State auditor's fire relief association working group recommendations implemented.

HF 1828 implements recommendations from the state auditor's fire relief association working group by requiring Minnesota firefighters' relief associations to prepare detailed annual financial statements. These statements must show all income, expenses, assets, and liabilities in a format set by the state auditor and be certified by an independent CPA with at least five years of public accounting experience (not affiliated with the association). The associations must submit these certified statements to the state auditor by June 30 each year, with the requirement effective January 1, 2026. The bill directly affects all firefighters' relief associations operating under Minnesota law.