Three county commissioners (the Board of Commissioners): Control budget; approve zoning; approve annexations to cities and villages; set overall policy; oversee departments under their control County auditor: Values property for taxation; issues dog, kennel, and cigarette licenses; issues licenses for retailers for sales tax purposes; inspects scales, fuel pumps, etc., used in commerce to see that they are accurate; maintains county accounting records and issues annual financial reports County clerk of court of common pleas: Keeps filings of lawsuits and orders of the county Court of Common Pleas, issues and records titles for motor vehicles County coroner: Determines causes of death in certain cases; is the only person with the power to arrest the sheriff[citation needed]. County engineer: Maintains county roads and land maps Prosecuting attorney: Prosecutes felonies and is the legal advisor to all other county officials and departments County recorder: Keeps all land records, including deeds, surveys, mortgages, easements, and liens County treasurer: Collects taxes, invests county money, provides financial oversight to municipalities and school districts in the county County sheriff: Chief law enforcement officer, polices areas without local police, runs the county jail, acts as officer of the local courts (transporting prisoners, serving subpoenas, acting as bailiff, etc.)