Green Cove Springs, Florida
Agenda Item #27
Item Title
C-27 Write off NSF Check at Swimming Pen Creek Elementary School
Issue/Rationale
Chapter Seven (School Internal Funds) of the Financial and Program Cost Accounting and Reporting for Florida 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 check made payable to Swimming Pen Creek Elementary:
Name: Huff, Check Number: 733, Check Amount: $21.65
School personnel have made every attempt to recover the funds in question.
Recommended Action
Approval write off of NSF check at Swimming Pen Creek Elementary as presented.
Financial Impact
To write off the NSF check will reduce the revenues of the school's internal funds account.
Submitted By
Dr. George F. Copeland, CPA, Asst. Superintendent for Business Affairs
DATA SOURCE: Lenore Paulk, Principal
Roni M. Campbell, Coordinator of Accounting and Internal Accounts