Who does the sheriff answer to?

In most states, a County Sherriff is a directly-elected position responsible to the voters of his/her County. Without money, however, the office can do little so budgets passed by the county's Board, Commission or however-named local taxing body provide a FUNCTIONAL responsibility to that body. In short, your County Commission probably "fie" the Sherriff, but they can make his orher job MUCH harder (or easier) depending on relationships.