Pension Topics

The Office of the State Auditor regularly publishes a newsletter with articles that provide guidance on topics relevant to volunteer fire relief associations. These articles, published over the years, can be accessed by topic here. The guidance provided within the articles are not legal advice and should not be relied upon in lieu of legal advice. The articles reflects information current as of the last published date; subsequent law or other developments may have affected their current applicability.

Pension Topics

Pension Topics
Title Category Year
Audit Requirements Audit and Attestation 2014
Audit Threshold Audit and Attestation 2020
Information for Accountants Audit and Attestation 2020
New Accounting Requirements (Attestation) Audit and Attestation 2016
Paying for GASB Actuarial Valuations Audit and Attestation 2015
Resources for Auditors Audit and Attestation 2021
SSAE No. 19 Reports for Accountants Audit and Attestation 2021
Submitting Agreed-Upon Procedures and Audit Reports Audit and Attestation 2021
Establishing Multi-Year Benefit Level Proposals Benefit Levels 2017
Maximum Benefit Levels Benefit Levels 2021
Municipal Ratification Requirements Benefit Levels 2013
Municipal Ratification of Benefit Levels Benefit Levels 2021
Reduce Benefit Level Benefit Levels 2020
Risk for Unratified Benefit Levels Benefit Levels 2020
Authorized Administrative Expenses Board of Trustees and Membership 2018
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 2021
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 Dues Board of Trustees and Membership 2020
Membership Start Date Board of Trustees and Membership 2017
New Volunteer Emergency Medical Personnel Provision Board of Trustees and Membership 2019
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 2019
Protecting Private Member Data Board of Trustees and Membership 2021
Rights of Deferred Members Board of Trustees and Membership 2021
Statements of Economic Interest Board of Trustees and Membership 2020
Treasurer Bonds Board of Trustees and Membership 2019
Trustee Salaries Board of Trustees and Membership 2016
Unpaid Membership Dues Board of Trustees and Membership 2019
Access to OSA Staff COVID-19 Updates 2020
Holding Board Meetings During Times of Emergency COVID-19 Updates 2020
Information for Relief Associations Investing with the SBI 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 Expenditures Internal Controls 2017
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 2017
Fire Equipment Certification Form Internal Controls 2021
Internal Controls Internal Controls 2017
Internal Controls for Special Events Internal Controls 2021
Management of Records Internal Controls 2021
Multiple Signatures on Checks Internal Controls 2017
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 2021
Special Fund Deposit Errors Internal Controls 2019
Below-Investment-Grade Bonds Investment Information 2019
Broker Certification Form Investment Information 2021
Investing Through the SBI vs. Joining the Statewide Plan Investment Information 2015
Investment Basics Investment Information 2008
Investment Basics - Bonds Investment Information 2010
Investment Basics - Certificates Investment Information 2010
Investment Basics - ETFs Investment Information 2010
Investment Basics - Fees Investment Information 2009
Investment Basics - Mutual Funds Investment Information 2011
Investment Basics - Stocks Investment Information 2010
Investment Basics - Terms Investment Information 2008
Investment Management Fees Investment Information 2016
Investment Performance Information Investment Information 2020
Investment Policies Investment Information 2021
Investment Transfer Verifiers Investment Information 2017
Monitoring Investment Performance Investment Information 2016
Reading Your SBI Statement Investment Information 2008
SBI Investment Portfolio Limits Investment Information 2020
2020 Pension and Retirement Bill Passed Legislative and Working Group 2020
2021 Legislative Update (March 2021 Meetings) Legislative and Working Group 2021
State Auditor's Working Group (December 2020 Meeting) Legislative and Working Group 2020
State Auditor's Working Group (January 2021 Meeting) Legislative and Working Group 2021
State Auditor's Working Group (November 2020 Meetings) Legislative and Working Group 2020
State Auditor's Working Group (October 2020 Meetings) Legislative and Working Group 2020
State Auditor's Working Group 2020 Meetings Legislative and Working Group 2020
State Auditor's Working Group 2021 Meetings Legislative and Working Group 2021
2021 Schedule Form Liability Change Municipal Contributions and Financial Projections 2021
Deposit of Municipal Funds Municipal Contributions and Financial Projections 2019
Municipal Contributions and the Schedule Form Municipal Contributions and Financial Projections 2020
Schedule Form Reminders Municipal Contributions and Financial Projections 2021
2020 Reporting-Year Forms Online Reporting/SAFES 2021
2022 User Authorization Form Online Reporting/SAFES 2021
Annual Business Renewal Online Reporting/SAFES 2021
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 2020
Key Reporting Requirements Calendar Online Reporting/SAFES 2020
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 2014
Calculating Months of Active Service Pension and Benefit Payment Information 2020
Calculating and Reporting Breaks in Service Pension and Benefit Payment Information 2012
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 2016
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 2019
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
Survivor Benefits & Beneficiaries Pension and Benefit Payment Information 2017
Survivor Benefits for Deferred Members Pension and Benefit Payment Information 2015
Understanding the "Return to Service" Law Pension and Benefit Payment Information 2013
2020 Fire and Supplemental State Aid Amounts State Aid 2020
2020 State Aid and Forfeiture Deadline Update State Aid 2020
2021 Supplemental Benefit Reimbursement Amounts State Aid 2021
Deposit of State Aid State Aid 2021
New Supplemental State Aid Program State Aid 2013
Supplemental Benefit Reimbursements State Aid 2020
Minnesota Deferred Compensation Plan State Deferred Compensation Plan 2019