Minnesota Office of the Legislative Auditor
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Report Summary
Metropolitan Mosquito Control District

Financial Audit
For the Year Ended December 31, 1998


Public Release Date: July 2, 1999 No. 99-32

Agency Background

The Metropolitan Mosquito Control District (District) operates under the authority of Minn. Stat. Sections 473.701 to 473.716. The District was created to control mosquitoes and black gnats and to monitor Lyme ticks in the metropolitan area. The District is governed by the Metropolitan Mosquito Control Commission. The Commission is comprised of representatives from the following counties: Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, and Washington. The District's executive director is Joseph Sanzone.


The primary objective of the audit was to issue an opinion on the District's financial statements for the year ended December 31, 1998. As part of this objective, we considered the District's internal control structure for cash and investments, revenue and receipts, operating expenditures, payroll, consumable inventory, and fixed assets. We also tested compliance with significant finance-related legal provisions.

Financial Highlights

At December 31, 1998, the Metropolitan Mosquito Control District reported total General Fund equity of approximately $5.9 million. Of this amount, approximately $4.7 million represents unreserved fund balance. The District reported total General Fund assets of $6.7 million, of which $5.1 million is cash and short term investments. The District's cash balance is generally higher near the end of a year due to the timing of property tax payments and the limited extent of control work being conducted. In fiscal year 1998 the District significantly increased its inventory to approximately $1.2 million due to advantageous pricing of certain control materials. Other assets of the District, accounted for in the General Fixed Asset Account Group, include property and equipment of $1.6 million and buildings of $5.4 million.

For the fiscal year ended December 31, 1998, the District collected approximately $7.6 million, primarily from property tax levies. The District's expenditure for control purposes totaled $7.2 million or 88 percent of total expenditures. Total revenues and expenditures were approximately 8.5 and 7.8 percent more, respectively, than the preceding fiscal year. The District's total expenditures exceeded total revenues for the fiscal year by $575,000.


The District's financial statements for fiscal year ending December 31, 1998, were fairly stated in accordance with generally accepted accounting principles (GAAP).

In regard to the District's compliance with finance-related legal provisions and its internal controls over financial reporting, we found no issues required to be reported under the Government Auditing Standards.

More Information

Office of the Legislative Auditor ♦ Room 140, 658 Cedar St., St. Paul, MN 55155