Consolidated Manual 

• Financial Management of Georgia LUAs Manual.pdf

​​Expanded Manual​

• ​​​​​​​​Introduction​​​
  
• CrossWalk of Old Index to New Index ( Aug 2017)​
• Preface
• How to Use This Manual

Section I - Generally Accepted Accounting and Financial Reporting Principles

• Chapter I - 1 - Introduction to LUA Accounting
  
• Chapter I - 2 - Basic Accounting Theory​
  
• Chapter I - 3 - Double Entry Accounting​
  
• Chapter I - 4 - Accounting Records​
  
• ​Chapter I - 5 - Principles of Accounting​
• Chapter I - 6 - Fund Accounting​​
  
• Chapter I - 7 - Summary of the Basis of Accounting/Measurement Focus
• ​Chapter I - 8 - Budgetary Accounting​
• Chapter I - 9 - Revenue and Receipt Accounting​
• Chapter I - 10 - Expenditure and Disbursement Accounting​
  
• Chapter I - 11 - Payroll Accounting​
  
• Chapter I - 12 - Inventory Accounting for Consumable Supplies​​
  
• Chapter I - 13 - Interfund Activities
• ​Chapter I - 14 - General Fund​
  
• Chapter I - 15 - Capital Projects Funds
  
• Chapter I - 16 - Debt Service Funds​
• Chapter I - 17 - Capita​l Assets​​​​
  
• ​Chapter I - 18 - Long Term Liabilities​
  
• Chapter I - 19 - Enterprise Funds
• Chapter I - 20 - Internal Service Funds
• Chapter I - 21 - Fiduciary Funds.pdf​

Section II - Financial Reporting

• Chapter II - 1 - Interim Financial Reporting​​
  
• Chapter II - 2 - Annual Financial Reporting​
• Chapter II - 3 - Converting from the Fund Financial Reporting Level to the Government-Wide Financial Reporting Level​
  
• Chapter II - 4 - Audit Reports, Financial Reporting Certificates
• Chapter II - 5 - 2 CFR Part 200 - Uniform Administrative Requirements
  
• Chapter ​II - 6 - Annual Financial Reports Closing the Fiscal Year State Reporting Budgets
  
• Chapter II - 7 - QBE Funding Formula
• Chapter II - 8 - Reporting for High and Moderate Risk LEAs​
  
• Chapter II - 9 - Indirect Cost Rates​​
  

Section III - The Accounting Cycle Procedures

• Chapter III - 1 - Cash Receipts
  
• Chapter III - 2 - Cash Disbursements
• Chapter III - 3 - Payroll Administration
• Chapter III - 4 - Inventories​

Section IV - Financial Management

• Chapter IV - 1 - Developing Financial Policies
• Chapter IV - 2 - Preparing Operating Budgets_2018
  
• Chapter IV - 3 - Preparing a Capital Improvements Program​
• Chapter IV - 4 - Purchasing
  
• Chapter IV - 5 - Debt Issuance and Administration
  
• Chapter IV - 6 - Managing Cash and Investments​
• Chapter IV - 7 - Implementing a Capital Assets Management System
  
• Chapter IV - 8 - The Annual Audit
• Chapter IV - 9 - Risk Management​​

Section V - Other Information

• Chapter V - 1 - State and Federal Fiscal Rules and Procedures​
• Chapter V - 2 - School Nutrition Program Accounting Procedures​
• Chapter V - 3 - Records Management
• Chapter V - 4 - School Activity Funds​
• Chapter V - 5 - Charter Schools​​​
  
• Chapter V - 6 - Statewide Travel Regulations​​

Section VI - Regional Educational Service Agencies

• Chapter VI - 1 - Regional Educational Service Agencies​​

Section VII - Appendices

• Chapter VII - 1 - Acronyms and Reference Material.pdf
  
• Chapter VII - 2 - Glossary of Terms
  
• Chapter VII - 3 - Chart of Accounts
  
• ​Chapter VII - 4 - Revenues GASB 34
• Chapter VII - 5 - Classification of Expenses - GASB 34
• Chapter VII - 6 - Required Notes Disclosures
• Chapter VII - 7 - Accrual of Salaries and Benefits
• Chapter VII - 8 - US Ed Cost Allocation Guide 2017 ​​

Section VIII - Recommended Best Practices

• Chapter VIII - 1 - Fund Balance Policy effective June 30, 2011​
  
• Chapter VIII - 2 - Intangible Asset Policy Template
  

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.