Syverson, Rath & Mehrer, P.C. v. Peterson

MESCHKE, Justice.

The accounting firm of Syverson, Rath, and Mehrer, P.C. (Syverson) appeals a judgment for the State Auditor. The judgment ruled that NDCC 54-10-14 constitutionally authorized the State Auditor to charge a fee to a public accountant who audits a political subdivision “for the related costs of reviewing the audit report.” We affirm.

Until 1967, the State Auditor audited state agencies but not the political subdivisions of the State. NDCC 54-10-01(2). The 1967 North Dakota Legislature directed the State Auditor to audit the political subdivisions, as well, transferring that…