Chapter Eight (School Internal Funds) of the Financial and Program Cost Accounting Reporting of the 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 action of the School Board.  The schools have collected checks that were returned for non-sufficient funds.  The materials (or field trips) purchased by these checks were distributed or attended by the individuals.  Multiple attempts at collection, including redeposit of returned check, phone calls, letters from bookkeeper and letters from Principal, were unsuccessful and in each case the student is no longer enrolled.

The schools have pursued every avenue available to collect these funds and have been unsuccessful.  Writing off of these checks will allow for an accurate cash balance of each school's internal accounts.

After Board approval schools have written off uncollectible NSF checks and financial reporting included an accurate cash balance.

After Board approval schools will write off uncollectible NSF checks and financial reporting will include an accurate cash balance. 

The district ensures fiscal responsibility and equitable distribution of resources.

Approve write off of uncollectible checks as presented.

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