Programmi EE_TA finantsvahearuanne IFR#11 ja kontroll-leht

ko~and Liechtenstein Norway Norway grants grants I1nterim flnanda~ report EEA and Norway flnancia~ Mechan~sms 2014 — 2021 [nterim financia~ report number lii Proç~jramme summary Nal~onal Focal Point Eslonian State Shared Service Center (SSSC) Beneficiary State Estoriia Programme title Technical Assistance Agreement Estonia 2014 2021 - Programme code EE-TA E~gible Expenditure € 1,020,000.00 Programme grant rate 100~OO % Programme grant amount € 1,020,000.00 EEA Grant Amount €484,500.00 Norway Grant Amount € 535,500.00 Start date of eligibility 09105/2017 Rnal date of eligibility 31/08/2025 ~1 Version 2.0 as of 14/09/2023 07:45:58 CEST Iceland E1~1L Liechtenstein Narw~iy Norway grants grants Part A Statement of actu& expenditure ~ncurred - incurred expenditure summary - Interim financial report number I I Start date of incurred expenditure period 01/01/2023 End date of incurred expenditure period 30/06/2023 Previously AV~IlhbIB Incurred this incurred Total to date Total Budget period balance expenditure -— Eligible €714,091.70 € 107,133.73 €821,225.43 € 1,020,000.00 € 198,774.57 expenditure EEA Grants € 339,193.56 € 50,888.52 € 390,082.08 € 484,500.00 € 94,417.92 Norway Grants € 374,898.14 € 56,245.21 € 431143.35 € 535,500.00 €104,356.65 Incurred expenditure details - Title: National Focal Point Previously I I Incurred this I incurred I I balance expenditure Ii period Total to date Budget Available Eligible € 398,568.23 € 33,459.81 €432028041 € 527,124.91 €9~096.87 expenditure Brief description of actual expenditure incurred Guidance to the POs/Implementing Agencies (informal communication, regular meetings, ad-hoc meetings); Meetings, discussions with other partners/authorities (AA, cA, IA, Norwegian Embassy, FMO etc); Preparing and submitting IFRs; Comments to the APRs; Compiling Annual Performance Analysis together with monitoring plan for 2023; Compiling and submitting Strategic Report; Organising the JCBF meeting and JCBF written procedures; Coordinating bilateral fund initiatives; Organising the Annual Meeting in April 2023; Participating in CC meetings and other P0 organised events; Analysing the need for reallocations; Monitoring activities 2023; Communication activities (md being active in (social) media; meetings with relevant partners); Participating in communication workshop (June 2022). Eligible expenditures _____ Eligible expenditure EUR - € 33,435.36 Adjustments MM/YYYY I Eligible expenditure adjusted - EUR Adjustment Type Description 10.2022 € 24.45 Previously eligible non-reported expenditure Previouslycost transport non-reported Total €33,459.81 Title: Certifying Authority —~ I Previously ~ incurred ~ Incurred this Total to date Budget EAvamlable [balance ~ expenditure I period 2 Version 2.0 as of 14/09/2023 07:45:58 CEST icGlland Uechteristein Norway Norway grants grants 131 471.74 €20,125.42 € 151,597.16 € 189,000.00 € 37,402.84 Br[ef description of actual expenditure incurred ~uidance to the POs; — I Putting together forecast of likely payment applications; I Performing checks related to the IFRs; [~erforming_risk-based checks of TA and programme management costs. [~llgible expenditures [~~i~exP~liture ~!UR € Total ~ €20,125.42 Title~ Audit Authoilty Pre’iiously —— I Incurred this I Available incurred period Total to date II Budget I balance expenditure I II €61,352.96 —— Ehgb~ €174,691.28 €51,182.91 €225,874.19 €287,227.15 expenditure —____ I l~riefdescriptioriof actual expenditure incurred Conducting project audits/MCS audits; Meetings and discussions due to audits; Preparing and submitting Annual Audit Report. ~gible expenditures ~~~exPenditure EUR - — € 51~182.~H Total rzz~ Titi~: Other Entities €51,182.91 Previously r~urred this I Available I incurred expenditure [~~~fod Total to date Budget balance EUgible €9,360.45 I €2,365.59 I € 11,726.04 € 16,647.94 €4,921.90 I expenditure I I I I Brief description of actual expenditure incurred Quarterly reporting of irregularities; Quarterly check and analysis of project expenses (SFOS data); Guidance to the POs; Meetings, discussions with partners (md NFP, FMO). Eligible expenditures ~~~~liture EUR - - € 2,365.59 Total E — € 2,365.59 3 Version 2.0 as of 14/09/2023 07:45:58 CEST Iceland Liechtenstein Norway grants grants Part B Statement of proposed expend~ture - Proposed expenditure summary - Start date of proposed expenditure period 01/11/2023 End date of proposed expenditure period 30/04/2024 Previous Interim advance and Available payment this Total to date Budget balance interim period payments Eligible € 897,158.70 € 83,816.73 € 980,975.43 € 1,020,000.00 € 39,024.57 expenditure EEA Grants € 426,150.38 € 39,812.96 € 465,963.34 € 484,500.00 €18,536.66 Norway Grants €471,008.32 € 44,003.77 € 515,012.09 € 535,500.00 €20,487.91 Title: National Focal Point Brief description of activities to be financed Guidance to the POs/Implementing Agencies (informal communication, regular meetings, ad-hoc meetings); Meetings, discussions with other partners/authorities (AA, CA, IA, Norwegian Embassy, FMO etc); Preparing and submitting IFRs; Comments to the APRs; Compiling Annual Performance Analysis together with monitoring plan for 2024; Compiling and submitting Strategic Report; Organising the JCBF meeting and JCBF written procedures; Coordinating bilateral fund initiatives; Organising the Annual Meeting; Participating in CC meetings and other PC organised events; Analysing the need for reallocations and preparing necessary modifications; Monitoring activities 2023/2024; Communication activities (md being active in (social) media; meetings with relevant partners); Participating in FMC organised events. ______________ Previous Interim advance and Available payment this Total to date Budget balance interim period payments Eligible € 469,068.23 € 24,959.81 € 494,028.04 € 527,124.91 € 33,096.87 expenditure Title: Certifying Authority Brief description of activities to be financed Guidance to the POs; Putting together forecast of likely payment applications; Performing checks related to the lFRs; Performing risk-based checks of TA and programme management costs; Participating in FMC organised events. Previous Interim advance and Available payment this Total to date Budget balance interim period payments Eligible € 166,471.74 € 17,125.42 € 183,597.16 € 189,000.00 € 5,402.84 expenditure Title: Audit Authority Brief description of activities to be financed Conducting project audits/MCS audits; Meetings and discussions due to audits; Preparing and submitting Annual Audit Report; Participating in FMC organised events. 4 Version 2.0 as of 14/09/2023 07:45:58 CEST ke~and [JI~]_~_ L~eohtenstein Norway Nor.i,ay grants grants Previous Interim advance and Available payment this Total to date Budget balance interim period payments EHgible € 247,356.28 € 39,417.91 € 286,774.19 € 287,227.15 € 452.96 expendfture —______ Title: Other Entilies [3rief description of activities to be financed Quarterly reporting of irregularities; Quarterly check and analysis of project expenses (SFOS data); Guidance to the POs; Meetings,_cHscussions with partners (md NFP, FMO). ~ Interim advance and Available payment this Total to date Budget balance interim period payments Ehgble —- €14,262.45 €2,313.59 €16,576.04 €16,647.94 €71.90 expenditure__- —_____ 5 Version 2.0 as of 14/09/2023 07:45:58 CEST Iceland Liechtenstein Norwsy Norway grants grants National Focal Po~nt Full legal name: Estonian State Shared Service Center (SSSC EE) National Focal Point signature I certify that I am duly authorised to sign this interim financial report ard that the proposed expenditure described in Part B from which this interim payment is calculated is a reallstic estimate of the expenditure that will actually be required by the Technical Assistance in the period referred to in Part B. I have thoroughly reviewed the actual expenditure incurred declared in Part A, and co financing provided in Part B of this report, and confirm that the information provided is accurate.l confirm that the Technical Assistance is carried out as described in the Technical Assistance Agreement and that the incurred expenditure is correctly represented. Overall implementation status (including milestones): The main expenditures of TA Fund have been mainly related to the coordinating/monitoring/supporting of the implementation of programmes; coordinating the Bilateral Fund issues/meetings/projects; carrying out audits; preparing irregularity reports; prognosing and certifying costs; showing the results to the donors with reports and meetings; communication activities. Despite the COVID-19 situation and the crisis caused by Russia’s invasion to Ukraine, the status of programmes can be considered good. For the third time NFP carried out the performance analysis of the functioning of the system n the beginning of 2023. This analysis together with risk assessment provided input to the monitoring plan of 2023. As a result of the analysis NFP can confirm that overall the system is function ing well. There was successful Annual Meeting and JCBF meeting in April 2023. Two regular meetinqs (in April and June 2023) with POs were organised by NFP in order to get an overview of the status of programmes, discuss challenges, communication activities. There is good functioning of all authorities and good collaboration between all authorities. This is reflected in good quality reporting and also in the status of implementing. Question Answer Comment Management and control systems Management and control systems established by the Beneficiary State established by the Beneficiary State are are set up fulfilling the general Yes set up fulfilling the general principles set principles set out in the Regulations out in the Regulations and approved by and approved by the Financial the Financial Mechanism Committee. Mechanism Committee (Chapter 5) Separate interest-bearing bank Separate interest-bearing bank accounts dedicated to the funds accounts dedicated to the funds Yes intended for regranting established intended for regranting established and and maintained (Art 9.7) maintained. Information and publicity obligations Information and publicity obligations Yes fulfilled (Art 3.2) fulfilled. 6 Version 2.0 as of 14/09/2023 07:45:58 CEST Iceland lJechtenstein Norway Norway grants grants Monitoring and verifications Regular monitoring activities are conducted to ensure quality and/or Yes described in the Strategic Report and in regularity of implementation (Art 5.3) Annual Performance Analysis. Regular monitoring activities are described in the Strategic Report and in Regular monitoring of programmes Annual Performance Analysis. Regular Yes conducted (Art 5.3.4) meetings with POs are organised and in PC organised meetings, CC meetings participated. Special conditions and specific rules set out in the Technical Assistance Special conditions and specific rules set Yes out in the Tech nical Assistance Agreement fulfilled (Annex 7 to Agreement fulfilled. Regulation) All irregularities, their investigation No new irregularity cases under TA Yes and any remedies taken reported Fund. TA budget was officially modified to The 10% budget flexibility as laid out respect the the 10% to budget FMO flexibility. NFP sent request on 0 1/08/2023. in the Technical Assistance Yes The new version of the text of the Annex Agreement, Article 2.6.2, has been I of TA Agreement entered into force on respected the 29/08/2023 (NFP-s approval 04/09/2023). FDr the National Focal Point Signed in on 7 Version 2.0 as of 14/09/2023 07:45:58 CEST Iceland EP~I~ Liechtenstein Norway Norway grants grants Certification of ctual expendture ncurred and co4llnancing Interim financial report number 11 Start date of incurred expenditure period 01/01/2023 End date of incurred expenditure period 30/06/2023 Actual expenditure incurred this period € 107,133.73 Start date of proposed expenditure period 01/11/2023 End date of proposed expenditure period 30/04/2024 Co-financing committed to date € 0.00 Co-financing for incurred expenditure paid € 0.00 The Certifying Authority hereby certifies that: The Certifying Authority hereby certifies that: (i) the summary of eligible expenditure submitted by the National Focal Point is I, fLill conformity with the supporting documents; (ii) the supporting documents have been examined and found to be authentic, correc a ci accurate; (iii) the summary of eligible expenditure is based on verifiable accounting which is n compliance with generally accepted accounting principles and methods; (iv) the summary of eligible expenditure falls within elgib e expenditure under the Regulation for the implementation of the EEA/Norwegian Financia Mechanisms 2014-2021; (v) the summary of expenditure is incurred as part of the implementation of the Tech cal Assistance in accordance with the Technical Assistance Agreement; (vi) sufficient audit trail exists; (vii) co-financing in relation to incurred expenditure has been paid if required; (viii) when relevant, that the interest earned at the accounts held at the Beneficiary State level is correct. For the Certifying Authority Signed in on .)~ Version 2.0 as of 14/09/2023 07:45:58 CEST  Lisa Kontroll-leht programmi finantsvahearuandele Nr 11.1-12/23/3014-1 Täitmist alustatud: 13.09.2023 PO/RÜ: Riigi Tugiteenuste Keskus, Toetuste arendamise osakond Programm: EE_TA/Tehniline abi Aruandlusperiood: 01.01.2023-30.06.2023 Finantsvahearuanne nr: IFR#11 SA-le esitamise kuupäev: GrACE süsteemis 14.09.2023, DHS digitaalselt 14.09.2023 Kesksüsteemi (SFCS) väljavõtted1: SF08, SF19, SF33 seisuga 17.08.2023, genereeritud 18.08.2023; EA005 seisuga 30.06.2023 genereeritud 18.08.2023; E-riigikassa väljavõtted2 seisuga: N/A JAH 1. PART A - juhtimiskuludeks eraldatud vahendite ja 3 EI Märkused kuludokumentide nimekirja kontroll N/A SFOSis juhtimiskulude kuludokumentide nimekirjas toodud kulutuste puhul märgitud 1.1. tegevus ja selgitus on kooskõlas programmi JAH juhtimiskulude eelarve ja abikõlblikkuse reeglitega. Toodud kulud on tekkinud programmi 1.2. JAH abikõlblikkuse perioodil. Juhtimiskulud on kajastatud finantsvahearuandes 1.3. kuude ja summade lõikes vastavalt väljavõttele JAH SF08. Kassa EA005 aruandes on kajastatud rohkem kulusid summas EUR 10160,17. Vahe koosneb: EUR 10160,17 juuni 2023 palgad kajastatakse järgmises IFR-s; Kui tegemist on riigiasutusega on väljavõte SF19 1.4. EI EUR 356,08 varasemalt IFR-s tuvastatud vahe, kooskõlas SAPi andmetega. tagastus 41989, on SAP-is korrigeerimata; EUR 1,24 ümardamise vahed on tekkinud palgakannetelt ja varasemalt deklareeritud täiseurodelt IFR-des. Aruandlusperioodil tehtud finantskorrektsioonid 1.5. on kajastatud veerus adjustment kooskõlas N/A kesksüsteemi väljavõttega SF33 2. PART A – projektidele eraldatud vahendid4 2.1. Kesksüsteemi väljavõtte SF08 projektidele eraldatud vahendite väljamakstud koondsumma vastab summale, mis on e-riigikassa5 andmetel JAH välja makstud. Summad võivad erineda tagasinõuete ja ekslikult kantud summade ümberpaigutamise võrra. 2.2. Kesksüsteemi väljavõte SF08 vastab outcome’ide JAH lõikes finantsvahearuandes kajastatud summadele; 2.3. Kesksüsteemi väljavõte SF33 vastab outcome’ide JAH lõikes veerus adjustments kajastatud summadele; 2.4. Finantsvahearuandes ei ületa väljamaksete JAH Programmi EE_TA eelarve muudatus on sisse koondsumma eelarves olevaid summasid viidud alates 29.08.2023, outcome’ide lõikes. 2.5. PO/RÜ esitatud kinnitused vastavad SA-le teada JAH oleva info põhjal tegelikkusele. 2.6. PO kontol teenitud intressid ning info vastab e- N/A 2023 teenitud intressid kajastatakse järgmises IFR-s riigikassale. (31.12.2023). 3. Kulude maha arvamine 1 Elektroonne väljavõte 2 Elektroonne väljavõte 3 TA puhul kõik kulud; kahepoolsete suhete fondi puhul RKA enda kulud 4 TA ja kahepoolsete suhete puhul outcome’ide asemel asutuste lõikes 5 Võrrelda e-riigikassas PO/RÜ kontode infot aruandlusperioodi kohta 3.1. SA kontrollide vahearuandes kajastatud kulude N/A sertifitseerimise peatamised on finantsvahearuandes kajastatud. 3.2. Muu saadud info on alusel on sertifitseerimise N/A peatamised finantsvahearuandes kajastatud. 4. PART B - prognoos 4.1. Kulude prognoos outcome’ide lõikes on JAH põhjendatud ja kooskõlas planeeritud tegevustega. 5. PO finantsvahearuande tehniline kontroll 5.1. Finantsvahearuande periood vastab esitatud JAH 01.01.2023-30.06.2023 perioodile. 5.2. RKA poolt GrACE süsteemi sisestatud info JAH vastab SFOS-ile ja e-riigikassale. Lõppjäreldus RKA finantsvahearuande osas: Sertifitseerida programmi EE_TA IFR#11 kulud RKA poolt esitatud summas EUR 107 133,73 Kontroll-lehe täitja : Liina Thalfeldt 14.09.2023 Nimi Kuupäev Kontroll-lehe kontrollija: Tõnis Virovere Nimi Kontroll-lehe kinnitaja: Karin Viikmaa Nimi Kontroll-lehe kinnitaja: Pärt-Eo Rannap Nimi