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210204 PSA RFC Consolidated Financial Statement.pdf

European Commission

Innovation and Networks Executive Agency (INEA)

Connecting Europe Facility

CEF Transport RFC PSA

Consolidated Financial Statement

From: 01.01.2023 To:

2018-EE-TM-0029-M

Consolidated Financial Statement

(only to be filled in by the Coordinator)

Period covered by this

report: 31.12.2024

1. GENERAL INFORMATION

Name:

INEA/CEF/TRAN/M2018/1767529

"Dynamic traffic and truck parking management"

31.12.2024

Author of the consolidated financial statement

Only to be completed when the Agency makes individual payments to each beneficiary of

the grant agreement:

Describe the method for allocating the amounts to be paid to each beneficiary:

Distribution of the amount of the payment request to each beneficiary:

E-mail: [email protected]

01.06.2019

End date of the

action: (as indicated

in the GA)

Grant Agreement Number:

Action Title (art. 1 of GA):

PCI (only applicable for CEF

Energy):

Start date of the action: (as

indicated in the GA)

Position: Coordinator's Legal Name: Telephone Nº:

Mr. Janar Künamägi

Intelligent Transport Systems Project Manager

Estonian Transport Administration

+372 585 15 235

Action Number (art. 1 of GA):

1. General info Version: 04/02/2021

European Commission

Innovation and Networks Executive Agency (INEA)

Connecting Europe Facility

CEF Transport RFC PSA

Consolidated Financial Statement

1. General info Version: 04/02/2021

European Commission

Innovation and Networks Executive Agency (INEA)

Connecting Europe Facility

CEF Transport RFC PSA

Consolidated Financial Statement

The Coordinator certifies that:

Certification by the Coordinator

Name: Mr. Priit Sauk

Director General

1) the information provided in the request of payment is complete, reliable and true (Article II.23.2);

2) the costs declared are real and eligible in accordance with the Agreement and that the request for

payment is substantiated by adequate supporting documents that can be produced in the context of the

checks or audits described in Article II.27;

3) Any recepits referred to in Article II.25.3.2 have been declared.

Date and Signature of the

Coordinator:

Stamp (optional)

Position:

Entity:

Telephone Nº:

E-mail:

Estonian Transport Administration

+372 620 55 00

[email protected]

1. General info Version: 04/02/2021

European Commission

Innovation and Networks Executive Agency (INEA)

Connecting Europe Facility

CEF Transport RFC PSA

Consolidated Financial Statement

Personnel

Subcontracting

Other costs

Total direct eligible costs in €:

Total declared generated income in €:

Personnel

Subcontracting

Other costs

Total direct eligible costs in €:

Personnel

Subcontracting

Other costs

Total direct eligible costs in €: 0,00

2. Consolidated financial statement

(only to be filled in by the Coordinator)

Name of beneficiary Per beneficiary (in €)

2018-EE-TM-0029-M

Estonian Transport Administration

Action number :

Coordinator's legal name :

84 307,08

1 624 791,86

3 250,00

1 712 348,94

Consolidated amount of total eligible costs submitted for the

request for payment of the balance (in €) :

84 307,08

1 624 791,86 1

Estonian Transport

Administration

2

3 250,00

1 712 348,94

0,00

2. Consolidated fin. statement 4 of 7 Version: 04/02/2021

European Commission

Innovation and Networks Executive Agency (INEA)

Connecting Europe Facility

CEF Transport RFC PSA

Consolidated Financial Statement

Name of beneficiary Per beneficiary (in €)

Personnel

Subcontracting

Other costs

Total direct eligible costs in €:

Personnel

Subcontracting

Other costs

Total direct eligible costs in €:

Personnel

Subcontracting

Other costs

Total direct eligible costs in €:

Personnel

Subcontracting

Other costs

0,00

4

0,00

3

5

6

0,00

2. Consolidated fin. statement 5 of 7 Version: 04/02/2021

European Commission

Innovation and Networks Executive Agency (INEA)

Connecting Europe Facility

CEF Transport RFC PSA

Consolidated Financial Statement

Name of beneficiary Per beneficiary (in €)

Total direct eligible costs in €:

Personnel

Subcontracting

Other costs

Total direct eligible costs in €:

Personnel

Subcontracting

Other costs

Total direct eligible costs in €:

Personnel

Subcontracting

Other costs

Total direct eligible costs in €:

Personnel

10

0,00

9

0,00

8

0,00

7

0,00

6

0,00

2. Consolidated fin. statement 6 of 7 Version: 04/02/2021

European Commission

Innovation and Networks Executive Agency (INEA)

Connecting Europe Facility

CEF Transport RFC PSA

Consolidated Financial Statement

Name of beneficiary Per beneficiary (in €)

Subcontracting

Other costs

Total direct eligible costs in €:

Personnel

Subcontracting

Other costs

Total direct eligible costs in €:

Personnel

Subcontracting

Other costs

Total direct eligible costs in €:

12

0,00

11

0,00

10 0,00

0,00

2. Consolidated fin. statement 7 of 7 Version: 04/02/2021

210204 PSA RFC Consolidated Financial Statement_signed.pdf

Certificate Financial Statement.asice

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Annex1_Implementation contracts list.xlsx

Annex2_Certified Financial Statement sampled transactions.xlsx

Certificate Financial Statement.pdf

Agreement number: INEA/CEF/TRAN/M2018/1767529

Action number: 2018-EE-TM-0029-M

CEF general model grant agreement: update April 2017

Annex VII: November 2017

1

Independent Report of Factual Findings on costs declared under the Connecting Europe

Facility (CEF)

To

Priit Sauk, Director General

Estonian Transport Administration

Valge 4, 11413 Tallinn Estonia

10 October 2025

Dear Mr Priit Sauk,

As agreed under the terms of reference dated 12 September 2025

with Estonian Transport Administration (‘the Beneficiary’),

we

Grant Thornton Baltic OÜ (‘the Auditor’),

established at

Pärnu mnt 22 Tallinn Harjumaa 10141 Estonia,

represented by

Mart Nõmper, partner, sworn auditor,

have carried out the procedures agreed with you regarding the costs declared in the Financial

Statement(s)1 of the Beneficiary concerning the grant agreement INEA/CEF/TRAN/M2018/1767529,

“Dynamic traffic and truck parking management” (“the action”) (‘the Agreement’),

with a total cost declared of EUR 1 712 348,94,

and hereby provide our Independent Report of Factual Findings (‘the Report’) using the

compulsory report format agreed with you.

The Report

Our engagement was carried out in accordance with the terms of reference (‘the ToR’) appended to this

Report. The Report includes the agreed-upon procedures (‘the Procedures’) carried out and the standard

factual findings (‘the Findings’) examined.

The Procedures were carried out solely to assist the Agency in evaluating whether the Beneficiary’s

costs in the accompanying Financial Statement(s) were declared in accordance with the Agreement.

The Agency draws its own conclusions from the Report and any additional information it may require.

The scope of the Procedures was defined by the Agency. Therefore, the Auditor is not responsible for

their suitability or pertinence. Since the Procedures carried out constitute neither an audit nor a review

made in accordance with International Standards on Auditing or International Standards on Review

Engagements, the Auditor does not give a statement of assurance on the Financial Statements.

1 By which the Beneficiary declares costs under the Agreement (see template ‘Model Financial Statement(s)’

in Annex VI to the Agreement).

Agreement number: INEA/CEF/TRAN/M2018/1767529

Action number: 2018-EE-TM-0029-M

CEF general model grant agreement: update April 2017

Annex VII: November 2017

2

Had the Auditor carried out additional procedures or an audit of the Beneficiary’s Financial Statements

in accordance with International Standards on Auditing or International Standards on Review

Engagements, other matters might have come to its attention and would have been included in the

Report.

Not applicable Findings

We examined the Financial Statement(s) stated above and considered the following Findings not

applicable:

Findings 9 to12 as “unit costs calculated by the Beneficiary in accordance with its usual cost accounting

practices” is not applied.

Findings 13 to 16 as there were no costs declared for natural persons working with the Beneficiary

under a direct contract other than an employment contract.

Finding 19 as there were no costs declared for employees not working full-time.

Finding 21 and 22 as the Beneficiary did not apply method C.

Finding 24 as Beneficiary did not apply Option I.

Findings 26 to 28 as no personnel costs were declared related to SME owners and natural persons not

receiving a salary.

Findings 29 to 32 as time recording system was not used – all persons were working exclusively for the

action without time records.

Finding 59 as the national law on public procurement transposing the Directives is applicable.

Finding 64 and 65 as no costs for providing financial support to third parties were declared.

Findings 66 to 70 as no travel and subsistence costs were declared.

Finding 72 and 73 as depreciation costs are not declared.

Finding 76 to 80 as no costs related to land and building acquisition were declared.

Findings 81 to 83 as no other direct costs not covered by categories D.1 to D.4 were declared.

Finding 84 as the Beneficiaries accounts are established in euros.

Finding 85 as no costs with other currencies that need converting to euros were declared.

Exceptions

Apart from the exceptions listed below, the Beneficiary provided the Auditor all the documentation and

accounting information needed by the Auditor to carry out the requested Procedures and evaluate the

Findings.

No exceptions

Further Remarks

In addition to reporting on the results of the specific procedures carried out, the Auditor would like to

make the following general remarks:

No remarks

Use of this Report

This Report may be used only for the purpose described in the above objective. It was prepared solely

for the confidential use of the Beneficiary and the Agency, and only to be submitted to the Agency in

connection with the requirements set out in Article II.23.2 of the Agreement. The Report may not be

Agreement number: INEA/CEF/TRAN/M2018/1767529

Action number: 2018-EE-TM-0029-M

CEF general model grant agreement: update April 2017

Annex VII: November 2017

3

used by the Beneficiary or by the Agency for any other purpose, nor may it be distributed to any other

parties. The Agency may only disclose the Report to authorised parties, in particular to the European Anti-Fraud

Office (OLAF) and the European Court of Auditors.

This Report relates only to the Financial Statement(s) submitted to the Agency by the Beneficiary for

the Agreement. Therefore, it does not extend to any other of the Beneficiary’s Financial Statement(s).

There was no conflict of interest2 between the Auditor and the Beneficiary in establishing this Report.

The total fee paid to the Auditor for providing the Report was EUR 8059,80 (not including EUR 1934,35

of deductible VAT).

We look forward to discussing our Report with you and would be pleased to provide any further

information or assistance.

Grant Thornton Baltic OÜ

Mart Nõmper, partner, sworn auditor

10 October 2025

Signature of the Auditor

Annex 1: Implementation contracts list

Annex 2: Certified Financial Statement sampled transactions

2 A conflict of interest arises when the Auditor's objectivity to establish the certificate is compromised in fact

or in appearance when the Auditor for instance:

- was involved in the preparation of the Financial Statements or in providing consultancy advice on the

related operations or underlying transactions;

- stands to benefit directly should the certificate be accepted;

- has a close relationship with any person representing the beneficiary, the affiliated entity or the

implementing body;

- is a director, trustee or partner of the beneficiary, the affiliated entity or the implementing body; or

- is in any other situation that compromises his or her independence or ability to establish the certificate

impartially.

Agreement number: INEA/CEF/TRAN/M2018/1767529

Action number: 2018-EE-TM-0029-M

CEF general model grant agreement: update April 2017

Annex VII: November 2017

4

Agreed-upon procedures to be performed and standard factual findings to be confirmed by the

Auditor

The Agency reserves the right to i) provide the Auditor with additional guidance regarding the

procedures to be followed or the facts to be ascertained and the way in which to present them (this may

include sample coverage and findings) or to ii) change the procedures, by notifying the Beneficiary in

writing. The procedures carried out by the Auditor to confirm the standard factual finding are listed in

the table below.

If this certificate relates to an Affiliated Entity or Implementing Body, any reference here below to ‘the

Beneficiary’ is to be considered as a reference to ‘the Affiliated Entity’ or 'Implementing Body'

respectively.

The ‘result’ column has three different options: ‘C’, ‘E’ and ‘N.A.’:

➢ ‘C’ stands for ‘confirmed’ and means that the Auditor can confirm the ‘standard factual finding’

and, therefore, there is no exception to be reported.

➢ ‘E’ stands for ‘exception’ and means that the Auditor carried out the procedures but cannot

confirm the ‘standard factual finding’, or that the Auditor was not able to carry out a specific

procedure (e.g. because it was impossible to reconcile key information or data were

unavailable),

➢ ‘N.A.’ stands for ‘not applicable’ and means that the Finding did not have to be examined by

the Auditor and the related Procedure(s) did not have to be carried out. The reasons of the non-

application of a certain Finding must be obvious i.e. i) if no cost was declared under a certain

category then the related Finding(s) and Procedure(s) are not applicable; ii) if the condition set

to apply certain Procedure(s) are not met then the related Finding(s) and Procedure(s) are not

applicable. For instance, for ‘beneficiaries with accounts established in a currency other than

the euro’ the Procedure related to ‘beneficiaries with accounts established in euro’ is not

applicable. Similarly, if no additional remuneration is paid, the related Finding(s) and

Procedure(s) for additional remuneration are not applicable.

Sampling Requirements and Reporting of Sampled Transactions

The sampling requirements for each cost category are defined in section A-F of the table below. The

sampled transactions overall must cover at least 10% of the total declared costs on the financial

statement.

If, following the sampling instructions in each section of the table below, an overall financial coverage

of 10% of declared costs is not obtained, additional transactions should be tested to achieve this

minimum financial coverage. The method used to select the additional transactions is at the discretion

of the auditor.

In order for CINEA to identify the sampled transactions, and verify the overall coverage target, the

auditor must provide the sampled transactions from the certified financial statement at Annex 2.

There is no requirement to separately identify transactions sampled under different cost categories.

Agreement number: INEA/CEF/TRAN/M2018/1767529

Action number: 2018-EE-TM-0029-M

CEF general model grant agreement: update April 2017

Annex VII: November 2017

5

Ref Procedures Standard factual finding Result

(C / E / N.A.)

A ACTUAL PERSONNEL COSTS AND UNIT COSTS CALCULATED BY THE BENEFICIARY IN ACCORDANCE WITH ITS USUAL

COST ACCOUNTING PRACTICE The Auditor draws a sample of persons whose costs were declared in the Financial Statement(s) to

carry out the procedures indicated in the consecutive points of this section A.

(The sample should be selected randomly so that it is representative. Full coverage is required if

there are fewer than 10 people (including employees, natural persons working under a direct

contract and personnel seconded by a third party), otherwise the sample should have a minimum

of 10 people, or 10% of the total personnel cost declared , whichever number is the highest)

The Auditor sampled 1 people out of the total of 1 people.

A.1 PERSONNEL COSTS

For the persons included in the sample and working under an employment contract or equivalent

act (general procedures for individual actual personnel costs and personnel costs declared as unit

costs)

To confirm standard factual findings 1-6 listed in the next column, the Auditor reviewed following

information/documents provided by the Beneficiary:

o a list of the persons included in the sample indicating the period(s) during which they

worked for the action, their position (classification or category) and type of contract;

o the payslips of the employees included in the sample;

o reconciliation of the personnel costs declared in the Financial Statement(s) with the

accounting system (project accounting and general ledger) and payroll system;

1) The employees i) were directly

hired by the Beneficiary in

accordance with its national

legislation or seconded to the

beneficiary by a third party

against payment, ii) under the

Beneficiary’s sole technical

supervision and responsibility

and iii) remunerated in

accordance with the

Beneficiary’s usual practices.

C

2) Personnel costs were recorded in

the Beneficiary's

accounts/payroll system.

C

Agreement number: INEA/CEF/TRAN/M2018/1767529

Action number: 2018-EE-TM-0029-M

CEF general model grant agreement: update April 2017

Annex VII: November 2017

6

Ref Procedures Standard factual finding Result

(C / E / N.A.)

o information concerning the employment status and employment conditions of personnel

included in the sample, in particular their employment contracts or equivalent;

o the Beneficiary’s usual policy regarding payroll matters (e.g. salary policy, overtime policy,

variable pay);

o applicable national law on taxes, labour and social security and

o any other document that supports the personnel costs declared.

The Auditor also verified the eligibility of all components of the retribution (see Article II.19.1 and

II.19.2.a) of the Agreement) and recalculated the personnel costs for employees included in the

sample.

3) Costs were adequately supported

and reconciled with the accounts

and payroll records.

C

4) Personnel costs did not contain

any ineligible elements. C

5) There were no discrepancies

between the personnel costs

charged to the action and the

costs recalculated by the

Auditor.

C

6) The personnel costs declared

were incurred within the

reporting period and free from

non-eligible costs set out in

Article II.19.4 of the Agreement.

C

Agreement number: INEA/CEF/TRAN/M2018/1767529

Action number: 2018-EE-TM-0029-M

CEF general model grant agreement: update April 2017

Annex VII: November 2017

7

Ref Procedures Standard factual finding Result

(C / E / N.A.)

Further procedures if ‘additional remuneration’ is paid

To confirm standard factual findings 7-8 listed in the next column, the Auditor:

o reviewed relevant documents provided by the Beneficiary (legal form, legal/statutory

obligations, the Beneficiary’s usual policy on additional remuneration, criteria used for its

calculation…);

o recalculated the amount of additional remuneration eligible for the action based on the

supporting documents received (full-time or part-time work, exclusive or non-exclusive

dedication to the action, etc.) to arrive at the applicable full time equivalent (FTE)/year and

pro-rata rate (see data collected in the course of carrying out the procedures under A.2

‘Productive hours’ and A.4 ‘Time recording system’).

7) The amount of additional

remuneration paid corresponded

to the Beneficiary’s usual

remuneration practices and was

consistently paid whenever the

same kind of work or expertise

was required.

C

8) The criteria used to calculate the

additional remuneration were

applied by the Beneficiary

regardless of the source of

funding used.

C

Additional procedures in case “unit costs calculated by the Beneficiary in accordance with its

usual cost accounting practices” is applied:

Apart from carrying out the procedures indicated above to confirm standard factual findings 1-6

and, if applicable, also 7-8, the Auditor carried out following procedures to confirm standard factual

findings 9-12 listed in the next column:

o obtained a description of the Beneficiary's usual cost accounting practice to calculate unit

costs;

9) The personnel costs included in

the Financial Statement were

calculated in accordance with

the Beneficiary's usual cost

accounting practice.

N.A

10) The employees were charged

under the correct category. N.A

Agreement number: INEA/CEF/TRAN/M2018/1767529

Action number: 2018-EE-TM-0029-M

CEF general model grant agreement: update April 2017

Annex VII: November 2017

8

Ref Procedures Standard factual finding Result

(C / E / N.A.)

o reviewed whether the Beneficiary's usual cost accounting practice was applied for the

Financial Statements subject of the present CFS;

o verified the employees included in the sample were charged under the correct category (in

accordance with the criteria used by the Beneficiary to establish personnel categories) by

reviewing the contract/HR-record or analytical accounting records;

o verified that there is no difference between the total amount of personnel costs used in

calculating the cost per unit and the total amount of personnel costs recorded in the statutory

accounts;

o verified whether actual personnel costs were adjusted on the basis of budgeted or estimated

elements and, if so, verified whether those elements used were relevant for the calculation,

reasonable and correspond to objective and verifiable information supported by documents;

o verified that unit costs were calculated in accordance with the methodology laid down in

Commission Decision C(2016) 478 of 3.2.2016 on the reimbursement of personnel costs of

beneficiaries of the Connecting Europe Facility.

11) Total personnel costs used in

calculating the unit costs were

consistent with the expenses

recorded in the statutory

accounts.

N.A

12) Any estimated or budgeted

element used by the

Beneficiary in its unit-cost

calculation were relevant for

calculating personnel costs and

corresponded to objective and

verifiable information.

N.A

For natural persons included in the sample and working with the Beneficiary under a direct contract

other than an employment contract, such as consultants.

To confirm standard factual findings 13-16 listed in the next column the Auditor reviewed

following information/documents provided by the Beneficiary:

o the contracts, especially the cost, contract duration, work description, place of work,

ownership of the results and reporting obligations to the Beneficiary;

13) The natural persons reported to

the Beneficiary (worked under

the conditions similar to those

of an employee: in particular

regarding the way the work is

organised, the tasks that are

performed and the premises

where they are performed).

N.A

Agreement number: INEA/CEF/TRAN/M2018/1767529

Action number: 2018-EE-TM-0029-M

CEF general model grant agreement: update April 2017

Annex VII: November 2017

9

Ref Procedures Standard factual finding Result

(C / E / N.A.)

o the employment conditions of staff in the same category to compare costs and;

o any other document that supports the costs declared and its registration (e.g. invoices,

accounting records, etc.).

14) The results of work carried out

belong to the Beneficiary

(unless exceptionally agreed

otherwise).

N.A

15) Their costs were not

significantly different from

those for staff who perform

similar tasks under an

employment contract with the

Beneficiary.

N.A

16) The costs were supported by

audit evidence and registered in

the accounts.

N.A

A.2 PRODUCTIVE HOURS

To confirm standard factual findings 17-22 listed in the next column, the Auditor reviewed relevant

documents, especially national legislation, labour agreements and contracts and time records of the

persons included in the sample, to verify that:

17) The Beneficiary applied

method

B: the ‘total number of hours

worked’

C

Agreement number: INEA/CEF/TRAN/M2018/1767529

Action number: 2018-EE-TM-0029-M

CEF general model grant agreement: update April 2017

Annex VII: November 2017

10

Ref Procedures Standard factual finding Result

(C / E / N.A.)

o the annual productive hours applied were calculated in accordance with one of the methods

described below;

o the full-time equivalent (FTEs) ratios for employees not working full-time were correctly

calculated.

If the Beneficiary applied method B, the Auditor verified that the correctness in which the total

number of hours worked was calculated and that the contracts specified the annual workable hours.

If the Beneficiary applied method C, the Auditor verified that the ‘annual productive hours’ applied

when calculating the hourly rate were equivalent to at least 90 % of the ‘standard annual workable

hours’. The Auditor can only do this if the calculation of the standard annual workable hours can

be supported by records, such as national legislation, labour agreements, and contracts.

Beneficiary's Productive hours' for persons working full time shall be one of the following

methods:

A. 1720 hours for persons working full time (or corresponding pro-rata for persons not working

full-time);

B. the total number of hours worked by the person for the beneficiary in the year (this method is

also referred to as ‘total number of hours worked’ in the next column). The calculation of the

total number of hours worked was done as follows: annual workable hours of the person

according to the employment contract, applicable labour agreement or national law plus

overtime worked minus absences (such as sick leave or special leave);

C. the standard number of annual hours generally applied by the beneficiary for its personnel in

accordance with its usual cost accounting practices (this method is also referred to as ‘total

annual productive hours’ in the next column). This number must be at least 90% of the

standard annual workable hours.

18) Productive hours were

calculated annually. C

19) For employees not working

full-time the full-time

equivalent (FTE) ratio was

correctly applied.

N.A

If the Beneficiary applied

method B.

20) The calculation of the number

of ‘annual workable hours’,

overtime and absences was

verifiable based on the

documents provided by the

Beneficiary.

C

If the Beneficiary applied

method C.

21) The calculation of the number

of ‘standard annual workable

hours’ was verifiable based on

the documents provided by the

Beneficiary.

N.A

Agreement number: INEA/CEF/TRAN/M2018/1767529

Action number: 2018-EE-TM-0029-M

CEF general model grant agreement: update April 2017

Annex VII: November 2017

11

Ref Procedures Standard factual finding Result

(C / E / N.A.)

'Annual workable hours’ means the period during which the personnel must be working, at the

employer’s disposal and carrying out his/her activity or duties under the employment contract,

applicable collective labour agreement or national working time legislation.

22) The ‘annual productive hours’

used for calculating the hourly

rate were consistent with the

usual cost accounting practices

of the Beneficiary and were

equivalent to at least 90 % of

the ‘annual workable hours’.

N.A

Agreement number: INEA/CEF/TRAN/M2018/1767529

Action number: 2018-EE-TM-0029-M

CEF general model grant agreement: update April 2017

Annex VII: November 2017

12

Ref Procedures Standard factual finding Result

(C / E / N.A.)

A.3 HOURLY PERSONNEL RATES

I) For unit costs calculated in accordance to the Beneficiary's usual cost accounting practice (unit

costs):

The Auditor:

o reviewed the documentation provided by the Beneficiary, including manuals and internal

guidelines that explain how to calculate hourly rates;

o recalculated the unit costs (hourly rates) of staff included in the sample following the results

of the procedures carried out in A.1 and A.2.

II) For individual hourly rates:

The Auditor:

o reviewed the documentation provided by the Beneficiary, including manuals and internal

guidelines that explain how to calculate hourly rates;

o recalculated the hourly rates of staff included in the sample following the results of the

procedures carried out in A.1and A.2.

“Unit costs calculated by the Beneficiary in accordance with its usual cost accounting practices”:

It is calculated by dividing the total amount of personnel costs of the category to which the

employee belongs verified in line with procedure A.1 by the number of FTE and the annual total

productive hours of the same category. calculated by the Beneficiary in accordance with procedure

A.2.

Hourly rate for individual actual personal costs:

23) The Beneficiary applied

Option II: Individual hourly

rates were applied

C

Agreement number: INEA/CEF/TRAN/M2018/1767529

Action number: 2018-EE-TM-0029-M

CEF general model grant agreement: update April 2017

Annex VII: November 2017

13

Ref Procedures Standard factual finding Result

(C / E / N.A.)

It is calculated by dividing the total amount of personnel costs of an employee verified in line with

procedure A.1 by the number of annual productive hours verified in line with procedure A.2. For Option I concerning unit costs:

24) The unit costs re-calculated by

the Auditor were the same as

the rates applied by the

Beneficiary.

N.A

For Option II concerning individual

hourly rates:

25) The individual rates re-

calculated by the Auditor were

the same as the rates applied by

the Beneficiary.

C

A.4 SME OWNERS AND NATURAL PERSONS NOT RECEIVING A SALARY

The Auditor:

o verified that the unit per hour worked on the action was calculated in accordance with the

methodology laid down in Commission Decision C(2016)478 of 3 February 2016;

o verified that the total number of hours declared, in a year, for one SME owner not receiving a

salary is not higher than 1 720 hours.

“Unit costs for SME owners and natural persons not receiving a salary”:

The direct personnel costs of SMEs owners not receiving a salary shall be based on a unit cost per

hour worked on the action to be calculated as follows:

26) For SME owners and natural

persons not received a salary,

the direct personnel costs have

been declared based on a unit

costs per hour worked on the

action.

N.A

27) The unit costs declared were

calculated in accordance with

Commission Decision

C(2016)478 N.A

Agreement number: INEA/CEF/TRAN/M2018/1767529

Action number: 2018-EE-TM-0029-M

CEF general model grant agreement: update April 2017

Annex VII: November 2017

14

Ref Procedures Standard factual finding Result

(C / E / N.A.)

{Monthly living allowance fixed at EUR 4 650 multiplied by the country-specific correction

coefficient as set out in the Appendix of Commission Decision C(2016)478} divided by 143 hours

The value of the work of the SME owners not receiving a salary shall be determined by multiplying

the unit cost by the number of actual hours worked on the Action.

The standard number of annual productive hours per SME owner is equal to 1 720 hours. The total

number of hours declared, in a year, in EU and Euratom grants for one SME owner not receiving

a salary may not be higher than the standard number of annual productive hours (1 720 hours).

28) The total number of hours

declared in a year do not

exceed 1 720 hours N.A

A.5 TIME RECORDING SYSTEM

To verify that the time recording system ensures the fulfilment of all minimum requirements and

that the hours declared for the action were correct, accurate and properly authorised and supported

by documentation, the Auditor made the following checks for the persons included in the sample

that declare time as worked for the action on the basis of time records:

o description of the time recording system provided by the Beneficiary (registration,

authorisation, processing in the HR-system);

o its actual implementation;

o time records were signed at least monthly by the employees (on paper or electronically) and

authorised by the project manager or another manager;

o the hours declared were worked within the reporting period;

o there were no hours declared as worked for the action if HR-records showed absence due to

holidays or sickness (further cross-checks with travels are carried out in B.1 below) ;

29) All persons recorded their time

dedicated to the action on a

daily/ weekly/ monthly basis

using a paper/computer-

based system.

N.A

30) Their time-records were

authorised at least monthly by

the project manager or other

superior.

N.A

31) Hours declared were worked

within the reporting period and

were consistent with the

presences/absences recorded in

HR-records.

N.A

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Ref Procedures Standard factual finding Result

(C / E / N.A.)

o the hours charged to the action matched those in the time recording system.

Only the hours worked on the action can be charged. All working time to be charged should be

recorded throughout the duration of the REPORTING PERIOD, adequately supported by evidence

of their reality and reliability (see specific provisions below for persons working exclusively for

the action without time records).

The time recording system should record all working time including absences and may be paper

or electronically based. The time records must be approved by the persons working on the action

and their supervisors, at least monthly. The absence of an adequate time recording system is

considered to be a serious and systematic weakness of internal control.

32) There were no discrepancies

between the number of hours

charged to the action and the

number of hours recorded.

N.A

If the persons are working exclusively for the action and without time records

For the persons selected that worked exclusively for the action without time records, the Auditor

verified evidence available demonstrating that they were in reality exclusively dedicated to the

action and that the Beneficiary signed a declaration confirming that they have worked exclusively

for the action.

33) The exclusive dedication is

supported by a declaration

signed by the Beneficiary’s and

by any other evidence

gathered.

C

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B AWARDED CONTRACTS NECESSARY FOR THE IMPLEMENTATION OF THE ACTION

B.1 Assessment of the procurement process

The Auditor obtained the detail/breakdown of procured costs and sampled contracts selected

randomly for testing of the applied procurement procedure (full coverage is required if there are

fewer than 5 contracts, otherwise the sample should have a minimum of 5 contracts, or 10% of the

total number of contracts, whichever number is the highest).

In order to select the sample, a full schedule of all contracts awarded relevant to the costs

declaration certified was made available for the Auditor including the name of the Contracting

Authority /Entity, supplier name, subject of the contract, type of procurement procedure applied,

level and means of advertisement (including references to contract notices and contract award

notices or other means), the initial contract value and the aggregate value including all subsequent

amendments to the original contract and date of publication of the relevant tender or at least the

date of the award of the contract if no publication took place.

This schedule should be attached to the CFS as Annex 1

To confirm standard factual finding 31-59 listed in the next column, the Auditor reviewed the

following for the items included in the sample:

B.1.1) THE NATIONAL LAW TRANSPOSING THE EU DIRECTIVES ON PUBLIC

PROCUREMENT PROCEDURES IS APPLICABLE TO THE CONTRACT(S) IN

QUESTION

If this is not applicable, go directly to section B.1.2

From the sampled contracts, the Auditor verified that (35-52):

o the contracted tasks are relevant for the activities (or sub-activities) defined in the Agreement

(Article 1 and Annex I of the Agreement);

o the contracts were not awarded to other Beneficiaries listed in the Agreement (in such cases,

the costs should be declared on an actual cost basis by the co-beneficiary and not as a profit

generating contract between beneficiaries);

34) The required information on all

contracts signed relevant to the

costs declared was provided by

the beneficiary in order to

select the sample.

C

35) The contracted works/ services/

supplies were linked to the

activities covered in the

Agreement.

C

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o there were signed contracts between the Beneficiary and the contractor;

o there was evidence that the contract was executed by the contractor (i.e. services were

provided, works/supply were delivered).

o the procurement procedure used was in compliance with the national law transposing the EU

legal framework (EU Directive(s) on public procurement);

o the respective EU public procurement thresholds were not bypassed by artificial contract

splitting by the beneficiary;

(This can be considered by examining the list of all contracts signed (obtained under section

B.1.1) above), their value and type of procedure. If the subjects of several contracts are so

closely linked to another one in the cost claim, that they could or should have been tendered

together, and the concerned contracts – usually below EU thresholds - were awarded to the

same contractor(s), the auditor provides a clear explanation of why each contract had to be

considered as separate procurement exercise);

o adequate justification is provided on the use of negotiated procedures with or without prior

call for competition under the national law transposing the relevant EU public procurement

Directives;

o Publicity was ensured during the tendering process in line with the national legislation

(contract notice, contract award notice is available or level of publicity is satisfactory if prior

publication in the Official Journal is not needed).

o the deadline for submitting requests to participate/tenders was consistent with the national /

European legal framework;

o the procedure was sufficiently transparent and non-discriminatory (the selection and award

criteria enabled fair competition and did not unfairly favour any bidder);

o the selection and award criteria were predefined in the contract notice / tender specifications

and were not changed during the evaluation process;

o the evaluation was sufficiently documented, with a clear audit trail leading to the selection

of the contractor recommended by the evaluation process;

36) The contracts were not signed

with other co- Beneficiaries C

37) The Beneficiary provided

original signed contracts with

the contractor.

C

38) The Beneficiary provided

adequate evidence that the

services/ works were provided

by the contractors.

C

39) The contract(s) in question falls

within the scope of application

of the national law transposing

the EU Directives on public

procurement procedures.

C

40) No indications of artificial

contractual splitting aimed at

avoiding the application of the

national law transposing the EU

Directives on public

procurement procedures were

observed based on the review

of the complete contract listing.

(When indications are noted

the Auditor explains the

reasons provided by the

C

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o exclusions / rejections during the tender evaluation were compliant with the tender

specifications and could be validated by the Auditor;

o the amount, duration and conditions of the contract signed following the award process were

consistent with the provisions stipulated in the procurement documents;

In the case of post contract award amendments, the Auditor verified that (60-63):

o the beneficiary has produced documented technical and legal justification for the amendment,

and its compliance with the requirements of the applicable national law transposing the EU

Directives on public procurement procedures;

o the amendments signed were compliant with national law transposing the EU Directives (a

strict interpretation of the requirements of the national transposing the Directives is required

as the use of negotiated procedures without prior call for competition always constitute an

exception and shall be justified under Article 31 of Directive 2004/18/EC or Article 40 of

Directive 2014/17/EC by the party seeking to rely on their use) or the amendments are

compliant with Article 72 of Directive 2014/24/EU or Article 89 of Directive 2014/25/EU if

the national transposing these Directives was applicable to the contract in question;

o amendments do not introduce changes which are materially different in character from the

conditions of the original contract showing the intention to renegotiate essential terms of the

contract;

o amendments do not introduce conditions which, had they been part of the initial award

procedure, would have allowed for the admission of tenderers other than those initially

admitted or would have allowed for the acceptance of a tender other than the one initially

accepted;

o the scope of the contract has not been extended considerably to encompass services not

covered initially;

Beneficiary under the caption

"Exceptions" of the Report. The

Agency will analyse this

information to evaluate

whether these costs might be

accepted as eligible).

41) The procurement procedure

selected was in compliance

with the national law

transposing the EU Directives

on public procurement

(justification was provided on the

use of negotiated procedures with

or without prior call for competition

under the national law transposing

the relevant EU public procurement

Directives)

C

42) The conditions for publication

according to national law

transposing the EU law were

respected (contract notice /

contract award notice where

applicable) .

C

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o the economic balance of the contract has not changed in favour of the supplier in a manner

which was not provided for in the terms of the initial procurement documents.

o Where the national law transposing Directives 2014/24/EU or 2014/25/EU is applicable and

a new contractor replaces the one to which the contract was initially awarded the amendment

is in line with Article 72(1)(d) of Directive 2014/24/EU or Article 89(1)(d) of Directive

2014/25/EU: there is either (1) an unequivocal review clause or option or , (2) a universal or

partial succession of the initial contractor and the new contractor fulfils the criteria for

qualitative selection without modifying substantially the contractor or (3) the contracting

authority assumes itself the role of the main contractor.

o Where the national law transposing Directives 2014/24/EU or 2014/25/EU is applicable the

value of the modification is below the applicable threshold and 10 % of the initial contract

value for service and supply contracts and 15% of the initial contract value for works

contracts.

43) The deadlines to request

participation, submit tenders, or

ask for information were

compliant with the

requirements of the applicable

national law transposing the EU

Directives on public

procurement.

C

44) The procurement procedures

applied were transparent and

non-discriminatory.

C

45) The selection and award criteria

were published in the contract

notice / tender specifications.

No changes to the exclusion /

selection / award criteria were

made after the submission of

tenders.

C

46) The evaluation was based on

pre-defined criteria. The award

decision was consistent with the

results obtained and the contract

was awarded to the best ranked

tender.

C

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47) In case of tenders

excluded/rejected during the

evaluation process the

exclusion/rejection was

justified and consistent with the

requirements in the contract

notice / tender specifications

(exclusion, selection and award

criteria).

C

48) The amount, duration and

conditions of the contract

signed following the award

process were consistent with

the winning tender and tender

specifications.

C

49) The contractual amendments

signed were compliant with

national law transposing the

relevant EU Directives. C

50) In case of amendments, the

beneficiary has produced

documented technical and legal

C

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justification for the

amendment, and its compliance

with the requirements of the

applicable national law

transposing the EU Directives

on public procurement.

51) In case of amendments the

scope of the contract has not

been extended considerably to

encompass services not

covered initially.

C

52) In case of amendments the

economic balance of the

contract has not changed in

favour of the supplier in a

manner which was not

provided for in the terms of the

initial procurement documents.

C

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B.1.2) FOR ALL CONTRACTS, THE AUDITOR VERIFIED THAT (57-58):

To confirm standard factual finding 53-59 listed in the next column, the Auditor reviewed the

following for the items included in the sample:

o the contracted tasks are relevant for the activities (or sub-activities) defined in the Agreement

(Article 1 and Annex I of the Agreement);

o the Beneficiary followed their usual procurement rules;

o supporting documents on the selection and award procedure demonstrate that the selected

contractor offered the best value (or lowest price) according to the criteria defined by the

beneficiary;

o original tenders of all tenderers were reviewed and consistent with the evaluation documents

(entity name / price/submission date) - (Article II.27.2 GA);

o the Beneficiary ensured that there was no conflict of interest when selecting and awarding

the contract to the contractor.

o the contracts were not awarded to other Beneficiaries listed in the Agreement (in such cases,

the costs should be declared on an actual cost basis by the co-beneficiary and not as a profit

generating contract between beneficiaries);

o there were signed contracts between the Beneficiary and the contractor;

o there was evidence that the contract was executed by the contractor (i.e. services were

provided, works/supply were delivered).

o In the award of the audited contracts, the principle of sound financial management and basic

principles of the Treaty of the Functioning of the European Union are respected

(transparency, equal treatment, non-discrimination).

In case there is a cross-border interest, if an adequate level of publicity has been ensured and

the provisions of Commission Communication 2006/C 179/02 have been respected.

53) The required information on all

contracts signed relevant to the

costs declared was provided by

the beneficiary in order to

select the sample.

C

54) The contracted works/ services/

supplies were linked to the

activities covered in the

Agreement.

C

55) The contracts were not signed

with other co- Beneficiaries

C

56) The Beneficiary provided

signed contracts with the

contractor.

C

57) The Beneficiary provided

adequate evidence that the

services/ works were provided

by the contractors.

C

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58) The principle of sound

financial management and

basic principles of the Treaty

(transparency, equal treatment,

non-discrimination) are

respected.

C

59) For Beneficiaries acting as

Contracting Authorities or

Contracting Entities, in case

the national law on public

procurement transposing the

Directives is not or only

partially applicable due to

exceptions provided by the

Directives and there is a cross-

border interest, verify if an

adequate level of publicity has

been ensured in line with

Commission Communication

2006/C 179/02.

N.A

B.2 Transaction controls for procurement related costs

In section B.1, the contract award and post contract award process was verified in order to test

compliance with Article II.9 of the Grant Agreement. The purpose of this section is to verify if the

costs declared arising from the contracting procedures are eligible in line with Article II.19 of

the grant agreement.

60) The costs declared were

incurred within the reporting

period and free from non-

eligible costs set out in Article

II.19.4 of the Agreement.

C

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Based on the contracts sampled in section B.1, the Auditor randomly sampled at least 10%

of the total value of costs declared for each procurement procedure selected under section

B.1 in order to verify if the declared costs were incurred in compliance with the grant agreement

eligibility conditions defined in article II.19 (full coverage is required if there are fewer than 5

transactions per contract, otherwise the sample should have a minimum of 10% of the total value

of costs declared per contract.

61) The declared costs were

accounted according to the

Beneficiary's usual accounting

practice

C

62) The declared costs were

covered by the activities in the

Agreement

C

63) In the case of contractual

amendments, the conditions

under B1.1 were respected and

the related costs are considered

eligible.

C

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C COSTS OF PROVIDING FINANCIAL SUPPORT TO THIRD PARTIES

C.1 The Auditor obtained the detail/breakdown of the costs of providing financial support to

third parties and sampled ______ cost items selected randomly (full coverage is required if

there are fewer than 5 items, otherwise the sample should have a minimum of 5 item, or 10% of the

total costs declared under this category, whichever number is the highest).

If the possibility to give financial support to third parties is provided for in the Agreement (Article

17 of the Agreement), the Auditor verified that the following minimum conditions were met:

a) the maximum amount of financial support for each third party did not exceed EUR 60 000,

unless it is the primary aim of the action as specified in Annex I of the Agreement;

b) the financial support to third parties was agreed in Annex I of the Agreement and the other

provisions on financial support to third parties included in Annex I were respected (i.e. the

criteria for determining the exact amount of the financial support, the different types of

activity that may receive financial support on the basis of a fixed list, the definition of the

persons or categories of persons which may receive financial support, the criteria for giving

the financial support);

c) in case the financial support takes the form of a prize, the financial support to third parties

was given in accordance with the conditions specified in Annex I of the Agreement,

including inter alia the conditions for participation, the award criteria, the amount of the prize

and the payment arrangements.

64) Article II.11 applies (Article

17) and all minimum

conditions were met.

N.A

65) The costs declared were

incurred within the reporting

period and free from non-

eligible costs set out in Article

II.19.4 of the Agreement. N.A

D OTHER ACTUAL DIRECT COSTS

D.1 COSTS OF TRAVEL AND RELATED SUBSISTENCE ALLOWANCES

The Auditor obtained the detail/breakdown of travel and subsistence costs and sampled _

cost items selected randomly (full coverage is required if there are fewer than 10 items, otherwise

66) Costs were incurred, approved

and reimbursed in line with the

Beneficiary's usual policy for

travels.

N.A

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the sample should have a minimum of 5 items, or 10% of the total costs declared under this

category, whichever number is the highest)

The Auditor inspected the sample and verified that:

o travel and subsistence costs were consistent with the Beneficiary's usual policy for travel. In

this context, the Beneficiary provided evidence of its normal policy for travel costs (e.g. use

of first class tickets, reimbursement by the Beneficiary on the basis of actual costs, a lump

sum or per diem) to enable the Auditor to compare the travel costs charged with this policy;

o travel costs are correctly identified and allocated to the action (e.g. trips are directly linked to

the action) by reviewing relevant supporting documents such as minutes of meetings,

workshops or conferences, their registration in the correct project account, their consistency

with time records or with the dates/duration of the workshop/conference;

o no ineligible costs or excessive or reckless expenditure was declared (see Articles II.19.3

and II.19.4 of the Agreement).

67) There was a link between the

trip and the action. N.A

68) The supporting documents

were consistent with each other

regarding subject of the trip,

dates, duration and reconciled

with time records and

accounting.

N.A

69) No ineligible costs or excessive

or reckless expenditure was

declared.

N.A

70) The costs declared were

incurred within the reporting

period and free from non-

eligible costs set out in Article

II.19.4 of the Agreement.

N.A

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D.2 COSTS FOR EQUIPMENT, INFRASTRUCTURE OR OTHER ASSETS

The Auditor obtained the detail/breakdown of equipment, infrastructure and other assets

and sampled 8 cost items selected randomly (full coverage is required if there are fewer than 10

items, otherwise the sample should have a minimum of 5 items, or 10% of the total costs declared

under this category, whichever number is the highest).

In addition to the verifications listed under point B.1.1) (standard findings 34-52) or, if applicable,

also under point B.1.2) (standard findings 53-59), the Auditor performed the following:

o If only the depreciation costs are eligible in accordance with Article II.19.2 (c) of the

Agreement: the Auditor recalculated the depreciation costs and verified that they were in

line with the applicable rules in the international accounting standards and the usual

accounting practices of the Beneficiary (e.g. depreciation calculated on the acquisition

value);

o The extent to which the assets were used for the action (as a percentage) was supported by

reliable documentation (e.g. usage overview table);

o The Auditor verified that no ineligible costs such as deductible VAT, exchange rate losses,

excessive or reckless expenditure were declared (see Articles II.19.3 and II.19.4 of the

Agreement);

o Costs of contracts for goods, works or services or of subcontracts are considered to be

incurred when the contract or subcontract (or part of it) is executed, i.e. when the goods,

works or services (including studies) are supplied, delivered or provided (see Article II.19.1

of the Agreement).

71)

The full purchase costs are

eligible in accordance with

Article II.19.2 (c) of the

Agreement].

C

72) Where only depreciation costs

are eligible, the depreciation

method used to charge the asset

to the action was in line with

the applicable rules of the

Beneficiary's country and the

Beneficiary's usual accounting

policy.

N.A

73) Where only the depreciation

costs are eligible, the amount

charged corresponded to the

actual usage for the action.

N.A

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74) Where the full purchase costs

are eligible, the assets

purchased are treated as capital

expenditure in accordance with

the tax and accounting rules

applicable to the beneficiary,

and are recorded in the fixed

assets account of its balance

sheet.

C

D.3 COSTS OF SUBCONTRACTING in line with Article II. 10.2

The Auditor obtained the detail/breakdown of subcontracting costs and sampled 10 cost

items selected randomly (full coverage is required if there are fewer than 10 items, otherwise the

sample should have a minimum of 5 items, or 10% of the total costs declared under this category,

whichever number is the highest).

For the items included in the sample, in addition to the verifications listed under point B.1.1)

(standard findings 34-52) or, if applicable, also under point B.1.2) (standard findings 53-59), the

Auditor reviewed the following in order to confirm standard factual finding 75 in the next column:

o the use of subcontractors was foreseen in Annex I or communicated by the coordinator and

approved by the Commission (see Article II.10.2 of the Agreement);

o for Agreements signed under the CEF-Telecom, subcontracting costs were declared in the

subcontracting category of Annex III and the Financial Statement.

75) The use of claimed

subcontracting costs was

foreseen in Annex I for all

sectors of CEF and for CEF

Telecom the costs were

declared in Annex III and the

Financial Statements under the

subcontracting category.

C

D.4 COSTS RELATED TO LAND AND BUILDING ACQUISITION

Only applicable for Agreements signed under the CEF-Transport, which specifically provide

for the eligibility of land and building acquisition.

76) Land / building acquisition

costs are eligible in accordance

with Article 15 of the

Agreement.

N.A

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The Auditor obtained the detail /breakdown of land and building acquisition costs and

sampled ______ cost items selected randomly (full coverage is required if there are fewer than

10 items, otherwise the sample should have a minimum of 5 items, or 10% of the total costs declared

under this category, whichever number is the highest).

For the purchase of land included in the sample the Auditor verified that:

o the costs of purchase of land not built on and land built on were eligible in accordance with

Article 15 of the Agreement and did not exceed 10 % of the total eligible costs of the action;

o the costs of purchase of derelict sites and purchase of sites formerly in industrial use which

comprise buildings were eligible in accordance with Article 15 of the Agreement and did not

exceed 15 % of the total eligible costs of the action;

o the costs did not exceed the limit agreed upon in the Agreement for operations concerning

environmental conservation (Article 15 of the Agreement);

o they were correctly identified, and allocated to the proper action.

The Auditor verified that no ineligible costs were declared (Articles II.19.3 and II.19.4 of the

Agreement).

77) Costs were allocated to the

correct action. N.A

78) Costs do not exceed the

maximum ceiling as specified

in the Agreement.

N.A

79) Costs were charged in line with

the Beneficiary’s accounting

policy and were adequately

supported.

N.A

80) The costs declared were

incurred within the reporting

period and free from non-

eligible costs set out in Article

II.19.4 of the Agreement.

N.A

D.5

OTHER DIRECT COSTS NOT COVERED BY CATEGORIES D.1-D.4

The Auditor obtained the detail/breakdown of other direct costs and sampled ______ cost

items selected randomly (full coverage is required if there are fewer than 10 items, otherwise the

sample should have a minimum of 5 items, or 10% of the total costs declared under this category,

whichever number is the highest).

81) The cost allocation of the

declared costs was consistent

with the activities performed

and the activities covered by

the Agreement.

N.A

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The Auditor inspected the sample and verified that:

o costs are relevant for the activities (or sub-activities) defined in the Agreement (Article 1 and

Annex I of the Agreement);

o the declared costs were allocated to the correct activity (or sub-activity) as defined in the

Agreement;

o the declared costs were incurred during the reporting period covered by the cost declaration;

o the declared costs were accounted in line with the beneficiary's usual accounting practice;

o 'The Auditor verified that no ineligible costs such as deductible VAT, exchange rate losses,

excessive or reckless expenditure were declared (see Article II.19.4 of the Agreement)

82) The costs declared were

incurred within the reporting

period and free from non-

eligible costs set out in Article

II.19.4 of the Agreement.

N.A

83) The declared costs were

accounted according to the

Beneficiary's usual accounting

practice. N.A

E USE OF EXCHANGE RATES

E.1 a) For Beneficiaries with accounts established in a currency other than euros

The Auditor sampled ______ cost items selected randomly and verified that the exchange

rates used for converting other currencies into euros were in accordance with the following

rules established in the Agreement (full coverage is required if there are fewer than 5 items,

otherwise the sample should have a minimum of 5 item, or 10% of the total, whichever number is

the highest):

Costs incurred in another currency shall be converted into euro at the average of the daily

exchange rates published in the C series of Official Journal of the European Union

(http://www.ecb.europa.eu/stats/exchange/eurofxref/html/index.en.html ), determined over the

corresponding reporting period.

If no daily euro exchange rate is published in the Official Journal of the European Union for the

currency in question, conversion shall be made at the average of the monthly accounting rates

established by the Commission and published on its website

84) The exchange rates used to

convert other currencies into

Euros were in accordance with

the rules established in the

Grant Agreement and there was

no difference in the final

figures. N.A

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Annex VII: November 2017

31

(http://ec.europa.eu/budget/contracts_grants/info_contracts/inforeuro/inforeuro_en.cfm ),

determined over the corresponding reporting period.

A guide to currency conversion to euro is available from the CINEA website:

https://ec.europa.eu/inea/sites/inea/files/practical_help_to_the_implementation_of_article_ii_23_4_final.pdf

b) For Beneficiaries with accounts established in euros

The Auditor sampled ______ cost items selected randomly and verified that the exchange

rates used for converting other currencies into euros were in accordance with the following

rules established in the Agreement ( full coverage is required if there are fewer than 5 items,

otherwise the sample should have a minimum of 5 item, or 10% of the total, whichever number is

the highest):

Costs incurred in another currency shall be converted into euro by applying the Beneficiary’s usual

accounting practices.

85) The Beneficiary applied its

usual accounting practices.

N.A

F COMPLIANCE WITH ELIGIBILITY PERIOD

F1 a) Regardless of their nature, the Auditor samples the 10 earliest dated and 10 latest dated

transactions in the financial statement). If cost items falling into this category have already been

sampled under previous checked, and eligibility verified, the test does not have to be repeated.

The Auditor inspected the sample and verified that:

o the declared costs were incurred during the reporting period covered by the cost declaration;

o the declared costs were accounted in line with the beneficiary's usual accounting practice;

o 'The Auditor verified that no ineligible costs such as deductible VAT, exchange rate losses,

excessive or reckless expenditure were declared (see Article II.19.4 of the Agreement)

'cost were incurred' is when the generating event that triggers the costs takes place. It must be

during the action duration.

86) The costs declared were

incurred within the reporting

period and free from non-

eligible costs set out in Article

II.19.4 of the Agreement.

C

87) The declared costs were

accounted according to the

Beneficiary's usual accounting

practice. C

Agreement number: INEA/CEF/TRAN/M2018/1767529

Action number: 2018-EE-TM-0029-M

CEF general model grant agreement: update April 2017

Annex VII: November 2017

32

If costs are invoiced or paid later than the action completion date (Article 2.2), they are eligible

only if the debt existed already during the action duration (supported by documentary evidence)

and the final cost was known at the moment of the financial report.

Costs of services or equipment supplied to a beneficiary may be invoiced and paid after the end

date of the action if the services or equipment were delivered to the beneficiary during the action

duration. By contrast, costs of services or equipment supplied after the end of the action (or after

GA termination) are not eligible.

Terms of Reference (ToR).asice

Digiallkirjad

Allkirjade kehtivust ei ole kontrollitud.

PRIIT SAUK PNOEE-36807020305 2025-09-12 12:00:23

Terms of Reference (ToR).docx

Terms of Reference for an Independent Report of Factual Findings on costs declared under a Grant Agreement financed under the Connecting Europe Facility (CEF)

This document sets out the ‘Terms of Reference (ToR)’ under which

Estonian Transport Administration (‘the Beneficiary’)

agrees to engage
Grant Thornton Baltic OÜ (‘the Auditor’)

to produce an independent report of factual findings (‘the Report’) concerning the Financial Statement(s)1 drawn up by the Estonian Transport Administration for the CEF grant agreement INEA/CEF/TRAN/M2018/1767529, "Dynamic traffic and truck parking management" ("the action"), action number 2018-EE-TM-0029-M and duration 01/06/2019 (“the starting date”) until 31/12/2024 (“the completion date) (‘the Agreement’), and to issue a Certificate on the Financial Statements’ (‘CFS’) referred to in Article II.23.2 of the Agreement based on the compulsory reporting template stipulated by the Commission.

The Agreement has been concluded under the Connecting Europe Facility (CEF) Transport sector between the Beneficiary and the European Climate, Infrastructure and Environment Executive Agency (CINEA) (‘the Agency’), under the powers delegated by the European Commission (‘the Commission’).

The Agency is mentioned as a signatory of the Agreement with the Beneficiary only. The Agency is not a party to this engagement.

1.1 Subject of the engagement

The coordinator must submit to the Agency the 8 months following the end of the reporting period following the end of the last reporting period which should include, amongst other documents, a CFS for each beneficiary, each Affiliated Entity and Implementing Body, for which a total contribution of EUR 325 000 or more is requested, as reimbursement of actual eligible costs and unit costs calculated on the basis of its usual cost accounting practices (see Article II.23.2 of the Agreement). The CFS must cover all reporting periods of the beneficiary, Affiliated Entity or Implementing Body indicated above.

The Beneficiary must submit to the coordinator the CFS covering the total declared costs for itself, its Affiliated Entity(ies) and its Implementing Body(ies), if the CFS must be included in the request for interim payment according to Article II.23.2 of the Agreement.

The CFS is composed of two separate documents:

• The Terms of Reference (‘the ToR’) to be signed by the Beneficiary and the Auditor;
• The Auditor’s Independent Report of Factual Findings (‘the Report’) to be issued on the Auditor’s letterhead, dated, stamped and signed by the Auditor (or the competent public officer) which includes the agreed-upon procedures (‘the Procedures’) to be performed by the Auditor, and the standard factual findings (‘the Findings’) to be confirmed by the Auditor.

If the CFS must be included in the interim report according to Article II.23.2 of the Agreement, the request for interim payment relating to the Agreement cannot be made without the CFS. However, the payment for reimbursement of costs covered by the CFS does not preclude the Commission, the Agency, the European Anti-Fraud Office and the European Court of Auditors from carrying out checks, reviews, audits and investigations in accordance with Article II.27 of the Agreement.

1.2 Responsibilities

The Beneficiary:
• must draw up the Financial Statement(s) for the action financed by the Agreement in compliance with the obligations under the Agreement. The Financial Statement(s) must be drawn up according to the Beneficiary’s accounting and book-keeping system and the underlying accounts and records;
• must send the Financial Statement(s) to the Auditor;
• is responsible and liable for the accuracy of the Financial Statement(s);
• is responsible for the completeness and accuracy of the information provided to enable the Auditor to carry out the Procedures. It must provide the Auditor with a written representation letter supporting these statements. The written representation letter must state the period covered by the statements and must be dated;
• accepts that the Auditor cannot carry out the Procedures unless it is given full access to the Beneficiary’s staff and accounting as well as any other relevant records and documentation.

The Auditor:
• is qualified to carry out statutory audits of accounting documents in accordance with Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC or similar national regulations.

The Auditor:
• must be independent from the Beneficiary, in particular, it must not have been involved in preparing the Beneficiary’s Financial Statement(s) or providing consultancy advice on the related operations and underlying transactions;
• must plan work so that the Procedures may be carried out and the Findings may be assessed;
• must adhere to the Procedures laid down and the compulsory report format;
• must carry out the engagement in accordance with this ToR;
• must document matters which are important to support the Report;
• must base its Report on the evidence gathered;
• must submit the Report to the Beneficiary.

The Agency sets out the Procedures to be carried out by the Auditor. The Auditor is not responsible for their suitability or pertinence. As this engagement is not an assurance engagement, the Auditor does not provide an audit opinion or a statement of assurance.

1.3 Applicable Standards

The Auditor must comply with these Terms of Reference and with2:

• the International Standard on Related Services (‘ISRS’) 4400 Engagements to perform Agreed-upon Procedures regarding Financial Information as issued by the International Auditing and Assurance Standards Board (IAASB);
• the Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants (IESBA). Although ISRS 4400 states that independence is not a requirement for engagements to carry out agreed-upon procedures, the Agency requires that the Auditor also complies with the Code’s independence requirements.

The Auditor’s Report must state that there is no conflict of interests in establishing this Report between the Auditor and the Beneficiary, and must specify - if the service is invoiced - the total fee paid to the Auditor for providing the Report.

1.4 Reporting

The Report must be written in English in accordance with Article 4.3 of the Agreement.

Under Article II.27 of the Agreement, the Commission, the Agency, the European Anti-Fraud Office and the Court of Auditors have the right to audit any work that is carried out under the action and for which costs are declared from the European Union budget. This includes work related to this engagement. The Auditor must provide access to all working papers (e.g. recalculation of hourly rates, verification of the time declared for the action) related to this assignment if the Commission, the Agency, the European Anti-Fraud Office or the European Court of Auditors requests them.

1.5 Timing

The Report must be provided by 12 October 2025.

1.6 Other terms

The Beneficiary and the Auditor have signed a contract number 1.3-3/25/12479-2 to agree other specific terms, such as the Auditor’s fees, liability, applicable law, etc.

Grant Thornton Baltic OÜ
Estonian Transport Administration
Represented by Mart Nõmper
Partner
Represented by Priit Sauk
Director General
12 September 2025
12 September 2025

Signature of the Auditor
/Digitally signed/
Signature of the Beneficiary
/Digitally signed/

Final financial statement 2023-2024 - Action no 2018-EE-TM-0029-M - Dynamic traffic and truck parking management - Grant Agreement number INEA_CEF_TRAN_M2018_1767529.pdf

Valge 4 / 11413 Tallinn / ESTONIA / +372 620 1200 / [email protected] / www.transpordiamet.ee

Registry code 70001490

Mr Christian Faure

CINEA

[email protected]

/*Your ref */ /*no */

Our ref 13.10.2025 nr 5.2-1/21-968/17448-1

Final Financial Statement 2023-2024 -

Action n°– 2018-EE-TM-0029-M -

"Dynamic traffic and truck parking

management" - Grant Agreement number

INEA/CEF/TRAN/M2018/1767529

Dear Mr. Faure

Herby, the Estonian Transport Administration submits:

1) The Individual Financial Statement for period from 2023–2024 Excel and PDF versions,

which is signed and stamped and also certified by Mr. Sander Salmu, Deputy Secretary

General for Mobility at the Ministry of Climate of Estonia.

2) Consolidated Financial Statement for period 2023–2024 Excel and PDF versions, which is

signed and stamped.

3) Audit report by Grant Thornton Baltic OÜ in the digitally signed envelope.

4) Final Report

Yours sincerely,

(Digitally signed)

Priit Sauk

Director General

Enclosure: Individual financial statement (Excel and PDF versions), Consolidated Financial

Statement (Excel and PDF versions), Certificate Financial Statement and Final Report

Janar Künamägi

58515235, [email protected]

Final_Report.pdf

1

European

Commission Innovation and

Networks Executive Agency (INEA)

Connecting Europe Facility

Final report

1. INFORMATION ON THE ACTION

Grant Agreement

Nº INEA/CEF/TRAN/M2018/1767529

Action title "Dynamic traffic and truck parking management"

PCI (if

applicable) N/A

Author of the report

Name Mr. Janar Künamägi

Position Intelligent Transport Systems Project Manager

Entity Estonian Transport Administration

Telephone Nº +372 585 15 235

E-mail [email protected]

2

2.1. Overall completion of the Action

Planned Start/End

date1

Actual Start/End date Completion2

01/06/2019 31/12/2024 01/06/2019 31/12/2024 100%

2.2. Completion per activity

Activity 1

Title1 Planned Start/End

date1

Actual Start/End

date

Complet

ion

Project management 01/06/2019 31/12/

2024

01/06/201

9

31/12/

2024

100%

Milestone

no

Title1 Planned date1 Actual date Reache

d (Y/N)

1 PM and SG joint meeting

No. 1

31/12/2019 20/11/2019 Y

2 PM and SG joint meeting

No. 2

30/06/2020 07/05/2020 Y

3 PM and SG joint meeting

No. 3

31/12/2020 17/09/2020 Y

1 As specified in the Grant Agreement. 2 The completion of the action and of each activity should be indicated as a percentage.

2. IMPLEMENTATION OF THE ACTION

3

4 PM and SG joint meeting

No. 4

30/06/2021 02/09/2021 Y

5 PM and SG joint meeting

No. 5

31/12/2021 18/11/2021 Y

6 PM and SG joint meeting

No. 6

30/06/2022 19/05/2022 Y

7 PM and SG joint meeting

No. 7

31/12/2022 13/09/2022 Y

8 PM and SG joint meeting

No. 8

30/06/2023 15/06/2023 Y

9 PM and SG joint meeting

No. 9

31/12/2023 19/12/2023 Y

10 PM and SG joint meeting

No. 10

30/06/2024 14/08/2024 Y

Activity 2

Title1 Planned Start/End

date1

Actual Start/End

date

Completi

on

Communication and

dissemination

01/06/2019 31/12/

2024

01/06/201

9

19/09/

2024

100%

Milestone

no

Title1 Planned date1 Actual date Reached

(Y/N)

11 Project opening press / kick

off meeting event

31/12/2019 20/11/2019 Y

12 Project communication plan 31/10/2019 14/10/2019 Y

13 Communication support

materials

31/05/2020 20/04/2020 Y

14 Project finalization press /

final meeting event

31/10/2024 19/09/2024 Y

4

Activity 3

Title1 Planned Start/End

date1

Actual Start/End

date

Completi

on

Transport and ITS study for

preparation of pilot 1 and 2

01/09/2019 30/09/

2020

01/09/201

9

09/09/

2020

100%

Milestone

no

Title1 Planned date1 Actual date Reached

(Y/N)

15 Publication of Tender

Transport and ITS study

report

31/12/2019 02/12/2019 Y

16 Assessment of offers

Transport and ITS study

report

31/01/2020 10/01/2020 Y

17 Contract signed Transport

and ITS study report

01/02/2020 23/01/2020 Y

18 Transport and ITS study

interim report

30/06/2020 04/06/2020 Y

19 Transport and ITS study

final report

30/09/2020 09/09/2020 Y

Activity 4

Title1 Planned Start/End

date1

Actual Start/End

date

Completi

on

Pilot implementation 1:

dynamic traffic

management system in

E265 section km 10-20

01/09/2020 31/12/

2023

22/10/202

0

01/12/

2023

100%

Milestone

no

Title1 Planned date1 Actual date Reached

(Y/N)

20 Publication of tender Pilot 01/10/2020 22/10/2020 Y

5

1

21 Assessment of offers Pilot 1 31/12/2020 04/12/2020 Y

22 Contract signed Pilot 1 31/01/2021 03/01/2021 Y

23 Pilot 1 implemented solution

is in operation

31/12/2023 01/12/2023 Y

Activity 5

Title1 Planned Start/End

date1

Actual Start/End

date

Completi

on

Pilot implementation 2:

smart (safe and secure)

truck parking area in E265

km 1,5

01/09/2020 01/06/

2024

06/05/202

0

18/10/

2024

100%

Milestone

no

Title1 Planned date1 Actual date Reached

(Y/N)

24 Publication of tender Pilot 2 01/10/2020 17/08/2020 Y

25 Delivery of the scoping

decision and subsequent

environmental permits

31/12/2020 06/05/2020 Y

26 Assessment of offers Pilot 2 31/12/2020 22/09/2020 Y

27 Contract signed Pilot 2 31/01/2021 13/10/2020 Y

28 Pilot 2 implemented solution

is in operation

01/06/2024 18/10/2024 Y

6

Activity 6

Title1 Planned Start/End

date1

Actual Start/End

date

Completi

on

Implementation of dynamic

traffic management system

E265 in sections km 0-10

and km 20-30

01/05/2021 01/09/

2024

01/11/202

1

19/03/

2024

100%

Milestone

no

Title1 Planned date1 Actual date Reached

(Y/N)

29 Publication of tender E265

km 0-10 and km 20-30

01/11/2021 21/06/2021 Y

30 Assessment of offers E265

km 0-10 and km 20-30

01/02/2022 02/09/2021 Y

31 Contract signed for E265

km 0-10 and km 20-30

30/04/2022 12/10/2021 Y

32 E265 section solution km 0-

10 and km 20-30 is in

operation

01/09/2024 19/03/2024 Y

7

2.3. Description of the implementation of the Action, including the actual status at the end of

the Action and possible deviations from the planned activities, and, if applicable, compliance

with any relevant specific provisions as indicated in the Annex I of the GA

• 2019

• Activities started: Activities 1-3.

• Milestones completed:

○ PM and SG joint meeting No. 1

○ Project communication plan

○ Publication of Tender Transport and ITS study report

○ Project opening press/kick-off meeting event

• Delays and reasons: PM & SG meetings delayed due to late hiring of the project manager

(September 2019), which also caused a minor delay in the ITS Tender publication.

• Deviations or unforeseen tasks: None.

• 2020

• Activities ongoing/started/completed: Activities 1-2 ongoing; Activities 4-5 started; Activity 3

completed.

• Milestones completed:

○ PM and SG joint meeting No. 2

○ PM and SG joint meeting No. 3

○ Communication support materials

○ Assessment of offers Transport and ITS study report

○ Contract signed Transport and ITS study report

○ Transport and ITS study interim report

○ Transport and ITS study final report

○ Publication of tender Pilot 1

○ Assessment of offers Pilot 1

○ Publication of tender Pilot 2

○ Delivery of the scoping decision and subsequent environmental permits

○ Assessment of offers Pilot 2

○ Contract signed Pilot 2

• Delays and reasons: PM & SG meetings postponed due to cascading delay from 2019. No impact

on Action’s end date. Some milestones completed earlier than planned (e.g. environmental permits).

• Deviations or unforeseen tasks: Beneficiary decided to split Pilot 1 & 2 tenders into two stages

8

(design and building) for greater precision and cost transparency.

• 2021

• Activities ongoing/started/completed: Activities 1, 2, 4, 5 ongoing; Activity 6 started.

• Milestones completed:

○ PM and SG joint meeting No. 4

○ PM and SG joint meeting No. 5

○ Contract signed Pilot 1

○ Publication of tender E265 km 0-10 and km 20-30

○ Assessment of offers E265 km 0-10 and km 20-30

○ Contract signed for E265 km 0-10 and km 20-30

• Delays and reasons: Division of Pilots 1 & 2 into two stages shifted building contracts.

• Deviations or unforeseen tasks: none.

• 2022

• Activities ongoing/started/completed: Activities 1, 2, 4, 5, 6 ongoing.

• Milestones completed: PM & SG meetings (No. 6, No. 7) and partial implementation of Pilot 2.

○ PM and SG joint meeting No. 6

○ PM and SG joint meeting No. 7

• Delays and reasons: Pilot 1 delayed due to contract renegotiation after Ukraine war increased

material prices; Pilot 2 delayed due to operator and equipment installation. PM & SG meetings also

postponed.

• Deviations or unforeseen tasks: Need to contract a private partner to establish parking entry

system for Pilot 2 to meet Bronze-level requirements. Parking access system and operational costs are

outside the Action’s scope.

• 2023

• Activities ongoing/started/completed: Activities 1, 2, 5, 6 ongoing; Activity 4 completed.

• Milestones completed:

○ PM and SG joint meeting No. 8

○ PM and SG joint meeting No. 9

○ Pilot 1 implemented solution is in operation

• Delays and reasons: Pilot 2 acceptance signed in January 2023; parking opened in July 2023 with

9

partial services due to cost increases of entry-system.

• Deviations or unforeseen tasks: The project was initially scheduled for completion in December

2023. However, due to supply chain disruptions caused by the full-scale war in Ukraine, the timeline was

extended to December 2024. To accommodate this change, Beneficiary submitted a request for a one-

year time extension in July 2023, which was approved by Agency with updating remaining milestones.

• 2024

• Activities ongoing/started/completed: Activities 1, 2, 5, 6 completed.

• Milestones completed:

○ PM and SG meeting No. 10

○ Project finalization press / final meeting event

○ Pilot 2 implemented solution is in operation

○ E265 section solution km 0-10 and km 20-30 is in operation

• Delays and reason: Beneficiary opened truck parking area with Bronze-level services in July 2024,

but due to minor outstanding works, Estonian Transport Administration signed final acceptance act with

parking entry system contractor on 18th October 2024. These costs were considered outside the Action's

scope.

• Deviations or unforeseen tasks: None. Project was fully completed as of December 2024.

10

2.4. Conclusions on results of the Action, including the impact of the possible deviation on 1)

the objectives of the action, 2) the completion of the planned activities and 3) the cost-

breakdown

Overall Results

The Action has progressed in line with its objectives. Key studies, pilot implementations, and the dynamic

traffic management system have been launched and brought into operation. Despite some delays in

meetings and implementation phases, the Action remained on track, with major milestones completed

within the Grant Agreement timeframe.

Project budget overview

Year Planned in GA (€) Actual expenses (€)

2019 118,700 12,040.62

2020 180,150 128,586.48

2021 43,250 159,850.44

2022 2,531,050 3,878,759.39

2023 1,144,000 901,518.59

2024 982,850 810,830.35

Total 5,000,000 5,891,585.87

Impact of Deviations

1. On the Objectives of the Action

• All six activities have contributed to the objectives as originally foreseen.

• Delays in PM & SG meetings did not compromise decision-making or coordination, only shifting

timelines.

• The split of Pilots 1 and 2 into design and building stages improved precision, cost control, and

quality of outputs without changing objectives.

• External factors (Ukraine war, cost increases for materials) caused minor postponements, but

the scope and objectives of the Action were fully achieved.

2. On the Completion of Planned Activities

• Studies (Activity 3): Completed successfully in 2020, providing the foundation for subsequent

pilots.

• Pilots 1 and 2: Divided into two stages; design and construction completed, with acceptance

documentation signed. Pilot 1 is in operation since Dec 2023, and Pilot 2 was partially operational

in 2023 and was fully functional in summer of 2024.

• Activity 6: Acceptance document signed in March 2024 and is in operation.

• Project Management & Communication (Activities 1 & 2): Overall, all activities are either

complete or in finalization, with delays absorbed within the project timeline.

11

3. On the Cost Breakdown

• The division of Pilots 1 and 2 into design and building phases improved financial clarity and

enabled more precise budgeting.

• Rising material costs (due to external geopolitical events) increased pressure on budgets;

however, adjustments were made through contract amendments without jeopardizing Action

completion.

• The cost of constructing the truck parking area (Activity 5) ended up being twice as high as

originally estimated at the time of signing the Grant Agreement. However, since all other

activities were completed at lower costs than planned, the overall increase in project expenditure

was limited to just 18% above the original budget.

• The Estonian Transport Administration covered the additional costs using its own budget

resources.

• The additional cost for operating Pilot 2 (operating services) is outside the Action’s budget,

ensuring compliance with cost eligibility rules.

• No significant cost overruns directly threaten the Action’s delivery.

4. Budget execution by Activities

Activity 1 – Project Management

Year Planned in GA (€) Actual expenses (€)

2019 11,000 10,124.06

2020 30,000 28,098.48

2021 18,000 17,527.44

2022 27,000 25,191,48

2023 40,000 48,557.28

2024 94,000 42,949.80

Total 220,000 172,448.54

Activity 2 - Communication and dissemination

Year Planned in GA (€) Actual expenses (€)

2019 1,700 1,916.56

2020 150 0

2021 150 0

2022 150 150

2023 5,000 1,191

2024 22,850 7,531

Total 30,000 10,788.56

Activity 3: Transport and ITS study for preparation of pilot 1 and 2

Year Planned in GA (€) Actual expenses (€)

2019 106,000 0

2020 144,000 100,488.00

2021 0 117,573.00

2022 0 0

2023 0 0

2024 0 0

Total 250,000 218,061.00

12

Activtiy 4: Pilot implementation 1: dynamic traffic management system in E265 section km

10-20

Year Planned in GA (€) Actual expenses (€)

2019 0 0

2020 1,000 0

2021 5,100 5,100

2022 535,900 476,926.94

2023 458,000 352,507.08

2024 0 37,022.04

Total 1,000,000 871,556.06

Activity 5: Pilot implementation 2: smart (safe and secure) truck parking area in E265 km 1,5

Year Planned in GA (€) Actual expenses (€)

2019 0 0

2020 5000 0

2021 5,000 4,610

2022 1,488,000 2,999,308.32

2023 1,000 0

2024 1,000 0

Total 1,500,000 3,003,918.32

Activity 6: Implementation of dynamic traffic management system E265 in sections km 0-10 and km 20-30

Year Planned in GA (€) Actual expenses (€)

2019 0 0

2020 0 0

2021 15,000 15,040

2022 480,000 377,182.65

2023 640,000 499,263.23

2024 865,000 723,327.51

Total 2,000,000 1,614,813.39

Conclusion

The Action’s deviations (delays, splitting of tenders, additional operator requirements) have been

manageable and strategic rather than disruptive. They improved quality and cost control, while external

challenges were mitigated without undermining objectives. The Action remained on track to achieve all

planned results within the Grant Agreement timeframe and budget structure.

13

What measures have been taken to publicize the Action, including EU funding (GA II.7.1)?

1) According to the communication plan the project was introduced to public at the kick-off meeting

and with press release in November 2019. Before that the map and logo as visual aid were designed

which are currently with CEF logo published on ETA website. In addition, the project was published

also in social media. Both animated video, project video, final event recording and Transport and

ITS study can be found on ERA's project's page

Est:

https://www.transpordiamet.ee/tallinna-ringtee-e265-its-projekt

https://www.youtube.com/watch?v=OhrOxyenOeo

Eng:

https://www.transpordiamet.ee/en/roads-waterways-airspace/projects/tallinn-ring-road-e265-its-

project

https://www.youtube.com/watch?v=RbxZtE1tn28&t=1s

2) We installed three project information boards: two at both ends of the E265 project section and one

in the safe and secure truck parking area.

3) In every press release and social media post about the project, we indicated the co-funding from the

EU:

Press release about Activities 4 and 6:

• https://transpordiamet.ee/uudised/transpordiamet-toob-nutikad-liikluslahendused-tallinna-

ringteele

Postimees: https://www.postimees.ee/7370732/tallinna-ringteel-muutub-liiklus-2-7-miljoni-euro-

eest-nutikaks,

Pealinn: https://pealinn.ee/2021/10/26/transpordiamet-toob-tallinna-ringteele-nutikad-

liikluslahendused/.

• https://transpordiamet.ee/uudised/tallinna-ringteel-juri-luige-loigul-hakkasid-toole-muutuva-

teabega-liiklusmargid

Logistikauudised: https://www.logistikauudised.ee/uudised/2024/03/01/tallinna-ringteel-juriluige-

loigul-hakkasid-toole-muutuva-teabega-liiklusmargid

Autogeenius: https://auto.geenius.ee/rubriik/uudis/tallinna-ringteel-pandi-viimaks-toole-muutuva-

tebaega-liiklusmargid/

• https://transpordiamet.ee/uudised/tallinna-ringteel-vao-juri-ja-luige-kanama-loikudel-

kaivitati-muutuva-teabega-liiklusmargid

Autogeenius: https://auto.geenius.ee/rubriik/hea-nipp/tallinna-ringteel-kaivitati-uued-muutuva-

teabega-liiklusmargid/

3. VISIBILITY OF UNION FUNDING

14

Logistikauudised: https://www.logistikauudised.ee/uudised/2024/06/04/tallinna-ringtee-on-kaetud-

muutuva-teabega-liiklusmarkidega

• https://transpordiamet.ee/uudised/tallinna-ringtee-e265-its-projekt-valmib-tervikuna-2024-

aasta-lopuks

Logistikauudised: https://www.logistikauudised.ee/uudised/2024/09/19/tallinna-ringtee-projekt-

valmib-tervikuna-aasta-lopuks

Autonet: https://auto.pub/tallinna-ringtee-muutteabega-liiklusmarkide-projekt-valmib-kaesoleva-

aasta-lopuks/

Social media posts about activities 4 and 6:

https://www.facebook.com/EestiTranspordiamet/posts/pfbid0YDV16FtRtPE4kzr9CbCS5xUDxxQJ19a

7orEykBQa4HFesy1acTgcTd5XAobysoZCl

https://www.facebook.com/EestiTranspordiamet/posts/pfbid023u3ydGgJhAcY4kXkhdPJSwfjg48K4D

ayfoY1RhqpL2ZyHknnt9XGuqzuLEjSuFNcl

https://www.facebook.com/EestiTranspordiamet/posts/pfbid02B6nErUYFhu6DJEwMgA9H36KftZojjD

nuviqTNtRmbgF66c7ku4yK67diDvHWW6dkl

https://www.linkedin.com/posts/transpordiamet_eelmisel-n%C3%A4dalal-paigaldati-tallinna-

activity-7119582237297172480-8DEC?utm_source=share&utm_medium=member_desktop

https://www.linkedin.com/posts/transpordiamet_eelmisel-n%C3%A4dalal-k%C3%BClastasid-

intelligentsete-activity-7056500980305022976-

kufP?utm_source=share&utm_medium=member_desktop

https://www.linkedin.com/posts/transpordiamet_tallinna-ringteel-v%C3%A4oj%C3%BCri-ja-

luigekanama-activity-7203671527127437314-t9tl

https://www.facebook.com/EestiTranspordiamet/posts/pfbid0Yg157fSKU7t45RA3Y8RDcHSJPprwAM

46Zwzd79YLjJ6ZXtqZAe79u8kFbwTTFaa1l

Press release about Activity 5:

• https://transpordiamet.ee/uudised/tallinna-ringtee-aarde-rajatakse-104-kohaline-

veoautode-parkla

Autonet: https://auto.pub/rekajuhid-saavad-104-kohalise-parkla-vao-liiklussolme-juurde/,

Auto24: https://www.auto24.ee/uudised/uudised.php?uid=64807,

Postimees: https://station.ee/#42032604

Ehitusuudised: https://www.ehitusuudised.ee/uudised/2021/11/26/tallinna-ringtee-aarde-

rajatakse-104kohaline-veoautode-parkla,

Logistikauudised: https://www.logistikauudised.ee/uudised/2021/11/26/tallinna-ringtee-aarde-

rajatakse-104kohaline-veoautode-parkla

• https://transpordiamet.ee/uudised/veoautode-jaoks-loodud-venekula-parkla-avatud

Logitikauudised: https://www.logistikauudised.ee/uudised/2023/07/11/venekula-veoautode-parkla-

on-avatud

15

Autogeenius: https://auto.geenius.ee/rubriik/uudis/veoautode-jaoks-loodud-venekula-parkla-on-

avatud/

• https://www.transpordiamet.ee/uudised/venekula-veoautode-parklas-nuudsest-kasutusel-

labipaasususteem

Ehitusuudised: https://www.ehitusuudised.ee/uudised/2024/07/10/tref-nord-ehitas-venekulla-

labipaasususteemiga-veoautode-parkla

Autogeenius: https://auto.geenius.ee/rubriik/uudis/kord-tallinna-ringtee-tasuta-parklas-laks-

karmimaks-sisse-paasevad-vaid-veokid/

Logistikauudised: https://www.logistikauudised.ee/uudised/2024/07/10/venekula-veoautode-

parkla-on-nuud-labipaasususteemiga

Social media posts about activity 5:

https://www.facebook.com/share/p/e9xEYX4n73o13HcD/

https://www.facebook.com/EestiTranspordiamet/posts/892276532937760/

https://www.linkedin.com/posts/transpordiamet_venek%C3%BCla-veoautode-parklas-on-

n%C3%BC%C3%BCdsest-kasutusel-activity-7217053924237725696-JOFd

16

If applicable, provide information about other sources of EU funds (CEF, ERDF, Cohesion

Fund, H2020, TEN, EEPR, EIPA, etc.) used for the project of common interest / global

project (e.g. previous or subsequent phases not covered by the Grant Agreement).

N/A

4. OTHER SOURCES OF EUROPEAN UNION FUNDS

17

5.1. Environmental information: overview of environmental aspects, compliance with EU

and national legislation, possible issues during the implementation of the Action and

measures taken.

According to the Grant Agreement the implementation of the Activity 5 is subject to the acquisition of

the necessary environmental permission, which had to be requested and obtained in advance by the

beneficiary.

The environmental permission was declared and signed by Environmental Board on 06/05/2020.

5.2. Where relevant, information on the compliance with EU legislation regarding other

matters (notably public procurement, competition, regulatory matters, etc…).

1) Trafiction OÜ - Design of ITS equipment installation at km 0-30 of Tallinn Ring Road No. 11.

a) Internal reference: 1-9/20/2864-1

b) Date of signature of the contract: 03.01.2021

c) Procurement Procedure at European or National level?: European

d) Procedure: Open

e) Reference of publication(s) in the Official Journal (contract notice): 2020/S 207-504170 of

23.10.2020

f) Reference of publication(s) in the Official Journal (contract award notice): 2021/S 006-009846

of 11.01.2021

g) National law applied transposes Directive 2004 or 2014?: 2014/24/EU

h) National Procurement Register link:

https://riigihanked.riik.ee/rhr-web/#/procurement/2475992/general-info

2) Roadplan OÜ - Construction project for a truck parking lot at km 1.5 of the Tallinn Ring Road,

State Road No. 11

a) Internal reference: 1-9/20/2260-1

5. COMPLIANCE WITH EU LEGISLATION

18

b) Date of signature of the contract: 14.10.2020

c) Procurement Procedure at European or National level?: European

d) Procedure: Open

e) Reference of publication(s) in the Official Journal (contract notice): 2020/S 160-390183 of

19.08.2020

f) Reference of publication(s) in the Official Journal (contract award notice): 2020/S 217-532457

of 06.11.2020

g) National law applied transposes Directive 2004 or 2014?: 2014/24/EU

h) National Procurement Register link:

https://riigihanked.riik.ee/rhr-web/#/procurement/2218272/general-info

3) Kiirwarren.KL OÜ - Purchase and installation of ITS equipment on State Road No. 11, Tallinn Ring

Road, km 0-30

a) Internal references: 3.2-6/21/2799-1, 3.2-6/21/2800-1

b) Date of signature of the contract: 12/10/2021

c) Procurement Procedure at European or National level?: European

d) Procedure: Open

e) Reference of publication(s) in the Official Journal (contract notice): 2021/S 119-312820 of

22.06.2021

f) Reference of publication(s) in the Official Journal (contract award notice): 2021/S 204-532850

of 20.10.2021

g) National law applied transposes Directive 2004 or 2014?: 2014/24/EU

h) National Procurement Register link:

https://riigihanked.riik.ee/rhr-web/#/procurement/3317816/general-info

4) AS TREF Nord - Construction of a truck parking lot at km 1.5 of Tallinn Ring Road, State Road No.

11

a) Internal reference: 3.2-3/21/2998-1

b) Date of signature of the contract: 15/11/2021

c) Procurement Procedure at European or National level?: National

d) Procedure: Open

e) Reference of publication(s) in the Official Journal (contract notice): Cost was below the EU

threshold.

f) Reference of publication(s) in the Official Journal (contract award notice): Cost was below the

EU threshold.

g) National law applied transposes Directive 2004 or 2014?: 2014/24/EU

h) National Procurement Register link:

https://riigihanked.riik.ee/rhr-web/#/procurement/3580916/general-info

19

5.3. For CEF-Energy only and if applicable: please provide information on any possible

update of the CBCA decision relating to the project

N/A

20

For CEF-Energy only, please provide an executive summary for publication and

transmission to interested parties on the results of the activities carried out during the

implementation period in relation to the execution of the Action. It should contain

• a brief description of the Action and of the related activities,

• the duration of the Action and of the related activities and

• the main outcomes of the Action and of the related activities.

N/A

ANNEX: Financial statement

6. EXECUTIVE SUMMARY

Individual financial statement_2023_2024.pdf

European Commission

Innovation and Networks Executive Agency (INEA)

Connecting Europe Facility

CEF Transport/Energy - Individual Financial Statement

Period covered by this report (art. 4.1.1

of the GA): From: 01.01.2023 To: 31.12.2024

Grant Agreement (GA) Number

Action Number (art. 1 of G.A)

Action Title (art. 1 of G.A)

PCI (only applicable for Energy

sector)

Name

Position

Beneficiary's Legal Name

Beneficiary number as per GA

Telephone Nº

E-mail

Name

Position

Entity

Telephone Nº

E-mail

Stamp (optional)

[email protected]

1) the information provided in the request of payment is complete, reliable and true (Article II.23.2);

2) the costs declared are real and eligible in accordance with the Agreement and that the request for payment is

substantiated by adequate supporting documents that can be produced in the context of the checks or audits

described in Article II.27;

3) For payment of the balance, all the receipts referred to in the GA Article II.25.3.2 have been declared.

Individual financial statement

(applicable for each request of payment)

[email protected]

1. GENERAL INFORMATION (to be filled in by each beneficiary)

2018-EE-TM-0029-M

"Dynamic traffic and truck parking management"

Estonian Transport Administration

INEA/CEF/TRAN/M2018/1767529

1

The Beneficiary certifies that:

01.06.2019Start date of the action (art. 2.2 of GA) 31.12.2024

End date of the

action (art. 2.2 of

G.A.)

Author of the individual financial statement Mr. Janar Künamägi

Intelligent Transport Systems Project Manager

Date and Signature

Certification by the Beneficiary (only applicable if no coordinator or if mono-beneficiary

grant)

Mr. Priit Sauk

Director General

Estonian Transport Administration

+372 620 55 00

+372 585 15 235

1. General info Version: 06/06/2017

European Commission

Innovation and Networks Executive Agency (INEA)

Connecting Europe Facility

CEF Transport / Energy - Individual Financial Statement

EUR /EUR

1

1 712 348,94 €

Amount of

eligible VAT (in

the currency of

the general

accounts)

VAT is only

eligible in

accordance with

art II.19.2.h and

article 14 of the

Grant

agreement

1 Item selected for

CFS Estonian Transport Administration not applicable Salary Jan' 23 Performance pay Mari-Liis Sepp 27.01.2023 1000001288 3 662,12 3 662,12

1 Item selected for

CFS Estonian Transport Administration not applicable Salary Jan' 23 Mari-Liis Sepp 31.01.2023 1000001288 3 309,39 3 309,39

6 Item selected for

CFS Estonian Transport Administration works

Electrical connection, km 0-10 and 20-30, II

payment Eesti Energia AS 08.02.2023 1100002174 381607 650,00 650,00

6 Item selected for

CFS Estonian Transport Administration works

Electrical connection, km 0-10 and 20-30, II

payment Eesti Energia AS 10.02.2023 1100002577 377902 650,00 650,00

1 Item selected for

CFS Estonian Transport Administration not applicable Salary Feb' 23 Mari-Liis Sepp 28.02.2023 1000003179 3 077,40 3 077,40

6 Item selected for

CFS Estonian Transport Administration works

Implementation of dynamic traffic management

system E265 in sections km 0-10 and km 20-30,

works in accordance with Act No. 2

KIIRWARREN.KL OÜ 28.03.2023 1100007618 3.2-6/21/2800-1 497 313,23 497 313,23

1 Item selected for

CFS Estonian Transport Administration not applicable Salary Mar' 23 Mari-Liis Sepp 31.03.2023 1000005538 3 211,20 3 211,20

1 Item selected for

CFS Estonian Transport Administration not applicable Salary Apr' 23 Mari-liis Sepp 30.04.2023 1000008177 3 365,39 3 365,39

4 Item selected for

CFS Estonian Transport Administration works Electrical connection, km 10-20, II payment Eesti Energia AS 03.05.2023 1100011702 416814 650,00 650,00

1 Item selected for

CFS Estonian Transport Administration not applicable Salary May 23 Mari-liis Sepp 31.05.2023 1000010681 3 058,30 3 058,30

1 Item selected for

CFS Estonian Transport Administration not applicable Salary Jun' 23 Mari-liis Sepp 30.06.2023 1000013597 3 211,20 3 211,20

4 Item selected for

CFS Estonian Transport Administration works Electrical connection, km 10-20, Ii payment Eesti Energia AS 07.07.2023 1100020580 416820 650,00 650,00

6 Item selected for

CFS Estonian Transport Administration works

Electrical connection, km 0-10 and 20-30, II

payment Eesti Energia AS 17.07.2023 1100011924 382074 650,00 650,00

1 Item selected for

CFS Estonian Transport Administration not applicable Salary Jul' 23 Mari-Liis Sepp 31.07.2023 1000009654 3 211,20 3 211,20

1 Estonian Transport Administration services „Dynamic traffic and truck parking management“

audit Grant Thornton Baltic OÜ 23.08.2023 1100016204 3.2-4/23/1523-1 7 200,00 7 200,00

1 Item selected for

CFS Estonian Transport Administration not applicable Salary Aug' 23 Mari-Liis Sepp 31.08.2023 1000012503 558,47 558,47

1 Item selected for

CFS Estonian Transport Administration not applicable Salary Aug' 23 Janar Künamägi 31.08.2023 1000012503 2 431,66 2 431,66

2 Item selected for

CFS Estonian Transport Administration services Truck parking photos SelgeSiht OÜ 30.09.2023 1100023919 3.2-4/23/1857-1 150,00 150,00

1 Item selected for

CFS Estonian Transport Administration not applicable Salary Sep' 23 Janar Künamägi 30.09.2023 1000015071 2 943,60 2 943,60

1 Item selected for

CFS Estonian Transport Administration not applicable Salary Oct' 23 Janar Künamägi 31.10.2023 1000018574 2 943,60 2 943,60

2 Item selected for

CFS Estonian Transport Administration services Project video I payment Polar Media OÜ 20.11.2023 1100031569 3.2-4/23/1903-1 1 041,00 1 041,00

4 Item selected for

CFS Estonian Transport Administration works

Implementation of dynamic traffic management

system E265 in section km 10-20, works in

accordance with Act No. 3

KIIRWARREN.KL OÜ 30.11.2023 1100032767 3.2-6/21/2799-1 351 207,08 351 207,08

1 Item selected for

CFS Estonian Transport Administration not applicable Salary Nov' 23 Janar Künamägi 30.11.2023 1000021606 3 162,55 3 162,55

1 Item selected for

CFS Estonian Transport Administration not applicable Salary Dec' 23 Janar Künamägi 31.12.2023 1000024865 3 211,20 3 211,20

1 Item selected for

CFS Estonian Transport Administration not applicable Salary Jan' 24 performance pay Janar Künamägi 26.01.2024 1000026688 2 408,40 2 408,40

1 Item selected for

CFS Estonian Transport Administration not applicable Salary Jan' 24 Janar Künamägi 31.01.2024 1000001494 3 211,20 3 211,20

1 Item selected for

CFS Estonian Transport Administration not applicable Salary Feb' 24 Janar Künamägi 28.02.2024 1000003855 3 211,20 3 211,20

6 Item selected for

CFS Estonian Transport Administration works

Implementation of dynamic traffic management

system E265 in section km km 0-10 and km 20-30,

works in accordance with Act No. 3

KIIRWARREN.KL OÜ 18.03.2024 1100008270 3.2-6/21/2800-1 688 687,43 688 687,43

Amount in EUR ( including

eligible VAT )

Item selected for

the CFS

Total direct costs declared for all activities in EUR (including only eligible VAT) :

Activity Nº

according to

the Grant

Agreement

Name of Beneficiary / implementing

bodies / affiliated entity as mentioned

in the Grant Agreement

Type of procurement contract

(services/supplies/works/not applicable) Short description of the cost declared Supplier Date of invoice

Unique Accounting

number

Internal reference

of the

procurement

contract

Amount

excluding VAT

(in the currency of

of the general

accounts)

Indicate the currency of the general accounts used by the beneficiary (art. II.23.4) :

2. Details of the eligible costs declared by each beneficiary (Article II.23.2)

Action Number :

Beneficiary's Legal Name :

Calculated exchange rate :

Click for GUIDE TO CURRENCY CONVERSION

Estonian Transport Administration

2018-EE-TM-0029-M

2. Detailed costs declared Page2 of 11 Version: 06/06/2017

European Commission

Innovation and Networks Executive Agency (INEA)

Connecting Europe Facility

CEF Transport / Energy - Individual Financial Statement

Amount of

eligible VAT (in

the currency of

the general

accounts)

VAT is only

eligible in

accordance with

art II.19.2.h and

article 14 of the

Grant

agreement

Amount in EUR ( including

eligible VAT )

Item selected for

the CFS

Activity Nº

according to

the Grant

Agreement

Name of Beneficiary / implementing

bodies / affiliated entity as mentioned

in the Grant Agreement

Type of procurement contract

(services/supplies/works/not applicable) Short description of the cost declared Supplier Date of invoice

Unique Accounting

number

Internal reference

of the

procurement

contract

Amount

excluding VAT

(in the currency of

of the general

accounts)

1 Item selected for

CFS Estonian Transport Administration not applicable Salary Mar' 24 Janar Künamägi 31.03.2024 1000006207 3 411,90 3 411,90

1 Item selected for

CFS Estonian Transport Administration not applicable Salary Apr' 24 Janar Künamägi 30.04.2024 1000009138 3 411,90 3 411,90

1 Item selected for

CFS Estonian Transport Administration not applicable Salary May 24 Janar Künamägi 31.05.2024 1000011996 3 411,90 3 411,90

1 Item selected for

CFS Estonian Transport Administration not applicable Salary Jun' 24 Janar Künamägi 30.06.2024 1000014975 3 411,90 3 411,90

1 Item selected for

CFS Estonian Transport Administration not applicable Salary Jul' 24 Janar Künamägi 31.07.2024 1000018204 3 411,90 3 411,90

2 Item selected for

CFS Estonian Transport Administration services Project video II payment Polar Media OÜ 07.08.2024

1100024718 3.2-4/23/1903-1 2 429,00 2 429,00

1 Item selected for

CFS Estonian Transport Administration not applicable Salary Aug' 24 Janar Künamägi 31.08.2024 1000020958 3 411,90 3 411,90

2 Item selected for

CFS Estonian Transport Administration services Dinner with foreign quests after technical tour Lee Restoran 18.09.2024

1100030478 201771 879,51 879,51

2 Item selected for

CFS Estonian Transport Administration services

Catering for foreign quests during technical tour 4 Sisters OÜ 18.09.2024 1100030438 4428 133,60 133,60

2 Item selected for

CFS Estonian Transport Administration services Simultaneous interpretation during Final Event Saag & Semevsky Keelestuudio OÜ 19.09.2024 1100030303 1.3-3/25/3635-1 390,00 390,00

2 Item selected for

CFS Estonian Transport Administration services Catering during Final Event Baltic Restaurants Estonia AS 20.09.2024 1100030476 1.3-3/25/3635-1 1 385,25 1 385,25

2 Item selected for

CFS Estonian Transport Administration services Conference equipment for Final Event ART Konverentsitehnika Osaühing 22.09.2024 1100030871 1.3-3/25/3635-1 2 301,62 2 301,62

4 Item selected for

CFS Estonian Transport Administration works

Implementation of dynamic traffic management

system E265 in section km 10-20, works in

accordance with Act No. 4

KIIRWARREN.KL OÜ 30.09.2024 1100035622 3.2-6/21/2799-1 37 022,04 37 022,04

6 Item selected for

CFS Estonian Transport Administration works

Implementation of dynamic traffic management

system E265 in section km km 0-10 and km 20-30,

works in accordance with Act No. 4

KIIRWARREN.KL OÜ 30.09.2024 1100035624 3.2-6/21/2800-1 34 640,08 34 640,08

2 Item selected for

CFS Estonian Transport Administration services Drinking water for technical tour AS Kaupmees & Ko 30.09.2024 1100034902 KOOND41293 12,02 12,02

1 Item selected for

CFS Estonian Transport Administration not applicable Salary Sep' 24 Janar Künamägi 30.09.2024 1000024069 3 411,90 3 411,90

1 Item selected for

CFS Estonian Transport Administration not applicable Salary Oct' 24 Janar Künamägi 31.10.2024 1000027253 3 411,90 3 411,90

1 Item selected for

CFS Estonian Transport Administration not applicable Salary Nov' 24 Janar Künamägi 30.11.2024 1000030670 3 411,90 3 411,90

1 Item selected for

CFS Estonian Transport Administration not applicable Salary Dec' 24 Janar Künamägi 31.12.2024 1000033982 3 411,90 3 411,90

0,00

2. Detailed costs declared Page3 of 11 Version: 06/06/2017

European Commission

Innovation and Networks Executive Agency (INEA)

Connecting Europe Facility

CEF Transport / Energy - Individual Financial Statement

Amount of

eligible VAT (in

the currency of

the general

accounts)

VAT is only

eligible in

accordance with

art II.19.2.h and

article 14 of the

Grant

agreement

Amount in EUR ( including

eligible VAT )

Item selected for

the CFS

Activity Nº

according to

the Grant

Agreement

Name of Beneficiary / implementing

bodies / affiliated entity as mentioned

in the Grant Agreement

Type of procurement contract

(services/supplies/works/not applicable) Short description of the cost declared Supplier Date of invoice

Unique Accounting

number

Internal reference

of the

procurement

contract

Amount

excluding VAT

(in the currency of

of the general

accounts)

0,00

2. Detailed costs declared Page4 of 11 Version: 06/06/2017

European Commission

Innovation and Networks Executive Agency (INEA)

Connecting Europe Facility

CEF Transport / Energy - Individual Financial Statement

Amount of

eligible VAT (in

the currency of

the general

accounts)

VAT is only

eligible in

accordance with

art II.19.2.h and

article 14 of the

Grant

agreement

Amount in EUR ( including

eligible VAT )

Item selected for

the CFS

Activity Nº

according to

the Grant

Agreement

Name of Beneficiary / implementing

bodies / affiliated entity as mentioned

in the Grant Agreement

Type of procurement contract

(services/supplies/works/not applicable) Short description of the cost declared Supplier Date of invoice

Unique Accounting

number

Internal reference

of the

procurement

contract

Amount

excluding VAT

(in the currency of

of the general

accounts)

0,00

2. Detailed costs declared Page5 of 11 Version: 06/06/2017

European Commission

Innovation and Networks Executive Agency (INEA)

Connecting Europe Facility

CEF Transport / Energy - Individual Financial Statement

Amount of

eligible VAT (in

the currency of

the general

accounts)

VAT is only

eligible in

accordance with

art II.19.2.h and

article 14 of the

Grant

agreement

Amount in EUR ( including

eligible VAT )

Item selected for

the CFS

Activity Nº

according to

the Grant

Agreement

Name of Beneficiary / implementing

bodies / affiliated entity as mentioned

in the Grant Agreement

Type of procurement contract

(services/supplies/works/not applicable) Short description of the cost declared Supplier Date of invoice

Unique Accounting

number

Internal reference

of the

procurement

contract

Amount

excluding VAT

(in the currency of

of the general

accounts)

0,00

2. Detailed costs declared Page6 of 11 Version: 06/06/2017

European Commission

Innovation and Networks Executive Agency (INEA)

Connecting Europe Facility

CEF Transport / Energy - Individual Financial Statement

Amount of

eligible VAT (in

the currency of

the general

accounts)

VAT is only

eligible in

accordance with

art II.19.2.h and

article 14 of the

Grant

agreement

Amount in EUR ( including

eligible VAT )

Item selected for

the CFS

Activity Nº

according to

the Grant

Agreement

Name of Beneficiary / implementing

bodies / affiliated entity as mentioned

in the Grant Agreement

Type of procurement contract

(services/supplies/works/not applicable) Short description of the cost declared Supplier Date of invoice

Unique Accounting

number

Internal reference

of the

procurement

contract

Amount

excluding VAT

(in the currency of

of the general

accounts)

0,00

2. Detailed costs declared Page7 of 11 Version: 06/06/2017

European Commission

Innovation and Networks Executive Agency (INEA)

Connecting Europe Facility

CEF Transport / Energy - Individual Financial Statement

Amount of

eligible VAT (in

the currency of

the general

accounts)

VAT is only

eligible in

accordance with

art II.19.2.h and

article 14 of the

Grant

agreement

Amount in EUR ( including

eligible VAT )

Item selected for

the CFS

Activity Nº

according to

the Grant

Agreement

Name of Beneficiary / implementing

bodies / affiliated entity as mentioned

in the Grant Agreement

Type of procurement contract

(services/supplies/works/not applicable) Short description of the cost declared Supplier Date of invoice

Unique Accounting

number

Internal reference

of the

procurement

contract

Amount

excluding VAT

(in the currency of

of the general

accounts)

0,00

2. Detailed costs declared Page8 of 11 Version: 06/06/2017

European Commission

Innovation and Networks Executive Agency (INEA)

Connecting Europe Facility

CEF Transport / Energy - Individual Financial Statement

Activity Nº

according to

the Grant

Agreement

Claimed costs in national

currency (indicative

amount)

Claimed costs in EUR

(conversion to EUR see

Article II.23.4)

1 91 507,08 91 507,08

2 8 722,00 8 722,00

3 0,00 0,00

4 389 529,12 389 529,12

5 0,00 0,00

6 1 222 590,74 1 222 590,74

7 0,00 0,00

8 0,00 0,00

9 0,00 0,00

10 0,00 0,00

11 0,00 0,00

12 0,00 0,00

13 0,00 0,00

14 0,00 0,00

15 0,00 0,00

16 0,00 0,00

17 0,00 0,00

18 0,00 0,00

19 0,00 0,00

20 0,00 0,00

21 0,00 0,00

22 0,00 0,00

23 0,00 0,00

24 0,00 0,00

25 0,00 0,00

1 712 348,94 1 712 348,94Total :

Activity name according to the cost breakdown of the GA

Project management

Communication and dissemination

Transport and ITS study for preparation of pilot 1 and 2

Pilot implementation 1: dynamic traffic management system in E265 section km 10-20

Pilot implementation 2: smart (safe and secure) truck parking area in E265 km 1,5

Implementation of dynamic traffic management system E265 in sections km 0-10 and km 20-30

3. Overview of costs declared by the beneficiary

Action Number :

Beneficiary's legal name :

2018-EE-TM-0029-M

Estonian Transport Administration

3. Overview of costs declared Version: 06/06/2017

European Commission

Innovation and Networks Executive Agency (INEA)

Connecting Europe Facility

CEF Transport / Energy - Receipts and payment ceilings

Action number :

Beneficiary's legal name :

Financing sources of the Action (article II.25.3

of the GA as set out in Annex III, table 1 of the GA )

Amount of financial contribution to the

action eligible costs (EUR) Comments on financing sources

1. CEF - financing: 1 900 000,00

2. Beneficiary’s own resources 3 991 585,87

of which;

->(a) CBCA contribution: 0,00

->(b) EIB loan: 0,00

3. State budget(s): 0,00

4. Regional/local budget(s): 0,00

5. Income generated by the Action 0,00

6. Other sources: 0,00

Total: 5 891 585,87

Indicate the "carry-forward of EU contribution not

reimbursed in accordance with Article 4.1.3 of the

Grant Agreement (in €)":

380 000,00

Applicable only to mono-beneficiary projects

Receipts and payment ceilings

(only applicable for the final report - payment of the balance)

RECEIPTS (article II.25.3)

CEILING OF PRE-FINANCING AND INTERIM PAYMENTS (Article 4.1.3)

Estonian Transport Administration

2018-EE-TM-0029-M

4. Receipts & Payment ceilings Version: 06/06/2017

European Commission

Innovation and Networks Executive Agency (INEA)

Connecting Europe Facility

CEF Transport / Energy - Certification by the Member State

Action number :

Beneficiary's legal name :

Name of the person certifying on

behalf of the Member State:

Position :

Telephone Nº :

E-mail :

Date and signature:

Stamp (optional):

Date of a certificate on the financial statement/verification:

2018-EE-TM-0029-M

5. CERTIFICATION BY THE MEMBER STATE

(applicable only for beneficiaries established in the European Union and for the final report - payment of the balance)

Ms. Eva Killar

In compliance with Article II.23.2 of the GA, it is certified that:

1) the information provided in this final report and financial statement is full, reliable and true;

2) the costs declared in the final financial statement are real and eligible in accordance with the grant.

a certificate on financial statement

other form of verification carried out by the Member State (please specify) :

This certification is based on:

Director of Transport Development and Investments Department, The Ministry of Climate of Estonia

Estonian Transport Administration

+372 625 6485

[email protected]

5. Certification by the MS Version: 06/06/2017

Individual financial statement_2023_2024_signed.pdf

Dokumendiregister	Transpordiamet
Viit	5.2-1/21-968/17448-1
Registreeritud	13.10.2025
Sünkroonitud	24.10.2025
Liik	Valjaminev kiri
Funktsioon	5.2 Transpordiameti projektide haldamine (sh Euroopa Liidu struktuurivahenditest ja muudest välisabi fondidest finantseeritud projektid)
Sari	5.2-1 Välisabi finantseeritud projektide korraldamise dokumendid (v.a tee-ehituse ja remondi toimikud)
Toimik	5.2-1/21-968
Juurdepääsupiirang	Avalik
Juurdepääsupiirang
Adressaat	CINEA
Saabumis/saatmisviis	CINEA
Vastutaja	Janar Künamägi (Users, Teehoiuteenistus, Liiklusjuhtimiskeskus)
Originaal	Ava uues aknas

Failid

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