The mission statement of the Finance Division forthe Hamilton County Sheriff’s Office is to ensure that taxpayer’s funds are expended in
the most efficient and effective manner to provide the very best to local law enforcement officials.
Under the guidance of the Sheriff, the Finance Division is directed by the Account and Financial Managers who are assisted by two (2)
The Finance Division is responsible for the development, implementation, maintenance and control of the Sheriff’s Office budget.
The budgets are based upon allocations approved through the Hamilton County Commission and Administrative processes. Budgets are made
up of funds received through the tax base of Hamilton County and when available, Grant funds from several Federal and State programs. Budgets
are maintained for all divisions of the department.
Functions include budgeting and analysis, audit review of accounts, purchasing approval of goods and services, control of expenditures
and payments, department payroll and other data entry functions. In addition, this division is responsible for all grant requests and
grant reporting requirements, deposit of revenue from various sources and other general accounting functions as required.
For Fiscal Year 2008-2009, the budget for the Hamilton County Sheriff’s Office is approximately $27,518,000. The Finance Division is
responsible for all expenditures and to ensure that they meet the needs of the Hamilton County Sheriff’s Office and are in the best
interest of the citizens of Hamilton County.
Highlights from the past fiscal year include development of weekly internal divisional expense reports, bi-weekly internal P&L Statements,
recovery of short payments from payees, timely draw-down of allowable grant expenditures, streamlined grant application processes and additional
cost centers used for tracking purposes. Thankfully and to the credit of current and past individuals of the Finance Division, many of the
processes were already in place. It is the present staff’s goal to build upon the foundation laid by others.
Challenges for the upcoming fiscal year, in addition to maintaining processes already in place, would be to seek additional grant funding.
Currently with the local economy in a period of slower growth patterns and in turn, a sluggish tax base, seeking funds from federal and state
agencies will be vital for new and additional projects. Also, with periods of little or low economic growth, crime patterns increase due to
idle hands, therefore, the demand for law enforcement increases, presenting additional strain on currently stressed resources.
For Fiscal Year beginning July 1, 2009 and ending June 30, 2010, the approved budget for the Hamilton County Sheriff’s Office is approximately
$26,900,000. Roughly 85% of this funding covers personnel related costs, while the balance of 15% would cover various operating costs. The largest
expense by division expense would be the “Jail” which was allocated $10.7M, or 40% of the approved budget, followed by the “Patrol”
which was allocated $8.1M, or 30% of the approved budget. Numerous other divisions, including Administration, Criminal Records, Court Officers,
Criminal Investigations, Fugitive, Civil Process and Special Operations, comprise the remaining $8.1M or 30% of the approved budget.
Jackson P. Ellis - C.P.A. (State of TN, Inactive Status)
HCSO Finance Division
600 Market Street
Chattanooga, TN 37402
Phone # (423) 209-7008
Fax # (423) 209-7025