Minnesota Office of the Legislative Auditor
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Minnesota Sports Facilities Authority
Internal Controls and Compliance Audit

 

Financial Audit Division Report 18-04 Released March 28, 2018

In 2012, the Legislature established the Minnesota Sports Facilities Authority (Authority) as part of the law authorizing the State of Minnesota and City of Minneapolis to construct a new stadium for the Minnesota Vikings. The Authority oversaw the design and construction of the new stadium, now known as U.S. Bank Stadium. The Authority owns the stadium and is responsible for its operation and maintenance.

The Authority entered into three primary agreements for stadium operations: the Stadium Use Agreement with the Minnesota Vikings;1 the Management and Pre-Opening Services Agreement with SMG; and the Food and Beverage, Catering, and Concession Agreement with Aramark Sports and Entertainment Services, LLC.

The Office of the Legislative Auditor conducted this audit to determine whether the Authority and other parties complied with selected provisions of the agreements.

Conclusion

The Minnesota Sports Facilities Authority’s internal controls were adequate to ensure compliance with selected provisions of the Stadium Use Agreement; Management and Pre-Opening Services Agreement; and the Food and Beverage, Catering, and Concession Agreement. In addition, the Authority and other parties complied with the selected provisions of those agreements that we tested.


1 The original Stadium Use Agreement was between the Authority and Minnesota Vikings Football, LLC (the Team). The Team subsequently assigned the agreement to Minnesota Vikings Football Stadium, LLC (StadCo). The Wilf family owns both the Team and StadCo.

More Information

Office of the Legislative Auditor ♦ Room 140, 658 Cedar St., St. Paul, MN 55155