Comprehensive Annual Financial Report - Cobb County

Cobb County, Georgia
Schedule of Findings and Questioned Costs
Year Ended September 30, 2007
Section I—Summary of Auditor's Results
Financial Statements
Type of auditor's report issued:
Internal control over financial reporting:
Material weakness identified?
Reportable condition identified
not considered to be material weaknesses?
unqualified
yes X
yes X
Noncompliance material to financial statements
noted?
Federal Awards
Internal Control over major programs:
Material weakness identified?
Reportable condition identified
not considered to be material weaknesses?
Type of auditor's report issued on compliance
for major programs:
Any audit findings disclosed that are required
to be reported in accordance with
Circular A-133, Section .510(a)?
Identification of major programs:
yes
yes
yes
unqualified
yes
X
X
X
X
CFDA Number
16.710
93.044 & 93.045
20.507
Name of Federal Programs
COPS Technology Initiative
Special Programs for the Aging
Federal Transit Administration
Dollar threshold used to distinguish
between Type A and Type B programs: $ 729.597
Auditee qualified as low-risk auditee? ____ yes X
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