Coutry specific informationMixed auditing system in place The auditing system in Estonia for the First Level control of INTERREG projects presents itself as a mixture of centralized and decentralized structures. While some Estonian partners will have to use the centralized model of audits, others are required to get their expenditure audited by self-chosen internal or external accountants. The determining factors are the time of the projects' approval and available budget resources. Generally all Estonian partners of projects:
As a general rule, partners will use same auditing model until the end of project duration. In case of the centralized model no real auditing costs for Estonian project partners occur because the auditing is done and costs related to auditing are borne by the Ministry of the Interior. The projects which use the decentralized model (by means of external auditing companies or independent audit departments) have to cover costs from the INTERREG III B project budget or from their own resources. State Regional Development Agency is responsible for the first level control (auditing of projects). Audit unit of Ministry of Regional Development and Local Governments is responsible for the second and third level control. In Lithuania the Ministry of the Interior is responsible for establishment of the first level control system for Lithuanian partners involved in INTERREG III B projects. According to the approved regulations, all INTERREG III programme project partners that have not received the written approval of the Ministry of the Interior to start the procedures for the procurement of independent project audit and/ or projects that have not concluded the agreements with independent auditor until 15th October, 2006 must submit their reports to the centralised auditor JSC (IDG auditoriai) units in Vilnius or Siauliai, depending on the location of partner. The partners have to inform the Regional Policy Department of the Ministry of the Interior (Sventaragio g. 2, LT-01510 Vilnius, fax 8 5 2718782) in a written form about their projects being implemented and submit a request to provide the centralised project audit. The project partner’s reports shall be submitted to JSC (IDG auditoriai) units. Please see more about the audit requirements here. For further information please contact Ms Deimante Jankunaite, Head of Territorial Cooperation Unit of the Regional Policy Department of the Ministry of the Interior, email: deimante.jankunaite@vrm.lt , tel. +370 5 2718966, www.vrm.lt/index.php?id=50. In Poland the first level control is centralized and the INTERREG office (Implementing Authority for Phare CBC Programmes) is commissioned to conduct audit of the project reports by the Ministry of Economy (Polish Managing Authority for Interreg III). The first level control for Polish Partners as well as for Polish Lead Partners of Interreg III B projects is free of charge. Therefore, Polish Partners should not include costs of auditing (1st level control) in their budgets as they do not incure them. Info and contact details on the first level controls has been already published on www.interreg.gov.pl. Contact person: A communication which opens the door for those Polish self-government institutions that might be interested in the role of Lead Partners in INTERREG III B and IIIC projects (in polish). For more information please visit News section at www.interreg.gov.pl
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