon procedures reports dated on or after July 15, 2021. Early implementation is permitted. The guidance for implementing SSAE No.19 is being developed and will be posted when available.
For 2020 Reports (Pre-SSAE No. 19)
The following procedures and reporting format are pre-SSAE No. 19 guidance and should be used for the Agreed-Upon Procedures engagements that are not early implementing that standard.
Agreed-Upon Procedures Guide for Volunteer 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 Client Representation Letter For Agreed-Upon Procedures Engagements
For 2020 Reports (SSAE No. 19)