Dokumendiregister | Rahandusministeerium |
Viit | 10-5/5573-1 |
Registreeritud | 11.12.2024 |
Sünkroonitud | 12.12.2024 |
Liik | Väljaminev kiri |
Funktsioon | 10 VALITSUSE SISEKONTROLLISUSTEEMI KOORDINEERIMINE NING EUROOPA LIIDU TOETUSTE JA VÄLISABI AUDITEERIMINE |
Sari | 10-5 Riigieelarve ja välisvahendite auditi lõpparuanded koos tõendusmaterjali ja kirjavahetusega |
Toimik | 10-5/2024 |
Juurdepääsupiirang | Avalik |
Juurdepääsupiirang | |
Adressaat | Sihtasutus Tallinna Ettevõtlusinkubaatorid, Riigi Tugiteenuste Keskus, Riigi Tugiteenuste Keskus, Riigi Tugiteenuste Keskus |
Saabumis/saatmisviis | Sihtasutus Tallinna Ettevõtlusinkubaatorid, Riigi Tugiteenuste Keskus, Riigi Tugiteenuste Keskus, Riigi Tugiteenuste Keskus |
Vastutaja | Henry Kibin (Rahandusministeerium, Kantsleri vastutusvaldkond, Finantskontrolli osakond) |
Originaal | Ava uues aknas |
Audit report for audits of operations
Central Baltic Interreg VI-A 2021-2027 programme
CCI No. 2021TC16RFCB013 Identification of the audit
Project ID and acronym CB0100014 “BALTIC2HAND”
Audited organization Tallinn Business Incubators Foundation
1. Executive Summary
The result of the audit regarding the expenditure on the audit scope:
X No findings.
2. Introduction
Audit Authority responsible for the audits of operations within the Central Baltic Programme 2021-2027 (hereafter Programme) or member of the Group of Auditors responsible for the audits of operations on its territory within the Programme has performed the audit in compliance with Article 77(1) of Regulation (EU) No. 2021/1060 (hereafter CPR) and Article 48(2) of Regulation (EU) No. 2021/1059 (hereafter Interreg regulation). The beneficiary (identified in the cover page) has been selected for audit by the European Commission in the framework of the common Interreg sample for the accounting year 1.7.2023-30.6.2024 according to Article 49 of the Interreg regulation. The audit was carried out in compliance with internationally accepted audit standards and in accordance with the audit strategy for the Programme. The audit was conducted based on documents available in the monitoring system used by the audited Programme, as well as data requested from the audited benefi- ciary, as necessary.
3. Scope and objectives of the audit work done
The scope of the work corresponded to the expenditure declared to the Commission in the accounting year 1.7.2023-30.6.2024 in respect of the audited beneficiary within the operation. The general objective of the audit mission was to verify based on supporting documents the legality and regularity of expenditure de- clared to the EC and existence of the audit trail. The audit covered the verification of the following specific aspects:
• eligibility of the operation, the beneficiary and contracting in respect of the audited beneficiary, including compliance with horizontal principles and State aid rules.
• reality of the project and regular implementation in accordance with the approval decision and fulfilment of conditions applicable at the time of the audit concerning its functionality, use, and objectives to be attained, in line with the principle of sound financial management.
• compliance of the audited partner with transparency, communication and visibility requirements.
• eligibility of the audited expenditure both for grants taking the form set out in point (a) of Arti- cle 53(1) of CPR, including respect of public procurement rules, and for grants taking the forms set out in points (b), (c) and (d) of Article 53(1) of CPR.
• reliability of data in relation to output and result indicators.
• audited expenditure’s compliance with applicable EU, programme and national rules.
• existence of a separate accounting record or code for project expenditures, and an adequate audit trail that is consistent with the available supporting documentation.
• correspondence of the expenditure declared to the Commission with the accounting records in the managing authority's electronic system.
• absence of double funding of expenditure.
• absence of fraud and conflict of interest.
• if relevant, examination of whether errors, deficiencies and irregularities revealed by the audit are of systemic nature.
4. General information related to the audit
Identification of the project
Full project name As good as new: Enhancing the behavioral and business change of the second-hand textile industry in the Central Baltic region
Project number and acronym CB0100014 – BALTIC2HAND
Priority 2 - Improved environment and resource use
Call no. Call 1 regular projects
Dates of signing the subsidy con- tract (first version)
28.03.2023
Implementation period of the pro- ject according to subsidy contract (or its latest amendment)
01.04.2023 - 31.03.2026
Identification of the auditee
Organization Tallinn Business Incubators Foundation
Legal status Foundation
Contact person
Name: Margaret Aidla Task on the project: Marketing manager Email: [email protected] Phone: +37259052098
Role of the beneficiary in the pro- ject
Lead partner
Project partner
Date when auditee signed the Partnership agreement
26.08.2023
Identification of the SLA auditors
Organization carrying out the audit The Financial Control Department of The Ministry of Finance of Es- tonia
Information of the auditor Confirmation of the impartiality (Yes/No)
Name: Henry Kibin Title: Advisor I have no conflict of interest in relation to the auditee: Yes
Information of the audit supervisor Confirmation of the impartiality (Yes/No)
Name: Mart Pechter Title: Head of the II Audit Unit I have no conflict of interest in relation to the auditee: Yes
Audit scope
Audited reporting periods (No. and dd.mm.yyyy-dd.mm.yyyy)
01.04.2023 - 30.09.2023
Approved expenditure by the Man- aging Authority
8 545,30 €
Audited expenditure 8 545,30 €
Audit coverage ratio 100 %
If less than 100% is audited, please describe the sampling method
N/A
Information on the audit process
Audit was launched on 19.11.2024
Type of the audit Only desk-based check
Includes on-the-spot check
Date(s) and place of on-the-spot check
Due to the principles of risk-based control, the nature of the pro- ject, the amount of simplified costs and the work already per- formed by the national control, it was not necessary to conduct an on-the-spot check or online meeting.
Date of online meeting
Contradictory procedure As no observations were made, the contradictory procedure is not relevant.
Date of the final version 10.12.2024
5. Summary of the audit scope, audited costs and ineligible amount
Cost cate- gory
Audit scope (approved costs by the Managing Authority)
Total amount of audited costs
Total ineligi- ble amount detected in the audit*
Fast track lump sum (Preparation cost)
Partner report No. 1
Total ap- proved costs by the MA
Staff costs
6090,00 6090,00 6090,00 0,00
Office and administra- tion
913,50 913,50 913,50 0,00
Travel and accommoda- tion
913,50 913,50 913,50 0,00
External ex- pertise and services
0,00 0,00 0,00 0,00
Equipment
48,30 48,30 48,30 0,00
Preparation cost (lump sum)
580,00 0,00 580,00 580,00 0,00
Total
580,00 7 965,3 8 545,30 8 545,30 0,00
* Note that if ineligible expenditure is detected in the cost category staff costs, it causes 15 % flat rate correction also in the cost categories office and administration and travel and accommodation. If the rea- son for ineligibility in staff costs is the incorrect amount of project working hours, also costs of project management equipment need to be corrected in the cost category equipment (amount of ineligible work- ing hours x 0,23 €).
Auditor: Henry Kibin
Date: 10.12.2024 ____________________
Signed digitally
Audit supervisor: Mart Pechter
Date: 10.12.2024 ____________________
Signed digitally
Suur-Ameerika 1 / 10122 Tallinn / 611 3558 / [email protected] / www.rahandusministeerium.ee
registrikood 70000272
Pr Anu Lõhmus
Sihtasutus Tallinna Ettevõtlusinkubaatorid
Auditi lõpparuande edastamine
Austatud proua Lõhmus
Edastame Teile projekti nr CB0100014 „BALTIC2HAND” auditi lõpparuande nr CB-1/2024.
Auditi eesmärgiks oli anda hinnang toetuse kasutamisele Vabariigi Valitsuse 12. mai 2022. a
määruse nr 53 „Perioodi 2021–2027 Euroopa Liidu ühtekuuluvuspoliitika fondide vahendite
kasutamise auditeerimine“ § 3 lõike 1 järgi.
Täname Teid koostöö ja osutatud abi eest.
Lugupidamisega
(allkirjastatud digitaalselt)
Anu Alber
finantskontrolli osakonna juhataja
auditeeriva asutuse juht
Lisa:
Auditi lõpparuanne
Sama:
Pr Tiina Sams, Riigi Tugiteenuste Keskus ([email protected]).
Teadmiseks:
Hr Urmo Merila, Riigi Tugiteenuste Keskus ([email protected]);
Pr Mairi Uusen, Riigi Tugiteenuste Keskus ([email protected]).
Henry Kibin 5885 1356
Meie 11.12.2024 nr 10-5/5573-1