Auditi lõpparuande edastamine

Audit report form v.5 AUDIT OF OPERATION REPORT Central Baltic INTERREG V A Cross-border Co-operation Programme 2014 – 2020 AUDIT NUMBER: CB-29/2023 Date of final audit report 03/11/2023 Contradictory procedure n/a Accounting period 01.07.2022 – 30.06.2023 Progress report No 4.1 and 52 847.50 EUR Progress report No 5.1 and 93 988.56 EUR Audit scope Progress report No 6.1 and 5 324.49 EUR Audited on a sub-sample basis 52.18% in the total amount of 79 396.24 EUR. Andreas Kalm, Audit Manager, Auditor of II Audit Unit, Financial Control Department of Ministry of Finance of Estonia, Suur-Ameerika 1, 10129 Tallinn, Estonia Auditor(s) Mart Pechter, Audit Supervisor, Acting Head of the II Audit Unit, Financial Control Department of Ministry of Finance of Estonia, Suur-Ameerika 1, 10129 Tallinn, Estonia Estonian University of Life Sciences Audited organisation Fr. R. Kreutzwaldi 1 & contact information 51006 Tartu Estonia, +372 731 3001 Place of the audit Estonian University of Life Sciences Persons present during the audit Lea Sudakova, project manager Date of on-the-spot checks n/a Full project name Creating attractive rural lifestyle destinations Project Number & Acronym CB906 – Rural Lifestyle Priority Axis 2. Sustainable use of common resources SO 2.1 Natural and cultural resources developed into sustainable tourist Specific Objective attractions Reporting Period 01/12/2021 - 30/12/2022 Name of the Lead Partner Estonian University of Life Sciences Project duration 01/06/2020 - 31/12/2022 (start and end dates) Based on the audit work performed we have obtained reasonable assurance that the expenditure declared under the audited operation CB906 – Rural Lifestyle within AUDIT priority axis 2 in the reference year 01/07/2022 – 30/06/2023 is, in all material CONCLUSION aspects, legal and regular. There are no findings. Page 1  Audit report form v.5 PART 1 – AUDIT SCOPE According to Article 127 of Regulation (EU) No 1303/2013 the audit authority is responsible to carry out audits of operations on the basis of supporting documents constituting the audit trail and verify the legality and regularity of expenditure declared to the Commission, including the following aspects: a) that the operation was selected in accordance with the selection criteria for the Operational Programme, was not physically completed or fully implemented before the beneficiary submitted the application for funding under the Operational Programme, has been implemented in accordance with the approval decision and fulfilled any conditions applicable at the time of the audit concerning its functionality, use, and objectives to be attained; b) that the expenditure declared to the Commission corresponds to the accounting records and that the required supporting documentation demonstrates an adequate audit trail; c) that for expenditure declared to the Commission determined in accordance with Articles 67(1)(b) and (c) and 109 of Regulation (EU) No 1303/2013 and Article 14(1) of Regulation (EU) No 1304/2013, outputs and results underpinning payments to the beneficiary have been delivered, participant data or other records related to outputs and results are consistent with the information submitted to the Commission and that the required supporting documentation demonstrates an adequate audit trail. PART 1.1 – LIMITATION OF SCOPE The conclusions of the audit are based on the analysis of the procedure in place, information and documents gathered and interviews conducted in the audited bodies as well as the tests performed in the course of the audit following the checklist for the audit areas. PART 1.2 – AUDIT METHODOLOGY The audit is carried out in compliance with internationally accepted auditing standards and the audit strategy, which is approved by the audit authority and group of auditors representing each Central Baltic INTERREG VA Programme Member State. The audit process comprises of three stages: a) Preparation and planning of the audit In this stage legal regulations and other documentation, including from the management verification ex Regulation (EU) No 1299/2013, Article 23(4), needed for familiarising with the selected operations were collected and analysed. Also, interviews or checklists which were needed for the planning of the audit, familiarising with the functioning of the system, project files structure, the objectives and the status of implementation of the operations, the risk encountered during the implementation as well as those inherent to the type of operations. b) Fieldwork At this stage a whole range of interviews with responsible staff were conducted, documents were gathered and testing was performed. In order to attain the audit objectives during the audit we tested all applicable audit areas. We performed the audit using the checklists for the several audit areas which enabled us to verify the requirements laid down in European and national legislation. The assurance about the achievement of the project’s objectives was attained via documentation uploaded to the programme’s information system (eMS), e-mail conversation with the project partner and photos of the project outputs. Page 2  Audit report form v.5 c) Reporting This stage encompassed activities related to the preparation of the Draft Report and the contradictory procedure where auditee has been granted 10 working days to reflect on the audit report, the inclusion of their replies and comments and the submission of the Final Report. As there were no findings, no contradictory procedure was necessary. PART 2 – FINANCIAL DATA OF OPERATION Financial data of audited partner must be listed PART 2.1 – BUDGET (EUR) Audited Partners approved budget Granted in % Payments included % total for the in the payment partner claim ERDF € 222,504.50 85% € 129,336.47 85% Public funding (total) € 39,265.50 15% € 22,824.08 15% Private funding € 0.00 0% € 0.00 0% Income € 0.00 0% € 0.00 0% TOTAL PARTNER BUDGET €261,770.00 100% € 152,160.55 100% Audited expenditure (according to the Sub-Sample Report 4.11) Total amount audited Ineligible detected in (combining audit scope Budget Line milestones) 1. Staff costs € 7,954.81 € 0.00 2. Office and administration € 1,907.14 € 0.00 3. Travel and accommodation € 2,523.00 € 0.00 4. External expertise and services € 8,919.50 € 0.00 5. Equipment € 0.00 € 0.00 6. Infrastructure and works €0.00 € 0.00 Total amount audited € 21,304.45 € 0.00 Audited expenditure (according to the Sub-Sample Report 5.11) Total amount audited Ineligible (combining Budget Line milestones) 1. Staff costs € 11,264.28 € 0.00 2. Office and administration € 0.00 € 0.00 3. Travel and accommodation € 25,405.78 € 0.00 4. External expertise and services € 19,221.74 € 0.00 5. Equipment € 0.00 € 0.00 6. Infrastructure and works € 0.00 € 0.00 Total amount audited € 55,891.80 € 0.00 1 Costs outside the sample were not audited. Page 3  Audit report form v.5 Audited expenditure (according to the Sub-Sample Report 6.11) Total amount audited Ineligible (combining Budget Line milestones) 1. Staff costs € 1,699.99 € 0.00 2. Office and administration € 0.00 € 0.00 3. Travel and accommodation € 0.00 € 0.00 4. External expertise and services € 500.00 € 0.00 5. Equipment € 0.00 € 0.00 6. Infrastructure and works € 0.00 € 0.00 Total amount audited € 2,199.99 € 0.00 PART 3 – FINDINGS AND RECOMMENDATIONS PART 3.1 GENERAL During the audit we identify and document audit findings. We categorise these findings by reference to the level of importance. The categories which we use to classify our findings are as follows: Findings which have a financial impact above EUR 250 (ERDF) or any other high- Major risk deficiencies. Findings for which action should be taken to ensure full compliance but have a Minor limited financial impact (below EUR 250 (ERDF)), no financial consequences or no high-risk character. All audit findings are reported in the final audit report, even if the Member States participating in the Programme may decide that neither the lead beneficiary nor the Programme's MA is obliged to recover an amount unduly paid which does not exceed EUR 250, per operation and accounting year, not including interest, in contribution from the Funds and the EMFF, as all the irregular amounts detected are to be taken into account for the calculation of the annual Total Error Rate of the Programme. PART 3.2 FINDINGS AND RECOMMENDATIONS PER BUDGET LINE In this paragraph the findings and recommendations per audit area are included. There are no findings. PART 4 - FOLLOW-UP This audit report is compiled for use of the Audit Authority of the Central Baltic INTERREG VA 2014-2020 Programme and will be used to draw conclusions about the functioning of the Management and Control Systems of the above-mentioned Programme. Information in the report will be disclosed to relevant parties involved of management of the EU funds, including Commission services. As there are no findings, no follow-up is necessary. Page 4  Audit report form v.5 Audit Manager: Andreas Kalm Signed electronically Audit Supervisor: Mart Pechter Signed electronically Page 5  Ülle Jaakma Eesti Maaülikool Meie 06.11.2023 nr 10-5/6730-1 [email protected] Auditi lõpparuande edastamine Austatud rektor Jaakma Edastame Teile Kesk-Läänemere INTERREG V-A programmi projekti nr CB906 „Creating attractive rural lifestyle destinations (Rural Lifestyle)“ projektiauditi lõpparuande nr CB- 31/2023. Auditi eesmärk oli anda hinnang struktuuritoetuse kasutamisele Vabariigi Valitsuse 7. augusti 2014. a määruse nr 127 „Perioodi 2014-2020 struktuuritoetuse andmise ja kasutamise auditeerimine” § 4 lõike 1 järgi. Täname Teid meeldiva koostöö ja osutatud abi eest. Lugupidamisega (allkirjastatud digitaalselt) Kaur Siruli Finantskontrolli osakonna juhataja Lisa: Auditi lõpparuanne Sama: Pr Imbi Uusjärv, Riigi Tugiteenuste Keskus ([email protected]) Pr Merike Niitepõld, Managing Authority / The Regional Council of Southwest Finland ([email protected]) Teadmiseks: Pr Mairi Uusen, Riigi Tugiteenuste Keskus ([email protected]) Hr Urmo Merila, Riigi Tugiteenuste Keskus ([email protected]) Andreas Kalm 5885 1306 [email protected] Suur-Ameerika 1 / 10122 Tallinn / 611 3558 / [email protected] / www.rahandusministeerium.ee registrikood 70000272