I'm installing a spa with a Midwest Electric 60A GFCI spa disconnect panel (#UG412RMW260P)between the spa and the house main service panel, but I'm confused which lugs in the disconnect box to connect the "hot" wires (Red & Black) to from my house service panel? This panel has two sets of lugs below the GFCI breaker and I'm not sure if one set is for "black" and the other for "red" connections, or if one lug set is for one set of black and red connections and the other for a second set of black and red connections. Is anyone familiar with this panel's configuration and can lend some advice? Picture of the panel is attached.

Your incoming neutral wire is hooked up incorrectly and you're in violation of NEC with what you're using as the ground wire. I'd suggest calling an experienced, qualified, licensed electrician.

Typical DIY electrical work, no conduit connectors. Call in a professional to check and repair this installation.

the site below has a useful wirirng diagram. The problem with this device is that it is poorly labeled and the wiring diagram that comes with it is for a plug, not a hot tub.

http://www.spadepot.com/spacyclopedia/wiring-hot-tub-spa.htm?gclid=CNO1x5LzyqkCFQYbQgodyA3LNw