Pöördumine

Estonian EU External Border Programme 2014-2020 Project No: ER217 Project full name: Increasing attractiveness of Ida-Viru tourism destination on Finnish, Latvian and Estonian markets Project acronym: Ida-Viru Tourism Project Partner Name (LP): Ida-Viru Enterprise Centre Thematic objective: TO 1 Business and SME development Audit No: EVP-14/2024 Audited organization: Ida-Viru Enterprise Centre Final audit report 12.09.2024 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. Audit opinion 1 :  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 Sig nificant 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 INFORM ATION AB OUT THE AUDIT P roject na me: Increasing attractiveness of Ida-Viru tourism destination on Finnish, Latvian and Estonian markets P roject a cronym: Ida-Viru tourism P roject number: ER217 Stra tegic a nd thema tic objective: TO 1 Business and SME development B eneficia ry a udited (L P ): Ida-Viru Enterprise Centre Conta ct person of the beneficia ry: Kadri Jalonen Da te of subsidy contra ct: 22/06/2023 Audit scope a nd period: 01.07.2023-31.12.2023 1.2 INFORM ATION AB OUT THE AUDIT B a sis: - Agreement on financing and implementation of Cross- Border Cooperation Programme “Estonia-Russia” 2014- 2020 - Audit Authority’s work plan for 2024. 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. P erson(s) ca rrying out the a udit: Indrek Alliksaar, KPMG Baltics OÜ, Auditor Tanel Kullison, KPMG Baltics OÜ, Auditor Maarja Mändmaa, KPMG Baltics OÜ, Auditor Liina Lember, KPMG Baltics OÜ, Auditor Kärt Kibus, KPMG Baltics OÜ, Auditor Audit dura tion: 21.06.2024 - 12.09.2024 M ethodology: Audit manual of the Estonia-Russia Programme 4  Audit procedures performed a t the During the desk-based check analysis/evaluation was made of beneficia ry a udited: 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. Sa mpling methodology (if applicable, then Population size was EUR 236 326,61. Sampling method used information shall be provided by the Audit was MUS. Authority): - Final audited sample size was 190 043,68 EUR (80,4%). 1.3 AUDITED EX P ENSES Total amount of certified expenses subject EUR 236 326,61 (01.07.2023 - 31.12.2023) to auditors’ opinion on the ba sis of cost documents: Size of the sa mple (EUR; %) 2 : EUR 190 043,68, 80,4% Ineligible expenditure identified (EUR): a mount Na tiona l EU P rivate sector public Tota l contribution contribution contribution Ineligible a mount (EUR): 0 0 0 0 Ineligible amount outside the a udit scope 0 0 0 0 (EUR): Error ra te (%) 3 : 0% 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. 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 not known to auditors, the conclusions reached by auditors 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 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. We confirm tha t the fina l a udit report ha s 6 pa ges. Audit mana ger: Audit supervisor: Tanel Kullison Indrek Alliksaar Auditor Auditor Tallinn, 12.09.2024 6  Pille Sööt Ida-Viru Ettevõtluskeskus Meie 16.09.2024 nr 10-5/4077-1 [email protected] Auditi lõpparuande edastamine Austatud proua Sööt Edastame Teile Eesti Euroopa Liidu välispiiri programmi projekti „Ida-Viru Tourism“ number ER217 projektiauditi lõpparuande. Täname Teid auditi jooksul üles näidatud koostöö ja abi eest. Lugupidamisega (allkirjastatud digitaalselt) Anu Alber finantskontrolli osakonna juhataja auditeeriva asutuse juht Lisa: Auditi lõpparuanne Sama: Pr Tiina Sams, Riigi Tugiteenuste Keskus ([email protected]) Andreas Kalm 5885 1306 [email protected] Suur-Ameerika 1 / 10122 Tallinn / 611 3558 / [email protected] / www.rahandusministeerium.ee registrikood 70000272