Ref. Ares(2024)3429913 - 13/05/2024
EUROPEAN COMMISSION
DIRECTORATE-GENERAL
ECONOMIC AND FINANCIAL AFFAIRS
Resources and performance management
Control and evaluation
Brussels, 8 May 2024
ECFIN.R.4/EP(2024)3868214
Subject: Analysis of the Management Declaration and Summary of Audits
submitted under the request for payment for Recovery and Resilience
Facility (RRF)
Ref.: 18/12/2023 - Ares(2023)8684361
Dear Mr. Pechter and Mr. Alber,
On 18/12/2023, Republic of Estonia sent the second request for payment for non-
repayable support to the European Commission pursuant to Article 24 of the RRF
Regulation1 and Article 6 of the Financing Agreement, dated 12 October 2021 between
the European Union and Republic of Estonia.
In accordance with Article 6(2)(d) of the Financing Agreement, the request for second
payment was accompanied by the management declaration that the funds were used for
its intended purpose and a summary of audits carried out, including weaknesses
identified and any corrective actions taken.
You have sent:
• on 18/12/2023 the summary of audits and the management declaration;
• on 08/01/2024 the audit report on ERF-358/2022 of project No 2014-
2020.2.04.18-0074 “Building of an advanced general hospital of county-level
health centre as a part of primary health care network”.
All documents were reviewed by the ECFIN auditors in the framework of the assessment
of the request for payment.
On the basis of its examination, the Commission services have the following
observations:
Regarding the:
1. Overall level of assurance: The audit authority did not express an overall level of
assurance on the management and control systems of the audited bodies in
1
Regulation (EU) 2021/241 of the European Parliament and of the Council of 12 February 2021
establishing the Recovery and Resilience Facility
Commission européenne/Europese Commissie, 1049 Bruxelles/Brussel, BELGIQUE/BELGIË - Tel. +32 22991111
Estonia. Therefore, the ECFIN auditors recommend to the audit authority to add
the sections 5 Other information and 6 Overall level of assurance in their future
summary of audits according to the guidance on the assessment of ICS and to the
guidance for preparing the Summary of Audits.
2. Indication of earlier findings and related follow-up: The ECFIN Auditors noticed
that in the summary of audits there was no indication of earlier findings and
related follow-up to previous findings. Therefore, the ECFIN auditors recommend
to the audit authority to add this information to the future summary of audits
where relevant.
I would be grateful if you could provide a response to the points mentioned above within
one month of the date of this letter.
The above points should be taken into account for future requests for payment, and if
necessary, can be further discussed in the next bilateral meeting with the audit body.
This assessment is without prejudice to any conclusions that the Commission could draw
from any possible further on-the-spot audit work.
Yours faithfully,
Bernadette Fréderick
Acting Head of Unit
c.c.: Anu Alber, Head of Financial Control Department, Ministry of Finance
of the Republic of Estonia, the RRF audit body
Mart Pechter, Advisor of the Financial Control Department, Ministry of
Finance of the Republic of Estonia, the RRF audit body
Triin Tomingas, Strategic Adviser of the State Budget Department,
Ministry of Finance of the Republic of Estonia, the RRF coordinating
body
Katri Targama, Expert for Result-based Management at State Shared
Services Centre
Directorate-General for Economic and Financial Affairs
Declan Costello, Coordination of economic policies of Member States;
Deputy Director General
Bernadette Fréderick, Acting Head of Unit, ECFIN R.4
Jakob Wegener Friis, Director ECFIN E
Joern Griesse, Head of Unit, ECFIN E.2
James Hinton, Head of Unit ECFIN A.2
Recovery and Resilience Task Force:
Maria Teresa Fabregas Fernandez, Director, SG.RECOVER.B
Luca Rossi, Head of Unit, SG.RECOVER.B.2
2
Electronically signed on 08/05/2024 18:44 (UTC+02) in accordance with Article 11 of Commission Decision (EU) 2021/2121
Saatja: "RAM Info"
Saaja: "RAM Info"
Teema: FW: reFW: Letter to the EE audit body 2nd PR - Ares(2024)3429913
Kuupäev: 2024-06-14 04:55
-----Original Message-----
From: ECFIN UNIT R4 <
[email protected]>
Sent: Monday, May 13, 2024 3:39 PM
To: Anu Alber <
[email protected]>; KATRI TARGAMA <
[email protected]>; Mart
Pechter <
[email protected]>; Triin Tomingas <
[email protected]>
Subject: Letter to the EE audit body 2nd PR - Ares(2024)3429913
*** Tähelepanu! Tegemist on välisvõrgust saabunud kirjaga.
Tundmatu saatja korral palume linke ja faile mitte avada. ***
Your Excellency,
Please find enclosed a letter sent by Ms Bernadette FREDERICK, ECFIN R
Director - Resources and performance management (Directorate-General for
Economic and Financial Affairs - European Commission)
Best regards,
Michaël VLAHOGIANNIS
Office of Ms Bernadette FREDERICK
ECFIN R Director – Resources and Performance Management