Transferring audits of volunteer fire departments to Legislative Auditor

SB 500 transfers the responsibility for conducting financial audits of volunteer fire departments from their current auditors to the Legislative Auditor. This change directly affects all volunteer fire departments in the state, as their audits will now be performed by the Legislative Auditor's office instead of previous entities. The bill replaces the existing audit process with a new provision requiring the Legislative Auditor to conduct these audits annually. The bill was approved by the governor and became law on April 24, 2025.