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 action of the School Board. The school has collected checks that were returned for non-sufficient funds. The materials or admission to events purchased by these checks were distributed or attended by the individuals. Multiple attempts at collection, including phone calls and letters, from the Principal and Bookkeeper, were unsuccessful, and in each case.

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.