The County desires the auditor to express an opinion on the fair presentation of its financial statements in conformity with generally accepted accounting principles and Government Auditing Standards. The audit shall include an examination of the financial statements of all accounts and funds of the County except the Sanilac County Road Commission, Sanilac County Community Mental Health and Sanilac Transportation, which are audited separately. However, the Road Commission, Community Mental Health and Transportation financial statements will be referenced in the County’s financial statements. These audits are to be conducted in accordance with the American Institute of Certified Public Accountants, Audits of State and Local Governmental Units, General Accounting Office (GAO) set by the Comptroller General of the United States.
