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Agenda Plus
School Board of Clay County
March 5, 2020 Regular School Board Meeting
C13 - NSF Write-off Permission

Chapter Eight (School Internal Funds) of the Financial and Program Cost Accounting Report of the 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. The school has collected chks that were returned for non-sufficient funds. The materials or admission to the event purchased by these checks were distributed or attended by the individuals. Multiple attempts at collection, including phone calls and letters, from Principal and Bookkeeper, were unsuccessful and in each case, the student is no longer enrolled. 

Clay Hill Elementary Sporty Thigpen 1029 6/6/2018 $20.00 Yearbook
Clay Hill Elementary Mandy Nason 3393 4/30/2018 $32.00 Field Trip
Clay Hill Elementary Amanda Fennel 1121 11/29/2018 $25.00 Field Trip
Gap Analysis

The school has pursued every avenue available to collect these funds and have been unsuccessful. Writing off of these checks will allow for the reporting of an accurate cash balance of the school's Internal Accounts.

Previous Outcomes

After Board approval school has written off uncollectible NSF checks and financial reporting included an accurate cash balance.

Expected Outcomes

After Board approval school will write off uncollectible NSF checks and financial reporting will include an accurate cash balance.

Strategic Plan Goal

Goal; Strategy 2:4; Ensure effective and efficient use of resources for fiscal stability.


Approve write off of uncollectible checks as presented.

Dr. Susan Legutko, Assistant Superintendent of Business Affairs, Mary Kay Kirk, Coordinator of Internal Accounts (904) 336-6746
Financial Impact
To write off uncollectible checks will reduce the revenue of the school's Internal Accounts.
Review Comments
CHE 2020 write off documents.pdf