Otto v. Wright CountyAnnotate this Case
The legislative amendments to the State Auditor’s responsibilities over audits of Minnesota counties do not violate either the Separation of Powers Clause, Minn. Const. art. III, 1 or the Single Subject Clause, Minn. Const. art. IV, 17.
In 2015, a new statute was enacted that governed the State Auditor’s county-audit responsibilities. The statute allowed counties to choose to have the required audit performed by either a Certified Public Accounting (CPA) firm or the State Auditor. The State Auditor brought this suit arguing that the statute violated the Minnesota Constitution. The district court concluded that the legislative modification of the State Auditor’s duties was constitutional. The court of appeals affirmed. The Supreme Court affirmed, holding that the State’s Auditor’s challenges under the Separation of Powers Clause and the Single Subject Clause failed.