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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Metropolitan Airports Commission

Financial Audit For the Period January 1, 1997,
through December 31, 1997


Public Release Date: September 25, 1998 No. 98-53

Background Information

The Legislature created the Metropolitan Airports Commission (MAC) as a public corporation in 1943 to develop and operate regional airport facilities. The commission consists of 15 commissioners who establish policies appropriate for MAC to fulfill its statutory responsibilities. The MAC owns and operates seven airports in the metropolitan area, including Minneapolis- St. Paul International Airport, which serves as the primary air carrier facility. The current chair of the commission is Mr. Pierson Grieve, and the executive director is Mr. Jeffrey Hamiel.

Objectives and Conclusions

The objectives of our audit were to gain an understanding of the internal control structure over selected financial activities of the MAC and to determine if the MAC complied with material finance-related legal provisions. The areas covered by our audit were construction contracts and landing fee revenue for the year ended December 31, 1997.

We concluded that the MAC designed and implemented internal controls to provide reasonable assurance that construction contracts and landing fees were properly authorized and accurately recorded in the accounting system. For the items tested, the MAC also complied with material finance-related legal provisions and the airline lease agreement.


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