The Board of Supervisors serves as the administrative and policy-making body for Linn County and oversees County programs that serve residents and businesses. These responsibilities include: Setting fiscal policy Establishing tax rate to support County programs and services Budget appropriations for all areas of County government Health and social service needs for Linn County Land use planning and development within unincorporated Linn County Secondary roads The Board of Supervisors reviews and sets the annual budgets for all County departments including the offices of other County elected officials: Auditor, County Attorney, Recorder, Sheriff, and Treasurer. Directors of the following County departments report to the Board of Supervisors: Finance and Budget, Facilities, Human Resources, Engineering and Secondary Roads, Information Technology, Linn County Community Services, LIFTS, Planning and Development, Purchasing, Risk Management, Soil Conservation, and Veteran Affairs. The County has more than 750 employees.