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Interim financial report EEA and Norway Financial Mechanisms 2021-2028

Interim financial report number 2 Programme summary

National Focal Point Estonian State Shared Service Centre (SSSC) Beneficiary State Estonia Programme title Bilateral Fund Agreement Estonia 2021 - 2028 Programme code EE-BF Eligible Expenditure € 1,503,787.00 Programme grant rate 100.00 % Programme grant amount € 1,503,787.00 EEA Grant Amount € 806,571.00 Norway Grant Amount € 697,216.00 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 paid

Incurred expenditure - summary Interim financial report number 2 Start date of incurred expenditure period 01/01/2026 End date of incurred expenditure period 30/06/2026

Previously declared expenditure

Declared expenditure for the period

Total declared to date

Eligible expenditure € 0.00 € 0.00 € 0.00 EEA Grants € 0.00 € 0.00 € 0.00 Norway Grants € 0.00 € 0.00 € 0.00

Incurred expenditure - details Title: Activities carried out by the NFP Brief description of declared expenditure (100-300 words)

No activities carried out by the NFP.

Eligible expenditures Eligible expenditure - EUR

€ 0.00 Total

€ 0.00

Title: Call for proposals on national level Brief description of declared expenditure (100-300 words)

No calls for proposals carried out on national level.

Eligible expenditures Eligible expenditure - EUR

€ 0.00 Total

€ 0.00

Title: Pre-defined activities on national level Brief description of declared expenditure (100-300 words)

No payments made to approved national level pre-defined bilateral initiatives.

Eligible expenditures Eligible expenditure - EUR

€ 0.00 Total

€ 0.00

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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

Interim payment this period Total to date

Eligible expenditure € 150,379.00 € 69,621.00 € 220,000.00 EEA Grants € 80,657.26 € 37,341.91 € 117,999.17 Norway Grants € 69,721.74 € 32,279.09 € 102,000.83

Title: Activities carried out by the NFP Brief description of proposed expenditure (100-500 words) No activities planned to be carried out by the NFP. Title: Call for proposals on national level Brief description of proposed expenditure (100-500 words) No calls for proposals planned on national level. Title: Pre-defined activities on national level Brief description of proposed expenditure (100-500 words) The first bilateral initiative was approved on the 21st of January 2026: “Preparation and implementation of cybersecurity teaching materials for general schoolteachers - assessment on digital and cybersecurity competences - EST & NO CyberEd” (budget 559 554 euros, cooperation between Estonian Ministry of Justice and Digital Affairs and Norwegian Directorate for Education and Training). The second bilateral initiative was approved on the 19th of February 2026: "Grassroots Football Coaching Course Estonia (GFCC): Advancing Gender Equality through Inclusive Grassroots Football" (budget 96 626 euros, cooperation between Football Association of Norway and Estonian Football Association). First payments under these 2 bilateral initiatives are foreseen in 2027. Additionally, there is a great interest towards Bilateral Fund. The draft proposal of the Information System Authority of Estonia got its first feedback from NFP, expected to be formally submitted in August/September for approval in September/October JCBF meeting. There has also been interest from Estonian Refugee Council, Estonian Police and Border Guard Board, University of Tartu, BJØRK Innovation, Bodø2024 Legacy AS, Estonian Association of SMEs, Faktisk.no AS.

Previous advance and interim payments

Proposed expenditure for the period Total to date

Eligible expenditure € 150,379.00 € 69,621.00 € 220,000.00

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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 € 1,503,787.00 100.00 % € 150,379.00 € 0.00 € 69,621.00 € 69,621.00 € 200,000.00 € 1,083,787.00 € 1,503,787.00 EEA Grants € 806,571.00 100.00 % € 80,657.26 € 0.00 € 37,341.91 € 37,341.91 € 107,271.97 € 581,299.86 € 806,571.00 Norway Grants € 697,216.00 100.00 % € 69,721.74 € 0.00 € 32,279.09 € 32,279.09 € 92,728.03 € 502,487.14 € 697,216.00

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National Focal Point Full legal name: Estonian State Shared Service Centre (SSSC EE) National Focal Point 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 Funds for bilateral relations at national level in the period referred to in Part B. I have thoroughly reviewed the expenditure declared in Part A and confirm that the information provided is accurate. I confirm that activities under the Funds for bilateral relations at national level are carried out as described in the Bilateral Fund Agreement and that the declared expenditure is correctly represented. Overall implementation status (including milestones): The first bilateral initiative was approved on the 21st of January 2026 (presented in the 2025 October JCBF meeting): “Preparation and implementation of cybersecurity teaching materials for general schoolteachers - assessment on digital and cybersecurity competences - EST & NO CyberEd” (budget 559 554 euros, cooperation between Estonian Ministry of Justice and Digital Affairs and Norwegian Directorate for Education and Training). The second bilateral initiative was approved on the 19th of February 2026 (presented in the 2026 February JCBF meeting): "Grassroots Football Coaching Course Estonia (GFCC): Advancing Gender Equality through Inclusive Grassroots Football" (budget 96 626 euros, cooperation between Football Association of Norway and Estonian Football Association). Both bilateral initiatives were also visited by the donors during the first Annual Meeting of 2021-28 EEA and Norway Grants in May 2026. The Annual Meeting as well as the project visits were successful. Projects have started well with no big setbacks. Additionally, there is a great interest towards Bilateral Fund. The draft proposal of the Information System Authority of Estonia got its first feedback from NFP, expected to be formally submitted in August/September for approval in the next JCBF meeting in September/October. There has also been interest from Estonian Refugee Council, Estonian Police and Border Guard Board, University of Tartu, BJØRK Innovation, Bodø2024 Legacy AS, Estonian Association of SMEs, Faktisk.no AS.

Question Answer Comment

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

N/A

No payments made to approved national level pre-defined bilateral initiatives. Approved bilateral initiatives were visited during AM in May 2026. Projects have started well with no big setbacks.

Are project-level information in Grace updated with the most recent financial data?

Yes 2 approved national level bilateral initiatives have been entered into GrACE.

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Are all the irregularities, their investigation and any remedies taken reported?

N/A There have been no irregularities.

Are the special conditions and rules set out in the Bilateral Fund Agreement fulfilled?

Yes Bilateral Fund Agreement has been followed.

For the National Focal Point

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

...................................................................

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Certification of expenditure declared and co-financing Interim financial report number 2 Start date of declared expenditure period 01/01/2026 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 € 69,621.00 Cumulative co-financing reported to date (part A) € 0.00 Cumulative co-financing planned (including proposed amount in part B) € 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 have been executed as reported; c. when relevant, that the interest to date has been reported in the relevant Interim Financial Reports; d. 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: e. the summary of eligible expenditure submitted by the National Focal Point is in full conformity with the supporting documents; f. the summary of eligible expenditure is based on verifiable accounting which is in compliance with generally accepted accounting principles and methods; g. the summary of eligible expenditure falls within eligible expenditure under the Regulation for the implementation of the EEA / Norwegian Financial Mechanisms 2021-2028; h. the summary of expenditure is incurred as part of the implementation of the Funds for bilateral relations at national level in accordance with the Bilateral Fund Agreement; i. sufficient audit trail exists. For the Certifying Authority

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

...................................................................

isa Kontroll-leht Norra/EMP 2021-2028 programmi finantsvahearuandele

Nr:11.1-3/26/1873-1

Täitmist alustatud:08.09.2026

PO/RÜ: Riigi Tugiteenuste Keskus

Programm: EE_BF (Kahepoolsete suhete fond)

Aruandlusperiood: 01.01.2026-30.06.2026

Finantsvahearuanne nr: IFR#2

Sertifitseerimisasutusele (SA) esitamise kuupäev: 22.07.2026 GrACE sisestatud: 22.07.2026

Kesksüsteemi SFCS väljavõtted (SAP BO aruanded)1: SF08, SF17, SF19, SF110, KASSA005 genereerimise info

Programmi EE-TA (Tehniline abi) kontroll2

1. PART A - juhtimiskuludeks eraldatud vahendite ja

kuludokumentide nimekirja kontroll3

JAH

EI

N/A

Märkused/ selgitused

1.1.

SFOSis juhtimiskulude kuludokumentide

nimekirjas toodud kulutuste puhul märgitud

tegevus ja selgitus on kooskõlas programmi

juhtimiskulude eelarve ja abikõlblikkuse

reeglitega.

N/A

1.2. Toodud kulud on tekkinud programmi

abikõlblikkuse perioodil. N/A

1.3. Juhtimiskulud on kajastatud finantsvahearuandes

vastavalt väljavõttele SF08. N/A

1.4. Kui tegemist on riigiasutusega on väljavõte SF19

kooskõlas SAPi andmetega. N/A

1.5.

Aruandlusperioodil tehtud finantskorrektsioonid

on kajastatud veerus adjustment kooskõlas

kesksüsteemi väljavõttega SF33

N/A

2. PART A – projektidele eraldatud vahendid4

2.1. Kesksüsteemi väljavõtte SF08 projektidele

eraldatud vahendite väljamakstud koondsumma

vastab summale, mis on tegelikult välja makstud.

Summad võivad erineda tagasinõuete ja ekslikult

kantud summade ümberpaigutamise võrra.

N/A

2.2. Kesksüsteemi väljavõte SF08 vastab outcome’ide

lõikes finantsvahearuandes kajastatud summadele;

N/A

2.3. Kesksüsteemi väljavõte SF33 vastab outcome’ide

lõikes veerus adjustments kajastatud summadele;

N/A

2.4. Toetuse määr vastab projekti lepingule N/A

2.5. Finantsvahearuandes ei ületa väljamaksete

koondsumma eelarves olevaid summasid

outcome’ide lõikes.

N/A

2.6. PO/RÜ esitatud kinnitused vastavad SA-le teada

oleva info põhjal tegelikkusele.

N/A

2.7. Perioodi 1.07-31.12 finantsvahearuandes on

kajastatud lõppenud aastal PO kontol teenitud

intressid ning info vastab e-riigikassale.

N/A

3. Kulude maha arvamine

3.1. Aruandlusperioodil tehtud finantskorrektsioonid

on kajastatud finantsvahearuandes ja on kooskõlas

SAP BO aruandega SF33

N/A

3.2. Muu saadud info alusel on sertifitseerimise

peatamised finantsvahearuandes kajastatud.

N/A

1 Elektroonne väljavõte 2 EE_TA programmis on fikseeritud kindlasummalised maksed, kontrolli IFR vs SAP BO ei teostata 3 EE_BF kahepoolsete suhete fondi puhul RKA enda kulud 4 EE_BF kahepoolsete suhete fondi puhul outcome’ide asemel asutuste lõikes

4. PART B – ettemaksu deklareerimine

4.1. Kulude ettemaksu taotlemine outcome’ide lõikes

on põhjendatud ja kooskõlas planeeritud

tegevustega.

JAH

5. PART C – prognoos

5.1. FMO-lt prognoositavad toetussummad on

reaalsed ja põhjendatud.

JAH

6. PO finantsvahearuande tehniline kontroll

6.1. Finantsvahearuande periood vastab esitatud

perioodile.

JAH

6.2. PO/RÜ poolt GRACE süsteemi sisestatud info

vastab SFOS-ile ja e-riigikassale.

JAH

Lõppjäreldus PO/RÜ finantsvahearuande osas: Kinnitada programmi EE_BF finantsvahearuanne IFR#2

ettemaksu taotlus EUR 69 621.00, kulusid sel perioodil tehtud ei ole.

Kontroll-lehe täitja: Liina Thalfeldt

TMO finantsspetsialist Nimi /allkirjastatud digitaalselt/

Kontroll-lehe kinnitaja: Karin Viikmaa TMO osakonnajuhataja Nimi /allkirjastatud digitaalselt/

Kontroll-lehe kinnitaja: Pärt-Eo Rannap

RTK peadirektor (SA juhataja) Nimi /allkirjastatud digitaalselt/