Chapter Seven (School Internal Funds) of the Financial and Program Cost Accounting and Reporting for Public 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 following NSF check made payable to W.E. Cherry Elementary School (WEC).

Name:  A. Williams   Amount $27 

To write off the NSF check will reduce the revenues of the school’s internal funds account.

Dr. George F. Copeland, CPA, Asst. Superintendent for Business Affairs

DATA SOURCE:

    Angela Whiddon, Principal, WEC
    Roni M. Campbell, Coordinator of Accounting and Internal Accounts