Bernadette Fréderick Yours 17.03.2025
EUROPEAN COMMISSION
DIRECTORATE-GENERAL
ECONOMIC AND FINANCIAL AFFAIRS
[email protected] Ours 11.04.2025 no 11.1-1/25/644-2
Reply to the the analysis of the 3rd PR -
Ares(2025)2167088
Dear Ms Fréderick,
Thank you for your letter (Ref. Ares (2025)2167088 – 17/03/2025) where you included among
other points the observations for the Estonian Audit Authority for improvements regarding the
Summary of Audits and an observation for the Estonian Coordinating Body.
We have analysed your observations and recommendations and will now reply to them point-by-
point.
1. Overall level of assurance. You have recommended adding sections 5 Other
information and 6 Overall level of assurance to our Summary of Audits and reference
in text how the overall level of assurance was obtained.
The Audit Authority agrees with the recommendations and will incorporate them into
the next Summary of Audits.
2. Summary of Audits. You have recommended that the form of Summary of Audits
should follow the guidance, including point 5.3 of the form.
The Audit Authority agrees with the recommendation and will incorporate it into the
next Summary of Audits.
3. Key Requirements. You have recommended that all the Key Requirements should be
mentioned in the Overall Opinion as well as adding how assurance for them was
obtained.
Lõkke 4 / 10122 Tallinn / 663 8200 /
[email protected] / www.rtk.ee / Registrikood 70007340
The Audit Authority agrees with the recommendation and will incorporate it into the
next Summary of Audits.
4. Earlier findings and follow-up. You have recommended that the Summary of Audits
include information on earlier findings and follow-up.
The Audit Authority agrees with the recommendation and will incorporate it into the
next Summary of Audits.
5. Risk factors for selecting milestones and targets for auditing. You have recommended
that the section of Summary of Audits describing the risk factors for selecting
milestones and targets should include detailed scoring.
The Audit Authority agrees with the recommendation and will incorporate it into the
next Summary of Audits.
6. System audit and sampling. You have recommended that for system audits, details on
the process of sampling should be added, including the form “Annex 3”.
The Audit Authority agrees with the recommendation and will incorporate it into the
next Summary of Audits.
7. Reference to national and EU legislation in system audits. You have recommended
adding a reference to national and EU legislation in system audits in the Summary of
Audits, also recommending adding an introductory part to the system audits section
for that purpose.
The Audit Authority agrees with the recommendations and will incorporate them into
the next Summary of Audits
8. Weaknesses regarding the control system for public procurements in M [17]. You
have asked for a status of the implementation of our recommendation.
The Audit Authority states that the recommendation regarding the finding 7.1 in M
[17] to the Coordinating Authority was made with the deadline of 30.06.2025, so the
implementation is still ongoing. However, to the Audit Authority’s knowledge, the
Coordinating Authority has accepted the finding and is working towards
implementing the recommendation. The result will be followed up by the Audit
Authority in the next Summary of Audits under the information detailing earlier
findings and follow-up.
Observation to Coordinating Body:
1. The list of detected and corrected irregularities “Annex III List of Milestones and
Targets with detected and corrected irregularities - 3rd PR EE_for DG ECFIN”. You
have recommended to include references on respective numbers of milestones or
targets and the information on the measures taken to follow-up the
infringements/suspicions of fraud, including actions taken to recover funds that have
been misappropriated and amounts recovered.
The Coordinating Body agrees with the recommendations and will incorporate them
into the relevant annex.
Yours sincerely,
(signed digitally)
Katri Targama
Head of Unit
Siret Soonsein 5679 9242
[email protected]