Skip to main content Skip to office menu Skip to footer
3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Metropolitan Sports Facilities Commission


Financial Audit Division Report 06-22 Released July 27, 2006

Key Conclusions:
  • We issued an unqualified opinion on the Metropolitan Sports Facilities Commission’s financial statements as of and for the year ended December 31, 2005.

  • We identified one concern in our Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards.


  • The Commission has not adequately defined and documented contract terms or solicited proposals for its advertising consultant services.
   Audit Scope:

Audit Period:
Fiscal Year Ended December 31, 2005

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.  The Commission earned approximately $40 million in revenue and spent over $45 million in fiscal year 2005.

More Information

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