A board of supervisors is a governing body that oversees the operation of county government in all U.S. counties in Arizona, California, Iowa, Mississippi, Virginia, and Wisconsin as well as 16 counties in New York.

Boards of Supervisors make many decisions that affect the lives of all its county citizens. Among the most critical are those of preparing and adopting an annual budget and determining the tax rate necessary to provide services needed by its citizens.

As cutbacks in state and federal spending are made and as demands placed on local governments become greater, emphasis must be placed on making governments more efficient and productive.

Other important duties of the Board are the adoption of various ordinances, approval of all claims paid, and the employing and guidance of County employees.

The Board of Supervisors is also responsible for preparing the County to accommodate growth in an orderly manner. This includes construction of water and sewer lines, working toward the creation of employment, and participating in programs to create affordable housing and economic growth.