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 Robert M. Paterson Elementary and Tynes Elementary School.

It is felt that school personnel have made every attempt to recover the funds in question.

To write off the NSF checks will reduce the revenues of the school’s internal funds account.

PES

Tracy Hetherington, Check #1181, Amount:  $23.00

Dannie W. Sherwin, Check #1659, Amount:  $5.00

Diane Santora, Check #1296, Amount:  $9.25

TES

Roger Johns, Jr., Check #1043, Amount:  $30.00

Kenneth Hyatt, Check #411, Amount:  $28.00

Joseph Hanke, Check #2007, Amount:  $2.95

Dr. George F. Copeland, CPA, Asst. Superintendent for Business Affairs

Data Source:  Roni M. Campbell, Coordinator of Accounting and Internal Accounts

Jean H. Newhall, Principal, Tynes Elementary School

Terry Grieninger, Principal, Robert M. Paterson Elementary School