Auditors issue clean opinion on Big Spring SD financial statements; one timing finding noted

Feb 18, 2026

External auditors Boyer and Ritter delivered a clean (unmodified) opinion on Big Spring School District's 2024'025 financial statements and on the child nutrition compliance audit, but recorded a prior-year finding tied to late submission of the single audit.

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Sanai "Z" Dzharovich of accounting firm Boyer and Ritter presented the district's 2024'025 audit and said the firm issued an unmodified (clean) opinion on the financial statements and on the major federal program selected for testing, the child nutrition cluster. "We have issued an unmodified opinion," Dzharovich said, calling it "the best possible result" from an audit engagement.

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