Views of Hamilton County
Blue Rounded Corner
Our mission is to provide an independent and objective assurance of governmental activities designed to add value, improve operations and help achieve county-wide goals.
Primary functions of the Internal Audit Department include audits of departments, offices, agencies, programs, etc. which operate under the auspices of Hamilton County Government. Audits may include reviews of internal control and accounting systems, reviews of the efficiency and effectiveness of programs or activities, and compliance, performance and financial audits.
• Conduct timely internal audits and reviews while serving as a resource to Hamilton County Government and its constituents
• Perform duties in accordance with the highest professional standards
• Conduct external audits to ensure Hotel-Motel Taxes are collected and remitted properly
• Minimize fraud, theft, waste and abuse of government funds via discovery, investigation, tips, fraud hot-line, etc.
• Ensure financial transactions are in compliance with State laws
• Train/assist departments with necessary tools to understand business and financial tasks
• Perform annual reporting of Debt Service and Cost of Housing inmates
• Biennial reviews of Volunteer Fire Departments and Rescue Services
  • This office annually visits 90+ Hotels/Motels/Bed & Breakfasts/AirBNB’s/VRBO’s for audits of Occupancy Taxes for Hamilton County, Cities of Chattanooga, East Ridge, Collegedale and Red Bank.
  • We perform annual audits and prepare financial statements for eight constitutional offices which include Circuit Court Clerk, Clerk & Master, Criminal Court Clerk, County Clerk, Juvenile Court Clerk, Register, Sheriff and Trustee. All of our preliminary work is forwarded to the County’s external auditors, Mauldin & Jenkins, LLC, who subsequently will provide an “audit opinion”.
  • We audit the Sheriff’s Drug Vault annually and attend at least one court ordered drug destruction.
  • Several annual inventories will be audited by us before being forwarded to the proper accounting division for recording.  
  • We attend various vehicle and property auctions throughout the year to ensure accuracy of sales and receipt of funds.
  • We schedule audits of various government offices and programs, while still being available to investigate any new issues and/or provide technical assistance to staff.


This office is comprised of ten employees with over 185 years of governmental experience. We currently have four CPA’s (Certified Public Accountants), two CGFM’s (Certified Government Financial Managers), and three CCFO’s (Certified County Finance Officers). Each auditor is required to complete forty hours of Continuing Professional Education each year.

To Report Fraud, Waste & Abuse:
Dial 1-800-232-5454 or Click here to be directed to the online reporting form.
page bottom