State Auditor's Working Group (Final September 2025 Meeting)

The State Auditor’s Fire Relief Association Working Group met on September 30 and finalized its proposals for the 2026 Legislative Session. The proposals include:

• Increasing the threshold at which an annual audit is required to $1,000,000 in either special fund assets or liabilities,
• Providing a one-year grace period before an audit becomes required after a relief association exceeds the threshold,
• Allowing a relief association with assets and liabilities that drop below the threshold to have an agreed-upon procedures engagement performed instead of a full financial audit,
• Updates to the firefighter and firefighting service definitions, and
• Clarifying provisions related to service pension calculations for firefighters who return to active service after a break in service.

Links to watch recordings of Working Group meetings and copies of meeting materials are posted on the our Working Group webpage.

Last Updated October 2025