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
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.