External auditors give Mandan a clean financial opinion but flag repeat control findings at the airport

Mandan's external auditors, Brady Martz, gave the city and its federally tested programs an unmodified (clean) opinion for fiscal year 2025 but reported several findings the city will need to monitor.

Mindy Piatz of Brady Martz told the commission the audit team issued an unmodified opinion on the financial statements and an unmodified report on internal control required by North Dakota Century Code. She noted two findings repeated from the prior year: inadequate segregation of duties at the Mandan Airport (an airport component unit) and the auditors’ preparation of the financial statements — a task that should be performed by management.

On the single audit, the auditors tested three federal programs including highway planning and drinking water grants and reported unmodified opinions but flagged two findings tied to the Flood Mitigation Assistance program: insufficient internal control documentation over program costs and lack of documentation of vendor checks against the federal suspended/debarred list. Piatz said management implemented corrective actions once the issues were raised. She also summarized key financial highlights: total assets rose about $70.3 million and capital asset increases tied to Memorial Highway accounted for roughly $54 million of that change; total revenues for 2025 were about $107 million.

Commissioners moved to accept the audit report and the motion passed on roll call.