Document ID: 32018D0304
Language: ENG

<table><col/><col/><col/><col/><tbody><tr><td><p>1.3.2018&#160;&#160;&#160;</p></td><td><p>EN</p></td><td><p>Official Journal of the European Union</p></td><td><p>L 59/3</p></td></tr></tbody></table>
COMMISSION IMPLEMENTING DECISION (EU) 2018/304
of 27 February 2018
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(2018) 955)
(Only the Danish, Dutch, English, Estonian, French, Greek, Hungarian, Italian, Polish, Portuguese and Spanish 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 31 of Council Regulation (EC) No&#160;1290/2005<a>&#160;(<span>2</span>)</a> and as from 1&#160;January 2015 in accordance with Article 52 of Regulation (EU) No&#160;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 24&#160;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&#160;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&#160;51 or&#160;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<a>&#160;(<span>3</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 1&#160;December 2017,</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 Kingdom of Denmark, the Republic of Estonia, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Cyprus, Hungary, the Kingdom of the Netherlands, the Republic of Poland, the Portuguese Republic and the United Kingdom of Great Britain and Northern Ireland.
Done at Brussels, 27 February 2018.
For the Commission
Phil HOGAN
Member of the Commission
( 1 ) OJ L 347, 20.12.2013, p. 549 .
( 2 ) Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy ( OJ L 209, 11.8.2005, p. 1 ).
( 3 ) Ares(2018)693441
ANNEX
Decision: 56
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&#160;%</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/><tr/><tr><td><p><span>BE</span></p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2014</p></td><td><p>Deficiencies in 2 key controls: 1)&#8216;Checks to establish the access to the aid claimed&#8217; and 2)&#8216;Performance of on-the-spot-checks to the sufficient number&#8217;</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;401&#160;667,45</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;401&#160;667,45</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2015</p></td><td><p>Deficiencies in 2 key controls: 1)&#8216;Checks to establish the access to the aid claimed&#8217; and 2)&#8216;Performance of on-the-spot-checks to the sufficient number&#8217;</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;048&#160;613,14</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;048&#160;613,14</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 2 key controls: 1)&#8216;Checks to establish the access to the aid claimed&#8217; and 2)&#8216;Performance of on-the-spot-checks to the sufficient number&#8217;</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 454&#160;962,80</p></td><td><p>0,00</p></td><td><p>&#8211; 454&#160;962,80</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 BE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 4&#160;905&#160;243,39</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 4&#160;905&#160;243,39</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&#160;%</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/><tr/><tr><td><p><span>CY</span></p></td><td><p>Other Direct Aid - Article 68-72 of Reg.73/2009</p></td><td><p>2015</p></td><td><p>Deficiencies in key controls on administrative checks to establish eligibility of aid, in the number and quality of OTSC and in checks of the correctness of the aid calculation, including application of penalities</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 743&#160;559,01</p></td><td><p>&#8211; 5&#160;021,96</p></td><td><p>&#8211; 738&#160;537,05</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2015</p></td><td><p>Execution of overlapping amount</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>0,00</p></td><td><p>743,15</p></td><td><p>&#8211; 743,15</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 CY:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 743&#160;559,01</span></p></td><td><p><span>&#8211; 4&#160;278,81</span></p></td><td><p><span>&#8211; 739&#160;280,20</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&#160;%</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/><tr/><tr><td><p><span>DK</span></p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2014</p></td><td><p>Absence in key control: check to establish the access to the aid claimed (amendments) - Operational Programme 2013</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 77&#160;482,99</p></td><td><p>0,00</p></td><td><p>&#8211; 77&#160;482,99</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2015</p></td><td><p>Absence in key control: check to establish the access to the aid claimed (amendments) - Operational Programme 2013</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;004,19</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;004,19</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2015</p></td><td><p>Absence in key control: check to establish the access to the aid claimed (amendments) - Operational Programme 2014</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 50&#160;929,21</p></td><td><p>0,00</p></td><td><p>&#8211; 50&#160;929,21</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>Absence in key control: check to establish the access to the aid claimed (amendments) - Operational Programme 2015</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 33&#160;919,75</p></td><td><p>0,00</p></td><td><p>&#8211; 33&#160;919,75</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>Absence in key control: check to establish the access to the aid claimed (amendments) Operational Programme 2016</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;746,21</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;746,21</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2015</p></td><td><p>Deficiency in key controls: Checks to&#160;establish the access to the aid claimed (approvals) and performance of on-the-spot checks to the sufficient number-Operational Programme 2014</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 148&#160;588,55</p></td><td><p>0,00</p></td><td><p>&#8211; 148&#160;588,55</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>Deficiency in key controls: Checks to&#160;establish the access to the aid claimed (approvals) and performance of on-the-spot checks to the sufficient number-Operational Programme 2015</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 203&#160;788,65</p></td><td><p>0,00</p></td><td><p>&#8211; 203&#160;788,65</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>Deficiency in key controls: check to&#160;establish the access to the aid claimed (approvals) and performance of on-the-spot checks to the sufficient number- Operational Programme 2016</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 93&#160;947,04</p></td><td><p>0,00</p></td><td><p>&#8211; 93&#160;947,04</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2014</p></td><td><p>Deficiency in key controls: check to&#160;establish the access to the aid claimed (approvals) and performance of the on-the-spot checks to the sufficient number- Operational Programme 2013</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 69&#160;031,56</p></td><td><p>0,00</p></td><td><p>&#8211; 69&#160;031,56</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2015</p></td><td><p>Deficiency in key controls: check to&#160;establish the access to the aid claimed (approvals) and performance of the on-the-spot checks to the sufficient number- Operational Programme 2013</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 894,66</p></td><td><p>0,00</p></td><td><p>&#8211; 894,66</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>&#8211; 683&#160;332,81</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 683&#160;332,81</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&#160;%</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/><tr/><tr><td><p><span>EE</span></p></td><td><p>Cross-compliance</p></td><td><p>2014</p></td><td><p>No check of SMR1 and SMR5 outside natura2000 area and no efficient check of GAEC standard on crop rotation, CY2013</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 165&#160;629,58</p></td><td><p>&#8211; 8,70</p></td><td><p>&#8211; 165&#160;620,88</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2015</p></td><td><p>No efficient check of GAEC standard on crop rotation, CY2014</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 222&#160;292,54</p></td><td><p>&#8211; 48,45</p></td><td><p>&#8211; 222&#160;244,09</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2014</p></td><td><p>Weakness in the evaluation grid for the veterinarian requirements, wrong application of repetition and tolerance applied to missing eartag, CY2013</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;199,82</p></td><td><p>0,00</p></td><td><p>&#8211; 5&#160;199,82</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2015</p></td><td><p>Weakness in the evaluation grid for the veterinarian requirements, wrong application of repetition and tolerance applied to missing eartag, CY2014</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 23&#160;685,66</p></td><td><p>0,00</p></td><td><p>&#8211; 23&#160;685,66</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2016</p></td><td><p>Weakness in the evaluation grid for the veterinarian requirements, wrong application of repetition and tolerance applied to missing eartag, CY2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 11&#160;745,83</p></td><td><p>0,00</p></td><td><p>&#8211; 11&#160;745,83</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 EE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 428&#160;553,43</span></p></td><td><p><span>&#8211; 57,15</span></p></td><td><p><span>&#8211; 428&#160;496,28</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&#160;%</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/><tr/><tr><td><p><span>ES</span></p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2014</p></td><td><p>Deficiency in check for establishing eligibility of the aid - Autonomous Community Valencia</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 899&#160;575,15</p></td><td><p>0,00</p></td><td><p>&#8211; 899&#160;575,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2015</p></td><td><p>Deficiency in check for establishing eligibility of the aid - Autonomous Community Valencia</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 772&#160;727,27</p></td><td><p>0,00</p></td><td><p>&#8211; 772&#160;727,27</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>Deficiency in check for establishing eligibility of the aid - Autonomous Community Valencia</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;005&#160;671,79</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;005&#160;671,79</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Known errors on EAGF NON IACS for FY 2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 38&#160;949,69</p></td><td><p>0,00</p></td><td><p>&#8211; 38&#160;949,69</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2016</p></td><td><p>Missing elements for SMR 16 and 17 (pigs and calves)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 300&#160;289,12</p></td><td><p>0,00</p></td><td><p>&#8211; 300&#160;289,12</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2013</p></td><td><p>Scope and quality of OTSC: Insufficient coverage of SMR 11, Missing elements SMR 16 and 17.</p><p>Reporting of findings: Inadequate control reports for GAECs and SMR&#160;1+5</p><p>Correct application of sanctions: Leniency for SMR 7+8</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;571,41</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;571,41</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2014</p></td><td><p>Scope and quality of OTSC: Insufficient coverage of SMR 11, Missing elements SMR 16 and 17.</p><p>Reporting of findings: Inadequate control reports for GAECs and SMR&#160;1+5</p><p>Correct application of sanctions: Leniency for SMR 7+8</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 817&#160;690,48</p></td><td><p>&#8211; 6&#160;308,46</p></td><td><p>&#8211; 811&#160;382,02</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2015</p></td><td><p>Scope and quality of OTSC: Insufficient coverage of SMR 11, Missing elements SMR 16 and 17.</p><p>Reporting of findings: Inadequate control reports for GAECs and SMR&#160;1+5</p><p>Correct application of sanctions: Leniency for SMR 7+8</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 795&#160;478,95</p></td><td><p>0,00</p></td><td><p>&#8211; 795&#160;478,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2014</p></td><td><p>Scope and quality of the OTSC</p><p>Correct applications of administrative penalties</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 305&#160;781,24</p></td><td><p>&#8211; 9&#160;506,08</p></td><td><p>&#8211; 296&#160;275,16</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2015</p></td><td><p>Scope and quality of the OTSC</p><p>Correct applications of administrative penalties</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 326&#160;996,52</p></td><td><p>0,00</p></td><td><p>&#8211; 326&#160;996,52</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2014</p></td><td><p>Specific costs - Environmental measures - Spain</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;354&#160;959,99</p></td><td><p>&#8211; 37&#160;337,46</p></td><td><p>&#8211; 2&#160;317&#160;622,53</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2015</p></td><td><p>Specific costs - Environmental measures - Spain</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;410&#160;165,94</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;410&#160;165,94</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>Specific costs - Environmental measures - Spain</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;226&#160;301,84</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;226&#160;301,84</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; 10&#160;259&#160;159,39</span></p></td><td><p><span>&#8211; 53&#160;152,00</span></p></td><td><p><span>&#8211; 10&#160;206&#160;007,39</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&#160;%</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/><tr/><tr><td><p><span>FR</span></p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Amounts not paid to the beneficiary</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;582,52</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;582,52</p></td></tr><tr><td><p>&#160;</p></td><td><p>Scrutiny of transactions</p></td><td><p>2015</p></td><td><p>Anomalies from a control not maintained despite the lack of valid evidence in the reply from the beneficiary</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 315&#160;360,32</p></td><td><p>0,00</p></td><td><p>&#8211; 315&#160;360,32</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Ceiling not applied on an promotion program expense</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;205,52</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;205,52</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2015</p></td><td><p>D&#233;penses In&#233;ligibles</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 43,23</p></td><td><p>0,00</p></td><td><p>&#8211; 43,23</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2016</p></td><td><p>D&#233;penses In&#233;ligibles</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;307,64</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;307,64</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Error in aid calculation</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 26,04</p></td><td><p>0,00</p></td><td><p>&#8211; 26,04</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2011</p></td><td><p>March&#233; Public</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 12&#160;847,81</p></td><td><p>0,00</p></td><td><p>&#8211; 12&#160;847,81</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2012</p></td><td><p>March&#233; Public</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 28&#160;531,03</p></td><td><p>0,00</p></td><td><p>&#8211; 28&#160;531,03</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2013</p></td><td><p>March&#233; Public</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 30&#160;952,82</p></td><td><p>0,00</p></td><td><p>&#8211; 30&#160;952,82</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2014</p></td><td><p>March&#233; Public</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 36&#160;623,83</p></td><td><p>0,00</p></td><td><p>&#8211; 36&#160;623,83</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2015</p></td><td><p>March&#233; Public</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 33&#160;421,85</p></td><td><p>0,00</p></td><td><p>&#8211; 33&#160;421,85</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2016</p></td><td><p>March&#233; Public</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 33&#160;285,15</p></td><td><p>0,00</p></td><td><p>&#8211; 33&#160;285,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>Scrutiny of transactions</p></td><td><p>2015</p></td><td><p>Reverification tests - difference in amounts calculated</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 22,15</p></td><td><p>0,00</p></td><td><p>&#8211; 22,15</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 FR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 498&#160;209,91</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 498&#160;209,91</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&#160;%</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/><tr/><tr><td><p><span>GR</span></p></td><td><p>Scrutiny of transactions</p></td><td><p>2011</p></td><td><p>Weaknesses in ex-post controls FY2011</p></td><td><p>FLAT RATE</p></td><td><p>0,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 119&#160;748,86</p></td><td><p>0,00</p></td><td><p>&#8211; 119&#160;748,86</p></td></tr><tr><td><p>&#160;</p></td><td><p>Scrutiny of transactions</p></td><td><p>2012</p></td><td><p>Weaknesses in ex-post controls FY2012</p></td><td><p>FLAT RATE</p></td><td><p>0,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 204&#160;033,17</p></td><td><p>0,00</p></td><td><p>&#8211; 204&#160;033,17</p></td></tr><tr><td><p>&#160;</p></td><td><p>Scrutiny of transactions</p></td><td><p>2013</p></td><td><p>Weaknesses in ex-post controls FY2013</p></td><td><p>FLAT RATE</p></td><td><p>0,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 166&#160;301,76</p></td><td><p>0,00</p></td><td><p>&#8211; 166&#160;301,76</p></td></tr><tr><td><p>&#160;</p></td><td><p>Scrutiny of transactions</p></td><td><p>2014</p></td><td><p>Weaknesses in ex-post controls FY2014</p></td><td><p>FLAT RATE</p></td><td><p>0,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 98&#160;019,80</p></td><td><p>0,00</p></td><td><p>&#8211; 98&#160;019,80</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 GR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 588&#160;103,59</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 588&#160;103,59</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&#160;%</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/><tr/><tr><td><p><span>IT</span></p></td><td><p>Cross-compliance</p></td><td><p>2015</p></td><td><p>DP - CY 2014 - Absent checks of&#160;SMR&#160;12 - Deficient checks of SMR&#160;11</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 29&#160;114,62</p></td><td><p>&#8211; 65,77</p></td><td><p>&#8211; 29&#160;048,85</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2016</p></td><td><p>DP - CY 2014 - Absent checks of&#160;SMR&#160;12 - Deficient checks of SMR&#160;11</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 267,75</p></td><td><p>0,00</p></td><td><p>&#8211; 267,75</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2016</p></td><td><p>DP - CY 2015 - Absent checks of&#160;SMR&#160;12 - Deficient checks of SMR&#160;11</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 39&#160;163,32</p></td><td><p>0,00</p></td><td><p>&#8211; 39&#160;163,32</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2017</p></td><td><p>DP - CY 2015 - Absent checks of&#160;SMR&#160;12 - Deficient checks of SMR&#160;11</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 679,35</p></td><td><p>0,00</p></td><td><p>&#8211; 679,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>Milk - Schoolmilk</p></td><td><p>2014</p></td><td><p>Incomplete on-the-spot checks:&#160;weakness in the quality of on the-spot checks (key control); absence of&#160;verification (during on-the-spot checks) of the existence, contents and location of the European school milk poster (ancillary control)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 88&#160;557,31</p></td><td><p>0,00</p></td><td><p>&#8211; 88&#160;557,31</p></td></tr><tr><td><p>&#160;</p></td><td><p>Milk - Schoolmilk</p></td><td><p>2015</p></td><td><p>Incomplete on-the-spot checks:&#160;weakness in the quality of on the-spot checks (key control); absence of&#160;verification (during on-the-spot checks) of the existence, contents and location of the European school milk poster (ancillary control)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 105&#160;852,81</p></td><td><p>0,00</p></td><td><p>&#8211; 105&#160;852,81</p></td></tr><tr><td><p>&#160;</p></td><td><p>Milk - Schoolmilk</p></td><td><p>2016</p></td><td><p>Incomplete on-the-spot checks:&#160;weakness in the quality of on the-spot checks (key control); absence of&#160;verification (during on-the-spot checks) of the existence, contents and location of the European school milk poster (ancillary control)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 84&#160;911,30</p></td><td><p>0,00</p></td><td><p>&#8211; 84&#160;911,30</p></td></tr><tr><td><p>&#160;</p></td><td><p>Apiculture</p></td><td><p>2014</p></td><td><p>No supervision of the tasks delegated to regional administrations and ministries: absence of adequate supervision of the procedure (ancillary control) and absence of assessment of the results of the controls performed (ancillary control)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 55&#160;066,50</p></td><td><p>0,00</p></td><td><p>&#8211; 55&#160;066,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Apiculture</p></td><td><p>2015</p></td><td><p>No supervision of the tasks delegated to regional administrations and ministries: absence of adequate supervision of the procedure (ancillary control) and absence of assessment of the results of the controls performed (ancillary control)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 54&#160;104,65</p></td><td><p>0,00</p></td><td><p>&#8211; 54&#160;104,65</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; 457&#160;717,61</span></p></td><td><p><span>&#8211; 65,77</span></p></td><td><p><span>&#8211; 457&#160;651,84</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&#160;%</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/><tr/><tr><td><p><span>PT</span></p></td><td><p>Irregularities</p></td><td><p>2014</p></td><td><p>Debts wrongly reported in the Annex III tables, having escaped the application of the 50/50 rule</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;052&#160;101,05</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;052&#160;101,05</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2014</p></td><td><p>Delays observed in the recovery proceedings for cases taken over by IFAP from a previous Paying Agency</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 741&#160;737,97</p></td><td><p>0,00</p></td><td><p>&#8211; 741&#160;737,97</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2014</p></td><td><p>delays observed in the recovery proceedings regarding individual cases</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 104&#160;962,96</p></td><td><p>0,00</p></td><td><p>&#8211; 104&#160;962,96</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2015</p></td><td><p>Weakness in cross checks and on-the-spot checks - claim year&#160;2014</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;242&#160;209,73</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;242&#160;209,73</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 cross checks and on-the-spot checks - claim year&#160;2014</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;715,50</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;715,50</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 cross checks and on-the-spot checks - claim year&#160;2015</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 884&#160;717,49</p></td><td><p>0,00</p></td><td><p>&#8211; 884&#160;717,49</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 cross checks and on-the-spot checks - claim year&#160;2015</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;590&#160;150,34</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;590&#160;150,34</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; 9&#160;619&#160;595,04</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 9&#160;619&#160;595,04</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; 28&#160;183&#160;474,18</p></td><td><p>&#8211; 57&#160;553,73</p></td><td><p>&#8211; 28&#160;125&#160;920,45</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&#160;%</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/><tr/><tr><td><p><span>EE</span></p></td><td><p>Cross-compliance</p></td><td><p>2014</p></td><td><p>No check of SMR1 and SMR5 outside natura2000 area and no efficient check of GAEC standard on crop rotation, CY2013</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 77&#160;416,43</p></td><td><p>0,00</p></td><td><p>&#8211; 77&#160;416,43</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2015</p></td><td><p>No efficient check of GAEC standard on crop rotation, CY2014</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 19&#160;774,20</p></td><td><p>0,00</p></td><td><p>&#8211; 19&#160;774,20</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 EE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 97&#160;190,63</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 97&#160;190,63</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&#160;%</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/><tr/><tr><td><p><span>ES</span></p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Correction related to the MLE on EAFRD</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 668&#160;699,81</p></td><td><p>0,00</p></td><td><p>&#8211; 668&#160;699,81</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Financial correction corresponding to known error on EAFRD non IACS for FY 2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 11&#160;440,01</p></td><td><p>0,00</p></td><td><p>&#8211; 11&#160;440,01</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Financial correction for EAFRD NON IACS for FY 2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 113&#160;175,10</p></td><td><p>0,00</p></td><td><p>&#8211; 113&#160;175,10</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2016</p></td><td><p>Missing elements for SMR 16 and 17 (pigs and calves)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 21&#160;343,86</p></td><td><p>0,00</p></td><td><p>&#8211; 21&#160;343,86</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2013</p></td><td><p>Scope and quality of OTSC: Insufficient coverage of SMR 11, Missing elements SMR 16 and 17.</p><p>Reporting of findings: Inadequate control reports for GAECs and SMR&#160;1+5</p><p>Correct application of sanctions: Leniency for SMR 7+8</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 762,38</p></td><td><p>0,00</p></td><td><p>&#8211; 762,38</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2014</p></td><td><p>Scope and quality of OTSC: Insufficient coverage of SMR 11, Missing elements SMR 16 and 17.</p><p>Reporting of findings: Inadequate control reports for GAECs and SMR&#160;1+5</p><p>Correct application of sanctions: Leniency for SMR 7+8</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 62&#160;486,64</p></td><td><p>0,00</p></td><td><p>&#8211; 62&#160;486,64</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2015</p></td><td><p>Scope and quality of OTSC: Insufficient coverage of SMR 11, Missing elements SMR 16 and 17.</p><p>Reporting of findings: Inadequate control reports for GAECs and SMR&#160;1+5</p><p>Correct application of sanctions: Leniency for SMR 7+8</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 59&#160;547,37</p></td><td><p>0,00</p></td><td><p>&#8211; 59&#160;547,37</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2016</p></td><td><p>Scope and quality of OTSC: Insufficient coverage of SMR 11, Missing elements SMR 16 and 17.</p><p>Reporting of findings: Inadequate control reports for GAECs and SMR&#160;1+5</p><p>Correct application of sanctions: Leniency for SMR 7+8</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 921,49</p></td><td><p>0,00</p></td><td><p>&#8211; 921,49</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 ES:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 938&#160;376,66</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 938&#160;376,66</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&#160;%</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/><tr/><tr><td><p><span>FR</span></p></td><td><p>Rural Development EAFRD Axis 4 LEADER (2007-2013)</p></td><td><p>2014</p></td><td><p>Weaknesses in the operation of 5&#160;key controls and absence in the operation of one ancillary control.</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;027&#160;152,90</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;027&#160;152,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2015</p></td><td><p>Weaknesses in the operation of 5&#160;key controls and absence in the operation of one ancillary control.</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 8&#160;656&#160;384,25</p></td><td><p>0,00</p></td><td><p>&#8211; 8&#160;656&#160;384,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2016</p></td><td><p>Weaknesses in the operation of 5&#160;key controls and absence in the operation of one ancillary control.</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;018&#160;872,63</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;018&#160;872,63</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; 14&#160;702&#160;409,78</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 14&#160;702&#160;409,78</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&#160;%</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/><tr/><tr><td><p><span>GB</span></p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Clearance of accounts EAFRD last year of execution Q1-Q5 - established &#8216;known error&#8217;</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 213&#160;546,87</p></td><td><p>0,00</p></td><td><p>&#8211; 213&#160;546,87</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 GB:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 213&#160;546,87</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 213&#160;546,87</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&#160;%</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/><tr/><tr><td><p><span>GR</span></p></td><td><p>Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)</p></td><td><p>2012</p></td><td><p>deficiency in verification of reasonableness of costs</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 120&#160;897,57</p></td><td><p>0,00</p></td><td><p>&#8211; 120&#160;897,57</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>deficiency in verification of reasonableness of costs</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 303&#160;292,01</p></td><td><p>0,00</p></td><td><p>&#8211; 303&#160;292,01</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>deficiency in verification of reasonableness of costs</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 553&#160;152,71</p></td><td><p>0,00</p></td><td><p>&#8211; 553&#160;152,71</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>deficiency in verification of reasonableness of costs</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 437&#160;893,87</p></td><td><p>0,00</p></td><td><p>&#8211; 437&#160;893,87</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>deficiency in verification of reasonableness of costs</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 822&#160;852,07</p></td><td><p>0,00</p></td><td><p>&#8211; 822&#160;852,07</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>2010</p></td><td><p>inapropriate procedures for the selection of projects</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 30&#160;749,91</p></td><td><p>0,00</p></td><td><p>&#8211; 30&#160;749,91</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>inapropriate procedures for the selection of projects</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 49&#160;826,52</p></td><td><p>0,00</p></td><td><p>&#8211; 49&#160;826,52</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>inapropriate procedures for the selection of projects</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 119&#160;551,88</p></td><td><p>0,00</p></td><td><p>&#8211; 119&#160;551,88</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>inapropriate procedures for the selection of projects</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 201&#160;254,10</p></td><td><p>0,00</p></td><td><p>&#8211; 201&#160;254,10</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>inapropriate procedures for the selection of projects</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 830&#160;312,29</p></td><td><p>0,00</p></td><td><p>&#8211; 830&#160;312,29</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>inapropriate procedures for the selection of projects</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;136&#160;480,21</p></td><td><p>0,00</p></td><td><p>&#8211; 6&#160;136&#160;480,21</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Investment - public beneficiaries</p></td><td><p>2015</p></td><td><p>inapropriate procedures for the selection of projects</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 703&#160;301,49</p></td><td><p>0,00</p></td><td><p>&#8211; 703&#160;301,49</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Investment - private beneficiaries</p></td><td><p>2015</p></td><td><p>inapropriate procedures for the selection of projects</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;155&#160;409,32</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;155&#160;409,32</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>2010</p></td><td><p>Inapropriate procedures for the selection of projects</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 554&#160;055,15</p></td><td><p>&#8211; 487&#160;979,28</p></td><td><p>&#8211; 66&#160;075,87</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>Inapropriate procedures for the selection of projects</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;220&#160;515,76</p></td><td><p>&#8211; 656&#160;150,49</p></td><td><p>&#8211; 564&#160;365,27</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>Inapropriate procedures for the selection of projects</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;828&#160;268,31</p></td><td><p>&#8211; 996&#160;721,66</p></td><td><p>&#8211; 831&#160;546,65</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>Inapropriate procedures for the selection of projects</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;801&#160;318,58</p></td><td><p>&#8211; 871&#160;203,34</p></td><td><p>&#8211; 930&#160;115,24</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; 17&#160;869&#160;131,75</span></p></td><td><p><span>&#8211; 3&#160;012&#160;054,77</span></p></td><td><p><span>&#8211; 14&#160;857&#160;076,98</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&#160;%</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/><tr/><tr><td><p><span>HU</span></p></td><td><p>Rural Development EAFRD Technical Assistance (2007-2013)</p></td><td><p>2014</p></td><td><p>Administrative checks on eligibility of expenditure and reasonableness of costs &#8211; expenditure for the National Rural Network secretariat</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 9&#160;628,57</p></td><td><p>0,00</p></td><td><p>&#8211; 9&#160;628,57</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Technical Assistance (2007-2013)</p></td><td><p>2015</p></td><td><p>Administrative checks on eligibility of expenditure and reasonableness of costs &#8211; expenditure for the National Rural Network secretariat</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 58&#160;417,95</p></td><td><p>0,00</p></td><td><p>&#8211; 58&#160;417,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Investment - public beneficiaries</p></td><td><p>2016</p></td><td><p>Administrative checks on eligibility of expenditure and reasonableness of costs &#8211; expenditure for the National Rural Network secretariat</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 21&#160;014,37</p></td><td><p>0,00</p></td><td><p>&#8211; 21&#160;014,37</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>Deficiencies in key control &#8216;verification that public procurement procedures are in compliance with relevant procurement rules&#8217;</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;689&#160;987,98</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;689&#160;987,98</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Investment - private beneficiaries</p></td><td><p>2015</p></td><td><p>Deficiencies in key control &#8216;verification that public procurement procedures are in compliance with relevant procurement rules&#8217;</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 159&#160;748,42</p></td><td><p>0,00</p></td><td><p>&#8211; 159&#160;748,42</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Investment - public beneficiaries</p></td><td><p>2015</p></td><td><p>Deficiencies in key control &#8216;verification that public procurement procedures are in compliance with relevant procurement rules&#8217;</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;369&#160;614,85</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;369&#160;614,85</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Measures with flat-rate support</p></td><td><p>2015</p></td><td><p>Deficiencies in key control &#8216;verification that public procurement procedures are in compliance with relevant procurement rules&#8217;</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 934&#160;232,55</p></td><td><p>0,00</p></td><td><p>&#8211; 934&#160;232,55</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Investment - private beneficiaries</p></td><td><p>2016</p></td><td><p>Deficiencies in key control &#8216;verification that public procurement procedures are in compliance with relevant procurement rules&#8217;</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 25&#160;148,56</p></td><td><p>0,00</p></td><td><p>&#8211; 25&#160;148,56</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Investment - public beneficiaries</p></td><td><p>2016</p></td><td><p>Deficiencies in key control &#8216;verification that public procurement procedures are in compliance with relevant procurement rules&#8217;</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 335&#160;499,23</p></td><td><p>0,00</p></td><td><p>&#8211; 335&#160;499,23</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Measures with flat-rate support</p></td><td><p>2016</p></td><td><p>Deficiencies in key control &#8216;verification that public procurement procedures are in compliance with relevant procurement rules&#8217;</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 108&#160;319,82</p></td><td><p>0,00</p></td><td><p>&#8211; 108&#160;319,82</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Investment - private beneficiaries</p></td><td><p>2016</p></td><td><p>Deficiency in the verification of the selection criteria</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;049&#160;828,99</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;049&#160;828,99</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>Deficiency in the verification of the selection criterions</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;107&#160;770,83</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;107&#160;770,83</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>Deficiency in the verification of the selection criterions</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;591&#160;328,19</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;591&#160;328,19</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>Deficiency in the verification of the selection criterions</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;760&#160;449,18</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;760&#160;449,18</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Investment - public beneficiaries</p></td><td><p>2015</p></td><td><p>Ineligible expenditure - &#8216;rehabilitation allowance&#8217;</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 78&#160;404,09</p></td><td><p>0,00</p></td><td><p>&#8211; 78&#160;404,09</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 HU:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 15&#160;299&#160;393,58</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 15&#160;299&#160;393,58</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&#160;%</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/><tr/><tr><td><p><span>IT</span></p></td><td><p>Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)</p></td><td><p>2012</p></td><td><p>M121 - 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>&#8211; 1&#160;050,85</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;050,85</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>M121 &amp; M311 - 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>&#8211; 44&#160;795,62</p></td><td><p>0,00</p></td><td><p>&#8211; 44&#160;795,62</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>M121 &amp; M311 - 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>&#8211; 683&#160;051,22</p></td><td><p>0,00</p></td><td><p>&#8211; 683&#160;051,22</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>M123 - 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>&#8211; 69&#160;906,41</p></td><td><p>0,00</p></td><td><p>&#8211; 69&#160;906,41</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>M123 - 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>&#8211; 187&#160;357,16</p></td><td><p>0,00</p></td><td><p>&#8211; 187&#160;357,16</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) measures subject to IACS</p></td><td><p>2016</p></td><td><p>Measure 10 - Insufficient information in the on-the-spot check reports.</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 372&#160;560,23</p></td><td><p>0,00</p></td><td><p>&#8211; 372&#160;560,23</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2015</p></td><td><p>RD - CY 2014 - Absent checks of&#160;SMR&#160;12 - Deficient checks of SMR&#160;11</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 424,78</p></td><td><p>0,00</p></td><td><p>&#8211; 424,78</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2016</p></td><td><p>RD - CY 2014 - Absent checks of&#160;SMR&#160;12 - Deficient checks of SMR&#160;11</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 11&#160;664,44</p></td><td><p>0,00</p></td><td><p>&#8211; 11&#160;664,44</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2017</p></td><td><p>RD - CY 2014 - Absent checks of&#160;SMR&#160;12 - Deficient checks of SMR&#160;11</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 6,64</p></td><td><p>0,00</p></td><td><p>&#8211; 6,64</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2016</p></td><td><p>RD - CY 2015 - Absent checks of&#160;SMR&#160;12 - Deficient checks of SMR&#160;11</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 22&#160;843,51</p></td><td><p>0,00</p></td><td><p>&#8211; 22&#160;843,51</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2017</p></td><td><p>RD - CY 2015 - Absent checks of&#160;SMR&#160;12 - Deficient checks of SMR&#160;11</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;984,28</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;984,28</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;396&#160;645,14</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 1&#160;396&#160;645,14</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&#160;%</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/><tr/><tr><td><p><span>NL</span></p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, non area&#160;related measures)</p></td><td><p>2014</p></td><td><p>Measure 216 - FY 2014: Verification that public procurement procedures are in compliance with national and Union Regulation</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 73&#160;468,75</p></td><td><p>0,00</p></td><td><p>&#8211; 73&#160;468,75</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Investment - private beneficiaries</p></td><td><p>2015</p></td><td><p>Measure 216 - FY 2015: Verification that public procurement procedures are in compliance with national and Union Regulation</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 41&#160;982,05</p></td><td><p>0,00</p></td><td><p>&#8211; 41&#160;982,05</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 NL:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 115&#160;450,80</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 115&#160;450,80</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&#160;%</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/><tr/><tr><td><p><span>PL</span></p></td><td><p>Rural Development EAFRD Technical Assistance (2007-2013)</p></td><td><p>2013</p></td><td><p>deficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to procurement costs</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 611&#160;934,31</p></td><td><p>0,00</p></td><td><p>&#8211; 611&#160;934,31</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Technical Assistance (2007-2013)</p></td><td><p>2014</p></td><td><p>deficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to procurement costs</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 225&#160;106,61</p></td><td><p>0,00</p></td><td><p>&#8211; 225&#160;106,61</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Investment - public beneficiaries</p></td><td><p>2015</p></td><td><p>deficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to procurement costs</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 452&#160;711,75</p></td><td><p>0,00</p></td><td><p>&#8211; 452&#160;711,75</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Investment - public beneficiaries</p></td><td><p>2016</p></td><td><p>deficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to procurement costs</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 24&#160;793,37</p></td><td><p>0,00</p></td><td><p>&#8211; 24&#160;793,37</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Technical Assistance (2007-2013)</p></td><td><p>2013</p></td><td><p>deficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to staff costs</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 364&#160;619,66</p></td><td><p>0,00</p></td><td><p>&#8211; 364&#160;619,66</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Technical Assistance (2007-2013)</p></td><td><p>2014</p></td><td><p>deficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to staff costs</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;268&#160;615,21</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;268&#160;615,21</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Investment - public beneficiaries</p></td><td><p>2015</p></td><td><p>deficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to staff costs</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 998&#160;547,68</p></td><td><p>0,00</p></td><td><p>&#8211; 998&#160;547,68</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Investment - public beneficiaries</p></td><td><p>2016</p></td><td><p>deficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to staff costs</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 806&#160;758,57</p></td><td><p>0,00</p></td><td><p>&#8211; 806&#160;758,57</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>&#8211; 4&#160;753&#160;087,16</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 4&#160;753&#160;087,16</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; 55&#160;385&#160;232,37</p></td><td><p>&#8211; 3&#160;012&#160;054,77</p></td><td><p>&#8211; 52&#160;373&#160;177,60</p></td></tr></tbody></table>