2025 Reporting Forms Update

The 2025 FIRE Form is available for download in SAFES. Instructions for completing the 2025 FIRE Form, the 2025 Schedule Form and the 2026 Schedule Form are posted on the Office of the State Auditor (OSA)’s website. Note that the March 31 reporting deadline has changed to June 30 starting with submission of 2025 reporting forms during calendar year 2026. All relief associations now have a reporting deadline to the OSA of June 30. Also on our website is the Key Reporting Requirements calendar, which identifies required relief association reporting forms and their due dates.

Relief associations with at least $750,000 in either special fund assets or liabilities must submit an audit report with their reporting forms, while those with assets and liabilities both below the threshold may submit an agreed-upon procedures (AUP) report with their forms instead of an audit. We've posted a document on our website listing each relief association and whether an AUP report or audit report is required to be filed with us this year.

The 2025 FIRE Form and 2026 Schedule Form were both redesigned to streamline and reduce data entry and for accessibility. Watch this short video walking through recent form changes. Detailed instructions on how to access, complete, submit, and electronically sign forms are provided in this reporting checklist. New training videos showing how to complete each tab of the redesigned 2025 FIRE Form are available on the Training Opportunities page of our website. Scroll down to the "Pension Division" heading and find them in the "FIRE Form Series" section.

Access to reporting forms for accountants, auditors, and other consultants will need to be renewed for the 2026 calendar year. Relief associations can renew access for their accountants, auditors, and consultants by completing the 2026 User Authorization Form. The 2026 form provides access through December 31, 2026.

The 2025 Minnesota Legal Compliance Audit Guide for Relief Associations prescribes the minimum procedures and audit scope for relief association audits, while procedures and sample reports for CPAs conducting AUP engagements are also prescribed by the OSA.

Note that the 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 tool is optional and
provided solely as a resource, and is not required to be completed before submitting the form. Written and video instructions on how to use this tool can be found in the links above.

Last Updated May 2026