Information for Accountants

The OSA has released the Agreed-Upon Procedures Guide and Sample Independent Accountant's Report for volunteer fire relief associations. These documents and a sample client representation letter can be found on our website. Guidance for those who wish to implement SSAE No. 19 early is being developed and will be posted at the above link when available.

A relief association with special fund assets of less than $500,000 and special fund liabilities of less than $500,000, and that has not exceeded this threshold in a prior year, 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 OSA.

Access to reporting forms for accountants, auditors, and other consultants who work with relief associations will expire at the end of the calendar year. Access occurs primarily through the State Auditor’s Form Entry System (SAFES), but also extends to other offline relief association documents. Relief associations will need to renew access for their accountants, auditors, and consultants by completing the User Authorization Form.

Published last in the December 2020 Pension Newsletter