# L_2019152EN.01007401.xml

| 11.6.2019 | EN | Official Journal of the European Union | L 152/74 |
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11.6.2019

EN

Official Journal of the European Union

L 152/74

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COMMISSION IMPLEMENTING DECISION (EU) 2019/949

of 5 June 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) 3981)

(Only the Bulgarian, Czech, Danish, Dutch, French, German, Greek, Hungarian, Italian, Polish, Portuguese, Slovak and Spanish 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. |
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(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. |
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(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. |
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(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. |
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(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 24 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 24 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). |
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(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 1 April 2019, |
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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 1 April 2019,

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 Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, Hungary, the Republic of Austria, the Republic of Poland, the Portuguese Republic and the Slovak Republic.

Done at Brussels, 5 June 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)3170272

2

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ANNEX

Decision: 60

Budget Item: 050452

| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| GR | Rural Development EAGGF (2000-2006) - Improving the competitiveness | 2011 | Reimbursement following judgment in case C-670/17P | ONE OFF | | EUR | 72 105 592,41 | 0,00 | 72 105 592,41 |
| | | | | | Total GR: | EUR | 72 105 592,41 | 0,00 | 72 105 592,41 |

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

GR

Rural Development EAGGF (2000-2006) - Improving the competitiveness

2011

Reimbursement following judgment in case C-670/17P

ONE OFF

EUR

72 105 592,41

0,00

72 105 592,41

Total GR:

EUR

72 105 592,41

0,00

72 105 592,41

| Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- |
| EUR | 72 105 592,41 | 0,00 | 72 105 592,41 |

Currency

Amount

Deductions

Financial Impact

EUR

72 105 592,41

0,00

72 105 592,41

Budget Item: 05070107

| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FR | Decoupled Direct Aids | 2012 | Reimbursement following judgment in case T-156/15 | FLAT RATE | 100,00 % | EUR | 9 630 390,11 | 0,00 | 9 630 390,11 |
| | Other Direct Aid - Article 68-72 of Reg. 73/2009 | 2012 | Reimbursement following judgment in case T-156/15 | FLAT RATE | 100,00 % | EUR | 1 576 620,23 | 0,00 | 1 576 620,23 |
| | Other Direct Aids | 2012 | Reimbursement following judgment in case T-156/15 | FLAT RATE | 100,00 % | EUR | 968 446,88 | – 0,01 | 968 446,89 |
| | Decoupled Direct Aids | 2013 | Reimbursement following judgment in case T-156/15 | FLAT RATE | 100,00 % | EUR | 9 594 884,58 | 0,00 | 9 594 884,58 |
| | Other Direct Aid - Article 68-72 of Reg. 73/2009 | 2013 | Reimbursement following judgment in case T-156/15 | FLAT RATE | 100,00 % | EUR | 1 651 565,64 | 0,00 | 1 651 565,64 |
| | Other Direct Aids | 2013 | Reimbursement following judgment in case T-156/15 | FLAT RATE | 100,00 % | EUR | 930 600,78 | 0,00 | 930 600,78 |
| | | | | | Total FR: | EUR | 24 352 508,22 | – 0,01 | 24 352 508,23 |

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

FR

Decoupled Direct Aids

2012

Reimbursement following judgment in case T-156/15

FLAT RATE

100,00 %

EUR

9 630 390,11

0,00

9 630 390,11

Other Direct Aid - Article 68-72 of Reg. 73/2009

2012

Reimbursement following judgment in case T-156/15

FLAT RATE

100,00 %

EUR

1 576 620,23

0,00

1 576 620,23

Other Direct Aids

2012

Reimbursement following judgment in case T-156/15

FLAT RATE

100,00 %

EUR

968 446,88

– 0,01

968 446,89

Decoupled Direct Aids

2013

Reimbursement following judgment in case T-156/15

FLAT RATE

100,00 %

EUR

9 594 884,58

0,00

9 594 884,58

Other Direct Aid - Article 68-72 of Reg. 73/2009

2013

Reimbursement following judgment in case T-156/15

FLAT RATE

100,00 %

EUR

1 651 565,64

0,00

1 651 565,64

Other Direct Aids

2013

Reimbursement following judgment in case T-156/15

FLAT RATE

100,00 %

EUR

930 600,78

0,00

930 600,78

Total FR:

EUR

24 352 508,22

– 0,01

24 352 508,23

| Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- |
| EUR | 24 352 508,22 | – 0,01 | 24 352 508,23 |

Currency

Amount

Deductions

Financial Impact

EUR

24 352 508,22

– 0,01

24 352 508,23

Budget Item: 6701

| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| AT | Certification | 2017 | CEB/2018/001/AT
  Errors in the EAGF population | ONE OFF | | EUR | – 244 593,89 | – 124,07 | – 244 469,82 |
| | | | | | Total AT: | EUR | – 244 593,89 | – 124,07 | – 244 469,82 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| BE | Decoupled Direct Aids | 2017 | Weakness in administrative checks in respect of the aid claimed | ONE OFF | | EUR | – 12 999,05 | 0,00 | – 12 999,05 |
| | Decoupled Direct Aids | 2016 | Weakness in administrative checks in respect of the aid claimed | ONE OFF | | EUR | – 27 973,79 | 0,00 | – 27 973,79 |
| | Decoupled Direct Aids | 2016 | Weakness in the correct calculation of the aid including administrative reductions and penalties | ONE OFF | | EUR | – 14 715,59 | 0,00 | – 14 715,59 |
| | Decoupled Direct Aids | 2017 | Weakness in the correct calculation of the aid including administrative reductions and penalties | ONE OFF | | EUR | – 12 418,85 | 0,00 | – 12 418,85 |
| | Decoupled Direct Aids | 2016 | Weakness in the performance of OTSC of sufficient quality | ONE OFF | | EUR | – 29 289,00 | 0,00 | – 29 289,00 |
| | Decoupled Direct Aids | 2016 | Weakness in the performance of crosschecks to establish eligibility of the parcel declared | ONE OFF | | EUR | – 2 191,26 | 0,00 | – 2 191,26 |
| | Decoupled Direct Aids | 2018 | Weakness in the performance of OTSC of sufficient quality | ONE OFF | | EUR | – 37 795,75 | 0,00 | – 37 795,75 |
| | Decoupled Direct Aids | 2017 | Weakness in the performance of OTSC of sufficient quality | ONE OFF | | EUR | – 39 280,16 | 0,00 | – 39 280,16 |
| | | | | | Total BE: | EUR | – 176 663,45 | 0,00 | – 176 663,45 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| BG | Promotion Measures | 2013 | competitive selection of implementing bodies | FLAT RATE | 5,00 % | EUR | – 9 095,98 | 0,00 | – 9 095,98 |
| | Promotion Measures | 2014 | competitive selection of implementing bodies | FLAT RATE | 5,00 % | EUR | – 59 411,71 | 0,00 | – 59 411,71 |
| | Promotion Measures | 2015 | competitive selection of implementing bodies | FLAT RATE | 5,00 % | EUR | – 40 564,98 | 0,00 | – 40 564,98 |
| | Promotion Measures | 2016 | competitive selection of implementing bodies | FLAT RATE | 5,00 % | EUR | – 33 543,97 | 0,00 | – 33 543,97 |
| | Promotion Measures | 2017 | competitive selection of implementing bodies | FLAT RATE | 5,00 % | EUR | – 51 618,39 | 0,00 | – 51 618,39 |
| | Promotion Measures | 2018 | competitive selection of implementing bodies | FLAT RATE | 5,00 % | EUR | – 28 896,31 | 0,00 | – 28 896,31 |
| | | | | | Total BG: | EUR | – 223 131,34 | 0,00 | – 223 131,34 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| DE | Certification | 2014 | financial errors detected by CB | ONE OFF | | EUR | – 2 044,54 | – 623,96 | – 1 420,58 |
| | Certification | 2015 | financial errors detected by CB | ONE OFF | | EUR | – 49 706,62 | 0,00 | – 49 706,62 |
| | Certification | 2016 | financial errors detected by CB | ONE OFF | | EUR | – 7 164,69 | – 143,01 | – 7 021,68 |
| | | | | | Total DE: | EUR | – 58 915,85 | – 766,97 | – 58 148,88 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| ES | Clearance of Accounts - Financial Clearance | 2017 | 1 error coming from substantive testing | ONE OFF | | EUR | – 54 828,84 | 0,00 | – 54 828,84 |
| | Clearance of Accounts - Financial Clearance | 2017 | 2 errors coming from substantive testing | ONE OFF | | EUR | – 45 558,72 | 0,00 | – 45 558,72 |
| | Decoupled Direct Aids | 2016 | Calculation of administrative reductions for late lodging | ONE OFF | | EUR | – 204,40 | 0,00 | – 204,40 |
| | Decoupled Direct Aids | 2017 | Calculation of administrative reductions for late lodging | ONE OFF | | EUR | – 370,28 | 0,00 | – 370,28 |
| | Decoupled Direct Aids | 2018 | Calculation of administrative reductions for late lodging | ONE OFF | | EUR | – 9,09 | 0,00 | – 9,09 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2016 | Deficiencies in two key controls affecting certain actions OP 2015 | FLAT RATE | 5,00 % | EUR | – 321 760,21 | 0,00 | – 321 760,21 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2017 | Deficiencies in two key controls affecting certain actions OP 2015 | FLAT RATE | 5,00 % | EUR | – 19 356,88 | 0,00 | – 19 356,88 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2015 | Deficiencies in two key controls affecting several type of actions OP 2014 | FLAT RATE | 5,00 % | EUR | – 308 998,78 | 0,00 | – 308 998,78 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2016 | Deficiencies in two key controls affecting several type of actions OP 2014 | FLAT RATE | 5,00 % | EUR | – 25 996,02 | 0,00 | – 25 996,02 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2016 | Deficiencies in two key controls affecting several types of actions in OP 2016 | FLAT RATE | 5,00 % | EUR | – 12 943,95 | 0,00 | – 12 943,95 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2017 | Deficiencies in two key controls affecting several types of actions in OP 2016 | FLAT RATE | 5,00 % | EUR | – 368 280,61 | 0,00 | – 368 280,61 |
| | Other Direct Aid - POSEI (2014+) | 2017 | Known errors EAGF population | ONE OFF | | EUR | – 14 613,06 | 0,00 | – 14 613,06 |
| | Clearance of Accounts - Financial Clearance | 2016 | MLE | ONE OFF | | EUR | – 71 516,80 | – 0,23 | – 71 516,57 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2017 | Non eligible cost for environmental action ES01 - OP 2016 | ONE OFF | | EUR | – 269 821,58 | 0,00 | – 269 821,58 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2017 | Non eligible cost for environmental action ES03 - OP 2016 | ONE OFF | | EUR | – 98,45 | 0,00 | – 98,45 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2016 | Non eligible cost for environmental action ES04 - OP 2016 | ONE OFF | | EUR | – 14 818,73 | 0,00 | – 14 818,73 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2016 | Non eligible cost for environmental action ES07 - OP 2016 | ONE OFF | | EUR | – 1 368,84 | 0,00 | – 1 368,84 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2017 | Non eligible cost for environmental action ES07 - OP 2016 | ONE OFF | | EUR | – 2 530,89 | 0,00 | – 2 530,89 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2017 | Non eligible cost for environmental action ES08 - OP 2016 | ONE OFF | | EUR | – 1 579,72 | 0,00 | – 1 579,72 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2017 | Non eligible cost for environmental action ES10 - OP 2016 | ONE OFF | | EUR | – 29 651,25 | 0,00 | – 29 651,25 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2016 | Non eligible cost for environmental action ES13 - OP 2016 | ONE OFF | | EUR | – 10 261,27 | 0,00 | – 10 261,27 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2017 | Non eligible cost for environmental action ES13 - OP 2016 | ONE OFF | | EUR | – 291 953,22 | 0,00 | – 291 953,22 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2016 | Non eligible cost for environmental action ES14 - OP 2016 | ONE OFF | | EUR | – 430,01 | 0,00 | – 430,01 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2017 | Non eligible cost for environmental action ES14 - OP 2016 | ONE OFF | | EUR | – 57 303,49 | 0,00 | – 57 303,49 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2017 | Non eligible cost for environmental action ES16 - OP 2016 | ONE OFF | | EUR | – 10 206,61 | 0,00 | – 10 206,61 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2016 | Non eligible cost for environmental action ES17 - OP 2016 | ONE OFF | | EUR | – 29 177,46 | 0,00 | – 29 177,46 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2017 | Non eligible cost for environmental action ES17 - OP 2016 | ONE OFF | | EUR | – 462 341,09 | 0,00 | – 462 341,09 |
| | Decoupled Direct Aids | 2016 | Quality of on-the-spot-checks | ONE OFF | | EUR | – 25 491,94 | 0,00 | – 25 491,94 |
| | Decoupled Direct Aids | 2017 | Quality of on-the-spot-checks | ONE OFF | | EUR | – 51 397,83 | 0,00 | – 51 397,83 |
| | Decoupled Direct Aids | 2018 | Quality of on-the-spot-checks | ONE OFF | | EUR | – 3 062,37 | 0,00 | – 3 062,37 |
| | Decoupled Direct Aids | 2018 | SFS ES02 | ONE OFF | | EUR | – 389 305,22 | 0,00 | – 389 305,22 |
| | Decoupled Direct Aids | 2018 | SFS ES03 | ONE OFF | | EUR | – 93 315,18 | 0,00 | – 93 315,18 |
| | Decoupled Direct Aids | 2018 | SFS ES04 | ONE OFF | | EUR | – 13 113,20 | 0,00 | – 13 113,20 |
| | Decoupled Direct Aids | 2018 | SFS ES06 | ONE OFF | | EUR | – 1 340,58 | 0,00 | – 1 340,58 |
| | Decoupled Direct Aids | 2018 | SFS ES07 | ONE OFF | | EUR | – 453 708,92 | 0,00 | – 453 708,92 |
| | Decoupled Direct Aids | 2018 | SFS ES08 | ONE OFF | | EUR | – 123 869,40 | 0,00 | – 123 869,40 |
| | Decoupled Direct Aids | 2018 | SFS ES09 | ONE OFF | | EUR | – 112 568,54 | 0,00 | – 112 568,54 |
| | Decoupled Direct Aids | 2018 | SFS ES10 | ONE OFF | | EUR | – 259 027,07 | 0,00 | – 259 027,07 |
| | Decoupled Direct Aids | 2018 | SFS ES11 | ONE OFF | | EUR | – 87 011,45 | 0,00 | – 87 011,45 |
| | Decoupled Direct Aids | 2018 | SFS ES12 | ONE OFF | | EUR | – 8 781,25 | 0,00 | – 8 781,25 |
| | Decoupled Direct Aids | 2018 | SFS ES13 | ONE OFF | | EUR | – 30 805,25 | 0,00 | – 30 805,25 |
| | Decoupled Direct Aids | 2018 | SFS ES14 | ONE OFF | | EUR | – 8 098,76 | 0,00 | – 8 098,76 |
| | Decoupled Direct Aids | 2018 | SFS ES15 | ONE OFF | | EUR | – 135 664,65 | 0,00 | – 135 664,65 |
| | Decoupled Direct Aids | 2018 | SFS ES16 | ONE OFF | | EUR | – 43 253,37 | 0,00 | – 43 253,37 |
| | Decoupled Direct Aids | 2018 | SFS ES17 | ONE OFF | | EUR | – 254 178,60 | 0,00 | – 254 178,60 |
| | Decoupled Direct Aids | 2018 | Small Farmers Scheme ES01 | ONE OFF | | EUR | – 1 594 286,40 | 0,00 | – 1 594 286,40 |
| | | | | | Total ES: | EUR | – 6 114 260,23 | – 0,23 | – 6 114 260,00 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| FR | Wine - Investment | 2014 | administrative control weakness. Non application of Art. 19 of Reg. 555/2008 | FLAT RATE | 5,00 % | EUR | – 26 203,46 | 0,00 | – 26 203,46 |
| | Wine - Investment | 2015 | administrative control weakness. Non application of Art. 19 of Reg. 555/2008 | FLAT RATE | 5,00 % | EUR | – 53 953,04 | 0,00 | – 53 953,04 |
| | Wine - Investment | 2016 | administrative control weakness. Non application of Art. 19 of Reg. 555/2008 | FLAT RATE | 5,00 % | EUR | – 110 333,61 | – 41 120,58 | – 69 213,03 |
| | Wine - Investment | 2017 | administrative control weakness. Non application of Art. 19 of Reg. 555/2008 | FLAT RATE | 5,00 % | EUR | – 234 535,04 | 0,00 | – 234 535,04 |
| | Cross-compliance | 2015 | DP - CY 2014 - Deficient scope of SMR 4 checks | FLAT RATE | 2,00 % | EUR | – 4 735 519,50 | – 652 058,51 | – 4 083 460,99 |
| | Cross-compliance | 2016 | DP - CY 2015 - Deficient scope of SMR 4 checks, GAEC not achieving objective | FLAT RATE | 2,00 % | EUR | – 6 401 557,55 | – 12 509,90 | – 6 389 047,65 |
| | Cross-compliance | 2017 | DP - CY 2016 - Deficient scope of SMR 4 checks, GAEC not achieving objective | FLAT RATE | 2,00 % | EUR | – 6 130 471,10 | 0,00 | – 6 130 471,10 |
| | Certification | 2015 | Erreur connue sur les tests de créances - anomalie ou dossier non présenté | ONE OFF | | EUR | – 3 626,53 | 0,00 | – 3 626,53 |
| | Certification | 2015 | Erreurs tests de conformité créances | ONE OFF | | EUR | – 299 346,32 | 0,00 | – 299 346,32 |
| | Milk - Other | 2016 | Ineligible expenditure in the temporary exceptional aid under 1853/2015 for the measure to subsidize loan costs in the live sector | ESTIMATED BY PERCENTAGE | 3,49 % | EUR | – 42 266,97 | – 22 568,21 | – 19 698,76 |
| | Temporary and exceptional support measures | 2016 | Ineligible expenditure in the temporary exceptional aid under 1853/2015 for the measure to subsidize loan costs in the live sector | ESTIMATED BY PERCENTAGE | 3,49 % | EUR | – 33 608,98 | – 13 573,20 | – 20 035,78 |
| | Certification | 2016 | Known errors in EAGF Non-IACS | ONE OFF | | EUR | – 7 737,00 | 0,00 | – 7 737,00 |
| | Certification | 2016 | MLE EAGF for FY 2016 | ESTIMATED BY AMOUNT | | EUR | – 2 427 577,79 | – 1 268 772,69 | – 1 158 805,10 |
| | Certification | 2016 | MLE IN EAGF Non-IACS | ESTIMATED BY AMOUNT | | EUR | – 8 808 247,56 | – 1 834 453,27 | – 6 973 794,29 |
| | Certification | 2016 | Payment delays and irregularities | ONE OFF | | EUR | – 4 827 821,58 | 0,00 | – 4 827 821,58 |
| | | | | | Total FR: | EUR | – 34 142 806,03 | – 3 845 056,36 | – 30 297 749,67 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| GR | Certification | 2016 | financial errors resulting from compliance testing and from the substantive established for EAGF non-IACS | ONE OFF | | EUR | – 378 466,15 | – 125 695,79 | – 252 770,36 |
| | Certification | 2016 | Known errors established for EAGF IACS | ONE OFF | | EUR | – 4 849,56 | – 285,01 | – 4 564,55 |
| | Certification | 2016 | MLE for the EAGF non-IACS population | ESTIMATED BY AMOUNT | | EUR | – 1 231 590,15 | – 164 655,21 | – 1 066 934,94 |
| | Certification | 2016 | Most Likely Error (MLE) for the EAGF IACS population.
  Financial errors resulting from the substantive testing of the EAGF IACS population, which are not accepted as ‘known errors’, as they do not meet all the conditions stipulated in Guideline No 2. | ESTIMATED BY AMOUNT | | EUR | – 9 191 375,64 | – 3 131 051,66 | – 6 060 323,98 |
| | Voluntary Coupled Support | 2016 | VCS Measure 6 - CY 2015 | ONE OFF | | EUR | – 1 106 829,36 | – 4 949,59 | – 1 101 879,77 |
| | Voluntary Coupled Support | 2017 | VCS Measure 6 - CY 2016 | ONE OFF | | EUR | – 620 098,02 | 0,00 | – 620 098,02 |
| | | | | | Total GR: | EUR | – 12 533 208,88 | – 3 426 637,26 | – 9 106 571,62 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| HU | Certification | 2017 | Financial errors detected by the CB for the EAGF in the context of the certification audit for FY2017 | ONE OFF | | EUR | – 174 675,42 | 0,00 | – 174 675,42 |
| | Financial audit - Overshooting | 2017 | Overrun of ceiling | ONE OFF | | EUR | – 155 193,34 | 0,00 | – 155 193,34 |
| | | | | | Total HU: | EUR | – 329 868,76 | 0,00 | – 329 868,76 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| | Irregularities | 2016 | Negligence in the debt management for some irregularities | ONE OFF | | HUF | – 560 597 219,00 | 0,00 | – 560 597 219,00 |
| | | | | | Total HU: | HUF | – 560 597 219,00 | 0,00 | – 560 597 219,00 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| IT | Fruit and Vegetables - Operational programmes incl withdrawals | 2015 | OP 2015 - Weakness in key control ‘1.1 - Checks to establish the access to the aid claimed’ - Soundness of estimates and aid plan. | FLAT RATE | 5,00 % | EUR | – 221 515,41 | 0,00 | – 221 515,41 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2016 | OP 2015 - Weakness in key control ‘1.1 - Checks to establish the access to the aid claimed’ - Soundness of estimates and aid plan. | FLAT RATE | 5,00 % | EUR | – 354 973,50 | 0,00 | – 354 973,50 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2017 | OP 2016 - Weakness in key control ‘1.1 - Checks to establish the access to the aid claimed’ - Soundness of estimates and aid plan. | FLAT RATE | 5,00 % | EUR | – 572 955,52 | 0,00 | – 572 955,52 |
| | Promotion Measures | 2011 | wide-spread irregularities affecting the competitive selection procedues | FLAT RATE | 25,00 % | EUR | – 224 182,53 | 0,00 | – 224 182,53 |
| | Promotion Measures | 2012 | wide-spread irregularities affecting the competitive selection procedues | FLAT RATE | 25,00 % | EUR | – 759 468,11 | 0,00 | – 759 468,11 |
| | Promotion Measures | 2013 | wide-spread irregularities affecting the competitive selection procedues | FLAT RATE | 25,00 % | EUR | – 1 271 140,33 | 0,00 | – 1 271 140,33 |
| | Promotion Measures | 2014 | wide-spread irregularities affecting the competitive selection procedues | FLAT RATE | 25,00 % | EUR | – 1 503 826,13 | 0,00 | – 1 503 826,13 |
| | Promotion Measures | 2015 | wide-spread irregularities affecting the competitive selection procedues | FLAT RATE | 25,00 % | EUR | – 1 515 488,76 | 0,00 | – 1 515 488,76 |
| | Promotion Measures | 2016 | wide-spread irregularities affecting the competitive selection procedues | FLAT RATE | 25,00 % | EUR | – 1 734 102,30 | 0,00 | – 1 734 102,30 |
| | | | | | Total IT: | EUR | – 8 157 652,59 | 0,00 | – 8 157 652,59 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| PL | Certification | 2017 | CEB/2018/073/PL - errors in the EAGF population | ONE OFF | | EUR | – 671 437,45 | 0,00 | – 671 437,45 |
| | Decoupled Direct Aids | 2016 | effectiveness of the/absence of effective risk factors CY2015 | FLAT RATE | 5,00 % | EUR | – 2 113 458,68 | 0,00 | – 2 113 458,68 |
| | Decoupled Direct Aids | 2017 | effectiveness of the/absence of effective risk factors CY2015 | FLAT RATE | 5,00 % | EUR | – 3 418,28 | 0,00 | – 3 418,28 |
| | Decoupled Direct Aids | 2018 | effectiveness of the/absence of effective risk factors CY2015 | FLAT RATE | 5,00 % | EUR | – 642,19 | 0,00 | – 642,19 |
| | Decoupled Direct Aids | 2017 | effectiveness of the/absence of effective risk factors CY2016 | FLAT RATE | 5,00 % | EUR | – 2 145 081,96 | 0,00 | – 2 145 081,96 |
| | Decoupled Direct Aids | 2018 | effectiveness of the/absence of effective risk factors CY2016 | FLAT RATE | 5,00 % | EUR | – 2 027,32 | 0,00 | – 2 027,32 |
| | Reimbursement of direct aids in relation to financial discipline | 2017 | effectiveness of the/absence of effective risk factors FD | FLAT RATE | 5,00 % | EUR | – 62 762,45 | 0,00 | – 62 762,45 |
| | Reimbursement of direct aids in relation to financial discipline | 2018 | effectiveness of the/absence of effective risk factors FD | FLAT RATE | 5,00 % | EUR | – 61 383,50 | 0,00 | – 61 383,50 |
| | | | | | Total PL: | EUR | – 5 060 211,83 | 0,00 | – 5 060 211,83 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| SK | Certification | 2016 | CEB/2017/080/SK - Known error in EAGF | ONE OFF | | EUR | – 19 782,57 | – 0,65 | – 19 781,92 |
| | | | | | Total SK: | EUR | – 19 782,57 | – 0,65 | – 19 781,92 |

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

AT

Certification

2017

CEB/2018/001/AT

Errors in the EAGF population

ONE OFF

EUR

– 244 593,89

– 124,07

– 244 469,82

Total AT:

EUR

– 244 593,89

– 124,07

– 244 469,82

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

BE

Decoupled Direct Aids

2017

Weakness in administrative checks in respect of the aid claimed

ONE OFF

EUR

– 12 999,05

0,00

– 12 999,05

Decoupled Direct Aids

2016

Weakness in administrative checks in respect of the aid claimed

ONE OFF

EUR

– 27 973,79

0,00

– 27 973,79

Decoupled Direct Aids

2016

Weakness in the correct calculation of the aid including administrative reductions and penalties

ONE OFF

EUR

– 14 715,59

0,00

– 14 715,59

Decoupled Direct Aids

2017

Weakness in the correct calculation of the aid including administrative reductions and penalties

ONE OFF

EUR

– 12 418,85

0,00

– 12 418,85

Decoupled Direct Aids

2016

Weakness in the performance of OTSC of sufficient quality

ONE OFF

EUR

– 29 289,00

0,00

– 29 289,00

Decoupled Direct Aids

2016

Weakness in the performance of crosschecks to establish eligibility of the parcel declared

ONE OFF

EUR

– 2 191,26

0,00

– 2 191,26

Decoupled Direct Aids

2018

Weakness in the performance of OTSC of sufficient quality

ONE OFF

EUR

– 37 795,75

0,00

– 37 795,75

Decoupled Direct Aids

2017

Weakness in the performance of OTSC of sufficient quality

ONE OFF

EUR

– 39 280,16

0,00

– 39 280,16

Total BE:

EUR

– 176 663,45

0,00

– 176 663,45

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

BG

Promotion Measures

2013

competitive selection of implementing bodies

FLAT RATE

5,00 %

EUR

– 9 095,98

0,00

– 9 095,98

Promotion Measures

2014

competitive selection of implementing bodies

FLAT RATE

5,00 %

EUR

– 59 411,71

0,00

– 59 411,71

Promotion Measures

2015

competitive selection of implementing bodies

FLAT RATE

5,00 %

EUR

– 40 564,98

0,00

– 40 564,98

Promotion Measures

2016

competitive selection of implementing bodies

FLAT RATE

5,00 %

EUR

– 33 543,97

0,00

– 33 543,97

Promotion Measures

2017

competitive selection of implementing bodies

FLAT RATE

5,00 %

EUR

– 51 618,39

0,00

– 51 618,39

Promotion Measures

2018

competitive selection of implementing bodies

FLAT RATE

5,00 %

EUR

– 28 896,31

0,00

– 28 896,31

Total BG:

EUR

– 223 131,34

0,00

– 223 131,34

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

DE

Certification

2014

financial errors detected by CB

ONE OFF

EUR

– 2 044,54

– 623,96

– 1 420,58

Certification

2015

financial errors detected by CB

ONE OFF

EUR

– 49 706,62

0,00

– 49 706,62

Certification

2016

financial errors detected by CB

ONE OFF

EUR

– 7 164,69

– 143,01

– 7 021,68

Total DE:

EUR

– 58 915,85

– 766,97

– 58 148,88

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

ES

Clearance of Accounts - Financial Clearance

2017

1 error coming from substantive testing

ONE OFF

EUR

– 54 828,84

0,00

– 54 828,84

Clearance of Accounts - Financial Clearance

2017

2 errors coming from substantive testing

ONE OFF

EUR

– 45 558,72

0,00

– 45 558,72

Decoupled Direct Aids

2016

Calculation of administrative reductions for late lodging

ONE OFF

EUR

– 204,40

0,00

– 204,40

Decoupled Direct Aids

2017

Calculation of administrative reductions for late lodging

ONE OFF

EUR

– 370,28

0,00

– 370,28

Decoupled Direct Aids

2018

Calculation of administrative reductions for late lodging

ONE OFF

EUR

– 9,09

0,00

– 9,09

Fruit and Vegetables - Operational programmes incl withdrawals

2016

Deficiencies in two key controls affecting certain actions OP 2015

FLAT RATE

5,00 %

EUR

– 321 760,21

0,00

– 321 760,21

Fruit and Vegetables - Operational programmes incl withdrawals

2017

Deficiencies in two key controls affecting certain actions OP 2015

FLAT RATE

5,00 %

EUR

– 19 356,88

0,00

– 19 356,88

Fruit and Vegetables - Operational programmes incl withdrawals

2015

Deficiencies in two key controls affecting several type of actions OP 2014

FLAT RATE

5,00 %

EUR

– 308 998,78

0,00

– 308 998,78

Fruit and Vegetables - Operational programmes incl withdrawals

2016

Deficiencies in two key controls affecting several type of actions OP 2014

FLAT RATE

5,00 %

EUR

– 25 996,02

0,00

– 25 996,02

Fruit and Vegetables - Operational programmes incl withdrawals

2016

Deficiencies in two key controls affecting several types of actions in OP 2016

FLAT RATE

5,00 %

EUR

– 12 943,95

0,00

– 12 943,95

Fruit and Vegetables - Operational programmes incl withdrawals

2017

Deficiencies in two key controls affecting several types of actions in OP 2016

FLAT RATE

5,00 %

EUR

– 368 280,61

0,00

– 368 280,61

Other Direct Aid - POSEI (2014+)

2017

Known errors EAGF population

ONE OFF

EUR

– 14 613,06

0,00

– 14 613,06

Clearance of Accounts - Financial Clearance

2016

MLE

ONE OFF

EUR

– 71 516,80

– 0,23

– 71 516,57

Fruit and Vegetables - Operational programmes incl withdrawals

2017

Non eligible cost for environmental action ES01 - OP 2016

ONE OFF

EUR

– 269 821,58

0,00

– 269 821,58

Fruit and Vegetables - Operational programmes incl withdrawals

2017

Non eligible cost for environmental action ES03 - OP 2016

ONE OFF

EUR

– 98,45

0,00

– 98,45

Fruit and Vegetables - Operational programmes incl withdrawals

2016

Non eligible cost for environmental action ES04 - OP 2016

ONE OFF

EUR

– 14 818,73

0,00

– 14 818,73

Fruit and Vegetables - Operational programmes incl withdrawals

2016

Non eligible cost for environmental action ES07 - OP 2016

ONE OFF

EUR

– 1 368,84

0,00

– 1 368,84

Fruit and Vegetables - Operational programmes incl withdrawals

2017

Non eligible cost for environmental action ES07 - OP 2016

ONE OFF

EUR

– 2 530,89

0,00

– 2 530,89

Fruit and Vegetables - Operational programmes incl withdrawals

2017

Non eligible cost for environmental action ES08 - OP 2016

ONE OFF

EUR

– 1 579,72

0,00

– 1 579,72

Fruit and Vegetables - Operational programmes incl withdrawals

2017

Non eligible cost for environmental action ES10 - OP 2016

ONE OFF

EUR

– 29 651,25

0,00

– 29 651,25

Fruit and Vegetables - Operational programmes incl withdrawals

2016

Non eligible cost for environmental action ES13 - OP 2016

ONE OFF

EUR

– 10 261,27

0,00

– 10 261,27

Fruit and Vegetables - Operational programmes incl withdrawals

2017

Non eligible cost for environmental action ES13 - OP 2016

ONE OFF

EUR

– 291 953,22

0,00

– 291 953,22

Fruit and Vegetables - Operational programmes incl withdrawals

2016

Non eligible cost for environmental action ES14 - OP 2016

ONE OFF

EUR

– 430,01

0,00

– 430,01

Fruit and Vegetables - Operational programmes incl withdrawals

2017

Non eligible cost for environmental action ES14 - OP 2016

ONE OFF

EUR

– 57 303,49

0,00

– 57 303,49

Fruit and Vegetables - Operational programmes incl withdrawals

2017

Non eligible cost for environmental action ES16 - OP 2016

ONE OFF

EUR

– 10 206,61

0,00

– 10 206,61

Fruit and Vegetables - Operational programmes incl withdrawals

2016

Non eligible cost for environmental action ES17 - OP 2016

ONE OFF

EUR

– 29 177,46

0,00

– 29 177,46

Fruit and Vegetables - Operational programmes incl withdrawals

2017

Non eligible cost for environmental action ES17 - OP 2016

ONE OFF

EUR

– 462 341,09

0,00

– 462 341,09

Decoupled Direct Aids

2016

Quality of on-the-spot-checks

ONE OFF

EUR

– 25 491,94

0,00

– 25 491,94

Decoupled Direct Aids

2017

Quality of on-the-spot-checks

ONE OFF

EUR

– 51 397,83

0,00

– 51 397,83

Decoupled Direct Aids

2018

Quality of on-the-spot-checks

ONE OFF

EUR

– 3 062,37

0,00

– 3 062,37

Decoupled Direct Aids

2018

SFS ES02

ONE OFF

EUR

– 389 305,22

0,00

– 389 305,22

Decoupled Direct Aids

2018

SFS ES03

ONE OFF

EUR

– 93 315,18

0,00

– 93 315,18

Decoupled Direct Aids

2018

SFS ES04

ONE OFF

EUR

– 13 113,20

0,00

– 13 113,20

Decoupled Direct Aids

2018

SFS ES06

ONE OFF

EUR

– 1 340,58

0,00

– 1 340,58

Decoupled Direct Aids

2018

SFS ES07

ONE OFF

EUR

– 453 708,92

0,00

– 453 708,92

Decoupled Direct Aids

2018

SFS ES08

ONE OFF

EUR

– 123 869,40

0,00

– 123 869,40

Decoupled Direct Aids

2018

SFS ES09

ONE OFF

EUR

– 112 568,54

0,00

– 112 568,54

Decoupled Direct Aids

2018

SFS ES10

ONE OFF

EUR

– 259 027,07

0,00

– 259 027,07

Decoupled Direct Aids

2018

SFS ES11

ONE OFF

EUR

– 87 011,45

0,00

– 87 011,45

Decoupled Direct Aids

2018

SFS ES12

ONE OFF

EUR

– 8 781,25

0,00

– 8 781,25

Decoupled Direct Aids

2018

SFS ES13

ONE OFF

EUR

– 30 805,25

0,00

– 30 805,25

Decoupled Direct Aids

2018

SFS ES14

ONE OFF

EUR

– 8 098,76

0,00

– 8 098,76

Decoupled Direct Aids

2018

SFS ES15

ONE OFF

EUR

– 135 664,65

0,00

– 135 664,65

Decoupled Direct Aids

2018

SFS ES16

ONE OFF

EUR

– 43 253,37

0,00

– 43 253,37

Decoupled Direct Aids

2018

SFS ES17

ONE OFF

EUR

– 254 178,60

0,00

– 254 178,60

Decoupled Direct Aids

2018

Small Farmers Scheme ES01

ONE OFF

EUR

– 1 594 286,40

0,00

– 1 594 286,40

Total ES:

EUR

– 6 114 260,23

– 0,23

– 6 114 260,00

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

FR

Wine - Investment

2014

administrative control weakness. Non application of Art. 19 of Reg. 555/2008

FLAT RATE

5,00 %

EUR

– 26 203,46

0,00

– 26 203,46

Wine - Investment

2015

administrative control weakness. Non application of Art. 19 of Reg. 555/2008

FLAT RATE

5,00 %

EUR

– 53 953,04

0,00

– 53 953,04

Wine - Investment

2016

administrative control weakness. Non application of Art. 19 of Reg. 555/2008

FLAT RATE

5,00 %

EUR

– 110 333,61

– 41 120,58

– 69 213,03

Wine - Investment

2017

administrative control weakness. Non application of Art. 19 of Reg. 555/2008

FLAT RATE

5,00 %

EUR

– 234 535,04

0,00

– 234 535,04

Cross-compliance

2015

DP - CY 2014 - Deficient scope of SMR 4 checks

FLAT RATE

2,00 %

EUR

– 4 735 519,50

– 652 058,51

– 4 083 460,99

Cross-compliance

2016

DP - CY 2015 - Deficient scope of SMR 4 checks, GAEC not achieving objective

FLAT RATE

2,00 %

EUR

– 6 401 557,55

– 12 509,90

– 6 389 047,65

Cross-compliance

2017

DP - CY 2016 - Deficient scope of SMR 4 checks, GAEC not achieving objective

FLAT RATE

2,00 %

EUR

– 6 130 471,10

0,00

– 6 130 471,10

Certification

2015

Erreur connue sur les tests de créances - anomalie ou dossier non présenté

ONE OFF

EUR

– 3 626,53

0,00

– 3 626,53

Certification

2015

Erreurs tests de conformité créances

ONE OFF

EUR

– 299 346,32

0,00

– 299 346,32

Milk - Other

2016

Ineligible expenditure in the temporary exceptional aid under 1853/2015 for the measure to subsidize loan costs in the live sector

ESTIMATED BY PERCENTAGE

3,49 %

EUR

– 42 266,97

– 22 568,21

– 19 698,76

Temporary and exceptional support measures

2016

Ineligible expenditure in the temporary exceptional aid under 1853/2015 for the measure to subsidize loan costs in the live sector

ESTIMATED BY PERCENTAGE

3,49 %

EUR

– 33 608,98

– 13 573,20

– 20 035,78

Certification

2016

Known errors in EAGF Non-IACS

ONE OFF

EUR

– 7 737,00

0,00

– 7 737,00

Certification

2016

MLE EAGF for FY 2016

ESTIMATED BY AMOUNT

EUR

– 2 427 577,79

– 1 268 772,69

– 1 158 805,10

Certification

2016

MLE IN EAGF Non-IACS

ESTIMATED BY AMOUNT

EUR

– 8 808 247,56

– 1 834 453,27

– 6 973 794,29

Certification

2016

Payment delays and irregularities

ONE OFF

EUR

– 4 827 821,58

0,00

– 4 827 821,58

Total FR:

EUR

– 34 142 806,03

– 3 845 056,36

– 30 297 749,67

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

GR

Certification

2016

financial errors resulting from compliance testing and from the substantive established for EAGF non-IACS

ONE OFF

EUR

– 378 466,15

– 125 695,79

– 252 770,36

Certification

2016

Known errors established for EAGF IACS

ONE OFF

EUR

– 4 849,56

– 285,01

– 4 564,55

Certification

2016

MLE for the EAGF non-IACS population

ESTIMATED BY AMOUNT

EUR

– 1 231 590,15

– 164 655,21

– 1 066 934,94

Certification

2016

Most Likely Error (MLE) for the EAGF IACS population.

Financial errors resulting from the substantive testing of the EAGF IACS population, which are not accepted as ‘known errors’, as they do not meet all the conditions stipulated in Guideline No 2.

ESTIMATED BY AMOUNT

EUR

– 9 191 375,64

– 3 131 051,66

– 6 060 323,98

Voluntary Coupled Support

2016

VCS Measure 6 - CY 2015

ONE OFF

EUR

– 1 106 829,36

– 4 949,59

– 1 101 879,77

Voluntary Coupled Support

2017

VCS Measure 6 - CY 2016

ONE OFF

EUR

– 620 098,02

0,00

– 620 098,02

Total GR:

EUR

– 12 533 208,88

– 3 426 637,26

– 9 106 571,62

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

HU

Certification

2017

Financial errors detected by the CB for the EAGF in the context of the certification audit for FY2017

ONE OFF

EUR

– 174 675,42

0,00

– 174 675,42

Financial audit - Overshooting

2017

Overrun of ceiling

ONE OFF

EUR

– 155 193,34

0,00

– 155 193,34

Total HU:

EUR

– 329 868,76

0,00

– 329 868,76

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

Irregularities

2016

Negligence in the debt management for some irregularities

ONE OFF

HUF

– 560 597 219,00

0,00

– 560 597 219,00

Total HU:

HUF

– 560 597 219,00

0,00

– 560 597 219,00

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

IT

Fruit and Vegetables - Operational programmes incl withdrawals

2015

OP 2015 - Weakness in key control ‘1.1 - Checks to establish the access to the aid claimed’ - Soundness of estimates and aid plan.

FLAT RATE

5,00 %

EUR

– 221 515,41

0,00

– 221 515,41

Fruit and Vegetables - Operational programmes incl withdrawals

2016

OP 2015 - Weakness in key control ‘1.1 - Checks to establish the access to the aid claimed’ - Soundness of estimates and aid plan.

FLAT RATE

5,00 %

EUR

– 354 973,50

0,00

– 354 973,50

Fruit and Vegetables - Operational programmes incl withdrawals

2017

OP 2016 - Weakness in key control ‘1.1 - Checks to establish the access to the aid claimed’ - Soundness of estimates and aid plan.

FLAT RATE

5,00 %

EUR

– 572 955,52

0,00

– 572 955,52

Promotion Measures

2011

wide-spread irregularities affecting the competitive selection procedues

FLAT RATE

25,00 %

EUR

– 224 182,53

0,00

– 224 182,53

Promotion Measures

2012

wide-spread irregularities affecting the competitive selection procedues

FLAT RATE

25,00 %

EUR

– 759 468,11

0,00

– 759 468,11

Promotion Measures

2013

wide-spread irregularities affecting the competitive selection procedues

FLAT RATE

25,00 %

EUR

– 1 271 140,33

0,00

– 1 271 140,33

Promotion Measures

2014

wide-spread irregularities affecting the competitive selection procedues

FLAT RATE

25,00 %

EUR

– 1 503 826,13

0,00

– 1 503 826,13

Promotion Measures

2015

wide-spread irregularities affecting the competitive selection procedues

FLAT RATE

25,00 %

EUR

– 1 515 488,76

0,00

– 1 515 488,76

Promotion Measures

2016

wide-spread irregularities affecting the competitive selection procedues

FLAT RATE

25,00 %

EUR

– 1 734 102,30

0,00

– 1 734 102,30

Total IT:

EUR

– 8 157 652,59

0,00

– 8 157 652,59

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

PL

Certification

2017

CEB/2018/073/PL - errors in the EAGF population

ONE OFF

EUR

– 671 437,45

0,00

– 671 437,45

Decoupled Direct Aids

2016

effectiveness of the/absence of effective risk factors CY2015

FLAT RATE

5,00 %

EUR

– 2 113 458,68

0,00

– 2 113 458,68

Decoupled Direct Aids

2017

effectiveness of the/absence of effective risk factors CY2015

FLAT RATE

5,00 %

EUR

– 3 418,28

0,00

– 3 418,28

Decoupled Direct Aids

2018

effectiveness of the/absence of effective risk factors CY2015

FLAT RATE

5,00 %

EUR

– 642,19

0,00

– 642,19

Decoupled Direct Aids

2017

effectiveness of the/absence of effective risk factors CY2016

FLAT RATE

5,00 %

EUR

– 2 145 081,96

0,00

– 2 145 081,96

Decoupled Direct Aids

2018

effectiveness of the/absence of effective risk factors CY2016

FLAT RATE

5,00 %

EUR

– 2 027,32

0,00

– 2 027,32

Reimbursement of direct aids in relation to financial discipline

2017

effectiveness of the/absence of effective risk factors FD

FLAT RATE

5,00 %

EUR

– 62 762,45

0,00

– 62 762,45

Reimbursement of direct aids in relation to financial discipline

2018

effectiveness of the/absence of effective risk factors FD

FLAT RATE

5,00 %

EUR

– 61 383,50

0,00

– 61 383,50

Total PL:

EUR

– 5 060 211,83

0,00

– 5 060 211,83

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

SK

Certification

2016

CEB/2017/080/SK - Known error in EAGF

ONE OFF

EUR

– 19 782,57

– 0,65

– 19 781,92

Total SK:

EUR

– 19 782,57

– 0,65

– 19 781,92

| Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- |
| EUR | – 67 061 095,42 | – 7 272 585,54 | – 59 788 509,88 |
| HUF | – 560 597 219,00 | 0,00 | – 560 597 219,00 |

Currency

Amount

Deductions

Financial Impact

EUR

– 67 061 095,42

– 7 272 585,54

– 59 788 509,88

HUF

– 560 597 219,00

0,00

– 560 597 219,00

Budget Item: 6711

| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| AT | Certification | 2017 | CEB/2018/001/AT
  Errors in the EAFRD population | ONE OFF | | EUR | – 47,27 | 0,00 | – 47,27 |
| | | | | | Total AT: | EUR | – 47,27 | 0,00 | – 47,27 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| BE | Rural Development EAFRD measures subject to IACS | 2015 | M10: Contrôles des critères d'admissibilité - année de demande 2015 - du 8.8.2015 au 31.12.2015 | ONE OFF | | EUR | – 22 522,68 | 0,00 | – 22 522,68 |
| | Rural Development EAFRD measures subject to IACS | 2016 | M10: Contrôles des critères d'admissibilité - année de demande 2015 - du 8.8.2015 au 31.12.2015 | ONE OFF | | EUR | – 6 053,91 | 0,00 | – 6 053,91 |
| | Rural Development EAFRD measures subject to IACS | 2018 | M10: Contrôles des critères d'admissibilité - année de demande 2017 - année financière 2018 | ONE OFF | | EUR | – 200,25 | 0,00 | – 200,25 |
| | Rural Development EAFRD measures subject to IACS | 2016 | M10: Contrôles des critères d'admissibilité - années de demande 2015 et 2016 - années financières 2016 et 2017 | ONE OFF | | EUR | – 2 445,12 | 0,00 | – 2 445,12 |
| | Rural Development EAFRD measures subject to IACS | 2017 | M10: Contrôles des critères d'admissibilité - années de demande 2015 et 2016 - années financières 2016 et 2017 | ONE OFF | | EUR | – 862,56 | 0,00 | – 862,56 |
| | Rural Development EAFRD measures subject to IACS | 2018 | M10-M11: Qualité suffisante des contrôles sur place - année de demande 2017 - année financière 2018 | FLAT RATE | 5,00 % | EUR | – 656 898,08 | 0,00 | – 656 898,08 |
| | Rural Development EAFRD measures subject to IACS | 2016 | M10-M11: Qualité suffisante des contrôles sur place - années de demande 2015 et 2016 - années financières 2016 et 2017 | FLAT RATE | 5,00 % | EUR | – 501 261,87 | – 19 909,38 | – 481 352,49 |
| | Rural Development EAFRD measures subject to IACS | 2017 | M10-M11: Qualité suffisante des contrôles sur place - années de demande 2015 et 2016 - années financières 2016 et 2017 | FLAT RATE | 5,00 % | EUR | – 591 934,60 | 0,00 | – 591 934,60 |
| | Rural Development EAFRD measures subject to IACS | 2016 | M11: Contrôles des critères d'admissibilité - années de demande 2015 et 2016 - années financières 2016 et 2017 | ONE OFF | | EUR | – 19 091,54 | 0,00 | – 19 091,54 |
| | Rural Development EAFRD measures subject to IACS | 2017 | M11: Contrôles des critères d'admissibilité - années de demande 2015 et 2016 - années financières 2016 et 2017 | ONE OFF | | EUR | – 1 981,00 | 0,00 | – 1 981,00 |
| | | | | | Total BE: | EUR | – 1 803 251,61 | – 19 909,38 | – 1 783 342,23 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| BG | Certification | 2015 | Clearance of EAFRD accounts decision related to the last execution year (16.10.2014-31.12.2015) in respect of the 2007-2013 programming period – Paying Agency BG01 – State Fund Agriculture - Extrapolated correction | ESTIMATED BY AMOUNT | | EUR | – 4 884 875,78 | – 105 195,63 | – 4 779 680,15 |
| | Certification | 2016 | Clearance of EAFRD accounts decision related to the last execution year (16.10.2014-31.12.2015) in respect of the 2007-2013 programming period – Paying Agency BG01 – State Fund Agriculture - Extrapolated correction | ESTIMATED BY AMOUNT | | EUR | – 8 519 759,96 | 0,00 | – 8 519 759,96 |
| | | | | | Total BG: | EUR | – 13 404 635,74 | – 105 195,63 | – 13 299 440,11 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| CZ | Rural Development EAFRD Measures with flat-rate support | 2015 | M313: Deficiency in one key control - FY 2015 | ONE OFF | | EUR | – 158 095,58 | 0,00 | – 158 095,58 |
| | | | | | Total CZ: | EUR | – 158 095,58 | 0,00 | – 158 095,58 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| DE | Certification | 2016 | financial errors detected by CB | ONE OFF | | EUR | – 48 037,60 | – 34 606,25 | – 13 431,35 |
| | | | | | Total DE: | EUR | – 48 037,60 | – 34 606,25 | – 13 431,35 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| DK | Rural Development EAFRD Leader | 2016 | Deficiencies in key controls and absences of ancillary controls - Continuation of Financial correction 3455 of audit RD3/2015/016/DK | FLAT RATE | 5,00 % | EUR | – 29 636,79 | 0,00 | – 29 636,79 |
| | Rural Development EAFRD Leader | 2016 | Deficiencies in key controls and absences of ancillary controls - Continuation of Financial correction 3455 of audit RD3/2015/016/DK | FLAT RATE | 10,00 % | EUR | – 18 068,66 | 0,00 | – 18 068,66 |
| | Rural Development EAFRD Leader | 2018 | Deficiencies in key controls and absences of ancillary controls - Continuation of Financial correction 3455 of audit RD3/2015/016/DK | FLAT RATE | 5,00 % | EUR | – 26 643,18 | 0,00 | – 26 643,18 |
| | | | | | Total DK: | EUR | – 74 348,63 | 0,00 | – 74 348,63 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| ES | Rural Development EAFRD Knowledge and innovation | 2017 | known errors in EAFRD population | ONE OFF | | EUR | – 401 981,04 | 0,00 | – 401 981,04 |
| | Clearance of Accounts - Financial Clearance | 2016 | MLE | ONE OFF | | EUR | – 28 886,62 | 0,00 | – 28 886,62 |
| | Certification | 2017 | MLE in EAFRD population | ESTIMATED BY AMOUNT | | EUR | – 21 548,63 | 0,00 | – 21 548,63 |
| | | | | | Total ES: | EUR | – 452 416,29 | 0,00 | – 452 416,29 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| FR | Certification | 2015 | Erreur connue 5T adjacente HSIGC_32 | ONE OFF | | EUR | – 3 516,32 | 0,00 | – 3 516,32 |
| | Certification | 2015 | Erreur connue - test HSIGC_107 | ONE OFF | | EUR | – 22 243,89 | 0,00 | – 22 243,89 |
| | Certification | 2015 | Erreur connue - test HSIGC_111 | ONE OFF | | EUR | – 11 776,80 | 0,00 | – 11 776,80 |
| | Certification | 2015 | Erreur connue - test HSIGC_114 | ONE OFF | | EUR | – 9 277,33 | 0,00 | – 9 277,33 |
| | Certification | 2015 | Erreur connue - test HSIGC_117 | ONE OFF | | EUR | – 2 595,00 | – 51,90 | – 2 543,10 |
| | Certification | 2015 | Erreur connue - test HSIGC_125 | ONE OFF | | EUR | – 3 110,00 | 0,00 | – 3 110,00 |
| | Certification | 2015 | Erreur connue - test HSIGC_96 | ONE OFF | | EUR | – 5 667,02 | 0,00 | – 5 667,02 |
| | Certification | 2015 | Erreur connue - test HSIGC_97 | ONE OFF | | EUR | – 110 670,00 | 0,00 | – 110 670,00 |
| | Certification | 2015 | Erreur connue - test SIGC_45 | ONE OFF | | EUR | – 33,69 | 0,00 | – 33,69 |
| | Certification | 2015 | Erreur connue - test SIGC_48 | ONE OFF | | EUR | – 85,08 | 0,00 | – 85,08 |
| | Certification | 2016 | Erreur extrapolée - 5eme trimestre de l'EF2015 - Agence de Services et de Paiement | ESTIMATED BY AMOUNT | | EUR | – 10 386 236,30 | – 4 267 954,16 | – 6 118 282,14 |
| | Certification | 2015 | Erreur la plus probable – 16.10.2014-15.10.2015 | ESTIMATED BY AMOUNT | | EUR | – 49 445 057,00 | – 13 827 302,63 | – 35 617 754,37 |
| | Certification | 2015 | Erreur test de conformité avance no 3 | ONE OFF | | EUR | – 10 666,80 | 0,00 | – 10 666,80 |
| | Certification | 2015 | Erreur test de conformité no 21 | ONE OFF | | EUR | – 60 000,00 | 0,00 | – 60 000,00 |
| | Rural Development EAFRD Technical Assistance (2007-2013) | 2014 | Projets assujettis aux règles des marchés publics - Assistance Technique - année 2014 | FLAT RATE | 7,00 % | EUR | – 20 326,87 | – 3,61 | – 20 323,26 |
| | Rural Development EAFRD investment - public beneficiaries | 2015 | Projets assujettis aux règles des marchés publics - Assistance Technique - années 2015 et 2016 | FLAT RATE | 7,00 % | EUR | – 162 511,43 | 0,00 | – 162 511,43 |
| | Rural Development EAFRD investment - public beneficiaries | 2016 | Projets assujettis aux règles des marchés publics - Assistance Technique - années 2015 et 2016 | FLAT RATE | 7,00 % | EUR | – 461 686,57 | 0,00 | – 461 686,57 |
| | Rural Development EAFRD Technical Assistance (2007-2013) | 2014 | Projets non assujettis aux règles des marchés publics - Assistance Technique - année 2014 | FLAT RATE | 5,00 % | EUR | – 35 958,05 | – 6,38 | – 35 951,67 |
| | Rural Development EAFRD investment - public beneficiaries | 2015 | Projets non assujettis aux règles des marchés publics - Assistance Technique - années 2015 et 2016 | FLAT RATE | 5,00 % | EUR | – 143 907,17 | 0,00 | – 143 907,17 |
| | Rural Development EAFRD investment - public beneficiaries | 2016 | Projets non assujettis aux règles des marchés publics - Assistance Technique - années 2015 et 2016 | FLAT RATE | 5,00 % | EUR | – 68 193,15 | 0,00 | – 68 193,15 |
| | | | | | Total FR: | EUR | – 60 963 518,47 | – 18 095 318,68 | – 42 868 199,79 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| HU | Rural Development EAFRD investment - private beneficiaries | 2016 | Deficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’ | FLAT RATE | 3,00 % | EUR | – 260,01 | – 8,67 | – 251,34 |
| | Rural Development EAFRD investment - public beneficiaries | 2016 | Deficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’ | FLAT RATE | 3,00 % | EUR | – 1 532 196,09 | – 51 073,21 | – 1 481 122,88 |
| | Rural Development EAFRD Measures with flat-rate support | 2016 | Deficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’ | FLAT RATE | 3,00 % | EUR | – 348 959,87 | – 11 632,00 | – 337 327,87 |
| | Rural Development EAFRD investment - private beneficiaries | 2017 | Deficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’ | FLAT RATE | 3,00 % | EUR | – 5 380,04 | – 179,34 | – 5 200,70 |
| | Rural Development EAFRD investment - public beneficiaries | 2017 | Deficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’ | FLAT RATE | 3,00 % | EUR | – 7 499,04 | – 249,97 | – 7 249,07 |
| | Rural Development EAFRD Measures with flat-rate support | 2017 | Deficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’ | FLAT RATE | 3,00 % | EUR | – 682,47 | – 22,75 | – 659,72 |
| | Certification | 2017 | Financial errors detected for the EAFRD during the certification of EAFRD FY2017 | ONE OFF | | EUR | – 3 291,78 | 0,00 | – 3 291,78 |
| | | | | | Total HU: | EUR | – 1 898 269,30 | – 63 165,94 | – 1 835 103,36 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| PL | Certification | 2017 | CEB/2018/073/PL - errors in the EAFRD population | ONE OFF | | EUR | – 51 877,48 | 0,00 | – 51 877,48 |
| | | | | | Total PL: | EUR | – 51 877,48 | 0,00 | – 51 877,48 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| PT | Rural Development EAFRD investment - private beneficiaries | 2015 | The reasonableness of the costs is not properly assessed | FLAT RATE | 5,00 % | EUR | – 219 054,43 | – 17 662,44 | – 201 391,99 |
| | Rural Development EAFRD investment - private beneficiaries | 2016 | The reasonableness of the costs is not properly assessed | FLAT RATE | 5,00 % | EUR | – 88 055,91 | – 5 225,71 | – 82 830,20 |
| | Rural Development EAFRD investment - private beneficiaries | 2017 | The reasonableness of the costs is not properly assessed | FLAT RATE | 5,00 % | EUR | – 20 221,69 | 0,00 | – 20 221,69 |
| | | | | | Total PT: | EUR | – 327 332,03 | – 22 888,15 | – 304 443,88 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| SK | Certification | 2016 | CEB/2017/080/SK - MLE in EAFRD | ESTIMATED BY AMOUNT | | EUR | – 4 112 948,58 | 0,00 | – 4 112 948,58 |
| | Rural Development EAFRD investment - private beneficiaries | 2015 | FY 2015 one-off SME criterea | ONE OFF | | EUR | – 739 799,46 | 0,00 | – 739 799,46 |
| | Rural Development EAFRD investment - private beneficiaries | 2017 | FY 2017 one-off SME criterea | ONE OFF | | EUR | – 177 375,00 | 0,00 | – 177 375,00 |
| | | | | | Total SK: | EUR | – 5 030 123,04 | 0,00 | – 5 030 123,04 |

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

AT

Certification

2017

CEB/2018/001/AT

Errors in the EAFRD population

ONE OFF

EUR

– 47,27

0,00

– 47,27

Total AT:

EUR

– 47,27

0,00

– 47,27

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

BE

Rural Development EAFRD measures subject to IACS

2015

M10: Contrôles des critères d'admissibilité - année de demande 2015 - du 8.8.2015 au 31.12.2015

ONE OFF

EUR

– 22 522,68

0,00

– 22 522,68

Rural Development EAFRD measures subject to IACS

2016

M10: Contrôles des critères d'admissibilité - année de demande 2015 - du 8.8.2015 au 31.12.2015

ONE OFF

EUR

– 6 053,91

0,00

– 6 053,91

Rural Development EAFRD measures subject to IACS

2018

M10: Contrôles des critères d'admissibilité - année de demande 2017 - année financière 2018

ONE OFF

EUR

– 200,25

0,00

– 200,25

Rural Development EAFRD measures subject to IACS

2016

M10: Contrôles des critères d'admissibilité - années de demande 2015 et 2016 - années financières 2016 et 2017

ONE OFF

EUR

– 2 445,12

0,00

– 2 445,12

Rural Development EAFRD measures subject to IACS

2017

M10: Contrôles des critères d'admissibilité - années de demande 2015 et 2016 - années financières 2016 et 2017

ONE OFF

EUR

– 862,56

0,00

– 862,56

Rural Development EAFRD measures subject to IACS

2018

M10-M11: Qualité suffisante des contrôles sur place - année de demande 2017 - année financière 2018

FLAT RATE

5,00 %

EUR

– 656 898,08

0,00

– 656 898,08

Rural Development EAFRD measures subject to IACS

2016

M10-M11: Qualité suffisante des contrôles sur place - années de demande 2015 et 2016 - années financières 2016 et 2017

FLAT RATE

5,00 %

EUR

– 501 261,87

– 19 909,38

– 481 352,49

Rural Development EAFRD measures subject to IACS

2017

M10-M11: Qualité suffisante des contrôles sur place - années de demande 2015 et 2016 - années financières 2016 et 2017

FLAT RATE

5,00 %

EUR

– 591 934,60

0,00

– 591 934,60

Rural Development EAFRD measures subject to IACS

2016

M11: Contrôles des critères d'admissibilité - années de demande 2015 et 2016 - années financières 2016 et 2017

ONE OFF

EUR

– 19 091,54

0,00

– 19 091,54

Rural Development EAFRD measures subject to IACS

2017

M11: Contrôles des critères d'admissibilité - années de demande 2015 et 2016 - années financières 2016 et 2017

ONE OFF

EUR

– 1 981,00

0,00

– 1 981,00

Total BE:

EUR

– 1 803 251,61

– 19 909,38

– 1 783 342,23

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

BG

Certification

2015

Clearance of EAFRD accounts decision related to the last execution year (16.10.2014-31.12.2015) in respect of the 2007-2013 programming period – Paying Agency BG01 – State Fund Agriculture - Extrapolated correction

ESTIMATED BY AMOUNT

EUR

– 4 884 875,78

– 105 195,63

– 4 779 680,15

Certification

2016

Clearance of EAFRD accounts decision related to the last execution year (16.10.2014-31.12.2015) in respect of the 2007-2013 programming period – Paying Agency BG01 – State Fund Agriculture - Extrapolated correction

ESTIMATED BY AMOUNT

EUR

– 8 519 759,96

0,00

– 8 519 759,96

Total BG:

EUR

– 13 404 635,74

– 105 195,63

– 13 299 440,11

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

CZ

Rural Development EAFRD Measures with flat-rate support

2015

M313: Deficiency in one key control - FY 2015

ONE OFF

EUR

– 158 095,58

0,00

– 158 095,58

Total CZ:

EUR

– 158 095,58

0,00

– 158 095,58

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

DE

Certification

2016

financial errors detected by CB

ONE OFF

EUR

– 48 037,60

– 34 606,25

– 13 431,35

Total DE:

EUR

– 48 037,60

– 34 606,25

– 13 431,35

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

DK

Rural Development EAFRD Leader

2016

Deficiencies in key controls and absences of ancillary controls - Continuation of Financial correction 3455 of audit RD3/2015/016/DK

FLAT RATE

5,00 %

EUR

– 29 636,79

0,00

– 29 636,79

Rural Development EAFRD Leader

2016

Deficiencies in key controls and absences of ancillary controls - Continuation of Financial correction 3455 of audit RD3/2015/016/DK

FLAT RATE

10,00 %

EUR

– 18 068,66

0,00

– 18 068,66

Rural Development EAFRD Leader

2018

Deficiencies in key controls and absences of ancillary controls - Continuation of Financial correction 3455 of audit RD3/2015/016/DK

FLAT RATE

5,00 %

EUR

– 26 643,18

0,00

– 26 643,18

Total DK:

EUR

– 74 348,63

0,00

– 74 348,63

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

ES

Rural Development EAFRD Knowledge and innovation

2017

known errors in EAFRD population

ONE OFF

EUR

– 401 981,04

0,00

– 401 981,04

Clearance of Accounts - Financial Clearance

2016

MLE

ONE OFF

EUR

– 28 886,62

0,00

– 28 886,62

Certification

2017

MLE in EAFRD population

ESTIMATED BY AMOUNT

EUR

– 21 548,63

0,00

– 21 548,63

Total ES:

EUR

– 452 416,29

0,00

– 452 416,29

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

FR

Certification

2015

Erreur connue 5T adjacente HSIGC_32

ONE OFF

EUR

– 3 516,32

0,00

– 3 516,32

Certification

2015

Erreur connue - test HSIGC_107

ONE OFF

EUR

– 22 243,89

0,00

– 22 243,89

Certification

2015

Erreur connue - test HSIGC_111

ONE OFF

EUR

– 11 776,80

0,00

– 11 776,80

Certification

2015

Erreur connue - test HSIGC_114

ONE OFF

EUR

– 9 277,33

0,00

– 9 277,33

Certification

2015

Erreur connue - test HSIGC_117

ONE OFF

EUR

– 2 595,00

– 51,90

– 2 543,10

Certification

2015

Erreur connue - test HSIGC_125

ONE OFF

EUR

– 3 110,00

0,00

– 3 110,00

Certification

2015

Erreur connue - test HSIGC_96

ONE OFF

EUR

– 5 667,02

0,00

– 5 667,02

Certification

2015

Erreur connue - test HSIGC_97

ONE OFF

EUR

– 110 670,00

0,00

– 110 670,00

Certification

2015

Erreur connue - test SIGC_45

ONE OFF

EUR

– 33,69

0,00

– 33,69

Certification

2015

Erreur connue - test SIGC_48

ONE OFF

EUR

– 85,08

0,00

– 85,08

Certification

2016

Erreur extrapolée - 5eme trimestre de l'EF2015 - Agence de Services et de Paiement

ESTIMATED BY AMOUNT

EUR

– 10 386 236,30

– 4 267 954,16

– 6 118 282,14

Certification

2015

Erreur la plus probable – 16.10.2014-15.10.2015

ESTIMATED BY AMOUNT

EUR

– 49 445 057,00

– 13 827 302,63

– 35 617 754,37

Certification

2015

Erreur test de conformité avance no 3

ONE OFF

EUR

– 10 666,80

0,00

– 10 666,80

Certification

2015

Erreur test de conformité no 21

ONE OFF

EUR

– 60 000,00

0,00

– 60 000,00

Rural Development EAFRD Technical Assistance (2007-2013)

2014

Projets assujettis aux règles des marchés publics - Assistance Technique - année 2014

FLAT RATE

7,00 %

EUR

– 20 326,87

– 3,61

– 20 323,26

Rural Development EAFRD investment - public beneficiaries

2015

Projets assujettis aux règles des marchés publics - Assistance Technique - années 2015 et 2016

FLAT RATE

7,00 %

EUR

– 162 511,43

0,00

– 162 511,43

Rural Development EAFRD investment - public beneficiaries

2016

Projets assujettis aux règles des marchés publics - Assistance Technique - années 2015 et 2016

FLAT RATE

7,00 %

EUR

– 461 686,57

0,00

– 461 686,57

Rural Development EAFRD Technical Assistance (2007-2013)

2014

Projets non assujettis aux règles des marchés publics - Assistance Technique - année 2014

FLAT RATE

5,00 %

EUR

– 35 958,05

– 6,38

– 35 951,67

Rural Development EAFRD investment - public beneficiaries

2015

Projets non assujettis aux règles des marchés publics - Assistance Technique - années 2015 et 2016

FLAT RATE

5,00 %

EUR

– 143 907,17

0,00

– 143 907,17

Rural Development EAFRD investment - public beneficiaries

2016

Projets non assujettis aux règles des marchés publics - Assistance Technique - années 2015 et 2016

FLAT RATE

5,00 %

EUR

– 68 193,15

0,00

– 68 193,15

Total FR:

EUR

– 60 963 518,47

– 18 095 318,68

– 42 868 199,79

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

HU

Rural Development EAFRD investment - private beneficiaries

2016

Deficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’

FLAT RATE

3,00 %

EUR

– 260,01

– 8,67

– 251,34

Rural Development EAFRD investment - public beneficiaries

2016

Deficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’

FLAT RATE

3,00 %

EUR

– 1 532 196,09

– 51 073,21

– 1 481 122,88

Rural Development EAFRD Measures with flat-rate support

2016

Deficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’

FLAT RATE

3,00 %

EUR

– 348 959,87

– 11 632,00

– 337 327,87

Rural Development EAFRD investment - private beneficiaries

2017

Deficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’

FLAT RATE

3,00 %

EUR

– 5 380,04

– 179,34

– 5 200,70

Rural Development EAFRD investment - public beneficiaries

2017

Deficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’

FLAT RATE

3,00 %

EUR

– 7 499,04

– 249,97

– 7 249,07

Rural Development EAFRD Measures with flat-rate support

2017

Deficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’

FLAT RATE

3,00 %

EUR

– 682,47

– 22,75

– 659,72

Certification

2017

Financial errors detected for the EAFRD during the certification of EAFRD FY2017

ONE OFF

EUR

– 3 291,78

0,00

– 3 291,78

Total HU:

EUR

– 1 898 269,30

– 63 165,94

– 1 835 103,36

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

PL

Certification

2017

CEB/2018/073/PL - errors in the EAFRD population

ONE OFF

EUR

– 51 877,48

0,00

– 51 877,48

Total PL:

EUR

– 51 877,48

0,00

– 51 877,48

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

PT

Rural Development EAFRD investment - private beneficiaries

2015

The reasonableness of the costs is not properly assessed

FLAT RATE

5,00 %

EUR

– 219 054,43

– 17 662,44

– 201 391,99

Rural Development EAFRD investment - private beneficiaries

2016

The reasonableness of the costs is not properly assessed

FLAT RATE

5,00 %

EUR

– 88 055,91

– 5 225,71

– 82 830,20

Rural Development EAFRD investment - private beneficiaries

2017

The reasonableness of the costs is not properly assessed

FLAT RATE

5,00 %

EUR

– 20 221,69

0,00

– 20 221,69

Total PT:

EUR

– 327 332,03

– 22 888,15

– 304 443,88

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

SK

Certification

2016

CEB/2017/080/SK - MLE in EAFRD

ESTIMATED BY AMOUNT

EUR

– 4 112 948,58

0,00

– 4 112 948,58

Rural Development EAFRD investment - private beneficiaries

2015

FY 2015 one-off SME criterea

ONE OFF

EUR

– 739 799,46

0,00

– 739 799,46

Rural Development EAFRD investment - private beneficiaries

2017

FY 2017 one-off SME criterea

ONE OFF

EUR

– 177 375,00

0,00

– 177 375,00

Total SK:

EUR

– 5 030 123,04

0,00

– 5 030 123,04

| Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- |
| EUR | – 84 211 953,04 | – 18 341 084,03 | – 65 870 869,01 |

Currency

Amount

Deductions

Financial Impact

EUR

– 84 211 953,04

– 18 341 084,03

– 65 870 869,01

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