Auditors give Big Spring a clean opinion but note prior-year timing finding

Feb 17, 2026

Boyer & Ritter issued an unmodified (clean) opinion on Big Spring SD's 2024–25 financial statements while reporting a prior-year single-audit timing finding; the change in GASB rules increased the district's compensated-absence liability by about $1.2 million, auditors said.

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Boyer & Ritter presented the Big Spring School District's 2024–25 audit and issued an unmodified opinion on the financial statements, a result the auditor described as the "best possible" outcome for an engagement. Auditor Sahi Zaherich said the firm also completed the single-audit compliance work and reported an unmodified opinion on the child-nutrition major program.

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