Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary


Financial Audit


Metropolitan Sports Facilities Commission

For the Year Ended December 31, 2002


Key Audit Conclusions

  • We issued an unqualified opinion on the financial statements of the Metropolitan Sports Facilities Commission for the year ended December 31, 2002.
  • We did not identify any instances of noncompliance with legal provisions that could have significantly affected the commission's financial statements.
  • We did not report any written findings or recommendations to the commission for improving internal controls over financial reporting.

Background

The Metropolitan Sports Facilities Commission operates the Hubert H. Humphrey Metrodome. The commission earned over $39 million in operating revenues during 2002 and had total assets of about $25 million on December 31, 2002.

The primary objective of our audit was to issue an opinion on the financial statements of the Metropolitan Sports Facilities Commission for the year ended December 31, 2002. The Commission's Annual Financial Report for 2002 includes our opinion thereon dated March 13, 2003.

More Information

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