In cas­es of finan­cial emer­gen­cies in the Sheriff’s Depart­ment, the Sher­iff shall lay off deputies to rec­ti­fy such emer­gency after tak­ing into account employ­ee com­pe­tence and senior­i­ty, sub­ject to appeal to the Mer­it Com­mis­sion.  The Mer­it Com­mis­sion shall make final and bind­ing deci­sions in cas­es of appeals.