| Dokumendiregister | Siseministeerium |
| Viit | 4-1/769-1 |
| Registreeritud | 06.10.2025 |
| Sünkroonitud | 07.10.2025 |
| Liik | Väljaminev kiri |
| Funktsioon | 4 Auditeerimine |
| Sari | 4-1 Siseauditi toimikud |
| Toimik | 4-1 |
| Juurdepääsupiirang | Avalik |
| Juurdepääsupiirang | |
| Adressaat | Tarmo Olgo, Krisi Pungas, Helena Ambrozevits, Edgar Reedik, Mariliis Männik, Elis Kõrvek |
| Saabumis/saatmisviis | Tarmo Olgo, Krisi Pungas, Helena Ambrozevits, Edgar Reedik, Mariliis Männik, Elis Kõrvek |
| Vastutaja | Andra Tamsalu (kantsleri juhtimisala, varade asekantsleri valdkond, rahandusosakond) |
| Originaal | Ava uues aknas |
Pikk 61 / 15065 Tallinn / [email protected] / www.siseministeerium.ee
Registrikood 70000562
Hr Tarmo Olgo
Siseministeeriumi siseauditi osakond
06.10.2025 nr 4-1/769-1
Raamatupidamise aastaaruande eelnõu
auditeerimiseks esitamine
Austatud härra Olgo
Vastuseks raamatupidamise aastaaruande auditist teavitamise kirjale nr 4-1/767-1 (02.10.2025)
edastan perioodi 01.07.2024-30.06.2025 Varjupaiga-, Rände- ja Integratsioonifondi,
piirihalduse ja viisapoliitika rahastu ning Sisejulgeolekufondi raamatupidamise aastaaruande
eelnõud auditeerimiseks.
Lugupidamisega
(allkirjastatud digitaalselt)
Tairi Pallas
osakonnajuhataja
Lisa:
1. sfc2021-ACC-2021EE65AMPR001-2024.0.pdf 2. sfc2021-ACC-2021EE65BVPR001-2024.0.pdf 3. sfc2021-ACC-2021EE65ISPR001-2024.0.pdf
Andra Tamsalu 6125194
EN 1 EN
ACCOUNTS FOR ACCOUNTING YEAR
01/07/2024 - 30/06/2025
Fund(s) concerned AMIF Accounts Fund(s) accepted by partial accept CCI 2021EE65AMPR001 Title AMIF Programme 2021-2027 for Estonia Commission decision number C(2022)7201 Commission decision date 10 Oct 2022 Version 2024.0 National reference
EN 2 EN
Table of Contents
ACCOUNTS...................................................................................................................................................3 DECLARATIONS......................................................................................................................................3 Appendix 1 .................................................................................................................................................4 Appendix 2 .................................................................................................................................................6 Appendix 3 .................................................................................................................................................8 Appendix 4 ...............................................................................................................................................11 Appendix 6 ...............................................................................................................................................13 Appendix 7 ...............................................................................................................................................14
ANNUAL CONTROL REPORT .................................................................................................................15 MANAGEMENT DECLARATION............................................................................................................16 AUDIT OPINION ........................................................................................................................................17
1. INTRODUCTION................................................................................................................................17 2. RESPONSIBILITIES OF THE MANAGING AUTHORITY.............................................................18 3. RESPONSIBILITIES OF THE AUDIT AUTHORITY ......................................................................18 4. SCOPE LIMITATION .........................................................................................................................19 5. OPINION..............................................................................................................................................20 EMPHASIS OF MATTER.......................................................................................................................21
DOCUMENTS .............................................................................................................................................22
EN 3 EN
ACCOUNTS DECLARATIONS The managing authority / the body carrying out the accounting function responsible for the programme hereby confirms that: (1) the accounts are complete, accurate and true; (2) the provisions in points (b) and (c) of Article 76(1) are respected. Representing the managing authority / the body carrying out the accounting function
Tarmo Miilits
The managing authority responsible for the programme hereby confirms that: (1) the expenditure entered into the accounts complies with applicable law and is legal and regular; (2) the provisions in the Fund-specific Regulations, Article 63(5) of the Financial Regulation and in points (a) to (e) of Article 74(1) of this Regulation are respected; (3) the provisions in Article 82 with regard to the availability of documents are respected. Representing the managing authority
Tarmo Miilits
Managing authority Date: e-Signature:
EN 4 EN
Appendix 1 Amounts entered into the accounting systems of the accounting function – point (a) of Article 98(3) This table shall not include expenditure linked to specific objectives for which enabling conditions are not fulfilled, with the exception of operations that contribute to the fulfilment of enabling conditions
Total amount of eligible expenditure entered into the accounting systems of the body
carrying out the accounting function which has been included in payment applications for the accounting year in accordance with
point (a) of Article 98(3)
Total amount of the corresponding public
contribution made or to be made in accordance with point (a) of Article 98(3)
Specific objective
Type of action
(A) (B)
1. CEAS 1. Regular actions
752,751.73 752,751.73
1. CEAS 3. Annex IV actions
1. CEAS 4. Operating support
55,834.16 55,834.16
2. Legal migration and integration
1. Regular actions
925,787.14 925,787.14
2. Legal migration and integration
3. Annex IV actions
2. Legal migration and integration
4. Operating support
3. Return 1. Regular actions
771,744.68 771,744.68
3. Return 3. Annex IV actions
64,541.95 64,541.95
3. Return 4. Operating support
30,796.23 30,796.23
4. Solidarity 1. Regular actions
4. Solidarity 3. Annex IV actions
4. Solidarity 4. Operating support
TA.36(5). 117,065.51
EN 5 EN
Total amount of eligible expenditure entered into the accounting systems of the body
carrying out the accounting function which has been included in payment applications for the accounting year in accordance with
point (a) of Article 98(3)
Total amount of the corresponding public
contribution made or to be made in accordance with point (a) of Article 98(3)
Specific objective
Type of action
(A) (B) Technical assistance - flat rate (Art. 36(5) CPR)
Grand total 2,718,521.40 2,601,455.89
EN 6 EN
Appendix 2 Amounts withdrawn during the accounting year – point (b) of Article 98(3) and Article 98(7)
Withdrawals
Total amount of expenditure included in payment applications
Corresponding public contributionSpecific objective Type of
action
(A) (B)
1. CEAS 1. Regular actions
1. CEAS 3. Annex IV actions
1. CEAS 4. Operating support
2. Legal migration and integration
1. Regular actions
2. Legal migration and integration
3. Annex IV actions
2. Legal migration and integration
4. Operating support
3. Return 1. Regular actions
3. Return 3. Annex IV actions
3. Return 4. Operating support
4. Solidarity 1. Regular actions
4. Solidarity 3. Annex IV actions
4. Solidarity 4. Operating support
TA.36(5). Technical assistance - flat rate (Art. 36(5) CPR)
0.00
Grand total 0.00
EN 7 EN
Split of amounts withdrawn during the accounting year by accounting year of declaration of the corresponding expenditure
Withdrawals
Total amount of expenditure included in payment applications
Corresponding public contribution
(A) (B)
In relation to accounting year ending 30 June 2025 (Total)
Out of which amounts corrected as a result of AA audits
Out of which amounts corrected as a result EC and ECA audits and OLAF investigations
In relation to accounting year ending 30 June 2024 (Total)
Out of which amounts corrected as a result of AA audits
Out of which amounts corrected as a result EC and ECA audits and OLAF investigations
In relation to accounting year ending 30 June 2023 (Total)
Out of which amounts corrected as a result of AA audits
Out of which amounts corrected as a result EC and ECA audits and OLAF investigations
In relation to accounting year ending 30 June 2022 (Total)
Out of which amounts corrected as a result of AA audits
Out of which amounts corrected as a result EC and ECA audits and OLAF investigations
EN 8 EN
Appendix 3 Amounts of programme contributions paid to financial instruments (cumulative from the start of the programme) - point (c) of Article 98(3)
Amount included in the first payment application and paid to the financial instrument in accordance
with Article 92 (maximum 30 % of the total amount of programme contributions committed to [the]
financial instrument[s] under the relevant funding agreement)
Corresponding cleared amount as referred to in
Article 92(3)1
Total amou nt of progr amm
e contri butio
ns paid to
finan cial
instru ment
s
Total amount of corresponding public contribution
To tal am ou nt of pro gra m me co ntr ibu tio ns pur sua nt to poi nt (b) of Art icl e
92( 2)
Total amount of corresponding
public contribution
Specific objective
Type of action
(A) (B) (C) (D)
1. CEAS 1. Regular actions
1. CEAS 3. Annex IV actions
1. CEAS 4. Operating support
2. Legal migration and integration
1. Regular actions
EN 9 EN
Amount included in the first payment application and paid to the financial instrument in accordance
with Article 92 (maximum 30 % of the total amount of programme contributions committed to [the]
financial instrument[s] under the relevant funding agreement)
Corresponding cleared amount as referred to in
Article 92(3)1
Total amou nt of progr amm
e contri butio
ns paid to
finan cial
instru ment
s
Total amount of corresponding public contribution
To tal am ou nt of pro gra m me co ntr ibu tio ns pur sua nt to poi nt (b) of Art icl e
92( 2)
Total amount of corresponding
public contribution
Specific objective
Type of action
(A) (B) (C) (D)
2. Legal migration and integration
3. Annex IV actions
2. Legal migration and integration
4. Operating support
3. Return 1. Regular actions
3. Return 3. Annex IV actions
3. Return 4. Operating support
4. Solidarity 1. Regular
EN 10 EN
Amount included in the first payment application and paid to the financial instrument in accordance
with Article 92 (maximum 30 % of the total amount of programme contributions committed to [the]
financial instrument[s] under the relevant funding agreement)
Corresponding cleared amount as referred to in
Article 92(3)1
Total amou nt of progr amm
e contri butio
ns paid to
finan cial
instru ment
s
Total amount of corresponding public contribution
To tal am ou nt of pro gra m me co ntr ibu tio ns pur sua nt to poi nt (b) of Art icl e
92( 2)
Total amount of corresponding
public contribution
Specific objective
Type of action
(A) (B) (C) (D) actions
4. Solidarity 3. Annex IV actions
4. Solidarity 4. Operating support
Grand total
1This amount shall not be included in payment applications
EN 11 EN
Appendix 4 Reconciliation of expenditure - point (d) of Article 98(3) and Article 98(7)
Total eligible expenditure included in payment applications submitted to the Commission Expenditure declared in accordance with Article 98 of the Regulation Difference Comments (obligatory in case of difference for each type of deduction in accordance with Article 98(6))
Total amount of eligible expenditure incurred by beneficiaries and paid in implementing
operations linked to specific objectives for which enabling conditions are fulfilled or operations that contribute to the fulfilment of enabling
conditions, as entered in the system of the body carrying out the accounting function
Total amount of public contribution made or to be made in implementing operations linked to
specific objectives for which enabling conditions are fulfilled or operations that contribute to the fulfilment of enabling
conditions, as entered in the system of the body carrying out the accounting function
Total amount of eligible expenditure entered into the accounting systems of the accounting function
and which has been included in payment applications submitted to the Commission linked
to specific objectives for which enabling conditions are fulfilled or to operations that
contribute to the fulfilment of enabling conditions
Total amount of the corresponding public contribution made or to be made in implementing operations linked to
specific objectives for which enabling conditions are fulfilled or to operations
that contribute to the fulfilment of enabling conditions
(E=A- C)
(F=B- D)
Expenditure subject to an
ongoing assessment of its
legality and regularity
Irregular expenditure subject to financial
corrections
Other deductions
Comments
Specific objective
Type of action
(A) (B) (C) (D) (E) (F) (G1) (G2) (G3) (G4)
1. CEAS 1. Regular actions
752,751.73 752,751.73 752,751.73 752,751.73 0.00 0.00
1. CEAS 3. Annex IV actions
1. CEAS 4. Operating support
55,834.16 55,834.16 55,834.16 55,834.16 0.00 0.00
2. Legal migration and integration
1. Regular actions
925,787.14 925,787.14 925,787.14 925,787.14 0.00 0.00
2. Legal migration and integration
3. Annex IV actions
2. Legal migration and integration
4. Operating support
3. Return 1. Regular actions
771,744.68 771,744.68 771,744.68 771,744.68 0.00 0.00
3. Return 3. Annex IV actions
64,541.95 64,541.95 64,541.95 64,541.95 0.00 0.00
3. Return 4. Operating support
30,796.23 30,796.23 30,796.23 30,796.23 0.00 0.00
4. Solidarity 1. Regular actions
4. Solidarity 3. Annex IV actions
4. Solidarity 4. Operating support
TA.36(5). Technical assistance - flat rate (Art. 36(5) CPR)
117,065.51 117,065.51 0.00
EN 12 EN
Total eligible expenditure included in payment applications submitted to the Commission Expenditure declared in accordance with Article 98 of the Regulation Difference Comments (obligatory in case of difference for each type of deduction in accordance with Article 98(6))
Total amount of eligible expenditure incurred by beneficiaries and paid in implementing
operations linked to specific objectives for which enabling conditions are fulfilled or operations that contribute to the fulfilment of enabling
conditions, as entered in the system of the body carrying out the accounting function
Total amount of public contribution made or to be made in implementing operations linked to
specific objectives for which enabling conditions are fulfilled or operations that contribute to the fulfilment of enabling
conditions, as entered in the system of the body carrying out the accounting function
Total amount of eligible expenditure entered into the accounting systems of the accounting function
and which has been included in payment applications submitted to the Commission linked
to specific objectives for which enabling conditions are fulfilled or to operations that
contribute to the fulfilment of enabling conditions
Total amount of the corresponding public contribution made or to be made in implementing operations linked to
specific objectives for which enabling conditions are fulfilled or to operations
that contribute to the fulfilment of enabling conditions
(E=A- C)
(F=B- D)
Expenditure subject to an
ongoing assessment of its
legality and regularity
Irregular expenditure subject to financial
corrections
Other deductions
Comments
Specific objective
Type of action
(A) (B) (C) (D) (E) (F) (G1) (G2) (G3) (G4)
Grand total 2,718,521.40 2,601,455.89 2,718,521.40 2,601,455.89 0.00 0.00
Out of which amounts corrected in the current accounts as a result of AA audits
Out of which amounts corrected in the current accounts as a result of EC and ECA audits and OLAF investigations
EN 13 EN
Appendix 6 Information on expenditure linked to specific objectives for which enabling conditions are not fulfilled (cumulative from the beginning of the programming period)
Amount of eligible expenditure incurred by beneficiaries and paid in implementing operations in accordance with Article 91(3)(a) or (c) or Union contribution pursuant to Article 91(4) linked to non-fulfilled enabling conditions within the meaning
of Article 15(5) or (6), with the exception of operations that contribute to the fulfilment of enabling conditions
Amount of eligible expenditure incurred by beneficiaries and paid in implementing operations in accordance with Article 91(3)(a) or (c) or Union contribution pursuant to Article 91(4) linked to fulfilled enabling conditions within the meaning
of Article 15(5) or (6), or contributing to the fulfilment of enabling conditionsCalculation basis (public or total)
Total Public Total Public Specific objective Type of
action
(A) (B) (C) (D) (E)
1. CEAS 1. Regular actions
Total 900,739.67 900,739.67
1. CEAS 3. Annex IV actions
Total
1. CEAS 4. Operating support
Total 80,399.83 80,399.83
2. Legal migration and integration
1. Regular actions
Total 951,260.23 951,260.23
2. Legal migration and integration
3. Annex IV actions
Total
2. Legal migration and integration
4. Operating support
Total
3. Return 1. Regular actions
Total 1,029,845.72 1,029,845.72
3. Return 3. Annex IV actions
Total 64,541.95 64,541.95
3. Return 4. Operating support
Total 47,655.03 47,655.03
4. Solidarity 1. Regular actions
Total
4. Solidarity 3. Annex IV actions
Total
4. Solidarity 4. Operating support
Total
TA.36(5). Technical assistance - flat rate (Art. 36(5) CPR)
138,349.90
Grand total 3,212,792.33 3,074,442.43
EN 14 EN
Appendix 7 Advances paid in the context of State aid under Article 91(5) (cumulative from the start of the programme)
Total amount paid as advances1
Amount which has been covered by expenditure paid by beneficiaries within three years following the year of the payment of the advance
Amount which has not been covered by expenditure paid by beneficiaries and for which the 3 year period has not yet elapsed
Specific objective Type of action
(A) (B) (C)
1. CEAS 1. Regular actions
1. CEAS 3. Annex IV actions
1. CEAS 4. Operating support
2. Legal migration and integration
1. Regular actions
2. Legal migration and integration
3. Annex IV actions
2. Legal migration and integration
4. Operating support
3. Return 1. Regular actions
3. Return 3. Annex IV actions
3. Return 4. Operating support
4. Solidarity 1. Regular actions
4. Solidarity 3. Annex IV actions
4. Solidarity 4. Operating support
Grand total
1 This amount is included in the total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations as mentioned in the payment application. As State aid is by nature public expenditure, this total amount is equal to public expenditure.
EN 15 EN
ANNUAL CONTROL REPORT Annual control report covering this programme, linked with this accounts version
EN 16 EN
MANAGEMENT DECLARATION Management declaration - point (f) of Article 74(1) I/We, the undersigned Tarmo Miilits, Permanent Secretary, Head of the managing authority for the programme 2021EE65AMPR001 "AMIF Programme 2021-2027 for Estonia" based on the implementation of the "AMIF Programme 2021-2027 for Estonia" during the accounting year ended 30 June 2025, based on my/our own judgment and on all information available to me/us at the date of the accounts submitted to the Commission, including the results from management verifications carried out in accordance with Article 74 of Regulation (EU) 2021/1060 of the European Parliament and of the Council1 and from audits in relation to the expenditure included in the payment applications submitted to the Commission in respect of the accounting year ended 30 June 2025, and taking into account my/our obligations under Regulation (EU) 2021/1060 hereby declare that: (a) the information in the accounts is properly presented, complete and accurate in accordance with Article 98 of Regulation (EU) 2021/1060, (b) the expenditure entered in the accounts complies with applicable law and was used for its intended purpose,
I/We confirm that irregularities identified in the final audit and control reports in relation to the accounting year have been appropriately treated in the accounts, in particular to comply with Article 98 for submitting accounts. I/We also confirm that expenditure which is subject to an ongoing assessment of its legality and regularity has been excluded from the accounts pending conclusion of the assessment, for possible inclusion in a payment application in a subsequent accounting year.
Furthermore, I/we confirm the reliability of data relating to indicators, milestones and the progress of the programme.
I/we also confirm that effective and proportionate anti-fraud measures are in place and that these take account of the risks identified in that respect.
Finally, I/we confirm that I/we am/are not aware of any undisclosed reputational matter related to the implementation of the programme.
Date: On behalf of: Tarmo Miilits, Permanent Secretary e-Signature: 1 Regulation (EU) 2021/1060 of the European Parliament and of the Council of 24 June 2021 laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, the Just Transition Fund and the European Maritime Fisheries and Aquaculture Fund and financial rules for those and for the Asylum, Migration and Integration Fund, the Internal Security Fund and the Instrument for Financial Support for Border Management and Visa Policy (OJ L 231, 30.6.2021, p. 159)
EN 17 EN
AUDIT OPINION
Accounts
Legality and Regularity
Management & Control System
Audit opinion
1. INTRODUCTION I, the undersigned, representing Internal Audit Department of the Estonian Ministry of the Interior, independent in the sense of Article 71(2) of Regulation (EU) 2021/1060 of the European Parliament and of the Council 1, have audited (i) the accounts for the accounting year started on 1 July 2024 and ended 30 June 2025 and dated (hereafter 'the accounts'), (ii) the legality and regularity of the expenditure for which reimbursement has been requested from the Commission in reference to the accounting year (and included in the accounts), and (iii) the functioning of the management and control system, and verified the management declaration in relation to the programme 2021EE65AMPR001, "AMIF Programme 2021-2027 for Estonia" (hereafter 'the programme') in order to issue an audit opinion in accordance with point (a) of Article 77(3).
Date: e-Signature:
1 Regulation (EU) 2021/1060 of the European Parliament and of the Council of 24 June 2021 laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, the Just Transition Fund and the European Maritime Fisheries and Aquaculture Fund and financial rules for those and for the Asylum, Migration and Integration Fund, the Internal Security Fund and the Instrument for Financial Support for Border Management and Visa Policy (OJ L 231, 30.6.2021, p. 159)
EN 18 EN
2. RESPONSIBILITIES OF THE MANAGING AUTHORITY Estonian Ministry of the Interior identified as the managing authority of the programme, is responsible to ensure proper functioning of the management and control system in regard to the functions and tasks provided for in Articles 72 to 75. In addition, the Estonian Ministry of the Interior is responsible to confirm the completeness, accuracy and veracity of the accounts, as required in Article 76 of Regulation (EU) 2021/1060 (and Article 46 of Regulation (EU) 2021/1059 of the European Parliament and of the Council 1 2
Moreover, in accordance with Article 74 of Regulation (EU) 2021/1060 it is the responsibility of the managing authority to confirm that the expenditure entered in the accounts is legal and regular and complies with applicable law. 1 Regulation (EU) 2021/1059 of 24 June 2021 on specific provisions for the European territorial cooperation goal (Interreg) supported by the European Regional Development Fund and external financing instruments (OJ L 231, 30.6.2021, p. 94). 2 To be included in case of Interreg programmes.
3. RESPONSIBILITIES OF THE AUDIT AUTHORITY
As established by Article 77 of Regulation (EU) 2021/1060, my responsibility is to independently express on opinion on the completeness, accuracy and veracity of the accounts, whether expenditure for which reimbursement has been requested from the Commission and which is included in the accounts is legal and regular, and whether the management and control system put in place functions properly.
My responsibility is also to include in the opinion a statement as to whether the audit work puts in doubt the assertions made in the management declaration.
The audits in respect of the programme were carried out in accordance with the audit strategy and complied with internationally accepted audit standards. Those standards require that the audit authority complies with ethical requirements, plans and performs the audit work in order to obtain reasonable assurance for the purpose of the audit opinion.
An audit involves performing procedures to obtain sufficient and appropriate evidence to support the opinion set out below. The procedures performed depend on the auditor's professional judgement, including assessing the risk of material non-compliance, whether due to fraud or error. The audit procedures performed are those that I believe to be appropriate in the circumstances and comply with the requirements of Regulation (EU) 2021/1060.
I believe that the audit evidence gathered is sufficient and appropriate to provide the basis for my opinion.
The summary of the main findings drawn from the audits in respect of the programme are reported in the attached annual control report in accordance with point (b) of Article 77(3) of Regulation (EU) 2021/1060.
EN 19 EN
4. SCOPE LIMITATION
There were no limitations on the audit scope.
EN 20 EN
5. OPINION
EN 21 EN
EMPHASIS OF MATTER
EN 22 EN
DOCUMENTS
Document title Document type Document date Local reference Commission reference Files Sent date Sent by
EN 1 EN
ACCOUNTS FOR ACCOUNTING YEAR
01/07/2024 - 30/06/2025
Fund(s) concerned BMVI Accounts Fund(s) accepted by partial accept CCI 2021EE65BVPR001 Title BMVI programme 2021-2027 for Estonia Commission decision number C(2025)3844 Commission decision date 10 Jun 2025 Version 2024.0 National reference
EN 2 EN
Table of Contents
ACCOUNTS...................................................................................................................................................3 DECLARATIONS......................................................................................................................................3 Appendix 1 .................................................................................................................................................4 Appendix 2 .................................................................................................................................................5 Appendix 3 .................................................................................................................................................7 Appendix 4 ...............................................................................................................................................10 Appendix 6 ...............................................................................................................................................11 Appendix 7 ...............................................................................................................................................12
ANNUAL CONTROL REPORT .................................................................................................................13 MANAGEMENT DECLARATION............................................................................................................14 AUDIT OPINION ........................................................................................................................................15
1. INTRODUCTION................................................................................................................................15 2. RESPONSIBILITIES OF THE MANAGING AUTHORITY.............................................................16 3. RESPONSIBILITIES OF THE AUDIT AUTHORITY ......................................................................16 4. SCOPE LIMITATION .........................................................................................................................17 5. OPINION..............................................................................................................................................18 EMPHASIS OF MATTER.......................................................................................................................19
DOCUMENTS .............................................................................................................................................20
EN 3 EN
ACCOUNTS DECLARATIONS The managing authority / the body carrying out the accounting function responsible for the programme hereby confirms that: (1) the accounts are complete, accurate and true; (2) the provisions in points (b) and (c) of Article 76(1) are respected. Representing the managing authority / the body carrying out the accounting function
Tarmo Miilits
The managing authority responsible for the programme hereby confirms that: (1) the expenditure entered into the accounts complies with applicable law and is legal and regular; (2) the provisions in the Fund-specific Regulations, Article 63(5) of the Financial Regulation and in points (a) to (e) of Article 74(1) of this Regulation are respected; (3) the provisions in Article 82 with regard to the availability of documents are respected. Representing the managing authority
Tarmo Miilits
Managing authority Date: e-Signature:
EN 4 EN
Appendix 1 Amounts entered into the accounting systems of the accounting function – point (a) of Article 98(3) This table shall not include expenditure linked to specific objectives for which enabling conditions are not fulfilled, with the exception of operations that contribute to the fulfilment of enabling conditions
Total amount of eligible expenditure entered into the accounting systems of the body carrying out the accounting function
which has been included in payment applications for the accounting year in
accordance with point (a) of Article 98(3)
Total amount of the corresponding public
contribution made or to be made in accordance with point (a) of Article 98(3)
Specific objective Type of action
(A) (B)
1. European integrated border management
1. Regular actions
4,959,112.90 4,959,112.90
1. European integrated border management
2. Specific actions
610,103.52 610,103.52
1. European integrated border management
3. Annex IV actions
566,224.63 566,224.63
1. European integrated border management
4. Operating support
1,737,460.22 1,737,460.22
1. European integrated border management
7. ETIAS regulation Art. 85(2)
1. European integrated border management
8. ETIAS regulation Art. 85(3)
2. Common visa policy
1. Regular actions
429,778.15 429,778.15
2. Common visa policy
3. Annex IV actions
2. Common visa policy
4. Operating support
TA.36(5). Technical assistance - flat rate (Art. 36(5) CPR)
379,111.50
Grand total 8,681,790.92 8,302,679.42
EN 5 EN
Appendix 2 Amounts withdrawn during the accounting year – point (b) of Article 98(3) and Article 98(7)
Withdrawals
Total amount of expenditure included in payment
applications
Corresponding public contributionSpecific objective Type of action
(A) (B)
1. European integrated border management
1. Regular actions
1. European integrated border management
2. Specific actions
1. European integrated border management
3. Annex IV actions
1. European integrated border management
4. Operating support
1. European integrated border management
7. ETIAS regulation Art. 85(2)
1. European integrated border management
8. ETIAS regulation Art. 85(3)
2. Common visa policy 1. Regular actions
2. Common visa policy 3. Annex IV actions
2. Common visa policy 4. Operating support
TA.36(5). Technical assistance - flat rate (Art. 36(5) CPR)
0.00
Grand total 0.00
EN 6 EN
Split of amounts withdrawn during the accounting year by accounting year of declaration of the corresponding expenditure
Withdrawals
Total amount of expenditure included in payment applications
Corresponding public contribution
(A) (B)
In relation to accounting year ending 30 June 2025 (Total)
Out of which amounts corrected as a result of AA audits
Out of which amounts corrected as a result EC and ECA audits and OLAF investigations
In relation to accounting year ending 30 June 2024 (Total)
Out of which amounts corrected as a result of AA audits
Out of which amounts corrected as a result EC and ECA audits and OLAF investigations
In relation to accounting year ending 30 June 2023 (Total)
Out of which amounts corrected as a result of AA audits
Out of which amounts corrected as a result EC and ECA audits and OLAF investigations
In relation to accounting year ending 30 June 2022 (Total)
Out of which amounts corrected as a result of AA audits
Out of which amounts corrected as a result EC and ECA audits and OLAF investigations
EN 7 EN
Appendix 3 Amounts of programme contributions paid to financial instruments (cumulative from the start of the programme) - point (c) of Article 98(3)
Amount included in the first payment application and paid to the financial instrument in
accordance with Article 92 (maximum 30 % of the total amount of programme contributions
committed to [the] financial instrument[s] under the relevant funding agreement)
Corresponding cleared amount as referred to in
Article 92(3)1
Total amou nt of progr amm
e contr ibuti ons paid to
finan cial instr umen
ts
Total amount of corresponding public contribution
To tal am ou nt of pro gra m me co ntr ibu tio ns pur sua nt to poi nt (b) of Art icl e
92( 2)
Total amount of corresponding
public contribution
Specific objective
Type of action
(A) (B) (C) (D)
1. European integrated border management
1. Regular actions
1. European integrated border management
2. Specific actions
1. European integrated border
3. Annex IV actions
EN 8 EN
Amount included in the first payment application and paid to the financial instrument in
accordance with Article 92 (maximum 30 % of the total amount of programme contributions
committed to [the] financial instrument[s] under the relevant funding agreement)
Corresponding cleared amount as referred to in
Article 92(3)1
Total amou nt of progr amm
e contr ibuti ons paid to
finan cial instr umen
ts
Total amount of corresponding public contribution
To tal am ou nt of pro gra m me co ntr ibu tio ns pur sua nt to poi nt (b) of Art icl e
92( 2)
Total amount of corresponding
public contribution
Specific objective
Type of action
(A) (B) (C) (D) management
1. European integrated border management
4. Operating support
1. European integrated border management
7. ETIAS regulation Art. 85(2)
1. European integrated border management
8. ETIAS regulation Art. 85(3)
2. Common visa policy
1. Regular actions
EN 9 EN
Amount included in the first payment application and paid to the financial instrument in
accordance with Article 92 (maximum 30 % of the total amount of programme contributions
committed to [the] financial instrument[s] under the relevant funding agreement)
Corresponding cleared amount as referred to in
Article 92(3)1
Total amou nt of progr amm
e contr ibuti ons paid to
finan cial instr umen
ts
Total amount of corresponding public contribution
To tal am ou nt of pro gra m me co ntr ibu tio ns pur sua nt to poi nt (b) of Art icl e
92( 2)
Total amount of corresponding
public contribution
Specific objective
Type of action
(A) (B) (C) (D)
2. Common visa policy
3. Annex IV actions
2. Common visa policy
4. Operating support
Grand total
1This amount shall not be included in payment applications
EN 10 EN
Appendix 4 Reconciliation of expenditure - point (d) of Article 98(3) and Article 98(7)
Total eligible expenditure included in payment applications submitted to the Commission Expenditure declared in accordance with Article 98 of the Regulation Difference Comments (obligatory in case of difference for each type of deduction in accordance with Article 98(6))
Total amount of eligible expenditure incurred by beneficiaries and paid in implementing
operations linked to specific objectives for which enabling conditions are fulfilled or
operations that contribute to the fulfilment of enabling conditions, as entered in the system of the body carrying out the accounting function
Total amount of public contribution made or to be made in implementing operations linked
to specific objectives for which enabling conditions are fulfilled or operations that contribute to the fulfilment of enabling
conditions, as entered in the system of the body carrying out the accounting function
Total amount of eligible expenditure entered into the accounting systems of the accounting function and which has been included in payment applications submitted to the
Commission linked to specific objectives for which enabling conditions are fulfilled or to operations that contribute to the fulfilment of
enabling conditions
Total amount of the corresponding public contribution made or to be made in implementing operations linked to specific objectives for which enabling conditions are fulfilled or to operations
that contribute to the fulfilment of enabling conditions
(E=A- C)
(F=B- D)
Expenditure subject to an
ongoing assessment of its
legality and regularity
Irregular expenditure subject to financial
corrections
Other deductions
Comments
Specific objective Type of action
(A) (B) (C) (D) (E) (F) (G1) (G2) (G3) (G4)
1. European integrated border management
1. Regular actions
4,959,112.90 4,959,112.90 4,959,112.90 4,959,112.90 0.00 0.00
1. European integrated border management
2. Specific actions
610,103.52 610,103.52 610,103.52 610,103.52 0.00 0.00
1. European integrated border management
3. Annex IV actions
566,224.63 566,224.63 566,224.63 566,224.63 0.00 0.00
1. European integrated border management
4. Operating support
1,737,460.22 1,737,460.22 1,737,460.22 1,737,460.22 0.00 0.00
1. European integrated border management
7. ETIAS regulation Art. 85(2)
1. European integrated border management
8. ETIAS regulation Art. 85(3)
2. Common visa policy
1. Regular actions
429,778.15 429,778.15 429,778.15 429,778.15 0.00 0.00
2. Common visa policy
3. Annex IV actions
2. Common visa policy
4. Operating support
TA.36(5). Technical assistance - flat rate (Art. 36(5) CPR)
379,111.50 379,111.50 0.00
Grand total 8,681,790.92 8,302,679.42 8,681,790.92 8,302,679.42 0.00 0.00
Out of which amounts corrected in the current accounts as a result of AA audits
Out of which amounts corrected in the current accounts as a result of EC and ECA audits and OLAF investigations
EN 11 EN
Appendix 6 Information on expenditure linked to specific objectives for which enabling conditions are not fulfilled (cumulative from the beginning of the programming period)
Amount of eligible expenditure incurred by beneficiaries and paid in implementing operations in accordance with Article 91(3)(a) or (c) or Union contribution pursuant to Article 91(4) linked to non-fulfilled enabling conditions within the
meaning of Article 15(5) or (6), with the exception of operations that contribute to the fulfilment of enabling conditions
Amount of eligible expenditure incurred by beneficiaries and paid in implementing operations in accordance with Article 91(3)(a) or (c) or Union contribution pursuant to Article 91(4) linked to fulfilled enabling conditions within the
meaning of Article 15(5) or (6), or contributing to the fulfilment of enabling conditionsCalculation basis (public or total)
Total Public Total Public Specific objective Type of action
(A) (B) (C) (D) (E)
1. European integrated border management
1. Regular actions
Total 5,229,291.87 5,229,291.87
1. European integrated border management
2. Specific actions
Total 674,729.66 674,729.66
1. European integrated border management
3. Annex IV actions
Total 566,224.63 566,224.63
1. European integrated border management
4. Operating support
Total 2,253,414.16 2,253,414.16
1. European integrated border management
7. ETIAS regulation Art. 85(2)
Total
1. European integrated border management
8. ETIAS regulation Art. 85(3)
Total
2. Common visa policy 1. Regular actions
Total 463,217.83 463,217.83
2. Common visa policy 3. Annex IV actions
Total
2. Common visa policy 4. Operating support
Total
TA.36(5). Technical assistance - flat rate (Art. 36(5) CPR)
419,482.07
Grand total 9,606,360.22 9,186,878.15
EN 12 EN
Appendix 7 Advances paid in the context of State aid under Article 91(5) (cumulative from the start of the programme)
Total amount paid as advances1
Amount which has been covered by expenditure paid by beneficiaries within three years following the year of the payment of the advance
Amount which has not been covered by expenditure paid by beneficiaries and for which the 3 year period has not yet elapsed
Specific objective Type of action
(A) (B) (C)
1. European integrated border management
1. Regular actions
1. European integrated border management
2. Specific actions
1. European integrated border management
3. Annex IV actions
1. European integrated border management
4. Operating support
1. European integrated border management
7. ETIAS regulation Art. 85(2)
1. European integrated border management
8. ETIAS regulation Art. 85(3)
2. Common visa policy 1. Regular actions
2. Common visa policy 3. Annex IV actions
2. Common visa policy 4. Operating support
Grand total
1 This amount is included in the total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations as mentioned in the payment application. As State aid is by nature public expenditure, this total amount is equal to public expenditure.
EN 13 EN
ANNUAL CONTROL REPORT Annual control report covering this programme, linked with this accounts version
EN 14 EN
MANAGEMENT DECLARATION Management declaration - point (f) of Article 74(1) I/We, the undersigned Tarmo Miilits, Permanent Secretary, Head of the managing authority for the programme 2021EE65BVPR001 "BMVI programme 2021-2027 for Estonia" based on the implementation of the "BMVI programme 2021-2027 for Estonia" during the accounting year ended 30 June 2025, based on my/our own judgment and on all information available to me/us at the date of the accounts submitted to the Commission, including the results from management verifications carried out in accordance with Article 74 of Regulation (EU) 2021/1060 of the European Parliament and of the Council1 and from audits in relation to the expenditure included in the payment applications submitted to the Commission in respect of the accounting year ended 30 June 2025, and taking into account my/our obligations under Regulation (EU) 2021/1060 hereby declare that: (a) the information in the accounts is properly presented, complete and accurate in accordance with Article 98 of Regulation (EU) 2021/1060, (b) the expenditure entered in the accounts complies with applicable law and was used for its intended purpose,
I/We confirm that irregularities identified in the final audit and control reports in relation to the accounting year have been appropriately treated in the accounts, in particular to comply with Article 98 for submitting accounts. I/We also confirm that expenditure which is subject to an ongoing assessment of its legality and regularity has been excluded from the accounts pending conclusion of the assessment, for possible inclusion in a payment application in a subsequent accounting year.
Furthermore, I/we confirm the reliability of data relating to indicators, milestones and the progress of the programme.
I/we also confirm that effective and proportionate anti-fraud measures are in place and that these take account of the risks identified in that respect.
Finally, I/we confirm that I/we am/are not aware of any undisclosed reputational matter related to the implementation of the programme.
Date: On behalf of: Tarmo Miilits, Permanent Secretary e-Signature: 1 Regulation (EU) 2021/1060 of the European Parliament and of the Council of 24 June 2021 laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, the Just Transition Fund and the European Maritime Fisheries and Aquaculture Fund and financial rules for those and for the Asylum, Migration and Integration Fund, the Internal Security Fund and the Instrument for Financial Support for Border Management and Visa Policy (OJ L 231, 30.6.2021, p. 159)
EN 15 EN
AUDIT OPINION
Accounts
Legality and Regularity
Management & Control System
Audit opinion
1. INTRODUCTION I, the undersigned, representing The Internal Audit Department of the Estonian Ministry of the Interior, independent in the sense of Article 71(2) of Regulation (EU) 2021/1060 of the European Parliament and of the Council 1, have audited (i) the accounts for the accounting year started on 1 July 2024 and ended 30 June 2025 and dated (hereafter 'the accounts'), (ii) the legality and regularity of the expenditure for which reimbursement has been requested from the Commission in reference to the accounting year (and included in the accounts), and (iii) the functioning of the management and control system, and verified the management declaration in relation to the programme 2021EE65BVPR001, "BMVI programme 2021-2027 for Estonia" (hereafter 'the programme') in order to issue an audit opinion in accordance with point (a) of Article 77(3).
Date: e-Signature:
1 Regulation (EU) 2021/1060 of the European Parliament and of the Council of 24 June 2021 laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, the Just Transition Fund and the European Maritime Fisheries and Aquaculture Fund and financial rules for those and for the Asylum, Migration and Integration Fund, the Internal Security Fund and the Instrument for Financial Support for Border Management and Visa Policy (OJ L 231, 30.6.2021, p. 159)
EN 16 EN
2. RESPONSIBILITIES OF THE MANAGING AUTHORITY Estonian Ministry of the Interior identified as the managing authority of the programme, is responsible to ensure proper functioning of the management and control system in regard to the functions and tasks provided for in Articles 72 to 75. In addition, the Estonian Ministry of the Interior is responsible to confirm the completeness, accuracy and veracity of the accounts, as required in Article 76 of Regulation (EU) 2021/1060 (and Article 46 of Regulation (EU) 2021/1059 of the European Parliament and of the Council 1 2
Moreover, in accordance with Article 74 of Regulation (EU) 2021/1060 it is the responsibility of the managing authority to confirm that the expenditure entered in the accounts is legal and regular and complies with applicable law. 1 Regulation (EU) 2021/1059 of 24 June 2021 on specific provisions for the European territorial cooperation goal (Interreg) supported by the European Regional Development Fund and external financing instruments (OJ L 231, 30.6.2021, p. 94). 2 To be included in case of Interreg programmes.
3. RESPONSIBILITIES OF THE AUDIT AUTHORITY
As established by Article 77 of Regulation (EU) 2021/1060, my responsibility is to independently express on opinion on the completeness, accuracy and veracity of the accounts, whether expenditure for which reimbursement has been requested from the Commission and which is included in the accounts is legal and regular, and whether the management and control system put in place functions properly.
My responsibility is also to include in the opinion a statement as to whether the audit work puts in doubt the assertions made in the management declaration.
The audits in respect of the programme were carried out in accordance with the audit strategy and complied with internationally accepted audit standards. Those standards require that the audit authority complies with ethical requirements, plans and performs the audit work in order to obtain reasonable assurance for the purpose of the audit opinion.
An audit involves performing procedures to obtain sufficient and appropriate evidence to support the opinion set out below. The procedures performed depend on the auditor's professional judgement, including assessing the risk of material non-compliance, whether due to fraud or error. The audit procedures performed are those that I believe to be appropriate in the circumstances and comply with the requirements of Regulation (EU) 2021/1060.
I believe that the audit evidence gathered is sufficient and appropriate to provide the basis for my opinion.
The summary of the main findings drawn from the audits in respect of the programme are reported in the attached annual control report in accordance with point (b) of Article 77(3) of Regulation (EU) 2021/1060.
EN 17 EN
4. SCOPE LIMITATION
There were no limitations on the audit scope.
EN 18 EN
5. OPINION
EN 19 EN
EMPHASIS OF MATTER
EN 20 EN
DOCUMENTS
Document title Document type Document date Local reference Commission reference Files Sent date Sent by
EN 1 EN
ACCOUNTS FOR ACCOUNTING YEAR
01/07/2024 - 30/06/2025
Fund(s) concerned ISF Accounts Fund(s) accepted by partial accept CCI 2021EE65ISPR001 Title ISF Programme for Estonia 2021-2027 Commission decision number C(2022)7920 Commission decision date 27 Oct 2022 Version 2024.0 National reference
EN 2 EN
Table of Contents
ACCOUNTS...................................................................................................................................................3 DECLARATIONS......................................................................................................................................3 Appendix 1 .................................................................................................................................................4 Appendix 2 .................................................................................................................................................5 Appendix 3 .................................................................................................................................................7 Appendix 4 ...............................................................................................................................................10 Appendix 6 ...............................................................................................................................................11 Appendix 7 ...............................................................................................................................................12
ANNUAL CONTROL REPORT .................................................................................................................13 MANAGEMENT DECLARATION............................................................................................................14 AUDIT OPINION ........................................................................................................................................15
1. INTRODUCTION................................................................................................................................15 2. RESPONSIBILITIES OF THE MANAGING AUTHORITY.............................................................16 3. RESPONSIBILITIES OF THE AUDIT AUTHORITY ......................................................................16 4. SCOPE LIMITATION .........................................................................................................................17 5. OPINION..............................................................................................................................................18 EMPHASIS OF MATTER.......................................................................................................................19
DOCUMENTS .............................................................................................................................................20
EN 3 EN
ACCOUNTS DECLARATIONS The managing authority / the body carrying out the accounting function responsible for the programme hereby confirms that: (1) the accounts are complete, accurate and true; (2) the provisions in points (b) and (c) of Article 76(1) are respected. Representing the managing authority / the body carrying out the accounting function
Tarmo Miilits
The managing authority responsible for the programme hereby confirms that: (1) the expenditure entered into the accounts complies with applicable law and is legal and regular; (2) the provisions in the Fund-specific Regulations, Article 63(5) of the Financial Regulation and in points (a) to (e) of Article 74(1) of this Regulation are respected; (3) the provisions in Article 82 with regard to the availability of documents are respected. Representing the managing authority
Tarmo Miilits
Managing authority Date: e-Signature:
EN 4 EN
Appendix 1 Amounts entered into the accounting systems of the accounting function – point (a) of Article 98(3) This table shall not include expenditure linked to specific objectives for which enabling conditions are not fulfilled, with the exception of operations that contribute to the fulfilment of enabling conditions
Total amount of eligible expenditure entered into the accounting systems of the body carrying out the accounting function
which has been included in payment applications for the accounting year in
accordance with point (a) of Article 98(3)
Total amount of the corresponding public
contribution made or to be made in accordance with point (a) of Article 98(3)
Specific objective Type of action
(A) (B)
1. Exchange of information
1. Regular actions
690,863.32 690,863.32
1. Exchange of information
3. Annex IV actions
549,945.16 549,945.16
1. Exchange of information
4. Operating support
853,597.55 853,597.55
2. Cross-border cooperation
1. Regular actions
182,091.38 182,091.38
2. Cross-border cooperation
2. Specific actions
71,690.04 71,690.04
2. Cross-border cooperation
3. Annex IV actions
3. Preventing and combating crime
1. Regular actions
1,483,690.45 1,483,690.45
3. Preventing and combating crime
2. Specific actions
118,258.23 118,258.23
3. Preventing and combating crime
3. Annex IV actions
401,244.99 401,244.99
3. Preventing and combating crime
4. Operating support
238,882.60 238,882.60
TA.36(5). Technical assistance - flat rate (Art. 36(5) CPR)
208,271.40
Grand total 4,798,535.12 4,590,263.72
EN 5 EN
Appendix 2 Amounts withdrawn during the accounting year – point (b) of Article 98(3) and Article 98(7)
Withdrawals
Total amount of expenditure included in payment applications
Corresponding public contributionSpecific objective Type of
action
(A) (B)
1. Exchange of information 1. Regular actions
1. Exchange of information 3. Annex IV actions
1. Exchange of information 4. Operating support
2. Cross-border cooperation 1. Regular actions
2. Cross-border cooperation 2. Specific actions
2. Cross-border cooperation 3. Annex IV actions
3. Preventing and combating crime
1. Regular actions
3. Preventing and combating crime
2. Specific actions
3. Preventing and combating crime
3. Annex IV actions
3. Preventing and combating crime
4. Operating support
TA.36(5). Technical assistance - flat rate (Art. 36(5) CPR)
0.00
Grand total 0.00
EN 6 EN
Split of amounts withdrawn during the accounting year by accounting year of declaration of the corresponding expenditure
Withdrawals
Total amount of expenditure included in payment applications
Corresponding public contribution
(A) (B)
In relation to accounting year ending 30 June 2025 (Total)
Out of which amounts corrected as a result of AA audits
Out of which amounts corrected as a result EC and ECA audits and OLAF investigations
In relation to accounting year ending 30 June 2024 (Total)
Out of which amounts corrected as a result of AA audits
Out of which amounts corrected as a result EC and ECA audits and OLAF investigations
In relation to accounting year ending 30 June 2023 (Total)
Out of which amounts corrected as a result of AA audits
Out of which amounts corrected as a result EC and ECA audits and OLAF investigations
In relation to accounting year ending 30 June 2022 (Total)
Out of which amounts corrected as a result of AA audits
Out of which amounts corrected as a result EC and ECA audits and OLAF investigations
EN 7 EN
Appendix 3 Amounts of programme contributions paid to financial instruments (cumulative from the start of the programme) - point (c) of Article 98(3)
Amount included in the first payment application and paid to the financial instrument in accordance
with Article 92 (maximum 30 % of the total amount of programme contributions committed to
[the] financial instrument[s] under the relevant funding agreement)
Corresponding cleared amount as referred to in
Article 92(3)1
Total amou nt of progr amm
e contr ibuti ons paid to
finan cial
instru ment
s
Total amount of corresponding public contribution
To tal am ou nt of pro gra m me co ntr ibu tio ns pur sua nt to poi nt (b) of Art icl e
92( 2)
Total amount of corresponding
public contribution
Specific objective
Type of action
(A) (B) (C) (D)
1. Exchange of information
1. Regular actions
1. Exchange of information
3. Annex IV actions
1. Exchange of information
4. Operating support
2. Cross- border cooperation
1. Regular actions
EN 8 EN
Amount included in the first payment application and paid to the financial instrument in accordance
with Article 92 (maximum 30 % of the total amount of programme contributions committed to
[the] financial instrument[s] under the relevant funding agreement)
Corresponding cleared amount as referred to in
Article 92(3)1
Total amou nt of progr amm
e contr ibuti ons paid to
finan cial
instru ment
s
Total amount of corresponding public contribution
To tal am ou nt of pro gra m me co ntr ibu tio ns pur sua nt to poi nt (b) of Art icl e
92( 2)
Total amount of corresponding
public contribution
Specific objective
Type of action
(A) (B) (C) (D)
2. Cross- border cooperation
2. Specific actions
2. Cross- border cooperation
3. Annex IV actions
3. Preventing and combating crime
1. Regular actions
3. Preventing and combating crime
2. Specific actions
3. Preventing and combating
3. Annex IV actions
EN 9 EN
Amount included in the first payment application and paid to the financial instrument in accordance
with Article 92 (maximum 30 % of the total amount of programme contributions committed to
[the] financial instrument[s] under the relevant funding agreement)
Corresponding cleared amount as referred to in
Article 92(3)1
Total amou nt of progr amm
e contr ibuti ons paid to
finan cial
instru ment
s
Total amount of corresponding public contribution
To tal am ou nt of pro gra m me co ntr ibu tio ns pur sua nt to poi nt (b) of Art icl e
92( 2)
Total amount of corresponding
public contribution
Specific objective
Type of action
(A) (B) (C) (D) crime
3. Preventing and combating crime
4. Operating support
Grand total
1This amount shall not be included in payment applications
EN 10 EN
Appendix 4 Reconciliation of expenditure - point (d) of Article 98(3) and Article 98(7)
Total eligible expenditure included in payment applications submitted to the Commission Expenditure declared in accordance with Article 98 of the Regulation Difference Comments (obligatory in case of difference for each type of deduction in accordance with Article 98(6))
Total amount of eligible expenditure incurred by beneficiaries and paid in implementing
operations linked to specific objectives for which enabling conditions are fulfilled or
operations that contribute to the fulfilment of enabling conditions, as entered in the system of the body carrying out the accounting function
Total amount of public contribution made or to be made in implementing operations linked to
specific objectives for which enabling conditions are fulfilled or operations that contribute to the fulfilment of enabling
conditions, as entered in the system of the body carrying out the accounting function
Total amount of eligible expenditure entered into the accounting systems of the accounting
function and which has been included in payment applications submitted to the Commission linked
to specific objectives for which enabling conditions are fulfilled or to operations that
contribute to the fulfilment of enabling conditions
Total amount of the corresponding public contribution made or to be made in implementing operations linked to
specific objectives for which enabling conditions are fulfilled or to operations
that contribute to the fulfilment of enabling conditions
(E=A- C)
(F=B- D)
Expenditure subject to an
ongoing assessment of its
legality and regularity
Irregular expenditure subject to financial
corrections
Other deductions
Comments
Specific objective
Type of action
(A) (B) (C) (D) (E) (F) (G1) (G2) (G3) (G4)
1. Exchange of information
1. Regular actions
690,863.32 690,863.32 690,863.32 690,863.32 0.00 0.00
1. Exchange of information
3. Annex IV actions
549,945.16 549,945.16 549,945.16 549,945.16 0.00 0.00
1. Exchange of information
4. Operating support
853,597.55 853,597.55 853,597.55 853,597.55 0.00 0.00
2. Cross-border cooperation
1. Regular actions
182,091.38 182,091.38 182,091.38 182,091.38 0.00 0.00
2. Cross-border cooperation
2. Specific actions
71,690.04 71,690.04 71,690.04 71,690.04 0.00 0.00
2. Cross-border cooperation
3. Annex IV actions
3. Preventing and combating crime
1. Regular actions
1,483,690.45 1,483,690.45 1,483,690.45 1,483,690.45 0.00 0.00
3. Preventing and combating crime
2. Specific actions
118,258.23 118,258.23 118,258.23 118,258.23 0.00 0.00
3. Preventing and combating crime
3. Annex IV actions
401,244.99 401,244.99 401,244.99 401,244.99 0.00 0.00
3. Preventing and combating crime
4. Operating support
238,882.60 238,882.60 238,882.60 238,882.60 0.00 0.00
TA.36(5). Technical assistance - flat rate (Art. 36(5) CPR)
208,271.40 208,271.40 0.00
Grand total 4,798,535.12 4,590,263.72 4,798,535.12 4,590,263.72 0.00 0.00
Out of which amounts corrected in the current accounts as a result of AA audits
Out of which amounts corrected in the current accounts as a result of EC and ECA audits and OLAF investigations
EN 11 EN
Appendix 6 Information on expenditure linked to specific objectives for which enabling conditions are not fulfilled (cumulative from the beginning of the programming period)
Amount of eligible expenditure incurred by beneficiaries and paid in implementing operations in accordance with Article 91(3)(a) or (c) or Union contribution pursuant to Article 91(4) linked to non-fulfilled enabling conditions within the
meaning of Article 15(5) or (6), with the exception of operations that contribute to the fulfilment of enabling conditions
Amount of eligible expenditure incurred by beneficiaries and paid in implementing operations in accordance with Article 91(3)(a) or (c) or Union contribution pursuant to Article 91(4) linked to fulfilled enabling conditions within the meaning
of Article 15(5) or (6), or contributing to the fulfilment of enabling conditionsCalculation basis (public or total)
Total Public Total Public Specific objective Type of
action
(A) (B) (C) (D) (E)
1. Exchange of information
1. Regular actions
Total 720,212.91 720,212.91
1. Exchange of information
3. Annex IV actions
Total 706,123.01 706,123.01
1. Exchange of information
4. Operating support
Total 1,034,199.90 1,034,199.90
2. Cross-border cooperation
1. Regular actions
Total 245,716.08 245,716.08
2. Cross-border cooperation
2. Specific actions
Total 198,760.52 198,760.52
2. Cross-border cooperation
3. Annex IV actions
Total
3. Preventing and combating crime
1. Regular actions
Total 2,665,960.50 2,665,960.50
3. Preventing and combating crime
2. Specific actions
Total 174,994.20 174,994.20
3. Preventing and combating crime
3. Annex IV actions
Total 488,813.43 488,813.43
3. Preventing and combating crime
4. Operating support
Total 241,568.36 241,568.36
TA.36(5). Technical assistance - flat rate (Art. 36(5) CPR)
294,799.49
Grand total 6,771,148.40 6,476,348.91
EN 12 EN
Appendix 7 Advances paid in the context of State aid under Article 91(5) (cumulative from the start of the programme)
Total amount paid as advances1
Amount which has been covered by expenditure paid by beneficiaries within three years following the year of the payment of the advance
Amount which has not been covered by expenditure paid by beneficiaries and for which the 3 year period has not yet elapsed
Specific objective Type of action
(A) (B) (C)
1. Exchange of information 1. Regular actions
1. Exchange of information 3. Annex IV actions
1. Exchange of information 4. Operating support
2. Cross-border cooperation 1. Regular actions
2. Cross-border cooperation 2. Specific actions
2. Cross-border cooperation 3. Annex IV actions
3. Preventing and combating crime
1. Regular actions
3. Preventing and combating crime
2. Specific actions
3. Preventing and combating crime
3. Annex IV actions
3. Preventing and combating crime
4. Operating support
Grand total
1 This amount is included in the total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations as mentioned in the payment application. As State aid is by nature public expenditure, this total amount is equal to public expenditure.
EN 13 EN
ANNUAL CONTROL REPORT Annual control report covering this programme, linked with this accounts version
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MANAGEMENT DECLARATION Management declaration - point (f) of Article 74(1) I/We, the undersigned Tarmo Miilits, Permanent Secretary, Head of the managing authority for the programme 2021EE65ISPR001 "ISF Programme for Estonia 2021-2027" based on the implementation of the "ISF Programme for Estonia 2021-2027" during the accounting year ended 30 June 2025, based on my/our own judgment and on all information available to me/us at the date of the accounts submitted to the Commission, including the results from management verifications carried out in accordance with Article 74 of Regulation (EU) 2021/1060 of the European Parliament and of the Council1 and from audits in relation to the expenditure included in the payment applications submitted to the Commission in respect of the accounting year ended 30 June 2025, and taking into account my/our obligations under Regulation (EU) 2021/1060 hereby declare that: (a) the information in the accounts is properly presented, complete and accurate in accordance with Article 98 of Regulation (EU) 2021/1060, (b) the expenditure entered in the accounts complies with applicable law and was used for its intended purpose,
I/We confirm that irregularities identified in the final audit and control reports in relation to the accounting year have been appropriately treated in the accounts, in particular to comply with Article 98 for submitting accounts. I/We also confirm that expenditure which is subject to an ongoing assessment of its legality and regularity has been excluded from the accounts pending conclusion of the assessment, for possible inclusion in a payment application in a subsequent accounting year.
Furthermore, I/we confirm the reliability of data relating to indicators, milestones and the progress of the programme.
I/we also confirm that effective and proportionate anti-fraud measures are in place and that these take account of the risks identified in that respect.
Finally, I/we confirm that I/we am/are not aware of any undisclosed reputational matter related to the implementation of the programme.
Date: On behalf of: Tarmo Miilits, Permanent Secretary e-Signature: 1 Regulation (EU) 2021/1060 of the European Parliament and of the Council of 24 June 2021 laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, the Just Transition Fund and the European Maritime Fisheries and Aquaculture Fund and financial rules for those and for the Asylum, Migration and Integration Fund, the Internal Security Fund and the Instrument for Financial Support for Border Management and Visa Policy (OJ L 231, 30.6.2021, p. 159)
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AUDIT OPINION
Accounts
Legality and Regularity
Management & Control System
Audit opinion
1. INTRODUCTION I, the undersigned, representing Estonian Ministry of the Interior, independent in the sense of Article 71(2) of Regulation (EU) 2021/1060 of the European Parliament and of the Council 1, have audited (i) the accounts for the accounting year started on 1 July 2024 and ended 30 June 2025 and dated (hereafter 'the accounts'), (ii) the legality and regularity of the expenditure for which reimbursement has been requested from the Commission in reference to the accounting year (and included in the accounts), and (iii) the functioning of the management and control system, and verified the management declaration in relation to the programme 2021EE65ISPR001, "ISF Programme for Estonia 2021-2027" (hereafter 'the programme') in order to issue an audit opinion in accordance with point (a) of Article 77(3).
Date: e-Signature:
1 Regulation (EU) 2021/1060 of the European Parliament and of the Council of 24 June 2021 laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, the Just Transition Fund and the European Maritime Fisheries and Aquaculture Fund and financial rules for those and for the Asylum, Migration and Integration Fund, the Internal Security Fund and the Instrument for Financial Support for Border Management and Visa Policy (OJ L 231, 30.6.2021, p. 159)
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2. RESPONSIBILITIES OF THE MANAGING AUTHORITY Estonian Ministry of the Interior identified as the managing authority of the programme, is responsible to ensure proper functioning of the management and control system in regard to the functions and tasks provided for in Articles 72 to 75. In addition, the Estonian Ministry of the Interior is responsible to confirm the completeness, accuracy and veracity of the accounts, as required in Article 76 of Regulation (EU) 2021/1060 (and Article 46 of Regulation (EU) 2021/1059 of the European Parliament and of the Council 1 2
Moreover, in accordance with Article 74 of Regulation (EU) 2021/1060 it is the responsibility of the managing authority to confirm that the expenditure entered in the accounts is legal and regular and complies with applicable law. 1 Regulation (EU) 2021/1059 of 24 June 2021 on specific provisions for the European territorial cooperation goal (Interreg) supported by the European Regional Development Fund and external financing instruments (OJ L 231, 30.6.2021, p. 94). 2 To be included in case of Interreg programmes.
3. RESPONSIBILITIES OF THE AUDIT AUTHORITY
As established by Article 77 of Regulation (EU) 2021/1060, my responsibility is to independently express on opinion on the completeness, accuracy and veracity of the accounts, whether expenditure for which reimbursement has been requested from the Commission and which is included in the accounts is legal and regular, and whether the management and control system put in place functions properly.
My responsibility is also to include in the opinion a statement as to whether the audit work puts in doubt the assertions made in the management declaration.
The audits in respect of the programme were carried out in accordance with the audit strategy and complied with internationally accepted audit standards. Those standards require that the audit authority complies with ethical requirements, plans and performs the audit work in order to obtain reasonable assurance for the purpose of the audit opinion.
An audit involves performing procedures to obtain sufficient and appropriate evidence to support the opinion set out below. The procedures performed depend on the auditor's professional judgement, including assessing the risk of material non-compliance, whether due to fraud or error. The audit procedures performed are those that I believe to be appropriate in the circumstances and comply with the requirements of Regulation (EU) 2021/1060.
I believe that the audit evidence gathered is sufficient and appropriate to provide the basis for my opinion.
The summary of the main findings drawn from the audits in respect of the programme are reported in the attached annual control report in accordance with point (b) of Article 77(3) of Regulation (EU) 2021/1060.
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4. SCOPE LIMITATION
There were no limitations on the audit scope.
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5. OPINION
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EMPHASIS OF MATTER
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DOCUMENTS
Document title Document type Document date Local reference Commission reference Files Sent date Sent by
| Nimi | K.p. | Δ | Viit | Tüüp | Org | Osapooled |
|---|---|---|---|---|---|---|
| Vastus korraldusasutuse märgukirja vastuskirjale | 13.10.2025 | 1 | 4-2/3-4 | Väljaminev kiri | sisemin | T. P. |