Green Cove Springs, Florida
Agenda Item #25
Item Title
C-25 Write off Non-Sufficient Funds (NSF) checks at School(s)
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 the attached NSF checks made payable to Montclair Elementary School.
Recommended Action
Approve request to write off NSF checks, as presented.
Financial Impact
To write off the NSF checks 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: Roni M. Campbell, Coordinator of Accounting and Internal Accounts and Bill Miller, Principal
Attachment: MCE NSF.pdf