Green Cove Springs, Florida
Agenda Item #25
Item Title
C-24 Write off Non-Sufficient Funds Checks at Schools
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 uncollectible 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 the following schools:
Ridgeview Elementary School - Martha Jones in the amount of $100.00
Lake Asbury Junior High School - McKinley D. Lewis in the amount of $20.00
Recommended Action
Approve write-off of NSF checks, as presented.
Financial Impact
To write off the NSF checks will reduce the revenues of the school's internal funds.
Submitted By
Dr. George F. Copeland, CPA, Asst. Superintendent for Business Affairs
Data Source: Roni M. Campbell, Coordinator of Internal Accounts, Purchasing and Accounts Payable.