The staff of the Local Government Commission (LGC) has released Memorandum #2027-01, containing disclosure information for the Firefighters’ and Rescue Squad Workers’ Pension Fund (FRSWPF) for the fiscal year ended June 30, 2026. The information contained in this memo should be used by units of local government that have deemed the FRSWPF material to their FY 2026 financial statements. See the memo for details and additional resources.
Visit the State and Local Government Finance Division Memos page to access previous memos from LGC staff.
