Lõpparuande edastamine

Estonian EU External Border Programme 2014-2020 Project No: ER53 Project full name: Narva and Slantsy riverside areas development for business and visiting environment improvement Project acronym: Narva-Slantsy Leisure Cluster Project Partner Name (LP/PP): Narva Linnavalitsus, Narva Linna Arenduse ja Ökonoomika Amet Thematic objective: TO 1 Business and SME development Audit No: EVP-10/2023 Audited organization: Narva Linna Arenduse ja Ökonoomika Amet Final audit report 18.01.2024 SUMMARY OF AUDIT RESULTS Audit outcome: Based on the audit work performed, the auditor has obtained reasonable assurance that the expenditure declared is in all material aspects legal and regular and in compliance with the Programme rules. Audit opinion1: ➢ no findings. The project audit has been carried out in compliance with the International Standards for the Professional Practice of Internal Auditing. We wish to thank the auditee for the assistance and cooperation provided during the audit. We confirm that the final audit report consists of 6 pages. 1 Significant findings are those that have or may have a financial impact (i.e. ineligible expenditure). Non-significant findings are those that have no financial impact but whose correction will help the beneficiary to lower risks while implementing the project. 2 TABLE OF CONTENTS SUMMARY OF AUDIT RESULTS 2 TABLE OF CONTENTS 3 PART A 4 1. AUDIT OBJECT AND AUDITED EXPENSES ..................................................................................................... 4 2. LIMITATIONS ......................................................................................................................................... 5 PART B 6 AUDIT FINDINGS ...................................................................................................................................... 6 3 PART A 1. Audit object and audited expenses 1.1 GENERAL INFORMATION ABOUT THE AUDIT Project name: Narva and Slantsy riverside areas development for business and visiting environment improvement Project acronym: Narva-Slantsy Leisure Cluster Project number: ER53 Strategic and thematic objective: TO 1 Business and SME development Beneficiary audited (LP/PP): Narva Linnavalitsus, Narva Linna Arenduse ja Ökonoomika Amet Contact person of the beneficiary: Anna Karina, Veronika Nikitina Date of subsidy contract: 30.10.2019 Audit scope and period: Report 4.1, 01.05.2021 – 31.10.2021, € 165 478.80 Report 5.1, 01.11.2021 – 30.04.2022, € 15 012.81 Report 5.2, 01.11.2021 – 30.04.2022, € 858.59 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 2023. 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: Marten Janno, auditor of the Financial Control Department Audit duration: 21.07.2023 – 18.01.2024 Methodology: Audit manual of the Estonia-Russia Programme Audit procedures performed at the During the on-the-spot check, interviews were conducted with beneficiary audited: the persons involved in project implementation and analysis/evaluation was made of the following: 4  - 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 - population size 181 350.20. information shall be provided by the Audit - Monetary Unit Sampling. Authority): - sample size 168 187.80 (no sample expansion used). 1.3 AUDITED EXPENSES Total amount of certified expenses subject 168 187.80 to auditor’s opinion based on cost documents: Size of the sample (EUR; %)2: 92.74% Ineligible expenditure identified (EUR): amount: 0.00% National EU Private sector public Total contribution contribution contribution Ineligible amount (EUR): 0.00 0.00 0.00 0.00 Ineligible amount outside the audit scope 0.00 0.00 0.00 0.00 (EUR): Error rate (%)3: 0.00% 2. Limitations The audit procedures were carried out in compliance with internationally accepted auditing standards4 and the audit report was prepared using the principles of independence and objectivity. The auditor concludes that all data presented during the audit and other oral and written information made available during the audit presents a true and fair view of the activities performed during the project implementation and are sufficient to provide an opinion about the project. In case of additional information that was not provided or was not known to the auditor, the conclusions reached might have been different. 2 If a sample was not used for auditing, the size of the sample is the total population in euros and the share of audited expenses to total population is 100%. 3 Share of ineligible expenses to audited expenses (%). If a sample was used for auditing, the share of ineligible expenses to the sample size shall be used. 4 The International Professional Practices Framework (IPPF) of the Institute of Internal Auditors. 5 PART B AUDIT FINDINGS 1. Use of funding as intended The funding has been used in material aspects in the intended manner, in a reasonable and efficient way and in accordance with the objectives and requirements laid down in the subsidy contract and the Programme manual. 2. Accuracy of book-keeping records The book-keeping records for the project are in all material aspects in compliance with the current legislation. 3. Amount and timing of funding The granting of funding has in all material aspects been made available in the amount foreseen and on time, and the co-financing has been guaranteed. 4. Carrying out of public procurements The 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. 6. Communication and publicity When informing and disclosing the use of funding, the beneficiary has in all material aspects followed the current legislation. We confirm that the final audit report has 6 (six) pages. Audit manager: Audit supervisor: Marten Janno Mart Pechter Auditor Acting Head of the II Audit Unit 6  Jaan Toots Narva Linnavalitsus Meie 18.01.2024 nr 10-5/285-1 [email protected] Lõpparuande edastamine Austatud härra linnapea Edastame Teile projekti nr ER53 „Narva-Slantsy Leisure Cluster” auditi lõpparuande nr EVP-10/2023. Täname Teid meeldiva koostöö ja osutatud abi eest. Lugupidamisega (allkirjastatud digitaalselt) Kaur Siruli finantskontrolli osakonna juhataja Auditeeriva asutuse juht Lisa: Auditi lõpparuanne Sama: Pr Imbi Uusjärv, Riigi Tugiteenuste Keskus ([email protected]) Marten Janno +372 5885 1441 [email protected] Suur-Ameerika 1 / 10122 Tallinn / 611 3558 / [email protected] / www.rahandusministeerium.ee registrikood 70000272