Submitting Agreed-Upon Procedures and Audit Reports

Agreed-upon procedures and audit reports for relief associations should be submitted to the OSA electronically through the State Auditor’s Form Entry System (SAFES). Both types of reports must be saved as PDF documents and be uploaded by the relief association’s accountant or auditor.

A relief association must authorize its accountant or auditor to have SAFES access to the association’s reporting information by completing and submitting a 2021 User Authorization Form.

To submit a report, choose the “Submit Documents” tab within SAFES. Browse and select the document for submission. When submitting the agreed-upon procedures report, choose “Agreed-Upon Procedures Report” when specifying the document type. To submit an audit report through SAFES, choose “Pension Audit Report” when specifying the document type.

When submitting audit reports, please be sure that the management letter is included in the submission. When submitting PDF documents through SAFES, the financial statements, required supplementary information, and management letter should be saved and submitted as one PDF document.

Published last in the May 2021 Pension Newsletter