2024 Reporting Forms Available

The 2024 FIRE Form and 2025 Schedule Form are available for download in SAFES. Instructions for completing the 2024 FIRE Form, the 2024 Schedule Form and the 2025 Schedule Form are posted on the Office of the State Auditor (OSA)’s website.

While there were not many changes to this year's forms, we are providing this short video that walks through the changes and and other recent form updates.

Access to reporting forms for accountants, auditors, and other consultants will need to be renewed for the 2025 calendar year. Relief associations can renew access for their accountants, auditors, and consultants by completing the 2025 User Authorization Form. The 2025 form provides access through December 31, 2025.

An informational document is available on the OSA website that provides detailed instructions for accessing, submitting and electronically signing the reporting forms.

Also on our website is the Key Reporting Requirements calendar, which identifies required relief association reporting forms and their due dates.

Reporting forms and an agreed-upon procedures report are due to the OSA by March 31 for relief associations with less than $750,000 in special fund assets and less than $750,000 in special fund liabilities. Relief associations that exceed this threshold in either assets or liabilities are required to submit reporting forms and an audit report by June 30.

As a reminder, legislation passed in 2023 increased the threshold at which an annual audit is required for fire relief associations. Beginning with reports for the 2023 calendar year, an audit is required if a relief association's special fund assets or liabilities exceed $750,000.

Relief associations with special fund assets of less than $750,000 and special fund liabilities of less than $750,000 on December 31, 2024, and that have not exceeded this threshold since the 2023 law change, are required to have the annual financial reporting form attested to by a certified public accountant and submit an Agreed-Upon Procedures Report.

Note that the Schedule Form contains a Benefit Level Projections Tool that a relief association may use as a resource to estimate the impact that benefit level changes or investment rate of return changes could have on the relief association's funded status and financial requirements. This tool is optional and
provided solely as a resource, and is not required to be completed before submitting the form. Written and video instructions on how to use this tool can be found in the links above.

Last Updated January 2025