Audit report for audits of operations
Central Baltic Interreg VI-A 2021-2027 programme
CCI No. 2021TC16RFCB013
Identification of the audit
Project ID and acronym CB0800447 “The Business Academy”
Audited organization Eesti Frantsiisiühing
1. Executive Summary
The result of the audit regarding the expenditure in the audit scope:
x No findings.
2. Introduction
Audit Authority responsible for the audits of operations within the Central Baltic Programme 2021-2027
(hereafter Programme) or member of the Group of Auditors responsible for the audits of operations on its
territory within the Programme has performed the audit in compliance with Article 77(1) of Regulation
(EU) No. 2021/1060 (hereafter CPR) and Article 48(2) of Regulation (EU) No. 2021/1059 (hereafter Interreg
regulation).
The beneficiary (identified in the cover page) has been selected for audit by the European Commission in
the framework of the common Interreg sample for the accounting year 01.04.2025-30.09.2025 according to
Article 49 of the Interreg regulation.
The audit was carried out in compliance with internationally accepted audit standards and in accordance
with the audit strategy for the Programme. The audit was conducted based on documents available in the
monitoring system used by the audited Programme, as well as data requested from the audited benefi-
ciary, as necessary.
3. Scope and objectives of the audit work done
The scope of the work corresponded to the expenditure declared to the Commission in the accounting year
01.04.2025-30.09.2025 in respect of the audited beneficiaries within the operation. The general objective of
the audit mission was to verify based on supporting documents the legality and regularity of expenditure
declared to the EC and existence of the audit trail.
The audit covered the verification of the following specific aspects:
• eligibility of the operation, the beneficiary and contracting in respect of the audited beneficiary,
including compliance with horizontal principles and State aid rules.
• reality of the project and regular implementation in accordance with the approval decision and
fulfilment of conditions applicable at the time of the audit concerning its functionality, use, and
objectives to be attained, in line with the principle of sound financial management.
• compliance of the audited partner with transparency, communication and visibility requirements.
• eligibility of the audited expenditure both for grants taking the form set out in point (a) of Arti-
cle 53(1) of CPR, including respect of public procurement rules, and for grants taking the forms set
out in points (b), (c) and (d) of Article 53(1) of CPR.
• reliability of data in relation to output and result indicators.
• audited expenditure’s compliance with applicable EU, programme and national rules.
• existence of a separate accounting record or code for project expenditures, and an adequate audit
trail that is consistent with the available supporting documentation.
• correspondence of the expenditure declared to the Commission with the accounting records in the
managing authority's electronic system.
• absence of double funding of expenditure.
• absence of fraud and conflict of interest.
• if relevant, examination of whether errors, deficiencies and irregularities revealed by the audit are
of systemic nature.
4. General information related to the audit
Identification of the project
Full project name The Business Academy - a complex business training program
for young people
Project number and acronym CB0800447 “The Business Academy”
Priority 3 - Improved employment opportunities
Call no. Call 4 small projects
Dates of signing the subsidy contract 07.04.2025
(first version)
Implementation period of the project 01.04.2025 - 30.06.2026
according to subsidy contract (or its
latest amendment)
Identification of the auditee
Organization Estonian Franchise Association
Legal status Non-profit organization
Contact person(s) Name: Kurt Johan Eduard Ehrnsten
Position in the project: member of the board
Email:
[email protected]
Phone: +37256686000
Role of the beneficiary in the project Lead partner
Project partner
Date when auditee signed the Partner- 22.04.2025
ship agreement
Identification of the SLA auditors
Organization carrying out the audit The Financial Control Department of The Ministry of Finance
of Estonia
Information of the auditor(s) Name: Kadri Kustola-Vaikla
Title: auditor
Confirmation of the impartiality I have no conflict of interest in relation to the auditee: Yes
(Yes/No)
Information of the audit supervisor Name: Mart Pechter
Title: Head of the II Audit Unit
Confirmation of the impartiality I have no conflict of interest in relation to the auditee: Yes
(Yes/No)
Audit scope
Audited reporting periods 01.04.2025-30.09.2025
(No. and dd.mm.yyyy-dd.mm.yyyy)
Approved expenditure by the Managing 6 775 €
Authority
Audited expenditure 6 775 €
Audit coverage ratio 100%
If less than 100% is audited, please de- N/A
scribe the sampling method
Information of the audit process
Audit was launched on 06.11.2025
Type of the audit Only desk-based check
Includes on-the-spot check
Date(s) and place of on-the-spot check Due to the principles of risk-based control, the nature of the
Date of online meeting project, the amount of simplified costs and the audit scope,
People present during on-the-spot it was not necessary to conduct an on-the-spot check or
check/online meeting online meeting.
Contradictory procedure As no observations were made, the contradictory procedure is
not relevant.
Date of the final version 24.11.2025
5. Summary of the audit scope, audited costs and ineligible amount
Audit scope
Cost cate- (approved costs by the Managing Authority) Total Total ineligi-
gory Fast track Partner re- Partner re- Total ap- amount of ble amount
lump sum port No. port No. proved audited detected in
(Preparation costs by the costs the audit*
cost) MA
Staff costs 0,00 0,00 0,00 0,00 0,00
Office and 0,00 0,00 0,00 0,00 0,00
administra-
tion
Travel and 0,00 0,00 0,00 0,00 0,00
accommoda-
tion
External ex- 0,00 0,00 0,00 0,00 0,00
pertise and
services
Equipment 0,00 0,00 0,00 0,00 0,00
Preparation 6 775,00 0,00 0,00 6 775,00 6 775,00 0,00
cost (lump
sum)
Total 6 775,00 0,00 0,00 6 775,00 6 775,00 0,00
* Note that if ineligible expenditure is detected in the cost category staff costs, it causes 15 % flat rate
correction also in the cost categories office and administration and travel and accommodation. If the rea-
son for ineligibility in staff costs is incorrect amount of project working hours, also costs of project man-
agement equipment need to be corrected in the cost category equipment (amount of ineligible working
hours x 0,23 €).
Auditor: Kadri Kustola-Vaikla
Date: 24.11.2025
____________________
Signed digitally
Audit supervisor: Mart Pechter
Date: 24.11.2025
____________________
Signed digitally
Hr Kurt Johan Eduard Ehrnsten
Eesti Frantsiisiühing Meie 24.11.2025 nr 10-5/5103-1
[email protected]
Auditi lõpparuande edastamine
Austatud härra Ehrnsten
Edastame Teile projekti nr CB0800447 „The Business Academy“ auditi lõpparuande nr CB-
2/2025.
Auditi eesmärk oli anda hinnang Euroopa Liidu ühtekuuluvuspoliitika fondide vahendite toetuse
kasutamisele Vabariigi Valitsuse 12. mai 2022. a määruse nr 53 „Perioodi 2021–2027 Euroopa
Liidu ühtekuuluvuspoliitika fondide vahendite kasutamise auditeerimine” § 3 lõike 1 järgi.
Täname Teid meeldiva koostöö ja osutatud abi eest.
Lugupidamisega
(allkirjastatud digitaalselt)
Anu Alber
finantskontrolli osakonna juhataja
Lisa:
Auditi lõpparuanne
Sama:
Pr Tiina Sams, Riigi Tugiteenuste Keskus (
[email protected]).
Kadri Kustola-Vaikla
[email protected]
Suur-Ameerika 1 / 10122 Tallinn / 611 3558 /
[email protected] / www.rahandusministeerium.ee
registrikood 70000272