School District of Clay County
Green Cove Springs, Florida
Teacher Inservice Center - Fleming Island High School 2233 Village Square Parkway FEBRUARY 16, 2006 HEARINGS FOR SPECIAL ACTIONS REGARDING STUDENTS - 4:00 PM REGULAR MEETING - 7:00 PM
February Regular Meeting
Agenda Item #17

Item Title
Writeoff NSF Checks- DIS, LAJH, CHS (Revised)



Chapter Seven (School Internal Funds) of the Financial and Program Cost Accounting and Reporting for Public Schools Manual (THE “RED” BOOK) requires under Chapter 7, 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 NSF checks at the above schools.


It is felt that school personnel have made every attempt to recover the funds in question.

Recommended Action
Declare checks uncollectable and grant permission to write off 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:

Larry Davis, Principal, DIS

Ed Paulk, Principal, LAJH

Peter McCabe, Principal, CHS

Roni M. Campbell, Coordinator of Accounting and Internal Accounts


Attachment:  NSF Check Writeoff.pdf