BYRON-BERGEN CENTRAL SCHOOL DISTRICT

EXTRACLASSROOM ACTIVITY

JUNE 30, 2024

INDEPENDENT AUDITORS’ REPORT

The Board of Education
Byron-Bergen Central School District

Qualified Opinion

We have audited the accompanying schedule of additions and deductions of Byron-Bergen Central School District (the District) Extraclassroom Activity for the year ended June 30, 2024, and the related notes to the schedule.

In our opinion, except for the possible effects of the matter discussed in the Basis for Qualified Opinion section of our report, the schedule referred to in the first paragraph presents fairly, in all material respects, the additions and deductions of Byron-Bergen Central School District Extraclassroom Activity for the year ended June 30, 2024, in accordance with accounting principles generally accepted in the United States of America (GAAP).

Basis for Qualified Opinion

Certain accounting records of Byron-Bergen Central School District Extraclassroom Activity accounts were not adequate for us to form an opinion regarding the completeness of additions in the accompanying schedule stated at $120,380.

We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS). Our responsibilities under those standards are further described in the Auditors’ Responsibilities for the Audit of the Schedule section of our report. We are required to be independent of the District, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified audit opinion.

Responsibilities of Management for the Schedule

Management is responsible for the preparation and fair presentation of this schedule in accordance with GAAP, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the schedule that is free from material misstatement, whether due to fraud or error.

Auditors’ Responsibilities for the Audit of the Schedule

Our objectives are to obtain reasonable assurance about whether the schedule as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgement made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS; we:

	Exercise professional judgement and maintain professional skepticism throughout the audit.
	Identify and assess the risks of material misstatement of the schedule, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures on the schedule.
	 Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
	Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the schedule.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.

September 20, 2024

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BYRON-BERGEN CENTRAL SCHOOL DISTRICT EXTRACLASSROOM ACTIVITY

Schedule of Additions and Deductions

For the year ended June 30, 2024

July 1, 2023	Additions	Deductions	June 30, 2024

Junior/Senior High School: Class Clubs:
2022 2023 2024 2025 2026 2027
Apiary Club Baseball Club
Boys Basketball Club Boys Soccer Club Cheerleading Club Cross Country Club
Future Farmers of America Club HS Drama Club
Girls Basketball Club Girls Soccer Club Golf Club
Junior Honor Society Club Outdoor Adventure Club Robotics Club
Students Against Drunk Driving Club School Store
Science Olympiad Club Senior Art Club
Senior Band Club Senior Chorale Club Senior Council Club
Senior Honor Society Club Ski Club
Softball Club Steppin Up Club HS Spanish Club Swimming Club Track & Field Club Wrestling Club Volleyball Club Varsity Club
Total Junior/Senior High School

$	 234     $ 2,311 4,018 3,602 1,995
12,507 5,091 1,772 2,737 2,088 90 5,794 1,833 1,789 1,952 260 173 586 1,305 1,194 3,339 -
570 474 68 8,147 5,819 606 1,001 9
241 516 327 5,749 70 713 2,496
$	81,476     $

-     $ -
27,445 2,188 3,104 661 908
-2,863 7,495 573 6,680
13,424 -
3,419 -
921 652 -
--
1,315 363
--
21,296 9,954 -
-----
1,267 --
271 104,799     $

234     $ 2,311
26,787 146 1,498 154 1,528 142 4,333 9,535 550 4,747 14,698 -
2,851 -1,087 394 923
-56
580 202 -
-7,629 4,032 -
14 --
105 -
1,734 ---
86,270     $

--
4,676 5,644 3,601 13,014 4,471 1,630 1,267 48
113 7,727 559 1,789 2,520 260
7 844 382
1,194 3,283 735 731 474 68
21,814 11,741 606 987
9 241 411 327
5,282 70 713 2,767
100,005

See accompanying notes.	3

BYRON-BERGEN CENTRAL SCHOOL DISTRICT EXTRACLASSROOM ACTIVITY

Schedule of Additions and Deductions (continued)

For the year ended June 30, 2024

July 1, 2023	Additions	Deductions	June 30, 2024

Elementary School: Class Clubs:
2028 2029 2030
Elementary Council Yearbook Club
Total Elementary School

Totals

$	1,799     $ 36
-23,376 184
$	25,395     $

$	106,871     $

2,576     $ 5,930
190 6,885 -
15,581     $

120,380     $

2,599     $ 4,154
104 7,428 -
14,285     $

100,555     $

1,776 1,812 86 22,833 184 26,691

126,696

See accompanying notes.	4

BYRON-BERGEN CENTRAL SCHOOL DISTRICT EXTRACLASSROOM ACTIVITY

Notes to the Schedule

1. Summary of Significant Accounting Policies

Financial Reporting Entity

Extraclassroom Activity accounts are those operated by and for the students. Proceeds are voluntarily collected by students and are spent by them, as they deem appropriate under established guidelines. The Extraclassroom Activity accounts are included in the financial statements of Byron-Bergen Central School District in the Statement of Fiduciary Net Position and the Statement of Changes in Fiduciary Net Position.

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