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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, 1996


Public Release Date: June 20, 1997 No. 97-32

Agency Background

The Metropolitan Mosquito Control District was established under Minnesota Laws 1959, Chapter 488 (codified Minn. Stat. Sections 473.701 to 473.716). The district operates under the Metropolitan Mosquito Control Commission representing the seven county metropolitan area. The district was created to control mosquitoes and black gnats and to monitor Lyme ticks in the metropolitan area, which consists of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, and Washington counties. 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, 1996. 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, 1996, the Metropolitan Mosquito Control District reported total General Fund equity of approximately $7 million. Of this amount, over $6.4 million represents unreserved fund balance. The district reported total General Fund assets of $7.3 million of which $6.4 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 $1.6 million and buildings of $6.9 million.

For the fiscal year ended December 31, 1996, the district collected approximately $6.8 million, primarily from property tax levies. The district's expenditures for control purposes totaled $5.9 million, or 85 percent of total expenditures. Total revenues and expenditures were approximately 28 and 22 percent less, respectively, than the preceding fiscal year. This reduction was largely due to a legislative mandate under Minnesota Laws 1995, Chapter 255, Article 2 (codified Minn. Stat. Section 473.711 Subd. 2), which reduced the level for which the district could levy property taxes. The district's expenditures exceeded its revenues for the fiscal year by $81,000.


The district's financial statements for fiscal year ending December 31, 1996 were fairly stated in accordance with generally accepted accounting principles (GAAP).

We found the district designed an internal control structure to reduce the risks of material errors or irregularities from occurring and not being detected timely. We also found that the district complied with significant finance-related legal provisions for the items tested.


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