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

and

Name:  Monique Jackson   Check No.:  834

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

and

Name:  Jamie Milton            Check No.:  4009

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

and

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

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

and

Name:  Nancy Buffington               Check No.:  148

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

and

Name:   Spellman & Roman Business   Check No.:  1083

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

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

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