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The Office of the State Auditor has seen instances where municipal fire department funds are handled in a manner that is different from other municipal department funds. Specifically, we have seen a separate fire department checking account under the control of someone within the fire department. All funds of a city or town fire department should be under the control of the city or town and treated in the same manner as any other city/town department funds.

In contrast to a city or town fire department, a fire relief association is an entity separate from the municipality. As a result, a relief association can have its own checking account.

To learn more about fire department and relief association funds, see our Statement of Position on Checking Accounts for Fire Departments and Fire Relief Associations at:

http://www.auditor.state.mn.us/default.aspx?page=20110527.001.


Date this Avoiding Pitfall was most recently published: 01/08/2016

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