Chapter Seven (School Internal funds) of the Financial and Program Cost Accounting and Reporting for Florida Schools Manual (The "Red" Book) requires under 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 following NSF checks made payable to Swimming Pen Creek (SPC) Elementary and Orange Park Junior High (OPJH):

SPC

Name:  Brooks, Check Amount:  $12.50

Name:  Bryant, Check Amount:  $6.50

Name:  Huff, Check Amount:  $21.65

OPJH

Name:  Guerry, Check Amount:  $20.00

Name:  McCance, Check Amount: $20.00

Name:  Wilson, Check Amount:  $35.00

Name:  Crawford, Check Amount:  $20.00

Name:  McDaniel, Check Amount:  $12.00

Name:  Barry, Check Amount:  $20.00

Name:  Escudero, Check Amount:  $35.60

School personnel have made every attempt to recover the funds in question.

Approval to write off the NSF checks, as presented.

To write off the NSF checks will reduce the revenues of the schools' internal funds.

Dr. George F. Copeland, CPA, Asst. Superintendent for Business Affairs

DATA SOURCE:      Lenore Paulk, Principal

                              James Young, Principal

                              Roni M. Campbell, Coordinator of Accounting and Internal Accounts