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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, 1995


Public Release Date: June 28, 1996 No. 96-25

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.


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

Financial Highlights

At December 31, 1995, the Metropolitan Mosquito Control District reported total General Fund equity of approximately $7.1 million. Of this amount, over $7 million represents unreserved fund balance. The district reported total General Fund assets of $7.6 million; $7.3 million is cash and short term investments. Other assets of the district, accounted for in the General Fixed Asset Account Group, include property and equipment of $1.5 million and buildings of $7.1 million.

For the fiscal year ended December 31, 1995, the district collected approximately $9.4 million, primarily from taxes. The district's expenditures for control purposes totaled $8.1 million or 92 percent of total expenditures. Total expenditures were approximately six percent less than the preceding fiscal year. The district's revenues exceeded its expenditures for the fiscal year by $645,000.


The district's financial statements for fiscal year 1995 were fairly stated in accordance with generally accepted accounting principles (GAAP).

We found the internal control structure to be effective except that the district needs to improve controls over receipts by performing more timely bank reconciliations and depositing receipts promptly.

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