Summary of Fire District Reporting Requirements

Tier Definitions

Tier I:

Tier I includes fire districts located in Coventry, fire districts with annual operating expenditures for all funds (exclusive of capital outlay) equal to or greater than $1,850,000 and fire districts with a charter, by-law, or other external requirement to have an audit. Fire districts which routinely have had an annual audit are to continue with annual audits.

Tier II:

Tier II fire districts are not located in Coventry, do not have a local or external requirement for an audit, and annual operating expenditures for all funds (exclusive of capital outlay) is either (1) between $650,000 and $1,850,000 or (2) less than $650,000 but with outstanding debt greater than three times the annual operating expenditures.

Tier III:

Tier III fire districts are not located in Coventry, do not have a local or external requirement for an audit, and have annual operating expenditures for all funds (exclusive of capital outlay) of less than $650,000, and have outstanding debt less than 3X times the annual operating expenditures.

Glossary of Terms - RI Fire District Reporting Requirements

• Glossary of Terms - RI Fire District Reporting Requirements

Summary Table of Reporting Requirements by Tier

The below table provides a snapshot of the reporting requirements for Fire Districts by Tier. Please see below for a detailed explanation by reporting topic and the applicable legal requirements per Rhode Island General Law.

Summary Due Date Schedules

The below schedules provide a snapshot of the reporting due dates, except for the annual financial reporting due dates which are provided in the Decision Tree here.

• Summary Tax Bill Due Dates
• Summary Report Due Dates