Suur-Ameerika 1 / Tallinn 10122 / 626 2802/ [email protected] / www.kliimaministeerium.ee/

Registrikood 70001231

Karin Viikmaa

Riigi Tugiteenuste Keskus [email protected]

04.09.2026 nr 4-5/25/1

EE-GREEN programmi esimese finantsvahearuande

esitamine

Austatud Karin Viikmaa

Esitame Euroopa Majanduspiirkonna ja Norra 2021-2028 finantsmehhanismist rahastava EE- GREEN programmi „Keskkonnahoidlik areng“ esimese finantsaruande.

Lugupidamisega

(allkirjastatud digitaalselt)

Tanel Ross finantsosakonna juhataja

Lisa: EE-GREEN finantsaruanne IFR1

Lisaadressaadid: [email protected], [email protected]

Eleri Seer, 605 0298

[email protected]

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Interim financial report EEA and Norway Financial Mechanisms 2021-2028

Interim financial report number 1 Programme summary

Programme operator Ministry of Climate - Estonia Beneficiary State Estonia Programme title Green Transition Programme code EE-GREEN Eligible Expenditure € 20,123,000.01 Programme grant rate 100.00 % Programme grant amount € 17,123,000.00 EEA Grant Amount € 2,719,000.00 Norway Grant Amount € 14,404,000.00 Start date of eligibility 28/05/2025 Final date of eligibility 30/04/2032

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Part A - Statement of expenditure declared and interest earned/paid

Declared expenditure - summary Interim financial report number 1 Start date of declared expenditure period 28/05/2025 End date of declared expenditure period 30/06/2026

Previously declared expenditure

Declared expenditure for the period

Total declared to date

Total budget Available budget

Eligible expenditure € 0.00 € 0.00 € 0.00 € 20,123,000.01 € 20,123,000.01

Financial Mechanisms € 0.00 € 0.00 € 0.00 € 17,123,000.00 € 17,123,000.00

EEA Grants € 0.00 € 0.00 € 0.00 € 2,719,000.00 € 2,719,000.00 Norway Grants € 0.00 € 0.00 € 0.00 € 14,404,000.00 € 14,404,000.00 Co-financing € 0.00 € 0.00 € 0.00 € 3,000,000.01 € 3,000,000.01

Declared expenditure - details Title: Programme management Brief description of declared expenditure

Some costs are made, but it was not possible to insert these to the grant funding system. The costs from Programme start will be added to the IFR 2.

Eligible expenditures Eligible expenditure - EUR

€ 0.00 Total

€ 0.00

Title: Outcome 1: Enhanced ecosystem resilience and green governance (Norway Grants) Brief description of declared expenditure

Activity is in preparation phase and no cost have been done yet.

Title: Outcome 2: Environmentally sustainable and efficient maritime operations (Norway Grants) Brief description of declared expenditure

Activity is in preparation phase and no cost have been done yet.

Title: Outcome 3: Improved awareness, attitudes and behaviours of youth around environmental sustainability (Norway Grants) Brief description of declared expenditure

Activity is in preparation phase and no cost have been done yet.

Title: Outcome 4: Increased scientific knowledge of Baltic herring and Atlantic salmon for sustainable management (EEA Grants) Brief description of declared expenditure

Activity is in preparation phase and no cost have been done yet.

Title: Bilateral Outcome: Bilateral funds at programme level Brief description of declared expenditure

Three partnership meeting of pre-defined projects have been taken place in Norway from bilateral funds,but it was not possible to insert these to the grant funding system. The costs from Programme start will be added to the IFR 2.

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Eligible expenditures Eligible expenditure - EUR

€ 0.00 Total

€ 0.00

Interest earned Interest paid on accounts established by the Programme Operator for funds intended for regranting in the current reporting period.

Norway Grants EEA Grants Total € 0.00 € 0.00 € 0.00

Cumulative interest generated on accounts established by the Programme Operator for funds intended for regranting.

Norway Grants EEA Grants Total € 0.00 € 0.00 € 0.00

Interest paid Interest generated on accounts established by the Programme Operator for funds intended for regranting in the current reporting period.

Norway Grants EEA Grants Total € 0.00 € 0.00 € 0.00

Cumulative interest paid on accounts established by the Programme Operator for funds intended for regranting.

Norway Grants EEA Grants Total € 0.00 € 0.00 € 0.00

Comment N/A

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Part B - Statement of expenditure proposed

Proposed expenditure - summary Start date of proposed expenditure period 01/01/2027 End date of proposed expenditure period 30/06/2027

Previous advance and interim payments

Proposed expenditure for the period

Total to date Total budget Available budget

Eligible expenditure € 1,869,188.23 € 230,002.11 € 2,099,190.34 € 20,123,000.01 € 18,023,809.67

Financial Mechanisms € 1,592,500.00 € 195,561.79 € 1,788,061.79 € 17,123,000.00 € 15,334,938.21

EEA Grants € 41,600.00 € 195,561.79 € 237,161.79 € 2,719,000.00 € 2,481,838.21 Norway Grants € 1,550,900.00 € 0.00 € 1,550,900.00 € 14,404,000.00 € 12,853,100.00 Co-financing € 276,688.23 € 34,440.32 € 311,128.55 € 3,000,000.01 € 2,688,871.46

Title: Programme management Brief description of declared expenditure Launching open calls, organizing programme opening event and machmaking activities for potential Project applicants. Title: Outcome 1: Enhanced ecosystem resilience and green governance (Norway Grants) Brief description of declared expenditure Beginning of predefined project activities and launching open-call 1.1 (incl prepayment to applicants). As programme has done pre-paymant, but activities has not started in byrocratic reasons, additional pre-payment is not needed in this phase. Title: Outcome 2: Environmentally sustainable and efficient maritime operations (Norway Grants) Brief description of declared expenditure Launcing the predefined project 2.1. As programme has done pre-payment, but activities has not started in byrocratic reasons, additional pre-payment is not needed in this phase.

Previous advance and interim payments

Proposed expenditure for the period

Total to date Total budget Available budget

Eligible expenditure € 0.00 € 300,000.00 € 300,000.00 € 5,251,764.71 € 4,951,764.71

Title: Outcome 3: Improved awareness, attitudes and behaviours of youth around environmental sustainability (Norway Grants) Brief description of declared expenditure Launcing the predefined project 3.1. Call 3.1 will be launched at first half of 2027. As programme has done pre-paymant, but activities has not started in byrocratic reasons, additional pre-payment is not needed in this phase.

Previous advance and interim payments

Proposed expenditure for the period

Total to date Total budget Available budget

Eligible expenditure € 1,050,352.94 € -300,397.89 € 749,955.05 € 5,251,764.71 € 4,501,809.66

Title: Outcome 4: Increased scientific knowledge of Baltic herring and Atlantic salmon for sustainable management (EEA Grants) Brief description of declared expenditure Launcing the predefined project 2.1. As programme has done pre-paymant, but activities has not started in byrocratic reasons, additional pre-payment is not needed in this phase.

Previous advance and interim payments

Proposed expenditure for the period

Total to date Total budget Available budget

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Eligible expenditure € 0.00 € 230,000.00 € 230,000.00 € 2,954,117.65 € 2,724,117.65

Title: Bilateral Outcome: Bilateral funds at programme level Brief description of declared expenditure Travel costs of call 1.1 and 3.1 applicants/partners will be supported to enhance belateral relations. If needed an additional bilateral partnership meeting of predefined project.

Previous advance and interim payments

Proposed expenditure for the period

Total to date Total budget Available budget

Eligible expenditure € 24,600.00 € 400.00 € 25,000.00 € 123,000.00 € 98,000.00

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Part C - Forecast Allocation

(a)

Estimated absorption rate

(b)

Paid 2025 (c1)

Paid Jan-Jun

2026 (d)

Jul-Dec 2026 (e)

Payment current 2026

(f)=(d)+(e)

Payment 2027 (g)

Payment until the end of the FM

(h)=(i)-sum(cn)-(f)-(g)

Total forecast (i)=(a)*(b)

Total by programme € 17,123,000.00 100.00 % € 0.00 € 1,592,500.00 € 195,561.79 € 1,788,061.79 € 2,200,000.00 € 13,134,938.21 € 17,123,000.00 EEA Grants € 2,719,000.00 100.00 % € 0.00 € 41,600.00 € 195,561.79 € 237,161.79 € 349,342.99 € 2,132,495.22 € 2,719,000.00 Norway Grants € 14,404,000.00 100.00 % € 0.00 € 1,550,900.00 € 0.00 € 1,550,900.00 € 1,850,657.01 € 11,002,442.99 € 14,404,000.00

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Programme operator Full legal name: Ministry of Climate - Estonia (EE) Programme operator signature I certify that I am duly authorised to sign this interim financial report and that the proposed expenditure described in Part B from which this interim payment is calculated is a realistic estimate of the expenditure that will actually be required by the Programme in the period referred to in Part B. I have thoroughly reviewed the expenditure declared in Part A, and co - financing provided in Part B of this report, and confirm that the information provided is accurate. I confirm that this Programme is carried out as described in the Programme Agreement and that the declared expenditure is correctly represented. Overall implementation status (including milestones): Programme is in preparation stage - no activities has started yet. In preparation are 4 pre-defined projects and 2 calls.

Question Answer Comment

Were monitoring and verifications conducted to ensure quality and/or regularity of implementation?

No The first version of the management and control systems is in preparation and will be presented to NFP.

Are project-level information in Grace updated with the most recent financial data? N/A Projects are not started.

Are all the irregularities, their investigation and any remedies taken reported? No Projects are not started.

Are the special conditions and programme- specific rules set out in the programme agreement fulfilled (Art 5.6.1 (x))?

No The pre-defined projects have not received the approval of FMO.

Do you consider the collaboration with the IPO in its role as IPO at programme level to be working well?

Yes In the concept note phase was IPO most helpful. The next activity is connected to call.

Are you aware of any issues affecting the collaboration with the IPO(s) as partner(s) in pre-defined project(s)?

N/A There is no IPO participating in our pre-defined projects as partners.

For the Programme Operator

Signed in ............................. on ................

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Certification of expenditure declared and co-financing Interim financial report number 1 Start date of declared expenditure period 28/05/2025 End date of declared expenditure period 30/06/2026 Expenditure declared this period € 0.00 Start date of proposed expenditure period 01/01/2027 End date of proposed expenditure period 30/06/2027 Expenditure proposed this period € 230,002.11 Cumulative co-financing reported to date (part A) € 0.00 Cumulative co-financing planned (including proposed amount in part B) € 311,128.55 Interest earned (current reporting period) € 0.00 Total interest earned € 0.00 Interest paid (current reporting period) € 0.00 Total interest paid € 0.00 The Certifying Authority hereby certifies that: - for incurred expenditure and fulfilment of conditions for simplified cost options (SCOs): a. the supporting documents for incurred expenditure and fulfilment of conditions for SCOs have been examined and found to be authentic, correct and accurate; b. payments to projects have been executed as reported; c. co-financing in relation to declared expenditure has been paid; d. when relevant, that the interest to date has been reported in the relevant Interim Financial Reports; e. the expenditure included in the report have been reported within the 12 months of the end of the reporting period in which it should have been declared. - for incurred expenditure: f. the summary of eligible expenditure submitted by the Programme Operator is in full conformity with the supporting documents; g. the summary of eligible expenditure is based on verifiable accounting which is in compliance with generally accepted accounting principles and methods; h. the summary of eligible expenditure falls within eligible expenditure under the Regulation for the implementation of the EEA / Norwegian Financial Mechanisms 2021-2028; i. the summary of expenditure is incurred as part of the implementation of the Programme in accordance with the Programme Agreement; j. sufficient audit trail exists. For the Certifying Authority

Signed in ............................. on ................

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