EE-CLIMATE programmi üheksanda finantsvahearuande esitamine

Karin Viikmaa Riigi Tugiteenuste Keskus 18.02.2024 nr 4-5/19/45 EE-CLIMATE programmi üheksanda finantsvahearuande esitamine Austatud Karin Viikmaa Esitame Euroopa Majanduspiirkonna Finantsmehhanismist 2014-2021 rahastatava EE-CLIMATE programmi "Kliimamuutuste leevendamine ja nendega kohanemine" üheksanda finantsvahearuande. Lugupidamisega (allkirjastatud digitaalselt) Tanel Ross Finantsosakonna juhataja Lisa: EE-CLIMATE programmi üheksas finantsvahearuanne Teadmiseks: [email protected], [email protected] Eleri Seer, 605 0298 [email protected] Suur-Ameerika 1 / Tallinn 10122 / 626 2802/ [email protected] / www.kliimaministeerium.ee/ Registrikood 70001231  DocuSign Envelope ID: 2C637256-D9CD-4686-BC8E-DFEA63C45600 Interim financial report EEA Financial Mechanisms 2014 – 2021 Interim financial report number 9 Programme summary Programme operator Ministry of Climate - Estonia Beneficiary State Estonia Programme title Climate Change Mitigation and Adaptation Programme code EE-CLIMATE Eligible Expenditure € 7,058,823.53 Programme grant rate 85.00 % Programme grant amount € 6,000,000.00 EEA Grant Amount € 6,000,000.00 Norway Grant Amount € 0.00 Start date of eligibility 10/05/2017 Final date of eligibility 31/12/2024 1 Version 2.0 as of 05/02/2024 15:24:16 CET DocuSign Envelope ID: 2C637256-D9CD-4686-BC8E-DFEA63C45600 Part A - Statement of actual expenditure incurred and interest earned Incurred expenditure - summary Interim financial report number 9 Start date of incurred expenditure period 01/07/2023 End date of incurred expenditure period 31/12/2023 Previously Incurred this Available incurred Total to date Total Budget period balance expenditure Eligible € 1,683,110.57 € 2,461,174.56 € 4,144,285.13 € 7,058,823.53 € 2,914,538.40 expenditure EEA Grants € 1,430,643.98 € 2,091,998.38 € 3,522,642.36 € 6,000,000.00 € 2,477,357.64 Co-financing € 252,466.59 € 369,176.18 € 621,642.77 € 1,058,823.53 € 437,180.76 Incurred expenditure - details Title: Programme management Previously Incurred this Available incurred Total to date Budget period balance expenditure Eligible € 296,360.11 € 80,715.05 € 377,075.16 € 705,823.53 € 328,748.37 expenditure Brief description of actual expenditure incurred The second half of 2023 projects are in implementing stage. Two projects were completed. The project from the reserve list which was granted in May 2023 was contracted and also started implementing. Within Programme Management there were expenditures regarding salary of one PO employee (July-Dec), organizing CC meeting in Oslo and also expenditures of participating Portugal and Czeck EEA Grants Midterm events. EIC worked with the approval of payments and transfer of payments to Project Promoters, also monitoring projects and Communication activities costs. Eligible expenditures Eligible expenditure - EUR € 80,715.05 Total € 80,715.05 Title: Outcome 1: Ecosystem resilience increased (EEA Grants) Previously Incurred this Available incurred Total to date Budget period balance expenditure Eligible € 345,460.52 € 120,063.28 € 465,523.80 € 800,000.00 € 334,476.20 expenditure Brief description of actual expenditure incurred for the outcome Expenditures incurred were related to Project management costs; participation costs of seminars; pathway analysis of invasive alien species; Control of invasive alien species; research and analyses of alien species; methodologies of biological survey (e-DNA); assessment of the biological impact of marine non-indigenous species; purchase of small equipment; communication costs and; training costs. Eligible expenditures Eligible Project expenditure - EUR EE-CLIMATE-0011 € 42,248.85 2 Version 2.0 as of 05/02/2024 15:24:16 CET DocuSign Envelope ID: 2C637256-D9CD-4686-BC8E-DFEA63C45600 EE-CLIMATE-0012 € 77,814.43 Total € 120,063.28 Title: Outcome 2: Increased ability at the local level to reduce emissions and adapt to a changing climate (EEA Grants) Previously Incurred this Available incurred Total to date Budget period balance expenditure Eligible € 674,677.05 € 1,545,653.85 € 2,220,330.90 € 3,753,000.00 € 1,532,669.10 expenditure Brief description of actual expenditure incurred for the outcome Projects’ expenditures in the second half of 2023 were related to different construction works (planning, landscaping, planting, etc); communication costs, workshops, sowing native seeds, planting trees and project management costs. Eligible expenditures Eligible Project expenditure - EUR EE-CLIMATE-0022 € 273,912.38 EE-CLIMATE-0016 € 162,554.04 EE-CLIMATE-0026 € 41,928.12 EE-CLIMATE-0021 € 172,259.20 EE-CLIMATE-0024 € 266,463.90 EE-CLIMATE-0023 € 135,373.45 EE-CLIMATE-0025 € 30,213.91 EE-CLIMATE-0020 € 234,053.95 EE-CLIMATE-0019 € 228,894.90 Total € 1,545,653.85 Title: Outcome 3: Framework for Circular Economy strengthened (EEA Grants) Previously Incurred this Available incurred Total to date Budget period balance expenditure Eligible € 366,612.89 € 714,742.38 € 1,081,355.27 € 1,800,000.00 € 718,644.73 expenditure Brief description of actual expenditure incurred for the outcome Expenditures incurred were related to project management costs, workshops, and meetings; studies; communication costs; equipment for re-use centers; and study visits. Eligible expenditures Eligible Project expenditure - EUR EE-CLIMATE-0013 € 414,221.59 EE-CLIMATE-0014 € 48,021.72 EE-CLIMATE-0015 € 94,893.89 EE-CLIMATE-0017 € 157,605.18 Total € 714,742.38 Interest Earned 3 Version 2.0 as of 05/02/2024 15:24:16 CET DocuSign Envelope ID: 2C637256-D9CD-4686-BC8E-DFEA63C45600 Interest generated on accounts established by the Programme Operator for funds intended for regranting for 2023 EEA Grants Total € 0.00 € 0.00 Cumulative Interest generated on accounts established by the Programme Operator for funds intended for regranting EEA Grants Total € 272.64 € 272.64 Comment No interest earned 4 Version 2.0 as of 05/02/2024 15:24:16 CET DocuSign Envelope ID: 2C637256-D9CD-4686-BC8E-DFEA63C45600 Part B - Statement of proposed expenditure Proposed expenditure - summary Start date of proposed expenditure period 01/05/2024 End date of proposed expenditure period 31/10/2024 Previous Interim advance and Available payment this Total to date Budget interim balance period payments Eligible € 6,150,896.57 € 639,888.56 € 6,790,785.13 € 7,058,823.53 € 268,038.40 expenditure EEA Grants € 5,228,262.08 € 543,905.28 € 5,772,167.36 € 6,000,000.00 € 227,832.64 Co-financing € 922,634.49 € 95,983.28 € 1,018,617.77 € 1,058,823.53 € 40,205.76 Title: Programme management Brief description of activities to be financed Programme management costs: approval of payments and transfer of payments to Project Promoters, monitoring of projects and reviews, information, and communication work. Previous Interim advance and Available payment this Total to date Budget interim balance period payments Eligible € 510,646.11 € 49,929.05 € 560,575.16 € 705,823.53 € 145,248.37 expenditure * For management costs it is not possible to request more than € 635,241.18 of the total amount as 10.00 % is retained for the programme closure. Title: Outcome 1: Ecosystem resilience increased (EEA Grants) Brief description of activities to be financed Project management costs; travelling costs; pathway analysis of invasive alien species; analyses of alien species; e-DNA sampling; purchase of small equipment; communication costs. Previous Interim advance and Available payment this Total to date Budget interim balance period payments Eligible € 670,460.52 € 112,063.28 € 782,523.80 € 800,000.00 € 17,476.20 expenditure Title: Outcome 2: Increased ability at the local level to reduce emissions and adapt to a changing climate (EEA Grants) Brief description of activities to be financed Project management costs; climate change mitigation and adaptation measures’ implementation costs (construction costs); seminars and training costs; publication costs (incl. information materials). organizing final event. Previous Interim advance and Available payment this Total to date Budget interim balance period payments Eligible € 3,440,677.05 € 279,653.85 € 3,720,330.90 € 3,753,000.00 € 32,669.10 expenditure Title: Outcome 3: Framework for Circular Economy strengthened (EEA Grants) Brief description of activities to be financed Project management costs; travelling costs; preparation of guides and information materials; organizing costs for final event, seminars, trainings; equipment for workshops; circular economy related analyses in local municipalities. Previous Interim advance and Available payment this Total to date Budget interim balance period payments 5 Version 2.0 as of 05/02/2024 15:24:16 CET DocuSign Envelope ID: 2C637256-D9CD-4686-BC8E-DFEA63C45600 Eligible € 1,529,112.89 € 198,242.38 € 1,727,355.27 € 1,800,000.00 € 72,644.73 expenditure 6 Version 2.0 as of 05/02/2024 15:24:16 CET DocuSign Envelope ID: 2C637256-D9CD-4686-BC8E-DFEA63C45600 Programme operator Full legal name: Ministry of Climate - Estonia (EE) Programme operator signature I certify that I am duly authorised to sign this interim financial report and that the proposed expenditure described in Part B from which this interim payment is calculated is a realistic estimate of the expenditure that will actually be required by the Programme in the period referred to in Part B. I have thoroughly reviewed the actual expenditure incurred declared in Part A, and co - financing provided in Part B of this report, and confirm that the information provided is accurate. I confirm that this Programme is carried out as described in the Programme Agreement and that the incurred expenditure is correctly represented. Overall implementation status (including milestones): Programme is implemented according to the plan. Question Answer Comment Management and control The setup of management and control systems of the Programme system for the programme started in 2019. Operator set up fulfilling the The compliance audit of the management Yes general principles set out in the and control system of the EE-Climate Regulation and approved by the programme has started in April 2020 and National Focal Point (Art 5.7) finished 13 July 2020. Separate interest-bearing bank accounts dedicated to the funds intended for regranting Yes Responsibility of CA. established and maintained (Art 5.6.1 (m)) EE-CLIMATE Programme webpage is operated by the webpage of Ministry of the Climate. Information about the open calls Information and publicity Yes can be found on the webpage of obligations fulfilled (Art 3.3) Implementing Agency. Information articles, press releases etc about opening Call II were published in media by POIA. Monitoring and verifications Constant communication via e-mails and conducted to ensure quality phone calls with project promoters. and/or regularity of Yes Participating in the meetings of steering implementation (Art 5.6.1 (g) and committee of pre-defined project. Art 5.6.2) Project promoters of Call I and pre-defined Annual monitoring of a sample of Yes project submitted their annual project reports projects conducted (Art 5.6.1 (i)) and these were checked by POIA. Project-specific statistical data is Project specific data is entered in reporting entered and up to date in the Yes database. reporting database (Art 5.6.1 (s)) 7 Version 2.0 as of 05/02/2024 15:24:16 CET DocuSign Envelope ID: 2C637256-D9CD-4686-BC8E-DFEA63C45600 Special conditions and Programme-specific rules set out There are no programme-specific rules set N/A in the programme agreement out in the programme agreement. fulfilled (Art 5.6.1 (x)) All irregularities, their investigation and any remedies Yes All occurred irregularities are reported. taken reported (Art 5.6.1 (v)) For the Programme Operator 2/9/2024 Tallinn Signed in ................................. on ................ ...................................................................... 8 Version 2.0 as of 05/02/2024 15:24:16 CET DocuSign Envelope ID: 2C637256-D9CD-4686-BC8E-DFEA63C45600 Certification of actual expenditure incurred and co-financing Interim financial report number 9 Start date of incurred expenditure period 01/07/2023 End date of incurred expenditure period 31/12/2023 Actual expenditure incurred this period € 2,461,174.56 Start date of proposed expenditure period 01/05/2024 End date of proposed expenditure period 31/10/2024 Co-financing committed to date € 1,018,617.77 Co-financing for incurred expenditure paid € 621,642.77 Interest earned 2023 € 0.00 The Certifying Authority hereby certifies that: The Certifying Authority hereby certifies that: (i) the summary of eligible expenditure submitted by the Programme Operator is in full conformity with the supporting documents; (ii) the supporting documents have been examined and found to be authentic, correct and accurate; (iii) the summary of eligible expenditure is based on verifiable accounting which is in compliance with generally accepted accounting principles and methods; (iv) the summary of eligible expenditure falls within eligible expenditure under the Regulation for the implementation of the EEA / Norwegian Financial Mechanisms 2014-2021; (v) the summary of expenditure is incurred as part of the implementation of the Programme in accordance with the Programme Agreement; (vi) sufficient audit trail exists; (vii) co-financing committed to date has been made available; (viii) co-financing in relation to incurred expenditure has been paid; (ix) when relevant, that the interest earned at PO account is correct. For the Certifying Authority Signed in ................................. on ................ ...................................................................... 9 Version 2.0 as of 05/02/2024 15:24:16 CET