Office of the Legislative Auditor - Financial Audit Division

Report Summary

Financial Audit

Metropolitan Mosquito Control District

For the Year Ended December 31, 1999

Key Audit Conclusions:

• The financial statements of the Metropolitan Mosquito Control District (District) 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 District's financial statements.
• We did not report any written findings or recommendations to the District for improving internal controls over financial reporting.

Background:

The District was created under the authority of Minn. Stat. Sections 473.701 to 473.716 to control mosquitoes and black gnats and to monitor Lyme ticks in the metropolitan area. The District is governed by the Metropolitan Mosquito Control Commission. The Commission is comprised of representatives from the following counties: Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, and Washington. The District's executive director is Joseph Sanzone. The district had revenues of approximately $8.5 million during the audit period. Expenditures exceeded revenues by about $311,000. Unreserved fund balance at year-end totaled $5.2 million.

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