Per Curiam.
R.C. 5705.32 empowers the budget commission to initially allocate the library and local government support fund. R.C. 5705.37 authorizes the BTA to modify any action of the commission; its findings replace the commission's findings. Thus, the budget commission first resolves all questions of fact and, on appeal, the BTA reexamines the facts in a trial de novo. Cleveland Pub. Library v. Cuyahoga Cty. Budget Comm. (1986),
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