Interreg VI-A Estonia-Latvia
Programme 2021-2027
Project No: EE-LV00079
Project name and acronym: Estonia-Latvia Gravel Initiative '24
(ESTLAT Gravel'24)
Project Partner Name (LP/PP): NGO Pro Cyclists Club (LP)
Fund: European Regional Development Fund
Audit No: ELP-2/2024
Audit carried out by: Audit Authority
Final audit report
23.01.2025
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 and acronym: Estonia-Latvia Gravel Initiative '24 (ESTLAT Gravel'24)
Project number: EE-LV00079
Priority and specific objective: More cooperating cross-border regions and development of
joint services.
Building up mutual trust, in particular by encouraging people-
to-people actions.
Beneficiary (LP/PP): NGO Pro Cyclists Club (LP)
Beneficiary contact person for audit: Allar Tõnissaar
Email:
[email protected]
Date of subsidy contract: 12th of October 2023
1.2 INFORMATION ABOUT THE AUDIT
Basis: - Article 77(1) of the Regulation (EU) No 2021/1060 of the
European Parliament and of the Council of 24 June 2021.
- Article 48(2) of the Regulation (EU) No 2021/1059 of the
European Parliament and of the Council of 24 June 2021.
- Audit Authority’s work plan for 2024.
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: Kadri Kustola-Vaikla, Ministry of Finance, Financial Control
Department, Audit Unit II, audit manager
Audit duration: 13/12/2024 – 23/01/2025
Methodology: Audit manual of the Estonia-Latvia Programme 2021-2027
Audit procedures performed at the No on-the-spot checks/operations were performed because it
beneficiary: was not required due to simplified cost options.
Sampling methodology (if applicable, then Sample is 100%
information shall be provided by the AA ):
4
1.3 AUDITED EXPENSES
Total amount of declared expenses PR. 1, EUR 7 450.00
subject to auditors’ opinion based on cost
documents:
Size of the sample (EUR; %)2: 7 450.00 EUR, 100%
Ineligible expenditure identified (EUR): amount
National
EU Private sector
public Total
contribution contribution
contribution
Ineligible amount in the audit scope (EUR): 0 0 0 0
Ineligible amount outside the audit scope 0 0 0 0
(EUR):
Error rate (%)3: 0%
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.
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 auditors, the conclusions reached by auditors might have been different.
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.
4 The International Professional Practices Framework (IPPF) of the Institute of Internal Auditors.
5
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
The audit scope included no public procurements.
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 number of pages.
Audit manager: Audit supervisor:
Kadri Kustola-Vaikla Mart Pechter
Auditor Head of Audit Unit II of the Financial Control Department
Tallinn, 23.01.2025
6
Allar Tõnissaar Meie 24.01.2025 nr 10-5/390-1
MTÜ Pro Jalgratturite Klubi
[email protected]
Auditi lõpparuande edastamine
Austatud härra Tõnissaar
Edastame Teile projekti nr EE-LV00079 „ESTLAT Gravel'24“ auditi lõpparuande nr ELP-
2/2024. Auditi eesmärgiks oli anda hinnang 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 koostöö ja osutatud abi eest.
Lugupidamisega
(allkirjastatud digitaalselt)
Anu Alber
finantskontrolli osakonna juhataja
auditeeriva asutuse juht
Sama:
Pr Kristi Sell, Riigi Tugiteenuste Keskus (
[email protected])
Teadmiseks:
Pr Külli Kaare, Riigi Tugiteenuste Keskus (
[email protected])
Kadri Kustola-Vaikla 5123572
[email protected]
Suur-Ameerika 1 / 10122 Tallinn / 611 3558 /
[email protected] / www.rahandusministeerium.ee
registrikood 70000272