OPINION
CAPPY, Justice.
The issues presented by this appeal involve the propriety of several surcharges levied against the Commissioners of Washington County by the Controller in her 1983, 1984 and 1985 Annual Financial Reports.
The 1983, 1984 and 1985 Annual Financial Reports filed by the County Controller contained sixteen surcharges levied against the Commissioners and two surcharges levied against the Sheriff on...
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