Green Cove Springs, Florida
Agenda Item #23
Item Title
C-24 Write off Non-Sufficient Checks at Schools
Issue/Rationale
Chapter Seven (School Internal Funds) of the Financial and Program Cost Accounting and Reporting for 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 the action of the School Board. Therefore, we are requisting that permission be granted to write off the following NSF checks made payable to the following schools:
WEC - Shaw, 3.50
DES - McDaniel, 20.00, Rainge, 63.00
GCSJH - Moore, 40.00, Deel, 60.00, Bracewell, 60.00, Maetz, 25.00
KHE - Gowens, 17.00, Lewis, 18.50
MHS - O'Keefe, 10.00
OLJH - Diesen, 112.00, Collins, 50.00, Rham Construction, 50.00, Short, 110.00, Seesock, $26.00
Recommended Action
Approve write-off NSF checks, as presented.
Financial Impact
To write off the NSF checks will reduce the revenues of the school's internal funds.
Submitted By
Dr. George F. Copeland, CPA, Assistant Superintendent for Business Affairs
Data Source: Roni M. Campbell, Coordinator of Internal Accounts, Purchasing and Accounts Payable