School District of Clay County
Green Cove Springs, Florida
Teacher Inservice Center - Fleming Island High School 2233 Village Square Parkway Hearings for Special Actions regarding Students - 4:00 p.m. REGULAR MEETING - 7:00 P.M.
February 17, 2011 Regular Meeting
Agenda Item #26


Item Title
C-25 Write off Non-Sufficient Funds (NSF) Checks at AES

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 checks made payable to Argyle Elementary School (AES).
Name:  Maria Bush  Check Amount:  $29

Name: Edward Dwyer  Check Amount:  $25

Name:  Cheryl Benvaidez  Check Amount:  $13

Name:  Michelle Loggins  Check Amount:  $40

Name:  Maria Acosta  Check Amount:  $20



Recommended Action
Approve the request to write off the NSF checks at AES, as presented.

Financial Impact
To write off the NSF checks 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:  Theresa Roman, Principal, AES

                              Roni M. Campbell, Coordinator of Accounting and Internal Accounts