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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 Division Report 04-33 Released August 20, 2004

Key Audit Conclusions:

  • The basic financial statements of the Metropolitan Mosquito Control District (District) for the year ended December 31, 2003, 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.

The audit report contained no audit findings relating to internal control and legal compliance.
   Audit Scope:

Audit Period:
Year Ended December 31, 2003

Selected Audit Areas:
  • Metropolitan Mosquito Control District’s financial statements

Agency 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 received approximately $12.2 million in revenue and spent approximately $10.7 million in 2003.

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