Otto v. Wright Cnty.

GILDEA, Chief Justice.

In 2015, a new statute was enacted that governs the State Auditor's responsibilities over audits of Minnesota counties. The new statute allows counties to "choose to have the [required] audit" performed by either a Certified Public Accounting (CPA) firm or the State Auditor. Minn. Stat. § 6.481, subd. 2 (2016). The State Auditor contends that the new statute violates the Separation of Powers Clause, Minn. Const. art. III, § 1, and the Single Subject Clause, Minn. Const. art. IV, § 17. The district court held that the legislative modification of the State Auditor's duties…