Three county commissioners constitute the chief governing board for Union County government are responsible for policy making, fiscal management, and administration, and together with their executive staff, manage a large and diverse organization. The commissioners are responsible for the preparation, adoption and execution of the annual county budget. They name department heads and appoint various boards, authorities, and committees. The commissioners partner with the Court of Common Pleas in the administration of the court, offices of the court, and corrections. The commissioners are responsible for tax assessment and administration, emergency management, planning, the conduct of elections, upkeep of county buildings and bridges, and economic development.