Lp. Jürgen Ligi, Rahandusminister 27.09.2024 OÜ Setomaa Haldus taotlus Rahandusministeeriumile riigieelarveliste vahendite eralda miseks Vabariigi Valitsuse reservfondist seoses projektiga ER274 SetoWWTP OÜ Setomaa Haldus ja Riigi Tugiteenuste Keskus (RTK) sõlmisid 27.juunil 2023.a in glise keeles toetuslepingu Eesti Euroopa Liidu Välispiiri programmist ( juriidilise nimega Eesti-Vene Piiriülese koostöö programm 2014-2020, nime kasutamine peatatud 23.maist 2022.a ) eraldatud toetuse kasutamiseks projektile ER274 SetoWWTP . Projekti sisuks oli Euroopa Liidu välispiiri lähi naabruses paikneva l e Saatse reoveepuhastile järelpuhastuskraavi rajamine ning Obinitsa reoveepuhasti täielik rekonstrueerimine . Projekti elluviimiseks oli toetus lepingu sõlmimisest arvates aega ca 6 kuud ehk kuni 29.detsembrini 2023.a . OÜ Setomaa Haldus viis projekti ER274 SetoWWTP tegevused nõuetekohaselt ellu. Projekti tegevused sai d lõpetatud 2023.a detsembris , mil allkirjastati üleandmise-vastuvõtu aktid nii Saatse kui ka Obinitsa reoveepuhastite kohta . Samuti väljastati Töövõtja poolt viimased arved detsembrikuu seisuga, mistõttu on üheselt tõendatav projekti tegevuste lõp eta mine detsembrikuus nii kahepoolse lt allkirjastatud aktide kui ka töövõtja poolt väljastatud arvetega. Projekti han ge on läbinud RTK hanke spetsialisti poolt teostatud järelkontrolli ning ühtegi finantsmõjuga rikkumist ei tuvastatud. Samuti on projekti asukohas läbi viidud paikvaatlus ning tuvastatud objekti valmimine ning Euroopa Liidu toetusvahendite kasutamisega seotud visuaalse identiteedi nõuete järg i mine toetusesaaja poolt. Projekti kohta koostatud lõpparuanne on rakendusüksuse poolt heaks kiidetud. Kokkuvõtvalt pole Riigi Tugiteenuste Keskusel projekti enda elluviimisele etteheiteid. Küll aga on toetuslepingu rakendamise l probleemi na ilmsiks tulnud asjaolu, et tööv õtja poolt esitatud viimaste arvete tasumine pole toimunud 202 3 .aasta l . Tulenevalt sellest ei ole Riigi Tugiteenuste Keskus lugenud projekti raames abikõlblikuks 138 035.38 euro eest arveid , millest Euroopa Liidu toetus oleks moodusta nud 124 231.84 eurot . Põhjendus riigieelarveliste vahendite taotlemiseks: Ei t oetuslepingus ega ka hilisemas kommunikatsioonis pole järgitud Keeleseaduse nõudeid, kuna nii toetusleping kui ka kirjavahetus o n olnud ingliskeelne . Se llega pole järgitud Keeleseadus t, § 8 lg 1 ja § 10 lg 1 . Viited: Keeleseaduse § 8 lg 1: Igaühel on õigus eestikeelsele suulisele ja kirjalikule asjaajamisele (edaspidi koos asjaajamine) riigiasutuses, sealhulgas Eesti välisesinduses, kohaliku omavalitsuse asutuses, notari, kohtutäituri ja vandetõlgi juures ning nende büroos, kultuuriomavalitsuses ning Eestis registreeritud muus asutuses, äriühingus, mittetulundusühingus, korteriühistus ja sihtasutuses. Keeleseaduse § 10 lg 1, riigiasutuse ja kohaliku omavalitsuse asutuse asjaajamine toimub eesti keeles. Eestikeelse asjaajamise nõue laieneb ka riigi enamusosalusega äriühingule, riigi asutatud sihtasutusele ja riigi osalusega mittetulundusühingule. Samuti kinnitab Haldusmenetluse seaduse § 20 lg 1 , et haldusmenetluse keel on eesti keel. Viimane märkus puudutab RTK poolt edastatud haldusakti eelnõu, mis on samuti ingliskeelne (kirjale lisatud). Tead aolevalt pole Keeleamet tei nud erandit Riigi Tugiteenuste Keskusele Keeleseaduse nõuete mittejärgimiseks. Ehkki Eesti-Vene piiriüle s e koostöö programm oli olemuselt rahvusvaheline toetus programm , siis Eesti Euroopa Liidu välispiiri programm i 6.taotlusvoor seda kindlasti polnud. Nimelt ei nõutud selles taotlusvoorus enam välispartneri olemasolu ning kõiki projekti tegevusi võis ellu viia siseriiklikult , kohaliku partneri kaasabil. Seega pol nud põhjendatud nimetatud taotlusvoorus Keeleseaduse normide mittejärgimine. Ingliskeelse lepingu kasutamine viis omakorda lepingu tõlgendamisel arvamuseni, et projekti abikõlblikkus on defineeritud läbi projekti tegevus t e ajalise teostamise , seda akti allkirjastamise ja arve väljastamise na projekti abikõlblikkuse perioodil , mis on levinud lähenemine Euroopa Liidu struktuurivahendite puhul . Seega rakendati käesoleva toetusprogrammi puhul tavapärasest erinevaid abikõlblikkuse põhimõtteid , mis pol e kooskõlas enam levinud tekkepõhi se loogikaga abikõlblikkuse ajalisel määratlemisel. Seega saab Eesti Euroopa Liidu välispiiri programmi käsitleda erandliku toetusmeetmena just abik õlblikkuse sidumise tõttu väljamakse t oimu mise aja ga töövõtjale. RTK poolt paluti 25.juulil 2023.a edastada hankedokumendid ülevaatamiseks ja järel kontrolliks pärast hankelepingu sõlmimist. Toetusesaaja tegi seda õigeaegselt – 20 . septembril 2023.a , edastades hankelepingud ja täitmistagatised RTK-le ( hankespetsialist Ruslan Prohhorenko isikus) . Sõlmitud hankelepingu te edastamisega sai Riigi Tugiteenuste Keskus teadlikuks ka han k elepingu te arvete maksetähtajas t , mis oli 30 päeva . Toetusesaajale ei laekunud pärast hankelepingu sõlmimist tagasisidet , et sõlmitud hanke lepingu te arvete maksetähtaeg jää b välja s poole toetuslepinguga fikseeritud abikõlblikkuse perioodi. Arvestades asjaoluga, et lühikesest abikõlblikkuse perioodist hoolimata õnnestus toetusesaajal projekti tegevused ellu viia ning projekti teostamisele pole rakendusüksusel sisulisi etteheiteid , palume eralda da Euroopa Liidu toetuse st saamatajääv osa sum mas 124 231 eurot riigieelarvelistest vahenditest , kasutades selleks Vabariigi Valitsuse reser v fondi. Käesolev kaasus kvalifitseerub selle ks erandjuhtumi na , mille suhtes on Vabariigi Valitsusel kaalutlusõigus eeltoodud asjaolusid arvesse võttes. OÜ Setomaa Haldus on 100%-selt Setomaa vallale kuuluv ettevõte, mis pakub piirkonnas elutähtsat vee- ja kanalisatsiooniteenust ning osutab kommunaalteenuseid strateegiliselt olulises Eesti kagunurgas. Bürokraatlike takistu ste tõttu toetus vahenditest ilmajäämine mõjutab väga valusalt ettevõtte edasist toimimist ning vajalike teenuste osutamist Setomaa valla elanikele , seades küsimärgi alla ettevõtte tegevuse jätkumise. Lugupidamisega, Raul Lepp OÜ Setomaa Haldus juhat use liige Kirja lisad: Toetusleping (inglise keeles) RTK kiri projekti abikõlblike kulude ja summa kohta (inglise keeles) , käsitletav haldusakti eelnõuna. Vabariigi Valitsuse reservi sihtotstarbeliste vahendite välistoetuste mitte-abikõlblike kulude katteks kasutamise põhimõtted
PROJECT APPLICATION FORM
Project identification
Project title Improving sewage treatment in Setomaa WWTPs
Project Acronym SetoWWTP
Project number ER274
Programme thematic objective TO 6 Environmental protection, climate change mitigation and adaptation
Programme specific area Improving the quality of shared water assets by reducing their pollution load
Name of the lead partner organisation/original
Setomaa Haldus OÜ
language
Name of the lead partner organisation/English Setomaa Management Ltd.
Project duration in months 6 months 0 days
Start date 30.06.2023
End date 29.12.2023
Date of submission 02.02.2023
Project summary
Please give a short overview of the project and describe:
the common challenge of the programme area you are jointly tackling in your project;
the overall objective of the project and the expected change your project will make to the current situation;
the main outputs you will produce and who will benefit from them;
the approach you plan to take and why is cross-border approach needed;
what is new/original about it?
Please note that, in case of approval, parts of this summary will be published on the programme's web site. It should be
clear, easily readable, self-explanatory and without references to other parts of the application form and other
documents.
Please pay attention that all the questions are answered!
The project is focused to improving the quality of shared water assets by means of improving waste water treatment facilities in
Setomaa. Setomaa municipality is borderland area, lying right next to Russia. The overall goal is to accomplish wastewater
treatment plant reconstruction both in Saatse and Obinitsa villages.
The project will rise sewage treatment standard in Saatse WWTP by introducing additional ditch as additional treatment after
WWTP and thus minimising effluents and sediments outflow to nature. Investment will also contribute to preserving habitat of
pond frog (Pelophylax lessonae, under protection, III category), further minimising pollution load to habitat area.
The reconstruction of Obinitsa WWTP will contribute to minimising pollution load, as new WWTP will be more energy-efficient
and strictly dimensioned to needs of existing sewage volume. The reconstruction will include construction of new maintenance
building, electricity and automation systems, technical equipment, new sewage tank and accompanying pipes. Old WWTP
building structures will be demolished.
Overall number of direct beneficiaries will be 186 inhabitants in total, living in both villages (Saatse - 52, Obinitsa - 134). Overall
target of the project is to preserve natural environment, by applying significantly higher sewage treatment level than previously
in order to reduce effluent and sediments outflow to nature.
Page 1 of 22
Programme Co-financing (based on information filled in sections Partners and Partner budget)
Partner Programme co-financing Contribution
EE-RU CBC Percentage of Total eligible
Partner Public Private Total
Partner Country EE-RU CBC co-financing( total EE-RU
abbreviation contribution contribution contribution
%) CBC
Setomaa Haldus
SetoHaldus EESTI 283 500,00 90,00 % 100,00 % 0,00 31 500,00 31 500,00 315 000,00
OÜ
Subtotal for partners inside 283 500,00 90,00 % 100,00 % 0,00 31 500,00 31 500,00 315 000,00
Subtotal for partners outside 0,00 --- 0,00 % 0,00 0,00 0,00 0,00
Total 283 500,00 90,00 % 100,00 % 0,00 31 500,00 31 500,00 315 000,00
Programme output indicators and your contribution
Programme output indicators and your contribution (based on information filled in the Work package list section)
Programme output indicators Project's target (total) Measurement unit Project's targets Output code
The number of projects that are related to the purification 1,00 I1.1.1
2,00 Number
of common water assets 1,00 I1.2.1
Page 2 of 22
PROJECT PARTNERS
Partner list
Inside
Number Name Region programme Abbreviation Role Associated to
area
Setomaa Haldus
1 Lõuna-Eesti Yes SetoHaldus LP
OÜ
Setomaa Haldus
2 Setomaa vald Lõuna-Eesti Yes AP
OÜ
Partnership Description
Page 3 of 22
Project partners
Project partner 1
Partner role in the project LP
Name of organisation in original language Setomaa Haldus OÜ
Name of organisation in English Setomaa Management Ltd.
Abbreviation of organisation SetoHaldus
Department/unit/division N/A
Address
Area EESTI (EE)
Country Eesti (EE00)
Region Lõuna-Eesti (EE008)
Postal code 64001
City Värska
Street Pikk
House number 30
Homepage https://setomaa.kovtp.ee/setomaahaldus
Legal and Financial Information
Other bodies that are governed by public legal acts, (e.g.,
Type of Partner municipal and national enterprises, trade unions, medical
institutions, museums, etc.)
Legal status private
Co-financing rate (%) 90.00
Is your organisation entitled to recover VAT based on national
Yes
legislation for the activities implemented in the project?
VAT Number EE100001598
Registration number
Legal Representative
First name Raul
Last name Lepp
E-mail address
[email protected]
Phone number 5183557
Contact Person
First name RAUL
Last name ALTNURME
E-mail address
[email protected]
Phone number 56451976
Setomaa Haldus OÜ is the water enterprise of Setomaa
municipality, which ownership belongs 100 % to Setomaa
municipality. Setomaa Haldus is also providing in addition to
Experiences of partner water and wastewater services other communal services as
Which are the organisation’s experiences and thematic planting and landscaping, incl. management of graveyards.
competences and experiences relevant for the project? Setomaa Haldus OÜ will be the key actor in implementing the
project, carrying out the project activities. Enterprise have
previous experience in carrying out investment projects in
water and wastewater sector.
Benefit Benefit for the organisation will be opportunity to carry out
What is the benefit for the organisation from participating in significant investment program related to WWTPs, which will be
the project? not possible without additional grant.
Setomaa Haldus OÜ has been established at the end of 2018 by
Other projects merging of different smaller enterprises (OÜ Katel, OÜ
Please describe the organisation’s experience (if any) in Meremäe Vesi and OÜ Verska Calor) after municipal
participating in and/or managing international/EU co-financed administrative reform, which created also Setomaa
projects/ national projects or other projects. municipality. New enterprice has not yet carried out projects
financed by national or EU donors.
Page 4 of 22
Associated partner 2
Partner role in the project AP
Name of organisation in original language Setomaa vald
Name of organisation in English Setomaa municipality
Associated to partner Setomaa Haldus OÜ
Address
Area EESTI (EE)
Country Eesti (EE00)
Region Lõuna-Eesti (EE008)
Postal code 64001
City Värska
Street Pikk
House number 12
Legal Representative
First name Raul
Last name Kudre
E-mail address
[email protected]
Phone number 7964733
Contact Person
First name Lauri
Last name Saar
E-mail address
[email protected]
Phone number 5204526
Role of the Setomaa municipality is to participate in
dissemination of information about project objectives, activities
and output. The main channel for media and communication is
municipal website, from where public will be informed. Also
ensuring adequate visibility of EU financing will be
Role accomplished together with municipality, as suitable spots for
Partner's role in the project construction billboards will be on public land. Municipality is
carrying out also compulsory legal tasks - such as issuing
building permit for reconstruction of Obinitsa WWTP. Therefore
smooth communication between involved parties and
observing needs of the project will be key factors for success of
the project.
The main benefit for the organisation is rising standards of
environmental protection in the Setomaa municipality via
What is the benefit for the organisation from participating in
implementing better practices of sewage treatment. As the
the project?
overall level of sewage treatment in those villages is rising, thus
also the benefits will be disseminated to wider public.
Page 5 of 22
PROJECT DESCRIPTION
Project relevance
Cross-border Challenge
What are the common cross-border challenges that will be tackled by the project?
Please describe the relevance of your project for the programme area in terms of common challenges and/or joint assets
addressed?
The project is focused to improving the quality of shared water assets by means of improving waste water treatment facilities in
Setomaa. Setomaa municipality is borderland area, lying right next to Russia in mainland Estonia. Project covers wastewater
treatment of two villages - Saatse and Obinitsa.
One of them - Saatse is situating just 1 kilometre from Estonian- Russian border and local road from municipal capital Värska to
Saatse is going through Russia, where entry is permitted only to vehicles and stopping is prohibited. This has generated quite
unique context for managing water resources and sewage treatment, as geographical context is evident in daily management of
utilities. Obinitsa is situating also in border area, around 3-4 kilometres from the border.
Project approach
What is the project's approach in addressing these common challenges and/or joint assets and what is new about the approach
the project takes?
Please describe new solutions that will be developed during the project and/or existing solutions that will be adopted and
implemented during the project lifetime and in what way the approach goes beyond existing practice in the sector/programme
area/participating countries.
The overall goal of the project is to accomplish wastewater treatment plant reconstruction both in Saatse and Obinitsa villages.
The project will rise sewage treatment standard in Saatse WWTP by introducing additional ditch as additional treatment after
WWTP and thus minimising effluents and sediments outflow to nature. Investment will also contribute to preserving habitat of
pond frog (Pelophylax lessonae, under protection, III category), further minimising pollution load to habitat area.
The reconstruction of Obinitsa WWTP will contribute to minimising pollution load, as new WWTP will be more energy-efficient
and strictly dimensioned to needs of existing sewage volume. The reconstruction will include construction of new maintenance
building, electricity and automation systems, technical equipment, new sewage tank and accompanying pipes. Old WWTP
building structures will be demolished.
Overall number of direct beneficiaries will be 186 inhabitants in total, living in both villages (Saatse - 52, Obinitsa - 134). Overall
target of the project is to preserve natural environment, by reducing effluent and sediments outflow to nature at significantly
higher treatment level than previously.
Cooperation Reason
Why is cross-border cooperation needed to achieve the projects objectives and result?
Please explain why the project goals cannot be efficiently reached acting only on a national/regional/local level and/or describe
what benefits the project partners/target groups/project area gain in taking a cross-border approach.
Page 6 of 22
Project focus
Programme TO (thematic objective) specific area
Improving the quality of shared water assets by reducing their pollution load
Project Main Overall Objective
What is the main overall objective of the project and how does it link to the programme objective?
Specify one project main objective and describe its contribution to the programme priority specific objective.
Main objective of the project is reducing effluent and sediments outflow to nature and protecting shared water assets via
significantly higher wastewater treatment level in Saatse and Obinitsa villages.
Programme Result Indicator
Select one programme result indicator your project will contribute to.
Increased capacity in environmental protection for joint water assets
Project Main Result
What are the project main results and how do they link to the programme result indicator?
Specify your one or more projects main results and describe their contribution to the programme result indicator.
The main result of the project are two reconstructed WWTP`s in borderland area of Estonia, which contribute to reduction of
pollution load of water bodies.
Project Specific Objectives
Which are the specific objectives the project will be working towards?
Define max. 3 project specific objectives.
Please provide a short explanation on the defined specific objectives
Project specific objective Short explanation of the defined specific objective
Project context
Project Context
How does the project contribute to wider strategies and policies?
Please describe the project`s contribution to relevant strategies and policies; in particular, those concerning the project or
programme area.
The project will contribute to achieving goals of the municipal water and wastewater development plan for the period
2023-2035. The new development plan of the water and wastewater of Setomaa municipality is in the consultation phase with
relevant state authorities and will be adopted by the municipal council on March 2023 at latest.
Synergies
What are the synergies with other past or current EU and other -projects or EU-initiatives the project makes use of?
The focus on reconstructing WWTP`s is contributing to the overall strategy of European Union to help Estonia in achieving
higher environmental standards via appropriate wastewater treatment plants and new water purification plants. In 2014-2020
EU financing framework period over 115 million euros were allocated to water and wastewater projects in Estonia, according to
Environmental Investment Centre - reference -
https://www.kik.ee/et/projektid?area[]=281&funding_source[]=327&application_round[]=366&items_per_page=20 . However -
water and wastewater projects in smaller settlements of Estonia are still in need for investments. This is evident especially in
border area, where population density and socio-economic situation is not comparable to bigger towns or capital area of Tallinn.
Therefore this project has clear catalytic effect of implementing higher environmental standards in wastewater treatment in less
developed border areas of Estonia.
Knowledge
How does the project make use of building available knowledge?
Please describe the experiences/lessons learned from previously funded EU projects the project draws on, and other available
knowledge the project capitalises on.
Page 7 of 22
Horizontal principles (cross-cutting issues)
Please indicate which type of contribution to horizontal principles applies to the project, and justify the choice.
Horizontal principles Type of contribution Description of the contribution
The project has clear positive impact on
sustainable development, as it
contributes to environmental protection
via minimizing pollution load from
Sustainable development (environment) positive
sewage. Also it promotes energy-saving
as new technologies implemented for
sewage treatment are more
energy-efficient than in the past.
The project has neutral impact on equal
Equal opportunity and non-discrimination neutral
opportunity and non-discrimination.
The project has neutral impact on
Equality between men and women neutral
equality between men and women.
The project has neutral impact on HIV
HIV prevention neutral
prevention.
Project risks
Risk 1
Start date End date Risk impact Risk likelihood
01.05.2023 30.06.2023 medium not likely
Legal problems with construction tender
Risk description
The main project risk is related to carrying out construction tender in smooth manner, as this can affect the actual construction
period on the second half of the year. Possible legal challanges during or after tender can affect implementation of the project.
Risk mitigation
The risk will be mitigated through carrying out construction tender before start of the project (starting in May) and thus this risk
is minimised. Project implementation period - 6 months - is sufficient for carrying out proposed works.
Page 8 of 22
WORK PLAN
Work plan per work packages
Preparation
WP Nr WP Title WP Start date WP End date WP Budget
P Preparation 01.2023 01.2023 0,00
Summary description and objective of the work package including explanation of how partners will be involved (who will do
what)
Project preparation costs are covered as ineligible costs and are not indicated in the budget.
Management
WP Nr WP Title WP Start date WP End date WP Budget
M Management 06.2023 12.2023 12 000,00
WP responsible partner Setomaa Haldus OÜ
Partner involvement
Name: Setomaa Management Ltd.
Partners involved
Role: LP
Describe how the management on the strategic and operational level will be carried out in the project, specifically:
structure, responsibilities, procedures for the day-to-day management and co-ordination
communication within the partnership
reporting and evaluation procedures
risk and quality management
Indicate whether the management is foreseen to be externalised
The project management is carried out by external project manager, who has in-depth expertise in carrying out tenders in the
field of water and wastewater infrastructure for 20 years. Project manager is reponsible to manager of water enterprise on the
day-to-day basis, who has supervision authority over management of the project. Manager of water company is subsequently
held responsible to the board of the Setomaa Haldus Ltd. Project management costs will be covered by the water enterprise
itself. In additon to that, owner´s supervision services for construction will be purchased by competitive tendering for
reconstruction of WWTPs under the project. Subsequent budget line has been therefore indicated. As competent specialists are
hired for carrying out key services, management risks have been mitigated.
Please describe activities and outputs of each activity within the work package
Activity Number Activity Title Activity Start Date Activity End Date
Project management and owner´s supervision
Activity M.1 06.2023 12.2023
services
Project management and owner´s supervision services are carried out during project eligibility period (June 2023-Dec. 2023).
The project management is carried out by external project manager, whose costs are covered by water company as ineligible
costs due to fact that the activities start before eligibility period of the project. Owner´s supervision services are included in the
project budget as eligible costs and thus these services will be purchased by competitive tendering.
Activity Output Activity Output
Activity Output Title Activity Output Date
Number Targetvalue
Investment
WP Nr WP Title WP Start date WP End date WP Budget
Reconstruction of Saatse
I1 06.2023 12.2023 302 000,00
and Obinitsa WWTPs
Page 9 of 22
WP responsible partner Setomaa Management Ltd.
Partner involvement
Name: Setomaa Management Ltd.
Partners involved
Role: LP
Description and objective of the work package
The overall goal of the project is to accomplish wastewater treatment plant (WWTP) reconstruction both in Saatse and Obinitsa
villages.
The project will rise sewage treatment standard in Saatse WWTP by introducing additional ditch as an additional treatment after
WWTP and thus minimising effluents and sediments outflow to nature. Investment will also contribute to preserving habitat of
pond frog (Pelophylax lessonae, under protection, III category), further minimising pollution load to habitat area.
The reconstruction of Obinitsa WWTP will contribute to minimising pollution load, as new WWTP will be more energy-efficient
and strictly dimensioned to needs of existing sewage volume. The reconstruction will include construction of new maintenance
building, electricity and automation systems, technical equipment, new sewage aeration tank and accompanying pipes. Old
WWTP building structures will be demolished.
Overall number of direct beneficiaries will be 186 inhabitants in total, living in both villages (Saatse - 52, Obinitsa - 134). Overall
target of the project is to preserve natural environment, by reducing effluent and sediments outflow to nature at significantly
higher treatment level than previously.
Main objective of the project is reducing effluent and sediments outflow to nature and protecting shared water assets via
significantly higher wastewater treatment level in Saatse and Obinitsa villages.
Page 10 of 22
Justification
Explain the need for investment to achieve project objectives and results. Describe clearly the cross-border relevance of the
investment. Describe who is benefiting (e.g. partners, regions, end-users etc.) from this investment and in what way. In case of
pilot investment, please clarify which problem it tackles, which findings you expect from it, how it can be replicated and how the
experience coming from it will be used for the benefit of the programme area.
Saatse WWTP does not meet effluent quality standards for biological oxygen demand (BOD), chemical oxygen demand (COD)
and suspended solids. In last quarters it has been inconsistent with the quality standards set by national legislation - for example
in 2021, 3rd quarter: BOD 67 mg/l (required level is 40 mg/l), COD 210 mg/l (required level is 150 mg/l) and suspended solids 130
mg/l (required level is 35 mg/l), which means that norms have been exceeded even for 1,5-4 times. The main deficiency is
coming from the fact that water layer of the purification pond is too deep (2 metres) - therefore natural purification of
wastewater is inefficient. At the same time configuration of the purification pond doesn`t allow regulation of depth of water
layer, because inflow to the pond is in the same vertical height as the outflow pipe. Therefore ditch shall be introduced to the
system as additional treatment after WWTP and thus minimising effluents and sediments outflow to nature. In Obinitsa WWTP
existing sewage aeration system is deficient for achieving required quality standards in wastewater treatment. Also technical
equipment used in WWTP is amortised and does not meet environmental and energy-saving standards. In purification pond
sludge has been settled to an extent, where it needs to be removed for re-establishing purification capability. Also electricity and
automation systems are amortised and WWTP system needs to be more precisely adapted to the actual pollution load from
residents. Therefore WWTP reconstruction will include construction of new maintenance building, installation of electricity and
automation systems, technical equipment and setting up new sewage aeration tank with pipes. Old WWTP will be demolished.
The direct beneficiaries of the project are residents of the Setomaa area - 186 inhabitants, living in both villages (Saatse - 52,
Obinitsa - 134). As it affects directly Lämmijärv - the number of indirect benefiaries is 28 000 in the region.
Location of the investment
Location of the physical investment
Area: EE, EESTI
Country: EE00, Eesti
Region: EE008, Lõuna-Eesti
Saatse WWTP is situating in Saatse village, Setomaa municipality, cadastral no. 93401:001:0374 (owner: Setomaa Haldus OÜ)
Saatse WWTP is very close to Russian border at proximity of 1,5 kilometres. Obinitsa WWTP is situating in Obinitsa village,
Setomaa municipality, cadastral no. 46001:001:0367 (owner: Setomaa Haldus OÜ)
Risks associated with the investment
Description of the risks associated with the investment, go/no-go decisions, etc. (if any)
Investment documentation
Please list all documents (technical documentation and permissions (e.g. building permits)) relevant to this workpackage and
attached to this project application. In case they are already available attach them to this application form, otherwise indicate
when do you expect them to be available.
1. Saatse WWTP Detailed Design ("Saatse küla reoveepuhasti järelpuhastuskraav. Põhiprojekt. Keskkond ja Partnerid, Töö nr.
064/2022) 2. Saatse WWTP Building Permit (Ehitusluba 2212271/2018) 3. Saatse WWTP price calculation 4. Obinitsa WWTP
Preliminary Design ("Obinitsa küla reoveepuhasti rekonstrueerimine". Keskkond ja Partnerid, Töö nr. 006/2023), incl. price
calculation. 5. Ownership documents (for both WWTPs).
Ownership
Who owns the site where the investment is located? - Who will retain ownership of the investment at the end of the project? -
Who will take care of maintenance of the investment? How will this be done?
Both sites of the investment are owned by Setomaa Haldus OÜ, who is also applicant. Setomaa Haldus OÜ will be also the future
owner and operator of the wastewater facilities. Therefore maintenance of the investment will be granted by applicant, who is
water enterprise of the Setomaa municipality. The operation costs of the WWTPs will be covered by the wastewater tariffs paid
by the end-users in Setomaa.
Page 11 of 22
Please describe project main outputs that will be delivered based on the activities carried out in this work package. For each
project main output a programme output indicator should be chosen. Please note that they need to have the same
measurement unit.
Choose a
programme
indicator to
Describe your project main Measurement Quantify your
Project main output which the
output unit distribution
project main
output will
contribute
The number of
projects that are
Reconstructed New ditch has been constructed related to the
I1.1 Number 1,00
Saatse WWTP and all works carried out. purification of
common water
assets
The number of
New maintenance building,
projects that are
electricity and automation systems,
Reconstructed related to the
I1.2 technical equipment and new Number 1,00
Obinitsa WWTP purification of
sewage aeration tank with pipes
common water
are in place.
assets
Target groups per main outputs
Who will use the main outputs
Target group involvement
Sustainability of main outputs
How will the project main output be further used once the
project has ended? Please describe concrete measures
(including e.g. institutional structures, financial sources, etc.)
taken during and after project implementation to ensure the
durability of the project main output. If relevant, please explain
who will be responsible and/or the owner of the output.
How will the project ensure that the project outputs are
applicable and replicable by other
organisations/regions/countries outside of the current
partnership? Please describe to what extent it will be possible
to transfer the outputs to other
organisations/regions/countries outside of the current
partnership.
Please describe activities and activity outputs within the work package
Activity Number Activity Title Activity Start Date Activity End Date
Activity I1.1 Reconstruction works for Saatse WWTP 06.2023 12.2023
Reconstruction works according to design and building permit attached.
Activity Output Activity Output
Activity Output Title Activity Output Date
Number Targetvalue
Activity Number Activity Title Activity Start Date Activity End Date
Activity I1.2 Reconstruction works for Obinitsa WWTP 06.2023 12.2023
Reconstruction works according to design and building permit (building permit will be issued in April 2023, after completion of
detailed design).
Activity Output Activity Output
Activity Output Title Activity Output Date
Number Targetvalue
Communication
WP Nr WP Title WP Start date WP End date WP Budget
Communication and
C 06.2023 12.2023 1 000,00
visibility
Page 12 of 22
WP responsible partner Setomaa Management Ltd.
Partner involvement
Name: Setomaa Management Ltd.
Partners involved
Role: LP
Summary description and objectives of the workpackage including explanation of how will partners be involved of activities
carried out and contribution of each partner.
The applicant will be responsible for communication activities and following visibility rules. In this role also Setomaa municipality
will provide its input via disseminating information over municipal website and informing local public about project goals,
timetable, activities and results. Also information will be given to wider audience in Estonia via Estonian Public
Broadcasting (ERR) or nationwide media channels (Postimees, Kanal2 etc.)
EU visibility guidelines will be strictly followed and billboards will be put in place near construction sites, indicating significant
financial input from European Union.
The role of following visibility guidelines and communication procedures will be part of the responsibilities of the project
manager.
Communication objectives - What Approach/Tactics - How do you plan
Project specific objectives can communications do to reach a to reach the communication
specific project objective? objective?
Please describe activities and activity outputs within the work package
Activity Number Activity Title Activity Start Date Activity End Date
Activity C.1 Start-up activities including communication 06.2023 07.2023
Information about project goals, timetable, activities and expected results will be given via municipal website to local public. Also
information will be given to wider audience via Estonian Public Broadcasting (ERR) - potential contact local reporter (Mirjam
Mõttus).
Activity Output Activity Output
Activity Output Title Activity Output Date
Number Targetvalue
Activity Number Activity Title Activity Start Date Activity End Date
Activity C.2 Digital activities 06.2023 12.2023
Information about project goals, timetable, activities and expected results will be given via municipal website to local public.
Activity Output Activity Output
Activity Output Title Activity Output Date
Number Targetvalue
Periods
Period number Duration Start Date End Date Reporting Date
0 0 months 02.01.2023 02.01.2023 29.12.2023
1 6 months 30.06.2023 29.12.2023 29.12.2023
Target groups
Please further specify the target
Target value
group/s (e.g., bilingual elementary
Target group/-s Please indicate the size of the
schools, environmental experts,
target group you will reach.
etc.).
The details of the project will be shared
with other infrastructure and public
Infrastructure and (public) service service providers. The target is to reach
30,00
provider some 30 public water service providers
via sharing information with The Estonian
Waterworks Association (EVEL).
The information about the project will be
shared via National Public Broadcasting
General public 300 000,00
(ERR) and we reach probably to 300,000
residents of Estonia.
Page 13 of 22
PROJECT BUDGET
Partner Budget
Name of partner organisation Setomaa Haldus OÜ
Partner ID 1
Legal status private
Other bodies that are governed by public legal acts, (e.g., municipal and national
Type of partner
enterprises, trade unions, medical institutions, museums, etc.)
Co-financing source EE-RU CBC
Inside programme area yes
Partner Budget
Amount Co-financing rate
Programme co-financing 283 500,00 90,00 %
Partner contribution 31 500,00 10,00 %
Partner total eligible budget 315 000,00 100.00 %
Origin of partner contribution (indicative)
% of total partner
Source of contribution Legal status Amount
contribution
Setomaa Haldus OÜ private 100,00 % 31 500,00
Sub-total public contribution 0,00 % 0,00
Sub-total private contribution 100,00 % 31 500,00
Total 100,00 % 31 500,00
Partner total target value 31 500,00
Page 14 of 22
Office and
Description Unit type WP P - preparation
administration
Period No. of units Price per unit Total
Period -1 1,00 0,00 0,00
Total 0,00
Office and
Description Unit type WP C - communication
administration
Period No. of units Price per unit Total
Period -1 1,00 0,00 0,00
Total 0,00
External expertise and
Description Unit type WP C - communication
services
Period No. of units Price per unit Total
External expertise and Communication services will be purchased as a service
Period -1 1,00 0,00 1 000,00
services for whole duration of the project.
Total 1 000,00
Investment Description Unit type WP P - preparation
Period No. of units Price per unit Total
Reconstruction of Saatse
Period -1 1,00 0,00 0,00
WWTP
Reconstruction of Obinitsa
Period -1 1,00 0,00 0,00
WWTP
Owner`s Supervision
Period -1 1,00 0,00 0,00
services
Total 0,00
Page 15 of 22
Investment Description Unit type WP M - management
Period No. of units Price per unit Total
Owner`s Supervision
Separate procurement will be carried out. Period -1 1,00 0,00 12 000,00
services
Total 12 000,00
Investment Description Unit type WP I1 - investment
Period No. of units Price per unit Total
Reconstruction of Saatse Separate procurement will be carried out for Saatse
Period -1 1,00 0,00 49 820,00
WWTP WWTP reconstruction.
Reconstruction of Obinitsa Separate procurement will be carried out for Obinitsa
Period -1 1,00 0,00 252 180,00
WWTP WWTP reconstruction.
Total 302 000,00
Investment Description Unit type WP C - communication
Period No. of units Price per unit Total
Reconstruction of Saatse
Period -1 1,00 0,00 0,00
WWTP
Total 0,00
Page 16 of 22
Activities outside the programme area
Please describe and justify the location of activities, which take place outside the eligible programme area.
There are no activities outside the programme territory.
Total budget of activities to be carried out outside the
0,00
programme area
Total EE-RU CBC for activities outside 0,00
% of total EE-RU CBC (indicative) 0,00 %
Page 17 of 22
PROJECT BUDGET OVERVIEW
Project budget per co-financing source (fund) - breakdown per partner
Partner Programme co-financing Contribution
Partner EE-RU CBC Percentage of total Public Private Total eligible
Country EE-RU CBC Total Contribution
Abbreviation co-financing(%) EE-RU CBC Contribution Contribution
SetoHaldus EESTI 283 500,00 90,00 % 100,00 % 0,00 31 500,00 31 500,00 315 000,00
Sub-total For Partners Inside 283 500,00 90,00 % 100,00 % 0,00 31 500,00 31 500,00 315 000,00
Sub-total For Partners Outside 0,00 --- 0,00 % 0,00 0,00 0,00 0,00
Total 283 500,00 90,00 % 100,00 % 0,00 31 500,00 31 500,00 315 000,00
Project budget - overview per partner/ per budget line
Travel and External
Partner Co-financing Office and
Staff costs accommodatio expertise and Equipment Investment Total Budget Net Revenue Total Eligible
Abbreviation Source administration
n services
SetoHaldus EE-RU CBC 0,00 0,00 0,00 1 000,00 0,00 314 000,00 315 000,00 0,00 315 000,00
Total 0,00 0,00 0,00 1 000,00 0,00 314 000,00 315 000,00 0,00 315 000,00
0,00% Of Total 100,00% Of
Percentage Of Total Budget 0,00 % 0,00 % 0,00 % 0,31 % 0,00 % 99,68 % 100,00 %
Budget Total Budget
External
Co-financing Office and Travel and Sum Financed Decreasing Net Total Financed
Staff costs expertise and Equipment Investment
Source administration accommodation Budget Revenue Budget
services
EE-RU CBC 0,00 0,00 0,00 1 000,00 0,00 314 000,00 315 000,00 0,00 315 000,00
Page 18 of 22
Project budget - overview per partner/ per period
Partner Abbreviation Co-financing Source Period 0 Period 1 Total Budget Net Revenue Total Eligible
SetoHaldus EE-RU CBC 0,00 0,00 315 000,00 0,00 315 000,00
Total 0,00 0,00 315 000,00 0,00 315 000,00
Percentage Of Total Budget 0,00 % 0,00 % 100,00 % 0,00% Of Total Budget 100,00% Of Total Budget
Co-financing Source Period 0 Period 1 Total Financed Budget
EE-RU CBC 0,00 0,00 315 000,00
Page 19 of 22
Project budget - overview per partner/ per WP
Partner Co-financing
WP P WP M WP I1 WP C Total Budget Net Revenue Total Eligible
Abbreviation Source
SetoHaldus EE-RU CBC 0,00 12 000,00 302 000,00 1 000,00 315 000,00 0,00 315 000,00
Total 0,00 12 000,00 302 000,00 1 000,00 315 000,00 0,00 315 000,00
0,00% Of Total 100,00% Of Total
Percentage Of Total Budget 0,00 % 3,80 % 95,87 % 0,31 % 100,00 %
Budget Budget
Co-financing Source WP P WP M WP I1 WP C Total Financed Budget
EE-RU CBC 0,00 12 000,00 302 000,00 1 000,00 315 000,00
Page 20 of 22
Project budget - overview per WP/ per budget line
External
Office and Travel and
WP Number Staff costs expertise and Equipment Investment Total Budget Net Revenue Total Eligible
administration accommodation
services
WP P 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00
WP M 0,00 0,00 0,00 0,00 0,00 12 000,00 12 000,00 0,00 12 000,00
WP I1 0,00 0,00 0,00 0,00 0,00 302 000,00 302 000,00 0,00 302 000,00
WP C 0,00 0,00 0,00 1 000,00 0,00 0,00 1 000,00 0,00 1 000,00
Total 0,00 0,00 0,00 1 000,00 0,00 314 000,00 315 000,00 0,00 315 000,00
Percentage Of 0,00% Of Total 100,00% Of Total
0,00 % 0,00 % 0,00 % 0,31 % 0,00 % 99,68 % 100,00 %
Total Budget Budget Budget
External
Co-financing Office and Travel and Sum Financed Decreasing Net Total Financed
Staff costs expertise and Equipment Investment
Source administration accommodation Budget Revenue Budget
services
EE-RU CBC 0,00 0,00 0,00 1 000,00 0,00 314 000,00 315 000,00 0,00 315 000,00
Page 21 of 22
Project budget - overview per WP/ per period
WP Number Period 0 Period 1 Total Budget Net Revenue Total Eligible
WP P 0,00 0,00 0,00 0,00 0,00
WP M 0,00 0,00 12 000,00 0,00 12 000,00
WP I1 0,00 0,00 302 000,00 0,00 302 000,00
WP C 0,00 0,00 1 000,00 0,00 1 000,00
Co-financing Source Period 0 Period 1 Total Financed Budget
EE-RU CBC 0,00 0,00 315 000,00
Total EU Funds 0,00 0,00 315 000,00
Page 22 of 22
Estonian EU external border programme
2014-2020
Grant Contract
for the implementation of the project
(one beneficiary)
ER274 Improving sewage treatment in Setomaa WWTPs
(SetoWWTP)
1
Preamble
This Grant Contract („the Contract“) is concluded between State Shared Service Centre
(registry code 70007340), Lõkke 4, Tallinn 10122, Estonia
acting as the Managing Authority („MA“) of the Estonian EU external border programme
2014-20201 („Programme“) represented by Mrs Külli KAARE, Acting Head of the Managing
Authority
of the one part,
and
Setomaa Management Ltd. (in original language: Setomaa Haldus OÜ) (reg.nr. 10322845,
private body), Pikk 30, Värska 64001, Estonia, represented by Mr Raul LEPP, board
member
Acting as the Lead Beneficiary (the "Beneficiary”)
of the other part,
(the Parties)
have agreed for the implementation of the project ER274 Improving sewage treatment in
Setomaa WWTPs (SetoWWTP) (“the Project”) as follows:
1
In accordance with the Commission Implementing Decision C(2014)7172 the legal name of the Programme is
Estonia-Russia Cross Border Cooperation Programme 2014-2020, however due to suspension of the Financing
Agreement between the European Unioin, the Russian Federation and the Republic of Estonia, and JMC decision
made on 23 May 2022 the Estonia-Russia CBC Programme 2014-2020 is temporary called Estonian EU external
border programme.
2
Article 1 – Legal Framework
1. The Lead Beneficiary shall guarantee that the Project referred to in Article 2 is
implemented and managed in accordance with the following regulations and rules as well
as the horizontal policies of the European Union and national legislation:
1.1 National rules of the Republic of Estonia
1.2 European Union legal acts:
1.2.1 Regulation (EC) No 232/2014 of the European Parliament and of the Council
of 11 March 2014 (ENI Regulation);
1.2.2 Council Regulation (EC, EURATOM) No 966/2012 on the Financial Regulation
that is applicable to the general budget for the European Communities;
1.2.3 Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the
protection on the European Communities financial interests;
1.2.4 Regulation No 236/2014 of the European Parliament and of the Council of 11
March 2014 laying down common rules and procedures for the implementation of
the Union’s instruments for financing external action;
1.2.5 Commission Implementing Regulation No 897/2014 of 18 August 2014 laying
down implementing rules for cross-border cooperation programmes financed under
Regulation No 232/2014 of the European Parliament and of the Council laying down
general provisions establishing a European Neighbourhood Instrument
(Implementing Rules);
1.2.6 Regulation (EU) 2016/679 of the European Parliament and of the Council of
27 April 2016 on the protection of natural persons with regard to the processing of
personal data and on the free movement of such data, and repealing Directive
95/46/EC (General Data Protection Regulation).
1.2.7 Regulation (EU) 2022/2192 of the European Parliament and of the Council of
9 November 2022 laying down specific provisions for the 2014-2020 cooperation
programmes supported by the European Neighbourhood Instrument and under the
European territorial cooperation goal, following programme implementation
distruption
1.3 Estonia - Russia Cross Border Cooperation Joint Operational Programme 2014 -
2020 approved by the European Commission on 18 December 2015, decision No
C(2015)9193, last changes approved on 16.12.2020.
1.4 Guidelines for the 6th Call for proposals.
1.5 Project Implementation Guidelines and annexes thereto.
Article 2 — Purpose
2.1 The purpose of this Contract is the award of a grant by the MA for the implementation
of the Project no ER274 entitled: Improving sewage treatment in Setomaa WWTPs
(SetoWWTP) attached as Annex I.
2.2 The Contract is signed in accordance with the decision of the Joint Monitoring
Committee (the “JMC”) of the Programme of 25-26 April 2023 and with the decision of the
MA No 43/2023 to award the grant to the Project.
2.3 The Lead Beneficiary (the “Beneficiary”) will be awarded the grant on the terms and
conditions set out in this Contract and Annex I, which the Beneficiary hereby declares it
has noted and accepted.
2.4 The Beneficiary accepts the grant and undertakes to be responsible for carrying out
the Project.
3
Article 3 — Implementation period of the Project
3.1 This Contract shall enter into force on the date when the second of the two Parties
signs.
3.2 The Project implementation period starts on 30.06.2023 and ends on 29.12.2023.
Starting date of the Project implementation period can be either:
1. the day following that on which the Contract is signed by both the Beneficiary
and MA;
2. a later date agreed in the Contract, but no later than 1 July 2023.
3.3 The execution period of this Contract shall end when the payment of the balance is
made by the MA unless postponed in accordance with Article 18.4 of this Contract.
Article 4 — Financing the Project
4.1 The total eligible costs of the Project are estimated at EUR 315 000,00, as set out in
Annex I.
4.2 The MA undertakes to finance a maximum amount of EUR 283 500,00 from the
Programme budget.
4.3 The grant is further limited to 90% of the total actually incurred eligible cost of the
Project.
4.4 To the activities of the Beneficiay of the Republic of Estonia, the following State aid or
de minimis aid are applicable:
Name of Activity Total cost Eligible Aid Aid amount Relevant
the of the costs of the inte (EUR) State
Project activity activity nsity aid/de
partner (EUR) (incl. (EUR) (%) minimis
VAT) aid
regulatio
n and
article
Setomaa Obinitsa WWTP 302,616.00 252,180.00 90.00 226,962.00 Regulation
(EU) No
Manage reconstruction
651/2014,
ment Article 56
Ltd.
Saatse WWTP 59,784.00 49,820.00 90.00 44,838.00 De minis aid
reconstruction
Owner`s 14,400.00 12,000.00 90.00 10,800.00 De minimis
aid
supervision
services
Communication 1,200.00 1,000.00 90.00 900.00 Regulation
(EU) No
651/2014,
Article 56
4.5 On the basis of this Contract the Beneficiary ensures that they may grant indirect de
minimis aid to the participants of Project activities. In this case the Beneficiary collects
data from the receivers of indirect de minimis aid, checks that any new grant of aid does
not exceed the relevant ceiling and informs the undertaking which receives the aid in
writing of the prospective amount of the aid expressed as a gross grant equivalent and of
its de minimis character, making reference to the respective EU regulation and citing its
4
title and publication reference in the Official Journal of the European Union. The Beneficiary
must inform participants of the Project activities about becoming subjects to de minimis
aid before the Project activity takes place.
4.6 The Beneficiary of the public sector of the Republic of Estonia that receives state aid
or de minimis aid above Programme co-financing rate is considered as state aid or de
minimis aid grantors for themself, unless their co-financing comes from external financing,
in a form, which is free of any public support (e.g from other economic activities or loans).
4.7 The flat-rate of eligible indirect costs for the Beneficiary is 0%, as calculated according
to the point 2.5.6.2 of the Implementation Guidelines.
Costs declared under flat-rate shall satisfy the eligibility criteria set out in Article 20.1 and
20.2. They do not need to be backed by accounting or supporting documents.
4.8 The amounts transferred but not used by the Beneficiary have to be returned to the
MA.
Article 5 — Communication with Programme authorities
5.1 Any communication with the Programme authorities related to this Contract shall be
effected via electronic monitoring system (eMS), https://ems.estoniarussia.eu.
Article 6 — Annexes
6.1 The following documents form an integral part of the Contract:
Latest full Project application with annexes approved by the JMC/MA/JTS and
uploaded in eMS
6.2 In the event of a conflict between the provisions of this Contract and the Annex thereto,
the Contract shall take precedence.
Article 7 — General provisions
General principles
7.1 The Beneficiary and the MA are the only Parties to this Contract.
Data protection
7.2 Any personal data will be processed solely for the purposes of the performance,
management and monitoring of this Contract by the MA and may also be passed to the
bodies charged with monitoring or inspection tasks under the law of the European Union
and, the Republic of Estonia. If the Beneficiary has any queries concerning the processing
of personal data, it shall address them to the MA. The MA and the Beneficiary have to
undertake all measures to fulfil the requirements of EU General Data Protection Regulation
and national legislation. The Beneficiary and the MA will have right of recourse at any time
to the European Data Protection Supervisor.
7.3 The Beneficiary shall ensure that personal data of natural persons participating in the
Programme shall be collected, stored and transferred, with their consent, in databases of
the Programme Authorities and management bodies. The Beneficiary shall limit access and
use of personal data to that strictly necessary for the performance, management and
monitoring of this Contract and shall adopt all appropriate technical and organisational
security measures necessary to preserve the strictest confidentiality and limit access to
this data.
5
Responsibilities of the Beneficiary :
7.4 setting up and maintaining effective, efficient and reliable Project implementation
system (strategic, daily operational and financial management), i.e.: ensuring efficient use
of the Project’s resources; ensuring that these tasks are subsequently fulfilled; ensuring
proper communication with wider public, whererelevant;
7.5 representing the Project – the Beneficiary serves as a contact point to the MA, JMC,
National Authority (the NA), Audit Authority (the AA) and Joint Technical Secretariat (JTS)
concerning the implementation of the Project and should ensure continuous communication
with the Programme (JTS);
7.6 progress of the Project as far as its financial and physical execution is concerned, and
in particular, for ensuring the delivery of outputs and results in line with the Project
application;
7.7 establishing adequate monitoring and evaluation system of the Project that ensures
timely delivery of Project outputs and results in a proper quality;
7.8 ensuring that the MA, JTS, JMC members, as well as independent assessors authorised
by the Programme authorities and representatives of the European Commission can have
access to all Project documents, sites and premises when carrying out monitoring or
evaluation missions, on-the-spot checks and audits; Access shall be granted on conditions
of strict confidentiality with regard to third parties, without prejudice to public law
obligations to which they are subject;
7.9 timely and correct reporting in compliance with Article 8 of this Contract;
7.10 requesting and receiving payments from the MA;
7.11 respecting and observing Programme rules and requirements, the EU, EURATOM, and
national legislation concerning financial management and controls, public procurement,
rules on nationality and origin, information and publicity and state aid rules;
7.12 ensuring the correctness of the Project accounting system and documents. The
Beneficiary shall have separate accounting system or an adequate accounting code for the
Project funds and expenditures.
7.13 ensuring that the Beneficary`s expenditure has been incurred, is supported by
invoices or documented by accounting documents and adequate supporting documents
understandable to third parties and has actually been paid out by the Beneficiary in
accordance with the Implementation Guidelines and no later then 31 December 2023.
7.14 ensuring that the expenditure presented by the Beneficiary has been incurred for the
purpose of implementing the Project and corresponds to the application and verify that the
expenditures has been examined by public officer;
7.15 ensuring production and maintenance of all documentary evidence required for control
and audit purposes on the Beneficiary's level;
7.16 ensuring timely and proper closure of the Project;
7.17 repayment of the amounts to the MA unduly paid according to the Financial Correction
Decision;.
7.18 ensuring adequate visibility of the EU contribution to the project, as well the
contribution by the participating country, Estonia, in order to strengthen public awareness
of the actions being taken by Estonia and EU, and to create a consistent image for the
support by Estonia, and EU in the project.
6
Article 8 — Obligations related to reporting
8.1 As project duration covers only 6 months the Beneficiary must draw up only Final
Report.
8.2 The Beneficiary prepares an individual final report and fills in information in eMS within
30 calendar days after the end of the project. An inividual final report shall consist of
narrative and financial report on the costs incurred and paid in the reporting period;
8.3 The public officer shall examine within 60 calendar days whether the costs declared by
the Beneficiary and the revenue of the Project are real, accurately recorded and eligible
under this Contract and produce an expenditure verification report.
8.4 The Beneficiary prepares a consolidated final report on the basis of the verified
individual report and submits it to the JTS via eMS. The consolidated report shall be
submitted to the JTS by the Beneficiary within 30 calendar days after the individual final
report is verified by the public officer.
The consolidated report shall contain all necessary information on achievement of project
outputs, a detailed description of the conditions in which the project was carried out,
information on the steps taken to ensure the visibility of Programme financing, information
with which to evaluate the project's outputs, the proof of the transfers of ownership (if
applicable), etc.
The JTS and MA have 25 working days to check and approve the consolidated report.
8.5 The Beneficiary shall provide the MA with all required information on the
implementation of the Project. The report shall describe the implementation of the Project
according to the activities envisaged, difficulties encountered and measures taken to
overcome problems, eventual changes introduced, as well as the degree of achievement
of its results (impact, outcomes or outputs) as measured by corresponding indicators. The
reports shall be drafted in such a way as to allow monitoring of the objective(s), the means
envisaged or employed and the budget details for the Project. The level of detail in any
report should match that of the Project and of the budget for the Project.
8.6 The individual and consolidated final reports shall be prepared in eMS in English and in
accordance with the Implementation Guidelines.
The final reports shall:
a) be submitted via eMS and cover the Project as a whole, regardless of which part
of it is financed by the MA;
b) consist of a narrative and a financial part;
c) provide a full account of all aspects of the Project's implementation for the period
covered the qualitative and quantitative information needed to demonstrate the
fulfilment of the conditions established in this Contract, incl. flat rate amount;
d) include the results within an updated table based on the logical framework matrix
including the results achieved by the Project as measured by their corresponding
indicators; agreed baselines and targets, and relevant sources of verification;
e) be drafted in the currency of euro (EUR) and in the English language;
f) include information about communication and visibility activities respecting
requirements as provided by Article 12;
g) include any relevant reports, publications, press releases and updates related to
the Project.
h) include the proofs of the transfers of ownership as referred to in Article 13 (if
applicable).
8.7 The public officer, the JTS and the MA may ask the Beneficiary complementary
information on the reports if necessary. In this case the Beneficiary is given a concrete
7
time-frame for submitting this information. The time limit for approving the reports will
start counting again as of the day of the receipt of this information.
8.8 If the Beneficiary fails to provide any report or fails to provide any additional
information requested by the Programme authorities within the set deadline without an
acceptable and written explanation of the reasons, the MA may terminate this Contract
according to Article 18.2 (a) and (f) of this Contract.
Article 9 — Liability
9.1 The MA cannot under any circumstances or for any reason whatsoever be held liable
for damage or injury sustained by the staff or property of the Beneficiary while the Project
is being carried out or as a consequence of the Project. The MA cannot, therefore, accept
any claim for compensation or increases in payment in connection with such damage or
injury.
9.2 The Beneficiary shall assume sole liability towards third parties related to Beneficiary,
including liability for damage or injury of any kind sustained by it while the Project is being
carried out or as a consequence of the Project. The Beneficiary shall discharge the MA of
all liability arising from any claim or action brought as a result of an infringement of rules
or regulations by its employees or individuals for whom those employees are responsible,
or as a result of violation of a third party’s rights.
Article 10 — Conflict of interest and good conduct
10.1 The Beneficiary shall take all necessary measures to prevent or end any situation that
could compromise the impartial and objective performance of this Contract. Such conflict
of interests may arise in particular as a result of economic interest, political or national
affinity, family or emotional ties, or any other relevant connection or shared interest.
10.2 Any conflict of interests which may arise during performance of this Contract must be
notified in writing to the MA without delay. In the event of such conflict, the Beneficiary
shall immediately take all necessary steps to resolve it.
10.3 The MA reserves the right to verify that the measures taken are appropriate and may
require additional measures to be taken if necessary.
10.4 The Beneficiary shall ensure that Project staff, including its management, is not placed
in a situation which could give rise to conflict of interests. Without prejudice to its obligation
under this Contract, the Beneficiary shall ensure replacement, immediately and without
compensation from the MA, of any member of Project staff in such a situation.
10.5 The Beneficiary shall ensure that during Project implementation all Project staff
respect human rights and applicable environmental legislation including multilateral
environmental agreements, as well as internationally agreed core labour standards.
Article 11 — Confidentiality
11.1 The MA and the Beneficiary undertake to preserve the confidentiality of any
information, notwithstanding its form, disclosed in writing or orally in relation to the
implementation of this Contract and identified in writing as confidential until at least 5
years after the payment of the balance or according to time limit stipulated in national
legislation.
11.2 The Beneficiary shall not use confidential information for any aim other than fulfilling
their obligations under this Contract unless otherwise agreed with the MA.
11.3 The Parties who have authorised access to the documents related to the Project, shall
maintain the same level of confidentiality.
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Article 12 — Visibility
12.1 Unless the MA agrees or requests otherwise, the Beneficiary shall take all necessary
steps to publicise the fact that the Programme has co-financed the Project. Such measures
shall comply with the Communication and Visibility Guidelines for the implementation of
projects in line with Communication and Visibility Instructions for beneficiaries from the
Republic of Estonia.
12.2 In particular, the Beneficiary shall mention the Programme´s financial contribution in
information given to the final recipients of the Project, in its reports, and in any dealings
with the media. It shall display the Programme logo wherever appropriate and as specified
in the Communication and Visibility Instructions for beneficiaries from the Republic of
Estonia.
12.3 Any notice or publication by the Beneficiary concerning the Project, including those
given at conferences or seminars, shall specify that the Project has received Programme
funding. Any publication by the Beneficiary in whatever form and by whatever medium,
including the internet, shall include the disclaimer as specified in Communication and
Visibility Instructions for beneficiaries from the Republic of Estonia.
12.4 The Beneficiary authorises the NA, MA, JTS, members of the JMC and the European
Commission to publish its name and address, nationality, the purpose of the grant, duration
and location as well as the maximum amount of the grant and the rate of funding of the
Project's costs, as laid down in Article 3 of this Contract. Derogation from publication of
this information may be granted if it could endanger the Beneficiary or harm their interests.
Article 13 — Ownership/use of results and assets
13.1 Ownership of, and title and intellectual and industrial property rights to, the Project´s
results, reports and other documents relating to it will be vested in the Beneficiary.
13.2 Without prejudice to Article 13.1, the Beneficiary grant the NA, MA, JTS, members
of the JMC and the European Commission the right to use freely and as it sees fit, and in
particular, to store, modify, translate, display, reproduce by any technical procedure,
publish or communicate by any medium all documents deriving from the Project whatever
their form, provided it does not thereby breach existing industrial and intellectual property
rights.
13.3 The Republic of Estonia and the European Commission shall be entitled to use, publish
or disclose to third parties any study produced in the framework of the Project.
13.4 In case of the transfer of ownership, industrial and intellectual property rights for
outputs and results the transfer shall be done according to the national legislation. The
sustainability requirements defined in the Project should not be jeopardised and transfer
of the ownership should not result in a profit for the Beneficiary.
13.5 According to the Article 39.3 of the Implementing Rules, any Project including an
infrastructure component shall repay the Union contribution as well as the contribution of
the Republic of Estonia if, within five years of the Project closure or within the period of
time set out in state aid rules, where applicable, it is subject to a substantial change
affecting its nature, objectives or implementation conditions which would result in
undermining its original objectives. Sums unduly paid in respect of the Project shall
be recovered by the MA in proportion to the period for which the requirement has not been
fulfilled.
13.6 The MA should be notified about changes of ownership of the Project results
during implementation period of the Project and five years after completion of the Project.
13.7 The Beneficiary shall ensure that it has all rights to use any pre-existing intellectual
property rights necessary to implement this Contract.
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Article 14 — Evaluation/monitoring of the Project
14.1 The monitoring of implementation of the project shall be carried out by the MA and
JTS. The monitoring will be performed based on the result-oriented evaluation. The
beneficiary shall be ready to report on the outputs and results achieved by the project in
any point of the project implementation.
14.2 If the European Commission carries out an interim or ex post evaluation or a
monitoring mission, the Beneficiary shall undertake to provide it and/or the persons
authorised by it as well as the NAs, MA, JTS and authorised independent assessors access
to the Project site as well as with the documents or information necessary for the evaluation
or the monitoring mission. Access should be granted on conditions of strict confidentiality
with regard to third parties without prejudice to public law obligations to which they are
subject.
14.3 If the construction/ renovation works are planned in the Project, within 2 weeks after
the contract on construction/renovation works is signed within the Project, the Beneficiary
shall inform JTS of the construction/renovation works including the start date of the works.
In addition, the Beneficiary should inform the JTS prior to other major Project events as
well.
14.4 If either the Beneficiary, or the Programme carries out or commissions an evaluation
in the course of the Project, it shall provide the other with a copy of the evaluation report.
Article 15 — Amendment of the Contract
15.1 The Contract and the Project can be amended as stipulated in Article 5.10 of the
Implementation Guidelines.
15.2 The amendment may not have the purpose or the effect of making changes to this
Contract that would call into question the grant award decision or be contrary to the equal
treatment of applicants. The maximum grant referred to in Article 4.2 of this Contract may
not be increased.
15.3 The responsibility of eligibility of changes lies down on Beneficiary and to be examined
by auditors.
Article 16 — Contracts with suppliers/service providers
16.1 In procurement procedures, the Public procurement act of the Republic of Estonia has
to be followed.
Article 17 — Extension and suspension
Extension
17.1 Programme level eligibility for project implementation ends on 31 December 2023,
meaning that all project activities have to be completed, costs incurred and payments
made by that date without possibility for extension.
Suspension by the Beneficiary
17.2 The Beneficiary may suspend implementation of the Project, or any part thereof, if
exceptional circumstances, notably of force majeure, make such implementation
excessively difficult or dangerous. The Beneficiary shall inform the MA without delay,
stating the nature, probable duration and foreseeable effects of the suspension.
17.3 The Beneficiary or the MA may then terminate this Contract in accordance with Article
17.4 If the Contract is not terminated, the Beneficiary shall endeavour to minimise the
time of its suspension and any possible damage and shall resume implementation once
circumstances allow, informing the MA accordingly.
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Suspension by the MA
17.5 The MA may request the Beneficiary to suspend implementation of the Project, or any
part thereof, if exceptional circumstances, notably of force majeure, make such
implementation excessively difficult or dangerous. To this purpose, the MA shall inform the
Beneficiary stating the nature and probable duration of the suspension.
17.6 The Beneficiary or the MA may then terminate this Contract in accordance with Article
17.7. If the Contract is not terminated, the Beneficiary shall endeavour to minimise the
time of its suspension and any possible damage and shall resume implementation once
circumstances allow and after having obtained the approval of the MA.
17.8 The MA may also suspend this Contract or the participation of a Beneficiary in this
Contract if the MA has evidence that, or if, for objective and well justified reasons, the MA
deems necessary to verify whether presumably:
a) the grant award procedure or the implementation of the Project have been
subject to substantial errors, irregularities or fraud;
b) the Beneficiary has breached any substantial obligation under this Contract.
17.9 The Beneficiary shall provide any requested information, clarification or document
within 30 days of receipt of the requests sent by the MA. If, notwithstanding the
information, clarification or document provided by the Beneficiary, the award procedure or
the implementation of the grant prove to have been subject to substantial errors,
irregularities, fraud, or breach of obligations, then the MA may terminate this Contract
according to Article 18.2(h).
Force majeure
17.10 “Force majeure” shall mean any unforeseeable and exceptional situation or event
beyond the Parties’ control which prevents either of them from fulfilling any of their
obligations, not attributable to error or negligence on their part (or the part of their
contractors, agents or employees) and proves insurmountable in spite of all due diligence.
Defects in equipment or material or delays in making them available, labour disputes,
strikes or financial difficulties cannot be invoked as force majeure.
17.11 None of the Parties shall be held liable for breach of its obligations under this
Contract if it is prevented from fulfilling them by circumstances of force majeure, provided
that it takes measures to minimise any possible damage and that the other Parties are
duly informed.
Article 18 — Termination of the Contract
18.1 In the cases foreseen in Article 17.2 and 17.4, if the Beneficiary or the MA believes
that this Contract can no longer be executed effectively or appropriately, it shall duly
consult the other. Failing agreement on a solution, the Beneficiary or the MA may terminate
this Contract by serving two months written notice, without being required to pay
indemnity.
Termination by the MA
18.2 Without prejudice to Article 18.1, in the following circumstances the MA may, after
having duly consulted the Beneficiary, terminate this Contract without any indemnity on
its part when:
a) Beneficiary fails, without justification, to fulfil any substantial obligation, after
being given notice by letter to comply with those obligations, still fails to do so or
to furnish a satisfactory explanation within 30 days of receipt of the letter;
b) Beneficiary or any person that assumes unlimited liability for the debts of the
Beneficiary is bankrupt, subject to insolvency or winding up procedures, is having
its assets administered by a liquidator or by the courts, has entered into an
arrangement with creditors, has suspended business activities, or is in any
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analogous situation arising from a similar procedure provided for under any national
law or regulations relevant to the Beneficiary;
c) Beneficiary, or any related entity or person, have been found guilty of an offence
concerning their professional conduct proven by any means;
d) it has been established by a final judgment or a final administrative decision or
by proof in possession of the MA that the Beneficiary has been guilty of fraud,
corruption, involvement in a criminal organisation, money laundering or terrorist
financing, terrorist related offences, child labour or other forms of trafficking of
human beings or has committed an irregularity;
e) a change to Beneficiary’s legal, financial, technical, organisational or ownership
situation or the termination of the participation of Beneficiary substantially affects
the implementation of this Contract or calls into question the decision awarding the
grant;
f) Beneficiary or any related person, are guilty of misrepresentation in supplying the
information required in the award procedure or in the implementation of the Project
or fail to supply – within the deadlines set under this Contract - any information
related to the Project required by the MA;
g) Beneficiary has not fulfilled obligations relating to the payment of social security
contributions or the payment of taxes in accordance with the legal provisions of the
country in which it is established;
h) the MA has evidence that a Beneficiary or any related entity or person, has
committed substantial errors, irregularities or fraud in the award procedure or in
the implementation of the Project;
i) Beneficiary is subject to an administrative penalty referred to in Article 18.8;
j) the MA has evidence that Beneficiary is subject to a conflict of interests;
k) the MA has evidence that Beneficiary has committed systemic or recurrent errors
or irregularities, fraud, or serious breach of obligations under other grants financed
by the Programme and awarded to that specific Beneficiary under similar conditions,
provided that those errors, irregularities, fraud or serious breach of obligations have
a material impact on this grant.
The cases of termination under points (b), (c), (d), (h), (j) and (k) may refer also to
persons who are members of the administrative, management or supervisory body of the
Beneficiary and/or to persons having powers of representation, decision or control with
regard to the Beneficiary.
18.3 In the cases referred to in points (c), (f), (h) and (k) above, a related person means
any physical person with powers of representation, decision-making or control in relation
to the Beneficiary. Any related entity means, in particular, any entity which has a majority
of the shareholders’ or members’ voting rights or the right to exercise a dominant influence
over another enterprise according to the national legislation.
End date
18.4 The payment obligations of the Programme under this Contract shall end 6 months
after the implementation period laid down in Article 3 of this Contract, unless this Contract
is terminated according to Article 18.
The MA may postpone this end date, so as to be able to fulfil its payment obligations, in
all cases where the Beneficiary has submitted a payment request in accordance with
contractual provisions or, in case of dispute, until completion of the dispute settlement
procedure provided for in Article 19. The MA shall notify the Beneficiary of any
postponement of the end date.
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Effects of Termination
18.5 Upon termination of this Contract the Beneficiary shall take all immediate steps to
bring the Project to a close in a prompt and orderly manner and to reduce further
expenditure to a minimum.
Without prejudice to Article 20, the Beneficiary shall be entitled to payment only for the
part of the Project carried out, excluding costs relating to current commitments that are
due to be executed after termination.
To this purpose, the Beneficiary shall introduce a payment request to the MA within the
time limit set by Article 21.3 starting from the date of termination.
In the event of termination according to Article 18.1, the MA may agree to reimburse the
unavoidable residual expenditures incurred during the notice period, provided, the first
paragraph of Article 18.7 has been properly executed.
In the cases of termination foreseen in Article 18.2 a), c), d), f), h) and k) the MA may,
after having properly consulted the Beneficiary and depending on the gravity of the failings,
request full or partial repayment of amounts unduly paid for the Project.
Administrative sanctions
18.6 Without prejudice to the application of other remedies laid down in this Contract, a
sanction of exclusion from all contracts and grants financed by the Programme, may be
imposed, after an adversarial procedure, upon the Beneficiary who, in particular,
a) is guilty of grave professional misconduct, has committed irregularities or has
been found in serious breach of its contractual obligations. The duration of the
exclusion shall not exceed the duration set by final judgement or final administrative
decision or, in the absence thereof, three years;
b) is guilty of fraud, corruption, participation in a criminal organisation, money
laundering, terrorist-related offences, child labour or trafficking of human beings.
The duration of the exclusion shall not exceed the duration set by final judgement
or final administrative decision or, in the absence thereof, five years;
18.7 Where the MA is entitled to impose financial penalties, the financial penalties and
corrections shall be done according to thefinancial correction decision. The MA may deduct
such financial penalties from any sums due to the Beneficiary or call on the appropriate
guarantee.
18.8 The decision to impose administrative sanctions may be published on a dedicated
internet-site, explicitly naming the Beneficiary.
18.9 The abovementioned administrative sanctions may also be imposed to persons who
are members of the administrative, management or supervisory body of theBeneficiary, to
persons having powers of representation, decision or control with regard to the Beneficiary.
Article 19 — Applicable law and procedures for complaints
19.1 Without prejudice to the applicable European law, this Contract shall be governed by
the law of the country of the Republic of Estonia.
19.2 The Parties to this Contract shall do everything possible to settle amicably any dispute
arising between them during the implementation of this Contract. To that end, they can
meet each other at either’s request or communicate their positions in writing. In case of
written communication the reply has to be provided within 30 days as of the receipt of the
written notice.
19.3 The administrative decisions can be appealed within the framework of a pre-trial
process according to the General Rules of Procedure for Complaints.
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Financial provisions
Article 20 — Eligible costs
Cost eligibility criteria
20.1 Eligible costs are actual costs incurred by the Beneficiary which meet all the following
criteria:
1) they are incurred and paid during the implementation or preparation period of the
Project as specified in Article 3 and 20.1 of this Contract. In particular:
a) costs relating to services and works shall relate to activities performed
during the implementation period. Costs relating to supplies shall relate to delivery
and installation of items during the implementation period. Signature of a contract,
placing of an order, or entering into any commitment for expenditure within the
implementation period for future delivery of services, works or supplies after expiry
of the implementation period do not meet this requirement;
b) all costs incurred should be paid as latest on 31 December 2023;
c) procedures to award contracts, as referred to in Article 16 of this Contract,
may have been initiated and contracts may be concluded by the Beneficiary before
the start of the implementation period of the Project, provided the provisions of
Article 16 have been respected;
2) they are indicated in the Project's estimated overall budget;
3) they are necessary for the Project implementation;
4) they are identifiable and verifiable, in particular being recorded in the accounting
records of the Beneficiary and determined according to the accounting standards and the
usual cost accounting practices applicable to the Beneficiary;
5) they comply with the requirements of applicable tax and social legislation;
6) they are reasonable, justified, and comply with the requirements of sound financial
management, in particular regarding economy and efficiency;
7) they are supported by invoices or documents of equivalent probative value.
Eligible costs
20.2 Subject to Article 20.1 the eligible costs are stipulated in Article 7 of the Guidelines
for the 6th Call for proposals;
Non-eligible costs
20.3 The costs as stipulated in Article 7.3.3 of the Guidelines for the 6th Call for proposals
are non-eligible.
Article 21 — Payment
Payments and pre-payments to the Beneficiary
21.1 The MA must pay the grant to the Beneficiary following the payment procedures as
stated in Article 10.2.3 of the Guidelines for the 6th Call for proposals:
a) Pre-financing (after signing of the Grant Contract) in amount of 60% of awarded
grant;
b) payment of the final balance (upon completion of the project) after approval of
the Final Consolidated Report.
21.2 The basis for making payments to the Beneficiary are:
a) Contract, signed by the Head of the MA and the Beneficiary for the advance
payment;
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b) Consolidated final report accompanied by expenditure verification report
approved by the MA for the final payment. The final report shall in all cases include
a detailed breakdown of expenditure covering the whole Project.
Payment shall not imply recognition of the regularity or of the authenticity, completeness
and correctness of the declarations and information provided.
Suspension of the period for payments
21.3 Without prejudice to Article 18, the time-limits for payments may be suspended by
notifying the Beneficiary that:
a) the amount indicated in its request of payments is not due, or;
b) proper supporting documents have not been supplied, or;
c) clarifications, modifications or additional information to the individual or
consolidated final report are needed, or;
d) there are doubts on the eligibility of expenditure and it is necessary to carry out
additional checks, including on-the-spot checks to make sure that the expenditure
is eligible, or;
e) it is necessary to verify whether presumed substantial errors, irregularities or
fraud have occurred in the grant award procedure or the implementation of the
Project, or;
f) it is necessary to verify whether the Beneficiary have breached any substantial
obligations under this Contract, or;
g) the visibility obligations set out in Article 12 are not complied with.
The suspension of the time-limits for payments starts when the above notification is sent
to the Beneficiary. The time-limit starts running again on the date on which the above
notification has been satisfactorily answered and if needed, a correctly formulated request
for payment is recorded. The Beneficiary shall provide any requested information,
clarification or document within 30 days of the request.
If, notwithstanding the information, clarification or document provided by the Beneficiary,
the payment request is still inadmissible, or if the award procedure or the implementation
of the grant proves to have been subject to substantial errors, irregularities, fraud, or
breach of obligations, then the MA may refuse to proceed further with payments and may,
in the cases foreseen in Article 18, terminate accordingly this Contract.
In addition, the MA may also suspend payments as a precautionary measure without prior
notice, prior to, or instead of, terminating this Contract as provided for in Article 18.
Article 22— Accounts, technical and financial checks and audit
Accounts
22.1 The Beneficiary shall keep accurate and regular accounts of the implementation of
the Project using an appropriate accounting and double-entry bookkeeping system. The
Beneficiary must use accrual accounting, so that the expenditure verification can be
correctly performed..
The accounts:
a) may be an integrated part of or an adjunct to the Beneficiary’s regular system;
b) shall comply with the accounting and bookkeeping policies and rules that apply
in the country concerned;
c) shall enable income and expenditure relating to the Project to be easily traced,
identified and verified.
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22.2 The Beneficiary shall ensure that any report as required under Article 8 can be
properly and easily reconciled to the accounting and bookkeeping system and to the
underlying accounting and other relevant records.
Audit
22.3 The MA, the Audit Authority (AA), the European Commission, the European Anti-Fraud
office (OLAF) and the European Court of Auditors, and any external auditor or public officer
authorized by these institutions and bodies, with the support of the Group of Auditors may
conduct documentary and on-the-spot checks on the use made of the Project financing
under this Contract and carrying out a full audit, if necessary, on the basis of supporting
documents of accounts and accounting documents and any other documents relating to
the financing of the Project, throughout the duration of this Programme and for the period
of record-keeping.
The authorities carrying out the checks must be informed of the exact location of the
documents at which they are kept. Where appropriate, the findings may lead to recovery
by the MA.
Right of access
22.4 The Beneficiary shall grant the authorities mentioned in Article 22.5, as well as NA,
MA, JTS and their authorised agents access to sites and premises at which operations
financed under this Contract are carried out, including their computer systems, and to any
documents and computerised data concerning the technical and financial management of
those operations, and to take every appropriate measure to facilitate their work with the
exception of data classified as a state secret in accordance with the national legislation.
Access shall be granted on the basis of confidentiality with respect to third parties, without
prejudice to the obligations of public law to which they are subject.
22.5 The Beneficiary shall allow the above entities to:
a) access the sites and locations at which the Project is implemented;
b) examine its accounting and information systems, documents and databases
concerning the technical and financial management of the Project;
c) take copies of documents;
d) carry out on the-spot-checks
e) conduct a full audit on the basis of all accounting documents and any other
document relevant to the financing of the Project.
22.6 Additionally the authorised persons of the Republic of Estonia and European Anti-
Fraud Office shall be allowed to carry out on-the-spot checks and inspections in accordance
with the procedures laid down by the respective legislation for the protection of the financial
interests of the Republic of Estonia and European Union against fraud and other
irregularities.
Where appropriate, the findings may lead to recovery by the MA.
22.7 Access given to agents of the European Commission, European Anti-Fraud Office and
the European Court of Auditors and to any external auditor or public officer authorised by
the MA carrying out verifications shall be on the basis of confidentiality with respect to third
parties, without prejudice to the obligations of public law to which they are subject.
Record keeping
22.8 Project accounting and other relevant records and supporting documents need to be
kept for five years from the date of payment of the balance to the programme or until the
date stipulated in the state aid rules (if applicable). As long as the balance payment date
is unknown, it is agreed that both programme and project level records and supporting
documents need to be kept until at least end of 2030. The MA informs the Beneficiary
about the date of reception of the balance payment from EC.
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They shall be easily accessible and filed so as to facilitate their examination and the
Beneficiary shall inform the MA of their precise location. The Beneficiary is obliged to use
accrual accounting, so that the audit can be correctly performed.
22.9 All the supporting documents shall be available in the original form, which includes
also electronic form. In case a circumstance occurs where the Beneficiary cannot keep the
original of a document, a certified true copy of the document should be available.
22.10 In addition to the reports mentioned in Article 8, the documents referred to in this
Article include but are not limited to:
a) Accounting records (computerised or manual) from the Beneficiary’s accounting
system such as general ledger, sub-ledgers and payroll accounts, fixed assets
registers and other relevant accounting information, regulation of organisations’
relevant internal procedures (if necessary);
b) Proof of procurement procedures such as tendering documents, bids from
tenderers and evaluation reports;
c) Proof of commitments such as contracts and order forms;
d) Proof of delivery of services such as approved reports, signed time sheets,
transport tickets, proof of attending seminars, conferences and training courses
(including relevant documentation and material obtained, certificates) etc;
e) Proof of receipt of goods such as delivery slips from suppliers;
f) Proof of completion of works, such as acceptance certificates;
g) Proof of purchase such as invoices and receipts;
h) Proof of payment such as bank statements, debit notices, proof of settlement by
the contractor;
i) Proof that taxes and/or VAT that have been paid cannot actually be reclaimed;
j) For fuel and oil expenses, a summary list of the distance covered, the average
consumption of the vehicles used, fuel costs and maintenance costs;
k) Staff and payroll records such as contracts, salary statements and signed time
sheets.
22.11 Failure to comply with the obligations set forth in Article 22.1 to 22.11 constitutes a
case of breach of a substantial obligation under this Contract. In this case, the MA may in
particular suspend the Contract, payments or the time-limit for a payment, terminate the
Contract and/or reduce the grant.
Article 23 — Final amount of the grant
Final amount
23.1 The grant may not exceed the maximum ceiling as stated in Article 4.2 of this
Contract.
If the eligible costs of the Project at the end of the Project are less than the estimated
eligible costs as referred to in Article 4.1 of this Contract, the grant shall be limited to the
amount obtained by applying the percentage laid down in Article 4.3 of this Contract to the
eligible costs of the Project approved by the MA.
23.2 In addition and without prejudice to its right to terminate this Contract pursuant to
Article 18, if the Project is implemented poorly or partially - and therefore not in accordance
with the requirements of the Project in Annex I - or late, the MA may, by a duly reasoned
decision and after allowing the Beneficiary to submit its observations, reduce the initial
grant in line with the actual implementation of the Project and in accordance with the terms
of this Contract. This applies as well with regards to the visibility obligations set out in
Article 12.
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No profit
23.3 The grant may not produce a profit for the Beneficiary. Profit is defined as a surplus
of the receipts over the eligible costs approved by the MA when the request for payment
of the balance is made or according to State aid regulation if the Project is State aid
relevant.
23.4 Where the final amount of the grant determined in accordance with the Contract
would result in a profit, it shall be reduced by the percentage of the profit corresponding
to the final Programme contribution to the eligible costs actually incurred approved by the
MA.
Article 24 — Recovery
Recovery
24.1 If any amount is unduly paid to the Beneficiary, or if recovery is justified under the
terms of this Contract, the Beneficiary undertakes to repay the MA these amounts. The
repayments will be effected as stipulated in the Financial Correction Decision.
24.2 In particular, payments made do not preclude the possibility for the MA to issue a
financial correction decision.
24.3 As a rule, the financial correction decision shall be submitted to the Beneficiary
through eMS or any other relevant channel.
24.4 The NA of the Republic of Estonia or the European Commission is entitled to demand
the repayment of the amount due to the MA from the Beneficiaryestablished in the Republic
of Estonia in case the Beneficiaryhas not reimbursed the funds unduly spent to the MA.
Interest and fine for delay
24.5 The MA will charge interest if the repayment of the support to be refunded is
postponed and in case of the unlawful state aid according to the Guidelines to Financial
Corrections as approved by the JMC of the Programme. If the amounts have not been
repaid by the due term for repayment of support, the MA will charge fine for delay according
to the Guidelines to Financial Corrections as approved by the JMC of the Programme.
Offsetting
24.6 Amounts to be repaid to the MA may be offset against amounts of any kind due to
the Beneficiary, after informing it accordingly. This shall not affect the Parties’ right to
agree on payment in instalments.
Other provisions
24.7 Bank charges incurred by the repayment of amounts due to the MA shall be borne
entirely by the Beneficiary.
24.8 Without prejudice to the prerogative of the MA, if necessary, the European Union
may, as donor, proceed itself to the recovery by any means.
Article 25 – Applicable law
25.1 Without prejudice to the applicable European law, this Contract is governed by the
laws of the Republic of Estonia. The place of jurisdiction is Tallinn, Estonia.
Article 26 – Payment and contact details
Payment details
26.1 The MA shall make payments in EUR to the Beneficiary to the following bank account
referred to in this Contract which allows the identification of the funds paid by the MA:
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Bank name: Swedbank AS
IBAN: EE672200001120242093
SWIFT: HABAEE2X
Holder of the account: OÜ Setomaa Haldus
26.2 Contact details of the MA and the Beneficiary
For the MA
Mrs Külli Kaare
Acting as Head of Managing Authority
Grants Development Department
State Shared Service Centre
Lõkke 4, Tallinn 10122, Estonia
E-mail:
[email protected]
Phone: +372 663 1950
For the Beneficiary
Mr Raul Lepp
Board member
Setomaa Management Ltd.
Pikk 30, Värska 64001, Estonia
E-mail:
[email protected]
Phone: +372 518 3557
Signatures
Külli Kaare Raul Lepp
Acting Head of the Managing Authority Board member
Signed digitally Signed digitally
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For official use only
Notation done at: 16.09.2024
Access restriction until: 16.09.2029
Basis: AvTS § 35 lg 1 p 2
Holder of information: State Shared Service Centre
Raul Lepp
Setomaa Haldus OÜ
[email protected] Ours 16.09.2024 no 11.1-14/24/2115-1
Pikk 30
64001 Värska
Eligibility of project ER274 SetoWWTP costs
and deadlines
The Estonia-Russia Cross-Border Cooperation Programme 2014-2020 was initiated as part of the
European Neighbourhood Instrument 2014-2020. However, due to the war that started in 2022,
cooperation with the Russian Federation was suspended, and the Programme implementation
continued unilaterally as the Estonian EU External Border Programme. Setomaa Management Ltd.
participated as the Lead Beneficiary in the 6th call for proposals of the Estonian EU External Border
Programme with the project ER274 "Improving sewage treatment in Setomaa WWTPs"
(SetoWWTP).
The basis for opening the 6th call for proposals included various legal acts, including:
Regulation (EU) 2022/2192 of the European Parliament and of the Council. This regulation
established special provisions for, among other things, the European Neighbourhood Instrument,
under which the Estonian EU External Border Programme falls, in the event of a disruption to the
programme's implementation. Under Article 6(2) of the regulation, the deadline for concluding
contracts was extended: The managing authority may sign contracts, other than contracts for large
infrastructure projects, after 31 December 2022, provided all project activities financed by the
programme end by 31 December 2023.
Commission Implementing Regulation (EU) 2020/879, amending Implementing Regulation (EU)
No 897/2014 as regards specific provisions to align the provisions for the implementation of cross-
border cooperation programmes financed under the European Neighbourhood Instrument with
specific measures in response to the COVID-19 pandemic. According to Article 1(3) in Article
18(3) of the Implementing Regulation (EU) No 897/2014 the eligibility period for projects is
extended by one year until 31 December 2023. With Article 1.(7)(b) Article 48(2a) is added,
stating: 2a. Notwithstanding Article 19(1), costs shall not be eligible for Union financing if they
are paid after 31 December 2023.
Article 288 of the Treaty on the Functioning of the European Union stipulates that a regulation
shall have general application. It shall be binding in its entirety and directly applicable in all
Member States. This principle ensures the uniform application of EU regulations across the Union,
avoiding discrepancies in interpretation and implementation that may arise with national laws, but
Lõkke 4 / 10122 Tallinn / 663 8200 /
[email protected] / www.rtk.ee / Registrikood 70007340
shall leave to the national authorities the choice of form and methods. In the current case, the
eligibility deadline and conditions are very clearly defined to ensure their uniform implementation
across Member States.
The 6th call for proposals guidelines of the Estonian EU External Border Programme, the Project
Implementation Guidelines, and Article 20.1.1 b) of the SetoWWTP support agreement stipulated
that all costs incurred should be paid as latest on 31 December 2023.
Furthermore, the programme’s Joint Technical Secretariat repeatedly informed applicants and later
project beneficiaries about the end date for eligible costs (31 December 2023) during seminars,
consultations, and in writing. The call for proposals information was also available on the
programme's website.
Setomaa Management Ltd. failed to comply with the final deadline for the eligibility of project
costs by paying project-related expenses after 31 December 2023, specifically on 16 January and
12 February 2024.
On 5 June 2024, the programme's Managing Authority and Joint Technical Secretariat consulted
with the European Commission representative during the 17th meeting of the programme's Joint
Monitoring Committee on this matter. All parties agreed that the same rules apply to all projects
and that the regulation is unequivocal – costs paid after 31 December 2023 are not eligible.
Also, it is not possible to seek reimbursement for the SetoWWTP project costs from the
Government of the Republic's reserve, as targeted funds to cover ineligible external aid costs may
only be requested and allocated in the following cases:
• Irrecoverable claims to the extent that is not covered by the external aid provider;
• Non-significantly small claims that are not pursued on grounds of expediency and are not
covered by the external aid provider;
• In special cases arising from the implementation system, where it is decided not to pursue
the claim against the aid recipient or where there is no basis for doing so, and the costs
cannot be submitted to the external aid provider for reimbursement.
In this case, none of the allowed options apply. According to Chapter 8 of the Project
Implementation Guidelines, the Managing Authority, Joint Technical Secretariat, and First Level
Control (FLC)/auditors have discretionary power to recover the amounts unduly paid together
with any interest on late payments from the LB. In general ineligible costs that are detected during
verification of project reports are deducted (from the project payment) in the relevant reporting
period without making financial correction decision and reducing the project budget.
The programme uses the eMS information system, in which project applications and reports for
approved projects are submitted. The reporting process is also controlled in this information
system, and the first-level control certificates are made available to the beneficiaries in the same
system. In accordance with Chapter 8 of the Project Implementation Guidelines, the circumstances
and reasoning for deduction or financial correction are described in the eMS in the FLC
Certificate.
The SetoWWTP project certificate was confirmed in the eMS information system on 20 March
2024, and it has been accessible to the beneficiary in the system since that date. As the Lead
Beneficiary, Setomaa Management Ltd submitted the consolidated project report on 22 April 2024,
using the data from the given certificate.
The 6th call for proposals guidelines of the Estonian EU External Border Programme p 10.7.
provides that the Managing Authority shall recover the amounts unduly paid together with any
interest on late payments from the lead beneficiary. The Project Implementation Guidelines p 8
provides that a financial correction decision with reducing the project budget shall be made for
expenditure that is considered as a financial irregularity and are the breach of Programme rules.
Estonian EU External Border Programme made an advance payment of €170,100.00 to the
SetoWWTP project, but the eligible costs of the project amount to €168,059.20, of which the grant
(90%) is €151,253.28. Therefore, the Lead Beneficiary, Setomaa Management Ltd, is required to
repay €18,846.72 to the programme.
Due to the fact that the programme eligibility deadline is 30 September 2024, we kindly ask you
to make the voluntary payment of the abovementioned amount by 27 September 2024. We will
also prepare the financial correction decision, which will take this action also into account while
deliberating.
Please be informed, that the response to this letter will be considered as your use of the right to be
heard and your comments/explanations will be added to the financial correction decision.
Yours sincerely,
(signed digitally)
Ege Ello
Head of the Managing Authority
Estonian EU External Border Programme
Ege Ello 663 1933
[email protected]
Vabariigi Valitsuse reservi
sihtotstarbeliste vahendite välistoetuste
mitte-abikõlblike kulude katteks
kasutamise põhimõtted
Vabariigi Valitsuse kabinetinõupidamisel 27.05.2021 (päevakorra punkt 7) ja 22.09.2022
täiendatud (lisatud alapunkt 4) tehtud otsused:
Vabariigi Valitsuse reservi sihtotstarbeliste vahendite riigiülese tegevuse „Välistoetuste tagastused“
raames võib taotleda ja eraldada vahendeid järgmistel juhtudel:
1. lootusetuks tunnistatud tagasinõuded ulatuses, mida välistoetuse andja ei kata;
2. mitteolulise suurusega tagasinõuded, mis jäetakse otstarbekuse kaalutlusel sisse nõudmata ja
mida välistoetuse andja ei kata;
3. rakendussüsteemist tingitud erijuhtumite korral, kus erimeelsuste lahendamiseks kokku kutsutud
ümarlauas otsustatakse jätta nõue toetuse saajale esitamata või ei ole alust seda teha ning
kulusid ei ole võimalik välistoetuse andjale katmiseks esitada:
tagasinõude aluseks oleva sätte suhtes ei olnud kulude tegemise ajal (sh hanke läbiviimise
ajal) välja kujunenud selget õiguspraktikat või teadmist või on õigustõlgendus aja jooksul
täpsustunud ja see ei olnud kulude tegemise hetkel teada, sh nt kui auditeeriv asutus ei ole
varasemate (sama hanke) kontrollide tulemusel probleemi välja toonud;
vaideorgani otsuse tulemusel toetuse saajale välja makstavad või tagasi nõudmata jäetavad
summad, mida ei ole võimalik välistoetuse andjale esitada;
korraldusasutuse ja auditeeriva asutuse vahelise lahendamatu erimeelsuse korral, mille
tulemusel rakendusüksus auditi soovitust täies ulatuses või osaliselt ei täida, aga auditis
märgitud mitteabikõlblikke kulusid ei saa välistoetuse andjale hüvitamiseks esitada;
kui korraldusasutus, rakendusasutus või rakendusüksus on andnud tahtmatult eksitavad
suunised toetuse saajatele.
4. Euroopa Komisjoni ja teiste doonorite poolt raamatupidamisarvestuse kontrollimise ja
heakskiitmise menetluse ning vastavuskontrolli menetluse tagajärjel tehtud finantskorrektsioonide
ja vähendamiste summad, mida ei ole võimalik toetuse saajatelt tagasi nõuda.
5. Riigi Tugiteenuste Keskus korraldusasutusena kooskõlastab ministeeriumidega summad,
täpsustab programmid ning esitab Rahandusministeeriumile programmide lõikes ühe
koondtaotluse.
6. Vabariigi Valitsuse reservist kaetud struktuurivahendite finantskorrektsioonide alt vabanev toetus
suunatakse valitsuskabineti 12. mai 2020. a otsuse kohaselt kriisileevendusmeetmete
ülebroneeringu katteks.
Välistoetustega seotud mitteabikõlblike kulude reservist hüvitamise põhimõtted
1. Reservi sihtotstarbeliste vahendite riigiülese tegevuse „välistoetuste tagastused“ eelarvet saab
kasutada kõikidele vahendatavatele[1] välistoetustele valdkonna eest vastutava ministri
põhjendatud taotluse alusel või struktuurivahendite korraldusasutuse (Riigi Tugiteenuste Keskus,
RTK) koondtaotluse alusel, mis on ministeeriumitega (mitteametlikult) kooskõlastatud.
2. Reservist kaetakse lootusetuks tunnistatud tagasinõuete toetuse osa, mida ei ole võimalik
komisjonile jagamiseks esitada või mida toetuse andja on otsustanud osaliselt või täielikult mitte
jagada. Kaetakse järgmised juhtumid:
Tagastused, mida toetuse saaja tagasi ei maksa ning mida ei saa komisjonile jagamiseks
esitada, kuna need kulud on enne kulude sertifitseerimist maksetaotlusest maha arvatud.
Tagastused, mille osas on peale perioodi lõpparuande komisjonile esitamist selgunud, et
toetuse saajalt ei ole võimalik toetust tagasi saada.
Tagastused, mida ei ole võimalik toetuse saajalt tagasi saada, aga mida komisjon ei ole
nõus jagama vastavalt komisjoni delegeeritud määruse nr 2016/568 artiklile 2.
Tagastused, mis tulenevad ühise põllumajanduspoliitika rahastamise, haldamise ja seire
kohta kohaldatava Euroopa Parlamendi ja nõukogu määruse (EL) nr 1306/2013 artikkel 54
lõikest 2, mille alusel kaetakse toetuse saajatelt laekumata võlgnevustega seonduvad
finantstagajärjed 50% ulatuses asjaomase liikmesriigi poolt ja 50% ulatuses liidu eelarvest,
kui tagasinõudmist ei ole toimunud nelja aasta jooksul alates tagasinõudmistaotluse
kuupäevast või kaheksa aasta jooksul, kui tagasinõudmine toimub siseriikliku kohtu kaudu.
3. Reservist rahastatakse struktuurivahendite kuni 1000 euro suuruseid tagastusi, mida toetuse
saajalt pole halduskulude vaatest mõistlik tagasi nõuda, aga mida ei saa komisjonile esitada,
vastavalt Vabariigi Valituse määruse nr 143 „Perioodi 2014–2020 struktuuritoetusest hüvitatavate
kulude abikõlblikuks lugemise, toetuse maksmise ning finantskorrektsioonide tegemise
tingimused ja kord“ §-i 23 lõikele 4.
4. Reservi kasutatakse rakendussüsteemist tingitud mitteabikõlblike kulude katteks, kui ümarlaua
tulemusel otsustatakse nõuet toetuse saajale mitte esitada või ei ole alust esitada (ümarlaua
otsused fikseeritakse protokollis) ning kulusid ei ole võimalik ka komisjonile sertifitseerida:
finantskorrektsiooni aluseks oleva sätte osas ei olnud kulude tegemise ajal (sh hanke
läbiviimise aja) välja kujunenud selget õiguspraktikat või teadmist või on õigustõlgendus aja
jooksul täpsustunud ja see ei olnud rikkumise toimepanemise hetkel teada, sh nt kui
auditeeriv asutus ei ole varasemate (sama hanke) kontrollide tulemusel probleemi välja
toonud;
vaideorgani rahuldatud vaide tulemusel toetuse saajale välja makstavad või tagasi mitte
nõutavad summad, mida ei ole võimalik komisjonile esitada, juhul kui vaide rahuldamine oli
korraldusasutuse ja auditeeriva asutuse hinnangul põhjendatud;
korraldusasutuse ja auditeeriva asutuse vahelise lahendamatu erimeelsusega seotud kulude
katteks, mille tulemusel rakendusüksus auditi soovitust täies ulatuses või osaliselt ei täida,
aga mida korraldusasutus ei saa komisjonile esitada, kuna auditi lõpparuande alusel tuleb
kulud maha arvata;
kui korraldusasutus, rakendusasutus või rakendusüksus on andnud tahtmatult eksitavad
suunised toetuse saajatele.
5. Euroopa Komisjoni ja teiste doonorite poolt raamatupidamisarvestuse kontrollimise ja
heakskiitmise menetluse ning vastavuskontrolli menetluse tagajärjel tehtud
finantskorrektsioonide ja vähendamiste summad, mida ei ole võimalik toetuse saajatelt tagasi
nõuda.
6. Struktuurivahendite 2014-2020 perioodi tagastuste katteks eraldatud vahendeid kasutatakse
valitsuskabineti 12. mai 2020. a otsuse (päevakorrapunkt 4) kohaselt kriisileevendusmeetmete
ülebroneeringu katteks. See tähendab, et vahendid ei lähe tagasi lisarahaks meetme tegevuse ega
projekti eelarvesse, kus mitteabikõlblikud kulud tuvastati. Rahandusministeerium lisab vastava
märke ka vahendite eraldamise käskkirja.
Protsess
Tuvastatud mitteabikõlblikke kulusid ei maksta välja, tasaarveldatakse uute abikõlblike kuludega või
tuleb toetuse saajal toetus mitteabikõlblike kulude ulatuses tagasi maksta etteantud tähtajal
(struktuuritoetuse seadus § 48 lõige 1). Riigieelarve seaduse § 54 lõike 2 punkt 2 kohaselt: kui
riigiasutus on teinud käesoleva paragrahvi lõikes 1 nimetatud vahendite arvel väljamakseid suuremas
summas, kui laekub välistoetust või välistoetuse kaasrahastamise vahendeid, peab riigiasutus või tema
kõrgemalseisev ministeerium, välistoetuse vahendaja tehtud väljamaksete puhul ministeerium, kelle
vastutusalas on vastava välistoetuse väljamaksmise ülesande täitmine, katma puudujääva summa
valitsemisala eelarvelistest vahenditest või taotlema puudujäägi katmist Vabariigi Valitsuse reservist.
Vahendid ei laeku, kui kulud on juba välja makstud, aga Euroopa Komisjonile pole võimalik neid
hüvitamiseks esitada (näiteks toetuse saaja ei maksa tagasi (nt on läinud pankrotti)); mitteabikõlblikud
kulud on tekkinud auditi lõpparuande ja sellele järgneva finantskorrektsiooni otsuse erinevusest tingitult;
õigusaktide tõlgenduse muutumisel või mõnel muul juhul, mille korral ei olegi põhjendatud toetuse
saajalt toetuse tagasi nõudmine jne.
Olukorras, kus finantskorrektsiooni otsus toetuse saajale erineb summast, mida korraldusasutus saab
Euroopa Komisjonile abikõlblikuna deklareerida (nt auditi aruande põhjal tehtud toetuse
tagasinõudmise soovitus oli suurem kui finantskorrektsiooni otsusega mitteabikõlblikuks loetud osa),
tuleb tekkinud vahe osas rakendusüksusel projektile sisestada tehniline tagastus, mille katteallikaks on
sõltuvalt asjaoludest kas Vabariigi Valitsuse sihtotstarbeline reserv või valitsemisala eelarve. Sama
kehtib ka nendele kuludele, kus finantskorrektsiooni otsuse tegemisest on loobutud, kuid on teada, et
kulusid abikõlblikuna Euroopa Komisjonile sertifitseerida pole võimalik (nt jäävad pooled erimeelsuse
ümarlaual rikkumise esinemise osas erinevale seisukohale ning juhtum kuulutatakse lahendamatuks
erimeelsuseks; samuti kuni 1000 euro erandiga tagastused, mida toetuse saajalt tagasi ei küsita).
Katteallikate paremaks planeerimiseks tuleb sellised tagastused sisestada infosüsteemi kohe, kui
selgub, et makseasutus on nimetatud kulud sertifitseeritavate kulude seast välja arvanud (lõppenud
aruandeaasta kulude osas selgub info peale annual accountsi esitamist aruandeaastale järgneva aasta
märtsikuuks) või on juhtum kuulutatud ümarlaual lahendamatuks erimeelsuseks. Korraldusasutus
koondab eelnimetatud info ja edastab selle nii rakendusasutustele kui rakendusüksustele.
Riigieelarve seaduse § 54 lõike 2 punktis 2 viidatud Vabariigi Valitsuse reserv (millest taotlemist
reguleerib Vabariigi Valitsuse reservist vahendite eraldamise ja eraldatud vahendite kasutamise kord)
võimaldab vahendeid eraldada 1) erakorraliselt ettenägematuteks kuludeks ning 2) sihtotstarbeliselt
Vabariigi Valitsuse heaks kiidetud tegevuste rahastamiseks (mh eelarverida välistoetuste tagasinõuete
erijuhtumite katteks).
1. Vahendatava välistoetuse korraldusasutus [RTK (toetuste arendamise osakonna riskijuhtimise ja
järelevalve talitus) ja /või Maaeluministeerium ja/või Siseministeerium] analüüsib tähtajaks
tagastamata mitteabikõlblike kulude sisu ja seisu ning sihtotstarbelisest reservist katmise
vajadust ning põhjendatust:
lootusetuks tunnistatud tagasinõuete korral üks kord aastas vastavalt oma tööplaanile aga
hiljemalt I kvartali jooksul eelmise aasta reservi kasutamise taotluse.
kuni 1000-eurosed struktuurivahendite tagasinõuded 1x aastas vastavalt oma tööplaanile aga
hiljemalt I kvartali jooksul eelmise aasta reservi kasutamise taotluse.
erijuhtumid – struktuurivahendite korral ca 2x aastas: peale annual accountsi ja septembris või
suuremate üksikjuhtumite korral vastavalt vajadusele; teised fondid vastavalt vajadusele.
2. Korraldusasutus esitab ministeeriumitega kooskõlastatud (mitteametlikult) taotluse
sihtotstarbelisest reservist vahendite eraldamiseks Rahandusministeeriumile. Taotluse
Rahandusministeeriumile võib esitada ka valdkonna eest vastutav ministeerium, sihtotstarbelisest
reservist kasutamise osas konsulteerib Rahandusministeerium vastava fondi korraldusasutusega.
3. Taotluses viidatakse Vabariigi Valitsuse otsusele, millega on tegevuse rahastamine heaks
kiidetud, ja sellele lisatakse selgitused võetud või võetavate kohustuste kohta, taotletava summa
üksikasjalik arvestus ning muu oluline teave (sh millise rakendusasutuse missuguse
tulemusvaldkonna programmi ja programmi tegevuse eelarvet laekumata tagastus mõjutab; sh
prognoos järgmise RES perioodi kulude osas; sh rikkumised, mis tuleb osaliselt katta valitsemisala
eelarvest, tuuakse eraldi välja).
4. Rahandusministeeriumi riigieelarve osakond lähtub Vabariigi Valitsuse sihtotstarbelise reservi
kasutamise korrast rahandusministri käskkirja koostamisel ning saadud sisendist RES protsessis
vastava reservi rea eelarve planeerimisel. Nõuetele vastava taotluse puhul teeb rahandusminister
otsuse vahendite eraldamiseks, arvestades sihtotstarbeliste vahendite olemasolu Vabariigi
Valitsuse reservis. Struktuurivahendite taotluste menetluse eest vastutab välisvahendite talitus.
5. Ministri käskkirja alusel avab RTK riigiarvestuse töötaja asutusele limiidi.
6. Finantskorrektsiooni otsuse ulatuses, mille katteks vahendeid reservist eraldati, kannab RTK
valitsemisala finantsarvestuse talitus antud toetused SAPis ümber sihtotstarbelisest reservist
antud toetusteks. Vahemikus hetkest, mil selgub, et doonorilt tulusid ei laeku kuni otsustatakse
siseriiklik katteallikas mitteabikõlblikele kuludele on mitteabikõlblik kulu SAPis kajastatud
välistoetusena, kuid RTK valitsemisala finantsarvestuse talitus kannab saadaoleva toetuse nõude
ebatõenäoliselt laekuvaks (kuluks). Kui selgub, millisest allikast tehtud mitteabikõlblik kulu
kaetakse, kannab RTK Finantsarvestuse talitus kulu ümber sellele allikale, võtab tagasi
välistoetuse tulu ja nõude ning ebatõenäoliselt laekuvaks kantud välistoetuse nõude.
7. Kui toetuste vahendeid arvestatakse rahaliselt eraldi e-riigikassa kontol, teeb RTK valitsemisala
finantsarvestuse talitus ülekande valitsemisala üldiselt kulukontolt toetuste (SFOSi või mõnes
muus IT süsteemis kajastuvate toetustega seotud) kontole riigikassas ning teavitab
rakendusüksust ja korraldusasutust laekumisest.
8. Rakendusüksus märgib finantskorrektsiooni otsuse alusel tekkinud nõude SFOSis või muus IT
süsteemis laekunuks ja teavitab tegevuse lõpetamisest korraldusasutust. Korraldusasutus
kontrollib sisestatud andmed üle, veendub nende korrektsuses, sh vajadusel palub teha
parandused rakendusüksusel või SFOS kasutajatoel.
9. RTK valitsemisala finantsarvestuse talitus inventeerib kvartaalselt tähtajaks laekumata nõudeid.
RTK saadab info tähtajaks laekumata summast rakendusasutusele. Kui välistoetust ei laeku, tuleb
leida kasutatud eelarve katteks uus allikas. Iga toetuse saldo peab lõpuks jõudma nulli.
10. Kuni mitteabikõlblike kulude katteallikas ei ole otsustatud, on aruandlus raamatupidamises
eelarveliikide lõikes ebakorrektne – kuigi on teada, et kulu ei olnud võimalik katta toetusest,
kajastub see endiselt toetusest tehtud kuluna. Valitsemisala peab tehtud kulule uue katteallika
leidma esimesel võimalusel.
Kõikide nende juhtude korral, mis ei klassifitseeru VV 27.05.2021 ja 22.09.2022 otsuse kohaste
juhtumite alla, ning kus valitsemisala oma eelarve piires ei leia vahendeid ega neid ei ole ka võimalik
järgmise RESi protsessis eraldada või lisataotlusega saada, võib ministeerium pöörduda taotlusega VV
erakorralisse reservi. Silmas tuleb pidada, et VV erakorralisest reservist eraldatakse vahendeid
erakorralisteks (ettenägematuteks) juhtudeks. Protsess on kirjeldatud VV määruses (taotlus esitatakse
Rahandusministeeriumile; sellele lisatakse: VV korralduse eelnõu reservist vahendite eraldamise kohta
(kus on välja toodud tulemusvaldkond ja programm); VV korralduse eelnõu seletuskiri, milles esitatakse
taotletava summa üksikasjalik arvestus, põhjendus vahendite eraldamise vajalikkuse kohta ja analüüs
taotletavate vahendite asemel olemasolevate ressursside kasutamise võimaluste kohta; muud
õigusaktides sätestatud või reservist vahendite eraldamise otsustamisel tähtsust omavad dokumendid
ja informatsioon. Rahandusministeerium vaatab esitatud taotluse läbi 20 tööpäeva jooksul, kontrollides
taotluse ja taotletava summa reservist eraldamise põhjendatust ning vastavust õigusaktidele ja
nõuetele. Rahandusministeerium seejuures konsulteerib vastava fondi korraldusasutusega, et vajadusel
selgitada välja konkreetse juhtumi asjaolud ning anda hinnang, kas antud kulu on võimalik katta hoopis
VV sihtotstarbelisest reservist või mitte. Kui taotlus vastab õigusaktidele ning on nõuetekohane ja
piisavalt põhjendatud, edastab Rahandusministeerium esitatud korralduse eelnõu Vabariigi Valitsusele.
Rahandusministeeriumil ei ole õigus muuta Vabariigi Valitsusele esitatavas korralduse eelnõus taotleja
taotletava summa suurust. Vajaduse korral esitab Rahandusministeerium Vabariigi Valitsusele
alternatiivset arvamust kajastava Vabariigi Valitsuse korralduse eelnõu koos selgitustega. Otsuse teeb
Vabariigi Valitsus.
Taust
Välistoetuste projektide rakendamine peab lähtuma nii Euroopa Liidu kui liikmesriigi õigusaktides
kehtestatud reeglitest: nt tulemuste saavutamine, kulude abikõlblikkus, rakendusperiood, riigiabi ja
riigihanke reeglid, teavitusnõuded jne. Nende reeglite täitmist kontrollivad rakendusüksused,
korraldusasutus, audiitorid ning lisaks võivad kontrollida ka Riigikontroll, Euroopa Komisjoni audiitorid ja
Euroopa Kontrollikoda. Finantskorrektsiooni otsused tuvastatud mitteabikõlblike kulude kohta koostavad
rakendusüksused nii enda kui teiste nimetatud asutuste kontrollide tulemuste alusel. Tuvastatud
mitteabikõlblike kulude katteks toetust ei maksta, tagasinõuded tasaarveldatakse uute abikõlblike
kulude katteks makstava toetusega või tuleb toetuse saajal tagasinõutud toetus mitteabikõlblike kulude
ulatuses tagasi maksta etteantud tähtajal. Kui toetuse saaja tagasinõutud toetust tagasi ei maksa, siis
riigieelarve seaduse § 54 lõike 2 kohaselt vastutab vahendite tagastamise eest riigieelarvesse
ministeerium oma eelarvega ning kui valdkonna ministeeriumi eelarvest vahendeid leida ei ole võimalik,
siis peab ministeerium taotlema puudujäägile katet Vabariigi Valitsuse reservist.
Teatud juhtudel tekib olukordi, kus ei ole põhjendatud toetuse saajalt toetus tagasi nõuda.2018. aasta
detsembris muutis Euroopa Komisjon kulude sertifitseerimise juhendit[2], mis on liikmesriikidele
täitmiseks rangelt soovituslik. Juhise kohaselt on auditi lõpparuandes toodud mitteabikõlblikud kulud
lõplikud ehk need tuleb abikõlblike kulude hulgast sertifitseerimisel välja võtta, isegi kui nendele ei
järgne finantskorrektsiooni otsust või tehakse otsus väiksemas summas. Tagasi saab neid panna ainult
kohtuotsuse või mõne muu struktuurivahendite administratsioonist sõltumatu organi otsuse alusel.
Perioodi 2014-2020 struktuuritoetuse seaduse (STS) ning Euroopa Liidu ühise põllumajanduspoliitika
rakendamise seaduse alusel rakendatavate fondide korral tuleb finantskorrektsiooni otsusega
mittenõustumisel enne halduskohtule kaebuse esitamist läbida vaidemenetlus. Kuna STS §-i 51 kohaselt
rahuldab rakendusüksuse peale esitatud vaided rakendusasutus või rakendusüksus, kes komisjoni
juhendit arvestades ei ole sõltumatu struktuurivahendite administratsiooniväline organ, siis sellest
tulenevalt ei saa sellise mittesõltumatu organi otsuse alusel kulusid uuesti abikõlblikuks lugeda, kui need
on kord sertifitseerimise protsessis maha võetud. Vaidemenetluse kui haldusorgani enesekontrolli
meetme kaudu võib teatud juhtudel olla tulemuseks, et toetuse saaja esitatud vaie rahuldatakse ning
algne finantskorrektsiooni otsus tühistatakse. Nii võivad erimeelsused audiitori, finantskorrektsiooni ja
vaide otsuse tegijate vahel kaasa tuua arvestatava finantsmõju riigieelarvele: tehtud kulud on auditi
tulemusel tunnistatud mitteabikõlblikuks ja sertifitseeritavatest kuludest maha võetud, kuid siseriiklikult
abikõlblikuks loetud, välja makstud, aga komisjonile neid abikõlblikuna deklareerida ka ei saa, mistõttu
on vaja leida alternatiivsed allikad kulu katmiseks.
Teine olulise finantsmõjuga probleem on riigihangetega seotud rikkumised. Nii kohtupraktika (sh
Euroopa Kohtu praktika), riigihangete seadus kui ka liikmesriikidele kohalduvad komisjoni juhised
riigihangete rikkumiste kohta on pidevas muutumises. Viimastel aastatel (alates 2017. a) on komisjon ja
sellest tulenevalt ka Rahandusministeeriumis asuv auditeeriv asutus võtnud luubi alla piiravad
kvalifitseerimistingimused riigihangetes. Koolituspäevad ja teavitustöö ei ole sellistel puhkudel alati
piisavad, sest rikkumisi leitakse endiselt. Suurtes investeeringuprojektides on nende finantsmõju väga
suur. Fikseeritud finantskorrektsioonimäärad ja nende alusel koostatud toetuste tagasinõuded
tulenevad komisjoni uuendatud juhendist,[3] mille kohaselt konkurentsi piiravaid riigihankerikkumisi
käsitletakse väga rangelt ja karistatakse fikseeritud finantskorrektsioonimäärade alusel. Kuivõrd
nimetatud määrade rakendamine baseerub põhimõttel, et rikkumise tulemusel ei ole võimalik täpset
finantskahju hinnata, siis on komisjoni poolt fikseeritud kindlad protsendimäärad.
Ebaproportsionaalsusele on riigid, sh Eesti, korduvalt tähelepanu juhtinud. Juhendi muutmisele eelnes
1,5 aastat arutelusid liikmesriikidega, seatud protsendimäärad on komisjon kehtestanud täie teadlikkuse
juures selge sooviga olla range. Regulatsioonil on ka preventiivne eesmärk, millega soovitakse toetuse
kasutajaid suunata järgima valdkondlike erireegleid, et tagada Euroopa Liidu konkurentsipoliitikat.
Komisjon annab toetuse ja ka reeglid.
Tulenevalt eeltoodust on ette tulnud ka olukordi, kus rakendusüksus on nõustanud toetuse saajaid
valesti: nt toetuse saajate nõustamise ajal oli siseriiklikult levinud teistsugune õiguspraktika (hea tava),
kuid seisukohad on ajas täpsustunud või muutunud ning kontrolli teostamise ajal selgub, et
rakendusüksuse varem antud nõuanne osutub vääraks; või varasemate sama hanke kontrollide käigus ei
ole probleemi tuvastatud, ühel hetkel on audiitorite või siseriikliku toetuse andja teadlikkus kasvanud
ning leidnud probleemi hilisemate kontrollide raames kas hanke elluviimise või elluviimise järgses
etapis. Sellist muutust ei ole võimalik ette näha. Juhul, kui seotud kulusid komisjonile sertifitseerida ei
ole võimalik ja neid ei ole võimalik toetuse saajalt tagasi saada või põhjendatud toetuse saajalt tagasi
nõuda, tuleb mitteabikõlblike kulude katteks leida vahendid riigieelarvest.
Süsteemist tingitud mitteabikõlblike kulude minimeerimiseks ja välistamiseks viiakse alates 2020.
aastast läbi ümarlaudasid[4] eesmärgiga kujundada ühtne seisukoht enne auditi lõpparuande
kinnitamist (mis komisjoni jaoks muudab välja toodud mitteabikõlblikud kulud lõplikuks). Ümarlaua
koosseisus on korraldusasutuse, auditeeriva asutuse, rakendusüksuse ja vajadusel ka rakendusasutuse
esindajad ning selle tulemusel kinnitatud auditi lõpparuande osas ei peaks rakendusüksus enam
teistsugusele seisukohale asuma. Komisjonile kulude abikõlblikkuse kinnitamise eest vastutab
korraldusasutus, mistõttu on viimase seisukoht määrav. Täiendavalt on alates 2019. aastast kokku
lepitud, et iga komisjoni maksetaotluse koostamisel kontrollitakse, kas lisandunud tasutud
finantskorrektsioonide puhul on esitatud vaie või ei ole vaide menetlemise tähtaeg veel saabunud. Kui
tagasimakse tehakse enne vaideotsuse saamist, siis kuni vaidemenetluse lõpuni finantskorrektsiooni
aluseks olevaid kulusid komisjoni maksetaotlustest maha ei arvata. Vaiete lahendamisel peab samuti
järgima komisjoni juhendit: kui komisjoni kehtestatud juhendis on protsendimäärad ette kirjutatud, siis
ei ole vaideorganil õigust rikkumisele leebemalt tõlgendada.
Kontaktid
Kui kellelgi on täpsustavaid küsimusi tehnilise poole pealt, siis esimeses järjekorras palun pöörduge oma
valitsemisala pearaamatupidaja poole või siis riigi pearaamatupidaja poole.
Rahandusministeeriumi riigieelarve osakonna välisvahendite talitus, Juhan Anupõld, nõunik, 5885 1365,
[email protected]
Riigi Tugiteenuste Keskuse toetuste arendamise osakonna riskijuhtimise ja järelevalve talitus, Mairi
Uusen, talituse juhataja, 663 1941,
[email protected]
[1] Vahendatavate välistoetuste all mõeldakse siinkohal on riigisisest rakendussüsteemi omavaid
toetusskeeme, kus välistoetuse vahendaja annab riigisiseselt kokku lepitud valdkondade tegevustele
määratletud tingimustel välistoetuse edasi. Vahendatavateks välistoetusteks on näiteks: Euroopa
Regionaalarengu Fond, Euroopa Sotsiaalfond, Ühtekuuluvusfond, Euroopa Merendus- ja Kalandusfond,
Maaelu Arengu Euroopa Põllumajandusfond, Euroopa Põllumajanduse Tagatisfond, Euroopa
Majanduspiirkonna ja Norra Finantsmehhanismid, Eesti-Šveitsi koostööprogramm, Eesti-Läti programm,
Eesti-Vene programm, Varjupaiga-, Rände- ja Integratsioonifond, Sisejulgeolekufondid, uuel perioodil
lisanduvad Õiglase Ülemineku Fond ja Taaste- ja vastupidavusrahastu.
[2] EGESIF_15_0016-04
(https://ec.europa.eu/regional_policy/sources/docgener/informat/2014/guidance_audit_accounts_en.p
df), EGESIF_15_0017-04
(https://ec.europa.eu/regional_policy/sources/docgener/informat/2014/guidance_withdrawals_recover
ies_en.pdf), seisukoht NR. regio.ddg.d.5/JO/(2019)8319003 ja EGESIF_15_0018-04
(https://ec.europa.eu/regional_policy/sources/docgener/informat/2014/guidance_prep_exam_account
s_en.pdf), 03/12/2018
[3] KOMISJONI OTSUS, 14.5.2019, millega kehtestatakse suunised kohaldatavate riigihanke-eeskirjade
rikkumise korral liidu rahastatavate kulude suhtes tehtavate finantskorrektsioonide
kindlaksmääramiseks. Otsus kättesaadav:
https://ec.europa.eu/regional_policy/sources/docgener/informat/2014/GL_corrections_pp_irregularitie
s_ET.pdf, lisa:
https://ec.europa.eu/regional_policy/sources/docgener/informat/2014/GL_corrections_pp_irregularitie
s_annex_ET.pdf
[4] Ümarlaudade läbiviimise täpsem protsess on kirjeldatud korraldusasutuse koostatud juhises
„Juhendmaterjal juhtimis- ja kontrollisüsteemide ning projektiauditite järeltegevuste menetlemiseks“.
Viimati uuendatud 11.12.2023
Saatja:
[email protected]
Saaja: "RAM Info"
Teema: OÜ Setomaa Haldus taotlus
Kuupäev: 2024-09-27 11:06
Tähelepanu! Tegemist on välisvõrgust saabunud kirjaga.
Tundmatu saatja korral palume linke ja faile mitte avada.
Lugupidamisega
Raul Lepp
OÜ Setomaa Haldus
Juhatuse liige