Auditi lõpparuanne

Interreg VI-A Estonia-Latvia Programme 20 21 -202 7 Project No: EE-LV00043 Project name and acronym : Access Routes Project Partner Name (LP/PP): Vidzeme Planning region Fund: European Regional Development Fund A udit No: 22-2025/01/DR Audit carried out by : Elīna Valeine Līga Kozlovska Final audit report 22 . 01 .20 2 5 -6350 249555 0 0 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. A udit opinion : 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 7 pages . TABLE OF CONTENTS TOC \o "1-3" \h \z SUMMARY OF AUDIT RESULTS PAGEREF _Toc188438580 \h 2 TABLE OF CONTENTS PAGEREF _Toc188438581 \h 3 PART A PAGEREF _Toc188438582 \h 4 1. Audit object and audited expenses PAGEREF _Toc188438583 \h 4 2. Limitations PAGEREF _Toc188438584 \h 5 3. Audit follow-up activities (only if findings are made) PAGEREF _Toc188438585 \h 5 PART B PAGEREF _Toc188438586 \h 6 AUDIT FINDINGS PAGEREF _Toc188438587 \h 6 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. PAGEREF _Toc188438588 \h 6 Significant / non-significant finding 1.1 – Title (ineligible expense identified, EUR 0) PAGEREF _Toc188438589 \h 6 PART A Audit object and audited expenses 1.1 GENERAL INFORMATION ABOUT THE AUDIT Project name and acronym : Development of accessible tourism routes , Access Routes Project number: EE-LV00043 Priority and specific objective : 4 - More accessible and sustainable cross-border tourism experience 4.1 - Enhancing the role of culture and sustainable tourism in economic development, social inclusion and social innovation Beneficiary (LP/PP) : PP2 Vidzeme Planning Region Beneficiary c ontact person for audit : Ilze Liepa Date of subsidy contract : 27.09.2023 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 2 021. Article 48(2) of the Regulation (EU) No 2021 / 1059 of the European Parliament and of the Council of 24 June 2 021. Audit Authority’s work plan for 202 4 . 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 : Elīna Valeine , Head of Audit Unit, Audit Department, Ministry of Smart Administration and Regional Dev e lopment Līga Kozlovska, Senior Expert . Audit Unit, Audit Department, Ministry of Smart Administration and Regional Development A udit duration : 07.01.2025 – 21.01.2025 Methodology : Audit manual of the Estonia-Latvia Programme 2021-2027 Audit procedures performed at the beneficiary : No on-the-spot check s performed Sampling methodology ( if applicable , then information shall be provided by the AA ): No sampling applied 1.3 AUD ITED EXPENSE S Total amount of declared expenses subject to auditors’ opinion based on cost documents : R eport number : 1 Audited amount : EUR 8 565.68 Size of the sample ( EUR ; %) : No sampling applied , audited 100% Ineligible expenditure identified ( EUR ): amount EU contribution National public contribution Private sector contribution Total Ineligible amount in the audit scope (EUR): 0 0 0 0 Ineligible amount outside the audit scope (EUR): 0 0 0 0 Error rate (%) : percentage Limitations The audit procedures were carried out in compliance with internationally accepted auditing standards and the audit report was prepared using the principles of independenc e 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 no t known to auditors, the conclusions reached by auditors might have been different. Audit follow-up activities (only if findings are made) The beneficiary shall consider the findings and recommendations made in Part B and the decisions made by the MA . The AA shall monitor the implementation of recommendations made by the auditors. PART B AUDIT FINDINGS Use of funding as intended The funding has been used in material aspects in the intended manner , in a reaso na ble and efficient way and in accordance with the objectives and requirements laid down in the subsidy contract and the p rogramme m anual . Significant / non-significant finding 1.1 – Title ( ineligible expense identified, EUR 0 ) No Finding s 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, an d the co-financing has been guaranteed. 4. Carrying out of public procurements The beneficiary has in all material aspects carried out public procurements in compliance with the current legislation . 5. Granting of state aid The project does not involve state aid . The state aid has not been granted to the project . 6. Communication and publicity When informing and disclosing the use of funding, the beneficiary has in all material aspects followed the current legislation . 7. Other comments (if applicable) N/A We confirm that the final audit report has 7 number of pages . Audit m anager : Audit s upervisor : Elina Valeine Head of Audit Unit Audit Department Ministry of Smart Administration and Regional Development Līga Kozlovska Senior Expert of Audit Unit, Audit Department Ministry of Smart Administration and Regional Development Riga , 22.01.2025 THIS DOCUMENT IS CONFIRMED WITH A SAFE ELECTRONIC SIGNATURE AND CONTAINS A TIME STAMP