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 School Board of Clay County |
C13 - NSF Write-off Permission
Chapter Eight (School Internal Funds) of the Financial and Program Cost Accounting Report 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 the action of the School Board. The school has collected chks that were returned for non-sufficient funds. The materials or admission to the event purchased by these checks were distributed or attended by the individuals. Multiple attempts at collection, including phone calls and letters, from Principal and Bookkeeper, were unsuccessful and in each case, the student is no longer enrolled.
| SCHOOL | MAKER | CK # | CK DATE | AMOUNT | PURPOSE |
| Clay Hill Elementary | Sporty Thigpen | 1029 | 6/6/2018 | $20.00 | Yearbook |
| Clay Hill Elementary | Mandy Nason | 3393 | 4/30/2018 | $32.00 | Field Trip |
| Clay Hill Elementary | Amanda Fennel | 1121 | 11/29/2018 | $25.00 | Field Trip |
The school has pursued every avenue available to collect these funds and have been unsuccessful. Writing off of these checks will allow for the reporting of an accurate cash balance of the school's Internal Accounts.
After Board approval school has written off uncollectible NSF checks and financial reporting included an accurate cash balance.
After Board approval school will write off uncollectible NSF checks and financial reporting will include an accurate cash balance.
Goal; Strategy 2:4; Ensure effective and efficient use of resources for fiscal stability.
Approve write off of uncollectible checks as presented.
Dr. Susan Legutko, Assistant Superintendent of Business Affairs, Mary Kay Kirk, Coordinator of Internal Accounts (904) 336-6746
To write off uncollectible checks will reduce the revenue of the school's Internal Accounts.
CHE 2020 write off documents.pdf