Agenda Plus
School Board of Clay County
December 6, 2018 - Regular School Board Meeting
Title
C14 - NSF WRITE OFF PERMISSION
Description

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 school has collected checks that were returned for non-sufficient funds.  The materials or admission to event purchased by these checks were distributed or attended by the indivduals.  Multiple attempts at collection, including phone calls and letters, from Principal and Bookkeeper, were unsuccessful and in each case the student is not longer enrolled.

SCHOOL MAKER CK # CK DATE AMOUNT PURPOSE
Lakeside Junior High School Shauna Ameye 1179 4/26/16 $110.00 Band Trip
Lakeside Junior High School Sheila Wade 506 8/25/16       2.00 Band 
Lakeside Junior High School Natalia Torress 84 11/16/16     45.00 Yearbook
Lakeside Junior High School Shauna Ameye 248 3/30/17   107.80 Chorus Trip
Lakeside Junior High School Mrs. Kiely 3400 6/2/17     36.00 Band Trip
Lakeside Junior High School Sissy McVey 583 8/17/17       5.00 Lock Rental
Lakeside Junior High School Benjamin Harris 1033 8/23/17     25.00 Gym Clothes

 

Gap Analysis

The school has pursued every avenue available to collect these funds and have been unsuccessful.  Writing off of these checks will allow for reporting of an accurate cash balance of the school's Internal Accounts.

Previous Outcomes

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

Expected Outcomes

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

Strategic Plan Goal

Goal 2;  Strategy 2.4;  Ensure effective and efficient use of resources for fiscal stability.

Recommendation

Approve write off of uncollectible checks as presented.

Contact
Dr. Susan Legutko, Assistant Superintendent of Business Affairs, Roni M. Campbell, Internal Accounts Auditor (904) 336 6746
Financial Impact
To write off uncollectible checks will reduce the revenue of the school's internal accounts.
Review Comments
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