Document ID: 32020D0201
Language: ENG

<table><col/><col/><col/><col/><tbody><tr><td><p>14.2.2020&#160;&#160;&#160;</p></td><td><p>EN</p></td><td><p>Official Journal of the European Union</p></td><td><p>L 42/17</p></td></tr></tbody></table>
COMMISSION IMPLEMENTING DECISION (EU) 2020/201
of 12 February 2020
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(2020) 541)
(Only the Czech, Danish, French, German, Greek, Hungarian, Italian, Polish, Portuguese, Spanish and Swedish texts are authentic)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard 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&#8217;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 30 November 2019,</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 Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, Hungary, the Republic of Austria, the Republic of Poland, the Portuguese Republic and the Kingdom of Sweden.
Done at Brussels, 12 February 2020.
For the Commission
Janusz WOJCIECHOWSKI
Member of the Commission
( 1 ) OJ L 347, 20.12.2013, p. 549 .
( 2 ) Ares(2020)392485
ANNEX
Decision: 62
Budget Item: 0 5 0 2 0 8 1 1
<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>PL</span></p></td><td><p>Fruit and Vegetables - Pre-recognised Producer Groups</p></td><td><p>2017</p></td><td><p>Lifting of suspension of monthly payments made to Poland (EAGF) - Commission Decision C(2016)2050 of 7 April 2016 and Commission Decision C(2017)2104 of 4 April 2017 - Period from 16 October 2016 to 15 October 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>0,00</p></td><td><p>- 3&#160;007&#160;191,14</p></td><td><p>3&#160;007&#160;191,14</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Pre-recognised Producer Groups</p></td><td><p>2016</p></td><td><p>Lifting of suspension of monthly payments made to Poland (EAGF) - Commission Decision C(2016)2050 of 7 April 2016 - Period from 1 March 2016 to 15 October 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>0,00</p></td><td><p>- 9&#160;356&#160;312,09</p></td><td><p>9&#160;356&#160;312,09</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 PL:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>0,00</span></p></td><td><p><span>- 12&#160;363&#160;503,23</span></p></td><td><p><span>12&#160;363&#160;503,23</span></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>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</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>0,00</p></td><td><p>- 12&#160;363&#160;503,23</p></td><td><p>12&#160;363&#160;503,23</p></td></tr></tbody></table>
Budget Item: 0 5 0 3 0 1 0 7
<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>FR</span></p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Lifting of suspension of monthly payments made to France (EAGF) - Commission Decision C(2016)4287 du 12 juillet 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>0,00</p></td><td><p>- 10&#160;499&#160;112,70</p></td><td><p>10&#160;499&#160;112,70</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 FR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>0,00</span></p></td><td><p><span>- 10&#160;499&#160;112,70</span></p></td><td><p><span>10&#160;499&#160;112,70</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>0,00</p></td><td><p>- 10&#160;499&#160;112,70</p></td><td><p>10&#160;499&#160;112,70</p></td></tr></tbody></table>
Budget Item: 0 5 0 3 0 1 1 0
<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>FR</span></p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Lifting of suspension of monthly payments made to France (EAGF) - Commission Decision C(2016)4287 du 12 juillet 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>0,00</p></td><td><p>- 101&#160;753&#160;593,01</p></td><td><p>101&#160;753&#160;593,01</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>0,00</span></p></td><td><p><span>- 101&#160;753&#160;593,01</span></p></td><td><p><span>101&#160;753&#160;593,01</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>0,00</p></td><td><p>- 101&#160;753&#160;593,01</p></td><td><p>101&#160;753&#160;593,01</p></td></tr></tbody></table>
Budget Item: 0 5 0 3 0 1 1 1
<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>FR</span></p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Lifting of suspension of monthly payments made to France (EAGF) - Commission Decision C(2016)4287 du 12 juillet 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>0,00</p></td><td><p>- 61&#160;833&#160;996,81</p></td><td><p>61&#160;833&#160;996,81</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>0,00</span></p></td><td><p><span>- 61&#160;833&#160;996,81</span></p></td><td><p><span>61&#160;833&#160;996,81</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>0,00</p></td><td><p>- 61&#160;833&#160;996,81</p></td><td><p>61&#160;833&#160;996,81</p></td></tr></tbody></table>
Budget Item: 0 5 0 3 0 1 1 3
<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>FR</span></p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Lifting of suspension of monthly payments made to France (EAGF) - Commission Decision C(2016)4287 du 12 juillet 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>0,00</p></td><td><p>- 1&#160;316&#160;652,56</p></td><td><p>1&#160;316&#160;652,56</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>0,00</span></p></td><td><p><span>- 1&#160;316&#160;652,56</span></p></td><td><p><span>1&#160;316&#160;652,56</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>0,00</p></td><td><p>- 1&#160;316&#160;652,56</p></td><td><p>1&#160;316&#160;652,56</p></td></tr></tbody></table>
Budget Item: 6 7 0 1
<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>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>Errors in EAGF and EAFRD population</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 411&#160;336,74</p></td><td><p>0,00</p></td><td><p>- 411&#160;336,74</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>- 411&#160;336,74</span></p></td><td><p><span>0,00</span></p></td><td><p><span>- 411&#160;336,74</span></p></td></tr><tr><td><p><span>CZ</span></p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2016</p></td><td><p>one off correction to unduly recognized POs FY 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 1&#160;336&#160;232,52</p></td><td><p>0,00</p></td><td><p>- 1&#160;336&#160;232,52</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>one off to unduly recognized POs FY 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 1&#160;566&#160;325,02</p></td><td><p>0,00</p></td><td><p>- 1&#160;566&#160;325,02</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>one off to unduly recognized POs FY 2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 34&#160;770,46</p></td><td><p>0,00</p></td><td><p>- 34&#160;770,46</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;937&#160;328,00</span></p></td><td><p><span>0,00</span></p></td><td><p><span>- 2&#160;937&#160;328,00</span></p></td></tr><tr><td><p><span>DE</span></p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2015</p></td><td><p>Deficiencies in the control of the Value of Marketed Production OP 2014</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>- 100&#160;404,77</p></td><td><p>0,00</p></td><td><p>- 100&#160;404,77</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 in the control of the Value of Marketed Production OP 2015</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>- 85&#160;635,62</p></td><td><p>0,00</p></td><td><p>- 85&#160;635,62</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 in the control of the Value of Marketed Production OP 2016</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>- 76&#160;662,25</p></td><td><p>0,00</p></td><td><p>- 76&#160;662,25</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>- 262&#160;702,64</span></p></td><td><p><span>0,00</span></p></td><td><p><span>- 262&#160;702,64</span></p></td></tr><tr><td><p><span>DK</span></p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>Nominal amount of errors found during the substantive testing of EAGF</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 10&#160;129,49</p></td><td><p>0,00</p></td><td><p>- 10&#160;129,49</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 DK:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>- 10&#160;129,49</span></p></td><td><p><span>0,00</span></p></td><td><p><span>- 10&#160;129,49</span></p></td></tr><tr><td><p><span>ES</span></p></td><td><p>Cross-compliance</p></td><td><p>2016</p></td><td><p>CY 2015</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>- 169&#160;794,89</p></td><td><p>- 13&#160;977,99</p></td><td><p>- 155&#160;816,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2017</p></td><td><p>CY 2015</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>- 957,97</p></td><td><p>0,00</p></td><td><p>- 957,97</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2018</p></td><td><p>CY 2015</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>- 250,07</p></td><td><p>0,00</p></td><td><p>- 250,07</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2017</p></td><td><p>CY 2016</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>- 269&#160;132,59</p></td><td><p>- 18&#160;054,67</p></td><td><p>- 251&#160;077,92</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2018</p></td><td><p>CY 2016</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>- 95,10</p></td><td><p>0,00</p></td><td><p>- 95,10</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2018</p></td><td><p>CY 2017</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>- 299&#160;854,12</p></td><td><p>0,00</p></td><td><p>- 299&#160;854,12</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>- 740&#160;084,74</span></p></td><td><p><span>- 32&#160;032,66</span></p></td><td><p><span>-708&#160;052,08</span></p></td></tr><tr><td><p><span>FR</span></p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>Errors linked to recoveries - FY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 63&#160;689,58</p></td><td><p>0,00</p></td><td><p>- 63&#160;689,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Weaknesses OTSC - affecting greening. In relation to the suspension of monthly payments (Commission Decision C(2016) 4287 of 12 July 2016)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 729&#160;462,41</p></td><td><p>- 693,01</p></td><td><p>- 728&#160;769,40</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support Area Based</p></td><td><p>2016</p></td><td><p>Weaknesses OTSC - VCS - Area based</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 237&#160;100,13</p></td><td><p>- 225,25</p></td><td><p>- 236&#160;874,88</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Weakness in SIPA-RPG. In relation to the suspension of monthly payments (Commission Decision C(2016) 4287 of 12 July 2016)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 39&#160;267&#160;880,66</p></td><td><p>- 35&#160;071,94</p></td><td><p>- 39&#160;232&#160;808,72</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>- 40&#160;298&#160;132,78</span></p></td><td><p><span>- 35&#160;990,20</span></p></td><td><p><span>- 40&#160;262&#160;142,58</span></p></td></tr><tr><td><p><span>PL</span></p></td><td><p>Fruit and Vegetables - Pre-recognised Producer Groups</p></td><td><p>2016</p></td><td><p>FY 2016 Deficiencies in the control system of aid to Producer Groups in the Fruit and vegetables sector. In relation to the suspension of monthly payments (Commission Decision C(2016) 2050 of 7 April 2016)</p></td><td><p>FLAT RATE</p></td><td><p>15,00%</p></td><td><p>EUR</p></td><td><p>- 9&#160;176&#160;945,14</p></td><td><p>0,00</p></td><td><p>- 9&#160;176&#160;945,14</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Pre-recognised Producer Groups</p></td><td><p>2017</p></td><td><p>FY 2017 Deficiencies in the control system of aid to Producer Groups in the Fruit and vegetables sector. In relation to the suspension of monthly payments (Commission Decisions C(2016) 2050 of 7 April 2016 and C(2017) 2104 of 4 April 2017)</p></td><td><p>FLAT RATE</p></td><td><p>10,00%</p></td><td><p>EUR</p></td><td><p>- 1&#160;202&#160;876,46</p></td><td><p>- 67&#160;115,12</p></td><td><p>- 1&#160;135&#160;761,34</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2016</p></td><td><p>Reduction in payments - payment deadlines - R.1306/13, Art.40; R.907/14, Art.5 - 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 361&#160;842,05</p></td><td><p>0,00</p></td><td><p>- 361&#160;842,05</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 PL:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>- 10&#160;741&#160;663,65</span></p></td><td><p><span>- 67&#160;115,12</span></p></td><td><p><span>- 10&#160;674&#160;548,53</span></p></td></tr><tr><td><p><span>PT</span></p></td><td><p>Entitlements</p></td><td><p>2016</p></td><td><p>2.1 Active farmer provision_CY2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 10&#160;209,04</p></td><td><p>- 195,19</p></td><td><p>- 10&#160;013,85</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>2.1 Active farmer provision_impact greening_CY2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 6&#160;274,86</p></td><td><p>- 65,71</p></td><td><p>- 6&#160;209,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - Article 68-72 of Reg.73/2009</p></td><td><p>2015</p></td><td><p>2.2 Performance of OTSC's in the number required_CY2014</p></td><td><p>FLAT RATE</p></td><td><p>3,00%</p></td><td><p>EUR</p></td><td><p>- 147&#160;181,68</p></td><td><p>- 936,58</p></td><td><p>- 146&#160;245,10</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - Bovines</p></td><td><p>2015</p></td><td><p>2.3 Non-application of sanction in case of late notification_CY2014</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 69&#160;563,00</p></td><td><p>- 347,82</p></td><td><p>- 69&#160;215,18</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2016</p></td><td><p>2.3 Non-application of sanction in case of late notification_CY2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 466&#160;412,00</p></td><td><p>- 2&#160;332,06</p></td><td><p>- 464&#160;079,94</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>2.3 Non-application of sanction in case of late notification_CY2016 (M1)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 487&#160;776,00</p></td><td><p>0,00</p></td><td><p>- 487&#160;776,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>2.3 Non-application of sanction in case of late notification_CY2016 (M3)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 102&#160;997,00</p></td><td><p>0,00</p></td><td><p>- 102&#160;997,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2016</p></td><td><p>2.4.1 Correct allocation to young farmers and farmers commencing their agricultural activity_CY2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 463&#160;133,49</p></td><td><p>- 8&#160;854,97</p></td><td><p>- 454&#160;278,52</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>2.4.1 Correct allocation to young farmers and farmers commencing their agricultural activity_Greening impact_CY2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 285&#160;323,92</p></td><td><p>- 2&#160;987,92</p></td><td><p>- 282&#160;336,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2016</p></td><td><p>2.4.2 Correct allocation to farmers to prevent land from being abandoned_BPS_CY2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 84&#160;178,23</p></td><td><p>- 1&#160;609,46</p></td><td><p>- 82&#160;568,77</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2017</p></td><td><p>2.4.2 Correct allocation to farmers to prevent land from being abandoned_BPS_CY2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 91&#160;716,92</p></td><td><p>0,00</p></td><td><p>- 91&#160;716,92</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>2.4.2 Correct allocation to farmers to prevent land from being abandoned_Greening CY2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 53&#160;777,14</p></td><td><p>- 563,16</p></td><td><p>- 53&#160;213,98</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>2.4.2 Correct allocation to farmers to prevent land from being abandoned_Greening CY2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 58&#160;591,73</p></td><td><p>0,00</p></td><td><p>- 58&#160;591,73</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>2.4.2 Correct allocation to farmers to prevent land from being abandoned_SFS_CY2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 127&#160;201,18</p></td><td><p>0,00</p></td><td><p>- 127&#160;201,18</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>2.4.2 Correct allocation to farmers to prevent land from being abandoned_SFS_CY2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 98&#160;325,00</p></td><td><p>0,00</p></td><td><p>- 98&#160;325,00</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 PT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>- 2&#160;552&#160;661,19</span></p></td><td><p><span>- 17&#160;892,87</span></p></td><td><p><span>- 2&#160;534&#160;768,32</span></p></td></tr><tr><td><p><span>SE</span></p></td><td><p>Cross- compliance</p></td><td><p>2016</p></td><td><p>Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2015</p></td><td><p>FLAT RATE</p></td><td><p>10,00%</p></td><td><p>EUR</p></td><td><p>- 6&#160;612&#160;878,79</p></td><td><p>0,00</p></td><td><p>- 6&#160;612&#160;878,79</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2017</p></td><td><p>Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2015</p></td><td><p>FLAT RATE</p></td><td><p>10,00%</p></td><td><p>EUR</p></td><td><p>- 27&#160;446,29</p></td><td><p>0,00</p></td><td><p>- 27&#160;446,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2018</p></td><td><p>Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2015</p></td><td><p>FLAT RATE</p></td><td><p>10,00%</p></td><td><p>EUR</p></td><td><p>- 5&#160;821,85</p></td><td><p>0,00</p></td><td><p>- 5&#160;821,85</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2017</p></td><td><p>Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2016</p></td><td><p>FLAT RATE</p></td><td><p>10,00%</p></td><td><p>EUR</p></td><td><p>- 6&#160;751&#160;087,48</p></td><td><p>0,00</p></td><td><p>- 6&#160;751&#160;087,48</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2018</p></td><td><p>Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2016</p></td><td><p>FLAT RATE</p></td><td><p>10,00%</p></td><td><p>EUR</p></td><td><p>- 104&#160;438,34</p></td><td><p>0,00</p></td><td><p>- 104&#160;438,34</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2018</p></td><td><p>Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2017</p></td><td><p>FLAT RATE</p></td><td><p>10,00%</p></td><td><p>EUR</p></td><td><p>- 6&#160;668&#160;962,54</p></td><td><p>0,00</p></td><td><p>- 6&#160;668&#160;962,54</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2012</p></td><td><p>Weakness in the RA - RS 2011</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 992&#160;723,60</p></td><td><p>- 1&#160;330,29</p></td><td><p>- 991&#160;393,31</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2013</p></td><td><p>Weakness in the RA - RS 2012</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 2&#160;189&#160;695,95</p></td><td><p>0,00</p></td><td><p>- 2&#160;189&#160;695,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2014</p></td><td><p>Weakness in the RA - RS 2013</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 1&#160;705&#160;908,80</p></td><td><p>0,00</p></td><td><p>- 1&#160;705&#160;908,80</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>- 25&#160;058&#160;963,64</span></p></td><td><p><span>- 1&#160;330,29</span></p></td><td><p><span>- 25&#160;057&#160;633,35</span></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>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</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>- 83&#160;013&#160;002,87</p></td><td><p>- 154&#160;361,14</p></td><td><p>- 82&#160;858&#160;641,73</p></td></tr></tbody></table>
Budget Item: 6 7 1 1
<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>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>Errors in EAGF and EAFRD population</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 128,52</p></td><td><p>0,00</p></td><td><p>- 128,52</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>- 128,52</span></p></td><td><p><span>0,00</span></p></td><td><p><span>- 128,52</span></p></td></tr><tr><td><p><span>DE</span></p></td><td><p>Rural Development EAFRD Risk management</p></td><td><p>2016</p></td><td><p>deficiency in key control - eligibility of expenditure</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 600&#160;000,00</p></td><td><p>0,00</p></td><td><p>- 600&#160;000,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Risk management</p></td><td><p>2017</p></td><td><p>deficiency in key control - eligibility of expenditure</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 500&#160;000,00</p></td><td><p>0,00</p></td><td><p>- 500&#160;000,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>Random errors in EAFRD non-IACS population</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 81&#160;017,97</p></td><td><p>0,00</p></td><td><p>- 81&#160;017,97</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>- 1&#160;181&#160;017,97</span></p></td><td><p><span>0,00</span></p></td><td><p><span>- 1&#160;181&#160;017,97</span></p></td></tr><tr><td><p><span>DK</span></p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>Difference between MLE calculated by Danish authorities on 15/02 report and MLE calculated by DGAGRI</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 19&#160;987,77</p></td><td><p>0,00</p></td><td><p>- 19&#160;987,77</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>Extrapolated error from reasonableness of costs additional testing</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 116&#160;031,99</p></td><td><p>0,00</p></td><td><p>- 116&#160;031,99</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>RD1/2018/802/DK: adequate controls on payment claims from 14/6/2016 - 15/10/2016</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>- 54&#160;991,30</p></td><td><p>0,00</p></td><td><p>- 54&#160;991,30</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>RD1/2018/802/DK: adequate controls on payment claims FY2017-FY2018</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>- 396&#160;460,44</p></td><td><p>0,00</p></td><td><p>- 396&#160;460,44</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>RD1/2018/802/DK: adequate controls on payment claims FY2017-FY2018</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>- 35&#160;194,32</p></td><td><p>0,00</p></td><td><p>- 35&#160;194,32</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>Underpayments</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 21&#160;504,51</p></td><td><p>0,00</p></td><td><p>- 21&#160;504,51</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 DK:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>- 644&#160;170,33</span></p></td><td><p><span>0,00</span></p></td><td><p><span>- 644&#160;170,33</span></p></td></tr><tr><td><p><span>ES</span></p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2016</p></td><td><p>Absence of appropriate checks on double financing (Measure 8) &#8211; claim years 2015, 2016 and 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 126&#160;309,76</p></td><td><p>- 1,98</p></td><td><p>- 126&#160;307,78</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2017</p></td><td><p>Absence of appropriate checks on double financing (Measure 8) &#8211; claim years 2015, 2016 and 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 129&#160;306,83</p></td><td><p>0,00</p></td><td><p>- 129&#160;306,83</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2018</p></td><td><p>Absence of appropriate checks on double financing (Measure 8) &#8211; claim years 2015, 2016 and 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 108&#160;473,76</p></td><td><p>0,00</p></td><td><p>- 108&#160;473,76</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>Calculated correction: absence of KC: Verification of Reasonableness of costs in ES01 (Andalucia) - Flat rate</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 11&#160;325,94</p></td><td><p>0,00</p></td><td><p>- 11&#160;325,94</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>Calculated correction: absence of KC: Verification of Reasonableness of costs in ES01 (Andalucia) - Forestry</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 2&#160;213&#160;124,99</p></td><td><p>0,00</p></td><td><p>- 2&#160;213&#160;124,99</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>Calculated correction: absence of KC: Verification of Reasonableness of costs in ES01 (Andalucia) - Private</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 8&#160;836&#160;252,87</p></td><td><p>0,00</p></td><td><p>- 8&#160;836&#160;252,87</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>Calculated correction: absence of KC: Verification of Reasonableness of costs in ES01 (Andalucia) - Public</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 1&#160;392&#160;363,55</p></td><td><p>0,00</p></td><td><p>- 1&#160;392&#160;363,55</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>Calculated correction: absence of KC: Verification of Reasonableness of costs in ES02 (Aragon) - Forestry</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 4&#160;817,72</p></td><td><p>0,00</p></td><td><p>- 4&#160;817,72</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2017</p></td><td><p>Calculated correction: absence of KC: Verification of Reasonableness of costs in ES02 (Aragon) - Forestry</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 3&#160;840,31</p></td><td><p>0,00</p></td><td><p>- 3&#160;840,31</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>Calculated correction: absence of KC: Verification of Reasonableness of costs in ES02 (Aragon) - Private</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 10&#160;149,21</p></td><td><p>0,00</p></td><td><p>- 10&#160;149,21</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>Calculated correction: absence of KC: Verification of Reasonableness of costs in ES02 (Aragon) - Private</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 16&#160;101,35</p></td><td><p>0,00</p></td><td><p>- 16&#160;101,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Risk management</p></td><td><p>2016</p></td><td><p>Calculated correction: absence of KC: Verification of Reasonableness of costs in ES02 (Aragon) - Risk management</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 61&#160;836,72</p></td><td><p>0,00</p></td><td><p>- 61&#160;836,72</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>Calculated correction: absence of KC: Verification of Reasonableness of costs in ES03 (Asturias) - Forestry</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 13&#160;764,12</p></td><td><p>0,00</p></td><td><p>- 13&#160;764,12</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2017</p></td><td><p>Calculated correction: absence of KC: Verification of Reasonableness of costs in ES03 (Asturias) - Forestry</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 31&#160;023,61</p></td><td><p>0,00</p></td><td><p>- 31&#160;023,61</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>Calculated correction: absence of KC: Verification of Reasonableness of costs in ES03 (Asturias) - Private</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 1&#160;394,87</p></td><td><p>0,00</p></td><td><p>- 1&#160;394,87</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>Calculated correction: absence of KC: Verification of Reasonableness of costs in ES03 (Asturias) - Private</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 240,90</p></td><td><p>0,00</p></td><td><p>- 240,90</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>Calculated correction: absence of KC: Verification of Reasonableness of costs in ES05 (Canarias) - Forestry</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 111&#160;840,20</p></td><td><p>0,00</p></td><td><p>- 111&#160;840,20</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>Calculated correction: absence of KC: Verification of Reasonableness of costs in ES05 (Canarias) - Private</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 102&#160;836,23</p></td><td><p>0,00</p></td><td><p>- 102&#160;836,23</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>Calculated correction: absence of KC: Verification of Reasonableness of costs in ES05 (Canarias) - Public</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 68&#160;847,23</p></td><td><p>0,00</p></td><td><p>- 68&#160;847,23</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>Calculated correction: absence of KC: Verification of Reasonableness of costs in ES05 (Canarias) - Public</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 5&#160;062,14</p></td><td><p>0,00</p></td><td><p>- 5&#160;062,14</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2017</p></td><td><p>Calculated correction: absence of KC: Verification of Reasonableness of costs in ES06 (Cantabria) - Forestry</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 11&#160;758,61</p></td><td><p>0,00</p></td><td><p>- 11&#160;758,61</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>Calculated correction: absence of KC: Verification of Reasonableness of costs in ES06 (Cantabria) - Public</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 210,72</p></td><td><p>0,00</p></td><td><p>- 210,72</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>Calculated correction: absence of KC: Verification of Reasonableness of costs in ES07 (Castilla La Mancha) - Private</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 10&#160;211,08</p></td><td><p>0,00</p></td><td><p>- 10&#160;211,08</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>Calculated correction: absence of KC: Verification of Reasonableness of costs in ES07 (Castilla La Mancha) - Public</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 965&#160;059,79</p></td><td><p>0,00</p></td><td><p>- 965&#160;059,79</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>Calculated correction: absence of KC: Verification of Reasonableness of costs in ES08 (Castilla y Le&#243;n)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 9&#160;893,19</p></td><td><p>0,00</p></td><td><p>- 9&#160;893,19</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>Calculated correction: absence of KC: Verification of Reasonableness of costs in ES08 (Castilla y Le&#243;n) - Private</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 323&#160;577,68</p></td><td><p>- 38,46</p></td><td><p>- 323&#160;539,22</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>Calculated correction: absence of KC: Verification of Reasonableness of costs in ES14 (Navarra)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 80,60</p></td><td><p>0,00</p></td><td><p>- 80,60</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>Calculated correction: absence of KC: Verification of Reasonableness of costs in ES14 (Navarra) - Private</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 9&#160;354,11</p></td><td><p>0,00</p></td><td><p>- 9&#160;354,11</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>Calculated correction: absence of KC: Verification of Reasonableness of costs in ES14 (Navarra) - Private</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 34&#160;956,17</p></td><td><p>0,00</p></td><td><p>- 34&#160;956,17</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>Calculated correction: absence of KC: Verification of Reasonableness of costs in ES16 (Rioja)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 495,23</p></td><td><p>0,00</p></td><td><p>- 495,23</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2017</p></td><td><p>Calculated correction: absence of KC: Verification of Reasonableness of costs in ES16 (Rioja) - Forestry</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 1&#160;866,91</p></td><td><p>0,00</p></td><td><p>- 1&#160;866,91</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>Calculated correction: absence of KC: Verification of Reasonableness of costs in ES17 (Valencia) - Forestry</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 9&#160;038,24</p></td><td><p>0,00</p></td><td><p>- 9&#160;038,24</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>Calculated correction: absence of KC: Verification of Reasonableness of costs &amp; weakness in KC: PP verification in ES01 (Andalucia) - Knowldege and Innovation</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 7&#160;356,71</p></td><td><p>0,00</p></td><td><p>- 7&#160;356,71</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>Calculated correction: absence of KC: Verification of Reasonableness of costs &amp; weakness in KC: PP verification in ES07 (Castilla-La Mancha) - Forestry</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 1&#160;360&#160;319,51</p></td><td><p>0,00</p></td><td><p>- 1&#160;360&#160;319,51</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2017</p></td><td><p>Calculated correction: absence of KC: Verification of Reasonableness of costs &amp; weakness in KC: PP verification in ES07 (Castilla-La Mancha) - Forestry</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 914&#160;156,35</p></td><td><p>0,00</p></td><td><p>- 914&#160;156,35</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>Calculated correction: absence of KC: Verification of Reasonableness of costs &amp; weakness in KC: PP verification in ES10 (Extremadura) - Forestry</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 125&#160;720,27</p></td><td><p>0,00</p></td><td><p>- 125&#160;720,27</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>Calculated correction: absence of KC: Verification of Reasonableness of costs &amp; weakness in KC: PP verification in ES10 (Extremadura) - Private</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 533&#160;410,31</p></td><td><p>0,00</p></td><td><p>- 533&#160;410,31</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>Calculated correction: absence of KC: Verification of Reasonableness of costs &amp; weakness in KC: PP verification in ES10 (Extremadura) - Private</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 21&#160;359,46</p></td><td><p>0,00</p></td><td><p>- 21&#160;359,46</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>Calculated correction: absence of KC: Verification of Reasonableness of costs &amp; weakness in KC: PP verification in ES11 (Galicia) - Forestry</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 50&#160;628,33</p></td><td><p>0,00</p></td><td><p>- 50&#160;628,33</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2017</p></td><td><p>Calculated correction: absence of KC: Verification of Reasonableness of costs &amp; weakness in KC: PP verification in ES11 (Galicia) - Forestry</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 20&#160;607,65</p></td><td><p>0,00</p></td><td><p>- 20&#160;607,65</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>Calculated correction: absence of KC: Verification of Reasonableness of costs &amp; weakness in KC: PP verification in ES11 (Galicia) - Private</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 63&#160;782,15</p></td><td><p>0,00</p></td><td><p>- 63&#160;782,15</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>Calculated correction: absence of KC: Verification of Reasonableness of costs &amp; weakness in KC: PP verification in ES11 (Galicia) - Private</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 373&#160;034,97</p></td><td><p>0,00</p></td><td><p>- 373&#160;034,97</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>Calculated correction: absence of KC: Verification of Reasonableness of costs &amp; weakness in KC: PP verification in ES13 (Murcia) - Forestry</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 76&#160;520,85</p></td><td><p>0,00</p></td><td><p>- 76&#160;520,85</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>Calculated correction: absence of KC: Verification of Reasonableness of costs &amp; weakness in KC: PP verification in ES13 (Murcia) - Private</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 209&#160;311,13</p></td><td><p>0,00</p></td><td><p>- 209&#160;311,13</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2018</p></td><td><p>CY 2017</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>- 5&#160;227,07</p></td><td><p>0,00</p></td><td><p>- 5&#160;227,07</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>Inappropriate evaluation of the reasonableness of costs using a comparison of different offers (Measure 227) - FY2016</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>- 8&#160;006,64</p></td><td><p>- 975,50</p></td><td><p>- 7&#160;031,14</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2016</p></td><td><p>Incorrect timing of the on-the-spot checks (Measures 10.1.4 and 10.1.6) - claim year 2015 / FY 2016</p></td><td><p>FLAT RATE</p></td><td><p>2,00%</p></td><td><p>EUR</p></td><td><p>- 2&#160;486,63</p></td><td><p>0,00</p></td><td><p>- 2&#160;486,63</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2017</p></td><td><p>Incorrect timing of the on-the-spot checks (Measures 10.1.4 and 10.1.6) - claim year 2015 / FY2017</p></td><td><p>FLAT RATE</p></td><td><p>2,00%</p></td><td><p>EUR</p></td><td><p>- 2&#160;561,40</p></td><td><p>0,00</p></td><td><p>- 2&#160;561,40</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>Incorrect timing of the on-the-spot checks (Measures 10.1.4 and 10.1.6) - claim year 2015 /FY2018</p></td><td><p>FLAT RATE</p></td><td><p>2,00%</p></td><td><p>EUR</p></td><td><p>- 2&#160;484,34</p></td><td><p>0,00</p></td><td><p>- 2&#160;484,34</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2017</p></td><td><p>No livestock headcount or assessment during the on-the-spot checks (Measure 13) - CY 2016 / FY2017</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>1,46%</p></td><td><p>EUR</p></td><td><p>- 97&#160;169,24</p></td><td><p>0,00</p></td><td><p>- 97&#160;169,24</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2016</p></td><td><p>No livestock headcount or assessment during the on-the-spot checks (Measures 211, 212 and 13) - CY 2015 / FY2016</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>1,46%</p></td><td><p>EUR</p></td><td><p>- 100&#160;060,20</p></td><td><p>0,00</p></td><td><p>- 100&#160;060,20</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>- 18&#160;599&#160;617,85</span></p></td><td><p><span>- 1&#160;015,94</span></p></td><td><p><span>- 18&#160;598&#160;601,91</span></p></td></tr><tr><td><p><span>FR</span></p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>Errors linked to expenditure - FY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 22&#160;802,68</p></td><td><p>0,00</p></td><td><p>- 22&#160;802,68</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2017</p></td><td><p>Known financial error - IACS population - FY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 1&#160;517,58</p></td><td><p>0,00</p></td><td><p>- 1&#160;517,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2017</p></td><td><p>Most likely error - IACS population - FY2017</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 272&#160;351,78</p></td><td><p>0,00</p></td><td><p>- 272&#160;351,78</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>Most likely error - non-IACS population - FY2017</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 254&#160;050,04</p></td><td><p>0,00</p></td><td><p>- 254&#160;050,04</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>- 550&#160;722,08</span></p></td><td><p><span>0,00</span></p></td><td><p><span>- 550&#160;722,08</span></p></td></tr><tr><td><p><span>GR</span></p></td><td><p>Rural Development EAFRD Investment - private beneficiaries</p></td><td><p>2014</p></td><td><p>"Appropriate evaluation of the reasonableness of costs using a suitable evaluation system"</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>- 11&#160;576,75</p></td><td><p>- 11&#160;576,75</p></td><td><p>0,00</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>"Appropriate evaluation of the reasonableness of costs using a suitable evaluation system"</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>- 18&#160;169,56</p></td><td><p>- 18&#160;169,56</p></td><td><p>0,00</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>"Appropriate evaluation of the reasonableness of costs using a suitable evaluation system"</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>- 12&#160;381,57</p></td><td><p>- 12&#160;381,57</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>Key control "Appropriate evaluation of the reasonableness of costs using a suitable evaluation system, such as reference costs, a comparison of different offers, or an evaluations committee</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>- 1&#160;086&#160;763,06</p></td><td><p>0,00</p></td><td><p>- 1&#160;086&#160;763,06</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>Key control "Appropriate evaluation of the reasonableness of costs using a suitable evaluation system, such as reference costs, a comparison of different offers, or an evaluations committee</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>- 554&#160;918,10</p></td><td><p>0,00</p></td><td><p>- 554&#160;918,10</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>Key control "appropriate procedures for the selection and appraisal of projects or applications"</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>- 123&#160;337,10</p></td><td><p>0,00</p></td><td><p>- 123&#160;337,10</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>Key control "appropriate procedures for the selection and appraisal of projects or applications"</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>- 993&#160;611,51</p></td><td><p>0,00</p></td><td><p>- 993&#160;611,51</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2018</p></td><td><p>Key control "appropriate procedures for the selection and appraisal of projects or applications"</p></td><td><p>FLAT RATE</p></td><td><p>10,00%</p></td><td><p>EUR</p></td><td><p>- 672&#160;537,33</p></td><td><p>0,00</p></td><td><p>- 672&#160;537,33</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>Key control "appropriate procedures for the selection and appraisal of projects or applications"</p></td><td><p>FLAT RATE</p></td><td><p>10,00%</p></td><td><p>EUR</p></td><td><p>- 13&#160;840,39</p></td><td><p>- 6&#160;920,19</p></td><td><p>- 6&#160;920,20</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>Key control "appropriate procedures for the selection and appraisal of projects or applications"</p></td><td><p>FLAT RATE</p></td><td><p>10,00%</p></td><td><p>EUR</p></td><td><p>- 18&#160;158,25</p></td><td><p>- 18&#160;158,25</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>Key control "appropriate procedures for the selection and appraisal of projects or applications"</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>- 679&#160;818,83</p></td><td><p>0,00</p></td><td><p>- 679&#160;818,83</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>Key control "appropriate procedures for the selection and appraisal of projects or applications"</p></td><td><p>FLAT RATE</p></td><td><p>10,00%</p></td><td><p>EUR</p></td><td><p>- 2&#160;287&#160;432,29</p></td><td><p>0,00</p></td><td><p>- 2&#160;287&#160;432,29</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>Key control "appropriate procedures for the selection and appraisal of projects or applications"</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>- 521&#160;536,28</p></td><td><p>0,00</p></td><td><p>- 521&#160;536,28</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>Key control "appropriate procedures for the selection and appraisal of projects or applications"</p></td><td><p>FLAT RATE</p></td><td><p>10,00%</p></td><td><p>EUR</p></td><td><p>- 2&#160;409&#160;223,60</p></td><td><p>0,00</p></td><td><p>- 2&#160;409&#160;223,60</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>Key control "appropriate procedures for the selection and appraisal of projects or applications"</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>- 95&#160;746,91</p></td><td><p>0,00</p></td><td><p>- 95&#160;746,91</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2018</p></td><td><p>Key control "appropriate procedures for the selection and appraisal of projects or applications" and key control "Appropriate evaluation of the reasonableness of costs using a suitable evaluation system"</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>- 158&#160;557,32</p></td><td><p>0,00</p></td><td><p>- 158&#160;557,32</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 GR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>- 9&#160;657&#160;608,85</span></p></td><td><p><span>- 67&#160;206,32</span></p></td><td><p><span>- 9&#160;590&#160;402,53</span></p></td></tr><tr><td><p><span>HU</span></p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2015</p></td><td><p>absence of appropriate procedures for the selection and appraisal of projects or applications Leader M 411, 412 and 413 and M 19 transitional arrangements</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>- 76&#160;289,54</p></td><td><p>0,00</p></td><td><p>- 76&#160;289,54</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2016</p></td><td><p>absence of appropriate procedures for the selection and appraisal of projects or applications Leader M 411, 412 and 413 and M 19 transitional arrangements</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>- 378&#160;156,47</p></td><td><p>0,00</p></td><td><p>- 378&#160;156,47</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2017</p></td><td><p>absence of appropriate procedures for the selection and appraisal of projects or applications Leader M 411, 412 and 413 and M 19 transitional arrangements</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>- 529,03</p></td><td><p>0,00</p></td><td><p>- 529,03</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>Appropriate checks to ensure that the applicant fulfil all eligibility criteria of the aid scheme</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>- 19&#160;458,44</p></td><td><p>0,00</p></td><td><p>- 19&#160;458,44</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>Appropriate checks to ensure that the applicant fulfil all eligibility criteria of the aid scheme</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>- 12&#160;518,38</p></td><td><p>0,00</p></td><td><p>- 12&#160;518,38</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>Appropriate checks to ensure that the applicant fulfil all eligibility criteria of the aid scheme and/or support measure Producer Groups</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>- 1&#160;372&#160;285,85</p></td><td><p>0,00</p></td><td><p>- 1&#160;372&#160;285,85</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 HU:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>- 1&#160;859&#160;237,71</span></p></td><td><p><span>0,00</span></p></td><td><p><span>- 1&#160;859&#160;237,71</span></p></td></tr><tr><td><p><span>IT</span></p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2017</p></td><td><p>FY 2017-2018 - Measure 4.1 - Flat Rate 3% - Reasonableness of costs</p></td><td><p>FLAT RATE</p></td><td><p>3,00%</p></td><td><p>EUR</p></td><td><p>- 9&#160;387,12</p></td><td><p>0,00</p></td><td><p>- 9&#160;387,12</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2018</p></td><td><p>FY 2017-2018 - Measure 4.1 - Flat Rate 3% - Reasonableness of costs</p></td><td><p>FLAT RATE</p></td><td><p>3,00%</p></td><td><p>EUR</p></td><td><p>- 57&#160;352,08</p></td><td><p>0,00</p></td><td><p>- 57&#160;352,08</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2019</p></td><td><p>FY 2019 - Measure 4.1 - Flat Rate 3% - Reasonableness of costs</p></td><td><p>FLAT RATE</p></td><td><p>3,00%</p></td><td><p>EUR</p></td><td><p>- 38&#160;152,27</p></td><td><p>0,00</p></td><td><p>- 38&#160;152,27</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>- 104&#160;891,47</span></p></td><td><p><span>0,00</span></p></td><td><p><span>- 104&#160;891,47</span></p></td></tr><tr><td><p><span>SE</span></p></td><td><p>Cross-compliance</p></td><td><p>2016</p></td><td><p>Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2015</p></td><td><p>FLAT RATE</p></td><td><p>10,00%</p></td><td><p>EUR</p></td><td><p>- 1&#160;104&#160;587,88</p></td><td><p>0,00</p></td><td><p>- 104&#160;587,88</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2017</p></td><td><p>Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2015</p></td><td><p>FLAT RATE</p></td><td><p>10,00%</p></td><td><p>EUR</p></td><td><p>- 82&#160;455,77</p></td><td><p>0,00</p></td><td><p>- 82&#160;455,77</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2018</p></td><td><p>Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2015</p></td><td><p>FLAT RATE</p></td><td><p>10,00%</p></td><td><p>EUR</p></td><td><p>- 46&#160;827,61</p></td><td><p>0,00</p></td><td><p>- 46&#160;827,61</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2016</p></td><td><p>Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2016</p></td><td><p>FLAT RATE</p></td><td><p>10,00%</p></td><td><p>EUR</p></td><td><p>- 655&#160;745,46</p></td><td><p>0,00</p></td><td><p>- 655&#160;745,46</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2017</p></td><td><p>Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2016</p></td><td><p>FLAT RATE</p></td><td><p>10,00%</p></td><td><p>EUR</p></td><td><p>- 499&#160;167,69</p></td><td><p>0,00</p></td><td><p>- 499&#160;167,69</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2018</p></td><td><p>Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2016</p></td><td><p>FLAT RATE</p></td><td><p>10,00%</p></td><td><p>EUR</p></td><td><p>- 92&#160;001,66</p></td><td><p>0,00</p></td><td><p>- 92&#160;001,66</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2018</p></td><td><p>Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2017</p></td><td><p>FLAT RATE</p></td><td><p>10,00%</p></td><td><p>EUR</p></td><td><p>- 1&#160;179&#160;493,71</p></td><td><p>0,00</p></td><td><p>- 1&#160;179&#160;493,71</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>- 3&#160;660&#160;279,78</span></p></td><td><p><span>0,00</span></p></td><td><p><span>- 3&#160;660&#160;279,78</span></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>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</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>- 36&#160;257&#160;674,56</p></td><td><p>- 68&#160;222,26</p></td><td><p>- 36&#160;189&#160;452,30</p></td></tr></tbody></table>