The Kentucky Constitution of 1891 gave the name "Fiscal Court" to the body in each county that would act as that county's government. In Boone County, the Fiscal Court is composed of a County Judge/Executive and three County Commissioners. Each member of the Fiscal Court serves a 4-year term. The title "County Judge/Executive" is a blending of the past and the present, going back to the time when the person elected to this position also presided over judicial proceedings. Although those responsibilities were transferred to Kentucky's court system in 1978, the title remained. As chief executive officer for the County, the Judge/Executive presides over both the legislative and executive branches of County government. The other three members of Fiscal Court are the Commissioners, each representing one of three districts in the County.

County residents are invited and encouraged to attend all Fiscal Court meetings. The Fiscal Court is responsible for setting policy, enacting ordinances, approving the budget and voting on all fiscal matters which pertain to a variety of direct and indirect county services including roads, public safety, parks and recreation, human services, etc.