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 following NSF check at Swimming Pen Creek Elementary School:

Name:  Dawn Tobler      Amount:  $25

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

DATA SOURCE:  Lenore Paulk,  Principal, SPC
        Roni M. Campbell, Coordinator of Accounting and Internal Accounts