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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 06-23 Released August 3, 2006

Key Audit Conclusions:
  • The financial statements of the Metropolitan Mosquito Control
    District (District) for the year ended December 31, 2005, were fairly presented, in all material respects, in accordance with generally accepted accounting principles.

  • We did not identify any weaknesses in internal control over financial reporting or 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:

Selected Audit Areas:
  • Cash
  • Inventory and capital assets
  • Revenues
  • Expenses

Agency Background:

The District was created under the authority of Minnesota Statutes 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 $15 million in revenue and spent approximately $13.7 million in 2005.

More Information

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