Reimbursement Request No 1, Technical Assistance Fund

Šveitsi-Eesti koostööprogrammi projektide nr Šveits.1.03.23-0002 „Kultuuriministeeriumi ettevalmistusfond“ Šveits.1.03.23-0003 „Kliimaministeeriumi ettevalmistusfond“

Šveits.1.03.23-0004 „Haridus- ja Teadusministeeriumi ettevalmistusfond“ Šveits.1.03.23-0005 „Siseministeeriumi ettevalmistusfond“

Šveits.1.03.23-0006 „Sotsiaalministeeriumi ettevalmistusfond“ Šveits.1.03.23-0007 “Eesti-Šveitsi koostööprogrammi tehniline abi”

PROJEKTIAUDIT

toetuse saajad: Kultuuriministeerium, Kliimaministeerium, Haridus- ja

Teadusministeerium, Siseministeerium, Sotsiaalministeerium, Riigi Tugiteenuste Keskus

rakendusüksused: Riigi Tugiteenuste Keskus ja Keskkonnainvesteeringute Keskus

Lõpparuanne

SCH-1/2024

17.10.2024

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KOKKUVÕTE AUDITI TULEMUSTEST

Auditi tulemus:

Auditi töörühm jõudis auditi toimingute läbiviimise tulemusena järeldusele, et toetuse saajate tegevus projekti rakendamisel on olulises osas1 vastavuses kehtivate õigusaktidega.

Märge struktuuritoetuse registris2:

 märkusteta

Projektiaudit on läbi viidud vastavuses rahvusvaheliste siseauditeerimise kutsetegevuse standarditega.

Projektiauditi lõpparuanne avalikustatakse Rahandusministeeriumi koduleheküljel.

Täname auditeeritavaid auditi läbiviimise ajal osutatud kaasabi, vastutulelikkuse ja koostöö eest.

1 Auditi töörühm on teostanud auditi toimingud asjatundlikult ja nõutava ametialase hoolsusega. Auditi tulemusena antakse auditeeritud objekti kohta põhjendatud kindlustunne, võttes arvesse võimalikku auditi riski, et isegi suhteliselt olulised ebatäpsused võivad jääda avastamata.

2 Olulised tähelepanekud on leiud, mis omavad või võivad omada finantsmõju (st mitteabikõlblikud kulud). Väheolulised tähelepanekud on leiud, mis ei oma finantsmõju, kuid mille lahendamine aitab toetuse saajal vähendada riske projekti edukal elluviimisel.

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A - OSA

1. Auditi objekt ja auditeeritud kulud

1.1 PROJEKTI ÜLDANDMED Rakenduskava Eesti-Šveitsi koostööprogramm Prioriteetne suund Šveits.1 Eesti-Šveitsi koostööprogramm Meede Šveits.1.3 Tehniline abi Projektide numbrid ja nimetused struktuuritoetuse registris (edaspidi SFOS)

Šveits.1.03.23-0002 „Kultuuriministeeriumi ettevalmistusfond“ Šveits.1.03.23-0003 „Kliimaministeeriumi ettevalmistusfond“ Šveits.1.03.23-0004 „Haridus- ja Teadusministeeriumi ettevalmistusfond“ Šveits.1.03.23-0005 „Siseministeeriumi ettevalmistusfond“ Šveits.1.03.23-0006 „Sotsiaalministeeriumi ettevalmistusfond“ Šveits.1.03.23-0007 “Eesti-Šveitsi koostööprogrammi tehniline abi”

Toetuse saaja ja partner(id): Kultuuriministeerium, Kliimaministeerium, Haridus- ja Teadusministeerium, Siseministeerium, Sotsiaalministeerium, Riigi Tugiteenuste Keskus

Taotluse rahuldamise otsuse (otsuse muutmise) number ja kuupäev

ŠVEITSI-EESTI KOOSTÖÖPROGRAMMI TEHNILISE ABI LEPING 21.02.20233

Rakendusüksus Riigi Tugiteenuste Keskus ja Keskkonnainvesteeringute Keskus Projektide kulude abikõlblikkuse periood

Projektide nr Šveits.1.03.23-0002, Šveits.1.03.23-0003, Šveits.1.03.23-0004, Šveits.1.03.23-0005 ja Šveits.1.03.23-0006 abikõlblikkuse periood on 22.02.2023 - 31.12.2024. Projekti nr Šveits.1.03.23-0007 abikõlblikkuse periood on 21.02.2023 - 03.12.2029

1.2 AUDITI LÄBIVIIMISE INFO

Alus Eesti-Šveitsi koostööprogrammi riigipõhise raamkokkuleppe4 (edaspidi raamkokkuleppe) artikkel 2.3 ja Šveitsi teise toetuse rakendamise regulatsiooni5 artikkel 3.6.

Rahandusministeeriumi finantskontrolli osakonna auditeerimise 2024.a tööplaan. Auditi valimisse sattusid kulud, mis on seotud järgmiste projektidega nr Šveits.1.03.23-0002, Šveits.1.03.23-0003, Šveits.1.03.23-0004, Šveits.1.03.23-0005 ja Šveits.1.03.23-0006 Šveits.1.03.23-0007.

Eesmärk Projektiauditi eesmärgiks on analüüsida ja hinnata:

3 Sisaldab andmeid ka Šveitsi-Eesti koostööprogrammi toetusmeetmete ettevalmistusfondi kohta, millise vahenditest on finantseeritud auditi lõpparuandes nimetatud ministeeriumide kui programmioperaatorite tegevus. 4 Euroopa Liidus majanduslike ja sotsiaalsete erinevuste vähendamiseks Euroopa Liidu valitud liikmesriikidele mõeldud Šveitsi teise toetuse rakendamise raamkokkuleppe lisa 1 5 Euroopa Liidus majanduslike ja sotsiaalsete erinevuste vähendamiseks Euroopa Liidu valitud liikmesriikidele mõeldud Šveitsi teise toetuse rakendamise regulatsioon

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1) projektide toetatavate tegevuste ja kulude vastavust Šveitsi teise toetuse rakendamise regulatsioonis ning Šveitsi-Eesti koostööprogrammi tehnilise abi lepingus toodud nõuetele, nende otstarbekust ja sihipärasust; 2) deklareeritud kulude vastavust toetuse saaja raamatupidamisaruannetele ja raamatupidamise algdokumentidele; 3) toetuse maksmist õigeaegselt ja ettenähtud mahus.

Auditi läbiviija(d) Liina Võrklaev, Rahandusministeerium, Finantskontrolli osakond, II auditi talitus, juhtivaudiitor (auditi juht);

Mart Pechter, Rahandusministeerium, Finantskontrolli osakond, II auditi talitus, nõunik talituse juhataja ülesannetes (auditi eest vastutav isik)

Auditi läbiviimise aeg 05.03.2024-05.04.2024 ja 02.10-17.10.2024

Metoodika Rahandusministeeriumi finantskontrolli osakonna “Projektiauditi käsiraamat”.

Auditi toimingud Auditi toimingute käigus järgneva analüüs ja hindamine:

 projekti tegelik teostamine,

 projekti rakendamist kajastav dokumentatsioon,

 kulude abikõlblikkus,

 projektiga seotud raamatupidamise korraldus,

 omafinantseeringu olemasolu,

 Eesti-Šveitsi koostööprogrammi sümboolika kasutamine.

Valimi metoodika (kui kohaldub)

Valimi metoodika lühikirjeldus

Audiitorid genereerisid 22.02.2024 seisuga SFOSis sisaldunud Šveitsi-Eesti koostööprogrammi tehnilisest abist ja programmide ettevalmistuskuludest finantseeritud kulude väljavõtte (SF-17), millest selgus, et programmi vahenditest on finantseeritud 64 kulurida kogusummas 89 977,50 eurot, peamiselt õppereisidega seotud kulusid, Kultuuriministeeriumi ja Riigi Tugiteenuste keskuse tööjõukulusid.

Et kuluridade analüüs näitas, et oluline osa tööjõukuludest on summeeritud kuu kaupa terviksummadeks, siis otsustasid audiitorid tööjõukulude kohta välja küsida ka detailsemad kuluread. Audiitorid saatsid esialgu 05.03.2024.a välja auditi avakirjad Riigi Tugiteenuse Keskusele ja Kultuuriministeeriumile ning küsisid auditeeritavate asutuste kontaktisikutelt välja programmis abikõlblike kuludena kajastatud kuluridade aluseks olnud detailsed töötaja kaupa andmed.

Järgnevalt asendas audiitor Šveitsi-Eesti koostööprogrammi kulude loendis terviklikud tööjõukulude summad töötaja kaupa kajastatud kuluridadega ja sai laiendatud üldkogumi 86 kulureaga.

Seejärel laskis audiitor laiendatud üldkogumist 86 kulureast teha auditi tarkvara abil 30 kulureast koosneva juhuvalimi.

Auditi esimese etapi lõplik valim sisaldab kokku 30 kulurida, mis moodustab üldkogumist 34,88%. Auditeeritavate abikõlblike kogukulude maksumus on 61 511,74 eurot, mis moodustab üldkogumist 68,36%.

Lähtuvalt sellest, et 30 ühikust koosnevasse valimisse sattusid lisaks Kultuuriministeeriumi ja Riikliku Koordineerimisüksuse kuluridadele ka Haridus- ja Teadusministeeriumi, Sotsiaalministeeriumi, Siseministeeriumi ja

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Keskkonnaministeeriumi kuluread, saatsid audiitorid 18.03.2024.a välja auditi avakirjad veel ka neile ministeeriumidele/programmioperaatoritele ning teavitasid soovist viia läbi Šveitsi-Eesti koostööprogrammi projektiauditeid.

Auditi valimisse olid sattunud ka kaks kulurida, mis sisaldasid auditeeriva asutuse töötajatega seotud kulusid. Nimetatud kuluridade suhtes teostas auditi toimingud Rahandusministeeriumi siseauditi osakond, kes on Rahandusministeeriumi finantskontrolli osakonnast sõltumatu.

Täiendava auditi valimi moodustamine

Tulenevalt sellest, et Šveitsi-Eesti Koostööprogrammist finantseeritud kulusid otsustati 2024.aastal deklareerida esialgu planeeritud perioodist pikema perioodi kohta, tekkis vajadus ka lisandunud ühikute auditeerimiseks täiendava valimi alusel.

Perioodil 21.02.2023-31.07.2024 välja makstud Šveitsi-Eesti koostööprogrammi tehnilise abi ja ettevalmistusfondi kulude auditeerimiseks koostati lisavalim kasutades mittestatistilist valimimeetodit (non-statistical sampling method) ning juhumeetodil valiti välja viis ühikut. Valiku tegemisel kasutasime IDEA tarkvara.

Lisavalimi üldkogum koosnes 41 ühikust summas 56 462,25€. IDEA abil valisime Random funktsiooni kasutades välja 5 ühikut summas 11 388,45€, mis moodustab üldkogumi summast 20,2%. Ühikute mahust katab lisavalim 12,2%. Lisavalim vastab mittestatistile valimi miinimumnõuetele: vähemalt 10% ühikutest ja 15% abikõlblikust summast.

Nimetatud 5 ühiku auditeerimiseks teostati eraldi auditi toimingud 2024.a oktoobris.

1.3 AUDITEERITUD KULUD (auditi ulatus)

Deklareeritud kulude aluseks olevad väljamaksed (väljamaksetaotluse SFOS nr, kuupäev, abikõlblik summa eurodes)

SFOS nr PO27072, 02.02.2024, abikõlblik summa 26 931,39 eurot;

SFOS nr PO26995, 31.01.2024, abikõlblik summa 5 208,64, eurot;

SFOS nr PO27062, 01.02.2024, abikõlblik summa 5 123,76 eurot;

SFOS nr PO27098, 02.02.2024, abikõlblik summa 2 126,26 eurot;

SFOS nr PO26786, 22.01.2024, abikõlblik summa 2 603,73 eurot;

SFOS nr PO26653, 17.01.2024, abikõlblik summa 42 766,14 eurot;

SFOS nr PO26654, 17.01.2024, abikõlblik summa 5 217,58 eurot;

SFOS nr PO29969, 14.06.2024, abikõlblik summa 30 177,46 eurot;

SFOS nr PO29970, 14.06.2024, abikõlblik summa 1 415,39 eurot;

SFOS nr PO30074, 18.06.2024, abikõlblik summa 6 863,95 eurot;

SFOS nr PO30075, 18.06.2024, abikõlblik summa 800 eurot;

SFOS nr PO30109, 20.06.2024, abikõlblik summa 4 388,64 eurot;

SFOS nr PO30288, 27.06.2024, abikõlblik summa 9 743,97 eurot;

SFOS nr PO31068, 26.07.2024, abikõlblik summa 3 072,84 eurot.

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Toetuse ja omafinantseeringu osakaal abikõlblikest summadest (%)

Šveitsi-Eesti koostööprogrammi toetusmeetmete ettevalmistusfondi toetus: 100% ja omafinantseering: 0 %.

Šveitsi-Eesti koostööprogrammi tehniline abi toetus 42%, omafinantseering 58%.

Valimi suurus (eurodes; % deklareeritud abikõlblikust summast)6

Esimese etapi valim moodustas 68,36 % kõigi Šveitsi-Eesti koostööprogrammi toetusmeetmete ettevalmistusfondi ja Šveitsi-Eesti koostööprogrammi tehnilise abi 22.02.2024.a seisuga SFOSis kajastunud abikõlblike kulude maksumusest.

Teise etapi valim moodustas 20,2% kõigi 2024.a juunis ja juulis Šveitsi-Eesti koostööprogrammi toetusmeetmete ettevalmistusfondi ja Šveitsi-Eesti koostööprogrammi tehnilise abi 31.07.2024.a seisuga SFOSis kajastunud abikõlblike kulude maksumusest.

Tuvastatud mitteabikõlblikud kulud (eurodes): 0 eurot

Leitud vea määr (%) 7 0%

2. Piirangud

Käesolev aruanne on koostatud sõltumatuse ja objektiivsuse põhimõtetest lähtudes.

Perioodi 2014-2020 struktuuritoetuse seaduse § 24 punkti 10 alusel on toetuse saaja kohustatud andma audiitori kasutusse tema nõutavad andmed ja dokumendid ning võimaldama audiitoril viibida projektiga seotud ruumides ja territooriumil. Eelnevast tulenevalt järeldavad audiitorid, et kõik auditi käigus esitatud andmed ning muu suuline ja kirjalik teave kajastavad projekti raames teostatud tegevusi korrektselt ja tegelikkusele vastavalt ning on piisavad projektidele hinnangu andmiseks. Täiendava, audiitoritele mitteesitatud / mitteteadaoleva informatsiooni korral oleksid audiitorite järeldused võinud olla teistsugused.

6 Kui ei auditeeritud valimi alusel, märgitakse valimi suuruseks väljamaksetaotluse summa eurodes ja auditeeritud kulude osakaaluks 100%. 7 Mitteabikõlblike kulude osakaal tegelikult auditeeritud kuludest (%). Kui auditeeriti valimi alusel, siis mitteabikõlblike kulude osakaal valimi mahust.

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B-OSA

AUDITI TULEMUSED

1. Eesti-Šveitsi koostööprogrammi toetuse eesmärgipärane kasutamine

Toetust on kasutatud olulises osas otstarbekalt ja sihipäraselt, vastavalt projektide eesmärkidele ja rakendamise tingimustele

2. Raamatupidamises kajastamine

Auditi ulatuses olevad kulud vastavad olulises osas toetuse saajate raamatupidamise andmetele.

3. Eesti-Šveitsi koostööprogrammi toetuse maht ning ajastus

Toetuse andmine on toimunud olulises osas ettenähtud mahus ja õigeaegselt ning omafinantseering on tagatud.

4. Hangete läbiviimine

Auditi ulatuses olevad kulud sisaldasid hangetega seotud kulusid, kuid ühestki hankest ei sisaldunud projektides kulusid üle 20 000 euro projekti kohta, mistõttu detailseid hangete auditi toiminguid auditi käigus ei teostatud.

5. Riigiabi andmine

Auditi ulatuses olnud projektid ei sisaldanud riigiabi andmist ega vähese tähtsusega abi.

6. Teavitamine ja avalikustamine

Toetuse saajad on toetuse kasutamisest teavitamisel ning avalikustamisel järginud olulises osas kehtivaid õigusakte.

Auditi eest vastutav isik: Auditi juht:

Mart Pechter Liina Võrklaev

II auditi talituse juhataja II auditi talituse juhtivaudiitor

Finantskontrolli osakond Finantskontrolli osakond

Tallinn, 17.10.2024

Lõkke 4 / 10122 Tallinn / 663 8200 / [email protected] / www.rtk.ee / Registrikood 70007340

Christoph Liechti

Embassy of Switzerland to Latvia, Lithuania

and Estonia

[email protected] Ours 24.10.2024 no 11.1-23/24/2464-1

Smilšu iela 8

LV-1050 Riga

LATVIA

Reimbursement Request No 1, Technical

Assistance Fund

Dear Mr. Liechti,

Hereby the Paying Authority of the Swiss-Estonian Cooperation Programme submits the

Reimbursement Request No 1 of the Technical Assistance Fund covering the period from 21

February 2023 to 30 June 2024.

The audit report no SCH-1/2024 of the Support Measure Preparation Fund and the Technical

Assistance Fund is attached to the Reimbursement request. Unofficial translation of the report to

English is also provided.

Yours sincerely,

(signed digitally)

Karin Viikmaa

Head of the Grants Payment Department

Annexes:

1. Reimbursement Request

2. Audit Report no SCH-1/2024

3. Translation of the Audit Report SCH-1/2024

Janika Otsing 663 1926

[email protected]

Swiss-Estonian Cooperation Programme projects no

Switzerland1.03.23-0002 “Preparation Fund of the Ministry of Culture”

Switzerland1.03.23-0003 " Preparation Fund of the Ministry of Climate"

Switzerland.1.03.23-0004 "Preparation Fund of the Ministry of Education and

Research"

Switzerland.1.03.23-0005 “Preparation Fund of the Ministry of the Interior”

Switzerland.1.03.23-0006 " Preparation Fund of the Ministry of Social Affairs"

Switzerland.1.03.23-0007 “Technical Assistance of the Swiss-Estonian Cooperation

Programme”

PROJECT AUDIT

Beneficiaries: Ministry of Culture, Ministry of Climate, Ministry of Education and

Research, Ministry of the Interior, Ministry of Social Affairs, State Shared Service

Centre

implementing body: State Shared Service Centre

Final report

SCH-1/2024

17.10.2024

MINISTRY OF FINANCE

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SUMMARY OF THE AUDIT RESULTS

Audit outcome:

As a result of carrying out the audit operations, the audit team concluded that the activities of the

beneficiaries in implementing the project are largely in compliance1 with the legislation in force.

Indication in the register of structural aid2:

➢ no findings.

The project audit has been carried out in accordance with International Standards for the Professional Practice

of Internal Auditing.

The final report of the project audit will be published on the website of the Ministry of Finance.

We would like to thank the auditees for their help, helpfulness and cooperation during the audit.

1The audit team has carried out the audit operations competently and with the required professional diligence. The audit provides reasonable assurance on the

audited item, taking into account the potential audit risk that even relatively significant inaccuracies may remain undetected.

2 Significant findings are findings which have or may have a financial impact (i.e. ineligible expenditure). Non-significant findings are findings that do not have

a financial impact, but the resolution of which helps the beneficiary to reduce risks in the successful implementation of the project.

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PART A

1. Audit object and audited expenditure audited

1.1 PROJECT GENERAL

DATA

Operational programme Swiss-Estonian Cooperation Programme

Priority axis Switzerland.1 Swiss-Estonian Cooperation Programme

Measure Switzerland.1.3 Technical Assistance

Numbers and names of

projects in the Structural

Funds Management

Information System

(hereinafter SFOS)

Switzerland1.03.23-0002 “Preparation Fund of the Ministry of Culture”

Switzerland1.03.23-0003 "Preparation Fund of the Ministry of Climate "

Switzerland.1.03.23-0004 " Preparation Fund of the Ministry of Education

and Research "

Switzerland.1.03.23-0005 “Preparation Fund of the Ministry of the Interior”

Switzerland.1.03.23-0006 "Preparation Fund of the Ministry of Social

Affairs "

Switzerland.1.03.23-0007 “Technical Assistance of the Swiss-Estonian

Cooperation Programme”

Beneficiaries and partner(s): Ministry of Culture, Ministry of Climate, Ministry of Education and

Research, Ministry of the Interior, Ministry of Social Affairs, State Shared

Service Centre Decision number and date of

the approval (or modification)

of the application

Swiss-Estonian Cooperation Programme Technical Support Agreement

21.02.20233

Implementing body State Shared Service Centre

Eligibility period for project

expenditure

The eligibility period for projects No Switzerland.1.03.23-0002,

Switzerland.1.03.23-0003, Switzerland.1.03.23-0004, Switzerland.1.03.23-

0005 and Switzerland.1.03.23-0006 is 22.02.2023 - 31.12.2024.

The eligibility period for project No Switzerland1.03.23-0007 is 21.02.2023

- 03.12.2029

1.2 INFORMATION ON CONDUCTING AN AUDIT

Basis Article 2.3 of the Country-Specific Set-Up Framework Agreement4

between the Swiss Federal Council and the Government of the Republic of

Estonia (hereinafter referred to as the Framework Agreement) and Article

3.6 of the Regulations5 on the implementation of the second Swiss

Contribution.

3 It also contains data on the preparation fund for the support measures of the Swiss-Estonian cooperation programme, from

which funds the activities of the ministries mentioned in the final audit report as programme operators have been financed.

4 Annex 1 of Country-Specific Set-Up Framework Agreement between the Swiss Federal Council and the Government of the

Republic of Estonia

5 Regulations on the implementation of the second Swiss Contribution to selected Member States of the European Union to

reduce economic and social disparities within the European Union.

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Audit Plan for 2024 by the Financial Control Department of the Ministry of

Finance. The audit sample included expenditure related to the following

projects Switzerland.1.03.23-0002, Switzerland.1.03.23-0003,

Switzerland.1.03.23-0004, Switzerland.1.03.23-0005 and

Switzerland.1.03.23-0006 Switzerland.1.03.23-0007.

Objective The purpose of the project audit is to analyse and assess:

1) the compliance of the supported activities and costs of the projects with

the requirements set forth in the Regulations on the implementation of the

second Swiss Contribution and the Technical Support Agreement of the

Swiss-Estonian Cooperation Programme, as well as their appropriateness

and purposefulness;

2) the conformity of the declared costs with the accounting reports and

original accounting documents of the beneficiaries;

3) the timely and adequate disbursement of the support in the prescribed

amount.

Auditor(s) Liina Võrklaev, Ministry of Finance, Financial Control Department, Audit

Unit II, Lead Auditor (Head of Audit);

Mart Pechter, Ministry of Finance, Financial Control Department, Audit

Unit II, Advisor acting as Head of Unit (person responsible for the audit).

Time of conducting the audit

05.03.2024-05.04.2024 and 02.10-17.10.2024

Methodology

“Project Audit Manual” of the Financial Control Department of the

Ministry of Finance

Audit operations During the audit procedures, the following is analyzed and assessed:

• the actual implementation of the project,

• documentation reflecting the project implementation,

• the eligibility of expenditure,

• the organization of project-related accounting,

• existence of co-financing,

• use of symbols of the Swiss-Estonian Cooperation Programme.

Sample methodology (if

applicable)

Brief description of the sampling methodology

As of 22 February 2024, the auditors generated a statement of expenditure

(SF-17) financed from the technical assistance and programme preparation

costs of the Swiss-Estonian cooperation programme included in the SFOS,

which revealed that 64 expenditure lines have been financed from the

programme funds in the total amount of 89 977.50 euros, mainly expenditure

related to study trips, labour costs of the Ministry of Culture and the State

Shared Service Centre.

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As the analysis of the expenditure lines showed that a significant part of the

labour costs have been summed up into total monthly amounts, the auditors

decided to ask for more detailed expenditure lines on labour costs. The

auditors initially sent the opening letters of the audit to the State Shared

Service Centre and the Ministry of Culture on 5 March 2024 and asked the

contact persons of the audited institutions for detailed employee-by-

employee data that served as the basis for the expenditure lines recorded as

eligible expenditure in the programme.

Next, the auditor replaced the total labor cost amounts in the list of expenses

of the Swiss-Estonian Cooperation Programme with expenditure lines

broken down by employee, resulting in an expanded total population of 86

expenditure lines.

Subsequently, the auditor used audit software to create a random sample of

30 expenditure lines from an expanded total population of 86 expenditure

lines.

The final sample for the first phase of the audit includes a total of 30

expenditure lines, representing 34.88% of the population. The total eligible

expenditure to be audited is EUR 61 511.74, which represents 68.36% of the

population.

Based on the fact that the sample of 30 units included, in addition to the

expenditure lines of the Ministry of Culture and the National Coordination

Unit, also the expenditure lines of the Ministry of Education and Research,

the Ministry of Social Affairs, the Ministry of the Interior and the Ministry

of Climate, on 18 March 2024, the auditors also sent the opening letters of

the audit to these ministries/programme operators and informed them of their

wish to carry out project audits of the Swiss-Estonian Cooperation

Programme.

The audit sample also included two expenditure lines, which included

expenditure related to the Audit Authority’s staff. These expenditure lines

were audited by the Internal Audit Department of the Ministry of Finance,

which is independent from the Financial Control Department of the Ministry

of Finance.

Formation of an additional audit sample

Due to the fact that the expenditure financed from the Swiss-Estonian

Cooperation Programme was decided to be declared in 2024 for a longer

period than initially planned, it became necessary to audit the additional units

on the basis of an additional sample.

In order to audit the technical assistance and preparation fund expenditure of

the Swiss-Estonian Cooperation Programme disbursed during the period

21.02.2023-31.07.2024, an additional sample was drawn using a non-

statistical sampling method and five units were selected randomly. We used

IDEA software to make our selection.

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The additional sample population consisted of 41 items amounting to 56

462.25€. Using IDEA, we selected 5 units in amount of 11 388.45€ using the

Random function, which represents 20.2% of the total population. The

additional sample covers 12.2% of the units. The additional sample complies

with the minimum requirements of the non-statistical sample: at least 10%

of the units and 15% of the eligible amount.

For the audit of these 5 units, separate audit operations were carried out in

October 2024.

1.3 AUDITED EXPENDITURE (audit scope)

Payments underlying declared

expenditure (payment

application SFOS No, date,

eligible amount in EUR)

SFOS No PO27072, 02.02.2024, eligible amount EUR 26 931.39;

SFOS No PO26995, 31.01.2024, eligible amount EUR 5 208.64;

SFOS No PO27062, 01.02.2024, eligible amount EUR 5 123.76;

SFOS No PO27098, 02.02.2024, eligible amount EUR 2 126.26;

SFOS No PO26786, 22.01.2024, eligible amount EUR 2 603.73;

SFOS No PO26653, 17.01.2024, eligible amount EUR 42 766.14;

SFOS No PO26654, 17.01.2024, eligible amount EUR 5 217,58;

SFOS No PO29969 of 14 June 2024, eligible amount EUR 30 177.46;

SFOS No PO29970 of 14 June 2024, eligible amount EUR 1 415.39;

SFOS No PO30074 of 18 June 2024, eligible amount EUR 6 863.95;

SFOS No PO30075 of 18.06.2024, eligible amount EUR 800;

SFOS No PO30109 of 20.06.2024, eligible amount EUR 4 388.64;

SFOS No PO30288, 27.06.2024, eligible amount EUR 9 743.97;

SFOS No PO31068, 26.07.2024, eligible amount EUR 3 072.84.

Share of support and co-

financing in eligible amounts

(%)

Contribution for the Preparation Fund for Support Measures of the Swiss-

Estonian Cooperation Programme: 100% and co-financing: 0%.

Contribution for the technical assistance of the Swiss-Estonian Cooperation

Programme: 42%, and co-financing: 58%.

Sample size (EUR; % of the

eligible amount declared) 6

The sample for the first phase represented 68,36 % of the total eligible

expenditure recorded in the SFOS as at 22 February 2024 for the Preparation

Fund for support measures of the Swiss-Estonian Cooperation Programme

and for Technical Assistance of the Swiss-Estonian Cooperation

Programme.

The sample for the second phase represented 20.2% of the total eligible

expenditure recorded in the SFOS as at 31 July 2024 for the Preparation Fund

for the support measures of the Swiss-Estonian Cooperation Programme and

for the Technical Assistance of the Swiss-Estonian Cooperation Programme.

6If the sample was not audited, the sample size shall be the amount of the payment claim in euro and the percentage of

expenditure audited shall be 100 %.

7

Detected ineligible costs (in EUR): EUR 0

Error rate found (%) 7

0%

2. Limitations

This report has been drawn up on the basis of the principles of independence and objectivity.

According to § 24, point 10 of the Structural Assistance Act for the period 2014-2020, the beneficiary is obliged

to provide the auditor with the requested data and documents and to allow the auditor access to the premises

and territory related to the project. In light of the above, the auditors conclude that all the data and other oral

and written information provided during the audit correctly and accurately reflect the activities carried out

within the project and are sufficient for assessing the projects. In the event of additional information not

provided/known to the auditors, the auditors’ conclusions might have been different.

7 Ineligible expenditure as a percentage of the expenditure actually audited (%). Where the audit was carried out on a sample

basis, the proportion of ineligible expenditure in relation to the sample size.

8

PART B

AUDIT FINDINGS

1. Targeted use of support under the Swiss-Estonian Cooperation Programme

The support has been used for the most part purposefully and in a targeted manner, in accordance with the

objectives of the projects and the conditions for their implementation.

2. Recording in accounting

The expenditure within the scope of the audit corresponds in all material respects to the accounting data of the

beneficiaries.

3. Volume and timing of support of the Swiss-Estonian Cooperation Programme

The support has been provided to a significant extent in the prescribed amount and on time, and co-financing

has been guaranteed.

4. Conduct of procurements

The expenditure within the scope of the audit included procurement-related expenditure, but none of the

procurements included expenditure in excess of 20 000 euro per project, which is why detailed procurement

audit procedures were not carried out during the audit.

5. Granting of State aid

The projects included in the scope of the audit did not include state aid or de minimis aid.

6. Communication and publicity

Beneficiaries have largely complied with the legislation in force when informing and publicising the use of

the support.

Head of audit:

Liina Võrklaev

Lead Auditor of Audit Unit II

Financial Control Department

Tallinn, 17.10.2024

Person responsible for

the audit:

Mart Pechter

Head of Audit Unit II

Financial Control

Department

VALIDITY CONFIRMATION SHEET SIGNED FILES

FILE NAME FILE SIZE

A1-1_Šveitsi_auditi_lopparuanne.asice 412 KB

Auditi lõpparuande edastamine.pdf 407 KB

SIGNERS

NO. NAME PERSONAL CODE TIME

ANU ALBER1 47008272711 22.10.2024 16:59:29 +03:00

VALIDITY OF SIGNATURE

SIGNATURE IS VALID

ROLE / RESOLUTION

PLACE OF CONFIRMATION (CITY, STATE, ZIP, COUNTRY)

SERIAL NUMBER OF SIGNER CERTIFICATE

58:fb:49:b3:6f:3c:9e:14:61:0a:3a:7b:2f:b2:db:95

ISSUER OF CERTIFICATE AUTHORITY KEY IDENTIFIER

ESTEID2018 D9 AC 70 DB 5F 7E BE 94 F8 A0 E4 BE 47 A2 D0 34 AD 9A 2A 12

HASH VALUE OF SIGNATURE 30 31 30 0D 06 09 60 86 48 01 65 03 04 02 01 05 00 04 20 93 51 60 C5 AA D7 EE F8 28 0E 1C 37 2A 28 D1 0F 1F BD 21 31 A1 23 38 87 4A CB A6 5A 7C 10 9C 7E

The print out of files listed in the section "Signed Files" are inseparable part of this Validity Confirmation Sheet.

NOTES

Presented print summary is informative to confirm existence of signed file with given hash value. The print summary itself does not have independent verification value. Declaration of signers’ signature can be verified only through digitally signed file.

VALIDITY CONFIRMATION SHEET SIGNED FILES

FILE NAME FILE SIZE

A1-1_Šveitsi_auditi_lopparuanne.asice 412 KB

Translation of the Audit Report_SCH-1_2024.pdf 144 KB

11.1-23242464-1 24.10.2024 Väljaminev kiri.asice 106 KB

Reimbursement Request No 1, Technical Assistance Fund .pdf 433 KB

SIGNERS

NO. NAME PERSONAL CODE TIME

KARIN VIIKMAA1 47410180248 24.10.2024 16:44:11 +03:00

VALIDITY OF SIGNATURE

SIGNATURE IS VALID

ROLE / RESOLUTION

PLACE OF CONFIRMATION (CITY, STATE, ZIP, COUNTRY)

SERIAL NUMBER OF SIGNER CERTIFICATE

6a:b3:54:b2:b7:d6:f8:47:62:bd:56:54:a4:80:9c:52

ISSUER OF CERTIFICATE AUTHORITY KEY IDENTIFIER

ESTEID2018 D9 AC 70 DB 5F 7E BE 94 F8 A0 E4 BE 47 A2 D0 34 AD 9A 2A 12

HASH VALUE OF SIGNATURE 30 31 30 0D 06 09 60 86 48 01 65 03 04 02 01 05 00 04 20 D5 A8 87 F9 B8 24 0E 65 FF F5 C0 F5 14 EE 6E 0B D6 39 0E A1 0B C3 63 9A 49 5A 74 5C 7B AF 53 F3

The print out of files listed in the section "Signed Files" are inseparable part of this Validity Confirmation Sheet.

NOTES

Presented print summary is informative to confirm existence of signed file with given hash value. The print summary itself does not have independent verification value. Declaration of signers’ signature can be verified only through digitally signed file.

VALIDITY CONFIRMATION SHEET SIGNED FILES

FILE NAME FILE SIZE

Reimbursement Request_TA Fund_1.xlsx 132 KB

SIGNERS

NO. NAME PERSONAL CODE TIME

URMO MERILA1 38005150268 24.10.2024 16:15:28 +03:00

VALIDITY OF SIGNATURE

SIGNATURE IS VALID

ROLE / RESOLUTION

PLACE OF CONFIRMATION (CITY, STATE, ZIP, COUNTRY)

SERIAL NUMBER OF SIGNER CERTIFICATE

52:ef:36:99:5b:27:7a:36:62:17:76:4e:6a:82:9e:8e

ISSUER OF CERTIFICATE AUTHORITY KEY IDENTIFIER

ESTEID-SK 2015 B3 AB 88 BC 99 D5 62 A4 85 2A 08 CD B4 1D 72 3B 83 72 47 51

HASH VALUE OF SIGNATURE 30 31 30 0D 06 09 60 86 48 01 65 03 04 02 01 05 00 04 20 29 1A 96 7B 06 BF 22 08 6B 93 B9 81 30 09 86 02 2E 56 05 F1 7E 88 71 F4 97 03 B0 C B A0 42 8A 43

The print out of files listed in the section "Signed Files" are inseparable part of this Validity Confirmation Sheet.

NOTES

Presented print summary is informative to confirm existence of signed file with given hash value. The print summary itself does not have independent verification value. Declaration of signers’ signature can be verified only through digitally signed file.

VALIDITY CONFIRMATION SHEET SIGNED FILES

FILE NAME FILE SIZE

A1-1_Šveitsi_auditi_lopparuanne.pdf 430 KB

SIGNERS

NO. NAME PERSONAL CODE TIME

LIINA VÕRKLAEV1 47810262758 17.10.2024 19:36:52 +03:00

VALIDITY OF SIGNATURE

SIGNATURE IS VALID

ROLE / RESOLUTION

II auditi talituse juhtivaudiitor (auditi juht)

PLACE OF CONFIRMATION (CITY, STATE, ZIP, COUNTRY)

SERIAL NUMBER OF SIGNER CERTIFICATE

27:8b:5c:50:78:73:37:d2:63:e6:3c:f6:72:17:96:4e

ISSUER OF CERTIFICATE AUTHORITY KEY IDENTIFIER

ESTEID2018 D9 AC 70 DB 5F 7E BE 94 F8 A0 E4 BE 47 A2 D0 34 AD 9A 2A 12

HASH VALUE OF SIGNATURE 30 31 30 0D 06 09 60 86 48 01 65 03 04 02 01 05 00 04 20 2A CE DB 38 8E 44 44 49 DF 30 B4 42 F6 6E E8 FA D1 62 35 62 60 CE 47 6B 4D 7F 7B 99 68 10 5A 81

NO. NAME PERSONAL CODE TIME

MART PECHTER2 38306112718 17.10.2024 20:43:37 +03:00

VALIDITY OF SIGNATURE

SIGNATURE IS VALID

ROLE / RESOLUTION

Auditi vastutav isik

PLACE OF CONFIRMATION (CITY, STATE, ZIP, COUNTRY)

SERIAL NUMBER OF SIGNER CERTIFICATE

4a:ba:78:1e:c0:64:29:89:61:dd:88:9e:41:af:17:2b

ISSUER OF CERTIFICATE AUTHORITY KEY IDENTIFIER

ESTEID2018 D9 AC 70 DB 5F 7E BE 94 F8 A0 E4 BE 47 A2 D0 34 AD 9A 2A 12

HASH VALUE OF SIGNATURE 30 31 30 0D 06 09 60 86 48 01 65 03 04 02 01 05 00 04 20 D1 D6 AF 1B 83 A6 3D 9A 88 D7 46 A8 BB 6B 07 C5 43 83 83 9A DA 5F 97 C3 01 40 2 7 6A 41 7E BC 85

The print out of files listed in the section "Signed Files" are inseparable part of this Validity Confirmation Sheet.

NOTES

Presented print summary is informative to confirm existence of signed file with given hash value. The print summary itself does not have independent verification value. Declaration of signers’ signature can be verified only through digitally signed file.

Lõkke 4 / 10122 Tallinn / 663 8200 / [email protected] / www.rtk.ee / Registrikood 70007340

Christoph Liechti

Embassy of Switzerland to Latvia, Lithuania

and Estonia

[email protected] Ours 24.10.2024 no 11.1-23/24/2464-1

Smilšu iela 8

LV-1050 Riga

LATVIA

Reimbursement Request No 1, Technical

Assistance Fund

Dear Mr. Liechti,

Hereby the Paying Authority of the Swiss-Estonian Cooperation Programme submits the

Reimbursement Request No 1 of the Technical Assistance Fund covering the period from 21

February 2023 to 30 June 2024.

The audit report no SCH-1/2024 of the Support Measure Preparation Fund and the Technical

Assistance Fund is attached to the Reimbursement request. Unofficial translation of the report to

English is also provided.

Yours sincerely,

(signed digitally)

Karin Viikmaa

Head of the Grants Payment Department

Annexes:

1. Reimbursement Request

2. Audit Report no SCH-1/2024

3. Translation of the Audit Report SCH-1/2024

Janika Otsing 663 1926

[email protected]

Šveitsi-Eesti koostööprogrammi projektide nr Šveits.1.03.23-0002 „Kultuuriministeeriumi ettevalmistusfond“ Šveits.1.03.23-0003 „Kliimaministeeriumi ettevalmistusfond“

Šveits.1.03.23-0004 „Haridus- ja Teadusministeeriumi ettevalmistusfond“ Šveits.1.03.23-0005 „Siseministeeriumi ettevalmistusfond“

Šveits.1.03.23-0006 „Sotsiaalministeeriumi ettevalmistusfond“ Šveits.1.03.23-0007 “Eesti-Šveitsi koostööprogrammi tehniline abi”

PROJEKTIAUDIT

toetuse saajad: Kultuuriministeerium, Kliimaministeerium, Haridus- ja

Teadusministeerium, Siseministeerium, Sotsiaalministeerium, Riigi Tugiteenuste Keskus

rakendusüksused: Riigi Tugiteenuste Keskus ja Keskkonnainvesteeringute Keskus

Lõpparuanne

SCH-1/2024

17.10.2024

2

KOKKUVÕTE AUDITI TULEMUSTEST

Auditi tulemus:

Auditi töörühm jõudis auditi toimingute läbiviimise tulemusena järeldusele, et toetuse saajate tegevus projekti rakendamisel on olulises osas1 vastavuses kehtivate õigusaktidega.

Märge struktuuritoetuse registris2:

 märkusteta

Projektiaudit on läbi viidud vastavuses rahvusvaheliste siseauditeerimise kutsetegevuse standarditega.

Projektiauditi lõpparuanne avalikustatakse Rahandusministeeriumi koduleheküljel.

Täname auditeeritavaid auditi läbiviimise ajal osutatud kaasabi, vastutulelikkuse ja koostöö eest.

1 Auditi töörühm on teostanud auditi toimingud asjatundlikult ja nõutava ametialase hoolsusega. Auditi tulemusena antakse auditeeritud objekti kohta põhjendatud kindlustunne, võttes arvesse võimalikku auditi riski, et isegi suhteliselt olulised ebatäpsused võivad jääda avastamata.

2 Olulised tähelepanekud on leiud, mis omavad või võivad omada finantsmõju (st mitteabikõlblikud kulud). Väheolulised tähelepanekud on leiud, mis ei oma finantsmõju, kuid mille lahendamine aitab toetuse saajal vähendada riske projekti edukal elluviimisel.

3

A - OSA

1. Auditi objekt ja auditeeritud kulud

1.1 PROJEKTI ÜLDANDMED Rakenduskava Eesti-Šveitsi koostööprogramm Prioriteetne suund Šveits.1 Eesti-Šveitsi koostööprogramm Meede Šveits.1.3 Tehniline abi Projektide numbrid ja nimetused struktuuritoetuse registris (edaspidi SFOS)

Šveits.1.03.23-0002 „Kultuuriministeeriumi ettevalmistusfond“ Šveits.1.03.23-0003 „Kliimaministeeriumi ettevalmistusfond“ Šveits.1.03.23-0004 „Haridus- ja Teadusministeeriumi ettevalmistusfond“ Šveits.1.03.23-0005 „Siseministeeriumi ettevalmistusfond“ Šveits.1.03.23-0006 „Sotsiaalministeeriumi ettevalmistusfond“ Šveits.1.03.23-0007 “Eesti-Šveitsi koostööprogrammi tehniline abi”

Toetuse saaja ja partner(id): Kultuuriministeerium, Kliimaministeerium, Haridus- ja Teadusministeerium, Siseministeerium, Sotsiaalministeerium, Riigi Tugiteenuste Keskus

Taotluse rahuldamise otsuse (otsuse muutmise) number ja kuupäev

ŠVEITSI-EESTI KOOSTÖÖPROGRAMMI TEHNILISE ABI LEPING 21.02.20233

Rakendusüksus Riigi Tugiteenuste Keskus ja Keskkonnainvesteeringute Keskus Projektide kulude abikõlblikkuse periood

Projektide nr Šveits.1.03.23-0002, Šveits.1.03.23-0003, Šveits.1.03.23-0004, Šveits.1.03.23-0005 ja Šveits.1.03.23-0006 abikõlblikkuse periood on 22.02.2023 - 31.12.2024. Projekti nr Šveits.1.03.23-0007 abikõlblikkuse periood on 21.02.2023 - 03.12.2029

1.2 AUDITI LÄBIVIIMISE INFO

Alus Eesti-Šveitsi koostööprogrammi riigipõhise raamkokkuleppe4 (edaspidi raamkokkuleppe) artikkel 2.3 ja Šveitsi teise toetuse rakendamise regulatsiooni5 artikkel 3.6.

Rahandusministeeriumi finantskontrolli osakonna auditeerimise 2024.a tööplaan. Auditi valimisse sattusid kulud, mis on seotud järgmiste projektidega nr Šveits.1.03.23-0002, Šveits.1.03.23-0003, Šveits.1.03.23-0004, Šveits.1.03.23-0005 ja Šveits.1.03.23-0006 Šveits.1.03.23-0007.

Eesmärk Projektiauditi eesmärgiks on analüüsida ja hinnata:

3 Sisaldab andmeid ka Šveitsi-Eesti koostööprogrammi toetusmeetmete ettevalmistusfondi kohta, millise vahenditest on finantseeritud auditi lõpparuandes nimetatud ministeeriumide kui programmioperaatorite tegevus. 4 Euroopa Liidus majanduslike ja sotsiaalsete erinevuste vähendamiseks Euroopa Liidu valitud liikmesriikidele mõeldud Šveitsi teise toetuse rakendamise raamkokkuleppe lisa 1 5 Euroopa Liidus majanduslike ja sotsiaalsete erinevuste vähendamiseks Euroopa Liidu valitud liikmesriikidele mõeldud Šveitsi teise toetuse rakendamise regulatsioon

4

1) projektide toetatavate tegevuste ja kulude vastavust Šveitsi teise toetuse rakendamise regulatsioonis ning Šveitsi-Eesti koostööprogrammi tehnilise abi lepingus toodud nõuetele, nende otstarbekust ja sihipärasust; 2) deklareeritud kulude vastavust toetuse saaja raamatupidamisaruannetele ja raamatupidamise algdokumentidele; 3) toetuse maksmist õigeaegselt ja ettenähtud mahus.

Auditi läbiviija(d) Liina Võrklaev, Rahandusministeerium, Finantskontrolli osakond, II auditi talitus, juhtivaudiitor (auditi juht);

Mart Pechter, Rahandusministeerium, Finantskontrolli osakond, II auditi talitus, nõunik talituse juhataja ülesannetes (auditi eest vastutav isik)

Auditi läbiviimise aeg 05.03.2024-05.04.2024 ja 02.10-17.10.2024

Metoodika Rahandusministeeriumi finantskontrolli osakonna “Projektiauditi käsiraamat”.

Auditi toimingud Auditi toimingute käigus järgneva analüüs ja hindamine:

 projekti tegelik teostamine,

 projekti rakendamist kajastav dokumentatsioon,

 kulude abikõlblikkus,

 projektiga seotud raamatupidamise korraldus,

 omafinantseeringu olemasolu,

 Eesti-Šveitsi koostööprogrammi sümboolika kasutamine.

Valimi metoodika (kui kohaldub)

Valimi metoodika lühikirjeldus

Audiitorid genereerisid 22.02.2024 seisuga SFOSis sisaldunud Šveitsi-Eesti koostööprogrammi tehnilisest abist ja programmide ettevalmistuskuludest finantseeritud kulude väljavõtte (SF-17), millest selgus, et programmi vahenditest on finantseeritud 64 kulurida kogusummas 89 977,50 eurot, peamiselt õppereisidega seotud kulusid, Kultuuriministeeriumi ja Riigi Tugiteenuste keskuse tööjõukulusid.

Et kuluridade analüüs näitas, et oluline osa tööjõukuludest on summeeritud kuu kaupa terviksummadeks, siis otsustasid audiitorid tööjõukulude kohta välja küsida ka detailsemad kuluread. Audiitorid saatsid esialgu 05.03.2024.a välja auditi avakirjad Riigi Tugiteenuse Keskusele ja Kultuuriministeeriumile ning küsisid auditeeritavate asutuste kontaktisikutelt välja programmis abikõlblike kuludena kajastatud kuluridade aluseks olnud detailsed töötaja kaupa andmed.

Järgnevalt asendas audiitor Šveitsi-Eesti koostööprogrammi kulude loendis terviklikud tööjõukulude summad töötaja kaupa kajastatud kuluridadega ja sai laiendatud üldkogumi 86 kulureaga.

Seejärel laskis audiitor laiendatud üldkogumist 86 kulureast teha auditi tarkvara abil 30 kulureast koosneva juhuvalimi.

Auditi esimese etapi lõplik valim sisaldab kokku 30 kulurida, mis moodustab üldkogumist 34,88%. Auditeeritavate abikõlblike kogukulude maksumus on 61 511,74 eurot, mis moodustab üldkogumist 68,36%.

Lähtuvalt sellest, et 30 ühikust koosnevasse valimisse sattusid lisaks Kultuuriministeeriumi ja Riikliku Koordineerimisüksuse kuluridadele ka Haridus- ja Teadusministeeriumi, Sotsiaalministeeriumi, Siseministeeriumi ja

5

Keskkonnaministeeriumi kuluread, saatsid audiitorid 18.03.2024.a välja auditi avakirjad veel ka neile ministeeriumidele/programmioperaatoritele ning teavitasid soovist viia läbi Šveitsi-Eesti koostööprogrammi projektiauditeid.

Auditi valimisse olid sattunud ka kaks kulurida, mis sisaldasid auditeeriva asutuse töötajatega seotud kulusid. Nimetatud kuluridade suhtes teostas auditi toimingud Rahandusministeeriumi siseauditi osakond, kes on Rahandusministeeriumi finantskontrolli osakonnast sõltumatu.

Täiendava auditi valimi moodustamine

Tulenevalt sellest, et Šveitsi-Eesti Koostööprogrammist finantseeritud kulusid otsustati 2024.aastal deklareerida esialgu planeeritud perioodist pikema perioodi kohta, tekkis vajadus ka lisandunud ühikute auditeerimiseks täiendava valimi alusel.

Perioodil 21.02.2023-31.07.2024 välja makstud Šveitsi-Eesti koostööprogrammi tehnilise abi ja ettevalmistusfondi kulude auditeerimiseks koostati lisavalim kasutades mittestatistilist valimimeetodit (non-statistical sampling method) ning juhumeetodil valiti välja viis ühikut. Valiku tegemisel kasutasime IDEA tarkvara.

Lisavalimi üldkogum koosnes 41 ühikust summas 56 462,25€. IDEA abil valisime Random funktsiooni kasutades välja 5 ühikut summas 11 388,45€, mis moodustab üldkogumi summast 20,2%. Ühikute mahust katab lisavalim 12,2%. Lisavalim vastab mittestatistile valimi miinimumnõuetele: vähemalt 10% ühikutest ja 15% abikõlblikust summast.

Nimetatud 5 ühiku auditeerimiseks teostati eraldi auditi toimingud 2024.a oktoobris.

1.3 AUDITEERITUD KULUD (auditi ulatus)

Deklareeritud kulude aluseks olevad väljamaksed (väljamaksetaotluse SFOS nr, kuupäev, abikõlblik summa eurodes)

SFOS nr PO27072, 02.02.2024, abikõlblik summa 26 931,39 eurot;

SFOS nr PO26995, 31.01.2024, abikõlblik summa 5 208,64, eurot;

SFOS nr PO27062, 01.02.2024, abikõlblik summa 5 123,76 eurot;

SFOS nr PO27098, 02.02.2024, abikõlblik summa 2 126,26 eurot;

SFOS nr PO26786, 22.01.2024, abikõlblik summa 2 603,73 eurot;

SFOS nr PO26653, 17.01.2024, abikõlblik summa 42 766,14 eurot;

SFOS nr PO26654, 17.01.2024, abikõlblik summa 5 217,58 eurot;

SFOS nr PO29969, 14.06.2024, abikõlblik summa 30 177,46 eurot;

SFOS nr PO29970, 14.06.2024, abikõlblik summa 1 415,39 eurot;

SFOS nr PO30074, 18.06.2024, abikõlblik summa 6 863,95 eurot;

SFOS nr PO30075, 18.06.2024, abikõlblik summa 800 eurot;

SFOS nr PO30109, 20.06.2024, abikõlblik summa 4 388,64 eurot;

SFOS nr PO30288, 27.06.2024, abikõlblik summa 9 743,97 eurot;

SFOS nr PO31068, 26.07.2024, abikõlblik summa 3 072,84 eurot.

6

Toetuse ja omafinantseeringu osakaal abikõlblikest summadest (%)

Šveitsi-Eesti koostööprogrammi toetusmeetmete ettevalmistusfondi toetus: 100% ja omafinantseering: 0 %.

Šveitsi-Eesti koostööprogrammi tehniline abi toetus 42%, omafinantseering 58%.

Valimi suurus (eurodes; % deklareeritud abikõlblikust summast)6

Esimese etapi valim moodustas 68,36 % kõigi Šveitsi-Eesti koostööprogrammi toetusmeetmete ettevalmistusfondi ja Šveitsi-Eesti koostööprogrammi tehnilise abi 22.02.2024.a seisuga SFOSis kajastunud abikõlblike kulude maksumusest.

Teise etapi valim moodustas 20,2% kõigi 2024.a juunis ja juulis Šveitsi-Eesti koostööprogrammi toetusmeetmete ettevalmistusfondi ja Šveitsi-Eesti koostööprogrammi tehnilise abi 31.07.2024.a seisuga SFOSis kajastunud abikõlblike kulude maksumusest.

Tuvastatud mitteabikõlblikud kulud (eurodes): 0 eurot

Leitud vea määr (%) 7 0%

2. Piirangud

Käesolev aruanne on koostatud sõltumatuse ja objektiivsuse põhimõtetest lähtudes.

Perioodi 2014-2020 struktuuritoetuse seaduse § 24 punkti 10 alusel on toetuse saaja kohustatud andma audiitori kasutusse tema nõutavad andmed ja dokumendid ning võimaldama audiitoril viibida projektiga seotud ruumides ja territooriumil. Eelnevast tulenevalt järeldavad audiitorid, et kõik auditi käigus esitatud andmed ning muu suuline ja kirjalik teave kajastavad projekti raames teostatud tegevusi korrektselt ja tegelikkusele vastavalt ning on piisavad projektidele hinnangu andmiseks. Täiendava, audiitoritele mitteesitatud / mitteteadaoleva informatsiooni korral oleksid audiitorite järeldused võinud olla teistsugused.

6 Kui ei auditeeritud valimi alusel, märgitakse valimi suuruseks väljamaksetaotluse summa eurodes ja auditeeritud kulude osakaaluks 100%. 7 Mitteabikõlblike kulude osakaal tegelikult auditeeritud kuludest (%). Kui auditeeriti valimi alusel, siis mitteabikõlblike kulude osakaal valimi mahust.

7

B-OSA

AUDITI TULEMUSED

1. Eesti-Šveitsi koostööprogrammi toetuse eesmärgipärane kasutamine

Toetust on kasutatud olulises osas otstarbekalt ja sihipäraselt, vastavalt projektide eesmärkidele ja rakendamise tingimustele

2. Raamatupidamises kajastamine

Auditi ulatuses olevad kulud vastavad olulises osas toetuse saajate raamatupidamise andmetele.

3. Eesti-Šveitsi koostööprogrammi toetuse maht ning ajastus

Toetuse andmine on toimunud olulises osas ettenähtud mahus ja õigeaegselt ning omafinantseering on tagatud.

4. Hangete läbiviimine

Auditi ulatuses olevad kulud sisaldasid hangetega seotud kulusid, kuid ühestki hankest ei sisaldunud projektides kulusid üle 20 000 euro projekti kohta, mistõttu detailseid hangete auditi toiminguid auditi käigus ei teostatud.

5. Riigiabi andmine

Auditi ulatuses olnud projektid ei sisaldanud riigiabi andmist ega vähese tähtsusega abi.

6. Teavitamine ja avalikustamine

Toetuse saajad on toetuse kasutamisest teavitamisel ning avalikustamisel järginud olulises osas kehtivaid õigusakte.

Auditi eest vastutav isik: Auditi juht:

Mart Pechter Liina Võrklaev

II auditi talituse juhataja II auditi talituse juhtivaudiitor

Finantskontrolli osakond Finantskontrolli osakond

Tallinn, 17.10.2024

Swiss-Estonian Cooperation Programme projects no

Switzerland1.03.23-0002 “Preparation Fund of the Ministry of Culture”

Switzerland1.03.23-0003 " Preparation Fund of the Ministry of Climate"

Switzerland.1.03.23-0004 "Preparation Fund of the Ministry of Education and

Research"

Switzerland.1.03.23-0005 “Preparation Fund of the Ministry of the Interior”

Switzerland.1.03.23-0006 " Preparation Fund of the Ministry of Social Affairs"

Switzerland.1.03.23-0007 “Technical Assistance of the Swiss-Estonian Cooperation

Programme”

PROJECT AUDIT

Beneficiaries: Ministry of Culture, Ministry of Climate, Ministry of Education and

Research, Ministry of the Interior, Ministry of Social Affairs, State Shared Service

Centre

implementing body: State Shared Service Centre

Final report

SCH-1/2024

17.10.2024

MINISTRY OF FINANCE

2

SUMMARY OF THE AUDIT RESULTS

Audit outcome:

As a result of carrying out the audit operations, the audit team concluded that the activities of the

beneficiaries in implementing the project are largely in compliance1 with the legislation in force.

Indication in the register of structural aid2:

➢ no findings.

The project audit has been carried out in accordance with International Standards for the Professional Practice

of Internal Auditing.

The final report of the project audit will be published on the website of the Ministry of Finance.

We would like to thank the auditees for their help, helpfulness and cooperation during the audit.

1The audit team has carried out the audit operations competently and with the required professional diligence. The audit provides reasonable assurance on the

audited item, taking into account the potential audit risk that even relatively significant inaccuracies may remain undetected.

2 Significant findings are findings which have or may have a financial impact (i.e. ineligible expenditure). Non-significant findings are findings that do not have

a financial impact, but the resolution of which helps the beneficiary to reduce risks in the successful implementation of the project.

3

PART A

1. Audit object and audited expenditure audited

1.1 PROJECT GENERAL

DATA

Operational programme Swiss-Estonian Cooperation Programme

Priority axis Switzerland.1 Swiss-Estonian Cooperation Programme

Measure Switzerland.1.3 Technical Assistance

Numbers and names of

projects in the Structural

Funds Management

Information System

(hereinafter SFOS)

Switzerland1.03.23-0002 “Preparation Fund of the Ministry of Culture”

Switzerland1.03.23-0003 "Preparation Fund of the Ministry of Climate "

Switzerland.1.03.23-0004 " Preparation Fund of the Ministry of Education

and Research "

Switzerland.1.03.23-0005 “Preparation Fund of the Ministry of the Interior”

Switzerland.1.03.23-0006 "Preparation Fund of the Ministry of Social

Affairs "

Switzerland.1.03.23-0007 “Technical Assistance of the Swiss-Estonian

Cooperation Programme”

Beneficiaries and partner(s): Ministry of Culture, Ministry of Climate, Ministry of Education and

Research, Ministry of the Interior, Ministry of Social Affairs, State Shared

Service Centre Decision number and date of

the approval (or modification)

of the application

Swiss-Estonian Cooperation Programme Technical Support Agreement

21.02.20233

Implementing body State Shared Service Centre

Eligibility period for project

expenditure

The eligibility period for projects No Switzerland.1.03.23-0002,

Switzerland.1.03.23-0003, Switzerland.1.03.23-0004, Switzerland.1.03.23-

0005 and Switzerland.1.03.23-0006 is 22.02.2023 - 31.12.2024.

The eligibility period for project No Switzerland1.03.23-0007 is 21.02.2023

- 03.12.2029

1.2 INFORMATION ON CONDUCTING AN AUDIT

Basis Article 2.3 of the Country-Specific Set-Up Framework Agreement4

between the Swiss Federal Council and the Government of the Republic of

Estonia (hereinafter referred to as the Framework Agreement) and Article

3.6 of the Regulations5 on the implementation of the second Swiss

Contribution.

3 It also contains data on the preparation fund for the support measures of the Swiss-Estonian cooperation programme, from

which funds the activities of the ministries mentioned in the final audit report as programme operators have been financed.

4 Annex 1 of Country-Specific Set-Up Framework Agreement between the Swiss Federal Council and the Government of the

Republic of Estonia

5 Regulations on the implementation of the second Swiss Contribution to selected Member States of the European Union to

reduce economic and social disparities within the European Union.

4

Audit Plan for 2024 by the Financial Control Department of the Ministry of

Finance. The audit sample included expenditure related to the following

projects Switzerland.1.03.23-0002, Switzerland.1.03.23-0003,

Switzerland.1.03.23-0004, Switzerland.1.03.23-0005 and

Switzerland.1.03.23-0006 Switzerland.1.03.23-0007.

Objective The purpose of the project audit is to analyse and assess:

1) the compliance of the supported activities and costs of the projects with

the requirements set forth in the Regulations on the implementation of the

second Swiss Contribution and the Technical Support Agreement of the

Swiss-Estonian Cooperation Programme, as well as their appropriateness

and purposefulness;

2) the conformity of the declared costs with the accounting reports and

original accounting documents of the beneficiaries;

3) the timely and adequate disbursement of the support in the prescribed

amount.

Auditor(s) Liina Võrklaev, Ministry of Finance, Financial Control Department, Audit

Unit II, Lead Auditor (Head of Audit);

Mart Pechter, Ministry of Finance, Financial Control Department, Audit

Unit II, Advisor acting as Head of Unit (person responsible for the audit).

Time of conducting the audit

05.03.2024-05.04.2024 and 02.10-17.10.2024

Methodology

“Project Audit Manual” of the Financial Control Department of the

Ministry of Finance

Audit operations During the audit procedures, the following is analyzed and assessed:

• the actual implementation of the project,

• documentation reflecting the project implementation,

• the eligibility of expenditure,

• the organization of project-related accounting,

• existence of co-financing,

• use of symbols of the Swiss-Estonian Cooperation Programme.

Sample methodology (if

applicable)

Brief description of the sampling methodology

As of 22 February 2024, the auditors generated a statement of expenditure

(SF-17) financed from the technical assistance and programme preparation

costs of the Swiss-Estonian cooperation programme included in the SFOS,

which revealed that 64 expenditure lines have been financed from the

programme funds in the total amount of 89 977.50 euros, mainly expenditure

related to study trips, labour costs of the Ministry of Culture and the State

Shared Service Centre.

5

As the analysis of the expenditure lines showed that a significant part of the

labour costs have been summed up into total monthly amounts, the auditors

decided to ask for more detailed expenditure lines on labour costs. The

auditors initially sent the opening letters of the audit to the State Shared

Service Centre and the Ministry of Culture on 5 March 2024 and asked the

contact persons of the audited institutions for detailed employee-by-

employee data that served as the basis for the expenditure lines recorded as

eligible expenditure in the programme.

Next, the auditor replaced the total labor cost amounts in the list of expenses

of the Swiss-Estonian Cooperation Programme with expenditure lines

broken down by employee, resulting in an expanded total population of 86

expenditure lines.

Subsequently, the auditor used audit software to create a random sample of

30 expenditure lines from an expanded total population of 86 expenditure

lines.

The final sample for the first phase of the audit includes a total of 30

expenditure lines, representing 34.88% of the population. The total eligible

expenditure to be audited is EUR 61 511.74, which represents 68.36% of the

population.

Based on the fact that the sample of 30 units included, in addition to the

expenditure lines of the Ministry of Culture and the National Coordination

Unit, also the expenditure lines of the Ministry of Education and Research,

the Ministry of Social Affairs, the Ministry of the Interior and the Ministry

of Climate, on 18 March 2024, the auditors also sent the opening letters of

the audit to these ministries/programme operators and informed them of their

wish to carry out project audits of the Swiss-Estonian Cooperation

Programme.

The audit sample also included two expenditure lines, which included

expenditure related to the Audit Authority’s staff. These expenditure lines

were audited by the Internal Audit Department of the Ministry of Finance,

which is independent from the Financial Control Department of the Ministry

of Finance.

Formation of an additional audit sample

Due to the fact that the expenditure financed from the Swiss-Estonian

Cooperation Programme was decided to be declared in 2024 for a longer

period than initially planned, it became necessary to audit the additional units

on the basis of an additional sample.

In order to audit the technical assistance and preparation fund expenditure of

the Swiss-Estonian Cooperation Programme disbursed during the period

21.02.2023-31.07.2024, an additional sample was drawn using a non-

statistical sampling method and five units were selected randomly. We used

IDEA software to make our selection.

6

The additional sample population consisted of 41 items amounting to 56

462.25€. Using IDEA, we selected 5 units in amount of 11 388.45€ using the

Random function, which represents 20.2% of the total population. The

additional sample covers 12.2% of the units. The additional sample complies

with the minimum requirements of the non-statistical sample: at least 10%

of the units and 15% of the eligible amount.

For the audit of these 5 units, separate audit operations were carried out in

October 2024.

1.3 AUDITED EXPENDITURE (audit scope)

Payments underlying declared

expenditure (payment

application SFOS No, date,

eligible amount in EUR)

SFOS No PO27072, 02.02.2024, eligible amount EUR 26 931.39;

SFOS No PO26995, 31.01.2024, eligible amount EUR 5 208.64;

SFOS No PO27062, 01.02.2024, eligible amount EUR 5 123.76;

SFOS No PO27098, 02.02.2024, eligible amount EUR 2 126.26;

SFOS No PO26786, 22.01.2024, eligible amount EUR 2 603.73;

SFOS No PO26653, 17.01.2024, eligible amount EUR 42 766.14;

SFOS No PO26654, 17.01.2024, eligible amount EUR 5 217,58;

SFOS No PO29969 of 14 June 2024, eligible amount EUR 30 177.46;

SFOS No PO29970 of 14 June 2024, eligible amount EUR 1 415.39;

SFOS No PO30074 of 18 June 2024, eligible amount EUR 6 863.95;

SFOS No PO30075 of 18.06.2024, eligible amount EUR 800;

SFOS No PO30109 of 20.06.2024, eligible amount EUR 4 388.64;

SFOS No PO30288, 27.06.2024, eligible amount EUR 9 743.97;

SFOS No PO31068, 26.07.2024, eligible amount EUR 3 072.84.

Share of support and co-

financing in eligible amounts

(%)

Contribution for the Preparation Fund for Support Measures of the Swiss-

Estonian Cooperation Programme: 100% and co-financing: 0%.

Contribution for the technical assistance of the Swiss-Estonian Cooperation

Programme: 42%, and co-financing: 58%.

Sample size (EUR; % of the

eligible amount declared) 6

The sample for the first phase represented 68,36 % of the total eligible

expenditure recorded in the SFOS as at 22 February 2024 for the Preparation

Fund for support measures of the Swiss-Estonian Cooperation Programme

and for Technical Assistance of the Swiss-Estonian Cooperation

Programme.

The sample for the second phase represented 20.2% of the total eligible

expenditure recorded in the SFOS as at 31 July 2024 for the Preparation Fund

for the support measures of the Swiss-Estonian Cooperation Programme and

for the Technical Assistance of the Swiss-Estonian Cooperation Programme.

6If the sample was not audited, the sample size shall be the amount of the payment claim in euro and the percentage of

expenditure audited shall be 100 %.

7

Detected ineligible costs (in EUR): EUR 0

Error rate found (%) 7

0%

2. Limitations

This report has been drawn up on the basis of the principles of independence and objectivity.

According to § 24, point 10 of the Structural Assistance Act for the period 2014-2020, the beneficiary is obliged

to provide the auditor with the requested data and documents and to allow the auditor access to the premises

and territory related to the project. In light of the above, the auditors conclude that all the data and other oral

and written information provided during the audit correctly and accurately reflect the activities carried out

within the project and are sufficient for assessing the projects. In the event of additional information not

provided/known to the auditors, the auditors’ conclusions might have been different.

7 Ineligible expenditure as a percentage of the expenditure actually audited (%). Where the audit was carried out on a sample

basis, the proportion of ineligible expenditure in relation to the sample size.

8

PART B

AUDIT FINDINGS

1. Targeted use of support under the Swiss-Estonian Cooperation Programme

The support has been used for the most part purposefully and in a targeted manner, in accordance with the

objectives of the projects and the conditions for their implementation.

2. Recording in accounting

The expenditure within the scope of the audit corresponds in all material respects to the accounting data of the

beneficiaries.

3. Volume and timing of support of the Swiss-Estonian Cooperation Programme

The support has been provided to a significant extent in the prescribed amount and on time, and co-financing

has been guaranteed.

4. Conduct of procurements

The expenditure within the scope of the audit included procurement-related expenditure, but none of the

procurements included expenditure in excess of 20 000 euro per project, which is why detailed procurement

audit procedures were not carried out during the audit.

5. Granting of State aid

The projects included in the scope of the audit did not include state aid or de minimis aid.

6. Communication and publicity

Beneficiaries have largely complied with the legislation in force when informing and publicising the use of

the support.

Head of audit:

Liina Võrklaev

Lead Auditor of Audit Unit II

Financial Control Department

Tallinn, 17.10.2024

Person responsible for

the audit:

Mart Pechter

Head of Audit Unit II

Financial Control

Department