We are honored to present Cobb County’s Popular Annual Financial Report (PAFR) for the fiscal year ending September 30, 2024. This report represents the ongoing efforts of the County to remain transparent, effective, and engaging. In addition, this report provides an update on the progress we have achieved together and the investments that continue to shape the vibrant community we call home. Cobb County remains steadfast in its commitment to enhancing the quality of life for all residents through investments that align with the County’s overarching Strategic Plan by addressing the key outcome areas of public safety, infrastructure, mobility and transportation, community development, and quality of life. These strategic investments ensure that our county remains an excellent place to live, work, and play.

Cobb County Government has traditionally operated on a biennial budget system, which means we plan our spending over a two-year period. This approach provides a longer-term perspective on financial planning and aims to enhance efficiency and stability in budget management. Although we prepare and present the budget two years at a time, by law, we must adopt each budget annually. The second year of the biennial budget is an amended budget.

A large number of non-profit and intergovernmental organizations request financial assistance from the Board of Commissioners. When these organizations (grantees) receive county-funded grants, they become expenders of public money. It is also the Board of Commissioners’ responsibility to ensure judicious management of public funds awarded to grant recipients. Therefore, the Board of Commissioners may require a detailed accounting of all expenditures from recipients.

The acceptance of public money constitutes an agreement with the recipient to faithfully account for all monies received from the county. Grant recipients agree to maintain accurate records of the receipt and disposition of all county funds, and to make these records available for inspection and audit.