Office of the Legislative Auditor - Financial Audit Division

Key Audit Conclusions:

• The basic financial statements of the Metropolitan Mosquito Control District (District) for the year ended December 31, 2004, 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.

Audit Scope:

Audit Period:
Year Ended December 31, 2004

• Metropolitan Mosquito Control District’s financial statements

The District was created under the authority of Minnesota Statutes, 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 $13.7 million in revenue and spent approximately $12.1 million in 2004.