Abel v. Madden

KAUGER, Justice.

The issues presented are whether the Pottawatomie County Excise Board (Board), appellee, failed to examine the Sheriffs estimate of needs and provide adequate funding; whether the Board improperly considered a nonrecurrent revenue source in the final budget; and whether the County Commissioners failed to follow statutory procedures in preparing a financial statement. We find that: 1) when the items budgeted are excessive, the Board has the authority to reduce the proposed budget; 2) the Board may not consider nonrecurrent sources of revenue when determining the budget…