# L_2019044EN.01001401.xml

| 15.2.2019 | EN | Official Journal of the European Union | L 44/14 |
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15.2.2019

EN

Official Journal of the European Union

L 44/14

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COMMISSION IMPLEMENTING DECISION (EU) 2019/265

of 12 February 2019

excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD)

(notified under document C(2019) 869)

(Only the Czech, Dutch, English, French, German, Greek, Italian, Portuguese, Romanian, Spanish and Swedish texts are authentic)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 (1), and in particular Article 52 thereof,

After consulting the Committee on the Agricultural Funds,

Whereas:

| (1) | 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. |
| --- | --- |

(1)

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.

| (2) | 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. |
| --- | --- |

(2)

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.

| (3) | 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. |
| --- | --- |

(3)

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.

| (4) | 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. |
| --- | --- |

(4)

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.

| (5) | The amounts that are not recognised as being chargeable to the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than twenty-four months before the Commission's written notification of the results of the verifications to the Member States. |
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(5)

The amounts that are not recognised as being chargeable to the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than twenty-four months before the Commission's written notification of the results of the verifications to the Member States.

| (6) | 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. |
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(6)

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.

| (7) | 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 (2). |
| --- | --- |

(7)

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 (2).

| (8) | This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 15 November 2018, |
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(8)

This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 15 November 2018,

HAS ADOPTED THIS DECISION:

Article 1

The amounts set out in the Annex and related to expenditure incurred by the Member States' accredited paying agencies and declared under the EAGF or the EAFRD shall be excluded from Union financing.

Article 2

This Decision is addressed to the Kingdom of Belgium, the Czech Republic, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Kingdom of the Netherlands, the Republic of Austria, the Portuguese Republic, Romania and the Kingdom of Sweden.

Done at Brussels, 12 February 2019.

For the Commission

Phil HOGAN

Member of the Commission

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(1)  
  OJ L 347, 20.12.2013, p.549

1

(2)  Ares(2019)404605

2

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ANNEX

Budget Item: 05070107

| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| CZ | Cross-compliance | 2011 | Reimbursement following judgment in case T-627/16 | FLAT RATE | 2,00 % | EUR | 423 793,95 | 3,36 | 423 790,59 |
| | Cross-compliance | 2011 | Reimbursement following judgment in case T-627/16 | FLAT RATE | 10,00 % | EUR | 2 118 969,77 | 16,78 | 2 118 952,99 |
| | | | | | Total CZ: | EUR | 2 542 763,72 | 20,14 | 2 542 743,58 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| SE | Decoupled Direct Aids | 2014 | Reimbursement following judgment in case T-260/16 | FLAT RATE | 2,00 % | EUR | 8 811 286,44 | 0,00 | 8 811 286,44 |
| | | | | | Total SE: | EUR | 8 811 286,44 | 0,00 | 8 811 286,44 |

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

CZ

Cross-compliance

2011

Reimbursement following judgment in case T-627/16

FLAT RATE

2,00 %

EUR

423 793,95

3,36

423 790,59

Cross-compliance

2011

Reimbursement following judgment in case T-627/16

FLAT RATE

10,00 %

EUR

2 118 969,77

16,78

2 118 952,99

Total CZ:

EUR

2 542 763,72

20,14

2 542 743,58

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

SE

Decoupled Direct Aids

2014

Reimbursement following judgment in case T-260/16

FLAT RATE

2,00 %

EUR

8 811 286,44

0,00

8 811 286,44

Total SE:

EUR

8 811 286,44

0,00

8 811 286,44

| Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- |
| EUR | 11 354 050,16 | 20,14 | 11 354 030,02 |

Currency

Amount

Deductions

Financial Impact

EUR

11 354 050,16

20,14

11 354 030,02

Budget Item: 6701

| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| AT | Decoupled Direct Aids | 2016 | Payment entitlements - Article 24(6) of R. 1307/2013 | ONE OFF | | EUR | – 2 762 784,00 | 0,00 | – 2 762 784,00 |
| | Decoupled Direct Aids | 2017 | Payment entitlements - Article 24(6) of R. 1307/2013 | ONE OFF | | EUR | – 5 268 498,00 | 0,00 | – 5 268 498,00 |
| | Decoupled Direct Aids | 2016 | Quality of LPIS - pro rata - 10 % threshold | ONE OFF | | EUR | – 95 167,00 | 0,00 | – 95 167,00 |
| | Decoupled Direct Aids | 2017 | Quality of LPIS - pro rata - 10 % threshold | ONE OFF | | EUR | – 95 167,00 | 0,00 | – 95 167,00 |
| | Decoupled Direct Aids | 2017 | Quality of LPIS - pro rata factors | ONE OFF | | EUR | – 639 853,00 | 0,00 | – 639 853,00 |
| | Decoupled Direct Aids | 2016 | Quality of the LPIS - pro rata factors | ONE OFF | | EUR | – 538 452,00 | 0,00 | – 538 452,00 |
| | | | | | Total AT: | EUR | – 9 399 921,00 | 0,00 | – 9 399 921,00 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| DE | Certification | 2017 | CEB/2018/020/DE - errors in EAGF and EAFRD | ONE OFF | | EUR | – 162,53 | 0,00 | – 162,53 |
| | | | | | Total DE: | EUR | – 162,53 | 0,00 | – 162,53 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| ES | Other Direct Aid - POSEI (2014+) | 2015 | Area paid for production of tomato not exported | ONE OFF | | EUR | – 617 823,18 | 0,00 | – 617 823,18 |
| | Other Direct Aid - POSEI (2014+) | 2016 | Area paid for production of tomato not exported | ONE OFF | | EUR | – 433 756,91 | 0,00 | – 433 756,91 |
| | Other Direct Aid - POSEI (2014+) | 2017 | Area paid for production of tomato not exported | ONE OFF | | EUR | – 424 985,80 | 0,00 | – 424 985,80 |
| | Certification | 2016 | Known errors - EAGF | ONE OFF | | EUR | – 374 098,28 | – 363 476,73 | – 10 621,55 |
| | Certification | 2016 | Known errors- EAGF Non IACS | ONE OFF | | EUR | – 861 340,55 | – 412 107,97 | – 449 232,58 |
| | Other Direct Aid - POSEI (2014+) | 2015 | non-compliance in determining the area for payment in the administrative checks: unauthorised tolerance of 1 % is used | ONE OFF | | EUR | – 4 472,38 | 0,00 | – 4 472,38 |
| | Other Direct Aid - POSEI (2014+) | 2016 | non-compliance in determining the area for payment in the administrative checks: unauthorised tolerance of 1 % is used | ONE OFF | | EUR | – 901,63 | 0,00 | – 901,63 |
| | POSEI (2014+) | 2015 | SSA-Regional trade: non respect of the maximum quantities of processed products which can be exported annually from the Canary Islands in the context of regional trade, Annex V Regulation 180/2014, CN code 1901 90 | ONE OFF | | EUR | – 12 501,12 | 0,00 | – 12 501,12 |
| | | | | | Total ES: | EUR | – 2 729 879,85 | – 775 584,70 | – 1 954 295,15 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| FR | Certification | 2015 | Ponctuelle: erreur connue | ONE OFF | | EUR | – 3 008,88 | 0,00 | – 3 008,88 |
| | Certification | 2015 | Ponctuelle: gestion des irregularites | ONE OFF | | EUR | – 1 450 566,69 | 0,00 | – 1 450 566,69 |
| | Certification | 2015 | Ponctuelle: tests de validation | ONE OFF | | EUR | – 76 266,65 | – 88,75 | – 76 177,90 |
| | | | | | Total FR: | EUR | – 1 529 842,22 | – 88,75 | – 1 529 753,47 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| GR | Fruit and Vegetables - Operational programmes incl withdrawals | 2015 | Deficiencies identified in 2 key controls | FLAT RATE | 5,00 % | EUR | – 515 238,30 | – 344,73 | – 514 893,57 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2016 | Deficiencies identified in 2 key controls | FLAT RATE | 5,00 % | EUR | – 525 168,09 | 0,00 | – 525 168,09 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2017 | Deficiencies identified in 2 key controls | FLAT RATE | 5,00 % | EUR | – 501 093,03 | 0,00 | – 501 093,03 |
| | Apiculture | 2015 | deficiencies in the on-the-spot checks and no penalties were applied. | FLAT RATE | 5,00 % | EUR | – 2 543,94 | 0,00 | – 2 543,94 |
| | Apiculture | 2016 | deficiencies in the on-the-spot checks and no penalties were applied. | FLAT RATE | 5,00 % | EUR | – 2 887,86 | 0,00 | – 2 887,86 |
| | Apiculture | 2017 | deficiencies in the on-the-spot checks and no penalties were applied. | FLAT RATE | 5,00 % | EUR | – 3 614,40 | 0,00 | – 3 614,40 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2018 | FY 2018 until February - weakness in 2 key controls | FLAT RATE | 5,00 % | EUR | – 16 468,70 | 0,00 | – 16 468,70 |
| | Other Direct Aid - POSEI (2014+) | 2015 | weakness on the spot checks and no penalties applied in the SAI | FLAT RATE | 5,00 % | EUR | – 56 942,35 | 0,00 | – 56 942,35 |
| | Other Direct Aid - POSEI (2014+) | 2016 | weakness on the spot checks and no penalties applied in the SAI | FLAT RATE | 5,00 % | EUR | – 57 827,79 | 0,00 | – 57 827,79 |
| | Other Direct Aid - POSEI (2014+) | 2017 | weakness on the spot checks and no penalties applied in the SAI | FLAT RATE | 5,00 % | EUR | – 56 383,70 | 0,00 | – 56 383,70 |
| | | | | | Total GR: | EUR | – 1 738 168,16 | – 344,73 | – 1 737 823,43 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| IE | Irregularities | 2015 | Deficiencies in debt management | ONE OFF | | EUR | – 324 716,97 | 0,00 | – 324 716,97 |
| | Irregularities | 2015 | Deficiencies in key controls | FLAT RATE | 5,00 % | EUR | – 309 730,38 | – 2 610,77 | – 307 119,61 |
| | | | | | Total IE: | EUR | – 634 447,35 | – 2 610,77 | – 631 836,58 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| IT | Certification | 2016 | pre-2008 debts | ONE OFF | | EUR | – 7 544 556,82 | 0,00 | – 7 544 556,82 |
| | Clearance of accounts - Conformity Clearance | 2007 | reissue of payments to the beneficiaries in 2008 after being declared to the Fund in 2007 | ONE OFF | 0,00 % | EUR | – 31 246,05 | 0,00 | – 31 246,05 |
| | | | | | Total IT: | EUR | – 7 575 802,87 | 0,00 | – 7 575 802,87 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| RO | Decoupled Direct Aids | 2010 | LPIS - Cross-checks and OTSC weakness CY 2009 - SAPS | ESTIMATED BY AMOUNT | | EUR | – 23 154 676,68 | – 46 309,35 | – 23 108 367,33 |
| | Decoupled Direct Aids | 2011 | LPIS - Cross-chekcs and OTSC weakness CY 2010 - SAPS | ESTIMATED BY AMOUNT | | EUR | – 20 574 656,79 | 0,00 | – 20 574 656,79 |
| | | | | | Total RO: | EUR | – 43 729 333,47 | – 46 309,35 | – 43 683 024,12 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| SE | Decoupled Direct Aids | 2016 | Accuracy of scales of LPIS & ESPG | ONE OFF | | EUR | – 4 038,74 | 0,00 | – 4 038,74 |
| | Decoupled Direct Aids | 2017 | Accuracy of scales of LPIS & ESPG | ONE OFF | | EUR | – 4 124,26 | 0,00 | – 4 124,26 |
| | Decoupled Direct Aids | 2016 | Distinction LLF with grass and TG | FLAT RATE | 5,00 % | EUR | – 7 116 696,66 | – 157 127,27 | – 6 959 569,39 |
| | Decoupled Direct Aids | 2017 | Distinction LLF with grass and TG | FLAT RATE | 5,00 % | EUR | – 7 517 150,74 | – 390 044,95 | – 7 127 105,79 |
| | Decoupled Direct Aids | 2016 | OTSC to sufficient number & quality | FLAT RATE | 2,00 % | EUR | – 562 860,06 | – 2 557,41 | – 560 302,65 |
| | Decoupled Direct Aids | 2017 | OTSC to sufficient number & quality | FLAT RATE | 2,00 % | EUR | – 903,80 | – 3,90 | – 899,90 |
| | Decoupled Direct Aids | 2017 | OTSC to sufficient number & quality | FLAT RATE | 5,00 % | EUR | – 1 427 157,53 | – 2 462,89 | – 1 424 694,64 |
| | Decoupled Direct Aids | 2016 | Pro-rata not appropriately applied | ONE OFF | | EUR | – 48 691,52 | 0,00 | – 48 691,52 |
| | Decoupled Direct Aids | 2017 | Pro-rata not appropriately applied | ONE OFF | | EUR | – 45 214,48 | 0,00 | – 45 214,48 |
| | | | | | Total SE: | EUR | – 16 726 837,79 | – 552 196,42 | – 16 174 641,37 |

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

AT

Decoupled Direct Aids

2016

Payment entitlements - Article 24(6) of R. 1307/2013

ONE OFF

EUR

– 2 762 784,00

0,00

– 2 762 784,00

Decoupled Direct Aids

2017

Payment entitlements - Article 24(6) of R. 1307/2013

ONE OFF

EUR

– 5 268 498,00

0,00

– 5 268 498,00

Decoupled Direct Aids

2016

Quality of LPIS - pro rata - 10 % threshold

ONE OFF

EUR

– 95 167,00

0,00

– 95 167,00

Decoupled Direct Aids

2017

Quality of LPIS - pro rata - 10 % threshold

ONE OFF

EUR

– 95 167,00

0,00

– 95 167,00

Decoupled Direct Aids

2017

Quality of LPIS - pro rata factors

ONE OFF

EUR

– 639 853,00

0,00

– 639 853,00

Decoupled Direct Aids

2016

Quality of the LPIS - pro rata factors

ONE OFF

EUR

– 538 452,00

0,00

– 538 452,00

Total AT:

EUR

– 9 399 921,00

0,00

– 9 399 921,00

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

DE

Certification

2017

CEB/2018/020/DE - errors in EAGF and EAFRD

ONE OFF

EUR

– 162,53

0,00

– 162,53

Total DE:

EUR

– 162,53

0,00

– 162,53

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

ES

Other Direct Aid - POSEI (2014+)

2015

Area paid for production of tomato not exported

ONE OFF

EUR

– 617 823,18

0,00

– 617 823,18

Other Direct Aid - POSEI (2014+)

2016

Area paid for production of tomato not exported

ONE OFF

EUR

– 433 756,91

0,00

– 433 756,91

Other Direct Aid - POSEI (2014+)

2017

Area paid for production of tomato not exported

ONE OFF

EUR

– 424 985,80

0,00

– 424 985,80

Certification

2016

Known errors - EAGF

ONE OFF

EUR

– 374 098,28

– 363 476,73

– 10 621,55

Certification

2016

Known errors- EAGF Non IACS

ONE OFF

EUR

– 861 340,55

– 412 107,97

– 449 232,58

Other Direct Aid - POSEI (2014+)

2015

non-compliance in determining the area for payment in the administrative checks: unauthorised tolerance of 1 % is used

ONE OFF

EUR

– 4 472,38

0,00

– 4 472,38

Other Direct Aid - POSEI (2014+)

2016

non-compliance in determining the area for payment in the administrative checks: unauthorised tolerance of 1 % is used

ONE OFF

EUR

– 901,63

0,00

– 901,63

POSEI (2014+)

2015

SSA-Regional trade: non respect of the maximum quantities of processed products which can be exported annually from the Canary Islands in the context of regional trade, Annex V Regulation 180/2014, CN code 1901 90

ONE OFF

EUR

– 12 501,12

0,00

– 12 501,12

Total ES:

EUR

– 2 729 879,85

– 775 584,70

– 1 954 295,15

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

FR

Certification

2015

Ponctuelle: erreur connue

ONE OFF

EUR

– 3 008,88

0,00

– 3 008,88

Certification

2015

Ponctuelle: gestion des irregularites

ONE OFF

EUR

– 1 450 566,69

0,00

– 1 450 566,69

Certification

2015

Ponctuelle: tests de validation

ONE OFF

EUR

– 76 266,65

– 88,75

– 76 177,90

Total FR:

EUR

– 1 529 842,22

– 88,75

– 1 529 753,47

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

GR

Fruit and Vegetables - Operational programmes incl withdrawals

2015

Deficiencies identified in 2 key controls

FLAT RATE

5,00 %

EUR

– 515 238,30

– 344,73

– 514 893,57

Fruit and Vegetables - Operational programmes incl withdrawals

2016

Deficiencies identified in 2 key controls

FLAT RATE

5,00 %

EUR

– 525 168,09

0,00

– 525 168,09

Fruit and Vegetables - Operational programmes incl withdrawals

2017

Deficiencies identified in 2 key controls

FLAT RATE

5,00 %

EUR

– 501 093,03

0,00

– 501 093,03

Apiculture

2015

deficiencies in the on-the-spot checks and no penalties were applied.

FLAT RATE

5,00 %

EUR

– 2 543,94

0,00

– 2 543,94

Apiculture

2016

deficiencies in the on-the-spot checks and no penalties were applied.

FLAT RATE

5,00 %

EUR

– 2 887,86

0,00

– 2 887,86

Apiculture

2017

deficiencies in the on-the-spot checks and no penalties were applied.

FLAT RATE

5,00 %

EUR

– 3 614,40

0,00

– 3 614,40

Fruit and Vegetables - Operational programmes incl withdrawals

2018

FY 2018 until February - weakness in 2 key controls

FLAT RATE

5,00 %

EUR

– 16 468,70

0,00

– 16 468,70

Other Direct Aid - POSEI (2014+)

2015

weakness on the spot checks and no penalties applied in the SAI

FLAT RATE

5,00 %

EUR

– 56 942,35

0,00

– 56 942,35

Other Direct Aid - POSEI (2014+)

2016

weakness on the spot checks and no penalties applied in the SAI

FLAT RATE

5,00 %

EUR

– 57 827,79

0,00

– 57 827,79

Other Direct Aid - POSEI (2014+)

2017

weakness on the spot checks and no penalties applied in the SAI

FLAT RATE

5,00 %

EUR

– 56 383,70

0,00

– 56 383,70

Total GR:

EUR

– 1 738 168,16

– 344,73

– 1 737 823,43

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

IE

Irregularities

2015

Deficiencies in debt management

ONE OFF

EUR

– 324 716,97

0,00

– 324 716,97

Irregularities

2015

Deficiencies in key controls

FLAT RATE

5,00 %

EUR

– 309 730,38

– 2 610,77

– 307 119,61

Total IE:

EUR

– 634 447,35

– 2 610,77

– 631 836,58

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

IT

Certification

2016

pre-2008 debts

ONE OFF

EUR

– 7 544 556,82

0,00

– 7 544 556,82

Clearance of accounts - Conformity Clearance

2007

reissue of payments to the beneficiaries in 2008 after being declared to the Fund in 2007

ONE OFF

0,00 %

EUR

– 31 246,05

0,00

– 31 246,05

Total IT:

EUR

– 7 575 802,87

0,00

– 7 575 802,87

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

RO

Decoupled Direct Aids

2010

LPIS - Cross-checks and OTSC weakness CY 2009 - SAPS

ESTIMATED BY AMOUNT

EUR

– 23 154 676,68

– 46 309,35

– 23 108 367,33

Decoupled Direct Aids

2011

LPIS - Cross-chekcs and OTSC weakness CY 2010 - SAPS

ESTIMATED BY AMOUNT

EUR

– 20 574 656,79

0,00

– 20 574 656,79

Total RO:

EUR

– 43 729 333,47

– 46 309,35

– 43 683 024,12

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

SE

Decoupled Direct Aids

2016

Accuracy of scales of LPIS & ESPG

ONE OFF

EUR

– 4 038,74

0,00

– 4 038,74

Decoupled Direct Aids

2017

Accuracy of scales of LPIS & ESPG

ONE OFF

EUR

– 4 124,26

0,00

– 4 124,26

Decoupled Direct Aids

2016

Distinction LLF with grass and TG

FLAT RATE

5,00 %

EUR

– 7 116 696,66

– 157 127,27

– 6 959 569,39

Decoupled Direct Aids

2017

Distinction LLF with grass and TG

FLAT RATE

5,00 %

EUR

– 7 517 150,74

– 390 044,95

– 7 127 105,79

Decoupled Direct Aids

2016

OTSC to sufficient number & quality

FLAT RATE

2,00 %

EUR

– 562 860,06

– 2 557,41

– 560 302,65

Decoupled Direct Aids

2017

OTSC to sufficient number & quality

FLAT RATE

2,00 %

EUR

– 903,80

– 3,90

– 899,90

Decoupled Direct Aids

2017

OTSC to sufficient number & quality

FLAT RATE

5,00 %

EUR

– 1 427 157,53

– 2 462,89

– 1 424 694,64

Decoupled Direct Aids

2016

Pro-rata not appropriately applied

ONE OFF

EUR

– 48 691,52

0,00

– 48 691,52

Decoupled Direct Aids

2017

Pro-rata not appropriately applied

ONE OFF

EUR

– 45 214,48

0,00

– 45 214,48

Total SE:

EUR

– 16 726 837,79

– 552 196,42

– 16 174 641,37

| Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- |
| EUR | – 84 064 395,24 | – 1 377 134,72 | – 82 687 260,52 |

Currency

Amount

Deductions

Financial Impact

EUR

– 84 064 395,24

– 1 377 134,72

– 82 687 260,52

Budget Item: 6711

| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| AT | Rural Development EAFRD Knowledge and innovation | 2016 | Absence of audit trail regarding the evaluation of reasonableness of costs - M16 - FY2016 | FLAT RATE | 2,00 % | EUR | – 21 082,63 | 0,00 | – 21 082,63 |
| | Rural Development EAFRD Knowledge and innovation | 2017 | Absence of audit trail regarding the evaluation of reasonableness of costs - M16 - FY2017 | FLAT RATE | 2,00 % | EUR | – 15 936,07 | 0,00 | – 15 936,07 |
| | Rural Development EAFRD Knowledge and innovation | 2016 | Absence of audit trail regarding the evaluation of reasonableness of costs - M1 - FY2016 | FLAT RATE | 2,00 % | EUR | – 14 491,20 | 0,00 | – 14 491,20 |
| | Rural Development EAFRD Knowledge and innovation | 2017 | Absence of audit trail regarding the evaluation of reasonableness of costs - M1 - FY2017 | FLAT RATE | 2,00 % | EUR | – 16 281,84 | 0,00 | – 16 281,84 |
| | Rural Development EAFRD Knowledge and innovation | 2016 | Absence of audit trail regarding the evaluation of reasonableness of costs - M3 - FY2016 | FLAT RATE | 2,00 % | EUR | – 9 485,57 | 0,00 | – 9 485,57 |
| | Rural Development EAFRD Knowledge and innovation | 2017 | Absence of audit trail regarding the evaluation of reasonableness of costs - M3 - FY2017 | FLAT RATE | 2,00 % | EUR | – 10 215,31 | 0,00 | – 10 215,31 |
| | | | | | Total AT: | EUR | – 87 492,62 | 0,00 | – 87 492,62 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| BE | Rural Development EAFRD Measures with flat-rate support | 2015 | Absence et déficiences de contrôles clés
  Absence d'un contrôle auxiliaire | FLAT RATE | 7,00 % | EUR | – 65 667,11 | 0,00 | – 65 667,11 |
| | Rural Development EAFRD investment - private beneficiaries | 2015 | Absence et déficiences de contrôles clés
  Absence d'un contrôle auxiliaire | FLAT RATE | 10,00 % | EUR | – 663 989,13 | 0,00 | – 663 989,13 |
| | Rural Development EAFRD Measures with flat-rate support | 2015 | Absence et déficiences de contrôles clés
  Absence d'un contrôle auxiliaire | FLAT RATE | 10,00 % | EUR | – 224 305,01 | – 21 670,95 | – 202 634,06 |
| | Rural Development EAFRD Measures with flat-rate support | 2016 | Absence et déficiences de contrôles clés
  Absence d'un contrôle auxiliaire | FLAT RATE | 7,00 % | EUR | – 128 715,39 | 0,00 | – 128 715,39 |
| | Rural Development EAFRD investment - private beneficiaries | 2016 | Absence et déficiences de contrôles clés
  Absence d'un contrôle auxiliaire | FLAT RATE | 10,00 % | EUR | – 871 916,33 | 0,00 | – 871 916,33 |
| | Rural Development EAFRD Measures with flat-rate support | 2016 | Absence et déficiences de contrôles clés
  Absence d'un contrôle auxiliaire | FLAT RATE | 10,00 % | EUR | – 132 163,98 | 0,00 | – 132 163,98 |
| | Rural Development EAFRD investment - private beneficiaries | 2016 | Absence et déficiences de contrôles clés
  Absence d'un contrôle auxiliaire | ONE OFF | | EUR | – 34 362,79 | 0,00 | – 34 362,79 |
| | Rural Development EAFRD Measures with flat-rate support | 2016 | Absence et déficiences de contrôles clés
  Absence d'un contrôle auxiliaire | ONE OFF | | EUR | – 621 040,86 | – 621 040,86 | 0,00 |
| | Rural Development EAFRD Measures with flat-rate support | 2017 | Absence et déficiences de contrôles clés
  Absence d'un contrôle auxiliaire | FLAT RATE | 7,00 % | EUR | – 3 391,35 | 0,00 | – 3 391,35 |
| | Rural Development EAFRD investment - private beneficiaries | 2017 | Absence et déficiences de contrôles clés
  Absence d'un contrôle auxiliaire | FLAT RATE | 10,00 % | EUR | – 164 804,35 | 0,00 | – 164 804,35 |
| | Rural Development EAFRD Measures with flat-rate support | 2017 | Absence et déficiences de contrôles clés
  Absence d'un contrôle auxiliaire | FLAT RATE | 10,00 % | EUR | – 6 070,22 | 0,00 | – 6 070,22 |
| | Rural Development EAFRD Measures with flat-rate support | 2017 | Absence et déficiences de contrôles clés
  Absence d'un contrôle auxiliaire | ONE OFF | | EUR | – 34 690,79 | 0,00 | – 34 690,79 |
| | Rural Development EAFRD forestry measures | 2016 | Déficiences de contrôles clés. | ONE OFF | | EUR | – 23 742,86 | 0,00 | – 23 742,86 |
| | | | | | Total BE: | EUR | – 2 974 860,17 | – 642 711,81 | – 2 332 148,36 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| DE | Certification | 2017 | CEB/2018/020/DE - errors in EAGF and EAFRD | ONE OFF | | EUR | – 97 411,09 | 0,00 | – 97 411,09 |
| | | | | | Total DE: | EUR | – 97 411,09 | 0,00 | – 97 411,09 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| FR | Certification | 2016 | Erreur connue détectée lors du test de validation HSIGC_20 | ONE OFF | | EUR | – 6 125,06 | 0,00 | – 6 125,06 |
| | Certification | 2016 | Erreur connue détectée lors du test de validation HSIGC_22 | ONE OFF | | EUR | – 6 907,00 | 0,00 | – 6 907,00 |
| | Certification | 2016 | Erreur connue détectée lors du test de validation HSIGC_32 | ONE OFF | | EUR | – 16 949,09 | 0,00 | – 16 949,09 |
| | Certification | 2016 | Erreur connue détectée lors du test de validation HSIGC_5 | ONE OFF | | EUR | – 399,02 | 0,00 | – 399,02 |
| | Certification | 2015 | Erreur connue Test de conformité n°8 NSIGC | ONE OFF | | EUR | – 44,55 | 0,00 | – 44,55 |
| | Certification | 2016 | Erreur extrapolée sur le 5ème trimestre du programme de développement rural 2007-2013 | ESTIMATED BY AMOUNT | | EUR | – 996 414,95 | 0,00 | – 996 414,95 |
| | Certification | 2015 | Erreur la plus probable détectée sur les 4 premiers trimestres du dernier exercice de développement rural | ESTIMATED BY AMOUNT | | EUR | – 430 526,99 | 0,00 | – 430 526,99 |
| | | | | | Total FR: | EUR | – 1 457 366,66 | 0,00 | – 1 457 366,66 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| IT | Clearance of accounts - Conformity Clearance | 2007 | debt not recorded in Annex III | ONE OFF | 0,00 % | EUR | – 330 771,05 | 0,00 | – 330 771,05 |
| | Certification | 2017 | MLE for EAFRD population | ESTIMATED BY AMOUNT | | EUR | – 766 522,66 | – 70 653,34 | – 695 869,32 |
| | | | | | Total IT: | EUR | – 1 097 293,71 | – 70 653,34 | – 1 026 640,37 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| NL | Certification | 2015 | Clearance of accounts EAFRD closure exercise 2007-2013. Financial correction is composed of the sum of the MLE for Q1-Q4 (EUR 323 284,12 ). | ESTIMATED BY AMOUNT | | EUR | – 323 284,12 | – 30 599,35 | – 292 684,77 |
| | Certification | 2016 | Clearance of accounts EAFRD closure exercise 2007-2013. Financial correction is composed of the sum of the MLE Q5 (EUR 666 290,00 ). | ESTIMATED BY AMOUNT | | EUR | – 666 290,00 | 0,00 | – 666 290,00 |
| | | | | | Total NL: | EUR | – 989 574,12 | – 30 599,35 | – 958 974,77 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| PT | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2010 | Deficient checks on the SME status | ONE OFF | | EUR | – 986 742,27 | – 19 734,85 | – 967 007,42 |
| | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2011 | Deficient checks on the SME status | ONE OFF | | EUR | – 661 912,45 | – 13 238,25 | – 648 674,20 |
| | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2012 | Deficient checks on the SME status | ONE OFF | | EUR | – 383 755,22 | – 7 675,10 | – 376 080,12 |
| | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2013 | Deficient checks on the SME status | ONE OFF | | EUR | – 2 742 818,76 | – 54 856,38 | – 2 687 962,38 |
| | Rural Development EAFRD Investment - private beneficiaries | 2014 | Deficient checks on the SME status | ONE OFF | | EUR | – 1 090 453,19 | – 11 739,23 | – 1 078 713,96 |
| | Rural Development EAFRD investment - private beneficiaries | 2015 | Deficient checks on the SME status | ONE OFF | | EUR | – 1 631 769,52 | – 6 527,08 | – 1 625 242,44 |
| | Rural Development EAFRD investment - private beneficiaries | 2016 | Deficient checks on the SME status | ONE OFF | | EUR | – 593 335,15 | 0,00 | – 593 335,15 |
| | | | | | Total PT: | EUR | – 8 090 786,56 | – 113 770,89 | – 7 977 015,67 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| RO | Rural Development EAFRD Measures with flat-rate support | 2015 | Creation of artificial conditions for receiving a financial support higher than the regulatory ceiling | ONE OFF | | EUR | – 112 285,43 | 0,00 | – 112 285,43 |
| | Rural Development EAFRD Measures with flat-rate support | 2016 | Creation of artificial conditions for receiving a financial support higher than the regulatory ceiling | ONE OFF | | EUR | – 299 457,90 | 0,00 | – 299 457,90 |
| | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2010 | Deduction of RD2/2011/010/RO - CY 2010 | ESTIMATED BY AMOUNT | | EUR | 2 731 178,66 | 5 486,46 | 2 725 692,20 |
| | Rural Development EAFRD Investment - public beneficiaries | 2014 | Insufficient checks on the eligibility criteria for the projects (Agro-tourism or Accommodation for tourists in rural areas) | FLAT RATE | 5,00 % | EUR | – 35 915,55 | – 18 124,26 | – 17 791,29 |
| | Rural Development EAFRD Measures with flat-rate support | 2015 | Insufficient checks on the eligibility criteria for the projects (Agro-tourism or Accommodation for tourists in rural areas) | FLAT RATE | 5,00 % | EUR | – 847 408,37 | 0,00 | – 847 408,37 |
| | Rural Development EAFRD Measures with flat-rate support | 2016 | Insufficient checks on the eligibility criteria for the projects (Agro-tourism or Accommodation for tourists in rural areas) | FLAT RATE | 5,00 % | EUR | – 718 001,23 | 0,00 | – 718 001,23 |
| | Certification | 2015 | Known error (advances) + reconciliation error | ONE OFF | | EUR | – 343 392,94 | – 10 564,52 | – 332 828,42 |
| | Certification | 2015 | Known error (non-IACS) | ONE OFF | | EUR | – 7 479,27 | – 7 479,27 | 0,00 |
| | Rural Development EAFRD Complement to direct payment (2007-2013) | 2010 | LPIS - Cross-checks and OTSC weakness CY 2009 - CNDP | ESTIMATED BY AMOUNT | | EUR | – 3 702 778,52 | 0,00 | – 3 702 778,52 |
| | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2009 | LPIS - Cross-checks and OTSC weakness CY 2009 - RD | ESTIMATED BY AMOUNT | | EUR | – 11 640 416,05 | – 0,17 | – 11 640 415,88 |
| | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2010 | LPIS - Cross-checks and OTSC weakness CY 2009 - RD | ESTIMATED BY AMOUNT | | EUR | – 12 554 382,97 | – 25 219,59 | – 12 529 163,38 |
| | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2010 | LPIS - Cross-checks and OTSC weakness CY 2010 - RD | ESTIMATED BY AMOUNT | | EUR | – 26 997 516,00 | – 54 233,35 | – 26 943 282,65 |
| | Certification | 2015 | Most likely error (IACS+non-IACS) FY2015 and FY2016 | ESTIMATED BY AMOUNT | | EUR | – 34 194 181,65 | – 7 411 850,18 | – 26 782 331,47 |
| | Certification | 2016 | Most likely error (IACS+non-IACS) FY2015 and FY2016 | ESTIMATED BY AMOUNT | | EUR | – 9 947 831,00 | – 2 719 256,79 | – 7 228 574,21 |
| | | | | | Total RO: | EUR | – 98 669 868,22 | – 10 241 241,67 | – 88 428 626,55 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| SE | Rural Development EAFRD investment - private beneficiaries | 2017 | Correction on transitionary period FY2016-2017-2018: M01 (prev. 111), M04 (prev. 121) and M07 (prev. 321) | FLAT RATE | 5,00 % | EUR | – 136,58 | 0,00 | – 136,58 |
| | Rural Development EAFRD investment - public beneficiaries | 2017 | Correction on transitionary period FY2016-2017-2018: M01 (prev. 111), M04 (prev. 121) and M07 (prev. 321) | FLAT RATE | 5,00 % | EUR | – 254,37 | 0,00 | – 254,37 |
| | Rural Development EAFRD Knowledge and innovation | 2017 | Correction on transitionary period FY2016-2017-2018: M01 (prev. 111), M04 (prev. 121) and M07 (prev. 321) | FLAT RATE | 5,00 % | EUR | – 314,51 | 0,00 | – 314,51 |
| | Rural Development EAFRD investment - public beneficiaries | 2018 | Correction on transitionary period FY2016-2017-2018: M01 (prev. 111), M04 (prev. 121) and M07 (prev. 321) | FLAT RATE | 5,00 % | EUR | – 497,91 | 0,00 | – 497,91 |
| | Rural Development EAFRD Knowledge and innovation | 2018 | Correction on transitionary period FY2016-2017-2018: M01 (prev. 111), M04 (prev. 121) and M07 (prev. 321) | FLAT RATE | 5,00 % | EUR | – 36,65 | 0,00 | – 36,65 |
| | Rural Development EAFRD Measures with flat-rate support | 2015 | Deficiencies in KC: Selection and appraisal of projects; Evaluation of reasonableness of costs - M312 | FLAT RATE | 5,00 % | EUR | – 85 400,97 | – 85 400,97 | 0,00 |
| | Rural Development EAFRD Measures with flat-rate support | 2016 | Deficiencies in KC: Selection and appraisal of projects; Evaluation of reasonableness of costs - M312 | FLAT RATE | 5,00 % | EUR | – 20 805,06 | 0,00 | – 20 805,06 |
| | Rural Development EAFRD investment - public beneficiaries | 2015 | Deficiencies in KC: Selection and appraisal of projects; Evaluation of reasonableness of costs - M321 | FLAT RATE | 5,00 % | EUR | – 1 009 988,55 | – 1 009 988,55 | 0,00 |
| | Rural Development EAFRD investment - public beneficiaries | 2016 | Deficiencies in KC: Selection and appraisal of projects; Evaluation of reasonableness of costs - M321 | FLAT RATE | 5,00 % | EUR | – 10 921,32 | 0,00 | – 10 921,32 |
| | Rural Development EAFRD Knowledge and innovation | 2015 | Deficiencies in KC: Selection and appraisal of projects (M111, M331); Adequate verification of all payment claims (M331) | FLAT RATE | 5,00 % | EUR | – 780 486,39 | – 1 632,52 | – 778 853,87 |
| | Rural Development EAFRD Knowledge and innovation | 2016 | Deficiencies in KC: Selection and appraisal of projects (M111, M331); Adequate verification of all payment claims(M331) | FLAT RATE | 5,00 % | EUR | – 226 592,89 | 0,00 | – 226 592,89 |
| | Rural Development EAFRD investment - private beneficiaries | 2015 | Deficiencies in KC: Selection and appraisal of projects - M121 | FLAT RATE | 5,00 % | EUR | – 115 476,12 | – 115 476,12 | 0,00 |
| | Rural Development EAFRD investment - private beneficiaries | 2016 | Deficiencies in KC: Selection and appraisal of projects - M121 | FLAT RATE | 5,00 % | EUR | – 349,35 | 0,00 | – 349,35 |
| | | | | | Total SE: | EUR | – 2 251 260,67 | – 1 212 498,16 | – 1 038 762,51 |

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

AT

Rural Development EAFRD Knowledge and innovation

2016

Absence of audit trail regarding the evaluation of reasonableness of costs - M16 - FY2016

FLAT RATE

2,00 %

EUR

– 21 082,63

0,00

– 21 082,63

Rural Development EAFRD Knowledge and innovation

2017

Absence of audit trail regarding the evaluation of reasonableness of costs - M16 - FY2017

FLAT RATE

2,00 %

EUR

– 15 936,07

0,00

– 15 936,07

Rural Development EAFRD Knowledge and innovation

2016

Absence of audit trail regarding the evaluation of reasonableness of costs - M1 - FY2016

FLAT RATE

2,00 %

EUR

– 14 491,20

0,00

– 14 491,20

Rural Development EAFRD Knowledge and innovation

2017

Absence of audit trail regarding the evaluation of reasonableness of costs - M1 - FY2017

FLAT RATE

2,00 %

EUR

– 16 281,84

0,00

– 16 281,84

Rural Development EAFRD Knowledge and innovation

2016

Absence of audit trail regarding the evaluation of reasonableness of costs - M3 - FY2016

FLAT RATE

2,00 %

EUR

– 9 485,57

0,00

– 9 485,57

Rural Development EAFRD Knowledge and innovation

2017

Absence of audit trail regarding the evaluation of reasonableness of costs - M3 - FY2017

FLAT RATE

2,00 %

EUR

– 10 215,31

0,00

– 10 215,31

Total AT:

EUR

– 87 492,62

0,00

– 87 492,62

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

BE

Rural Development EAFRD Measures with flat-rate support

2015

Absence et déficiences de contrôles clés

Absence d'un contrôle auxiliaire

FLAT RATE

7,00 %

EUR

– 65 667,11

0,00

– 65 667,11

Rural Development EAFRD investment - private beneficiaries

2015

Absence et déficiences de contrôles clés

Absence d'un contrôle auxiliaire

FLAT RATE

10,00 %

EUR

– 663 989,13

0,00

– 663 989,13

Rural Development EAFRD Measures with flat-rate support

2015

Absence et déficiences de contrôles clés

Absence d'un contrôle auxiliaire

FLAT RATE

10,00 %

EUR

– 224 305,01

– 21 670,95

– 202 634,06

Rural Development EAFRD Measures with flat-rate support

2016

Absence et déficiences de contrôles clés

Absence d'un contrôle auxiliaire

FLAT RATE

7,00 %

EUR

– 128 715,39

0,00

– 128 715,39

Rural Development EAFRD investment - private beneficiaries

2016

Absence et déficiences de contrôles clés

Absence d'un contrôle auxiliaire

FLAT RATE

10,00 %

EUR

– 871 916,33

0,00

– 871 916,33

Rural Development EAFRD Measures with flat-rate support

2016

Absence et déficiences de contrôles clés

Absence d'un contrôle auxiliaire

FLAT RATE

10,00 %

EUR

– 132 163,98

0,00

– 132 163,98

Rural Development EAFRD investment - private beneficiaries

2016

Absence et déficiences de contrôles clés

Absence d'un contrôle auxiliaire

ONE OFF

EUR

– 34 362,79

0,00

– 34 362,79

Rural Development EAFRD Measures with flat-rate support

2016

Absence et déficiences de contrôles clés

Absence d'un contrôle auxiliaire

ONE OFF

EUR

– 621 040,86

– 621 040,86

0,00

Rural Development EAFRD Measures with flat-rate support

2017

Absence et déficiences de contrôles clés

Absence d'un contrôle auxiliaire

FLAT RATE

7,00 %

EUR

– 3 391,35

0,00

– 3 391,35

Rural Development EAFRD investment - private beneficiaries

2017

Absence et déficiences de contrôles clés

Absence d'un contrôle auxiliaire

FLAT RATE

10,00 %

EUR

– 164 804,35

0,00

– 164 804,35

Rural Development EAFRD Measures with flat-rate support

2017

Absence et déficiences de contrôles clés

Absence d'un contrôle auxiliaire

FLAT RATE

10,00 %

EUR

– 6 070,22

0,00

– 6 070,22

Rural Development EAFRD Measures with flat-rate support

2017

Absence et déficiences de contrôles clés

Absence d'un contrôle auxiliaire

ONE OFF

EUR

– 34 690,79

0,00

– 34 690,79

Rural Development EAFRD forestry measures

2016

Déficiences de contrôles clés.

ONE OFF

EUR

– 23 742,86

0,00

– 23 742,86

Total BE:

EUR

– 2 974 860,17

– 642 711,81

– 2 332 148,36

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

DE

Certification

2017

CEB/2018/020/DE - errors in EAGF and EAFRD

ONE OFF

EUR

– 97 411,09

0,00

– 97 411,09

Total DE:

EUR

– 97 411,09

0,00

– 97 411,09

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

FR

Certification

2016

Erreur connue détectée lors du test de validation HSIGC_20

ONE OFF

EUR

– 6 125,06

0,00

– 6 125,06

Certification

2016

Erreur connue détectée lors du test de validation HSIGC_22

ONE OFF

EUR

– 6 907,00

0,00

– 6 907,00

Certification

2016

Erreur connue détectée lors du test de validation HSIGC_32

ONE OFF

EUR

– 16 949,09

0,00

– 16 949,09

Certification

2016

Erreur connue détectée lors du test de validation HSIGC_5

ONE OFF

EUR

– 399,02

0,00

– 399,02

Certification

2015

Erreur connue Test de conformité n°8 NSIGC

ONE OFF

EUR

– 44,55

0,00

– 44,55

Certification

2016

Erreur extrapolée sur le 5ème trimestre du programme de développement rural 2007-2013

ESTIMATED BY AMOUNT

EUR

– 996 414,95

0,00

– 996 414,95

Certification

2015

Erreur la plus probable détectée sur les 4 premiers trimestres du dernier exercice de développement rural

ESTIMATED BY AMOUNT

EUR

– 430 526,99

0,00

– 430 526,99

Total FR:

EUR

– 1 457 366,66

0,00

– 1 457 366,66

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

IT

Clearance of accounts - Conformity Clearance

2007

debt not recorded in Annex III

ONE OFF

0,00 %

EUR

– 330 771,05

0,00

– 330 771,05

Certification

2017

MLE for EAFRD population

ESTIMATED BY AMOUNT

EUR

– 766 522,66

– 70 653,34

– 695 869,32

Total IT:

EUR

– 1 097 293,71

– 70 653,34

– 1 026 640,37

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

NL

Certification

2015

Clearance of accounts EAFRD closure exercise 2007-2013. Financial correction is composed of the sum of the MLE for Q1-Q4 (EUR 323 284,12 ).

ESTIMATED BY AMOUNT

EUR

– 323 284,12

– 30 599,35

– 292 684,77

Certification

2016

Clearance of accounts EAFRD closure exercise 2007-2013. Financial correction is composed of the sum of the MLE Q5 (EUR 666 290,00 ).

ESTIMATED BY AMOUNT

EUR

– 666 290,00

0,00

– 666 290,00

Total NL:

EUR

– 989 574,12

– 30 599,35

– 958 974,77

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

PT

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)

2010

Deficient checks on the SME status

ONE OFF

EUR

– 986 742,27

– 19 734,85

– 967 007,42

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)

2011

Deficient checks on the SME status

ONE OFF

EUR

– 661 912,45

– 13 238,25

– 648 674,20

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)

2012

Deficient checks on the SME status

ONE OFF

EUR

– 383 755,22

– 7 675,10

– 376 080,12

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)

2013

Deficient checks on the SME status

ONE OFF

EUR

– 2 742 818,76

– 54 856,38

– 2 687 962,38

Rural Development EAFRD Investment - private beneficiaries

2014

Deficient checks on the SME status

ONE OFF

EUR

– 1 090 453,19

– 11 739,23

– 1 078 713,96

Rural Development EAFRD investment - private beneficiaries

2015

Deficient checks on the SME status

ONE OFF

EUR

– 1 631 769,52

– 6 527,08

– 1 625 242,44

Rural Development EAFRD investment - private beneficiaries

2016

Deficient checks on the SME status

ONE OFF

EUR

– 593 335,15

0,00

– 593 335,15

Total PT:

EUR

– 8 090 786,56

– 113 770,89

– 7 977 015,67

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

RO

Rural Development EAFRD Measures with flat-rate support

2015

Creation of artificial conditions for receiving a financial support higher than the regulatory ceiling

ONE OFF

EUR

– 112 285,43

0,00

– 112 285,43

Rural Development EAFRD Measures with flat-rate support

2016

Creation of artificial conditions for receiving a financial support higher than the regulatory ceiling

ONE OFF

EUR

– 299 457,90

0,00

– 299 457,90

Rural Development EAFRD Axis 2 (2007-2013, area related measures)

2010

Deduction of RD2/2011/010/RO - CY 2010

ESTIMATED BY AMOUNT

EUR

2 731 178,66

5 486,46

2 725 692,20

Rural Development EAFRD Investment - public beneficiaries

2014

Insufficient checks on the eligibility criteria for the projects (Agro-tourism or Accommodation for tourists in rural areas)

FLAT RATE

5,00 %

EUR

– 35 915,55

– 18 124,26

– 17 791,29

Rural Development EAFRD Measures with flat-rate support

2015

Insufficient checks on the eligibility criteria for the projects (Agro-tourism or Accommodation for tourists in rural areas)

FLAT RATE

5,00 %

EUR

– 847 408,37

0,00

– 847 408,37

Rural Development EAFRD Measures with flat-rate support

2016

Insufficient checks on the eligibility criteria for the projects (Agro-tourism or Accommodation for tourists in rural areas)

FLAT RATE

5,00 %

EUR

– 718 001,23

0,00

– 718 001,23

Certification

2015

Known error (advances) + reconciliation error

ONE OFF

EUR

– 343 392,94

– 10 564,52

– 332 828,42

Certification

2015

Known error (non-IACS)

ONE OFF

EUR

– 7 479,27

– 7 479,27

0,00

Rural Development EAFRD Complement to direct payment (2007-2013)

2010

LPIS - Cross-checks and OTSC weakness CY 2009 - CNDP

ESTIMATED BY AMOUNT

EUR

– 3 702 778,52

0,00

– 3 702 778,52

Rural Development EAFRD Axis 2 (2007-2013, area related measures)

2009

LPIS - Cross-checks and OTSC weakness CY 2009 - RD

ESTIMATED BY AMOUNT

EUR

– 11 640 416,05

– 0,17

– 11 640 415,88

Rural Development EAFRD Axis 2 (2007-2013, area related measures)

2010

LPIS - Cross-checks and OTSC weakness CY 2009 - RD

ESTIMATED BY AMOUNT

EUR

– 12 554 382,97

– 25 219,59

– 12 529 163,38

Rural Development EAFRD Axis 2 (2007-2013, area related measures)

2010

LPIS - Cross-checks and OTSC weakness CY 2010 - RD

ESTIMATED BY AMOUNT

EUR

– 26 997 516,00

– 54 233,35

– 26 943 282,65

Certification

2015

Most likely error (IACS+non-IACS) FY2015 and FY2016

ESTIMATED BY AMOUNT

EUR

– 34 194 181,65

– 7 411 850,18

– 26 782 331,47

Certification

2016

Most likely error (IACS+non-IACS) FY2015 and FY2016

ESTIMATED BY AMOUNT

EUR

– 9 947 831,00

– 2 719 256,79

– 7 228 574,21

Total RO:

EUR

– 98 669 868,22

– 10 241 241,67

– 88 428 626,55

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

SE

Rural Development EAFRD investment - private beneficiaries

2017

Correction on transitionary period FY2016-2017-2018: M01 (prev. 111), M04 (prev. 121) and M07 (prev. 321)

FLAT RATE

5,00 %

EUR

– 136,58

0,00

– 136,58

Rural Development EAFRD investment - public beneficiaries

2017

Correction on transitionary period FY2016-2017-2018: M01 (prev. 111), M04 (prev. 121) and M07 (prev. 321)

FLAT RATE

5,00 %

EUR

– 254,37

0,00

– 254,37

Rural Development EAFRD Knowledge and innovation

2017

Correction on transitionary period FY2016-2017-2018: M01 (prev. 111), M04 (prev. 121) and M07 (prev. 321)

FLAT RATE

5,00 %

EUR

– 314,51

0,00

– 314,51

Rural Development EAFRD investment - public beneficiaries

2018

Correction on transitionary period FY2016-2017-2018: M01 (prev. 111), M04 (prev. 121) and M07 (prev. 321)

FLAT RATE

5,00 %

EUR

– 497,91

0,00

– 497,91

Rural Development EAFRD Knowledge and innovation

2018

Correction on transitionary period FY2016-2017-2018: M01 (prev. 111), M04 (prev. 121) and M07 (prev. 321)

FLAT RATE

5,00 %

EUR

– 36,65

0,00

– 36,65

Rural Development EAFRD Measures with flat-rate support

2015

Deficiencies in KC: Selection and appraisal of projects; Evaluation of reasonableness of costs - M312

FLAT RATE

5,00 %

EUR

– 85 400,97

– 85 400,97

0,00

Rural Development EAFRD Measures with flat-rate support

2016

Deficiencies in KC: Selection and appraisal of projects; Evaluation of reasonableness of costs - M312

FLAT RATE

5,00 %

EUR

– 20 805,06

0,00

– 20 805,06

Rural Development EAFRD investment - public beneficiaries

2015

Deficiencies in KC: Selection and appraisal of projects; Evaluation of reasonableness of costs - M321

FLAT RATE

5,00 %

EUR

– 1 009 988,55

– 1 009 988,55

0,00

Rural Development EAFRD investment - public beneficiaries

2016

Deficiencies in KC: Selection and appraisal of projects; Evaluation of reasonableness of costs - M321

FLAT RATE

5,00 %

EUR

– 10 921,32

0,00

– 10 921,32

Rural Development EAFRD Knowledge and innovation

2015

Deficiencies in KC: Selection and appraisal of projects (M111, M331); Adequate verification of all payment claims (M331)

FLAT RATE

5,00 %

EUR

– 780 486,39

– 1 632,52

– 778 853,87

Rural Development EAFRD Knowledge and innovation

2016

Deficiencies in KC: Selection and appraisal of projects (M111, M331); Adequate verification of all payment claims(M331)

FLAT RATE

5,00 %

EUR

– 226 592,89

0,00

– 226 592,89

Rural Development EAFRD investment - private beneficiaries

2015

Deficiencies in KC: Selection and appraisal of projects - M121

FLAT RATE

5,00 %

EUR

– 115 476,12

– 115 476,12

0,00

Rural Development EAFRD investment - private beneficiaries

2016

Deficiencies in KC: Selection and appraisal of projects - M121

FLAT RATE

5,00 %

EUR

– 349,35

0,00

– 349,35

Total SE:

EUR

– 2 251 260,67

– 1 212 498,16

– 1 038 762,51

| Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- |
| EUR | – 115 715 913,82 | – 12 311 475,22 | – 103 404 438,60 |

Currency

Amount

Deductions

Financial Impact

EUR

– 115 715 913,82

– 12 311 475,22

– 103 404 438,60

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