Local Government and School Accountability

Fire District Information

• 2006 Legislation [pdf]:
  • Accounting Bulletin - Fire District Legislation [pdf]
• Accounting and Reporting Manual for Fire Districts [pdf]
• Fire Company Audit Guidance [pdf]
• Frequently Asked Questions (FAQs)
• Internal Audit Process for Fire Districts [pdf]
• Length of Service Awards Program (LOSAP):
  • Accounting Bulletin - New Auditing Requirements [pdf]
  • Model Notes:
    • Defined Contribution Programs [pdf]
    • Defined Benefit Programs [pdf]
  • Program Provisions:
    • Part 154 - Covers defined contribution programs [pdf]
    • Part 155 - Covers defined benefit programs [pdf]
  • Summary of Regulations [pdf]
• Model Code of Ethics for Fire Districts [pdf]
• Model RFP for Professional Auditing Services [pdf]
• Training - See link to Fire District Commissioner Training
• What to Expect During a CPA Audit [pdf]

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