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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 09-29 Released September 3, 2009


  • The Metropolitan Mosquito Control District’s (district) financial statements for the year ended December 31, 2008, 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 fiscal year ended December 31, 2008

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

More Information

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