Which aspect is NOT typically covered by the regulations governing Boilers and Pressure Vessels?

The regulations governing Boilers and Pressure Vessels primarily focus on safety and operational integrity aspects, which include the design requirements for pressure vessels, operational training programs for users, and maintenance schedules and procedures. These elements are crucial to ensure that the equipment operates safely and efficiently while minimizing risks to users and the environment.

Design requirements for pressure vessels are essential to ensure that the vessels can withstand the pressures they will encounter throughout their operational lifespan. Similarly, operational training programs are critical as they equip users with the necessary knowledge and skills to operate the equipment safely. Maintenance schedules and procedures are also vital, as they ensure that the equipment is regularly inspected and serviced to prevent failures or accidents.

On the other hand, financial audits of operating costs do not fall under the purview of Boiler and Pressure Vessel regulations. These regulations are not concerned with the financial aspects of the operation, but rather with safety, compliance, and operational efficiency. Therefore, this choice is correctly identified as the one aspect not typically covered by the regulations.