Internal Controls for Special Events

Relief associations often hold special events or fundraisers during the summer. Written policies and procedures documenting internal controls for handling funds become particularly important and help people working at events to understand their role and responsibilities. By formally approving these policies and procedures the relief association’s board of trustees can emphasize their importance and authority.

The documentation should:

• Describe procedures as they are intended to be performed;
• Indicate who is responsible for performing each procedure; and
• Explain the design and purpose of control-related procedures.

Visit another Pension Topic on Internal Controls for more information. A Statement of Position on The Importance of Internal Controls and another Statement of Position on Fire Department and Fire Relief Association Fundraisers and Donations are also available. 

Last Updated June 2025