Green Cove Springs, Florida
Agenda Item #43
Item Title
C-44 Write off Non-Sufficient Funds (NSF) Check at RVE and GPE
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 at Ridgeview Elementary School (RVE) and Grove Park Elementary School (GPE):
Name: Haynes Amount: $20
Name: Sprague Amount: $43.83
Name: Watson Amount: $20
Recommended Action
Approval to write off NSF checks at RVE and GPE, as presented.
Financial Impact
To write off the NSF checks will reduce the revenues of the schools' internal funds.
Submitted By
Dr. George F. Copeland, CPA, Asst. Superintendent for Business Affairs
Data Source: Roni M. Campbell, Coordinator of Accounting and Internal Accounts