The OSA has launched a new website! The new site has a "Fire Relief Associations" menu option from which you can access all of our online relief association content and data. Please check out and bookmark the new Fire Relief Associations page, and send us a message if you have suggestions or feedback. Thanks!

The State Auditor's Fire Relief Association Working Group will reconvene this summer to identify and work through current and pressing relief association issues.

There are open seats on the Working Group for a trustee or member of a relief association with a defined contribution (split the pie) plan, for a trustee or member of a relief association with a defined benefit plan, and for an official of a city or town with an affiliated relief association.

If you'd like to be considered, please contact Rose Hennessy Allen at (651) 296-5985 or at rose.hennessy-allen@osa.state.mn.us. Please also forward to us any topics that you would like the Working Group to consider this year.

Reporting forms for all relief associations are due to the OSA by June 30. See our Reporting Update for links to updated training videos and instructions for completing the forms.

Relief associations with at least $750,000 in either special fund assets or liabilities must submit an audit report with their reporting forms, while those with assets and liabilities both below the threshold may submit an agreed-upon procedures (AUP) report with their forms instead of an audit. We've posted a document on our website listing each relief association and whether an AUP report or audit report is required to be filed with us this year.

Check out our Fire Relief Association Reporting Compliance Dashboard to see if your relief association’s required reports have been submitted and where we are in our review process.

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.

Internal controls 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.

A Statement of Position on the importance of internal controls includes answers to frequently asked questions and tips for implementing them can be found on the OSA website using the button below.