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About Finance

Department Responsibilities

  • Maintaining and administering the County’s financial records in conformance with GAAP
  • Payroll administration
  • Manage debt issuance and monitoring
  • Long-range financial planning
  • Vendor payments and maintenance within the financial system
  • Federal government regulatory reporting
  • Maintaining property and inventory records
  • Grant accounting
  • Administering safety and liability programs and claims management (Risk Management)
  • Maintain the County’s cash and investments
  • Prepare and administer the annual budget
  • Bank reconciliations

General Accounting

General Accounting is responsible for:

  • Maintaining and administering the County’s financial records in conformance with the Generally Accepted Accounting Principles (GAAP)
  • Long-range financial planning
  • Federal government regulatory reporting
  • Maintaining property and inventory records
  • Grant accounting

Accounts Payable

5 dollar bill

Accounts Payable is responsible for:

  • Maintaining Vendor Master Lists
  • Vendor Payments

New Vendors

Vendors who wish to do business with Cobb County must submit a completed Vendor Registration Form.

New Vendors can register online, and existing vendors can log in using our vendor webapp.

Confused? Read our online registration instructions.

Vendors can also download and submit a Vendor Registration Form and email the completed and signed form to [email protected] or mail the completed form to:

Cobb County Finance Department
100 Cherokee Street, Suite 400 
Marietta, GA 30090
(770) 528-1501 (Fax)

We also offer a blank W9 Form for vendors who need one.

Risk Management

2009 Cobb County flooded neighborhood

The Risk Management Division, operating under direction of the Finance Director/Comptroller, serves the needs of the Board of Commissioners, County Manager, other County Departments and the general public.

Risk Management is responsible for:

  • Risk identification through the means of inspecting, observing and analyzing the operations of each department throughout the county
  • Risk measurement and analysis of the potential exposure of the risk
  • Risk financing through means of establishing adequate claims funding, purchasing insurance and retention
  • Risk control through a comprehensive safety program, safety exposure and proper maintenance in handling risk
  • Budgeting for claims, safety, and insurance costs and allocating the claims cost by department

Risk Management Documents

Below are documents detailing risk management controls for Cobb County Government employees.

General Information

Do you have any statistics about the level of services Cobb County provides?

Some miscellaneous statistics about the level of services Cobb County provides can be found on the Comprehensive Annual Financial Report (CAFR) page.

When are your check runs for accounts payable?

Accounts Payable checks are run once a week on Thursday.  The Accounts Payable division is continuing its Paperless initiative with enrolling all Vendors for EFT to eliminate the "check printing" process and to cut down on costs.

Do you have any demographic statistics on Cobb County?

Yes, there are some demographic statistics on the Economic Development Department's website.

What is the County’s fiscal year?

October 1 – September 30

How do I become a vendor with Cobb County?

Vendors who wish to do business with Cobb County must go online and complete the Vendor Application at
Once complete you should send a copy of your W9 to [email protected], so they can activate your Vendor Number.  Your Vendor Number will be "inactive" until a W9 is received.

What process do I follow to apply for a job with the Finance Department?

Check the Human Resources (HR) website to find out if any openings currently exist. If there are, fill out an application form that can also be found at the HR website. Make sure it is received by the HR department by the date indicated on the job posting.

You may download an application, or learn more about benefits and the hiring process and check current openings in our HR Department.

What is the County’s policy regarding investments?

Our investment objectives are to:

  1. Sufficiently diversify all funds so as to protect the principal from potential losses
  2. To obtain market rates of return while adhering to all state, federal and local laws and generally accepted accounting principles.

Our four goals concerning investments are, in rank order, legality, safety, liquidity, and yield.

What is the County’s fixed asset policy?

Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, bridges, sidewalks, and similar items), are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. The government defines capital assets as assets costing more than $5,000 and with an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized. Improvements are capitalized and depreciated over the remaining useful lives of the related fixed assets, as applicable. Interest incurred during the construction phase of capital assets of business-type activities is included as part of the capitalized value of the assets constructed.

Capital assets of the primary government, as well as the component units, are depreciated using the straight-line method over the estimated useful lives.


What are the millage rates for the General Fund, Fire Fund and Debt Service Fund?

The Board of Commissioners reduced the millage rate (the measure used to assess property taxes) for 10 consecutive years from 1993 to 2002. The overall millage rate remained the same from 2002 to 2005 at 9.72 mills. The Board of Commissioners reduced the millage rate in 2006.

The General Fund was reduced by .03 mills to 6.82 mills; the Fire Fund was reduced by .09 mills to 2.56 mills; and the rate for the Debt Service Fund remained at .22 mills for a total of 9.60 mills.

In 2011 the Board of Commissioners raised the millage rate temporarily from 9.60 to 11.11 to adjust with the ever declining property tax rates. In 2014 the Board of Commissioners voted to lower the millage rate to 10.91.

Who are the County’s largest property taxpayers?

The ten largest commercial taxpayers are:

  • Georgia Power Co.
  • Home Depot
  • Ohio Teacher’s Retirement Fund
  • SP4
  • Cobb EMC
  • Bellsouth Telecommunications
  • Lockheed Martin Corp
  • Wildwood Properties
  • Walton Communities
  • Diamondrock Waverly Owner, LLC
How can I get information about my property tax assessment?

You can get information by accessing the Tax Assessors Web site at:

How can I get information regarding my property tax bill?

You can get information by accessing the Tax Commissioners Web site at:


Is the County audited?


Each year an independent audit is conducted on the books of Cobb County Government. The March 10, 2014 auditor’s report states in part, “In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, business-type activities, the aggregate discretely presented component units, each major fund and the aggregate remaining fund information of Cobb County, Georgia as of September 30, 2013, and the respective changes in financial position and the cash flows, where applicable, thereof and the respective budgetary comparison for the General Fund and the Major Special Revenue Fund for the year then ended, in conformity with accounting principles generally accepted in the United States of America.”

The complete auditor’s opinion letter and other financial information are included in the Comprehensive Annual Financial Report (CAFR) on this Web site.