Auditi aruande edastamine

Estonia-Latvia Cross-Border Co-operation Programme 2014-2020 Project No: Est-Lat12 Project name: Integrated Business Development North- Latvia and South-Estonia 2 Project short name: DELBI 2 Project Partners Name (LP/PP): Tartu Science Park Foundation (PP) Fund: European Regional Development Fund Target objective: SO 1.1 Increased entrepreneurial cross- border cooperation in the Programme area Audit No: ELP-24/2023 Audit organization: Ministry of Finance of Estonia Final audit report 04.10.2023 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 6 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 ......................................................................................................................................... 5 PART B .................................................................................................................................................................. 6 AUDIT FINDINGS ...................................................................................................................................... 6 3 PART A 1. Audit object and audited expenses 1.1 GENERAL INFORMATION ABOUT THE AUDIT Project name: Integrated Business Development North-Latvia and South- Estonia 2 Project short name: DELBI 2 Project number: Est-Lat12 Priority and target objective: SO1.1 Increased entrepreneurial cross-border cooperation in the Programme area Beneficiary (LP/PP): Tartu Science Park Foundation (PP) Contact person: Külli Purret Date of subsidy contract: 05.07.2017, amendments were made 08.02.2018 and 08.06.2020 Audit scope and period: Report 11.1, period 01.08.2020 – 31.10.2020, € 3231.66 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. Karl-Ander Reismann, Financial Control Department, Audit Unit II, audit team member. Kaisa Kallas, 02.08.2023 – 31.08.2023, Financial Control Department, Head of Audit Unit II, audit supervisor Mart Pechter, 01.09.2023 – 04.10.2023, Financial Control 4  Department, Advisor, audit supervisor Audit duration: 02.08.2023 – 04.10.2023 Methodology: Audit manual of the Estonia-Latvia Programme Audit procedures performed at the Audit was carried out desk-based. No products nor physical beneficiary: objects were bought in the audit scope, thus site visit was not necessary. During the desk-based control, interviews were conducted 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. Sampling methodology (if applicable, then Not applicable information shall be provided by the AA ): 1.3 AUDITED EXPENSES Total amount of certified expenses subject Report 11.1, period 01.08.2020 – 31.10.2020, € 3231.66 to auditors’ opinion based on cost documents: Size of the sample (EUR; %)2: € 3231.66 / 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 (%)3: 0.00% 2. Limitations The audit procedures were carried out in compliance with internationally accepted auditing standards4 and the audit report was prepared using the principles of independence and objectivity. 2 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%. 3 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 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 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 were no procurements within 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 6 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, 04/10/2023 4 The International Professional Practices Framework (IPPF) of the Institute of Internal Auditors. 6  Hr Andrus Kurvits Meie 05.10.2023 nr 10-5/6212-1 SA Tartu Teaduspark [email protected] Auditi aruande edastamine Austatud härra Kurvits Edastame Teile Eesti-Läti INTERREG V-A programmi Est-Lat12 „DELBI 2“ 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