Green Cove Springs, Florida
Agenda Item #21
Item Title
C-21 Write-Off Uncollectible Checks at Schools
Issue/Rationale
Chapter Eight (School Internal Funds) of the Financial and Program Cost Accounting Reporting of the Florida 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 action of the School Board. Therefore, we are requesting that permission be granted to write off the following checks made payable to the following schools:
DES - Spencer, $24.00 & $10.00, Irizarry, $22.00, Kraft, $25.00
FIHS - Butler, $40.00, Unknown, $100.00, Paige, $235.00 and Wolfe, $15.00
KHE - Chapman, $12.00, Mizell, $20.00, Raulerson, $20.00
LSJH - Smith, $18.00, Leslie, $22.00
MRE - Biscardi, $26.00
OLJH - Zehriny, $30.00, Lisenba, $25.00, Harvell, $130.00, Brown, $83.00, Nolan, $135.00, Eagle Brick Construction, $25.00, McCormick, $30.00
POE - Calloway, $10.00, Bernard, $64.00, Everett, $43.00
Recommended Action
Approve write off of uncollectible checks as presented.
Financial Impact
To write off uncollectible checks will reduce the revenues of the school's internal funds.
Submitted By
Dr. Susan Legutko, Assistant Superintendent for Business Affairs and Roni M. Campbell, Internal Accounts Auditor