One Percent

**NOTICE OF CHANGES effective October 1, 2012**

  • You are no longer required to mail original forms to our office.  Required forms should be faxed or emailed to the one-percent coordinator for submission. Originals should be kept on file at the department for audit purposes.
  • The one-percent fax number is 803-454-6596 and the email address is
  • Submit Quarterly Inspection Reports and Equipment Certificates to the State Fire Marshal HERE



Required Forms can be found below:


Form 201 Expenditure Request, Revised 07-21-2017 (.pdf, Adobe Reader may be required)


Expenditure tracking form for use in the One Percent Program

Form 202 Annual Budget, Revised 10-16-17 (.pdf, Adobe Reader is required for auto-calculate feature to work)


Guidelines for Expenditures:

One Percent Guidelines – Form 203

One Percent Expenditure Check-Off – Form 204

FireWire Blog: One Percent Dos and Don’ts


Local Board of Trustees:

Form 205 Local Board of Trustees , Revised 07-21-2017 (.pdf, Adobe Reader may be required)

  • Form 205 does not need to be submitted unless there have been changes


One Percent Annual Accounting Form, Form 206


One Percent Compliance Self Audit, Form 207




Audits: The Association conducts audits of local 1% funds as part of its fiduciary responsibility to ensure proper state funds use and financial compliance.  The audits are conducted as follows:
1)  Department Self Audits
2)  Internal Association Audit and Review
3)  Site Visit Audits performed by Association employees
4)  Site Visit Audits performed by an Association employed third party auditor
To aid fire departments in audit compliance, the Association recommends that the department comply with form filing requirements, conduct self assessments per form 206 and 207 found above, and retain adequate backup documentation.  Site audits will review and utilize these same forms for verification of funds use.  To prepare for a site audit, please click HERE to download the Association’s pre-audit information.  Recourse or action as a result of the audit are classified by a grading system that may be downloaded HERE for explanation.  All of this information is provided to a fire department prior to the Association conducting a one percent funds audit.

One Percent Funds Basic Accounting Overview   posted 6.19.14

2016 Summary of Audit Findings  posted 6.28.17

Summary of Audit Findings 06-15-2016 posted 7-25-15

Summary of Finding for 2014 Audits   posted 9-1-15

Click here to view the Firemen’s Insurance and Inspection Fund Law (it is listed under Article 3)