School District of Clay County
Green Cove Springs, Florida
Teacher Training Center - Fleming Island High School 2233 Village Square Parkway Hearings for Special Actions Regarding Students - 3:30 p.m. Regular Meeting Time: 7:00 p.m.
February 18, 2010 Regular Meeting
Agenda Item #22

Item Title
C-23 Write off Non-Sufficient Funds (NSF) Checks at AES


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 uncollectible 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 checks at Argyle Elementary School.

Name:  Janet Morgan   Check No.:  1084

Check Date:  4-28-08   Check Amount:  $20


Name:  Monique Jackson   Check No.:  834

Check Date:  4-8-08            Check Amount:  $21


Name:  Jamie Milton            Check No.:  4009

Check Date:  3-4-08            Check Amount:  $26


Name:  Dexter & Dexter Assoc.   Check No.:  2072

Check Date:  10-2-08            Check Amount:  $30


Name:  Nancy Buffington               Check No.:  148

Check Date:  9-12-08               Check Amount:  $25


Name:   Spellman & Roman Business   Check No.:  1083

Check Date:  9-12-08                  Check Amount:  $14

Recommended Action
Approve request to write off NSF checks at AES 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:  Theresa Roman, Assistant Principal, AES

                     Roni M. Campbell, Coordinator of Accounting and Internal Accounts