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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Metropolitan Sports Facilities Commission
Financial Statement Audit


Financial Audit Division Report 09-25 Released July 30, 2009


  • The Metropolitan Sports Facilities Commission’s (commission) financial statements for the year ended December 31, 2008, were presented fairly in accordance with generally accepted accounting principles in all material respects.
  • Generally, the commission had adequate internal controls for selected financial operations we tested. However, the commission had internal control weaknesses related to the procurement of goods and services and the accuracy of capital asset records.
  • Generally, the commission complied with the finance-related legal requirements we tested. However, commission staff did not always adhere to its procurement policies.


  • Prior Audit Finding Partially Resolved: The commission did not consistently follow its purchasing policies.
  • Prior Audit Finding Not Resolved: The commission did not have adequate controls to assure that its capital asset records were accurate.

Audit Objectives and Scope

Audit Objectives:
  • To give an opinion on the commission’s financial statements.
  • To review internal controls over selected financial operations.
  • To determine compliance with finance-related legal requirements.

Audit Period: The fiscal year ended December 31, 2008.

Areas Audited:
  • Cash and Investments
  • Concessions
  • Operating Expenses
  • Capital Assets
  • Revenues
  • Payroll Expenses



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 $52 million in revenue and spent $58 million on operations during fiscal year 2008.

More Information

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