MARIETTA, Ga. — A Cobb County grand jury has indicted former Cobb County police officer Matthew Clements Abbott on 24 criminal counts after prosecutors alleged he possessed sexually explicit images and videos of children and sent graphic messages involving minors, including during a period when he was still employed as a sworn officer. Court records reported by the Marietta Daily Journal show the indictment contains 24 charges. Channel 2 Action News, citing the indictment, reported that 14 of those counts are sexual exploitation of children.

The indictment, according to that reporting, alleges Abbott had numerous sexually explicit pictures and videos of children and sent messages describing incest and other sexual acts. Prosecutors allege the conduct spanned about two years while Abbott was working as a police officer. An indictment is an accusation. It is not a conviction.

Abbott is presumed innocent unless a court finds him guilty. The indictment is the latest step in a case that began with Abbott’s arrest on Aug. 21, 2025. The Georgia Bureau of Investigation Child Exploitation and Computer Crimes Unit charged him then with distribution of obscene material, two counts of public indecency, and violation of oath by a public officer.

The GBI said Cobb County police requested the investigation after the Utah Attorney General’s Office identified Abbott during a separate inquiry. Investigators from Cobb police and the Utah Internet Crimes Against Children Task Force assisted. A search warrant was executed at Abbott’s Marietta home, and he was booked into the Cobb County Jail. Arrest warrants described three alleged incidents in 2025, all while Abbott was on duty.

On Feb. 5, 2025, warrants alleged, Abbott was at the East Cobb Government Center, home to Precinct 4 on Lower Roswell Road, when he sent an electronic message describing explicit sexual acts with children between the ages of 8 and 12, knowing the obscene nature of the material. The recipient has not been publicly identified. Reporting on the warrants also stated the message was sent while he was in uniform.

On June 2, 2025, around 1:30 p.m., warrants alleged Abbott committed public indecency by performing a lewd act and exposing himself in the parking lot of Kincaid Elementary School in northeast Cobb. The school was closed for summer break. The warrant did not state whether anyone else was present. On June 9, 2025, warrants alleged Abbott exposed himself and masturbated in the parking lot of The Church of Jesus Christ of Latter-day Saints on New MacLand Road in Powder Springs, again while on duty.

Those earlier accusations form the foundation of the case now expanded by the grand jury. Public reporting has confirmed the 24-count total and the 14 sexual exploitation counts. It has not independently itemized every remaining count in open sources reviewed for this report. The prosecution also continues to pursue the earlier categories of alleged offenses: distributing obscene material, public indecency, and violation of oath of office.

Abbott joined the Cobb County Police Department in January 2016 and was assigned to Precinct 4. After the arrest, the department immediately relieved him of duty. Interim Chief Dan Ferrell said at the time, “The people of Cobb County expect and deserve officers who uphold the law and conduct themselves with integrity, both on and off duty. The allegations in this case are extremely disturbing and do not reflect the values of our department.”

Ferrell said the department opened an internal investigation and would follow the facts and due process. Records from the Georgia Peace Officer Standards and Training Council showed Abbott’s police certification was suspended after the arrest. Channel 2 later reported that POST records show he resigned in lieu of termination after the allegations surfaced. He is no longer a Cobb County police officer.

Abbott was first held without bond. Court records cited in September 2026 reporting show he has since been released on bond and is required to wear an ankle monitor while the case proceeds. The Cobb County District Attorney’s Office has not issued a detailed public breakdown of every count in the new indictment in materials reviewed for this article. In Georgia, a grand jury indictment typically moves a felony case into Superior Court.

The next steps generally include arraignment on the indictment, pretrial motions, and either a plea or trial. No public trial date was identified in the latest reporting.