Auditi lõpparuande edastamine

Second level audit report - Version SFC 2023 - Second level audit report Covering the accounting year from 01.07.2023 to 30.06.2024 According to Article 127 of Common Provision Regulation (EC) No 1303/2013 and Article 25 Regulation (EC) No 1299/2013 Name of auditee Project partner no. 02 Tallinn University of Technology CCI No 2014TC16M5TN001 European Regional Development Fund European Neighbourhood Instrument This second level report is prepared by: Ministry of Finance of the Republic of Estonia Financial Control Department Audit Unit II 1/7  Second level audit report - Version SFC 2023 - INTRODUCTION This Audit Report from the second level auditor (SLA) is a basis for the compilation of the Annual Control Report (ACR) which the Audit Authority (AA) has to transfer to the European Commission until the 15th of February of each year. This report consists out of three parts: The report and the attached checklist as Annex 1 and additionally a list with types of findings as Annex 2. . The procedures between AA and SLA are stipulated in the Rules of Procedures of the Group of Auditors of the Interreg Baltic Sea Region Programme 2014–2020 (CCI No 2014TC16M5TN001). The content of the SLA-Report is within the responsibility of the respective national SLA. After finalizing the respective audit, the SLA are asked to send the report with signature and stamp and with the attached Annexes 1 and 2 as a scanned pdf-file via email to the Audit Authority with a copy to the MA/JS. The signed original paper-version has to be stored at the auditors place. 1. Identification of the operation Lead Partner/ Free and Hanseatic City of Hamburg organisation Department Borough of Altona Country Germany Project No. #R096 Project acronym LUCIA Priority 2 Number of all partners 13 Max. amount ERDF co-financing (A) (€) 2,165,305.78 Max. amount NOR co-financing (B) (€) 0.00 Max. amount of ENI co-financing (C) (€) 140,761.10 Max. amount of Russian co-financing (D) (€) 140,761.11 Max. amount of all partner´s own contribution (E) (€) 665,655.50 Total operation budget (= A+B+C+D+E) (€) 3,112,483.49 1.1 Identification of the audited partner (PP or LP) Lead partner Project partner Contact person Maia-Liisa Anton / Alvar Kurrel 2/7  Second level audit report - Version SFC 2023 - Organisation Tallinn University of Technology Department Thomas Johann Seebeck Department of Electronics Address Ehitajate tee 5 / 19086 Tallinn Country Estonia Co-financing rate 85 % Telephone +372 6 203 514 / +372 6 202 159 Email [email protected] / [email protected] Legal status Public Max. amount of Programme co-financing (ERDF, NOR, ENI/RU) (A) (€) 197,056.06 Max. amount of all partner´s own contribution (B) (€) 34,774.61 Total Partner (LP or PP) budget (A+B) (€) 231,830.67 1.2 Identification of the second level auditor (SLA) Name Laura Väikemaa Job title Auditor Organisation Ministry of Finance of the Republic of Estonia Department Financial Control Department Address Suur-Ameerika 1, Tallinn Country Estonia Telephone +372 611 3558 Email [email protected] 2. Audit process and audit scope Please describe how was the second level audit organised, its procedure, on-the-spot visit, drafting of the audit report and contradictory procedure, involvement of the first level controller etc. How was the second level audit carried out? 100% control sample of: % Was the second level audit (or parts of it) outsourced? If yes, to which authority/company. Who is responsible for which part? No parts of this second level audit were outsourced. 3/7  Second level audit report - Version SFC 2023 - 2.1 Audit objectives The objectives of the audit were to: - complete and deliver to the Audit Authority the audit report and checklist; - verify the delivery of products and services co-financed from the Programme; - verify the soundness of expenditure declared by the project partner(s); - verify the compliance of such expenditure and project activities with Programme rules - assist in reducing the risk of ineligible expenditure; - contribute to the Annual Control Reports and eventually to the closure declaration; - support the Audit Authority in carrying out its duties. The Audit Authority will compile a final Audit Report and an Audit Opinion by the 15th of February of the year following the respective accounting year 2.2 Audit timetable Audit was launched on 12.07.2024 Date(s) of on-the-spot-check(s): N/A + Contradictory procedure from N/A to N/A Date of final version 10.09.2024 2.3 Expenditure covered by this audit report and checklist (in EURO) Progress report(s) No(s): PR no 6 (A) Expenditures by budget-lines covered by this audit report and checklist Total (€) BL 1 Staff-costs 48,465.38 BL 2 Office and administration 7,269.81 BL 3 Travel and accommodation 935.81 BL 4 External expertise/services 10,591.60 BL 5 Equipment costs 0.00 BL 6 Infrastructure and works 0.00 BL 7 Expenditure for specific project activities 0.00 Total (A) 67,262.60 4/7  Second level audit report - Version SFC 2023 - (B) Funding source Total (€) Amount of Programme co-financing (ERDF, NOR, ENI/RU) 57,173.21 Amount partner’s own contribution 10,089.39 Total expenditure ( = Total A) 67,262.60 2.4 Total expenditure reported by the partner (Cumulating ALL REPORTS up to this audit) (A) Expenditures by budget lines cummulated Total (€) BL 1 Staff costs 185,788.97 BL 2 Office and administration 27,868.34 BL 3 Travel and accommodation 6,581.07 BL 4 External expertise/services 11,592.28 BL 5 Equipment costs 0.00 BL 6 Infrastructure and works 0.00 BL 7 Expenditure for specific project activities 0.00 Total (A) 231,830.66 (B) Funding source Total (€) Amount of Programme co-financing (ERDF, NOR, ENI/RU) (B1) 197,056.05 Amount of partner’s own contribution (B2) 34,774.61 Total expenditure ( = B1+B2 =Total A) 231,830.66 2.5 Audit methodology used by the auditor Audit Strategy and supporting audit documents developed by the Audit Authority of Interreg Baltic Sea Region. Additional supporting audit documents developed by the Financial Control Department. The auditor decided not to carry out an on-the-spot check. The auditor finds the risk of not conducting an on-the-spot check low in this case, since the costs included one relatively small physical purchases and no investments. Instead, online meetings (e-mails) were used to discuss the project with the auditee. 3. Audit findings: General comments on findings (please comment financial findings) No findings. 3.1 Ineligible expenditure detected (in Euro) Did the second level audit detect any ineligible State aid relevant expenditure? 5/7  Second level audit report - Version SFC 2023 - 3.1.2 Not State aid relevant ineligible expenditure detected (in Euro) Budget line Description of ineligible item legal basis Total (€) BL1 N/A Add lines Delete lines BL2 automatically calculated flatrate (15%) based on the Programme Manual 0.00 N/A Add lines Delete lines Amount of Programme co-financing (ERDF, NOR, ENI/RU) (A) Co-financing rate 85 % 0.00 Amount of partner’s own contribution (B) 0.00 Total of ineligible expenditure (A+B) 0.00 3.2 Management and other findings (please comment findings e.g. without financial impact) No findings. 3.3 Auditee’s comments Not applicable. 4. Notification to OLAF (> EUR 10.000 ERDF) Not applicable. 5. Conclusion and key recommendations from the SLA (on financial and non-financial findings) The auditor has obtained reasonable assurance that the expenditure declared under the audited operation #R096 "LUCIA" in the reference year 2021 is, in all material aspects, legal and regular. There are no findings or recommendations. 6. Signature(s) and stamp(s) of the SLA Place and date: Tallinn 10.09.2024 6/7  Second level audit report - Version SFC 2023 - Name of the SLA(s): Laura Väikemaa / Audit Manager (signed electronically) Mart Pechter / Audit Supervisor (signed electronically) (Electronic) Signature and stamp 7/7  Tiit Land Tallinna Tehnikaülikool Meie 10.09.2024 nr 10-5/3969-1 [email protected] Auditi lõpparuande edastamine Austatud härra Land Edastame Teile Läänemere piirkonna INTERREG V-B programmi projekti „LUCIA“ (nr R096) partneri Tallinna Tehnikaülikooli projektiauditi lõpparuande. Täname Teid meeldiva koostöö ja osutatud abi eest. Lugupidamisega (allkirjastatud digitaalselt) Anu Alber finantskontrolli osakonna juhataja auditeeriva asutuse juht Lisa: Auditi lõpparuanne Sama: Pr Tiina Sams, Riigi Tugiteenuste Keskus ([email protected]) Laura Väikemaa 5879 5153 [email protected] Suur-Ameerika 1 / 10122 Tallinn / 611 3558 / [email protected] / www.rahandusministeerium.ee registrikood 70000272