Chapter Seven (School Internal Funds) of the Financial and Program Cost Accounting and Reporting for Public 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 non-sufficient funds (NSF) check at Grove Park Elementary School.

Name:  Charles Smith         Amount:  $35.22

To write off the NSF checks will reduce the revenues of the school’s internal funds account.

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

Data Source:  Lynda Braxton, Principal, Roni M. Campbell, Coordinator of Accounting and Internal Accounts