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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Metropolitan Mosquito Control District

Financial Audit

For the Year Ended December 31, 1994


Public Release Date: August 25, 1995 No. 95-36

Agency Background

The Metropolitan Mosquito Control District was established under Minnesota Laws 1959, Chapter 488 (coded Minn. Stat. Sections 473.701 to 473.716). The district operates under the Metropolitan Mosquito Control Commission representing the seven county metropolitan area. The mission of the district is to control mosquitoes and black gnats and to perform surveillance on Lyme ticks in the metropolitan area.

Financial Highlights

At December 31, 1994, the Metropolitan Mosquito Control District reported total fund equity in the General Fund of $6.45 million of which $5.24 million represented unreserved fund balance. The district reported total General Fund assets of $7.62 million as of year end; cash and investments accounted for approximately $5.7 million of this amount. Regarding investments, beginning in fiscal year 1994 the district began participating in the Minnesota Association of Governments Investing for Counties (MAGIC) Trust Fund investment pool. Other assets of the district include property and equipment of $3.66 million and buildings of $7.82 million.

For the fiscal year ended December 31, 1994, the district collected revenues of approximately $9 million, primarily from taxes. During this period the district's expenditures included approximately $7.7 million for control purposes, and $.7 million and $.95 million, respectively, for administrative and capital expenditures. In total, the district's expenditures exceeded its revenues by $366,707 for the fiscal year.


The audit objectives were to:

  • issue an audit opinion on the district's financial statements;
  • evaluate the internal control structure for cash and investments, revenues and receipts, operating disbursements, payroll, consumable inventory, and fixed assets; and
  • test compliance with significant finance-related legal provisions.


We issued an unqualified opinion on the district's financial statements.

We found the internal control structure to be effective. However, we feel that the district's policy regarding compensatory time for exempt employees is too liberal.

We found that the district complied with finance-related legal provisions.


Office of the Legislative Auditor, Room 140, 658 Cedar St., St. Paul, MN 55155 : or 651‑296‑4708