State auditor's fire relief association working group recommendations implementation

This bill implements recommendations from the state auditor's fire relief association working group by requiring firefighters' relief associations to prepare detailed annual financial statements. It directly affects all such associations that don't already file financial reports under existing rules, mandating they show all income, expenses, assets, and liabilities in a state auditor-prescribed format. Associations must have these statements certified by independent accountants (with specific experience and no fire department ties) and countersigned by municipal or county officials before submitting them to the state auditor by June 30 each year. The bill also modifies pension rollover rules for members but focuses primarily on strengthening financial transparency for these associations.