Green Cove Springs, Florida
Agenda Item #26
Item Title
C-25 Write Off Non Sufficient Funds (NSF) Check at DIS
Issue/Rationale
Chapter Seven (School Internal Funds) of the Financial and Program Cost Accounting and Reporting for Florida Schools Manual (THE “RED” BOOK) requires under Section III 1.6(b) that a check can be declared uncollectable and written off the books only by the action of the School Board. Therefore, we are requesting that permission be granted to write off a NSF check made payable to Doctors Inlet Elementary School in the amount of $7.00.
Recommended Action
Approve the request to write off the NSF check at Doctors Inlet Elementary School, as presented.
Financial Impact
To write off the NSF check will reduce the revenues of the school’s internal funds account.
Submitted By
Dr. George F. Copeland, CPA, Asst. Superintendent for Business Affairs
DATA SOURCE:
Anne H. Miller, Principal, DIS and Roni M. Campbell, Coordinator of Accounting and Internal Accounts