Specifications include, but are not limited to: Examination of the BPUB’s financial statements, made in accordance with: A. Auditing standards generally accepted in the United States of America as included in Statements on Auditing Standards, published by the American Institute of Certified Public Accountants. B. “Government Auditing Standards” issued by the Comptroller General of the United States; 2018 Revision. C. The Federal and Texas Single Audit Acts. D. The provisions of the Title 2 U.S. Code of Federal Regulations Part 200, “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards” (Uniform Guidance).. E. The provisions of the relevant General Accounting Standards Board Statements.