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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Metropolitan Sports Facilities Commission


Financial Audit Division Report 05-37 Released June 30, 2005

Key Conclusions:

  • We issued an unqualified opinion on the Metropolitan Sports Facilities Commission’s (Commission) financial statements as of and for the year ended December 31, 2004.
  • We identified and reported two findings in our Report on Internal Control Over Financial Reporting and on Compliance and Other Matters.


  • The Commission and the Minnesota Twins continue to operate under an expired 1998 baseball use agreement.
  • The Commission did not formalize team financial commitments to pay for advertising displays intended to enhance team revenue.
The audit report contained two audit findings related to internal controls and finance-related legal compliance.

Audit Scope:

Audit Period:
Fiscal year ended December 31, 2004

Selected Audit Areas:
  • Cash and Cash Equivalents
  • Capital Assets
  • Revenues
  • Concessions
  • Payroll and Operating Expenses

Agency Background:

The Metropolitan Sports Facilities Commission is comprised of six commissioners appointed by the Minneapolis City Council and a chair appointed by the Governor. The Commission operates the Hubert H. Humphrey Metrodome sports stadium, which was originally constructed in 1982.

More Information

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