Leping

Memo Ühekordse projektiauditite teostamise teenuse ostmiseks lepingu sõlmimine (kolm projektiauditit), Eesti Vabariigi territooriumil Eesti EL välispiiri programmi auditeeriva asutuse (Rahandusministeeriumi finantskontrolli osakond) ülesande täitmiseks Projektiauditite teostamise teenuse eesmärk Projektiauditite teostamise teenuse eesmärgiks on ühe kordse projektiauditite teostamise teenuse ostmiseks lepingu sõlmimine (kolm projektiauditit) . Kõik teenuse käigus auditeeritavad on partnerid Eesti EL välispiiri programmis ja paiknevad Eesti Vabariigi territooriumil. Projektiauditite teostamise peamiseks eesmärgiks on partnerite kulude ja tegevuste abikõlblikkusele ja vastavusele hinnangu andmine. Projektiauditite teostamise teenuse tulemus Projektiauditi teenuse teostamise tulemuseks on kvaliteetne ja täielik projektiauditi toimik, mis esitatakse auditeerivale asutusele iga projektiauditi kohta eraldi. Nõuetele vastav projektiauditi toimik sisaldab allkirjastatud projektiauditi lõpparuannet, allkirjastatud ja kvaliteetselt ristviidatud kontroll-lehti ja tööpabereid, täielikku ja viitenumbritega varustatud tõendusmaterjali ja toetava dokumentatsiooni hulka ning kõiki muid dokumente, mida see konkreetne projektiauditi toimik vajab. Projektiauditite teostamise teenuse keel Projektiauditite teostamise teenuse keel on projekti aruan d e, projekti üldi s e kontroll-leh e (General checklist) ja projekti võrdluse kontroll-leh e (Comparison checklist) koosta mise ja täi tmise puhul inglise keel. Hanke kontroll-leh e ning kõigi teiste võimalik e auditi kontroll-leh tede ja tööpaberi te puhul on koostamise ja täitmise keeleks eesti keel . Projektiauditite teostamise teenuse ulatus Projektiauditite teostamise teenuse ulatus peab lähtuma eelkõige käsiraamatust „ Audit Manual of the Estonia- Russia CBC Programme 2014-2020 “ ning täpsustavatest juhistest, mida auditeeriv asutus selle kohta annab. Palume arvestada, et auditi käigus on alati kohustuslik täita etteantud ulatuses kontroll-lehed üldine kontroll-leht (General checklist) ja võrdluse kontroll-leht (Comparison checklist) ning hangete esinemise korral ka hangete kontroll-leht. Projektiauditite teostamise teenuse alus Projektiauditite teostamise teenuse alus eks on kuluread ja dokumendid, mille alusel on auditeeritavatele organisatsioonidele etteantud ulatuses makseid tehtud. Auditeeritavad projektipartnerid ja nende kulud on järgnevalt üldiselt kirjeldatud. Organisatsioon Võrus, kulude hulk ümardatult € 380 000 . Kuluridade hulk ümardatult 120, auditeeritakse valimi alusel (30 kulurida). Sisaldab riigihankeid. Organisatsioon Jõhvis, kulude hulk ümardatult € 240 000 , kuluridade hulk ümardatult 80. Sisaldab riigihankeid ja võrreldavate pakkumise võtmise protsesse. Organisatsioon Tartus, kulude hulk ümardatult € 290 000 , kuluridade hulk ümardatult 20. Sisaldab võrreldavate pakkumise võtmise protsesse. Projektiauditite teostamise teenuse ajakava Projektiauditite teostamise teenuse jaoks annab auditeeriv asutus projektiauditite aluseks olevad kuluread ja dokumendid lepingupartnerile kohe kui leping on sõlmitud. Auditeeriv asutus eeldab, et esialgsed versioonid kõigist kolmest projektiauditi toimikust koos aruande, kontroll-lehtede, tööpaberite, tõendusmaterjali ja muu vajaliku materjaliga esitatakse 2 3 . august il 2024. Auditeeriv asutus annab oma kommentaarid ja soovitused projektiauditi toimikutele 30 . august il 2024, misjärel peab lepingupartner need oma töösse sisse viima ja auditeeritavalt organisatsioonilt kommentaarid võtma. Peale auditeeritavalt organisatsioonilt kommentaaride saamist tuleb projektiauditi toimikud uuesti auditeerivale asutusele esitada ja a uditeeriv a asutus e järgnevad kommentaarid ja soovitused oma töösse sisse viia. Lõplikud projektiauditi toimikud tuleb auditeerivale asutusele esitada hiljemalt 1 3. septembril 2024. Projektiauditite teenuse teostaja valimine Projektiauditite teenuse teostaja vali takse kõige madalama hinna alusel, mis esitatakse kogu töövõtule kokku (kogu töövõtt sisaldab kolme projektiauditit). Pakutav hind peab sisaldama kõiki teenuse teostamiseks vajalikke kulusid, sealhulgas võimalikke reisikulusid kohapealsete kontrollide läbi viimiseks. Projektiauditite teenuse teostaja peab vastama järgmistele tingimustele: Teostaja on viimase kolme aasta jooksul läbi viinud vähemalt ühe sarnase auditi (auditeeritud on kas Euroopa Liidu struktuurivahendeid, territoriaalse koostöö fonde, Norra finantsmehhanismi või mõnda teist fondi, mille suurus ja keerulisuse aste sarnaneb eelnimetatule) Projektiauditite teenuse teostaja peab selle jaoks pakkuma vähemalt järgmist meeskonda: Üks auditi eest vastutava isiku rollis inimene, kellel: On kõrgharidus. On rahvusvaheliselt tunnustatud auditi sertifikaat (ISA, IIA või samaväärne) On vähemalt kahe aasta pikkune kogemus auditi valdkonnas. On kogemus vähemalt ühes sarnases töövõtus kas audiitori, auditi juhi või auditi eest vastutava isiku rollis. On piisav eesti- ja inglise keele oskus auditi teenuse teostamise jaoks. Audit i eest vastutava isiku rollis inimene võtab endale kohustuse läbi viia auditi tööde ja töödokumentide jooksvat esmast kvaliteedikontrolli ning kinnitada oma allkirjaga auditi lõplike dokumentide kvaliteetsust ja täielikkust. Samuti võtab ta endale kohustuse juhendada teisi auditi meeskonna liikmeid, kui neid on, ja korraldada nende tööd vastavalt auditi standarditele. Lisad Eesti EL välispiiri programmi auditi käsiraamat koos vajalike lisadega (kontroll-lehed) Allkirjastatud digitaalselt Anu Alber Finantskontrolli osakonna juhataja Auditeeriva asutuse juht Eesti EL välispiiri p rogramm 2014-2020 Name of the audit Pr oject No XXX “ Project Name ” audit Audit scope , purpose , schedule and works Audit scope (Report number, date, amount) Purpose To evaluate if the expenditure declared is in all material aspects legal and regular and in compliance with the programme rules , in accordance with Agreement on financing and implementation of Cross-Border Cooperation Programme “Estonia-Russia” 2014-2020 Schedule (Dates) Works Desk-based and on-the-spot checks with subsequent analysis and evaluation with regards to: Actual carrying out of the project , Project documentation , Eligibility of costs , Project bookkeeping , Availability of self-financing , Visibility of Programme logos and information . Division of resources Audit carried out by: Role in audit works : Name and surname; Title ( audit supervisor ) Responsible for meeting the audit plan and ensuring quality of the audit as well as confirming it with regards to checklists and working papers. Carries out a constant supervision and quality assessment and fills out the quality control check-list, if necessary. Name and surname; Title ( audit manager ) Responsible for carrying out the audit with the necessary level of quality, including responsibility over the works and documents of other audit team members. Manages the audit team and takes a part of the practical audit works. Name and surname; Title ( auditor ) Responsible for carrying out the tasks appointed to them with the necessary level of quality, including their own works and documents. Takes a part of the practical audit works in the extent appointed by the audit manager. Annex 1. Declaration of objectivity and independence Some of the most important cases, where the auditor’s independence or objectivity is always impaired . A uditors are assessing specific operations for which they were responsible within the previous year. Auditors are carrying out non-audit related work with regards to the auditee as follows: Auditors are a part of organization’s management or make management decisions; Auditors take a part of creating control procedures or putting them in practice; Auditors are in the role of a manager or a worker within the object of audit; Auditors carry out financial or other crucial tasks for the organization . A uditors have personal interests, personal and/or family connections, or other connections to the object of audit , which may influence or be seen as influencing their objectivity and independence . Auditors receive gifts or other benefits from the audited organization, from partners of that organization or from any other connected person or organization, which may influence or be seen as influencing their objectivity and independence . Auditors submit their judgement with regards to the matters of audit to any other person, which may influence or be seen as influencing their objectivity and independence . Auditors are not granted the access of information, objects, sites or staff that the auditors have deemed as necessary for the purposes of audit, or are hindered in any other way in carrying out the audit. I confirm henceforth that : I have the necessary objectivity and independence with regards to the auditee. I will immediately inform the audit supervisor and/or the head of Audit Authority when this objectivity and impartiality is impaired or in risk of being impaired . I will carry out the audit work with the necessary proficiency and d ue p rofessional c are and will take final responsibility for the quality of my work. Audit carried out by: ( audit supervisor ); ( audit manager ); ( auditor ). / names, signatures / AUDIT No : Name of the audit: Objective of the audit procedures Description of Audit Procedures : Summary and Conclusion : References to other working papers ( including control check-lists ) : Reference to audit findings : Yes / No If yes, then reference to the audit finding in audit working paper (e.g. control check-list) Name and Position Date Auditor: Audit Manager: Audit Supervisor: CHECKLIST FOR AUDIT OF OPERATION AUDIT DETAILS Audited organization (L ead P artner / P roject P artner ) : Project name, number, and acronym: Auditor(s): Time o f on-the-spot verification : Persons interviewed : Results of on-the-spot verification : By filling in the checklist , please take note on the correct ver s ion of the Programme guidelines depending on which call has the project been granted, as each call has its own guid e lines . 1 GENERAL INFORMATION Yes/No N/A REF. FINDINGS AND COMMENTS Does the project meet the selection criteria for the cross-border operational programme? Applies only for the L ead P artner audit Does the project fulfil the selection criteria for the cross-border projects? Applies only for the L ead P artner audit Has the project been implemented in accordance with the grant contract and/or partnership agreement? Has project expenditure been incurred during the implementation period as stated in the approved application and grant contract? Have the grant contract and application been amended if required so by the programme guidelines ? 2 BUDGET LINES – ELIGIBILITY Yes/No/ N/A REF. FINDINGS AND COMMENTS 2.1 General questions on eligibility Were the purchased products and / or services related to the objectives of the project? Under section 2, always include a reference to the filled-out comparison checklist as a basis of the opinion Were the costs incurred reasonable? Do the objects physically exist and have the products and / or services been received? Has no ineligible expenditure specified in the respective national regulations, or the programme guidelines been reimbursed? Have the costs incurred for the project been foreseen in the grant contract? Have the costs been converted to euro in accordance with the programme guidelines using the monthly accounting exchange rate of the EC in the month during whic h that expenditure was incurred ? Has the beneficiary not received any funding from the E uropean U nion or other sources to reimburse project expenditure? Has the project met its objectives , outputs and results as l aid down in the programme guidelines ? If not, please evaluate whether the target val u es will likely be achieved by the end of the project’s implementation period or whether th ere could be a risk that the targets will not be achieved or are achieved with significant delay ? Applies only for the Lead Partner audit. Please indicate here the target values of the project ’s output indicators and the values achieved so far. Have the output indicators been clearly described in advance and has the achievement of the indicators been calculated correctly? Applies only for the Lead Partner audit Have the output indicators been chosen correctly in advance, considering the aims of the Programme as a whole and this project and partner in particular? Applies only for the Lead Partner audit Has the J oint Technical Secretariat, the Control Contact Point or the M anaging Authority carried out on-the-spot checks to verify the ac hievement of previously chosen target values or indicators ? Applies only for the Lead Partner audit 2.2 Staff costs Are staff costs related to persons who are formally working for the project on a full-time, part-time, or hourly basis? Do employment contracts, job descriptions or other supporting documents of the persons working for the project explain their tasks and involvement in the project? Have staff costs ( including net salary, national taxes, and holiday pay) been calculated and paid correctly? In case a person works part-time for the project and performs part-time other tasks, is the actual salary rate used when calculating his/her costs in the project budget? Different hourly rates in the frame of the same employment contract must be avoided, and the salary payments must relate to responsibilities specified in a job description of the individual staff member . Has unpaid voluntary work (in-kind contribution) not been included as eligible ? 2.3 Preparation, office, and administration costs Has the partner received preparation costs in the lump sum of EUR 1,000? Has the flat rate (up to 7 % of eligible direct staff costs and not exceeding EUR 60,000 ) used for calculating and reporting office and administrative costs been calculated correctly and under fair, equitable and verifiable calculation method ? Do the costs reported under other budget lines do not include preparation, office, and administrative expenditure? 2.4 Travel and accommodation costs Have travel and accommodation costs and daily allowances been incurred only for persons who are directly related to project activities? Have travel and accommodation costs been reimbursed in accordance with the applicable respective national regulation s or the programme guidelines ? In case of travel and accommodation costs outside the programme area, have they been foreseen in the application and reported in accordance with the programme guidelines ? 2.5 External expertise and services costs 2.5.1 Has expenditure for the financing of external expertise and services provided by a public or private body or by a natural person : been incurred outside of the partner organization (please note that contracting persons working within the organization is not allowed ) . been linked to the activities in the project application. had inputs to the project that are clearly identifiable ? 2.5.1. Has the rule of no sub-contracting between project partners and associates been adhered to? 2.5.2. Have services related to the organization and implementation of events or meetings (incl. rent, catering or interpretations) been foreseen in the agenda or planning document ? 2.5.3 In case of external experti se costs outside the programme area, have they been reported in accordance with the programme guidelines ? 2.6 Equipment costs In case the equipment has been purcha sed before the project approval: have the depreciation costs been proved to have the equivalent probative value? do the costs relate to the period of support for the operation? has the grant not contributed towards the acquisition of the depreciated assets? Has no depreciation been declared for equipment ? Has the rule of no sub-contracting between project partners and associates been adhered to? Is the purchased equipment physically available? 2.7 Investment costs 2.7.1. Are investments in line with the programme requirements and necessary for the achievement of the project’s objectives? 2.7.2. Has no depreciation been declared for investments (please note that depreciation is ineligible in this case) ? 2.7.3. Have purchases, constructions or repair works been carried out within the framework of the project based on contracts and/or paid against invoices? 2.7.4. Has the ownership of the land / buidlings where the works are being carried out, been provided? 2.7.5 Has the purchase of land / sites been in accordance with the programme rules? 2.7.6. Has the nature of ownership and purpose of the use of investments remained the same during at least 5 years after the end of the project? 2.8 Price offers and public procurement 2.8.1. Have competitive price offers been obtained for purchases from EUR 5,000 (not including VAT) in accordance with the programme guidelines ? 2.8.2. Have public procurement processes been carried out in compliance with the national public procurement rules , as evidenced by the national public procurement checklist ? Include a reference to the filled-out national public procurement checklist 2. 9 Large Infrastructure Projects 2.9.1. Has the Large Infrastructure Project partner reported eligible preparation costs in addition to the lump sum payment in accordance with the programme guidelines? 2.9.2. Have the payments to Large Infrastructure Projects followed the the programme guidelines and the options agreed in the grant contract and/or partnership agreement? 2.9.3. Has the Large Infrastructure Project partner used the Contingency Reserve in accordance with the programme guidelines ? 3 REVENUE GENERATION Yes/No/ N/A REF. COMMENTS Is the project net revenue assessed before the approval of the application? Have eligible costs been reduced for the project whose net revenue was so assessed, using the flat rate revenue percentage or the cost-benefit analysis based on discounted cash flows (funding gap method)? In respect of the project that earns revenue during the project period, have eligible costs been reduced by net revenue by the final payment at the latest? 4 AUDIT TRAIL AND ACCOUNTING Yes/No/ N/A REF. FINDINGS AND COMMENTS Has a separate ly identifiable bookkeeping list/general ledger been kept for the project and project expenditure corresponds to that? Is the expenditure supported by adequate documentation (incl. contracts, invoices, timesheets , etc.)? Is there evidence that payments for the costs incurred have been made in the correct amount and during the eligibility period? Has refundable VAT been deducted? Have the funds been paid by the Certifying A uthority function to the L ead Partner wit hout delay, in a correct amount? Have the funds been transferred from the L ead P artner to the P roject P artners wit hout delay, in a correct amount? In case of Lead Partner audit, check all transactions to the P roject P artner s following the receival of the payment from the C ertifying A uthority function . Has the final payment by the Certifying A uthority function to the L ead Partner been paid after the completion of project activities? Have the archiving rules been implemented in accordance with the programme guidelines (five years from the date of balance or ten years in the case of state aid) ? 5 HORIZONTAL ISSUES Yes/No or N/A REF. FINDINGS AND COMMENTS 5.1 Information and publicity Have all objects and activities financed from the Programme funds ( e.g., buildings, machinery, equipment, events, etc.) been marked with the Programme logo and information ? Does the logo and information meet the Programme requirements in terms of its size, location, time of placement, etc.? Has the beneficiary informed the public about the support obtained from the Funds by the following? providing on the beneficiary's website, where such a website exists, a short description of the operation, proportionate to the level of support, including its aims and results, and highlighting the financial support from the Union. placing plaque or billboard, at least one poster with information about the project minimum size A3), including the financial support from the Programme, at a location readily visible to the public, such as the entrance area of a building? 5.2 Equal rights and environment 5.2.2. Does the information that has become available during the audit indicate that the equal treatment and/or environmental requirements have not been violated? 5.3 State aid 5.3.1. Has state aid been granted correctly? Only applicable to partners situated in Estonia. To evaluate whether the state aid has been granted correctly, please answer the following questions , if the audit concerns partners situated in Estonia (5.3.2 – 5.3.8) 5.3.2 Is the recipient of the support an ‘undertaking’? Undertakings are entities engaged in an economic activity, regardless of their legal status and the way in which they are financed. 5.3.3 Does the project involve a transfer of State resources? State resources are all resources of the public sector, including ESIF resources. Yes Always applicable 5.3.4 Is the financing imputable to the State? It is imputable when public authorities grant the support or if they designate private or public bodies to administer the granting as it is normally the case for financings involving ESIF Yes Always applicable 5.3.5 Is there an economic advantage to the recipient of the support? Advantage is any economic benefit which an undertaking would not have obtained under normal market conditions. 5.3.6 Is the support ‘selective’? It is selective if it is favoring certain undertakings or categories of undertakings or certain economic sectors; general measures which are effectively open to all undertakings on an equal basis are not selective; typically, ESIF-supported fundings are ‘selective’ Yes Always applicable 5.3.7 Is there a potential distortion of competition? It is a potential distortion if the funding is liable to improve the competitive position of the recipient; it can be absent in cases of legal monopolies; also, in case of de minimis aid the support does not qualify as ‘State aid’; for de minimis aid specific requirements need to be fulfilled which are listed in another checklist 5.3.8 Is there an effect on trade between Member States? An effect on trade can normally be assumed when all other listed criteria are met; in exceptional cases an effect on trade may be missing for financing for purely local activities; examples of purely local activities are mentioned in the draft NOA 5.4 De minimis rule 5.4.1. Has de minimis rule been followed correctly? Only applicable to partners situated in Estonia. 5.5 State aid under GBER regulation 5.5.1 In case of state aid granted based on the GBER: have the costs been classified into correct activities as laid down in the regulation &gt; the correct article has been used for granting the aid. and the correct funding rate has been used? If needed, a correct cost-benefit analyses have been carried to calculate the financial need (as required by the regulation)? Only applicable to partners situated in Estonia. 5.5.2 In case of state aid granted based on the GBER, it has been checked, that: the aid may not be given to certain activities and sectors (art 1 points 2 and 3 ). the aid receiver is not in financial difficulties (art 1 point 4 ). the aid has an incentive effect (art 6)? Only applicable to partners situated in Estonia 6 FRAUD INDICATORS Yes/No or N/A REF. FINDINGS AND COMMENTS 6.1 Indication to potential fraud (red flags) 6.1.1 The examples of the potential fraudulent circumstances: T he use or presentation of false, incorrect, or inc omplete statements or documents (f alse, inflated, or duplicate invoices ). N o delivery of services or goods. C harging indirect costs as direct costs. F ictitious labour costs. W eak internal controls. 6.1.2 Potential conflict of interest on the level of the: M embers of the Monitoring C ommittee . J oint Technical Secretariat or M anaging Authority. M embers of the procurement evaluation committee (if applicable). 6.1.3 Contract and public procurement fraud: I mproper selection such as unjust ified single source acquisition. U njustified high prices, excessive quantity of purchases, acceptance of low qu ality S plit purchases to avoi d competitive bidding threshold. I ndications of changes to bids after reception. C ontract modifications. Audit m anager : Audit supervisor: (Digitally s igned) (Digitally signed) Estonian EU External Border Programme 2014-2020 Project No: Project full name: Project acronym : Project Partner Name (LP/PP): Thematic objective: Audit No: Audited organization: Final audit report / Draft audit report XX.XX .20XX 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 findings ; significant findings ; non-significant findings . List of significant findings : XXX 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 xx pages . TABLE OF CONTENTS TOC \o "1-3" \h \z SUMMARY OF AUDIT RESULTS PAGEREF _Toc483232174 \h 2 TABLE OF CONTENTS PAGEREF _Toc483232175 \h 3 PART A PAGEREF _Toc483232176 \h 4 1. Audit object and audited expenses PAGEREF _Toc483232177 \h 4 2. Limitations PAGEREF _Toc483232178 \h 5 3. Audit follow-up activities PAGEREF _Toc483232179 \h 5 PART B PAGEREF _Toc483232180 \h 6 AUDIT FINDINGS PAGEREF _Toc483232181 \h 6 The funding has been used to a great extent 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 _Toc483232182 \h 6 Significant/ non-significant finding 1.1 – Title (ineligible expense identified, EUR x) PAGEREF _Toc483232183 \h 6 PART A Audit object and audited expenses 1.1 GENERAL INFORMATION ABOUT THE AUDIT Project name: N ame Project acronym : Name Project number: Number Strategic and thematic objective: Name Beneficiary audited (LP/PP): Name Contact person of the beneficiary : Name Date of subsidy contract: Date Audit scope and period : Date 1.2 INFORMATION ABOUT THE AUDIT Basis: Agreement on financing and implementation of Cross-Border Cooperation Programme “Estonia-Russia” 2014-2020 Audit Authority’s work plan for 20XX. Objective: To provide an audit opinion that: the operation was selected in accordance with the selection criteria for the cross-border programme . the expenditure declared to the participating nations and the Commission corresponds to the accounting records and that the required supporting documentation demonstrates an adequate audit trail . for expenditure declared to the participating nations and the Commission, outputs and results underpinning payments to the beneficiary have been delivered. Person(s) carrying out the audit: Name, institution, unit, profession Audit duration: DD.MM.YYYY – DD.MM.YYYY Methodology: Audit manual of the Estonia- Russia Programme Audit procedures performed at the beneficiary audited : During the on-the-spot check, interviews were conducted with the persons involved in project implementation and analysis/evaluation was made of the following: project’s actual implementation . documentation related to project implementation . eligibility of costs . arrangement of book-keeping related to the project . existence of co-financing . use of the logos. Sampling methodology (if applicable, then information shall be provided by the A udit A uthority ): population size . sampling steps or method . sample size before and after expansion (if applicable) and final audited total amount . 1.3 AUDITED EXPENSES Total amount of certified expenses subject to auditors’ opinion on the basis of cost documents: Period (e.g. (01.07.2018 - 30.06.2019 ) and amount audited Size of the sample (EUR; %) : Amount, percentage Ineligible expenditure identified (EUR): amount EU contribution National public contribution Private sector contribution Total Ineligible amount (EUR): amount amount amount amount Ineligible amount outside the audit scope (EUR): amount amount amount amount 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 The beneficiary shall take into account the findings and recommendations made in Part B and the decisions made by the M anaging A uthority . The A udit A uthority 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 x) XXX Risk to the project implementation : Recommendation on the project implementation : Comments of the beneficiary audited : Commen ts of the Financial Control : Comments of the M anaging A uthority /J oint Technical S ecretariat : Person responsible for implementation of the recommendation and date at the beneficiary : 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 been granted to the project and used by the beneficiary in correct manner, in accordance with the state aid rules. 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) XXX We confirm that the final audit report has X ( number ) pages . Audit m anager : Audit s upervisor : Name Name Profession Profession Place , date AUDIT MANUAL FOR ESTONIA-RUSSIA CBC PROGRAMME 2014-2020 Compiled by: Audit Authority As situated in: Financial Control Department Ministry of Finance of the Republic of Estonia Approved by: Kaur Siruli Head of Audit Authority 15 th of February 202 2 TABLE OF CONTENTS TOC \o "1-3" \h \z \u INTRODUCTION PAGEREF _Toc7532067 \h 4 1 GENERAL PRINCIPLES PAGEREF _Toc7532068 \h 5 1.1 Legal basis PAGEREF _Toc7532069 \h 5 1.2 Identification of audit bodies PAGEREF _Toc7532070 \h 5 1.3 Requirements for auditors when performing audit work PAGEREF _Toc7532071 \h 5 1.4 Outsourced audit service PAGEREF _Toc7532072 \h 6 1.5 Quality assurance and audit supervision PAGEREF _Toc7532073 \h 7 1.6 Requirements for documentation PAGEREF _Toc7532074 \h 7 1.6.1 Documentation of audit procedures PAGEREF _Toc7532075 \h 7 1.6.2 Referencing PAGEREF _Toc7532076 \h 8 1.7 Setup of the audit file PAGEREF _Toc7532077 \h 8 1.8 Reporting of potential fraud cases PAGEREF _Toc7532078 \h 9 1.9 Reporting of irregularities to OLAF PAGEREF _Toc7532079 \h 9 1.10 Follow-up activities PAGEREF _Toc7532080 \h 9 2. SYSTEM AUDITS PAGEREF _Toc7532081 \h 11 2.1 Definition PAGEREF _Toc7532082 \h 11 2.2 Objective, subject and scope PAGEREF _Toc7532083 \h 11 3 PROJECT AUDITS PAGEREF _Toc7532084 \h 14 3.1 Definition PAGEREF _Toc7532085 \h 14 3.2 Objective, subject and scope PAGEREF _Toc7532086 \h 14 4. Audit of accounts PAGEREF _Toc7532087 \h 16 4.1 Definition PAGEREF _Toc7532088 \h 16 4.2 Objective, subject and scope PAGEREF _Toc7532089 \h 16 5 AUDIT PROCEDURES PAGEREF _Toc7532090 \h 17 5.1 Planning an audit PAGEREF _Toc7532091 \h 17 5.1.1Registration of the audit and collection of background information PAGEREF _Toc7532092 \h 17 5.1.2 Audit plan and programme PAGEREF _Toc7532093 \h 18 5.1.3 Preparation of an audit announcement letter PAGEREF _Toc7532094 \h 18 5.2 Conducting an audit PAGEREF _Toc7532095 \h 18 5.2.1 Audit procedures and documentation of information PAGEREF _Toc7532096 \h 19 5.2.2.3 List of documents and closure report PAGEREF _Toc7532097 \h 21 5.3 Preparation of the audit report PAGEREF _Toc7532098 \h 21 5.3.1 Preparation of the preliminary audit report PAGEREF _Toc7532099 \h 22 5.3.2 Coordination of the preliminary audit report PAGEREF _Toc7532100 \h 22 5.3.3 Preparation of the final audit report PAGEREF _Toc7532101 \h 23 5.3.3.1 Errors and omissions in the final audit report PAGEREF _Toc7532102 \h 23 5.4. Communication of audit results PAGEREF _Toc7532103 \h 23 ANNEXES TO THE MANUAL PAGEREF _Toc7532104 \h 24 INTRODUCTION The purpose of the Audit Manual of the Estonia-Russia CBC Programme 2014-2020 is to help auditors to carry out high-quality project and system audits and to help the A udit Authority to ensure uniform quality of audits. The audit methodology has been compiled to reach the objectives laid down in the audit strategy for the Estonia-Russia CBC Programme and it specifies implementation of audit procedures described therein. The requirement for carrying out project audits of an annual sample, management and control system audits and audits of accounts comes from Agreement on financing and implementation of Cross-Border Cooperation Programme “Estonia-Russia” 2014-2020, under which the A udit A uthority with the support of the Group of Auditors ensures that audits are carried out on the management and control systems, on an appropriate sample of projects and on the annual accounts of the Programme. The manual has jointly been compiled by the Audit Authority situated in the Financial Control Department of the Ministry of Finance of the Republic of Estonia with comments and by recommendations from the Members of the Group of Auditors both in Estonia and Russia. The manual consists of four chapters and annexes. Chapter I gives a general overview of the principles and methodology for carrying out audits . Chapters II and III describe system audits and project audits, respectively. Chapter IV describes the audit procedures by stages including requirements for documentation. Annexes contain the forms of working papers and checklists that are used to carry out project and system audits. Any latest form of the A udit M anual shall enter into force if signed by the head of the AA, after considering the comments and recommendations made by the Members of the Group of Auditors I f necessary, amendments and improvements may be made to the Audit Manual. This process shall take place at least on annual basis. GENERAL PRINCIPLES Legal bas is The conducting of project and system audits is based on the following: Agreement on financing and implementation of Estonia-Russia programme. Audit Strategy of the Estonia-Russia programme. Rules of procedures of the Group of Auditors for Estonia-Russia programme. The legislation on Participating States, wherever applicable. Identification of audit bodies Audit activities will be carried out in co-operation of the AA and the Members of the Group of Auditors from Estonia and Russia, as detailed in the Rules of procedures. Project audits in Estonia will be carried out by the Members of the Group of Auditors in Estonia. Project audits in Russia will be outsourced by the Audit Authority. System audits will be carried out by the Members of the Group of Auditors in Estonia. All Members of the Group of Auditors can overview any part of any audit process and provide comments and proposals , whenever they wish to do so. Requirements for auditors when performing audit work The Audit Authority shall ensure that audit work performed is in line with internationally accepted audit standards. In addition to the latter, the AA shall use this manual, the respective guidelines and legislation of the European Commission and participating states on auditing when planning and conducting audits and preparing audit reports. The person conducting an audit has the right to recommend to the audit supervisor the involvement of independent experts in the audit in order to solve questions requiring special knowledge and expertise in this field. Internal auditors must possess the knowledge, skills, and other competencies needed to perform their individual responsibilities . The auditors shall be impartial and avoid any conflict of interest when planning or conducting audits, and communicating their results . The auditors shall follow the IIA International Standards for the Professional Practice of Internal Auditing or other internationally accepted audit standards when carrying out audit activities. A uditors must have an impartial, unbiased attitude and they must avoid any conflict of interest . All auditors participating in an audit shall confirm their objectivity, competence and lack of personal interest by signing the declaration of objectivity, which shall be done before the launch of audit procedures. All other persons involved in the audit, e.g. independent experts shall also sign the declaration of objectivity. Outsourced audit service The Audit Authority with the support of the Group of Auditors will outsource audit work from independent audit companies for the purpose of conducting project audits in Russia or if necessary, in Estonia . The Audit Authority shall make sure that the service provider has necessary competencies and skills for the provision of the service and that the persons carrying out project audits shall confirm their independence. Requirements for the methodology and quality of a project audit as well as retention of audit working papers and evidence shall be laid down in the contract to be concluded with the audit firm, including: the audit firm shall adhere to the internationally accepted audit standards and the code of ethics, prevailing legal acts and good practice, apply their best knowledge and as well as carry out their work duties at a high professional level; the audit firm shall electronically submit the audit working papers, including checklists and lists of findings, all prepared in English in accordance with this manual. where using electronic signature is not possible, the auditors, audit manager and audit supervisor will sign the required audit documents on paper and deliver them to the Audit Authority via post. the final responsibility for all work done will rest with the auditors performing, managing and supervising the audit work, and this responsibility is confirmed by their signatures. After completion of audit procedures, the audit company shall present the complete audit file, including the documents collected during the audit, to the Audit Authority. The audit file must be electronically submitted , if possible. The Audit Authority shall supervise the progress of outsourced services to be responsible for their quality, including compliance with the methodology described in the Audit Manual, accuracy and relevance of the results presented in the final audit report. The preliminary audit project shall be reviewed by the Audit Authority with the comments and suggestions added by the Russian Member of the Group of Auditors , before sending it for comments to the auditee . If needed, the working papers or preliminary project shall be amended by the audit company as a result of this quality control. Quality assurance and audit supervision In accordance with audit standards, the audit supervisor must have develop ed and maintain ed a quality assurance and improvement programme that covers all aspects of the internal audit activity and includes both internal and external assessments . Engagements must be properly supervised to ensure objectives are achieved, quality is assured, and staff is developed . The audit supervisor monitors the work performed by auditors on an ongoing basis and conducts assessments of auditors. Audit supervision shall be carried out to ensure fulfilment of audit objectives and shall be performed on an ongoing basis by the audit supervisor. The supervision process shall start during the audit planning phase, and shall continue during the conducting, reporting and follow-up activities phase. Audit supervision includes: identification of the resources necessary for carrying out audits; provision of relevant guidelines during planning the engagement and approval of the audit plan and programme; monitoring of the implementation of the approved audit plan and programme, unless changes are explained and allowed (for system audits); making sure that working papers are sufficient to support the auditors’ opinion and conclusions; ensuring the accuracy, objectivity, clarity, constructiveness and timeliness of the audit report; ensuring the fulfilment of audit objectives; giving an opportunity to develop the knowledge, skills and other competencies of auditors. All audit working papers shall be reviewed both by the audit manager and audit supervisor to ensure that they have been accurately prepared and support reporting, and that all necessary procedures have been carried out. Requirements for documentation Documentation of audit procedures The purpose of audit procedures is to analyze and evaluate the audit area; identify and document sufficient, reliable, relevant and useful information and evidence to support the findings in the final audit report and to attain the audit objectives . If needed, additional audit working papers to the main compulsory audit check-lists may be compiled to describe and document the procedures carried out and conclusions made by the auditor (Annex 2). Working papers shall be signed at the date of completing the procedures, and they shall be sufficient, reliable, relevant and useful so that an opinion could be made on their basis and/or that shall support audi tors’ opinions and conclusions. The auditor who prepared the working paper, audit manager and audit supervisor shall sign all working papers p repared by the audit workgroup , including check-lists . All documents shall be signed digitally whenever possible to avoid paper documents. W here using electronic signature is not possible, the auditors, audit manager and audit supervisor will sign the required audit documents on paper and deliver them to the Audit Authority via post . A separate working paper for a procedure should not be prepared when there are sufficient ly detailed check-lists or other equivalent working papers with a complete and accurate information covering the same topic . Referencing All documents to be kept in the audit file shall have a reference number given to them on the basis of the structure of the electronic audit file and the logical sequence of documents. The reference number given to a document shall be unique and it shall be used to identify the document throughout the audit documentation. Cross-referencing shall be used to ensure a complete audit trail and interconnection between working papers and evidence. Setup of the audit file Any information received during the audit that can be used as the basis for drawing conclusions, making recommendations, evaluating risks and planning future audits shall be documented. Documents received during the audit and the working papers prepared by auditors which form the basis for findings, risks and recommendations presented in the final audit report, shall be included in the audit file. The audit file shall be set up in a way that would ensure security of evidence and ease of traceability. The audit file is electronic, i.e. all audit evidence shall be kept in the electronic format. The retention and archiving of the final audit file in the possession of the Audit Authority shall be based on the procedure for retention of electronic documents of the M inistry of Finance of Estonia . The proposed audit file shall consist of at least four folders and if necessary, a fifth folder: Reporting – final audit report (A1), auditee’s comments to the preliminary audit report (A2) and preliminary audit report (A3); Management – audit’s official correspondence (B1) and electronic correspondence (B2); Planning – background information collected prior to the start of audit (C1), information related to planning (C2) and audit plan and declaration of objectivity (C3); Implementation – lists of findings (D1), summaries of procedures (D2), check-lists (D3 ) and evidence collected during audit implementation (D4); Follow-up activities (in case of significant findings) After the approval of the final audit report and assurance of the quality of the audit file by the audit supervisor , the audit manager shall prepare f inal list of documents and closure act to be digitally signed (whenever possible) by the audit manager and the audit supervisor. In case of outsourcing the audit, the audit firm shall present the full and complete electronic audit file (including physical documents only in cases mentioned above) to the Audit Authority after the end of the audit. Reporting of potential fraud cases According to audit standards , the auditors shall have sufficient knowledge to evaluate the risk of fraud and the manner in which it is managed by the organization. However, they are not expected to have the expertise of a person whose primary responsibility is detecting and investigating fraud. Based on the above, the auditor shall also evaluate probable risk of fraud when carrying out audit procedures. If the auditor has identified circumstances that may indicate a commitment of fraud, the auditor shall inform both the audit supervisor a nd the head of the Audit Authority about it. A further procedure for dealing with fraud shall be decided in co-operation with the audit supervisor and the head of the A udit A uthority with the support of the Group of Auditors . In any case, it is important to react to potential fraud quickly and appropriately, and if necessary, engage investigation authorities, the M anaging A uthority and all other competent and necessary parties in the process. Reporting of irregularities to OLAF In cases where irregularities are detected in excess of ERDF funding of EUR 10 000 and in cases where there is a suspension of payments , these shall be reported to OLAF. Follow-up activities There has been established a system to monitor the implementation of audit results . The follow-up activities related to the implementation of the recommendations laid down in the final audit report shall be performed by the A udit A uthority . They are carried out in order to obtain assurance that the errors detected have been corrected and unclear cases have been resolved or that Managing Authority has not accepted the undue risk of not taking action . If needed, the Audit Authority will carry out / outsource additional audit procedures to get the assurance that the sufficient corrective actions have been taken. If it becomes evident during the follow-up activities, that a particular recommendation laid down in the final audit report has not been followed, the audit manager shall coordinate their final opinion with the audit supervisor prior to the closure of the finding. The A udit A uthority shall collect the results of follow-up activities and provide feedback to the participating countries and the E uropean C ommission about the elimination of deficiencies outlined in audit reports. Follow-up activities are not required for recommendations related to non-significant findings. 2. SYSTEM AUDITS 2.1 Objective The objective of a system audit is to determine whether the management and control system is established in compliance and operates effectively to prevent errors and irregularities, and that, where errors and irregularities do occur, the systems are effective in detecting and correcting them. It should be possible to conclude whether the system gives a satisfactory assurance of the legality and regularity of the underlying operations and of the accuracy of the expenditure declared. System audits shall take place during the course of the Programme implementation covering at least the most important Programme authorities and functions : Managing Authority; Joint Technical Secretariat (including Branch Offices) ; Financial control function in Estonia ; Joint Monitoring Committee ( in its different functions, if necessary). The overall audit strategy foresees the coverage of all relevant areas (main implementing authorities, main final beneficiaries) throughout the whole Programming period. The selection of authorities and particular processes to be audited shall be based on the risk assessment. By conducting the risk assessment, the A udit A uthority shall also have consultations with the Members of the Group of Auditors . 2.2 Principles A system audit shall mean the determination of the objective as defined before , based on the following general principles that need to be fulfilled by the management and control system : a description of the functions of each body involved in management and control, and the allocation of functions within each body ; compliance with the principle of separation of functions between and within such bodies ; procedures for ensuring the correctness and regularity of expenditure declared ; computerized systems for accounting, for the storage and transmission of financial data and data on indicators, for monitoring and for reporting ; systems for reporting and monitoring where the body responsible entrusts execution of tasks to another body ; arrangements for auditing the functioning of the system ; systems and procedures to ensure an adequate audit trail ; the prevention, detection and correction of irregularities, including fraud, and the recovery of amounts unduly paid, together with any interest on late payments . The scope of system audits depends on the evaluation of risks during the stage of preparing the work plan and the A udit A uthority ’s overall annual audit plan. During auditing, the A udit A uthority shall evaluate the compliance of the system with the key requirements and evaluation criteria. Based on the scope of the audit, an opinion shall be given to the use of all or some key requirements and evaluation criteria. The opinion shall be declared in accordance with the following categories: Category 1. Works well. No or only minor improvement(s) needed . Category 2. Works, but some improvement(s) are needed . Category 3. Works partially; substantial improvement(s) are needed. Category 4. Essentially does not work. In the annual audit report, the A udit A uthority shall give its overall opinion on the functioning of the system of the programme as a whole, taking into account the results of audits of the current as well as previous years. The key requirements used shall be the following. Key requirement 1: Adequate separation of functions and adequate systems for reporting and monitoring where the responsible authority entrusts execution of tasks to another body (for the Managing Authority) . Key requirement 2: Appropriate selection of operations . Key requirement 3: Adequate information to beneficiaries . Key requirement 4: Adequate management verifications . Key requirement 5: Effective system in place to ensure that all documents regarding expenditure and audits are held to ensure an adequate audit trail . Key requirement 7: Effective implementation of proportionate anti-fraud measures . Key requirement 8: Appropriate procedures for drawing up the management declaration and annual summary of the final audit reports and of controls carried out . Key requirement 9: Adequate separation of functions and adequate system for reporting and monitoring where the responsible authority entrust execution of tasks to another authority (for the Certifying function of the Managing Authority) . Key requirement 10: Adequate procedures for drawing-up and submitting payment applications . Key requirement 11: Appropriate computerized records of expenditure declared and of the corresponding public contribution are maintained . Key requirement 12: Appropriate and complete account of amounts recoverable, recovered and withdrawn . Key requirement 13: Appropriate procedures for drawing up and certifying the completeness, accuracy and veracity of the accounts . Key requirement 14: Adequate separation of functions and adequate systems for ensuring that any other body that carries out audits in accordance with the programme audit strategy has the necessary functional independence and takes account of internationally accepted audit standards . Key requirement 15: Adequate system audits . Key requirement 16: Adequate audits of operations . Key requirement 17: Adequate audits of accounts . Key requirement 18: Adequate procedures for providing a reliable audit o pinion and for preparing the Annual Audit Report. Those requirements will be assessed in accordance with the assessment criteria that will be described in detail whenever a system audit based on one or more key requirements is launched. 3 PROJECT AUDITS 3.1 Definition A project audit means the auditing of projects funded from the Estonia-Russia programme. Project audits are carried out according to the audit strategy and audit plan adopted and renewed annually by the Audit Authority, on the basis of the methodology presented in this manual. The project audits are mostly carried out based on an annual sample. On the basis of the results of project audits, the Audit Authority shall provide assurance on the reliability of the accounts of the programme presented to the participating nations and the European Commission. 3.2 Obje ctive and principles The objective of the project audit is to analyze and evaluate the project’s compliance to the following principles : the operation was selected in accordance with the selection criteria for the programme, was not physically completed or fully implemented before the beneficiary submitted the application for funding under the programme, has been implemented in accordance with the approval decision and fulfilled any conditions applicable at the time of the audit concerning its functionality, use, and objectives to be attained; the expenditure declared to the participating nations and the European Commission corresponds to the accounting records and that the required supporting documentation demonstrates an adequate audit trail; for expenditure declared to the participating nations and the European Commission, outputs and results underpinning payments to the beneficiary have been delivered, participant data or other records related to outputs and results are consistent with the information submitted and that the required supporting documentation demonstrates an adequate audit trail. Thus, the objective of the project audit includes verification of: choice of project activities; implementation of project activities and outcomes ; correspondence of the financial statements of the beneficiary with the declared expenditure ; expenditure approved for payment , cost documents , documents certifying payment and other evidence; eligibility of costs as defined with the programme manual and other programme guidance . The subject of project audits is the project expenditure declared to the participating countries and the European Commission by the Managing Authority of the Estonia-Russia Programme during the reporting period as defined beforehand. The result of the project audit shall give assurance that the activities carried out and costs incurred for a project are eligible and in compliance with the requirements of the participating nations, the European Union and the programme and that they are based on the activities actually carried out under the project. Auditors are generally not able to provide a final opinion as to the fulfilment of the results of the project as a whole; however, these shall be evaluated as at the date of conducting the audit. In order to attain the objectives of the project audit, the following activities shall be analyzed and evaluated, if not otherwise possible, on spot at the beneficiary: actual fulfil l ment of the project, including its content and compatibility with the funding decision, adherence to deadlines; original documents related to the implementation of the project and certifying costs; eligibility of costs, including legality of expenditure and compliance with the objective; documents verifying the payment of costs; compliance of the accounting with requirements, including correctness of the cost documents in the beneficiary’s accounting file; legality of carrying out public procurements (compliance of public procurements with the rules of participating countries ); existence of co-financing; fulfilment of state aid rules in case of projects carried out in Estonia; fulfilment of publicity rules; existence and preservation of investments co-financed from the p rogramme. 4. Audit of accounts 4.1 Definition Audit of accounts means auditing of certified accounts provided by the Certifying Authority function of the Managing Authority to the Audit Authority. These verifications are aimed to confirm that all the required elements are correctly included in the accounts and supported by underlying accounting records. 4.2 Objective, subject and scope The audit of accounts should provide reasonable assurance on the completeness, accuracy and veracity of the amounts declared in the accounts. Based on the accounts provided by the Certifying Authority function, the Audit Authority shall verify that: the total amount of eligible expenditure declared reconciles with the expenditure (and the corresponding public contribution) included in the final payment application submitted to the participating nations and the European Commission for the relevant accounting year; the amounts withdrawn and recovered during the accounting year, the amounts to be recovered as at the end of the accounting year, the recoveries effected, and the irrecoverable amounts presented in the accounts, all correspond to the amounts entered in the accounting systems and are based on reasoned decisions taken by the Managing Authority; expenditure has been excluded from the accounts, where applicable, due to an ongoing assessment of its legality and regularity. The Audit Authority also verifies on the basis of a sample, that all other required corrections as a result of management verifications or audits were correctly reflected in the accounts for the accounting year concerned; the amounts of advances of state aid paid to beneficiaries are supported by the information available from the Joint Technical Secretariat and Managing Authority. 5 AUDIT PROCEDURES Audit procedures shall include: planning the audit; conducting the audit; preparation of the audit report (preliminary and final) ; communicating the audit results (preliminary and final audit report). As there are two types of audits to be performed (system and project audit), some of the procedures may vary during execution but the core principles remain the same for both. In case of system audits, audit planning procedures are performed mainly by the Audit Authority and in case of project audits, they are performed independently by the auditors conducting them. The auditors develop and document a plan for each engagement, including the engagement objectives, scope, timing, and resource allocations. In case of both project and system audits the auditee is generally notified at least 10 working days in advance before the on-the-spot visit. All engagement procedures and their documentation have to be prepared according to the selected auditing standards. The auditors conducting the audits are liable for preparing all the documentation relevant to the engagement in their responsibility and they prepare it independently of the Audit Authority. 5.1 Planning an audit 5.1.1Registration of the audit and collection of background information After registration of the audit in their own working system , auditors shall collect background information related to the audit, using document registers and databases available (e.g. eMS for the programme; SFOS and public procurement register in Estonia , etc.) as well as legislation regulating granting of aid. Auditors shall collect this background information in the audit file. 5.1.2 Audit plan and programme An audit plan shall be prepared at the start of the audit to achieve the engagement objectives and providing an overview of the key phases of conducting the audit and the deadlines for each phase . The audit plan s hall continuously be monitored. An audit plan and programme shall contain the following information : name of audit (name of the audited institution or process ); audit objective and audit sub-objectives, which should reflect the results of risk assessment; audit scope; audit stages, procedures, planned and (actual) dates of fulfil l ment; persons carrying out audit procedures; references to working papers. Adjustments may be made to the audit plan and programme during the audit, but they need to be approved with t he audit supervisor. The reason for making adjustments shall be described in the box “Comments” of the audit plan/programme. The audit supervisor shall digitally sign the final version of the audit plan after completion of all planned audits, and at the latest at the end of each reporting year when all audits have been finalized . The signed audit plan shall present actual dates for carrying out audit procedures and if necessary, explanations by the audit supervisor whenever there are significant deviations from the original schedule. In case the audit population exceeds 300 objects and it would be unreasonable to audit all of these, subsampling may be used. The sub-sampling will be used using the same principles, as used for sampling the projects to be audited. The process shall be documented in an audit working paper describing all steps for compiling the sub-sample and signed by the audit manager and supervisor; as well as the A udit A uthority . 5.1.3 Preparation of an audit announcement letter In case of system audits, the A udit A uthority shall send a written audit announ cement letter to the auditee. I n case of project audits, the auditors conducting them shall themselves send the audit announcement letter to the auditee. The purpose of the announcement letter is to inform the beneficiary of the upcoming audit and enable the m to designate a contact person. The announcement letter shall be sent at least 10 working days prior to the launch of on-the-spot audit procedures. 5.2 Conducting an audit Audit procedures shall be carried out according to the audit plan and programme and they shall result in a sufficient amount of evidence to fulfil l the objective of the audit and reach the conclusions. The person performing a certain procedure shall be responsible for carrying out the procedures and documenting information. 5.2.1 Audit procedures and documentation of information In accordance with audit standards auditors must identify, analyze, evaluate, and document sufficient information to achieve the engagement's objectives . Audit procedures shall generally be performed on-the-spot at the auditee ’s . If necessary, minutes shall be taken at the meeting with the auditee (A nnex 2). If the minutes contain information about the standpoints of the auditee, it should be verified by the auditee in order to confirm the correctness of information. Thereafter, the minutes shall be signed by the person preparing them, and they shall be saved in the audit file. In order to obtain assurance about the conclusions reached, the audit team members may obtain expert opinion or receive legal advice from third parties. During the audit procedures, auditors shall collect necessary evidence and prepare audit check-lists (Annexes 3 and 4). 5.2.2.1 Preparation of audit checklists Special check-lists have been prepared to help auditors to meet the objective of a project audit (Annexes 3 and 4). The list of questions in the check-list is not all-inclusive and it may be supplemented depending on a particular beneficiary and conditions of the respective project. If necessary, auditors shall prepare additional check-lists or additional working papers to obtain answers to the questions in the general check-list. The comparison check-list (Annex 3) is a tool for auditors to compare the cost documents available in the project database eMS with those available at the beneficiary and it shall be filled in for all project audits . It is important to keep in mind that the audit file should contain a list of cost documents that auditors actually checked during the audit. The comparison check-list should contain references to the respective expenses in the public procurement checklist or notes regarding verification of procurements that are under the public procurement threshold. The general project audit checklist (Annex 4) where questions have been grouped according to the objectives of the project audit shall also be fi lled in for all project audits. A public procurement checklist shall be filled in to check public procurements for all audits which include them . The check-lists to be used to evaluate the correctness of the public pr ocurements shall be prepared in accordance with the public procurement law in both respective participating nations (for Russian Federation, Annex 7) . For identification of the cost of a public procurement, note should be taken of the project budget, procurement contract, goods and services previously purchased by the beneficiary and earlier public procurements that could be related to the public procurement within the audit scope ( in order to identify splitting, correct ch oice of procurement type, etc.). For public procurements under the threshold for public procurement, auditors shall assess whether they are in compliance with the general principles of public procurements. This rule shall not be assessed for the purchases with the cost less than €5000. If there are additional conditions laid down in the programme manual for purchases of services and goods, they shall also be taken into account and related comments shall be added to the general checklist or procedure working paper. Check-lists shall be informative to the most comprehensive extent possible. The options include “yes”, “no” or “N/A” and comments should be added to the comments section. Comments should include information about how a particular conclusion was reached and a reference to the source/evidence or the procedure working paper (i.e. it is sufficient to refer to the working paper if details are provided therein ) . If the answer to a question is positive, the auditor shall also add a short explanation to the respective box (e.g. which documents were checked or reference to the working paper ). The filled-in working papers shall be kept electronically in the audit file. Check-lists shall be digitally signed by the auditor who filled in the check-list, the audit manager and the audit supervisor. 5.2.2.2 Compilation of findings The shortcomings and deficiencies identified during the audit procedures shall be formulated as audit findings, using the audit working papers as the basis. The compilation of findings includes the description of findings, related risks and recommendations. The content of the finding shall describe the current situation, its deviation from the desired situation and the reason why the current situation deviates from the desired situation. The risks related to the finding shall also be outlined and a specific and applicable recommendation to correct the deficiency and reach the desired outcome shall be added. The findings shall be as concise, short and specific as possible. When auditors detect ineligible expenditure, a recommendation shall be made to the Managing Authority to reclaim it and deduct ineligible co-financing from the cost of the project. When ineligible expenditure is found outside the scope of the audit period, a recommendation shall be made to reclaim this amount as well . A concise heading shall be added to the findings, briefly and accurately describing the content of the finding. It shall also include the amount of ineligible expenditure detected. When ineligible expenditure is detected outside the audit scope, these shall also be stated in the heading of the finding. Findings shall be verifiable and reasonable. When a certain problem cannot be analyzed until a final conclusion is reached (e.g. when wrongly calculated taxes have been re- calculated using a formula), a risk shall be identified and a recommendation shall be made how to deal with the problem. Whenever the finding has a financial impact, i.e. loss in monetary terms, it shall be outlined in the finding. Findings shall be grouped in the audit report by topics, e.g. by budget lines . Setup of a finding: Criteria – standards, measures, expected situation, reference to legislation. Condition – factual evidence of the current situation. Cause – reason that has led to the difference in the expected and actual situation. Conclusion – summary of the nature of the problem identified (difference between the criteria and situation identified). Risk: Risk – threat of occurrence of an event that may have a negative impact on the attainment of goals. If risk has realized (e.g. ineligible cost has been incurred), it is not necessary to outline it in the finding and it is sufficient to describe the circumstances identified. Effect – (potential) financial loss from the realization of risk. Recommendation: Recommendations to improve the situation and/or activities. 5.2.2.3 List of documents and closure report Prior to the closure of the audit file, the audit manager shall prepare a final list of documents for the documents added to the electronic audit file (Annex 6). If documents have been received on paper, they shall be scanned and added to the electronic audit file. 5.3 Preparation of the audit report 5.3.1 Preparation of the preliminary audit report The audit manager shall prepare the preliminary audit report (Annex 5), using the list of findings and/or evidence in the audit file. The audit report should include audit objectives, scope, and results . It is advisable to keep the project audit short, accurate, objective, clear, constructive, complete, timely and concise, based on facts . Significant findings with a financial impact should be given the greatest weight, followed by non-significant findings. If there are no findings related to some areas, the auditors should acknowledge satisfactory performance and respective information shall be disclosed in the audit report as a positive statement . In the audit report the auditors’ opinion should be provided - t he project or system audit may be classified into the following categories: no findings; non-significant findings (there are only non-significant findings in the final report); significant findings (there are significant findings in the final report, i.e. auditors have detected ineligible expenditure). Auditors shall not disclose the findings made during the audit to third parties prior to issuing the audit report. 5.3.2 Coordination of the preliminary audit report The audit manager shall first coordinate the preliminary audit report with the audit work group and then with the audit supervisor. Thereafter, the audit manager shall finalize the preliminary audit report and send it to the auditee for comments. When the audit is outsourced, the auditors conducting it will send it to the Audit Authority for a review before sending it to the auditee . Whenever the audit is conducted in Russian Federation, the Russian Member of the Group of Auditors will be consulted as well at this point. The auditee is asked to add comments to the preliminary audit report electronically (preferably directly in the respective space available in Part B of the report form ) during up to ten working days from the date of send ing out the preliminary audit report. The comments made by the auditee together with the preliminary audit report shall be saved in the audit file. The auditee’s unaltered comments (incl uding the date for implementing recommendations and the person responsible for it) shall be added to the final report after the respective findings, risks and recommendations. Auditors may add final clarifications to the preliminary audit report. In case the auditors and the auditee disagree about the audit findings, the audit manager shall contact the A udit A uthority to resolve the disagreement and if needed, the A udit A uthority will engage the M anaging A uthority and other necessary programme bodies in it. In case meetings have been held during the reconciliation of the audit preliminary report and findings, minutes shall be taken from the meetings to maintain the audit trail. Minutes shall be signed by the person preparing it, the audit manager and the audit supervisor. 5.3.3 Preparation of the final audit report The audit manager shall prepare the final audit report on the basis of the preliminary audit report and the comments received from the auditee, adding, if necessary, supplementary information from the minutes of the meeting or any other source obtained at this point . The final audit report shall be signed by the audit manager and the audit supervisor, thereby certifying that the information presented in the report is correct. 5.3.3.1 Errors and omissions in the final audit report If the final audit report contains a major error or omission, the audit manager shall immediately correct it upon becoming aware of it and submit the corrected information to all parties who received the original final audit report . The corrected and signed audit report shall be sent to the recipients in the same manner as the earlier version (i.e. electronically or as a paper version) as of the date of the respective change. A cover letter shall be also added to the final report, with references to the respective errors or omissions. The corrected final report and cover letter shall be kept in the audit file. 5.4. Communication of audit results The audit report should b e communicated to the appropriate parties . The final audit report shall be sent to the auditee within 5 working days from the date of signing it. In case of system audits, the final audit report shall be sent to the auditee by the A udit A uthority and in case of the project audits, by auditors conducting that audit . The final file of the audit report shall be signed digitally. If necessary, the final audit report shall be sent to other persons involved in the aud ited topic as well as the Managing Authority, whose role is to follow up financial correc tions to be made and system ic errors. System audits shall be performed and reported to the participating countries as well as the E uropean Commission regularly during the Programme period. All audit findings shall be included in the Annual Audit Report. The A udit A uthority shall establish whether any problems encountered are of a systemic character. If so, suggestions on financial corrections or amendments to the management and control system in general shall be made accordingly and necessary preventive or corrective action shall be taken by relevant national and Programme authorities. The A udit A uthority shall make sure that the audit work mentioned above is documented in an appropriate manner and kept available for at least three years following the closure of the Programme. ANNEXES TO THE MANUAL Annexes: Annex 1 – Audit plan and Declaration of objectivity Annex 2 – Summary of audit procedures (working paper) Annex 3 – Comparison checklist Annex 4 – G eneral project audit check list Annex 5 – Audit report form Public procurement checklist for Estonia (separately for years 2017-2022 and 2022+) Saatja: Mart Pechter </o=JM/ou=Exchange Administrative Group (FYDIBOHF23SPDLT)/cn=Recipients/cn=bc999c761dcc4bf29a900806e712bd56-Mart Pechter> Saaja: '[email protected]', '[email protected]', '[email protected]', '[email protected]', Anu Alber Teema: RE: Rahandusministeeriumi finantskontrolli osakond küsib pakkumist auditite tegemiseks Tere Kuna meile saabus täpsustavaid küsimusi töövõtu kohta, siis vastame neile, saates küsimuse sisu koos vastustega kõigile hetkel pakkumises osalejatele. Ühtlasi, kuna osa infot on täienenud, siis pikendame kõigile ka pakkumise tegemise aega kuni 05.06 kell 09.00. Praegu juba pakkumuse esitanud osalejad võivad saadud info alusel esitada uue pakkumuse või teatada pakkumises osalemisest loobumisest – kui seda ei tehta, siis arvestame juba esitatud pakkumuse kui lõplikuga. Küsimused koos vastustega on järgmised. 1) Kui palju on hankeid igas projektis? Teadaoleva info järgi: organisatsioon Võrus – kolm hanget (ehitus ja asjade ost), organisatsioon Jõhvis – üks hange (teenused). Lisaks tuleb arvestada võrreldavate pakkumiste kontrolliga. 2) Kas projektile, milles on 80 kulurida, ei tehta valimit? Projektile, kus on 80 kulurida, saab teha valimi, kuna see sisaldab personalikulusid, mida on võimalik rohkemate kuluridadena käsitleda. Erinevalt lähteülesandes märgitule palun arvestage seega ka selle projekti puhul valimi alusel auditeerimist (30 kulurida). 3) Kas kuludes on ka alamridu (nt tööjõukulud ühe rea all ning ka lähetused)? Ei ole, v.a punkti 2) all mainitud olukord. 4) Palume selgitada lisaks, et mis keeles on dokumendid? Dokumendid on sõltuvalt nende olemusest kas eesti või inglise keeles. Teadaoleva info järgi muudes keeltes dokumente pole. 5) Kas kõik materjalid edastatakse audiitorile digitaalselt või audit tuleb teostada toetuse saaja juures? Kõik materjalid peaks olemas olema digitaalselt. Kui infosüsteemis olemas olevatele dokumentidele on audiitoril vaja lisaks materjale, siis saab auditeeritav neist samuti digitaalsed versioonid esitada. Dokumentide auditit auditeeritava juures teostada ei ole vaja. 6) Mitu objekti ja kus on vaja hinnanguliselt külastada kohapealse kontrolli raames? Külastada on vaja auditeeritavaid, kelle tegevustega on tehtud töid ja ostetud asju, mida on võimalik vaadelda. Hinnanguliselt on kindlasti vaja kontrollida esimese organisatsiooni puhul objekti Võru linnas ning kolmanda organisatsiooni puhul objekte Tartu linnas ja Tartumaal (umbes 20 km kaugusel Tartu linnast). Kuna teise organisatsiooni puhul on valdavaks teistsugused kulud, siis on võimalik, et seal ei ole vaja vastavat külastust teha. 7) Palume lisaks tuua välja auditeeritavad üksused selleks, et saaksime teostada pakkumuse esitamiseks vajalikud sisemised protseduurid. Me ei saa auditeeritavaid organisatsioone nimeliselt välja tuua enne lepingu sõlmimist. Võime lisada infoks, et esimene on kohaliku omavalitsuse organisatsioon, teine on sihtasutus ja kolmas on aktsiaselts. 8) Kas pakkumuse esitamise tähtaega on võimalik ka edasi lükata hiljemalt kolmapäevaks sõltuvalt vastuste laekumisest? Pakkumuste esitamise uus tähtaeg on esitatud üleval. Lugupidamisega, Mart Pechter | Nõunik | Finantskontrolli osakond Rahandusministeerium | Suur-Ameerika 1, 15006 Tallinn Tel: 611 3152 | [email protected] | www.fin.ee From: Mart Pechter Sent: Monday, May 27, 2024 12:28 PM To: '[email protected]' <[email protected]>; '[email protected]' <[email protected]>; '[email protected]' <[email protected]>; '[email protected]' <[email protected]>; '[email protected]' <[email protected]> Cc: Anu Alber <[email protected]> Subject: Rahandusministeeriumi finantskontrolli osakond küsib pakkumist auditite tegemiseks Tere Pakume teile võimalust esitada hinnapakkumine projektiauditite tegemiseks Eesti EL välispiiri programmi raames. Tegemist on ühekordse töövõtuga, mis sisaldab kolme projektiauditi tegemist Eestis. Töövõtu sisu täpsustav lähteülesanne on lisatud kirjale. Täiendavaid küsimusi saab esitada aadressil [email protected] <mailto:[email protected]> . Küsimuste sisu koos meie vastusega edastatakse kõigile pakkumises osalejatele. Pakkumine peab sisaldama vähemalt kogumaksumust, andmeid pakkuja varasema kogemuse kohta ja andmeid auditi eest vastutava isiku kohta. Lepingu täitmisel kohaldatakse Rahandusministeeriumi töövõtulepingu üldtingimusi, mis on kättesaadavad Rahandusministeeriumi kodulehel: Majandusteave ja riigihanked <https://www.fin.ee/ministeerium-uudised-ja-kontakt/organisatsioon/majandusteave-ja-riigihanked> Huvi korral ootame teie pakkumist hiljemalt 03.06 kell 09.00. Kui soovite loobuda pakkumise tegemisest, palume teil ka sellest esimesel võimalusel teada anda. Lugupidamisega, Mart Pechter | Nõunik | Finantskontrolli osakond Rahandusministeerium | Suur-Ameerika 1, 15006 Tallinn Tel: 611 3152 | [email protected] <mailto:[email protected]> | www.fin.ee <http://www.fin.ee> Pakkumus kolmele projektiauditile rahastusallikast ESTONIA- RUSSIA CBC PROGRAMME 2014- 2020 Juuni 2024 Konfidentsiaalne Auditi hind Auditi hind Hind KM-ta eurot Hind KM-ga eurot Projektiauditid 13 650,00 16 653,00 Kokku 13 650,00 16 653,00 Pakkuja: KPMG Baltics OÜ, 10096082 © 2024 KPMG Baltics OÜ, an Estonian limited liability company and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Document Classification: KPMG Public 3 Ajakava Ajakava Kuupäev Auditi algus Lepingu sõlmimisel Auditi toimiku esitamine 23.08.2024 kvaliteedikontrolli Auditi lõpp 13.09.2024 © 2024 KPMG Baltics OÜ, an Estonian limited liability company and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Document Classification: KPMG Public 5 Meeskond  Indrek Alliksaar Töövõtupartner, vastutav isik, vandeaudiitor Töökogemus • KPMG-s alates 1996. aastast. • 2015. aastast KPMG Baltics OÜ partner ja juhatuse liige. • Nõustanud aastaid KPMG võtmekliente rahvusvaheliste finantsaruandluse standardite (IFRS), raamatupidamisalase seadusandluse ning Eesti maksualase seadusandluse ja konsolideeritud finantsaruannete valdkonnas. • Indrek on osalenud Euroopa Liidu rahastatud projektide auditite (Horizon 2020, Erasmus+, CEF jne.) läbiviimisel. • Eesti keel – emakeel, inglise keel – C1 + 372 626 8700 [email protected] Mõned praegused ja endised kliendid: Technopolis Ülemiste, GE Power Estonia, Harju Elekter grupp, LCN Raadiku, Solaris Keskus, Sõbra Ärikeskus, Vestman Haridus ja kvalifikatsioon Grupp, Lumi Capital, RRE Development Services, Koiko Kinnisvara, East Capital Real Estate, Kinnisvarahalduse, • Tartu Ülikool, õigusteaduste Maaeluministeerium, Elering AS, AS Tallinna Sadam. bakalaureus (võrdsustatud magistrikraadiga), 2007. Muu oluline teave • Audiitorkogu juhatuse liige. • Tallinna Tehnikaülikool, magister, majandusteadus, 2006. • Tallinna Tehnikaülikool, bakalaureus, majandusarvestus, 1997. • Eesti Vabariigi vandeaudiitor ja avaliku sektori vandeaudiitor nr 446 © 2024 KPMG Baltics OÜ, an Estonian limited liability company and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Document Classification: KPMG Public 7  Tanel Kullison Manager, auditi juht Töökogemus • Tanel liitus KPMG-ga 2014. aastal. • Alates 2017. aasta veebruarist töötab ta auditi osakonnas projekti- ja meeskonnajuhina. • Tanelil on laialdane kogemus finantsauditite ja Euroopa Liidu rahastatud projektide auditite läbiviimisel, valimite koostamisel, vigade hindamisel struktuurifondide projektides ja hangete kontrollimisel. • Ta on osalenud mitmetel rahvusvahelistel auditi- ja majandusarvestusalastel koolitustel. + 372 626 8700 Mõned praegused ja endised kliendid: Põllumajanduse Registrite ja Informatsiooni Amet (PRIA), Maaeluministeerium, Läti Ministeerium, Viru Keemia Grupp, Eesti [email protected] Liinirongid, Eesti Teed, Rahandusministeerium, Siseministeerium, Tallinna Linnavalitsus, Riigimetsa Majandamise Keskus, AS Hoolekandeteenused, AS Saarte Liinid, AS Tallinna Sadam, AS Eesti Raudtee. Haridus ja kvalifikatsioon • Tartu Ülikool, bakalaureus, majandusteaduskond. • Eesti Siseaudiitorite Ühingu liige. © 2024 KPMG Baltics OÜ, an Estonian limited liability company and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Document Classification: KPMG Public 8  Kärt Kibus Audiitor, audit Töökogemus • Kärt liitus KPMG-ga 2021. aastal. • Kärt on osalenud Euroopa Liidu rahastatud projektide auditite läbiviimisel (Horizon 2020, Erasmus+, CEF jne.), valimite koostamisel, vigade hindamisel struktuurifondide projektides ja hangete kontrollimisel. Mõned praegused ja endised kliendid: Maaeluministeerium, AS Hoolekandeteenused, AS Saarte Liinid, AS Tallinna Sadam, AS Eesti Raudtee, e-Riigi Akadeemia SA, Põhja-Eesti Regionaalhaigla SA, Elering AS, Eesti Maaülikool, Tallinna Ülikool, Sisekaitseakadeemia, Tartu Linnavalitsus, + 372 626 8700 Eesti Kaubandustööstuskoda. [email protected] Haridus ja kvalifikatsioon • Tallinna Tehnikaülikool (TalTech) Bakalaureusekraad ärikorralduses, 2006 © 2024 KPMG Baltics OÜ, an Estonian limited liability company and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Document Classification: KPMG Public 9  Maarja Mändmaa Junior audiitor, audit Töökogemus • Maarja liitus KPMG-ga 2023. aastal. • Maarja on eelnevalt töötanud Eesti Kaitseväes hangete koordinatsiooni spetsialistina ja Riigi Kaitseinvesteeringute Keskuses ostu-projektijuhi ning hanke-projektijuhina. • Maarja on osalenud Euroopa Liidu rahastatud projektide auditite läbiviimisel ja hangete kontrollimisel. + 372 626 8700 [email protected] Haridus ja kvalifikatsioon • Tallinna Tehnikakõrgkool (diplom Tehnoloogia- ja disain) • Tartu Ülikool, õigusteadus (lõpetamata) © 2024 KPMG Baltics OÜ, an Estonian limited liability company and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Document Classification: KPMG Public 10  Merilin Tamme Junior audiitor, audit Töökogemus • Merilin liitus KPMG-ga 2013. aastal. • Merilin on osalenud Euroopa Liidu rahastatud projektide auditite läbiviimisel. • Merilin on teostanud erinevate klientidega seotud riskiprotseduure KPMG siseselt võrgustiku tasandil. + 372 626 8700 [email protected] Haridus ja kvalifikatsioon • Tallinna Majanduskool, Rakenduslik kõrgharidus (juhiabi eriala), 2013 © 2024 KPMG Baltics OÜ, an Estonian limited liability company and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Document Classification: KPMG Public 11 Referentsid Referentsid Tellija Rahastus ja periood Vastutav isik / auditi juht INEA/CEF - Baltic Synchronisation Project – Phase 1", action number 4.8.1-0021-LTLV-W-M- Vastutav isik: Indrek Alliksaar Elering AS 18 from 02 January 2019 to 31 December 2025, Auditi juht: Tanel Kullison periood: 22.03.2023-23.05.2023 Euroopa Merendus- ja Kalandusfondi (edaspidi Vastutav isik: Indrek Alliksaar Regionaal- ja EMKF) projektiauditid perioodil 2022 – 2023 Auditi juht: Tanel Kullison Põllumajandusministeerium kokku 48 projektiauditi CINEA - Life IP Buildest kulude periood Vastutav isik: Indrek Alliksaar 01.11.2021-31.12.2023, töö teostatud 2024 Kliimaministeerium veebruar-märts, auditeeritavad üksused Auditi juht: Tanel Kullison Kliimaministeerium, Riigikinnisvara AS ja Tallinna Tehnikaülikool © 2024 KPMG Baltics OÜ, an Estonian limited liability company and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Document Classification: KPMG Public 13 Kontakt Indrek Alliksaar E: [email protected] Tanel Kullison E: [email protected] kpmg.ee © 2024 KPMG Baltics OÜ, an Estonian limited liability company and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Document Classification: KPMG Public  TÖÖVÕTULEPINGU NR 9.2-4.3/14-20/14/2838-1 ERITINGIMUSED Eesti Vabariik, Rahandusministeeriumi kaudu, registrikood 70000272, asukoht Suur-Ameerika 1, 10122 Tallinn, keda esindab põhimääruse alusel kantsler Merike Saks, (edaspidi tellija) ja Riigi Tugiteenuste Keskus, registrikood 70007340, asukoht Lõkke 4, 10122 Tallinn, keda esindab põhimääruse alusel peadirektor Pärt-Eo Rannap, (edaspidi maksja) ja KPMG Baltics OÜ, registrikood 10096082, asukoht Ahtri tn 4, Tallinn, keda esindab juhatuse liige Indrek Alliksaar (edaspidi nimetatud “töövõtja”), edaspidi koos nimetatud „pooled“ ja eraldi „pool“, sõlmisid käesoleva töövõtulepingu (edaspidi “leping”) alljärgnevas: 1. Lepingu objekt Lepingu objektiks on töövõtja poolt Eesti EL välispiiri programmi raames kolme projektiauditi tegemine (kõik kolm Eesti Vabariigis) (edaspidi „tööd“). Tööde täpsem kirjeldus on kirjeldatud lepingu lisas 1 „Lähteülesanne“ ja töövõtja 04.06.2024 pakkumuses. 2. Tööde teostamise aeg ja tähtpäevad Töövõtja kohustub teostama lepingu objektiks olevad tööd hiljemalt 13.09.2024. Tööde teostamise täpsem ajakava hõlmab täieliku esialgse auditi kausta esitamist 23.08.2024, selle täiendamist vastavalt tellija kommentaaridele alates 30.08.2024 ja seejärel auditeeritava kommentaaride võtmist, mille järel koostatakse täielik ja lõplik auditi kaust. 3. Lepingu hind 3.1. Lepingu alusel töövõtja poolt teostatavate tööde kogumaksumuseks on 13 650 eurot, millele lisandub käibemaks õigusaktidega sätestatud korras (edaspidi nimetatud „lepingu hind“). Lepingu hind on lõplik ja sisaldab kõiki lepingu täitmise kulusid, sh tasu autoriõiguste eest. 3.2. Lepingu hind tasutakse pärast töö vastuvõtmist tellija ja maksja volitatud esindaja poolt. Tasumine toimub poolte ühe maksena peale tööde teostamist allkirjastatud üleandmise-vastuvõtmise akti alusel vastavalt maksjale esitatud arvele. 3.3. Töövõtja esitab maksjale arve e-arvena. E-arvet on võimalik saata e-arvete operaatori vahendusel. E-arve loetakse laekunuks selle operaatorile laekumise kuupäevast. 4. Erisätted 4.1. Töövõtja kohustub tagama, et töö teostavad pakkumuses nimetatud auditimeeskonna liikmed. Kui töö teostamise käigus tekib vajadus meeskonnaliikme vahetuseks või lisamiseks, peab töövõtja selle eelnevalt tellijaga kooskõlastama. Meeskonnaliikmete vahetumise korral peab olema tagatud, et tööd teostavad vähemalt lähteülesandes sätestatud tingimustele vastava kvalifikatsiooni ja kogemusega isikud 4.2. Pooled on kokku leppinud, et maksja kohustub täitma üldtingimuste punktides 5.1. ja 7.2. sätestatut ning vastutab nimetatud kohustuste täitmisega viivitamisel vastavalt üldtingimuste punktile 9.2.1. 4.3. Pooled kohaldavad üldtingimusi järgmiste erisustega: 4.3.1.Üldtingimuste punkti 9.1.9 täiendatakse järgmiselt: „Poole koguvastutus on piiratud lepingu hinnaga, välja arvatud juhul, kui lepingurikkumine oli tahtlik.“ 4.3.2.Üldtingimuste p 11.5. muudetakse ja sõnastatakse järgmiselt: „Töövõtja poolt lepingu alusel kogutud informatsioon või selle töötlused loetakse tellija omandiks. Töövõtja kohustub eelnimetatud informatsiooni säilitama ja tellija nõudmisel põhjendatud vajaduse korral on töövõtja kohustatud viivitamatult omal kulul üle andma tellijale kogu tema valduses oleva sellise informatsiooni.“ 4.3.3.Üldtingimuste punkti 12.1 esimene lause muudetakse ja sõnastatakse järgmiselt: „Töövõtja kohustub lepingu kehtivuse ajal ning ühe aasta jooksul pärast lepingu lõppemist hoidma konfidentsiaalsena kõiki talle seoses lepingu täitmisega teatavaks saanud andmeid.“ 5. Volitatud esindajad 5.1. Tellija volitatud esindajaks lepingu täitmisega seotud küsimustes on Anu Alber, tel +372 5885 1318, e-post [email protected], või teda asendav isik. 5.2. Maksja volitatud esindajaks lepingu täitmisega seotud küsimustes on Ege Ello, tel +372 663 1933, e-post [email protected], või teda asendav isik. 5.3. Töövõtja volitatud esindajaks lepingu täitmisega seotud küsimustes on Indrek Alliksaar, tel +372 507 7192, e-post [email protected]. 6. Lepingu lisad Lepingu juurde kuuluvad allkirjastamise hetkel lisadena alljärgnevad dokumendid: 6.1. Lisa 1 – „Lähteülesanne“ (sisaldab Eesti EL välispiiri programmi auditi käsiraamatut koos lisadega ja väikehanke menetluse ajal lähteülesandesse tehtud täpsustusi); 6.2. Lisa 2 – Töövõtja 04.06.2024 pakkumus. 7. Muud sätted 7.1. Lepingu osaks on lisaks käesolevatele eritingimustele ja nende lisadele töövõtulepingute üldtingimused. Töövõtja kinnitab, et on üldtingimustega tutvunud paberkandjal või elektroonselt Rahandusministeeriumi kodulehel aadressil: https://www.fin.ee/ministeerium-uudised-ja- kontakt/organisatsioon/majandusteave-ja-riigihanked ning tal oli võimalik nende kohta küsida selgitusi ja teha ettepanekuid eritingimustes üldtingimuste kohaldamata jätmiseks või muutmiseks. Pooled kinnitavad, et kõik üldtingimused on need on mõistlikud ega saa seetõttu olla tühised. 7.2. Kui konkreetsest sättest ei tulene teisiti, tähendab mõiste „leping” lepingu eritingimusi ja üldtingimusi koos kõikide lisadega. Lepingu dokumentide prioriteetsus on järgmine: eritingimused (I), lepingu lisad (II) ja üldtingimused (III). Vastuolude korral lepingu dokumentide vahel prevaleerib prioriteetsem dokument. Lepingu sõlmimisega kaotavad kehtivuse kõik töövõtja hinnapakkumises või muus sarnases dokumendis sisalduvad tingimused niivõrd, kuivõrd need on vastuolus lepingu eritingimuste ja üldtingimustega. 7.3. Leping allkirjastatakse digitaalselt. Tellija: Maksja: Rahandusministeerium Riigi Tugiteenuste Keskuse Tel: +372 611 3558 Tel: +372 663 8200 E-post: [email protected] E-post: [email protected] /allkirjastatud digitaalselt/ /allkirjastatud digitaalselt/ Merike Saks Pärt-Eo Rannap Töövõtja: KPMG Baltics OÜ Tel: +372 507 7192 E-post: [email protected] /allkirjastatud digitaalselt/ Indrek Alliksaar