Pension Articles

The State Auditor contributes articles to various publications that address topics of interest to volunteer fire relief associations, their auditors, and the fire departments and local governments associated with them. Those articles, dating back to 2007, can be found here. Please note that the articles are an educational resource and reflect information and positions current as of the date they were published. Subsequent law or other developments may have affected their current applicability. The articles are not legal advice and should not be relied upon in lieu of legal advice.

Pension Articles

Pension Articles
Title Year File Type
State Auditor Article: "Holding Open Meetings during the COVID-19 Pandemic" Winter 2020 2020 pdf
State Auditor Article: "Municipal Funds and Relief Associations: Pitfalls to Avoid" Fall 2020 2020 pdf
State Auditor Article: "Shorter Vesting now Allowed for Firefighters who Return to Service" Spring 2020 2020 pdf
State Auditor Article: "New Law Allows Shorter Vesting Requirements" Fall 2019 2019 pdf
State Auditor Article: "Firefighter Fundraising Activities" Summer 2019 2019 pdf
State Auditor Article: "New Laws Regarding Service Credit Certifications and Volunteer Emergency Medical Personnel" Spring 2019 2019 pdf
State Auditor Article: "Municipal Contributions" November/December 2018 2018 pdf
State Auditor Article: "Joint Powers Fire Departments And Fire Districts What You Need To Know" September/October 2018 2018 pdf
State Auditor Article: "New Laws And Volunteer Fire Relief Associations" July/August 2018 2018 pdf
State Auditor Article: "Financial And Investment Report Of Volunteer Fire Relief Associations” May/June 2018 2018 pdf
State Auditor Article: "Records Management For Volunteer Fire Relief Associations” March/April 2018 2018 pdf
State Auditor Article: "Disability Benefits For Volunteer Firefighters” January/February 2018 2018 pdf
State Auditor Article: "Avoiding Pitfalls – Protecting Special Fund Assets” November/December 2017 2017 pdf
State Auditor Article: "Is Your Fire Department A Municipal Department Or An Independent Nonprofit Firefighting Corporation” September/October 2017 2017 pdf
State Auditor Article: "Governance Of Fire Relief Associations & Sample Bylaws” July/August 2017 2017 pdf
State Auditor Article: “Safeguarding Volunteer Fire Relief Association Funds” May/June 2017 2017 pdf
State Auditor Article: “Maintaining A General Fund After Joining The Statewide Plan” March/April 2017 2017 pdf
State Auditor Article: “Understanding The Volunteer Firefighter 'Return To Service' Law” January/February 2017 2017 pdf
State Auditor Article: “Relief Association Working Group Legislative Proposals” November/December 2016 2016 pdf
State Auditor Article: “Firefighter Fundraising Activities” September/October 2016 2016 pdf
State Auditor Article: "Considerations When Making Relief Association Benefit Changes” July/August 2016 2016 pdf
State Auditor Article: “Financial And Investment Report Of Volunteer Fire Relief Associations” May/June 2016 2016 pdf
State Auditor Article: “Municipal Funds And Relief Associations Pitfalls To Avoid” March/April 2016 2016 pdf
State Auditor Article: “Combined Service Pensions For Volunteer Firefighters” January/February 2016 2016 pdf
State Auditor Article: "Municipal Contributions" November/December 2015 2015 pdf
State Auditor Article: "New Laws And Volunteer Fire Relief Associations" September/October 2015 2015 pdf
State Auditor Article: “Service Credit Determinations” July/August 2015 2015 pdf
State Auditor Article: “Disability Benefits For Volunteer Firefighters” May/June 2015 2015 pdf
State Auditor Article: “Helpful Resources For Volunteer Fire Relief Associations” March/April 2015 2015 pdf
State Auditor Article: “New Accounting Requirements Affect Volunteer Fire Relief Associations” January/February 2015 2015 pdf
State Auditor Article: "Maximum Benefit Levels" November/December 2014 2014 pdf
State Auditor Article: "New Laws And Volunteer Fire Relief Associations" September/October 2014 2014 pdf
State Auditor Article: "Records Management For Volunteer Fire Relief Associations" July/August 2014 2014 pdf
State Auditor Article: "Joint Powers Fire Departments And Fire Districts What You Need To Know" May/June 2014 2014 pdf
State Auditor Article: "2013-2014 Fire Relief Working Group Wraps Up Its Work" March/April 2014 2014 pdf
State Auditor Article: "New Audit Threshold For Volunteer Fire Relief Associations" January/February 2014 2014 pdf
State Auditor Article: "Safeguarding Volunteer Fire Relief Association Funds" November/December 2013 2013 pdf
State Auditor Article: "New Laws And Volunteer Fire Relief Associations" September/October 2013 2013 pdf
State Auditor Article: "Volunteer Fire Departments Municipal Departments Vs. Independent Nonprofit Firefighting Corporations" July/August 2013 2013 pdf
State Auditor Article: "Maintaining A General Fund After Joining The Statewide Volunteer Firefighter Retirement Plan" May/June 2013 2013 pdf
State Auditor Article: "Understanding The Volunteer Firefighter 'Return To Service' Law" March/April 2013 2013 pdf
State Auditor Article: "The Process Of Paying A Defined Benefit Lump Sum Service Pension" January/February 2013 2013 pdf
State Auditor Article: "Sample Bylaw Guides For Volunteer Fire Relief Associations" November/December 2012 2012 pdf
State Auditor Article: "Records Management For Volunteer Fire Relief Associations" November/December 2012 2012 pdf
State Auditor Article: "New Laws And Volunteer Fire Relief Associations" September/October 2012 2012 pdf
State Auditor Article: "Service Credit Determinations" July/August 2012 2012 pdf
State Auditor Article: "Making Changes To Benefit Levels" May/June 2012 2012 pdf
State Auditor Article: "Governance Of Fire Relief Associations & Sample Bylaws" March/April 2012 2012 pdf
State Auditor Article: "Combined Service Pensions For Volunteer Firefighters" January/February 2012 2012 pdf
State Auditor Article: "Helpful Information For Relief Associations" November/December 2011 2011 pdf
State Auditor Article: "Updates From The Office Of The State Auditor" September/October 2011 2011 pdf
State Auditor Article: "Maximum Benefit Level Primer" July/August 2011 2011 pdf
State Auditor Article: "Municipal Contributions" May/June 2011 2011 pdf
State Auditor Article: "Joint Powers Fire Departments And Fire Districts What You Need To Know" March/April 2011 2011 pdf
State Auditor Article: "2010 2011 Fire Relief Working Group Begins Its Work" January/February 2011 2011 pdf
State Auditor Article: "Public Pension Investment Study Group Begins Its Work" November/December 2010 2010 pdf
State Auditor Article: "Fire Relief Training Sessions Now Available Online" September/October 2010 2010 pdf
State Auditor Article: "Fire Relief Working Group Bill Signed Into Law” May/June 2010 2010 pdf
State Auditor Article: "The Investment Authority Of Relief Associations" March/April 2010 2010 pdf
State Auditor Article: "Fire Department And Relief Association Accounts – Who Has Control" March/April 2010 2010 pdf
State Auditor Article: "State Auditor Otto Convenes 2009 2010 Fire Relief Working Group" January/February 2010 2010 pdf
State Auditor Article: "New Legislation On Volunteer Fire Relief Member’S Return To Service" November/December 2009 2009 pdf
State Auditor Article: "Working Group Proposals Passed Into Law" July/August 2009 2009 pdf
State Auditor Article: "Accounts Who Has Control" May/June 2009 2009 pdf
State Auditor Article: "Municipal Contributions To Volunteer Fire Relief Associations" March 2009 2009 pdf
State Auditor Article: "Fire Relief Association Working Group Reconvenes" January/February 2009 2009 pdf
State Auditor Article: "Donations And Fundraisers Who Wears Which Hat" September 2008 2008 pdf
State Auditor Article: "Fire Relief Association Working Group Enjoys Legislative Success" August 2008 2008 pdf
State Auditor Article: "State Auditor Otto Releases Report On Volunteer Fire Relief Associations" March/April 2008 2008 pdf
State Auditor Article: "Volunteer Fire Relief Association Working Group Crafts Bill" January/February 2008 2008 pdf