Opinion ID: 1825826
Heading Depth: 1
Heading Rank: 3

Heading: Budgets of the offices of the auditor, treasurer, and county recorder.

Text: Each appealing officer requested an increase in his budget, based principally upon an assertion by each that increases in the salaries of their staff were necessary. While the county board failed in the affidavits submitted to the district court to address the issue of the budgets, the evidence submitted by the appealing officers fails to establish that the budgets were set in an arbitrary manner. They presented no evidence showing that their budgets were such that they could not adequately perform the functions of their office or that their ability to otherwise discharge their duties was impaired. The affidavits submitted by the officers contain no facts which would support their conclusionary statements that they needed larger budgets. [7] As we stated previously, the appealing officers have the burden of proof under the statute. That burden has not been met here, and the district court erred in finding that the board's actions were improper.