The Financial Management for Georgia Local Units of Administration (LUA) is designed to
assist LUAs with improving their financial management systems. The manual may be used
as an educational tool for new personnel or for those less experienced, and as a reference
guide for experienced personnel. The manual can serve as an introductory text for those
needing to familiarize themselves with LUA financial management and the financial
requirements for Georgia LUAs. On the other hand, this manual can aid those already
proficient in these disciplines by serving as a reference tool that provides quick access to
needed information.