Green Cove Springs, Florida
Agenda Item #32
Item Title
C-34 Write Off Non Sufficient Funds (NSF) Checks at TBE, SPC, CGE, & RHS
Issue/Rationale
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 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 attached NSF checks made payable to Ridgeview High School, Coppergate Elementary School, Thunderbolt Elementary School, and Swimming Pen Creek Elementary School.
Recommended Action
Approve write off of NSF checks, as presented.
Financial Impact
To write off the NSF checks will reduce the revenues of the schools' internal funds.
Submitted By
Dr. George F. Copeland, CPA, Asst. Superintendent for Business Affairs
Data Source: Roni M. Campbell, Coordinator of Accounting and Internal Accounts
Attachment: Checks NSF Checks.pdf