Fire Districts

The Office of the Auditor General (OAG) has statutory oversight responsibilities relating to the State of Rhode Island’s fire districts which assess local taxes.  Oversight responsibilities include, but are not limited to, receipt and review of annual financial reporting, approval of reporting extensions, approval of auditor selection for Tier I fire districts, approval of a CPA to perform agreed-upon procedures for Tier II fire districts, and monitoring financial operations through review of budget and actual as well as adopted budget reporting.   The OAG also monitors and encourages timely financial reporting, fiscal stability, and compliance with reporting requirements including accounting and reporting standards, and state reporting requirements.

The OAG issues an annual report relating to fire district reporting: 

• Report of Statutory Compliance - Financial Reporting Requirements for Local Governmental Entities

Fire District Reporting Entities

Table of Contents

Summary of Fire District Reporting Requirements

• Tier Definitions (Tiers I, II, and III)
• Glossary of Terms - RI Fire District Reporting Requirements
• Summary Table of Reporting Requirements by Tier
• Summary Tax Bill Due Date Schedules
• Summary Report Due Date Schedules

Annual Financial Reporting

• Legal Requirements
• Decision Tree 
• Tier I Requirements
  • Procedures for Requesting Approval of Tier I Fire District’s Request for Proposals (RFP) for Audit Services and Auditor Selection
• Tier II Requirements
• Tier III Requirements

Monitoring of Financial Operations

• Legal Requirements 
• Elements of the Reports
• Tier I and Tier II Requirements
• Tier III Requirements
• Corrective Action Plan

Adopted Budget Reporting

• Legal Requirements
• Tier I, Tier II and Tier III Requirements 

Certification of Tax Roll

• Legal Requirements
• Tier I, Tier II and Tier III Requirements