2023 Reporting-Year Forms and Reporting Deadline

The OSA announced earlier this month that the 2023 FIRE Form and 2024 Schedule Form are available for completion. The reporting forms are accessed through the State Auditor’s Form Entry System (SAFES). Instructions for completing the 2023 FIRE Form and 2024 Schedule Form are posted on the
Office of the State Auditor (OSA)’s website.

An informational document is available on the OSA website that provides detailed instructions for accessing, submitting and electronically signing the reporting forms.

Also on our website is the Key Reporting Requirements calendar, which identifies required relief association reporting forms and their due dates.

As a reminder, legislation passed in 2023 increases the threshold at which an annual audit is required for fire relief associations. Beginning with reports for the 2023 calendar year, which are filed with the OSA during 2024, an audit is required if a relief association's special fund assets or liabilities exceed $750,000. A relief association previously required to be audited that now is below the threshold will no longer require an audit. These relief associations will now be required to file an agreed-upon procedures report, instead.

Based on information filed with the Office of the State Auditor, we’ve created a document for your convenience that shows each relief association’s reporting deadline for 2024 and whether an audit or agreed-upon procedures engagement is required.

Please review the document to confirm your relief association’s reporting deadline for the upcoming reporting cycle as it may have changed following this audit threshold law change. Please contact the Pension Division with any questions regarding the audit threshold change or to let us know if your relief association’s reporting deadline needs to be updated.

Note that the 2024 Schedule Form contains a Benefit Level Projections Tool that a relief association may use as a resource to estimate the impact that benefit level changes or investment rate of return changes could have on the relief association's funded status and financial requirements. This tab is optional and
provided solely as a resource, and is not required to be completed before submitting the form.

Published last in the January 2024 Pension Newsletter