Requirement to Report Evidence of Theft
Public pension plan trustees and employees, including trustees and employees of fire relief associations, are required to promptly report in writing to the OSA and local law enforcement evidence of theft or misuse of public funds. The written report to the OSA must include a detailed description of the alleged incident or incidents.
In addition, whenever a public accountant discovers evidence pointing to possible misconduct on the part of a relief association trustee or employee during the course of auditing the books and affairs of the relief association, the public accountant must promptly make a report of such discovery to the OSA and the county attorney.
Information on how to report financial concerns to the OSA, and to access the form for reporting, can be found on the OSA website.
Published last in the June 2023 Pension Newsletter