• Introduction
| Latest Changes
• Preface
• How to Use This Manual

• Chapter 1 - Introduction to LUA Accounting
• Chapter 2 - Basic Accounting Theory
• Chapter 3 - Double Entry Accounting
• Chapter 4 - Accounting Records
• Chapter 5 - Principles of Accounting
• Chapter 6 - Fund Accounting
• Chapter 7 - Summary of the Basis of Accounting/Measurement Focus
• Chapter 8 - Budgetary Accounting
• Chapter 9 - Revenue and Receipt Accounting
• Chapter 10 - Expenditure and Disbursement Acounting
• Chapter 11 - Payroll Accounting
• Chapter 12 - Inventory Accounting for Consumable Supplies
• Chapter 13 - Interfund Activities
• Chapter 14 - Capital Projects Funds
• Chapter 15 - Debt Service Funds
• Chapter 16 - Capital Assets
• Chapter 16A - Intangible Assets
• Chapter 17 - Long Term Debt
• Chapter 18 - Enterprise Funds
• Chapter 19 - Internal Service Funds
• Chapter 20 - Fiduciary Funds

• Chapter 21 - Interim Financial Reporting
• Chapter 22A - Annual Financial Reporting
• Chapter 22B - Auditor's Reports
• Chapter 22C - Basic Financial Statements
• Chapter 22D - Notes to the Financial Statements
• Chapter 22E - Comprehensive Annual Financial Report
• Chapter 22F - The Financial Reporting Awards Program
• Chapter 22G - Converting from the Fund Financial Reporting Level to the Government-wide Financial Reporting Level
• Chapter 22H - Preparing for a Governmental Accounting Standards Board (GASB) 34 Audit
• Chapter 22I - The Single Audit Act Amendments of 1996
• Chapter 23A - Overview of Annual State Financial/Budget Report
• Chapter 23B - Closing the Fiscal Year
• Chapter 23C - Budget and Financial Data Review and Transmission
• Chapter 23D - CS-1 Salary and Travel Report Requirements
• Chapter 24 - The QBE Funding Formula
• Chapter 25 - Governmental Fund Deficits
• Chapter 26 - Indirect Costs Rates
• Chapter 26A - Accounting and Financial Reporting for Pollution Remediation Obligations

• Chapter 27 - Cash Receipts
• Chapter 28 - Cash Disbursements
• Chapter 29 - Payroll Administration
• Chapter 30 - Inventories

• Chapter 31 - Developing Financial Policies
• Chapter 32 - Preparing Operating Budgets
• Chapter 33 - Preparing a Capital improvements Program
• Chapter 34 - Purchasing
• Chapter 35 - Debt Issuance and Administration
• Chapter 36 - Managing Cash and Investments
• Chapter 37 - Implementing a Capital Assets Management System
• Chapter 38 - The Annual Audit
• Chapter 39 - Risk Management

• Chapter 40 - Statewide Travel Regulations
• Chapter 41 - State and Federal Fiscal Rules and Procedures
• Chapter 41A - School Nutrition Program Accounting Procedures
• Chapter 42 - Records Management
• Chapter 43 - School Activity Accounts
• Chapter 43A - Charter Schools

• Chapter 44 - Regional Educational Service Agencies

• Appendix A - Accounting Accronyms
• Appendix B - Glossary of Terms
• Appendix C - Chart of Accounts
• Appendix D - Illustrative Comprehensive Annual Financial Report (CAFR)
• Appendix E-1 Data Transmission Dates
• Appendix E-2 Data File Specifications
• Appendix E-3 Financial Data Single Fund Transmission
• Appendix E-4 Financial Data (All) Funds Transmission
• Appendix F - Revenues GASB 34
• Appendix G - Classification of Expenses - GASB 34
• Appendix H - Required Notes Disclosures
• Appendix I - Accrual of Salaries and Benefits
• Appendix J - Financial Statement Checklist
• Appendix K - QBE Expenditure Tests
• Appendix L - CS1 Instructions
• Appendix M - Supplementary Materials to Determine Impairment of an Asset
• Appendix M1 - Decision Flowchart
• Appendix M2 - Deflated Depreciation Replacement Calculation
• Appendix M3 - Restoration Cost Calculation
• Appendix M4 - Service Units Calculation
• Appendix M5 - Impairment of Capital Asset Illustrations
• Appendix N - Accounting and Financial Reporting for Pollution Remediation Obligations Decision Tree

The Financial Management for Georgia Local Units of Administration Manual is currently being revised by the Department's Financial Review office. As additional topics are prepared for the Manual, they will be added to this web page. You are encouraged to check back intermittently for the addition of these topics. For assistance with the information provided, please contact Financial Review at (404) 656-2447.