Financial Statement Audits Each proposal must address itself to the conduct of audits and expression of opinions upon the Winthrop University (“Winthrop”) financial statements for the years ended June 30, 2024, 2025, 2026, 2027, and 2028. The proposal must address itself to the conduct of audits performed in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States of America. Single Audits Each proposal must address itself to the conduct of single audits and expression of opinions upon the Winthrop University (“Winthrop”) financial statements and compliance for the years ended June 30, 2024, 2025, 2026, 2027, and 2028. The proposal must address itself to the conduct of audits performed in accordance with the auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States of America; and the audit requirements imposed by the Single Audit Act, Subpart F of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and OMB Compliance Supplement.