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VIGIL V. STATE AUDITOR'S OFFICE, 2005-NMCA-096, 138 N.M. 63, 116 P.3d 854
ROBERT E. VIGIL,
Petitioner-Appellant,
v.
STATE AUDITOR'S OFFICE OF THE
STATE OF NEW MEXICO and DOMINGO
P. MARTINEZ, STATE AUDITOR, in his
official and individual capacities, and the
ACCOUNTING FIRM OF DENNIS R. KENNEDY,
P.C., and DENNIS R. KENNEDY, C.P.A., president
and owner of Dennis R. Kennedy, P.C.,
Respondents-Appellees.

Docket No. 24,225
COURT OF APPEALS OF NEW MEXICO
2005-NMCA-096, 138 N.M. 163, 116 P.3d 854
June 1, 2005, Filed

APPEAL FROM THE DISTRICT COURT OF SANTA FE COUNTY, Carol J. Vigil, District Judge.
Certiorari Denied, No. 29,314, July 21, 2005. Released for Publication August 2, 2005. Corrections August 2, 2005.
COUNSEL
Dave Romero, Jr., Romero Law Firm, P.A., Las Vegas, NM, for Appellant. Sean Olivas, Keleher & McLeod, P.A., Albuquerque, NM, for Appellees State Auditor's Office of the State of New Mexico and Domingo P. Martinez. David N. Hernandez, Albuquerque, NM, for Appellees Dennis R. Kennedy, P.C. and Dennis R. Kennedy, C.P.A.

JUDGES
CYNTHIA A. FRY, Judge. WE CONCUR: A. JOSEPH ALARID, Judge, RODERICK T. KENNEDY, Judge. AUTHOR: CYNTHIA A. FRY.

OPINION
FRY, Judge.
{1} This case involves a dispute between two state auditors, Plaintiff Robert E. Vigil and Defendant Domingo P. Martinez.  After Vigil left office as state auditor, Martinez took over and had an independent audit performed on Vigil's work at the agency by Defendant Dennis R. Kennedy, C.P.A., and his Albuquerque accounting firm, Dennis R. Kennedy, P.C.  The report issued by Kennedy made several findings that were unfavorable to Vigil, and Vigil subsequently filed a complaint against Defendants Martinez, Kennedy, and the Office of the State Auditor

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New Mexico Law