Comprehensive Annual Financial Report - Cobb County

Cobb County, Georgia
Notes To Schedule Of Expenditures Of Federal Awards
For The Fiscal Year Ended September 30, 2007
1. General
The accompanying Schedule of Expenditures of Federal Awards presents the activity of
all federal awards received by Cobb County, Georgia. All federal awards received
directly from federal agencies, as well as federal awards passed through other
government agencies, is included in this schedule.
2. Basis of Accounting
The accompanying Schedule of Expenditures of Federal Awards is presented using the
modified accrual basis of accounting, which is described in Note 1C of the County's
financial statements.
3. Relationship to Federal Financial Reports
Amounts reported in the accompanying schedule agree with the amounts reported in the
related federal financial reports.
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