Green Cove Springs, Florida
Agenda Item #32
Item Title
C-31 Write off Non-Sufficient Funds checks at Schools
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 Seciton 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 following NSF checks made payable to Wilkinson Elementary School:
Archies - 20.00
Burnard - 10.00
Torres - 32.00
Highland - 117.00
Gomez - 24.00
Tucker 10.00
Layback & Look - 18.00
Unknown - 20.00
Total: $251.00
Recommended Action
Approve write-off of 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, Asst. Superintendent for Business Affairs
Data Source: Roni M. Campbell, Coordinator of Internal Accounts, Purchasing, and Accounts Payable