Leping

Lisa I – Kokkuleppelised protseduurid kontrolli läbiviimiseks Käsundisaaja esitab käsundiandjale enne kontrolli algust esialgse nimekirja kontrolli läbiviimiseks vajalikest materjalidest. Käsundiandja valmistab kontrolli alguseks ette kontrolli läbiviimiseks vajalikud materjalid, lähtudes Käsundisaaja poolt esitatud esialgsest nimekirjast ning kontrolli jooksul Käsundisaaja esindajate poolt esitatud päringutest. Käsundisaaja esitab enne audiitori aruande andmist käsundiandjale käsundissaaja juhtkonna poolt allkirjastatud kontrollitavad aruanded ja juhtkonna kinnituskirja käsundiandjale kontrolli käigus esitatud avalduste, andmete ja hinnangute õigsuse ja terviklikkuse kohta. Käsundiandja nõustub ja kohustub täielikult vabastama Audiitori igasugusest vastutusest, mis võib olla põhjustatud Kliendi personali ebatäpsetest ja/või vääradest avaldustest, andmetest ja hinnangutest. K ontrolli käigus koostatud dokumente (sh audiitori aruanne) ei tohi avaldada ja/või esitada kolmandatele isikutele ilma Käsundiandja eelneva kirjaliku nõusolekuta, välja arvatud Eesti Vabariigi õigusaktides ettenähtud juhtudel. Mistahes avaldamise puhul teatab Käsudnisaaja sellest Audiitorile vähemalt kaks nädalat ette. Kontrolli käigus kontrollitakse väljavõtteliselt tõendusmaterjali, millel põhinevad Kliendile nr 1 esitatud aruannete arvnäitajad ja selles avalikustatud informatsioon. Kontroll hõlmab ka aruannete koostamisel kasutatud arvestuspõhimõtete ja juhtkonnapoolsete oluliste hinnangute analüüsi. Audiitor planeerib kontrolli viisil, mille puhul võib põhjendatult eeldada esitatud aruannetes või raamatupidamisdokumentides sisalduvate oluliste väärkajastamiste (sealhulgas pettusest, eksimusest või õigusaktidele mittevastavusest tulenevate oluliste väärkajastamiste) avastamist. Samas, kuna kontroll toetub väljavõttelistele testidele, siis oma olemuslike piirangute tõttu koosmõjus mistahes arvestus- ja sisekontrollisüsteemi olemuslike piirangutega eksisteerib vältimatu risk, et isegi mõned olulised vead ja väärkajastamised võivad jääda avastamata. Tööpaberid, mis koostatakse Audiitori poolt seoses kontrolliga ja/või Kliendi poolt koostatud ja Audiitorile esitatud dokumendid, samuti Audiitori poolt kontrolli käigus saadud muu materjal ja/või informatsioon loetakse tööpaberiteks, mis kuuluvad Audiitorile. Tööpaberid on konfidentsiaalsed ja kuuluvad Audiitori poolt säilitamisele vastavalt Eesti Vabariigi õigusaktidega kehtestatud nõuetele ja kooskõlas Audiitori äriühingus kehtestatud põhimõtete ja eeskirjadega. Tööpabereid võib avalikustada õigusaktidega ettenähtud kohustuslikel juhtudel. Käesolevaga annavad Pooled üksteisele loa teostatava töö käigus vajalike andmete ja informatsiooni (sealhulgas, kuid mitte ainult audiitori aruannete projektide) saatmiseks ja saamiseks Interneti või muu elektroonilise meedia (näiteks e-post) kaudu. Pooled on teadlikud ja tunnistavad Interneti või muu elektroonilise meedia kaudu informatsiooni elektroonilise edastamise kasutamisest tulenevaid olemuslikke riske ja seda, et kumbki Pool ei saa tagada saadetud ja saadud andmete ja informatsiooni turvalisust, terviklikkust ja konfidentsiaalsust, samuti garanteerida et edastatud informatsioon on vaba viirustest ja/või muudest riskidest. Pooled kinnitavad, et neil puudub vastutus teise Poole ees juhul, kui elektrooniliselt edastatud või saadud andmeid ja informatsiooni kasutatakse teise Poole vastu kolmandate isikute poolt ja/või kui kolmandate isikute tegevus tekitab teisele Poolele mistahes kahju. Lisa II – Engagement letter Type I Engagement letter The following are the conditions on which the Ministry of Cultures of Republic of Estonia ( the beneficiary ) agrees to engage Assertum Audit OÜ ( the auditor ) to provide an independent Report of Factual Findings on the Final Financial Report - Type I prepared by the beneficiary in connection with a European Union financed Grant Agreement/Decision concerning Creative Europe Desk Estonia , Agreement number – 2018-545/001-001 ( the ‘Grant Agreement ’ / ' Decision '). Where in this letter the ‘ Agency ’ is mentioned this refers to the Agency in its capacity as signatory of the Grant Agreement/Decision with the beneficiary , providing the grant funding . The Agency is not a party to this agreement . Responsibilities of the Parties to the Engagement ‘ The beneficiary ’ refers to the organisation that is receiving the grant funding and that has signed the Grant Agreement/Decision with the Agency . The beneficiary is responsible for providing the Agency with a Final Financial Report for the Action financed by the Grant Agreement/Decision which complies with the terms and conditions of the Grant Agreement/Decision and for ensuring that this Final Financial Report can be reconciled to the beneficiary’s accounting and bookkeeping system and to the underlying accounts and records . The beneficiary is responsible for providing sufficient and adequate information , both financial and non-financial , in support of the Final Financial Report . Notwithstanding the procedures to be carried out , the beneficiary remains at all times responsible and liable for the accuracy of the Final Financial Report . The beneficiary accepts that the ability of the auditor to perform the procedures required by this engagement effectively depends upon the beneficiary , and as the case may be its partners/co-beneficiaries , providing full and free access to the beneficiary’s staff and its accounting and bookkeeping system and underlying accounts and records . ‘ The auditor ’ refers to the auditor responsible for performing the agreed-upon procedures as specified in this letter , and for submitting an independent Report of Factual Findings to the beneficiary . The auditor must be independent from the beneficiary . By agreeing to this engagement the auditor confirms that at least the following conditions have been met : The auditor is qualified to carry out statutory audits of accounting documents in accordance with Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts , amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC or similar national regulations . The procedures to be performed are specified by the Agency and the auditor is not responsible for the suitability and appropriateness of these procedures . 2) Subject of the engagement The subject of this engagement is the Final Financial Report in connection with the Grant Agreement/Decision 2018-545/001-001 for the period covering 01.01.2018 to 31.12.2018 and the Action entitled Creative Europe Desk Estonia , the ' Action '. Annex 1 to this letter contains information about the Grant Agreement/Decision . 3) Reason for the engagement The beneficiary is required to submit to the Agency a Report of Factual Findings on the Final Financial Report - Type I in the form of an independent certification produced by an auditor in support of the payment requested by the beneficiary in accordance with Article I.4 of the Grant Agreement and Article 4 of the Grant Decision . The Agency's Responsible Authorising Officer requires this Report as a condition for the final payment requested by the beneficiary . 4) Engagement type and objective This constitutes an engagement to perform specific agreed-upon procedures regarding an independent verification of costs claimed under the Grant Agreement/Decision . The objective of this expenditure verification is for the auditor to carry out the specific procedures listed in Annex 2 to this letter and to submit to the beneficiary a Report of Factual Findings with regard to the specific verification procedures performed . Verification means that the auditor examines the factual information in the Final Financial Report of the beneficiary . As this engagement is not an assurance engagement , the auditor does not provide an audit opinion and expresses no assurance . The Agency assesses for itself the factual findings reported by the auditor and draws its own conclusions from these factual findings on the Final Financial Report and the payment request of the beneficiary relating thereto . The auditor shall include in his/her report the amount of the fees and travel & subsistence reimbursement(s ) received for providing the Report of Factual Findings and shall certify that no conflict of interest exists between him/her and the beneficiary in establishing the report . 5) Standards and ethics The auditor shall undertake this engagement in accordance with : - the International Standard on Related Services (‘ISRS’) 4400 Engagements to perform Agreed-upon Procedures regarding Financial Information as promulgated by the IFAC; – the Code of Ethics for Professional Accountants issued by the IFAC. Although ISRS 4400 provides that independence is not a requirement for agreed-upon procedures engagements , the Agency requires that the auditor is independent from the beneficiary and complies with the independence requirements of the Code of Ethics for Professional Accountants 6) Procedures , evidence and documentation The auditor plans the work so that effective expenditure verification can be performed . The auditor performs the procedures listed in Annex 2 and applies the related guidelines (‘ Specific procedures to be performed ’). The evidence to be used for performing the procedures in Annex 2 is all financial and non-financial information which makes it possible to examine the expenditure claimed by the beneficiary in the Final Financial Report . The auditor uses the evidence obtained from these procedures as the basis for the Report of Factual Findings . The auditor documents matters which are important in providing evidence to support the Report of Factual Findings , and evidence that the work was carried out in accordance with ISRS 4400 and the specific guidance provided by the Agency . 7) Reporting The report on this expenditure verification should describe the purpose , the agreed-upon procedures and the factual findings in sufficient detail to enable the beneficiary and the Agency to understand the nature and extent of the procedures performed by the auditor . The use of the reporting template attached hereto ( Annex 3 - Compulsory report format and procedures to be performed ) is mandatory . This report must be provided by the auditor to the Ministry of Culture of Republic of Estonia within 14 working days after the day of signature of this engagement . Signature beneficiary Signature auditor Annex 1 – Information about the Grant Agreement/Decision Information about the Grant Agreement/Decision Information about the Grant Agreement/Decision Reference number and date of the Grant Agreement/Decision 2018-545/001-001 Programme Creative Europe Programme Grant Agreement/Decision subject Creative Europe Desk Estonia Country Estonia Beneficiary Eesti Vabariigi Kultuuriministeerium Suur-Karja street 23 EE 10576 Tallinn Start date of the Action 01.01.2018 End date of the Action 31.12.2018 Total cost of the Action 104799.5 Grant maximum amount 52399,5 Total amount received to date by the beneficiary from Agency 41919,6 Total amount of payment request 10479,9