We audited Public Assistance funds awarded to Cobb County, Georgia (County) (FIPS Code 067-99067-00). Our audit objective was to determine whether the County accounted for and expended Federal Emergency Management Agency (FEMA) funds according to Federal regulations and FEMA guidelines. The County received a Public Assistance grant award of $7.7 million from the Georgia Emergency Management Agency (Georgia), a FEMA grantee, for damages resulting from severe storms and flooding, which occurred in September 2009. The award provided 75 percent FEMA funding for debris removal, emergency protective measures, and permanent repairs to buildings and facilities. The award consisted of 32 large projects and 184 small projects.