Cobb County, Georgia — budget and audited financial figures taken only from the county's own published documents: the FY2025-2026 Biennial Budget Book and the FY2024 Annual Comprehensive Financial Report (ACFR). Every figure is labeled with its fiscal year. Cobb County's fiscal year runs October 1 – September 30.
The biennial book presents FY2025 as the Adopted budget and FY2026 as the Proposed budget. In the book's own words, the document "incorporates the adopted FY 2025 budget, and the Proposed FY 2026 budget," and because Georgia law requires budgets to be adopted annually, "the second year of the biennial period is a recommendation only" — an amended version of the FY2026 figures was to be adopted in July 2025 for the fiscal period October 1, 2025 – September 30, 2026.
This page follows the book's labels exactly: FY2025 figures are marked Adopted, FY2026 figures are marked Proposed (as presented in the book).
Operating budgets by fund, exactly as tabled in the budget book's Operating Budgets Summary — FY2025 Adopted alongside the book's FY2026 Proposed column — followed by the capital funds from its Capital Funds Summary. Amounts are budgeted revenues, which the book balances with budgeted expenditures at the fund level.
Source: Cobb County FY2025-2026 Biennial Budget Book — "Operating Budgets Summary" and "Capital Funds Summary" tables (FY2025 Adopted / FY2026 Proposed columns). Combined totals are the sum of the book's own operating and capital totals.
The budget book's only by-department presentation is its Department/Fund Matrix of FY2025 Appropriated Operating Funds. These are the ten largest entries in that matrix, with each amount exactly as printed and its share of the FY2025 adopted total operating funds of $1,276,073,566, computed from the book's own numbers. The top ten together account for 73.77% of FY2025 adopted operating funds.
Source: Cobb County FY2025-2026 Biennial Budget Book — "Cobb County Government Department/Fund Matrix, FY 2025 Appropriated Operating Funds" (TOTALS column, all operating funds combined per department). Shares computed from the matrix amounts and the book's FY2025 adopted total operating funds.
Audited actuals for the fiscal year ended September 30, 2024, from the county's Annual Comprehensive Financial Report. These are results after the fact, not budget figures.
The ACFR's Management's Discussion & Analysis summarizes the debt position as: "As of September 30, 2024, Cobb County had a net of $515.4 million in outstanding long-term debt, which does not include interest expense. Of the outstanding amount, $430.1 million comprises revenue bonds (net of bond premium)." The exact totals above are from Note 7, Long-Term Obligations, and sum to the MD&A's rounded figures.
Source: Cobb County Annual Comprehensive Financial Report, fiscal year ended September 30, 2024 — Governmental Funds Balance Sheet; Statement of Revenues, Expenditures and Changes in Fund Balances; Note 7, Long-Term Obligations; and Management's Discussion & Analysis.
Two different kinds of numbers. The budget figures on this page are plans adopted — or, for FY2026, proposed — in advance. The ACFR figures are audited actual results after the fiscal year closed. They are not interchangeable, and each figure above is labeled with the fiscal year and document it came from.
Fiscal years. Cobb County's fiscal year runs October 1 – September 30. FY2025 ran October 1, 2024 – September 30, 2025; FY2026 runs October 1, 2025 – September 30, 2026; the ACFR covers FY2024, the year ended September 30, 2024.
Adopted vs. proposed. The FY2025-2026 Biennial Budget Book incorporates the adopted FY2025 budget and the proposed FY2026 budget. The book states that, under Georgia law requiring annual adoption, the second year of the biennial period is a recommendation only, and that an amended version of the FY2026 figures would be adopted in July 2025. FY2026 amounts on this page are therefore labeled "Proposed (as presented in the book)" rather than adopted.
Why the department breakdown is FY2025. The budget book's by-department matrix is presented for FY2025 appropriated operating funds only; no FY2026 by-department table appears in the book, so none is shown here. Shares in that section are computed from the book's own amounts against its FY2025 adopted total operating funds of $1,276,073,566.
Combined totals. Where a combined total is shown (for example, total budget = operating + capital), it is the sum of totals printed in the documents themselves, and the components are shown alongside it. The budget book describes the FY2025 adopted combined total as "just over $1.422 billion," consistent with the summed $1,422,773,068.
Both documents are published by Cobb County on its own asset host. No figure on this page comes from any other source.