The major areas of responsibilities of the Commission are as follows:
- Administer the County’s finances
- Serve as custodians of all County property
- Collect taxes as required by state law
- To promote Tourism and Industrial Development within Etowah County
- To oversee the construction and maintenance of County roads and bridges
- Provide funding for the following county elected officials, departments, and functions:
- Sheriff’s Department
- County Detention Center
- Probate Judge’s Office
- Revenue Commissioner’s Office
- County road and bridge construction/maintenance
- All elections except for city elections
- Juvenile Probation & Detention
- Coroner
The Commission also provides matching funds for the following Federal and State grant programs:
- Sheriff’s Drug Task Force Program
- Sheriff’s COP Grant
- Rural Transportation
- Retired Senior Volunteer Program
- DARE Program
The County also is required to provide space and partial funding for the following state offices:
- Circuit and District Judges
- District Attorney’s Office
- Veteran’s Administration
- Board of Registrars
- Board of Equalization
- Etowah County Board of Education
- Auburn Extension Service
- Emergency Management