Estonia-Latvia
Cross-Border Co-operation Programme
2014-2020
Project No: Est-Lat168
Project name: Daily Allowable Maximum Loads to decrease
nutrient load to the Gulf of Riga
Project short name: DAML
Project Partner Name (LP/PP): Ministry of Climate of Estonia (LP)
Fund: European Regional Development Fund
Target objective: SO. 2.2 Increased awareness of energy
saving, sorting waste and re-use, and the
more efficient management of common
water resources
Audit No: ELP-23/2023
Audit organization: Ministry of Finance of Estonia
Final audit report
16.10.2023
SUMMARY OF AUDIT RESULTS
Audit outcome:
Based on the audit work performed, the auditors have obtained reasonable assurance that the
expenditure declared is in all material aspects legal and regular and in compliance with the Programme
rules.
Audit opinion1:
➢ no audit findings.
The project audit has been carried out in compliance with the International Standards for the Professional Practice
of Internal Auditing.
We wish to thank the auditee for the assistance and cooperation provided during the audit.
We confirm that the final audit report consists of 7 pages.
1
Significant findings are those that have or may have a financial impact (i.e., ineligible expenditure). Non-significant findings are those that have no financial
impact but whose correction will help the beneficiary to lower risks while implementing the project.
2
TABLE OF CONTENTS
SUMMARY OF AUDIT RESULTS .............................................................................................................................. 2
TABLE OF CONTENTS ............................................................................................................................................ 3
PART A .................................................................................................................................................................. 4
1. AUDIT OBJECT AND AUDITED EXPENSES ..................................................................................................... 4
2. LIMITATIONS ......................................................................................................................................... 6
PART B .................................................................................................................................................................. 7
AUDIT FINDINGS ...................................................................................................................................... 7
3
PART A
1. Audit object and audited expenses
1.1 GENERAL INFORMATION ABOUT THE AUDIT
Project name: Daily Allowable Maximum Loads to decrease nutrient load to
the Gulf of Riga
Project short name: DAML
Project number: Est-Lat168
Priority and target objective: SO. 2.2 Increased awareness of energy saving, sorting waste
and re-use, and the more efficient management of common
water resources
Beneficiary (LP/PP): Ministry of Climate of Estonia (LP)
Contact person: Rene Reisner
Date of subsidy contract: 04.06.20202
Audit scope and period: Report 4.1, period 01.05.2021 - 31.08.2021, € 8 850.95
Report 5.1, period 01.09.2021 - 31.12.2021, € 6 535.86
Report 6.1, period 01.01.2022- 30.04.2022, € 12 701.21
Report 7.1, period 01.05.2022 - 31.05.2022, € 580.88
1.2 INFORMATION ABOUT THE AUDIT
Basis: - Article 127(1) of the Regulation (EU) No 1303/2013 of the
European Parliament and of the Council of 17 December
2103.
- Audit Authority’s work plan for 2023.
Objective: To provide an audit opinion that:
- the operation was selected in accordance with the
selection criteria for the operational Programme.
- the expenditure declared to the Commission corresponds
to the accounting records and that the required
supporting documentation demonstrates an adequate
audit trail.
- for expenditure declared to the Commission, outputs, and
results underpinning payments to the beneficiary have
been delivered.
Person(s) carrying out the audit: Kätlin Tiimus, Financial Control Department, Audit Unit II,
audit manager.
2
Amendment was made 06.07.2022. Each term in the original contract remained in effect, except the project duration, it was extended for 1 month.
4
Karl-Ander Reismann, Financial Control Department, Audit
Unit II, audit team member.
Kaisa Kallas, 13.07.2023 – 31.08.2023, Financial Control
Department, Head of Audit Unit II, audit supervisor
Mart Pechter, 01.09.2023 – 16.10.2023, Financial Control
Department, Advisor, audit supervisor
Audit duration: 13.07.2023– 16.10.2023
Methodology: Audit manual of the Estonia-Latvia Programme
Audit procedures performed at the During the desk-based control, interviews were conducted
beneficiary: with the persons involved in project implementation and
analysis/evaluation was made of the following:
- project’s actual implementation,
- documentation related to project implementation,
- eligibility of costs,
- arrangement of book-keeping related to the project,
- existence of co-financing,
- use of the logos.
No site visit on behalf of auditor was carried out as it was not
necessary. The JS has carried out site visits and received
assurance about the seminars and the use of the Programme
logos. The beneficiary has documented necessary evidence
about the expenses.
Sampling methodology (if applicable, then Not applicable, 100%
information shall be provided by the AA ):
1.3 AUDITED EXPENSES
Total amount of certified expenses subject Report 4.1, period 01.05.2021 - 31.08.2021, € 8 850.95
to auditors’ opinion based on cost Report 5.1, period 01.09.2021 - 31.12.2021, € 6 535.86
documents: Report 6.1, period 01.01.2022- 30.04.2022, € 12 701.21
Report 7.1, period 01.05.2022 - 31.05.2022, € 580.88
Size of the sample (EUR; %)3: € 28 668.90 / 100%
Ineligible expenditure identified (EUR): amount
National
EU Private sector
public Total
contribution contribution
contribution
Ineligible amount (EUR): 0.00 0.00 0.00 0.00
Ineligible amount outside the audit scope 0.00 0.00 0.00 0.00
(EUR):
Error rate (%)4: 0.00%
3
If a sample was not used for auditing, the size of the sample is the total population in euros and the share of audited expenses to total population is 100%.
4
Share of ineligible expenses to audited expenses (%). If a sample was used for auditing, the share of ineligible expenses to the sample size shall be used.
5
2. Limitations
The audit procedures were carried out in compliance with internationally accepted auditing standards5 and the
audit report was prepared using the principles of independence and objectivity.
Auditors conclude that all data presented during the audit and other oral and written information made available
during the audit presents a true and fair view of the activities performed during the project implementation and are
sufficient to provide an opinion about the project. In case of additional information that was not provided or was
not known to auditors, the conclusions reached by auditors might have been different.
5
The International Professional Practices Framework (IPPF) of the Institute of Internal Auditors.
6
PART B
AUDIT FINDINGS
1. Use of funding as intended
The funding has been used in material aspects in the intended manner, in a reasonable and efficient way and in
accordance with the objectives and requirements laid down in the subsidy contract and the Programme manual.
2. Accuracy of book-keeping records
The book-keeping records for the project are in all material aspects in compliance with the current legislation.
3. Amount and timing of funding
The granting of funding has in all material aspects been made available in the amount foreseen and on time, and
the co-financing has been guaranteed.
4. Carrying out of public procurements
There are no public procurements in the audit scope.
5. Granting of state aid
The project does not involve state aid.
6. Communication and publicity
When informing and disclosing the use of funding, the beneficiary has in all material aspects followed the current
legislation.
We confirm that the final audit report has 7 pages.
Audit manager: Audit supervisor:
(Signed electronically) (Signed electronically)
Kätlin Tiimus Mart Pechter
Auditor of Audit Unit II Advisor
Financial Control Department Financial Control Department
Tallinn, 16/10/2023
7
Kristen Michal Meie 16.10.2023 nr 10-5/6412-1
Kliimaministeerium
[email protected]
Auditi aruande edastamine
Austatud härra Michal
Edastame Teile Eesti-Läti INTERREG V-A programmi Est-Lat168 „DAML“ projektiauditi
lõpparuande. Täname Teid meeldiva koostöö ja osutatud abi eest.
Lugupidamisega
(allkirjastatud digitaalselt)
Kaur Siruli
Finantskontrolli osakonna juhataja
Auditeeriva asutuse juht
Lisa: Auditi lõpparuanne
Teadmiseks:
Pr Ege Ello, Riigi Tugiteenuste Keskus (
[email protected]);
Pr Imbi Uusjärv, Riigi Tugiteenuste Keskus (
[email protected]);
Pr Karin Viikmaa, Riigi Tugiteenuste Keskus (
[email protected]).
Kätlin Tiimus +372 5885 1403
[email protected]
Suur-Ameerika 1 / 10122 Tallinn / 611 3558 /
[email protected] / www.rahandusministeerium.ee
registrikood 70000272