Comprehensive Annual Financial Report - Cobb County
Comprehensive Annual Financial Report - Cobb County
Comprehensive Annual Financial Report - Cobb County
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COBB COUNTY, GEORGIA<br />
COMPREHENSIVE ANNUAL FINANCIAL REPORT<br />
SEPTEMBER 30, 2007<br />
____________________________________________________________________________________________<br />
____________________________________________________________________________________________<br />
TABLE OF CONTENTS<br />
Required Supplemental Information:<br />
Analysis of Funding Progress and Schedule of Employer Contribtuions ............................................ 74<br />
Notes to Required Supplementary Information...............................................................................75-76<br />
Nonmajor Funds:<br />
Nonmajor Governmental Fund Descriptions...................................................................................77-78<br />
Combining Balance Sheet – All Nonmajor Governmental Funds........................................................ 79<br />
Combining Statement of Revenues, Expenditures and Changes in Fund Balances –<br />
All Nonmajor Governmental Funds............................................................................................... 80<br />
Combining Balance Sheet – Special Revenue Funds......................................................................81-82<br />
Combining Statement of Revenues, Expenditures and Changes in Fund Balances –<br />
Special Revenue Funds.............................................................................................................83-84<br />
Combining Balance Sheet – Capital Projects Funds ............................................................................ 85<br />
Combining Statement of Revenues, Expenditures and Changes in Fund Balances –<br />
Capital Projects Funds ................................................................................................................... 86<br />
Schedule of Revenues, Expenditures and Changes in Fund Balance –<br />
Budget and Actual - Debt Service Fund ........................................................................................ 87<br />
Schedule of Revenues, Expenditures and Changes in Fund Balance –<br />
Budget and Actual (Budgetary Basis) – Law Library.................................................................... 88<br />
Schedule of Revenues, Expenditures and Changes in Fund Balance –<br />
Budget and Actual – Community Services.................................................................................... 89<br />
Schedule of Revenues, Expenditures and Changes in Fund Balance –<br />
Budget and Actual (Budgetary Basis) – <strong>Cobb</strong> Senior Services ..................................................... 90<br />
Schedule of Revenues, Expenditures and Changes in Fund Balance –<br />
Budget and Actual – Hotel/Motel Tax .......................................................................................... 91<br />
Schedule of Revenues, Expenditures and Changes in Fund Balance –<br />
Budget and Actual (Budgetary Basis) – Emergency 911 .............................................................. 92<br />
Schedule of Revenues, Expenditures and Changes in Fund Balance –<br />
Budget and Actual (Budgetary Basis) – Parking Deck Facility..................................................... 93<br />
Schedule of Revenues, Expenditures and Changes in Fund Balance –<br />
Budget and Actual (Budgetary Basis) – 800 MHz ........................................................................ 94<br />
Combining Balance Sheet – Nonmajor Enterprise Funds ...............................................................95-96<br />
Combining Statement of Revenues, Expenses and Changes in Fund Net Assets –<br />
Nonmajor Enterprise Funds ........................................................................................................... 97<br />
Combining Statement of Cash Flows – Nonmajor Enterprise Funds..............................................98-99<br />
Combining Statement of Changes in Assets and Liabilities –<br />
Agency Funds .......................................................................................................................100-101<br />
Supplemental Information:<br />
Schedule of Revenues, Expenditures and Changes in Fund Balance –<br />
Budget and Actual (Budgetary Basis) – General Fund.........................................................102-108
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