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SYVERSON, RATH AND MEHRER v. PETERSON

Civ. No. 920091.

495 N.W.2d 79 (1993)

SYVERSON, RATH AND MEHRER, P.C., Plaintiff and Appellant, v. Robert PETERSON, North Dakota State Auditor, Defendant and Appellee.

Supreme Court of North Dakota.

January 22, 1993.

Attorney(s) appearing for the Case

Richard B. Baer, P.C. (argued), Bismarck, for plaintiff and appellant.

William G. Peterson (argued), Asst. Atty. Gen., Bismarck, for defendant and appellee.

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...

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