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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 07-18 Released July 18, 2007

Key Conclusions:

We concluded that the commission’s financial statements for the year ended December 31, 2006, were fairly presented, in all material respects, in accordance with generally accepted accounting principles, and the commission’s internal controls over financial reporting were adequate.

The report contains no findings related to internal controls or finance-related legal compliance.
   Audit Scope:

Audit Period:
Year ended December 31, 2006

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 $50 million in revenue and spent $54 million on operations during fiscal year 2006.



More Information

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