Tender document for outsourcing assessment of the proportionality of financial
correction of public procurement
Tallinn, Estonia
Dear tenderer,
State Shared Service Centre (SSSC), a governmental authority where the managing authority (hereinafter MA)
of the Structural Funds of EU is located, invites you to submit your tender for the assignment “Assessment of
the proportionality of financial correction” and to submit your offer.
1. Short description of the contracting authority
The MA is responsible for the implementation of EU Structural Funds (hereinafter SF) in Estonia and has a
responsibility to coordinate the daily administration of SF activities in Estonia. This includes applying and
interpreting EU-level respective legal acts and providing ongoing assistance to implementing bodies
throughout project life cycle. The MA is also responsible for ensuring the financial and legal certainty of
activities carried out by other organisations entrusted with delegated tasks.
2. Responsible person of the contracting authority
Urmo Merila
Head of Managing Authority
State Shared Service Centre
[email protected]
3. Brief description of the procurement object
The beneficiary drew up an amendment of the public procurement contract citing the national public
procurement law and Article 72 par. (1) point (c) of Directive 2014/24/EU of the European Parliament and of
the Council. During the project audit on national level, the Audit Authority (hereinafter AA) found that the
beneficiary did not comply with the public procurement law when amending the procurement contract related
to project No 2014-2020.10.01.20-0051 ‘Construction of Võõbu-Mäo road section of State Road No 2 Tallinn-
Tartu-Võru-Luhamaa’. The AA found that the amendment of the public procurement contract was not allowed
due to the failure to use mass stabilization technology and replacing it with peat mass technology during the
contract performance and it should have been foreseeable. Therefore 25% financial correction rate outlined
in point 2.3(23) of the European Commission Decision No C (2019) 3452 of 14 May 2019 must be applied.
1
The Managing Authority (MA) finds that:
• Amendment of the public procurement contract was allowed as it is not caused by factors within the
contractor's or the contracting authority's control but rather by natural conditions beyond human
influence.
• The beneficiary took all necessary steps, including preparatory work, studies, and tests, before
publishing the procurement notice to ensure that the use of mass stabilization technology in the
planned works was feasible. This demonstrates that the contracting authority diligently prepared for
the procurement. As a result, the failure to use mass stabilization technology during the contract
performance was unforeseeable
• If the amendment of the contract was still not permissible, the MA believes that applying a financial
correction rate higher than 5% would not be proportionate given the nature and complexity of the
infringement and the potential financial impact.
Due to the disagreement between the MA and the AA, we would like to assess the circumstances before the
hearing procedure in Article 145 of Regulation (EU) No 1303/2013 (CPR). Therefore, the MA requests the
opinion of independent auditor on the proportionality of the amendment to the public procurement contract
in the light of Article 72 par. (1) point (c) of Directive 2014/24/EU of the European Parliament and of the
Council and Judgement of the European Court in case C-175/23.
4. The background information
• Common Provision Regulation 1303/2013
• 2014-2020 Structural Assistance Act
• Perioodi 2014–2020 struktuuritoetusest hüvitatavate kulude abikõlblikuks lugemise, toetuse
maksmise ning finantskorrektsioonide tegemise tingimused ja kord
• European Commission decision 14.05.2019 „Guidelines on the calculation of the financial corrections
in the framework of the conformity and financial clearance of accounts procedures „
• Preliminary ruling, Judgement of the European Court, case C‑175/23
• Ühtekuuluvusfondi projekti 2014-20230.10.01.20-0051 "Riigitee nr 2 Tallinn-Tartu-Võru-Luhamaa
Võõbu-Mäo teelõigu ehitus" projektiaudit
• The Supreme Court's Constitutional Review Chamber's judgment of 28.06.2023, no. 5-23-2
• Supreme Court's Administrative Chamber's judgment of 20.11.2024, no. 3-21-2607
All other relevant documentation for the perspective contractor will be made available during the assessment.
5. Task of the experts
The experts of the contractor will provide their professional assessment on the proportionality of financial
correction in relation to the following indicative questions:
• Assess the margin of discretion of the national Managing Authority concerning Article 143 of the Common
Provisions Regulation 1303/2013 and the European Commission's decision of 14.05.2019, "Guidelines on
the calculation of financial corrections in the framework of the conformity and financial clearance of
2
accounts procedures", considering the preliminary ruling, the Judgment of the European Court in case C-
175/23, and other relevant rulings.
• Does this case qualify as an irregularity within the meaning of the Public Procurement Directive?
• If the case qualifies as an irregularity, then, considering its impact, can the 25% correction rate imposed
based on the EC guidelines be considered proportionate?
6. Requirements to the tenderer
Tenderer must have sound professional knowledge of the field of expertise in legal framework of public
procurement at EU level. The detailed knowledge about the rules and requirements about SF programmes is
not required, the SSSC as Contracting Authority provides guidance and instructions about the assessment
before the assignment. However, knowledge of irregularities related to structural funds in the context of
public procurement and the associated financial corrections is necessary.
Proficient (C level) written English is required, and tenderer must be able to provide the assessment result in
a form of an assessment in English.
Please submit the CVs of the experts giving the assessments, along with a list of their work in the relevant
field, with the tender.
7. Time limit and other conditions
The successful tenderer must be ready to start work in May 2025 and provide an assessment of the
proportionality of the financial correction within two weeks of signing the contract. Please submit your tender
(including price offer and CV-s of the experts) by 14th May at the latest. We will evaluate the submitted
tenders and proceed with the selection of the most advantageous tender as soon as possible.
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Teema: FW: Õiguslik hinnang riigihangete finantskorrektsioonide proportsionaalsuse kohta
From: Grant Thornton Baltic <
[email protected] <mailto:
[email protected]> >
Sent: Thursday, May 8, 2025 10:53 AM
To: Kristi Sell <
[email protected] <mailto:
[email protected]> >
Cc: Urmo Merila <
[email protected] <mailto:
[email protected]> >
Subject: RE: Õiguslik hinnang riigihangete finantskorrektsioonide proportsionaalsuse kohta
Tähelepanu!
Kiri saabus väljastpoolt ametit/RM valitsemisala. Palume linke ja faile mitte avada, kui kiri on saabunud tundmatult aadressilt!
Tere Kristi,
Uurisin meie ettevõtte siseselt antud päringu osas üle ning kahjuks meil puudub selline võimalus, et õiguslikku hinnangut anda, selleks on spetsiaalsed riigihangete juristid olemas, keda meie ettevõttes hetkel ei ole.
Parimate soovidega
Janely Anni
|
Töökeskkonna‑ ja tugispetsialist
E
[email protected] <mailto:
[email protected]>
|
M +372 5670 7999 <tel:+372%205670%207999>
Grant Thornton Baltic OÜ
Pärnu mnt 22 | Tallinn 10141
T +372 626 0500
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From: Kristi Sell <
[email protected] <mailto:
[email protected]> >
Sent: Wednesday, May 7, 2025 3:00 PM
To: Kristi Sell <
[email protected] <mailto:
[email protected]> >
Cc: Urmo Merila <
[email protected] <mailto:
[email protected]> >
Subject: Õiguslik hinnang riigihangete finantskorrektsioonide proportsionaalsuse kohta
Tere,
Soovime leida partnerit õigusliku hinnangu saamiseks Ühtekuuluvusfondi projekti 2014-20230.10.01.20-0051 "Riigitee nr Tallinn-Tartu-Võrumaa-Luhamaa Võõbu-Mäo teelõigu ehitus" projektiaudit <https://www.fin.ee/sites/default/files/documents/2024-01/CF-199_2023_Transpordiamet.pdf> kohta.
Täpsem info on lisatud failis. Pakkumuskutse on inglise keeles, sest hinnang on vajalik teema käsitlemiseks Euroopa Komisjoni tasandil.
Küsimuste korral olen hea meelega nõus vastama.
Andke palun tagasisidet ka siis, kui valdkond ei ole Teie ekspertiisi kuuluv ja loobute pakkumuse esitamisest.
Tervitades,
Kristi Sell
Osakonnajuhataja
Toetuste arendamise osakond
Telefon: +372 591 77362
www.rtk.ee <https://www.rtk.ee>
[email protected] <mailto:
[email protected]>
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