Comprehensive Annual Financial Report - Cobb County

Business-type activities:
Miscellaneous $ 913,102 $ 1,487,088 $ - $ - $ - $ -
Gain or (loss) on sale of capital assets 47,478 - 157,878 985,040 (143,065) 79,951
Increase/decrease in fair market value - - (18) (2,543) 7,325 (275,732)
Unrestricted investment earnings 3,569,886 5,371,893 3,677,132 2,395,842 2,295,482 5,842,748
Transfers (4,439,403) (2,643,338) (6,057,506) (1,563,897) (1,290,340) (507,300)
Total business-type activities $ 91,063 $ 4,215,643 $ (2,222,514) $ 1,814,442 $ 869,402 $ 5,139,667
Total primary government $ 459,431,309 $ 402,406,742 $ 276,231,591 $ 258,833,725 $ 262,880,476 $ 335,058,106
Change in Net Assets Before Restatement
Governmental activities $ 130,522,961 $ 98,424,985 $ 10,063,964 $ 17,675,485 $ (71,432) $ 88,315,174
Business-type activities 46,326,999 48,825,822 37,401,851 56,644,435 71,225,322 44,009,117
Total primary government $ 176,849,960 $ 147,250,807 $ 47,465,815 $ 74,319,920 $ 71,153,890 $ 132,324,291
Restatement
Governmental activities $ - $ (1,391,003) $ (53,650,392) $ - $ - $ -
Business-type activities - - - - (99,989) -
Total primary government $ - $ (1,391,003) $ (53,650,392) $ - $ (99,989) $ -
Change in Net Assets After Restatement
Governmental activities $ 130,522,961 $ 97,033,982 $ (43,586,428) $ 17,675,485 $ (71,432) $ 88,315,174
Business-type activities 46,326,999 48,825,822 37,401,851 56,644,435 71,125,333 44,009,117
Total primary government $ 176,849,960 $ 145,859,804 $ (6,184,577) $ 74,319,920 $ 71,053,901 $ 132,324,291
Source: Basic Financial Statements
Note: Accrual-basis financial information for Cobb County as a whole is available back to 2002 only, the year
GASB 34 was implemented.
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