Document ID: 32019D0265
Language: ENG

<table><col/><col/><col/><col/><tbody><tr><td><p>15.2.2019&#160;&#160;&#160;</p></td><td><p>EN</p></td><td><p>Official Journal of the European Union</p></td><td><p>L 44/14</p></td></tr></tbody></table>
COMMISSION IMPLEMENTING DECISION (EU) 2019/265
of 12 February 2019
excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD)
(notified under document C(2019) 869)
(Only the Czech, Dutch, English, French, German, Greek, Italian, Portuguese, Romanian, Spanish and Swedish texts are authentic)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 ( 1 ) , and in particular Article 52 thereof,
After consulting the Committee on the Agricultural Funds,
Whereas:
<table><col/><col/><tbody><tr><td><p>(1)</p></td><td><p>In accordance with Article 52 of Regulation (EU) No 1306/2013 the Commission is to carry out the necessary verifications, communicate to the Member States the results of those verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(2)</p></td><td><p>The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(3)</p></td><td><p>In accordance with Regulation (EU) No 1306/2013, only agricultural expenditure which has been incurred in a way that has not infringed Union law may be financed.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(4)</p></td><td><p>In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGF and the EAFRD.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(5)</p></td><td><p>The amounts that are not recognised as being chargeable to the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than twenty-four months before the Commission's written notification of the results of the verifications to the Member States.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(6)</p></td><td><p>The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(7)</p></td><td><p>As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject&#160;<a>(<span>2</span>)</a>.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(8)</p></td><td><p>This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 15&#160;November 2018,</p></td></tr></tbody></table>
HAS ADOPTED THIS DECISION:
Article 1
The amounts set out in the Annex and related to expenditure incurred by the Member States' accredited paying agencies and declared under the EAGF or the EAFRD shall be excluded from Union financing.
Article 2
This Decision is addressed to the Kingdom of Belgium, the Czech Republic, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Kingdom of the Netherlands, the Republic of Austria, the Portuguese Republic, Romania and the Kingdom of Sweden.
Done at Brussels, 12 February 2019.
For the Commission
Phil HOGAN
Member of the Commission
( 1 ) OJ L 347, 20.12.2013, p.549
( 2 ) Ares(2019)404605
ANNEX
Budget Item: 05070107
<table><col/><col/><col/><col/><col/><col/><col/><col/><col/><col/><tbody><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>CZ</span></p></td><td><p>Cross-compliance</p></td><td><p>2011</p></td><td><p>Reimbursement following judgment in case T-627/16</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>423&#160;793,95</p></td><td><p>3,36</p></td><td><p>423&#160;790,59</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2011</p></td><td><p>Reimbursement following judgment in case T-627/16</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>2&#160;118&#160;969,77</p></td><td><p>16,78</p></td><td><p>2&#160;118&#160;952,99</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total CZ:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>2&#160;542&#160;763,72</span></p></td><td><p><span>20,14</span></p></td><td><p><span>2&#160;542&#160;743,58</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>SE</span></p></td><td><p>Decoupled Direct Aids</p></td><td><p>2014</p></td><td><p>Reimbursement following judgment in case T-260/16</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>8&#160;811&#160;286,44</p></td><td><p>0,00</p></td><td><p>8&#160;811&#160;286,44</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total SE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>8&#160;811&#160;286,44</span></p></td><td><p><span>0,00</span></p></td><td><p><span>8&#160;811&#160;286,44</span></p></td></tr></tbody></table>
<table><col/><col/><col/><col/><tbody><tr><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>EUR</span></p></td><td><p>11&#160;354&#160;050,16</p></td><td><p>20,14</p></td><td><p>11&#160;354&#160;030,02</p></td></tr></tbody></table>
Budget Item: 6701
<table><col/><col/><col/><col/><col/><col/><col/><col/><col/><col/><tbody><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>AT</span></p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Payment entitlements - Article 24(6) of R. 1307/2013</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;762&#160;784,00</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;762&#160;784,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Payment entitlements - Article 24(6) of R. 1307/2013</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;268&#160;498,00</p></td><td><p>0,00</p></td><td><p>&#8211; 5&#160;268&#160;498,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Quality of LPIS - pro rata - 10 % threshold</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 95&#160;167,00</p></td><td><p>0,00</p></td><td><p>&#8211; 95&#160;167,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Quality of LPIS - pro rata - 10 % threshold</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 95&#160;167,00</p></td><td><p>0,00</p></td><td><p>&#8211; 95&#160;167,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Quality of LPIS - pro rata factors</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 639&#160;853,00</p></td><td><p>0,00</p></td><td><p>&#8211; 639&#160;853,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Quality of the LPIS - pro rata factors</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 538&#160;452,00</p></td><td><p>0,00</p></td><td><p>&#8211; 538&#160;452,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total AT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 9&#160;399&#160;921,00</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 9&#160;399&#160;921,00</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>DE</span></p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>CEB/2018/020/DE - errors in EAGF and EAFRD</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 162,53</p></td><td><p>0,00</p></td><td><p>&#8211; 162,53</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total DE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 162,53</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 162,53</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>ES</span></p></td><td><p>Other Direct Aid - POSEI (2014+)</p></td><td><p>2015</p></td><td><p>Area paid for production of tomato not exported</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 617&#160;823,18</p></td><td><p>0,00</p></td><td><p>&#8211; 617&#160;823,18</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - POSEI (2014+)</p></td><td><p>2016</p></td><td><p>Area paid for production of tomato not exported</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 433&#160;756,91</p></td><td><p>0,00</p></td><td><p>&#8211; 433&#160;756,91</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - POSEI (2014+)</p></td><td><p>2017</p></td><td><p>Area paid for production of tomato not exported</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 424&#160;985,80</p></td><td><p>0,00</p></td><td><p>&#8211; 424&#160;985,80</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>Known errors - EAGF</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 374&#160;098,28</p></td><td><p>&#8211; 363&#160;476,73</p></td><td><p>&#8211; 10&#160;621,55</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>Known errors- EAGF Non IACS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 861&#160;340,55</p></td><td><p>&#8211; 412&#160;107,97</p></td><td><p>&#8211; 449&#160;232,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - POSEI (2014+)</p></td><td><p>2015</p></td><td><p>non-compliance in determining the area for payment in the administrative checks: unauthorised tolerance of 1 % is used</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;472,38</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;472,38</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - POSEI (2014+)</p></td><td><p>2016</p></td><td><p>non-compliance in determining the area for payment in the administrative checks: unauthorised tolerance of 1 % is used</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 901,63</p></td><td><p>0,00</p></td><td><p>&#8211; 901,63</p></td></tr><tr><td><p>&#160;</p></td><td><p>POSEI (2014+)</p></td><td><p>2015</p></td><td><p>SSA-Regional trade: non respect of the&#160;maximum quantities of processed&#160;products which can be exported annually&#160;from the Canary Islands in&#160;the&#160;context of regional trade, Annex&#160;V Regulation 180/2014, CN code 1901&#160;90</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 12&#160;501,12</p></td><td><p>0,00</p></td><td><p>&#8211; 12&#160;501,12</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total ES:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 2&#160;729&#160;879,85</span></p></td><td><p><span>&#8211; 775&#160;584,70</span></p></td><td><p><span>&#8211; 1&#160;954&#160;295,15</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>FR</span></p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Ponctuelle: erreur connue</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;008,88</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;008,88</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Ponctuelle: gestion des irregularites</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;450&#160;566,69</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;450&#160;566,69</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Ponctuelle: tests de validation</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 76&#160;266,65</p></td><td><p>&#8211; 88,75</p></td><td><p>&#8211; 76&#160;177,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total FR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 1&#160;529&#160;842,22</span></p></td><td><p><span>&#8211; 88,75</span></p></td><td><p><span>&#8211; 1&#160;529&#160;753,47</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>GR</span></p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2015</p></td><td><p>Deficiencies identified in 2 key controls</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 515&#160;238,30</p></td><td><p>&#8211; 344,73</p></td><td><p>&#8211; 514&#160;893,57</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2016</p></td><td><p>Deficiencies identified in 2 key controls</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 525&#160;168,09</p></td><td><p>0,00</p></td><td><p>&#8211; 525&#160;168,09</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2017</p></td><td><p>Deficiencies identified in 2 key controls</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 501&#160;093,03</p></td><td><p>0,00</p></td><td><p>&#8211; 501&#160;093,03</p></td></tr><tr><td><p>&#160;</p></td><td><p>Apiculture</p></td><td><p>2015</p></td><td><p>deficiencies in the on-the-spot checks and no penalties were applied.</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;543,94</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;543,94</p></td></tr><tr><td><p>&#160;</p></td><td><p>Apiculture</p></td><td><p>2016</p></td><td><p>deficiencies in the on-the-spot checks and no penalties were applied.</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;887,86</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;887,86</p></td></tr><tr><td><p>&#160;</p></td><td><p>Apiculture</p></td><td><p>2017</p></td><td><p>deficiencies in the on-the-spot checks and no penalties were applied.</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;614,40</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;614,40</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2018</p></td><td><p>FY 2018 until February - weakness in 2 key controls</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 16&#160;468,70</p></td><td><p>0,00</p></td><td><p>&#8211; 16&#160;468,70</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - POSEI (2014+)</p></td><td><p>2015</p></td><td><p>weakness on the spot checks and no penalties applied in the SAI</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 56&#160;942,35</p></td><td><p>0,00</p></td><td><p>&#8211; 56&#160;942,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - POSEI (2014+)</p></td><td><p>2016</p></td><td><p>weakness on the spot checks and no penalties applied in the SAI</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 57&#160;827,79</p></td><td><p>0,00</p></td><td><p>&#8211; 57&#160;827,79</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - POSEI (2014+)</p></td><td><p>2017</p></td><td><p>weakness on the spot checks and no penalties applied in the SAI</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 56&#160;383,70</p></td><td><p>0,00</p></td><td><p>&#8211; 56&#160;383,70</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total GR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 1&#160;738&#160;168,16</span></p></td><td><p><span>&#8211; 344,73</span></p></td><td><p><span>&#8211; 1&#160;737&#160;823,43</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>IE</span></p></td><td><p>Irregularities</p></td><td><p>2015</p></td><td><p>Deficiencies in debt management</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 324&#160;716,97</p></td><td><p>0,00</p></td><td><p>&#8211; 324&#160;716,97</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2015</p></td><td><p>Deficiencies in key controls</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 309&#160;730,38</p></td><td><p>&#8211; 2&#160;610,77</p></td><td><p>&#8211; 307&#160;119,61</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total IE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 634&#160;447,35</span></p></td><td><p><span>&#8211; 2&#160;610,77</span></p></td><td><p><span>&#8211; 631&#160;836,58</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>IT</span></p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>pre-2008 debts</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;544&#160;556,82</p></td><td><p>0,00</p></td><td><p>&#8211; 7&#160;544&#160;556,82</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of accounts&#160;-&#160;Conformity Clearance</p></td><td><p>2007</p></td><td><p>reissue of payments to the beneficiaries in 2008 after being declared to the Fund in 2007</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 31&#160;246,05</p></td><td><p>0,00</p></td><td><p>&#8211; 31&#160;246,05</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total IT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 7&#160;575&#160;802,87</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 7&#160;575&#160;802,87</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>RO</span></p></td><td><p>Decoupled Direct Aids</p></td><td><p>2010</p></td><td><p>LPIS - Cross-checks and OTSC weakness CY 2009 - SAPS</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 23&#160;154&#160;676,68</p></td><td><p>&#8211; 46&#160;309,35</p></td><td><p>&#8211; 23&#160;108&#160;367,33</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2011</p></td><td><p>LPIS - Cross-chekcs and OTSC weakness CY 2010 - SAPS</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 20&#160;574&#160;656,79</p></td><td><p>0,00</p></td><td><p>&#8211; 20&#160;574&#160;656,79</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total RO:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 43&#160;729&#160;333,47</span></p></td><td><p><span>&#8211; 46&#160;309,35</span></p></td><td><p><span>&#8211; 43&#160;683&#160;024,12</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>SE</span></p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Accuracy of scales of LPIS &amp; ESPG</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;038,74</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;038,74</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Accuracy of scales of LPIS &amp; ESPG</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;124,26</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;124,26</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Distinction LLF with grass and TG</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;116&#160;696,66</p></td><td><p>&#8211; 157&#160;127,27</p></td><td><p>&#8211; 6&#160;959&#160;569,39</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Distinction LLF with grass and TG</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;517&#160;150,74</p></td><td><p>&#8211; 390&#160;044,95</p></td><td><p>&#8211; 7&#160;127&#160;105,79</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>OTSC to sufficient number &amp; quality</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 562&#160;860,06</p></td><td><p>&#8211; 2&#160;557,41</p></td><td><p>&#8211; 560&#160;302,65</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>OTSC to sufficient number &amp; quality</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 903,80</p></td><td><p>&#8211; 3,90</p></td><td><p>&#8211; 899,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>OTSC to sufficient number &amp; quality</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;427&#160;157,53</p></td><td><p>&#8211; 2&#160;462,89</p></td><td><p>&#8211; 1&#160;424&#160;694,64</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Pro-rata not appropriately applied</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 48&#160;691,52</p></td><td><p>0,00</p></td><td><p>&#8211; 48&#160;691,52</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Pro-rata not appropriately applied</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 45&#160;214,48</p></td><td><p>0,00</p></td><td><p>&#8211; 45&#160;214,48</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total SE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 16&#160;726&#160;837,79</span></p></td><td><p><span>&#8211; 552&#160;196,42</span></p></td><td><p><span>&#8211; 16&#160;174&#160;641,37</span></p></td></tr></tbody></table>
<table><col/><col/><col/><col/><tbody><tr><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>EUR</span></p></td><td><p>&#8211; 84&#160;064&#160;395,24</p></td><td><p>&#8211; 1&#160;377&#160;134,72</p></td><td><p>&#8211; 82&#160;687&#160;260,52</p></td></tr></tbody></table>
Budget Item: 6711
<table><col/><col/><col/><col/><col/><col/><col/><col/><col/><col/><tbody><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>AT</span></p></td><td><p>Rural Development EAFRD Knowledge and innovation</p></td><td><p>2016</p></td><td><p>Absence of audit trail regarding the evaluation of reasonableness of costs - M16 - FY2016</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 21&#160;082,63</p></td><td><p>0,00</p></td><td><p>&#8211; 21&#160;082,63</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Knowledge and innovation</p></td><td><p>2017</p></td><td><p>Absence of audit trail regarding the evaluation of reasonableness of costs - M16 - FY2017</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 15&#160;936,07</p></td><td><p>0,00</p></td><td><p>&#8211; 15&#160;936,07</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Knowledge and innovation</p></td><td><p>2016</p></td><td><p>Absence of audit trail regarding the evaluation of reasonableness of costs - M1 - FY2016</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 14&#160;491,20</p></td><td><p>0,00</p></td><td><p>&#8211; 14&#160;491,20</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Knowledge and innovation</p></td><td><p>2017</p></td><td><p>Absence of audit trail regarding the evaluation of reasonableness of costs - M1 - FY2017</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 16&#160;281,84</p></td><td><p>0,00</p></td><td><p>&#8211; 16&#160;281,84</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Knowledge and innovation</p></td><td><p>2016</p></td><td><p>Absence of audit trail regarding the evaluation of reasonableness of costs - M3 - FY2016</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 9&#160;485,57</p></td><td><p>0,00</p></td><td><p>&#8211; 9&#160;485,57</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Knowledge and innovation</p></td><td><p>2017</p></td><td><p>Absence of audit trail regarding the evaluation of reasonableness of costs - M3 - FY2017</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 10&#160;215,31</p></td><td><p>0,00</p></td><td><p>&#8211; 10&#160;215,31</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total AT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 87&#160;492,62</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 87&#160;492,62</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>BE</span></p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2015</p></td><td><p>Absence et d&#233;ficiences de contr&#244;les cl&#233;s</p><p>Absence d'un contr&#244;le auxiliaire</p></td><td><p>FLAT RATE</p></td><td><p>7,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 65&#160;667,11</p></td><td><p>0,00</p></td><td><p>&#8211; 65&#160;667,11</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2015</p></td><td><p>Absence et d&#233;ficiences de contr&#244;les cl&#233;s</p><p>Absence d'un contr&#244;le auxiliaire</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 663&#160;989,13</p></td><td><p>0,00</p></td><td><p>&#8211; 663&#160;989,13</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2015</p></td><td><p>Absence et d&#233;ficiences de contr&#244;les cl&#233;s</p><p>Absence d'un contr&#244;le auxiliaire</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 224&#160;305,01</p></td><td><p>&#8211; 21&#160;670,95</p></td><td><p>&#8211; 202&#160;634,06</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2016</p></td><td><p>Absence et d&#233;ficiences de contr&#244;les cl&#233;s</p><p>Absence d'un contr&#244;le auxiliaire</p></td><td><p>FLAT RATE</p></td><td><p>7,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 128&#160;715,39</p></td><td><p>0,00</p></td><td><p>&#8211; 128&#160;715,39</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2016</p></td><td><p>Absence et d&#233;ficiences de contr&#244;les cl&#233;s</p><p>Absence d'un contr&#244;le auxiliaire</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 871&#160;916,33</p></td><td><p>0,00</p></td><td><p>&#8211; 871&#160;916,33</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2016</p></td><td><p>Absence et d&#233;ficiences de contr&#244;les cl&#233;s</p><p>Absence d'un contr&#244;le auxiliaire</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 132&#160;163,98</p></td><td><p>0,00</p></td><td><p>&#8211; 132&#160;163,98</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2016</p></td><td><p>Absence et d&#233;ficiences de contr&#244;les cl&#233;s</p><p>Absence d'un contr&#244;le auxiliaire</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 34&#160;362,79</p></td><td><p>0,00</p></td><td><p>&#8211; 34&#160;362,79</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2016</p></td><td><p>Absence et d&#233;ficiences de contr&#244;les cl&#233;s</p><p>Absence d'un contr&#244;le auxiliaire</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 621&#160;040,86</p></td><td><p>&#8211; 621&#160;040,86</p></td><td><p>0,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2017</p></td><td><p>Absence et d&#233;ficiences de contr&#244;les cl&#233;s</p><p>Absence d'un contr&#244;le auxiliaire</p></td><td><p>FLAT RATE</p></td><td><p>7,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;391,35</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;391,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2017</p></td><td><p>Absence et d&#233;ficiences de contr&#244;les cl&#233;s</p><p>Absence d'un contr&#244;le auxiliaire</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 164&#160;804,35</p></td><td><p>0,00</p></td><td><p>&#8211; 164&#160;804,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2017</p></td><td><p>Absence et d&#233;ficiences de contr&#244;les cl&#233;s</p><p>Absence d'un contr&#244;le auxiliaire</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;070,22</p></td><td><p>0,00</p></td><td><p>&#8211; 6&#160;070,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2017</p></td><td><p>Absence et d&#233;ficiences de contr&#244;les cl&#233;s</p><p>Absence d'un contr&#244;le auxiliaire</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 34&#160;690,79</p></td><td><p>0,00</p></td><td><p>&#8211; 34&#160;690,79</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2016</p></td><td><p>D&#233;ficiences de contr&#244;les cl&#233;s.</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 23&#160;742,86</p></td><td><p>0,00</p></td><td><p>&#8211; 23&#160;742,86</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total BE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 2&#160;974&#160;860,17</span></p></td><td><p><span>&#8211; 642&#160;711,81</span></p></td><td><p><span>&#8211; 2&#160;332&#160;148,36</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>DE</span></p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>CEB/2018/020/DE - errors in EAGF and EAFRD</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 97&#160;411,09</p></td><td><p>0,00</p></td><td><p>&#8211; 97&#160;411,09</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total DE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 97&#160;411,09</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 97&#160;411,09</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>FR</span></p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>Erreur connue d&#233;tect&#233;e lors du test de validation HSIGC_20</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;125,06</p></td><td><p>0,00</p></td><td><p>&#8211; 6&#160;125,06</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>Erreur connue d&#233;tect&#233;e lors du test de validation HSIGC_22</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;907,00</p></td><td><p>0,00</p></td><td><p>&#8211; 6&#160;907,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>Erreur connue d&#233;tect&#233;e lors du test de validation HSIGC_32</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 16&#160;949,09</p></td><td><p>0,00</p></td><td><p>&#8211; 16&#160;949,09</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>Erreur connue d&#233;tect&#233;e lors du test de validation HSIGC_5</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 399,02</p></td><td><p>0,00</p></td><td><p>&#8211; 399,02</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Erreur connue Test de conformit&#233; n&#176;8 NSIGC</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 44,55</p></td><td><p>0,00</p></td><td><p>&#8211; 44,55</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>Erreur extrapol&#233;e sur le 5&#232;me trimestre du programme de d&#233;veloppement rural 2007-2013</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 996&#160;414,95</p></td><td><p>0,00</p></td><td><p>&#8211; 996&#160;414,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Erreur la plus probable d&#233;tect&#233;e sur les 4 premiers trimestres du dernier exercice de d&#233;veloppement rural</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 430&#160;526,99</p></td><td><p>0,00</p></td><td><p>&#8211; 430&#160;526,99</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total FR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 1&#160;457&#160;366,66</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 1&#160;457&#160;366,66</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>IT</span></p></td><td><p>Clearance of accounts&#160;-&#160;Conformity Clearance</p></td><td><p>2007</p></td><td><p>debt not recorded in Annex III</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 330&#160;771,05</p></td><td><p>0,00</p></td><td><p>&#8211; 330&#160;771,05</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>MLE for EAFRD population</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 766&#160;522,66</p></td><td><p>&#8211; 70&#160;653,34</p></td><td><p>&#8211; 695&#160;869,32</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total IT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 1&#160;097&#160;293,71</span></p></td><td><p><span>&#8211; 70&#160;653,34</span></p></td><td><p><span>&#8211; 1&#160;026&#160;640,37</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>NL</span></p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Clearance of accounts EAFRD closure exercise 2007-2013. Financial correction is composed of the sum of the MLE for Q1-Q4 (EUR 323&#160;284,12 ).</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 323&#160;284,12</p></td><td><p>&#8211; 30&#160;599,35</p></td><td><p>&#8211; 292&#160;684,77</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>Clearance of accounts EAFRD closure exercise 2007-2013. Financial correction is composed of the sum of the MLE Q5 (EUR 666&#160;290,00 ).</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 666&#160;290,00</p></td><td><p>0,00</p></td><td><p>&#8211; 666&#160;290,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total NL:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 989&#160;574,12</span></p></td><td><p><span>&#8211; 30&#160;599,35</span></p></td><td><p><span>&#8211; 958&#160;974,77</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>PT</span></p></td><td><p>Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)</p></td><td><p>2010</p></td><td><p>Deficient checks on the SME status</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 986&#160;742,27</p></td><td><p>&#8211; 19&#160;734,85</p></td><td><p>&#8211; 967&#160;007,42</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)</p></td><td><p>2011</p></td><td><p>Deficient checks on the SME status</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 661&#160;912,45</p></td><td><p>&#8211; 13&#160;238,25</p></td><td><p>&#8211; 648&#160;674,20</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)</p></td><td><p>2012</p></td><td><p>Deficient checks on the SME status</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 383&#160;755,22</p></td><td><p>&#8211; 7&#160;675,10</p></td><td><p>&#8211; 376&#160;080,12</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)</p></td><td><p>2013</p></td><td><p>Deficient checks on the SME status</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;742&#160;818,76</p></td><td><p>&#8211; 54&#160;856,38</p></td><td><p>&#8211; 2&#160;687&#160;962,38</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Investment - private beneficiaries</p></td><td><p>2014</p></td><td><p>Deficient checks on the SME status</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;090&#160;453,19</p></td><td><p>&#8211; 11&#160;739,23</p></td><td><p>&#8211; 1&#160;078&#160;713,96</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2015</p></td><td><p>Deficient checks on the SME status</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;631&#160;769,52</p></td><td><p>&#8211; 6&#160;527,08</p></td><td><p>&#8211; 1&#160;625&#160;242,44</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2016</p></td><td><p>Deficient checks on the SME status</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 593&#160;335,15</p></td><td><p>0,00</p></td><td><p>&#8211; 593&#160;335,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total PT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 8&#160;090&#160;786,56</span></p></td><td><p><span>&#8211; 113&#160;770,89</span></p></td><td><p><span>&#8211; 7&#160;977&#160;015,67</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>RO</span></p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2015</p></td><td><p>Creation of artificial conditions for receiving a financial support higher than the regulatory ceiling</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 112&#160;285,43</p></td><td><p>0,00</p></td><td><p>&#8211; 112&#160;285,43</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2016</p></td><td><p>Creation of artificial conditions for receiving a financial support higher than the regulatory ceiling</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 299&#160;457,90</p></td><td><p>0,00</p></td><td><p>&#8211; 299&#160;457,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2010</p></td><td><p>Deduction of RD2/2011/010/RO - CY&#160;2010</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>2&#160;731&#160;178,66</p></td><td><p>5&#160;486,46</p></td><td><p>2&#160;725&#160;692,20</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Investment - public beneficiaries</p></td><td><p>2014</p></td><td><p>Insufficient checks on the eligibility criteria for the projects (Agro-tourism or Accommodation for tourists in rural areas)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 35&#160;915,55</p></td><td><p>&#8211; 18&#160;124,26</p></td><td><p>&#8211; 17&#160;791,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2015</p></td><td><p>Insufficient checks on the eligibility criteria for the projects (Agro-tourism or Accommodation for tourists in rural areas)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 847&#160;408,37</p></td><td><p>0,00</p></td><td><p>&#8211; 847&#160;408,37</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2016</p></td><td><p>Insufficient checks on the eligibility criteria for the projects (Agro-tourism or Accommodation for tourists in rural areas)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 718&#160;001,23</p></td><td><p>0,00</p></td><td><p>&#8211; 718&#160;001,23</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Known error (advances) + reconciliation error</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 343&#160;392,94</p></td><td><p>&#8211; 10&#160;564,52</p></td><td><p>&#8211; 332&#160;828,42</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Known error (non-IACS)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;479,27</p></td><td><p>&#8211; 7&#160;479,27</p></td><td><p>0,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Complement to direct payment (2007-2013)</p></td><td><p>2010</p></td><td><p>LPIS - Cross-checks and OTSC weakness CY 2009 - CNDP</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;702&#160;778,52</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;702&#160;778,52</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2009</p></td><td><p>LPIS - Cross-checks and OTSC weakness CY 2009 - RD</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 11&#160;640&#160;416,05</p></td><td><p>&#8211; 0,17</p></td><td><p>&#8211; 11&#160;640&#160;415,88</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2010</p></td><td><p>LPIS - Cross-checks and OTSC weakness CY 2009 - RD</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 12&#160;554&#160;382,97</p></td><td><p>&#8211; 25&#160;219,59</p></td><td><p>&#8211; 12&#160;529&#160;163,38</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2010</p></td><td><p>LPIS - Cross-checks and OTSC weakness CY 2010 - RD</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 26&#160;997&#160;516,00</p></td><td><p>&#8211; 54&#160;233,35</p></td><td><p>&#8211; 26&#160;943&#160;282,65</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Most likely error (IACS+non-IACS) FY2015 and FY2016</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 34&#160;194&#160;181,65</p></td><td><p>&#8211; 7&#160;411&#160;850,18</p></td><td><p>&#8211; 26&#160;782&#160;331,47</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>Most likely error (IACS+non-IACS) FY2015 and FY2016</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 9&#160;947&#160;831,00</p></td><td><p>&#8211; 2&#160;719&#160;256,79</p></td><td><p>&#8211; 7&#160;228&#160;574,21</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total RO:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 98&#160;669&#160;868,22</span></p></td><td><p><span>&#8211; 10&#160;241&#160;241,67</span></p></td><td><p><span>&#8211; 88&#160;428&#160;626,55</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>SE</span></p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2017</p></td><td><p>Correction on transitionary period FY2016-2017-2018: M01 (prev. 111), M04 (prev. 121) and M07 (prev. 321)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 136,58</p></td><td><p>0,00</p></td><td><p>&#8211; 136,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2017</p></td><td><p>Correction on transitionary period FY2016-2017-2018: M01 (prev. 111), M04 (prev. 121) and M07 (prev. 321)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 254,37</p></td><td><p>0,00</p></td><td><p>&#8211; 254,37</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Knowledge and innovation</p></td><td><p>2017</p></td><td><p>Correction on transitionary period FY2016-2017-2018: M01 (prev. 111), M04 (prev. 121) and M07 (prev. 321)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 314,51</p></td><td><p>0,00</p></td><td><p>&#8211; 314,51</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2018</p></td><td><p>Correction on transitionary period FY2016-2017-2018: M01 (prev. 111), M04 (prev. 121) and M07 (prev. 321)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 497,91</p></td><td><p>0,00</p></td><td><p>&#8211; 497,91</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Knowledge and innovation</p></td><td><p>2018</p></td><td><p>Correction on transitionary period FY2016-2017-2018: M01 (prev. 111), M04 (prev. 121) and M07 (prev. 321)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 36,65</p></td><td><p>0,00</p></td><td><p>&#8211; 36,65</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2015</p></td><td><p>Deficiencies in KC: Selection and appraisal of projects; Evaluation of reasonableness of costs - M312</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 85&#160;400,97</p></td><td><p>&#8211; 85&#160;400,97</p></td><td><p>0,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2016</p></td><td><p>Deficiencies in KC: Selection and appraisal of projects; Evaluation of reasonableness of costs - M312</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 20&#160;805,06</p></td><td><p>0,00</p></td><td><p>&#8211; 20&#160;805,06</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2015</p></td><td><p>Deficiencies in KC: Selection and appraisal of projects; Evaluation of reasonableness of costs - M321</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;009&#160;988,55</p></td><td><p>&#8211; 1&#160;009&#160;988,55</p></td><td><p>0,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2016</p></td><td><p>Deficiencies in KC: Selection and appraisal of projects; Evaluation of reasonableness of costs - M321</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 10&#160;921,32</p></td><td><p>0,00</p></td><td><p>&#8211; 10&#160;921,32</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Knowledge and innovation</p></td><td><p>2015</p></td><td><p>Deficiencies in KC: Selection and appraisal of projects (M111, M331); Adequate&#160;verification of all payment claims&#160;(M331)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 780&#160;486,39</p></td><td><p>&#8211; 1&#160;632,52</p></td><td><p>&#8211; 778&#160;853,87</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Knowledge and innovation</p></td><td><p>2016</p></td><td><p>Deficiencies in KC: Selection and appraisal of projects (M111, M331); Adequate&#160;verification of all payment claims(M331)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 226&#160;592,89</p></td><td><p>0,00</p></td><td><p>&#8211; 226&#160;592,89</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2015</p></td><td><p>Deficiencies in KC: Selection and appraisal of projects - M121</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 115&#160;476,12</p></td><td><p>&#8211; 115&#160;476,12</p></td><td><p>0,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2016</p></td><td><p>Deficiencies in KC: Selection and appraisal of projects - M121</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 349,35</p></td><td><p>0,00</p></td><td><p>&#8211; 349,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total SE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 2&#160;251&#160;260,67</span></p></td><td><p><span>&#8211; 1&#160;212&#160;498,16</span></p></td><td><p><span>&#8211; 1&#160;038&#160;762,51</span></p></td></tr></tbody></table>
<table><col/><col/><col/><col/><tbody><tr><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>EUR</span></p></td><td><p>&#8211; 115&#160;715&#160;913,82</p></td><td><p>&#8211; 12&#160;311&#160;475,22</p></td><td><p>&#8211; 103&#160;404&#160;438,60</p></td></tr></tbody></table>