Green Cove Springs, Florida
Agenda Item #23
Item Title
C-23 Write Off NSF Checks at Schools
Issue/Rationale
Chapter Seven (School Internal Funds) of the Financial and Program Cost Accounting and Reporting for Public 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 NSF checks at the following schools:
Ridgeview High School - Total Amount of NSF Checks - $2,990.00
Grove Park Elementary School - Total Amount of NSF Checks - $75.55
Lake Asbury Elementary School - Total Amount of NSF Checks - $116.75
Detailed information regarding the NSF checks is listed in the attached letters.
Recommended Action
Approve the request to write off NSF checks.
Financial Impact
To write off the NSF checks will reduce the revenues of the schools' internal fund accounts.
Submitted By
Dr. George F. Copeland, CPA, Asst. Superintendent for Business Affairs
Data Source: Roni M. Campbell, Coordinator of Accounting and Internal Accounts
John Westmoreland, Principal
Lynda C. Braxton, Principal
Jackie Cory, Principal
Attachment: RHS.pdf
Attachment: GPE.pdf
Attachment: LAE.pdf