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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Metropolitan Mosquito Control District
Financial Statement Audit

Financial Audit Division Report 09-01 Released January 15, 2009


  • The Metropolitan Mosquito Control District’s (district) financial statements for the year ended December 31, 2007, were presented fairly in accordance with generally accepted accounting principles in all material respects.
  • The district’s internal controls for selected financial operations were adequate to safeguard receipts and assets, accurately paid employees and vendors in accordance with management’s authorization, produced reliable financial information, and complied with finance-related legal requirements.
  • The district complied with the finance-related legal requirements we tested.

Audit Objectives and Scope

Audit Objectives:
  • To give an opinion on the district’s financial statements.
  • To review internal controls over selected financial operations.
  • To determine compliance with finance-related legal requirements.
Audit Period: The year ended December 31, 2007

Areas Audited
  • Cash and Investments
  • Inventory and Fixed Assets
  • Operating Expenses
  • Receipts
  • Payroll Expenses


The Metropolitan Mosquito Control District is responsible for controlling mosquitoes, black flies, and ticks in the seven-county Twin Cities metropolitan area. The district is governed by the Metropolitan Mosquito Control Commission (commission) composed of 18 county commissioners from the seven metropolitan counties. The commission sets the annual budget, develops policies, and oversees the district’s operations. The district was established by the Minnesota Legislature in 1958.

The district’s budget is supported primarily from property taxes assessed to homeowners within the seven-county metropolitan area. The district earned approximately $17.1 million in revenue and spent $13.8 million on operations during the year ended December 31, 2007.

More Information

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