Office of the Legislative Auditor - Financial Audit Division

Report Summary

Financial Audit

Metropolitan Mosquito Control District

For the Year Ended December 31, 2000

Key Audit Conclusions, Findings, and Recommendations:

• The financial statements of the Metropolitan Mosquito Control District (District) for the year ended December 31, 2000, were fairly presented, in all material respects, in accordance with generally accepted accounting principles.
• We report one written finding with recommendations to the District for improving internal controls over financial reporting. We found that the District did not have an appropriate process to verify its investment pool balance.
• We did not identify any instances of noncompliance with legal provisions that could have significantly affected the district's financial statements.

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 received approximately $8.8 million in tax revenue and spent approximately $7.1 million on control activities in fiscal year 2000.

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.