School District of Clay County
Green Cove Springs, Florida
Teacher Inservice Center - Fleming Island High School 2233 Village Square Parkway Hearing for Special Actions Regarding Students - 4:00 p.m. REGULAR MEETING - 7:00 p.m.
September 17, 2009 Regular Meeting with Public Hearing on Budget
Agenda Item #37

Item Title
C-25 Write off Non-Sufficient Funds (NSF) Checks at SLE and RHS


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 checks:

William Campbell   (RHS)   $100

Matthew Dixon (SLE)         $38.95

It is felt that school personnel have made every attempt to recover the funds in question.


Recommended Action
Approve request to write off NSF checks at SLE and RHS, as presented.

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

Submitted By

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

DATA SOURCE:   Dale Eichhorn, Principal, SLE, John Westmoreland,  Principal, RHS, and Roni M. Campbell, Coordinator of Accounting and Internal Accounts