| Increased Audit Threshold |
Audit and Attestation |
2023 |
| Information for Accountants |
Audit and Attestation |
2023 |
| Paying for GASB Actuarial Valuations |
Audit and Attestation |
2015 |
| Resources for Auditors |
Audit and Attestation |
2024 |
| SSAE No. 19 Reports for Accountants |
Audit and Attestation |
2021 |
| Submitting Agreed-Upon Procedures and Audit Reports |
Audit and Attestation |
2023 |
| Benefit Change Effective Date |
Benefit Levels |
2023 |
| Establishing Multi-Year Benefit Level Proposals |
Benefit Levels |
2017 |
| Maximum Benefit Level Changes |
Benefit Levels |
2022 |
| Municipal Ratification Requirements |
Benefit Levels |
2013 |
| Municipal Ratification of Benefit Levels and Interest Rates |
Benefit Levels |
2024 |
| Reduce Benefit Level |
Benefit Levels |
2020 |
| Risk for Unratified Benefit Levels |
Benefit Levels |
2020 |
| Authorized Administrative Expenses |
Board of Trustees and Membership |
2024 |
| Board of Trustees |
Board of Trustees and Membership |
2020 |
| Consultant Insurance Requirement |
Board of Trustees and Membership |
2018 |
| Fiduciary Education for Trustees |
Board of Trustees and Membership |
2019 |
| Fiduciary Investment Reminders |
Board of Trustees and Membership |
2021 |
| Fire Chief Certification Reminders |
Board of Trustees and Membership |
2024 |
| Fire Prevention Personnel |
Board of Trustees and Membership |
2021 |
| Investment Business Recipient Statements of Disclosure Form |
Board of Trustees and Membership |
2019 |
| Membership Age Restrictions |
Board of Trustees and Membership |
2015 |
| Membership Start Date |
Board of Trustees and Membership |
2017 |
| Open Meeting Law |
Board of Trustees and Membership |
2016 |
| Payment of Insurance Premiums |
Board of Trustees and Membership |
2014 |
| Payment of Professional Fees |
Board of Trustees and Membership |
2015 |
| Payroll Deductions for Membership Dues |
Board of Trustees and Membership |
2024 |
| Protecting Private Member Data |
Board of Trustees and Membership |
2024 |
| Rights of Deferred Members |
Board of Trustees and Membership |
2021 |
| Statement of Economic Interest |
Board of Trustees and Membership |
2023 |
| Treasurer Bonds |
Board of Trustees and Membership |
2022 |
| Trustee Salaries |
Board of Trustees and Membership |
2023 |
| Unpaid Membership Dues |
Board of Trustees and Membership |
2019 |
| Volunteer Emergency Medical Personnel Provision |
Board of Trustees and Membership |
2022 |
| Access to OSA Staff |
COVID-19 Updates |
2020 |
| Holding Board Meetings During Times of Emergency |
COVID-19 Updates |
2020 |
| Open Meeting Requirements during a State of Emergency |
COVID-19 Updates |
2020 |
| Temporarily Decrease Benefit Level |
COVID-19 Updates |
2020 |
| Charitable Gambling Fund Reminder |
Charitable Gambling |
2020 |
| Fundraising Activities |
Fundraising |
2018 |
| Approval of Relief Association Expenditures |
Internal Controls |
2021 |
| Certificates of Good Standing |
Internal Controls |
2021 |
| Data Practices |
Internal Controls |
2017 |
| Donations from a Special Fund |
Internal Controls |
2013 |
| Establishing Separate Relief Association Accounts |
Internal Controls |
2021 |
| Financial Arrangements with a City or Town |
Internal Controls |
2013 |
| Fire Department Checking Accounts |
Internal Controls |
2016 |
| Fire Department Grants |
Internal Controls |
2023 |
| Fire State Aid Reporting (FA-1) |
Internal Controls |
2024 |
| Internal Controls |
Internal Controls |
2023 |
| Internal Controls for Special Events |
Internal Controls |
2024 |
| Management of Records |
Internal Controls |
2024 |
| Multiple Signatures on Checks |
Internal Controls |
2023 |
| Payment of Fines and Penalties |
Internal Controls |
2017 |
| Payment of Organizational Dues |
Internal Controls |
2014 |
| Phishing Scams |
Internal Controls |
2019 |
| Pool Fill Donations |
Internal Controls |
2018 |
| Records Retention Schedule |
Internal Controls |
2021 |
| Requirement to Report Evidence of Theft |
Internal Controls |
2024 |
| Special Fund Deposit Errors |
Internal Controls |
2023 |
| Investing Through the SBI vs. Joining the Statewide Plan |
Investment Information |
2022 |
| Investment Basics |
Investment Information |
2024 |
| Investment Basics - Below-Investment-Grade Bonds |
Investment Information |
2024 |
| Investment Basics - Bonds |
Investment Information |
2024 |
| Investment Basics - Broker Certification Form |
Investment Information |
2024 |
| Investment Basics - Certificates |
Investment Information |
2024 |
| Investment Basics - Fees |
Investment Information |
2024 |
| Investment Basics - Investment Policies |
Investment Information |
2021 |
| Investment Basics - Investment Report Card |
Investment Information |
2024 |
| Investment Basics - Mutual Funds and ETFs |
Investment Information |
2024 |
| Investment Basics - SBI Investments and Reading Your SBI Statement |
Investment Information |
2024 |
| Investment Basics - Stocks |
Investment Information |
2024 |
| Investment Basics - Terms |
Investment Information |
2024 |
| Investment Performance Information |
Investment Information |
2024 |
| 2020 Pension and Retirement Bill Passed |
Legislative and Working Group |
2020 |
| 2022 Pension and Retirement Bill Passed |
Legislative and Working Group |
2022 |
| 2023 Legislative Update |
Legislative and Working Group |
2023 |
| 2024 Legislative Update |
Legislative and Working Group |
2024 |
| State Auditor's Working Group (August 2024 Meeting) |
Legislative and Working Group |
2024 |
| State Auditor's Working Group (December 2020 Meeting) |
Legislative and Working Group |
2020 |
| State Auditor's Working Group (December 2022 Meetings) |
Legislative and Working Group |
2022 |
| State Auditor's Working Group (January 2021 Meeting) |
Legislative and Working Group |
2021 |
| State Auditor's Working Group (January 2023 Meeting) |
Legislative and Working Group |
2023 |
| State Auditor's Working Group (July 2024 Meeting) |
Legislative and Working Group |
2024 |
| State Auditor's Working Group (July and August 2023 Meetings) |
Legislative and Working Group |
2023 |
| State Auditor's Working Group (November 2020 Meetings) |
Legislative and Working Group |
2020 |
| State Auditor's Working Group (November 2021 Meetings) |
Legislative and Working Group |
2021 |
| State Auditor's Working Group (November 2022 Meeting) |
Legislative and Working Group |
2022 |
| State Auditor's Working Group (November and December 2021 Meetings) |
Legislative and Working Group |
2021 |
| State Auditor's Working Group (October 2020 Meetings) |
Legislative and Working Group |
2020 |
| State Auditor's Working Group (October 2021 Meeting) |
Legislative and Working Group |
2021 |
| State Auditor's Working Group (October 2022 Meeting) |
Legislative and Working Group |
2022 |
| State Auditor's Working Group (October 2023 Meeting) |
Legislative and Working Group |
2023 |
| State Auditor's Working Group (September 2023 Meeting) |
Legislative and Working Group |
2023 |
| State Auditor's Working Group 2020 Meetings |
Legislative and Working Group |
2020 |
| State Auditor's Working Group 2021 Meetings |
Legislative and Working Group |
2021 |
| State Auditor's Working Group 2022 Meetings |
Legislative and Working Group |
2022 |
| State Auditor's Working Group 2023 Meetings |
Legislative and Working Group |
2023 |
| State Auditor's Working Group 2024 Meetings |
Legislative and Working Group |
2024 |
| Supplemental State Aid Work Group (December 2021 Meeting) |
Legislative and Working Group |
2021 |
| Supplemental State Aid Work Group (November 2021 Meeting) |
Legislative and Working Group |
2021 |
| Supplemental State Aid Work Group 2021 Meetings |
Legislative and Working Group |
2021 |
| Supplemental State Aid Work Group 2022 Meetings |
Legislative and Working Group |
2022 |
| 2021 Schedule Form Liability Change |
Municipal Contributions and Financial Projections |
2021 |
| Deposit of Municipal Funds |
Municipal Contributions and Financial Projections |
2023 |
| Municipal Contributions and the Schedule Form |
Municipal Contributions and Financial Projections |
2024 |
| Schedule Form Reminders |
Municipal Contributions and Financial Projections |
2024 |
| 2023 Reporting-Year Forms and Reporting Deadline |
Online Reporting/SAFES |
2024 |
| 2024 User Authorization Form |
Online Reporting/SAFES |
2024 |
| Annual Business Renewal |
Online Reporting/SAFES |
2024 |
| Helpful Contact Information |
Online Reporting/SAFES |
2020 |
| How to Sign Forms in SAFES |
Online Reporting/SAFES |
2021 |
| Keeping SAFES Login Information Secure |
Online Reporting/SAFES |
2023 |
| Key Reporting Requirements Calendar and Helpful Contact Information |
Online Reporting/SAFES |
2023 |
| New Document Transmission Method |
Online Reporting/SAFES |
2016 |
| Online Training Videos |
Online Reporting/SAFES |
2018 |
| SAFES FAQs |
Online Reporting/SAFES |
2016 |
| SAFES Password |
Online Reporting/SAFES |
2018 |
| Age Discrimination and Pension Benefits |
Pension and Benefit Payment Information |
2012 |
| Beneficiary Designation Form |
Pension and Benefit Payment Information |
2022 |
| Calculating Months of Active Service |
Pension and Benefit Payment Information |
2020 |
| Calculating and Reporting Breaks in Service |
Pension and Benefit Payment Information |
2023 |
| Combined Service Pensions |
Pension and Benefit Payment Information |
2015 |
| Deferred Interest Reminders |
Pension and Benefit Payment Information |
2017 |
| Deferred-Service Pension Payment Methods |
Pension and Benefit Payment Information |
2013 |
| Defined Contribution Allocation Reminders |
Pension and Benefit Payment Information |
2020 |
| Defined Contribution Plan Law Changes |
Pension and Benefit Payment Information |
2021 |
| Exceptions to Tax on Early Distributions |
Pension and Benefit Payment Information |
2020 |
| FAQs About Supplemental Benefits |
Pension and Benefit Payment Information |
2016 |
| Forfeiting Service Credit Following a Break in Service |
Pension and Benefit Payment Information |
2016 |
| Hardship Distribution |
Pension and Benefit Payment Information |
2018 |
| Marriage Dissolutions |
Pension and Benefit Payment Information |
2024 |
| Military Breaks in Service |
Pension and Benefit Payment Information |
2019 |
| Payments to Full-time Firefighters |
Pension and Benefit Payment Information |
2014 |
| Relief Association Plan Types |
Pension and Benefit Payment Information |
2020 |
| Required Minimum Distributions |
Pension and Benefit Payment Information |
2023 |
| Rollovers and Safe Harbor Notices |
Pension and Benefit Payment Information |
2018 |
| Sample Bylaw Guides |
Pension and Benefit Payment Information |
2012 |
| Service Pension Eligibility Requirements |
Pension and Benefit Payment Information |
2018 |
| Shorter Vesting Allowed for Firefighters Who Return to Service |
Pension and Benefit Payment Information |
2022 |
| Survivor Benefits & Beneficiaries |
Pension and Benefit Payment Information |
2017 |
| Survivor Benefits for Deferred Members |
Pension and Benefit Payment Information |
2022 |
| Understanding the "Return to Service" Law |
Pension and Benefit Payment Information |
2013 |
| 2024 Supplemental Benefit Reimbursement Amounts |
State Aid |
2024 |
| Deposit of State Aid |
State Aid |
2023 |
| Fire State Aid Allocation Agreements |
State Aid |
2024 |
| New Supplemental State Aid Program |
State Aid |
2013 |
| State Aid and Forfeiture Deadline |
State Aid |
2023 |
| Supplemental Benefit Reimbursements |
State Aid |
2024 |
| Updated 2023 State Aid Amounts |
State Aid |
2024 |
| Minnesota Deferred Compensation Plan |
State Deferred Compensation Plan |
2019 |