The audit of financial statements covers the consolidated financial statements of administrators of budget programs funded from the republican and local budgets, in the scope and according to the forms established by the order of the Acting Minister of Finance of the Republic of Kazakhstan dated May 15, 2025 No. 229 "On Approval of the Rules for Compiling Annual Consolidated Financial Statements by Administrators of Budget Programs and Local Authorized Bodies for Budget Execution", and the financial statements of state institutions funded from the republican and local budgets, in the scope, as well as according to the forms, frequency, and Rules for Compiling and Submitting Financial Statements (hereinafter – Forms, Frequency, and Rules for Compiling and Submitting Financial Statements), approved by the order of the Acting Minister of Finance of the Republic of Kazakhstan dated May 15, 2025 No. 230 "On Approval of the Forms, Frequency, and Rules for Compiling and Submitting Financial Statements".