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Comprehensive Annual Financial Report - Cobb County

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<strong>Financial</strong> Section<br />

The <strong>Financial</strong> Section includes the Management’s<br />

Discussion and Analysis (MD&A), the basic financial<br />

statements and Required Supplemental Information<br />

(RSI) as well as the independent auditor’s report. The<br />

MD&A is intended to provide users with a narrative<br />

introduction, overview and analysis of the financial<br />

statements. The RSI is intended to provide users with<br />

budgetary comparisons, infrastructure condition and<br />

maintenance data and pension trend data.

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