Resources for Auditors

Resources are available on the OSA website for auditors working with volunteer fire relief associations. The 2020 Minnesota Legal Compliance Audit Guide for Relief Associations prescribes the minimum procedures and audit scope for legal compliance audits. Click here to access the Guide.

The OSA has developed minimum procedures and a reporting format for agreed-upon procedures engagements for relief associations. A sample client representation letter is also provided. Click here to access these agreed-upon procedures documents.

Audit reports prepared by the OSA of local public pension plans are posted on our website and can be used as a reference. The audit reports can be viewed by clicking here.

Published last in the May 2021 Pension Newsletter