In a landmark decision handed down February 3, 1940, the case Wright v. Callahan (61 Idaho 167-183; 1940) found that the "... entire statute creating office of state comptroller (was) void for unconstitutionality of part, the essential purpose of which (was) to divest the state auditor of his constitutional powers and duties ..."  The court also stated the "legislature may prescribe duties in addition to those prescribed by the Constitution, provided, those prescribed by the legislature do not conflict with the duties either expressly or impliedly prescribed by the Constitution.
This landmark decision in Wright v. Callahan (61 Idaho 167-183; 1940) established that the "... entire statute establishing the office of state auditor was unconstitutional because it sought to eliminate the state auditor's constitutional powers and duties ..." The court also clarified that "the legislature can define additional roles for the state auditor, provided these extra responsibilities do not conflict with the constitutional obligations either explicitly or implicitly stated.