The Board of Supervisor's duties are varied and its authority embraces practically every aspect of County Government.
The Board acts as a general business manager for County Government and some of their duties and powers include:
- Prepares the County Budget, determines tax requirements needed and levies taxes to raise revenue for expenditures.
- Serves as trustees to over 200 drainage districts.
- Appoints and fixes salaries of certain offices, deputies, permanent and temporary help, and fills vacancies in elective county offices, except members of its own body. Vacancies in the Board of Supervisors are filled by appointment made by the County Auditor, County Treasurer and County Recorder.
- Establishes policies and provides adequate funding in order to properly maintain over 1,100 miles of county roads.
- Responsible for certain social welfare programs for the citizens.
- Performs a variety of duties relating to agriculture and conservation, including participation in flood and erosion control, appointment of a Conservation Board, establishing drainage districts and zoning of County lands.
- Makes official canvass of voters of the County following primary, general and special elections.
- All bills paid by the County must be allowed by the Board of Supervisors before payment can be made by the County.
- Approve Beer, Liquor and Cigarette licenses, sending these results to the Beer and Liquor Control Department in Ankeny, Iowa, for final approval.
- Established the observed county holidays in which county offices will be closed.