Agreed-Upon Procedures for Volunteer Fire Relief Associations

A recent law change that goes into effect on December 31, 2023, increases the threshold at which an annual audit is required, from the current $500,000 in special fund assets or liabilities to $750,000. This new requirement applies to audits of calendar year 2023 and thereafter.

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 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 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)