Submitting Agreed-Upon Procedures and Audit Reports
Agreed-upon procedures and audit reports for relief associations should be submitted to the OSA electronically through SAFES, the State Auditor’s Form Entry System. A link to SAFES is posted at the top of the OSA homepage for quick and easy access.
To be submitted through SAFES, the report must be saved as a PDF document and be uploaded by the relief association’s accountant or auditor.
A relief association must authorize SAFES access for its accountant or auditor by completing and submitting a 2023 User Authorization Form. A new User Authorization Form must be completed and submitted each calendar year to enable access to a relief association’s reporting information during that calendar year.
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.
For relief associations with the agreed-upon procedures requirement, the FIRE Form should be certified by the same accountant or auditor who completes the agreed-upon procedures report.
Published last in the April 2023 Pension Newsletter