Lincoln County is governed by a five member Board of Commissioners. The county is divided into four commission districts from which part time commissioners are elected to serve four year terms. The terms are staggered, with District one and District two Commissioners being elected in the same year as the governor and District three and District four Commissioners and the Chairman elected in the same year as the presidential election.

The chairman, who is the chief elected officer responsible for the daily operations of the county government, is elected county wide every four years. As the board's presiding officer, the chairman sets the agenda and is responsible for the orderly conduct of commission meetings. It is the chairman's duty to enforce the rules of procedure that have been adopted by the board.

Together with the members of the board, the chairman formulates policy and develops long range plans for the community. The board of Commissioners is also responsible for the adoption of the budget after annual budget meetings are held with constitutional officers and department heads. Public hearings on the budget are cunducted as required by law prior to adopting the milage rate.