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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary

Financial Audit

Metropolitan Sports Facilities Commission

For the Year Ended December 31, 1999

Key Audit Conclusions:

  • The financial statements of the Metropolitan Sports Facilities Commission for the year ended December 31, 1999, were fairly presented, in all material respects, in accordance with generally accepted accounting principles.
  • 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.


The Metropolitan Sports Facilities Commission operates the Hubert H. Humphrey Metrodome. The commission earned about $20.5 million in operating revenues during 1999 and had total assets of almost $76 million on December 31, 1999.

This audit report contains the Metropolitan Sports Facilities Commission's financial statements and our related Independent Auditor's Report and Report on Compliance and Internal Control over Financial Reporting.

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