Court Opinion

ID: 9854799
Source: CourtListenerOpinion
Date Created: 2023-09-24 06:14:17.078033+00
Date Added: 2024-06-11T09:23:25.089021
License: Public Domain

Gunter, Justice,
concurring specially.
I concur in the judgment of the court, but I disagree with the majority in that I think that the State Auditor is a member of the legislative department of the state government; and his service as a member of the Authority offends the separation of powers principle.
The legislative branch of the government elects the State Auditor. As I read Code Ann. § 40-1801, the State Auditor is elected by the legislative branch for an indefinite term, and the election by the legislative branch of another individual to be State Auditor effectively discharges the State Auditor then serving. I find no statutory authority for the Governor to discharge a State Auditor, and the Governor merely has power to appoint an interim State Auditor in case of a vacancy in that office pending the election by the General Assembly of a State Auditor at its next regular session. Code Ann. § 40-1801.
Furthermore, the Appropriations Committee of the House and the Appropriations Committee of the Senate "have the right and authority to direct and require the State Auditor to make a special examination into and audit [sic] all of the books, records, accounts, vouchers, warrants, bills and other papers and records, and the financial transaction and management of any department, institution, agency, commission, bureau or office of the State at any time.” Code Ann. § 40-1806.
Because I read these statutory provisions to mean the General Assembly can employ and discharge a State Auditor, and because I read these provisions to mean that the Appropriation Committees of the House and Senate *305have equal power with the Governor in directing the activities of the State Auditor with respect to special examinations and audits of any office of the State, I conclude that the State Auditor is a member of the legislative department rather than a member of the executive department of the government.