# L_2018152EN.01002901.xml

| 15.6.2018 | EN | Official Journal of the European Union | L 152/29 |
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15.6.2018

EN

Official Journal of the European Union

L 152/29

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COMMISSION IMPLEMENTING DECISION (EU) 2018/873

of 13 June 2018

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

(notified under document C(2018) 3826)

(Only the Bulgarian, Czech, Danish, English, Finnish, French, German, Greek, Hungarian, Italian, Polish, 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 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 31 of Council Regulation (EC) No 1290/2005 (2) and as from 1 January 2015 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 31 of Council Regulation (EC) No 1290/2005 (2) and as from 1 January 2015 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 (3). |
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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 (3).

| (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 30 April 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 30 April 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 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, Romania, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland.

Done at Brussels, 13 June 2018.

For the Commission

Phil HOGAN

Member of the Commission

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

1

(2)  Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (OJ L 209, 11.8.2005, p. 1).

2

(3)  Ares(2018) 2487854

3

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ANNEX

Decision: 57

Budget Item: 6701

| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| AT | Wine - Restructuring | 2015 | on-the-spot checks not in sufficient number and not of sufficient quality | FLAT RATE | 5,00 % | EUR | – 163 750,83 | 0,00 | – 163 750,83 |
| | Wine - Restructuring | 2016 | on-the-spot checks not in sufficient number and not of sufficient quality | FLAT RATE | 5,00 % | EUR | – 158 745,93 | 0,00 | – 158 745,93 |
| | Wine - Restructuring | 2017 | OTSC not in sufficient number and not of sufficient quality | FLAT RATE | 5,00 % | EUR | – 151 661,23 | 0,00 | – 151 661,23 |
| | | | | | Total AT: | EUR | – 474 157,99 | 0,00 | – 474 157,99 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| BG | Voluntary Coupled Support | 2016 | Absence of checks concerning animals under selection control | FLAT RATE | 5,00 % | EUR | – 8 878,53 | 0,00 | – 8 878,53 |
| | Other Direct Aid - Article 68-72 of Reg.73/2009 | 2014 | Absence of checks for the correctness of entries in the I&R data base | FLAT RATE | 5,00 % | EUR | – 1 000 881,00 | – 26 225,92 | – 974 655,08 |
| | Other Direct Aid - Article 68-72 of Reg.73/2009 | 2015 | Absence of checks for the correctness of entries in the I&R database | FLAT RATE | 5,00 % | EUR | – 1 658 872,48 | – 26 398,57 | – 1 632 473,91 |
| | Certification | 2016 | CEB/2017/005/BG - Random errors in the EAGF population | ONE OFF | | EUR | – 59 733,94 | 0,00 | – 59 733,94 |
| | Other Direct Aid - Article 68-72 of Reg.73/2009 | 2014 | Weaknesses of checks of animals missing both ear-tags (considered as eligible during the on-the-spot checks) and weaknesses of checks of animals lacking passports (considered as eligible during the on-the-spot checks) | ONE OFF | | EUR | – 466 343,56 | – 1 387,61 | – 464 955,95 |
| | Other Direct Aid - Article 68-72 of Reg.73/2009 | 2015 | Weaknesses of checks of animals missing both ear-tags (considered as eligible during the on-the-spot checks) and weaknesses of checks of animals lacking passports (considered as eligible during the on-the-spot checks) | ONE OFF | | EUR | – 463 399,04 | – 914,68 | – 462 484,36 |
| | | | | | Total BG: | EUR | – 3 658 108,55 | – 54 926,78 | – 3 603 181,77 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| CZ | Cross-compliance | 2015 | CY 2014 - Evaluation of non-compliances - Leniency in the sanctioning system | ONE OFF | | EUR | – 601 669,00 | 0,00 | – 601 669,00 |
| | Certification | 2016 | CY 2015 - Evaluation of non-compliances - Leniency in the sanctioning system | ONE OFF | | EUR | – 1 129 089,00 | 0,00 | – 1 129 089,00 |
| | Certification | 2017 | CY 2016 - Evaluation of non-compliances - Leniency in the sanctioning system | ONE OFF | | EUR | – 1 260 230,28 | 0,00 | – 1 260 230,28 |
| | | | | | Total CZ: | EUR | – 2 990 988,28 | 0,00 | – 2 990 988,28 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| DE | Wine - Restructuring | 2016 | Deficiency in key control | FLAT RATE | 2,00 % | EUR | – 275 528,54 | 0,00 | – 275 528,54 |
| | Wine - Restructuring | 2012 | Deficiency in key control - Performance of on-the-spot checks covering all payment claims in sufficient number | FLAT RATE | 2,00 % | EUR | – 5,70 | 0,00 | – 5,70 |
| | Wine - Restructuring | 2013 | Deficiency in key control - Performance of on-the-spot checks covering all payment claims in sufficient number | FLAT RATE | 2,00 % | EUR | – 6 559,77 | 0,00 | – 6 559,77 |
| | Wine - Restructuring | 2014 | Deficiency in key control - Performance of on-the-spot checks covering all payment claims in sufficient number | FLAT RATE | 2,00 % | EUR | – 233 087,97 | 0,00 | – 233 087,97 |
| | Wine - Restructuring | 2015 | Deficiency in key control - Performance of on-the-spot checks covering all payment claims in sufficient number | FLAT RATE | 2,00 % | EUR | – 280 889,36 | 0,00 | – 280 889,36 |
| | Certification | 2016 | Financial errors in the EAGF and EAFRD population | ONE OFF | | EUR | – 472,23 | 0,00 | – 472,23 |
| | | | | | Total DE: | EUR | – 796 543,57 | 0,00 | – 796 543,57 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| DK | Certification | 2016 | CEB/2017/024/DK - errors in the EAGF and EAFRD populations | ONE OFF | | EUR | – 350 182,63 | – 1 625,29 | – 348 557,34 |
| | | | | | Total DK: | EUR | – 350 182,63 | – 1 625,29 | – 348 557,34 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| ES | Certification | 2016 | CEB/2016/038/ES known errors in EAGF | ONE OFF | | EUR | – 96 018,45 | 0,00 | – 96 018,45 |
| | Certification | 2016 | FINANCIAL ERRORS DETECTED BY THE CB | ONE OFF | | EUR | – 15 009,30 | 0,00 | – 15 009,30 |
| | Entitlements | 2016 | Weakness in the administrative checks on PE when setting up the BPS - impact on BPS | ONE OFF | | EUR | – 39 844,18 | 0,00 | – 39 844,18 |
| | Entitlements | 2017 | Weakness in the administrative checks on PE when setting up the BPS - impact on BPS | ONE OFF | | EUR | – 39 794,02 | 0,00 | – 39 794,02 |
| | Decoupled Direct Aids | 2016 | Weakness in the administrative checks on PE when setting up the BPS - impact on Greening payments | ONE OFF | | EUR | – 20 601,48 | 0,00 | – 20 601,48 |
| | Decoupled Direct Aids | 2017 | Weakness in the administrative checks on PE when setting up the BPS - impact on Greening payments | ONE OFF | | EUR | – 20 567,52 | 0,00 | – 20 567,52 |
| | Decoupled Direct Aids | 2016 | Weakness in the administrative checks on PE when setting up the BPS - impact on Young Farmers payments | ONE OFF | | EUR | – 4 268,40 | 0,00 | – 4 268,40 |
| | Decoupled Direct Aids | 2017 | Weakness in the administrative checks on PE when setting up the BPS - impact on Young Farmers payments | ONE OFF | | EUR | – 4 268,40 | 0,00 | – 4 268,40 |
| | | | | | Total ES: | EUR | – 240 371,75 | 0,00 | – 240 371,75 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| FR | Fruit and Vegetables - Operational programmes incl withdrawals | 2015 | Administrative checks prior to granting payment on the elements for establishing the aid payable–VMP | ONE OFF | | EUR | – 409 462,15 | 0,00 | – 409 462,15 |
| | Other Direct Aid - POSEI | 2013 | Animal premium - weakness in administrative and on-the-spot checks FY 2013 | ONE OFF | | EUR | – 320 094,98 | – 640,29 | – 319 454,69 |
| | Other Direct Aid - POSEI (2014+) | 2014 | Animal premium - weakness in administrative and on-the-spot checks FY 2014 | ONE OFF | | EUR | – 323 719,64 | – 1,50 | – 323 718,14 |
| | Other Direct Aid - POSEI (2014+) | 2015 | Animal premium - weakness in administrative and on-the-spot checks FY 2015 | ONE OFF | | EUR | – 314 303,95 | – 2,18 | – 314 301,77 |
| | Other Direct Aid - POSEI (2014+) | 2016 | Animal premium - weakness in administrative and on-the-spot checks FY 2016 | ONE OFF | | EUR | – 304 428,93 | 0,00 | – 304 428,93 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2016 | Control of eligibility of operational programme–soundness of estimates. Financial correction from 1.7.2016 till 15.10.2016 | FLAT RATE | 2,00 % | EUR | – 1 056 347,64 | 0,00 | – 1 056 347,64 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2014 | Control of eligibility of operational programme–soundness of estimates; Non-respect for recognition criteria by POs–Warning letters and sanctions. Financial correction from 10.3.2014 till 30.6.2016 | FLAT RATE | 5,00 % | EUR | – 4 055 381,53 | 0,00 | – 4 055 381,53 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2015 | Control of eligibility of operational programme–soundness of estimates; Non-respect for recognition criteria by POs–Warning letters and sanctions. Financial correction from 10.3.2014 till 30.6.2016 | FLAT RATE | 5,00 % | EUR | – 5 477 578,32 | – 20 473,11 | – 5 457 105,21 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2016 | Control of eligibility of operational programme–soundness of estimates; Non-respect for recognition criteria by POs–Warning letters and sanctions. Financial correction from 10.3.2014 till 30.6.2016 | FLAT RATE | 5,00 % | EUR | – 2 274 528,33 | 0,00 | – 2 274 528,33 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2017 | Control of eligibility of operational programmes - soundness of estimates - FY 2017 till 30.6.2017 (provisional) | FLAT RATE | 2,00 % | EUR | – 1 040 251,20 | 0,00 | – 1 040 251,20 |
| | POSEI (2007+) | 2013 | Error in recognition of producers organisaton | ONE OFF | | EUR | – 680 081,66 | 0,00 | – 680 081,66 |
| | POSEI (2014+) | 2014 | Error in recognition of producers organisaton | ONE OFF | | EUR | – 1 149 556,00 | 0,00 | – 1 149 556,00 |
| | POSEI (2014+) | 2015 | Error in recognition of producers organisaton | ONE OFF | | EUR | – 542 082,76 | 0,00 | – 542 082,76 |
| | POSEI (2014+) | 2016 | Error in recognition of producers organisaton | ONE OFF | | EUR | – 537 217,02 | 0,00 | – 537 217,02 |
| | Other Direct Aid - POSEI | 2013 | Inaccurate accounting for certain consignments of bananas FY 2013 | FLAT RATE | 5,00 % | EUR | – 646 575,60 | – 11 309,16 | – 635 266,44 |
| | Other Direct Aid - POSEI (2014+) | 2014 | Inaccurate accounting for certain consignments of bananas FY 2014 | FLAT RATE | 5,00 % | EUR | – 464 167,98 | – 905,52 | – 463 262,46 |
| | Other Direct Aid - POSEI (2014+) | 2015 | Inaccurate accounting for certain consignments of bananas FY 2015 | FLAT RATE | 5,00 % | EUR | – 410 793,72 | – 11,23 | – 410 782,49 |
| | Other Direct Aid - POSEI (2014+) | 2016 | Inaccurate accounting for certain consignments of bananas FY 2016 | FLAT RATE | 5,00 % | EUR | – 423 898,10 | 0,00 | – 423 898,10 |
| | Certification | 2014 | Lack of diligence in recovery | ONE OFF | | EUR | – 111 077,56 | 0,00 | – 111 077,56 |
| | Other Direct Aid - POSEI | 2012 | Transport of sugar cane | ONE OFF | | EUR | – 71 021,04 | – 1 420,42 | – 69 600,62 |
| | Other Direct Aid - POSEI | 2013 | Transport of sugar cane - weakness in administrative checks | FLAT RATE | 5,00 % | EUR | – 10 103,99 | – 202,08 | – 9 901,91 |
| | Other Direct Aid - POSEI (2014+) | 2014 | Transport of sugar cane - weakness in administrative checks | FLAT RATE | 5,00 % | EUR | – 7 764,37 | 0,00 | – 7 764,37 |
| | Other Direct Aid - POSEI (2014+) | 2015 | Transport of sugar cane - weakness in administrative checks | FLAT RATE | 5,00 % | EUR | – 8 881,29 | 0,00 | – 8 881,29 |
| | POSEI (2007+) | 2013 | TVA | ONE OFF | | EUR | – 1 983,23 | 0,00 | – 1 983,23 |
| | POSEI (2007+) | 2013 | Weakness in administrative checks - diversification of local production and breeding animals | FLAT RATE | 5,00 % | EUR | – 17 516,82 | 0,00 | – 17 516,82 |
| | POSEI (2014+) | 2014 | Weakness in administrative checks - diversification of local production and breeding animals | FLAT RATE | 5,00 % | EUR | – 25 163,93 | 0,00 | – 25 163,93 |
| | POSEI (2014+) | 2015 | Weakness in administrative checks - diversification of local production and breeding animals | FLAT RATE | 5,00 % | EUR | – 64 934,16 | 0,00 | – 64 934,16 |
| | POSEI (2014+) | 2016 | Weakness in administrative checks - diversification of local production and breeding animals | FLAT RATE | 5,00 % | EUR | – 83 420,37 | 0,00 | – 83 420,37 |
| | | | | | Total FR: | EUR | – 20 832 336,27 | – 34 965,49 | – 20 797 370,78 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| GB | Decoupled Direct Aids | 2016 | Greening controls - CY 2015 (CD and EFA obligations not met) | FLAT RATE | 10,00 % | EUR | – 3 642 517,27 | 0,00 | – 3 642 517,27 |
| | Decoupled Direct Aids | 2017 | Greening controls - CY 2015 (CD and EFA obligations not met) | FLAT RATE | 10,00 % | EUR | – 44 305,87 | 0,00 | – 44 305,87 |
| | Decoupled Direct Aids | 2016 | Greening controls - CY 2015 (EFA partially met with LLF) | FLAT RATE | 7,00 % | EUR | – 3 200 543,02 | 0,00 | – 3 200 543,02 |
| | Decoupled Direct Aids | 2017 | Greening controls - CY 2015 (EFA partially met with LLF) | FLAT RATE | 7,00 % | EUR | – 38 929,90 | 0,00 | – 38 929,90 |
| | Decoupled Direct Aids | 2017 | Greening controls - CY 2016 (CD and EFA obligations not met) | FLAT RATE | 10,00 % | EUR | – 3 621 231,69 | 0,00 | – 3 621 231,69 |
| | Decoupled Direct Aids | 2017 | Greening controls - CY 2016 (EFA partially met with LLF) | FLAT RATE | 7,00 % | EUR | – 3 136 712,96 | 0,00 | – 3 136 712,96 |
| | Fruit and Vegetables - Operational Programmes | 2013 | weaknesses in key controls | FLAT RATE | 5,00 % | EUR | – 109 370,05 | 0,00 | – 109 370,05 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2014 | weaknesses in key controls (Y2014+) | FLAT RATE | 5,00 % | EUR | – 1 623 796,79 | 0,00 | – 1 623 796,79 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2015 | weaknesses in key controls (Y2014+) | FLAT RATE | 5,00 % | EUR | – 1 064 381,85 | 0,00 | – 1 064 381,85 |
| | Decoupled Direct Aids | 2016 | Weakness in the Maximum Eligible Area for commons in LPIS - CY 2015 | FLAT RATE | 25,00 % | EUR | – 7 258 777,49 | 0,00 | – 7 258 777,49 |
| | Decoupled Direct Aids | 2017 | Weakness in the Maximum Eligible Area for commons in LPIS - CY 2015 | FLAT RATE | 25,00 % | EUR | – 89 509,95 | 0,00 | – 89 509,95 |
| | Decoupled Direct Aids | 2017 | Weakness in the Maximum Eligible Area for commons in LPIS - CY 2016 | FLAT RATE | 25,00 % | EUR | – 7 848 215,53 | 0,00 | – 7 848 215,53 |
| | | | | | Total GB: | EUR | – 31 678 292,37 | 0,00 | – 31 678 292,37 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| GR | Certification | 2015 | EAGF Non IACS - sample reviewed in the substantive testing (one-off financial correction) | ONE OFF | | EUR | – 6 894,50 | 0,00 | – 6 894,50 |
| | Cross-compliance | 2010 | Execution of overlapping amount | FLAT RATE | 2,00 % | EUR | 0,00 | 16 407,60 | – 16 407,60 |
| | Promotion Measures | 2011 | incorrection selection procedure of implementing bodies | FLAT RATE | 5,00 % | EUR | – 5 463,44 | – 85,96 | – 5 377,48 |
| | Promotion Measures | 2012 | incorrection selection procedure of implementing bodies | FLAT RATE | 5,00 % | EUR | – 56 982,36 | – 5 463,23 | – 51 519,13 |
| | Promotion Measures | 2013 | incorrection selection procedure of implementing bodies | FLAT RATE | 5,00 % | EUR | – 199 382,67 | – 10 782,20 | – 188 600,47 |
| | Promotion Measures | 2014 | incorrection selection procedure of implementing bodies | FLAT RATE | 5,00 % | EUR | – 446 615,37 | – 31 823,12 | – 414 792,25 |
| | Promotion Measures | 2015 | incorrection selection procedure of implementing bodies | FLAT RATE | 5,00 % | EUR | – 518 199,29 | 0,00 | – 518 199,29 |
| | Entitlements | 2008 | national reserve allocation for investors category | FLAT RATE | 10,00 % | EUR | – 2 222 531,71 | – 1 111 265,86 | – 1 111 265,85 |
| | Entitlements | 2009 | national reserve allocation for investors category | FLAT RATE | 10,00 % | EUR | – 1 899 562,82 | – 1 350 922,24 | – 548 640,58 |
| | Entitlements | 2010 | national reserve allocation for investors category | FLAT RATE | 10,00 % | EUR | – 2 070 421,87 | – 582 247,31 | – 1 488 174,56 |
| | | | | | Total GR: | EUR | – 7 426 054,03 | – 3 076 182,32 | – 4 349 871,71 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| IT | Accreditation Paying Agency | 2016 | Bonifica exercise: files not yet analysed and recorded in the debt ledger | ONE OFF | | EUR | – 7 904 188,89 | 0,00 | – 7 904 188,89 |
| | Wine - Restructuring | 2014 | Failure to apply an ancillary control established by article 81 of Regulation (EC) No 555/2008 | FLAT RATE | 2,00 % | EUR | – 328 285,00 | 0,00 | – 328 285,00 |
| | Wine - Restructuring | 2015 | Failure to apply an ancillary control established by article 81 of Regulation (EC) No 555/2008 | FLAT RATE | 2,00 % | EUR | – 252 870,69 | 0,00 | – 252 870,69 |
| | Wine - Restructuring | 2015 | Weaknesses in the functioning of 1 key control | FLAT RATE | 3,00 % | EUR | – 160 237,00 | 0,00 | – 160 237,00 |
| | Wine - Restructuring | 2016 | Weaknesses in the functioning of 1 key control | FLAT RATE | 3,00 % | EUR | – 115 639,97 | 0,00 | – 115 639,97 |
| | | | | | Total IT: | EUR | – 8 761 221,55 | 0,00 | – 8 761 221,55 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| PL | Scrutiny of transactions | 2013 | 2013 05020401 0,5 % | FLAT RATE | 0,50 % | EUR | – 267 805,24 | 0,00 | – 267 805,24 |
| | Scrutiny of transactions | 2013 | 2013 05020812 0,5 % | FLAT RATE | 0,50 % | EUR | – 11 588,62 | 0,00 | – 11 588,62 |
| | Scrutiny of transactions | 2013 | 2013 05021001 0,5 % | FLAT RATE | 0,50 % | EUR | – 26 058,13 | 0,00 | – 26 058,13 |
| | Scrutiny of transactions | 2013 | 2013 05021204 0,5 % | FLAT RATE | 0,50 % | EUR | – 18,02 | 0,00 | – 18,02 |
| | Scrutiny of transactions | 2013 | 2013 05021208 0,5 % | FLAT RATE | 0,50 % | EUR | – 2 800,89 | 0,00 | – 2 800,89 |
| | Scrutiny of transactions | 2013 | 2013 05021301 0,5 % | FLAT RATE | 0,50 % | EUR | – 12 442,24 | 0,00 | – 12 442,24 |
| | Scrutiny of transactions | 2013 | 2013 05021501 0,5 % | FLAT RATE | 0,50 % | EUR | – 108,61 | 0,00 | – 108,61 |
| | Scrutiny of transactions | 2013 | 2013 05021505 0,5 % | FLAT RATE | 0,50 % | EUR | – 326,18 | 0,00 | – 326,18 |
| | Scrutiny of transactions | 2013 | 2013 05021506 0,5 % | FLAT RATE | 0,50 % | EUR | – 6 168,65 | 0,00 | – 6 168,65 |
| | Scrutiny of transactions | 2014 | 2014 05020803 0,5 % | FLAT RATE | 0,50 % | EUR | – 1 285,45 | 0,00 | – 1 285,45 |
| | Scrutiny of transactions | 2014 | 2014 05020812 0,5 % | FLAT RATE | 0,50 % | EUR | – 40 936,59 | 0,00 | – 40 936,59 |
| | Scrutiny of transactions | 2014 | 2014 05021208 0,5 % | FLAT RATE | 0,50 % | EUR | – 23 250,79 | 0,00 | – 23 250,79 |
| | Scrutiny of transactions | 2014 | 2014 6703 0,5 % | FLAT RATE | 0,50 % | EUR | – 4 858,66 | 0,00 | – 4 858,66 |
| | Scrutiny of transactions | 2015 | 2015 05020803 0,5 % | FLAT RATE | 0,50 % | EUR | – 5 790,37 | 0,00 | – 5 790,37 |
| | Scrutiny of transactions | 2015 | 2015 05020812 0,5 % | FLAT RATE | 0,50 % | EUR | – 754,34 | 0,00 | – 754,34 |
| | Scrutiny of transactions | 2015 | 2015 05020899 0,5 % | FLAT RATE | 0,50 % | EUR | – 33 551,85 | 0,00 | – 33 551,85 |
| | Scrutiny of transactions | 2015 | 2015 05021208 0,5 % | FLAT RATE | 0,50 % | EUR | – 261,92 | 0,00 | – 261,92 |
| | Scrutiny of transactions | 2015 | 2015 6703 0,5 % | FLAT RATE | 0,50 % | EUR | – 8 139,18 | 0,00 | – 8 139,18 |
| | Other Direct Aid - Article 68-72 of Reg.73/2009 | 2014 | Quality of on-the-spot checks | FLAT RATE | 5,00 % | EUR | – 1 421 755,79 | 0,00 | – 1 421 755,79 |
| | Other Direct Aid - Article 68-72 of Reg.73/2009 | 2015 | Quality of on-the-spot checks | FLAT RATE | 5,00 % | EUR | – 1 436 426,73 | 0,00 | – 1 436 426,73 |
| | | | | | Total PL: | EUR | – 3 304 328,25 | 0,00 | – 3 304 328,25 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| RO | Milk - Schoolmilk | 2015 | Checks of the regular attendance of pupils | ONE OFF | | EUR | – 73 375,14 | 0,00 | – 73 375,14 |
| | Milk - Schoolmilk | 2016 | Checks of the regular attendance of pupils | ONE OFF | | EUR | – 39 829,05 | 0,00 | – 39 829,05 |
| | Certification | 2015 | Known error in EAGF | ONE OFF | | EUR | – 16 464,42 | 0,00 | – 16 464,42 |
| | Certification | 2015 | MLE IN EAGF IACS | ESTIMATED BY AMOUNT | | EUR | – 11 570 299,23 | – 38 797,64 | – 11 531 501,59 |
| | Certification | 2015 | MLE IN EAGF NON-IACS | ESTIMATED BY AMOUNT | | EUR | – 618 380,16 | – 66 097,23 | – 552 282,93 |
| | | | | | Total RO: | EUR | – 12 318 348,00 | – 104 894,87 | – 12 213 453,13 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| SE | Milk - Schoolmilk | 2015 | Non exhautive administrative checks, insufficient quality of on-the-spot ckecks, incorrect calculation of the aid including administrative reductions and penalties | FLAT RATE | 5,00 % | EUR | – 21 588,10 | 0,00 | – 21 588,10 |
| | Milk - Schoolmilk | 2016 | Non exhautive administrative checks, insufficient quality of on-the-spot ckecks, incorrect calculation of the aid including administrative reductions and penalties | FLAT RATE | 5,00 % | EUR | – 16 214,01 | 0,00 | – 16 214,01 |
| | Milk - Schoolmilk | 2015 | Stockholnm Stad
  Non exhautive administrative checks, insufficient quality of on-the-spot ckecks, incorrect calculation of the aid including administrative reductions and penalties | ONE OFF | | EUR | – 105 766,50 | 0,00 | – 105 766,50 |
| | | | | | Total SE: | EUR | – 143 568,61 | 0,00 | – 143 568,61 |

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

AT

Wine - Restructuring

2015

on-the-spot checks not in sufficient number and not of sufficient quality

FLAT RATE

5,00 %

EUR

– 163 750,83

0,00

– 163 750,83

Wine - Restructuring

2016

on-the-spot checks not in sufficient number and not of sufficient quality

FLAT RATE

5,00 %

EUR

– 158 745,93

0,00

– 158 745,93

Wine - Restructuring

2017

OTSC not in sufficient number and not of sufficient quality

FLAT RATE

5,00 %

EUR

– 151 661,23

0,00

– 151 661,23

Total AT:

EUR

– 474 157,99

0,00

– 474 157,99

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

BG

Voluntary Coupled Support

2016

Absence of checks concerning animals under selection control

FLAT RATE

5,00 %

EUR

– 8 878,53

0,00

– 8 878,53

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

2014

Absence of checks for the correctness of entries in the I&R data base

FLAT RATE

5,00 %

EUR

– 1 000 881,00

– 26 225,92

– 974 655,08

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

2015

Absence of checks for the correctness of entries in the I&R database

FLAT RATE

5,00 %

EUR

– 1 658 872,48

– 26 398,57

– 1 632 473,91

Certification

2016

CEB/2017/005/BG - Random errors in the EAGF population

ONE OFF

EUR

– 59 733,94

0,00

– 59 733,94

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

2014

Weaknesses of checks of animals missing both ear-tags (considered as eligible during the on-the-spot checks) and weaknesses of checks of animals lacking passports (considered as eligible during the on-the-spot checks)

ONE OFF

EUR

– 466 343,56

– 1 387,61

– 464 955,95

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

2015

Weaknesses of checks of animals missing both ear-tags (considered as eligible during the on-the-spot checks) and weaknesses of checks of animals lacking passports (considered as eligible during the on-the-spot checks)

ONE OFF

EUR

– 463 399,04

– 914,68

– 462 484,36

Total BG:

EUR

– 3 658 108,55

– 54 926,78

– 3 603 181,77

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

CZ

Cross-compliance

2015

CY 2014 - Evaluation of non-compliances - Leniency in the sanctioning system

ONE OFF

EUR

– 601 669,00

0,00

– 601 669,00

Certification

2016

CY 2015 - Evaluation of non-compliances - Leniency in the sanctioning system

ONE OFF

EUR

– 1 129 089,00

0,00

– 1 129 089,00

Certification

2017

CY 2016 - Evaluation of non-compliances - Leniency in the sanctioning system

ONE OFF

EUR

– 1 260 230,28

0,00

– 1 260 230,28

Total CZ:

EUR

– 2 990 988,28

0,00

– 2 990 988,28

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

DE

Wine - Restructuring

2016

Deficiency in key control

FLAT RATE

2,00 %

EUR

– 275 528,54

0,00

– 275 528,54

Wine - Restructuring

2012

Deficiency in key control - Performance of on-the-spot checks covering all payment claims in sufficient number

FLAT RATE

2,00 %

EUR

– 5,70

0,00

– 5,70

Wine - Restructuring

2013

Deficiency in key control - Performance of on-the-spot checks covering all payment claims in sufficient number

FLAT RATE

2,00 %

EUR

– 6 559,77

0,00

– 6 559,77

Wine - Restructuring

2014

Deficiency in key control - Performance of on-the-spot checks covering all payment claims in sufficient number

FLAT RATE

2,00 %

EUR

– 233 087,97

0,00

– 233 087,97

Wine - Restructuring

2015

Deficiency in key control - Performance of on-the-spot checks covering all payment claims in sufficient number

FLAT RATE

2,00 %

EUR

– 280 889,36

0,00

– 280 889,36

Certification

2016

Financial errors in the EAGF and EAFRD population

ONE OFF

EUR

– 472,23

0,00

– 472,23

Total DE:

EUR

– 796 543,57

0,00

– 796 543,57

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

DK

Certification

2016

CEB/2017/024/DK - errors in the EAGF and EAFRD populations

ONE OFF

EUR

– 350 182,63

– 1 625,29

– 348 557,34

Total DK:

EUR

– 350 182,63

– 1 625,29

– 348 557,34

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

ES

Certification

2016

CEB/2016/038/ES known errors in EAGF

ONE OFF

EUR

– 96 018,45

0,00

– 96 018,45

Certification

2016

FINANCIAL ERRORS DETECTED BY THE CB

ONE OFF

EUR

– 15 009,30

0,00

– 15 009,30

Entitlements

2016

Weakness in the administrative checks on PE when setting up the BPS - impact on BPS

ONE OFF

EUR

– 39 844,18

0,00

– 39 844,18

Entitlements

2017

Weakness in the administrative checks on PE when setting up the BPS - impact on BPS

ONE OFF

EUR

– 39 794,02

0,00

– 39 794,02

Decoupled Direct Aids

2016

Weakness in the administrative checks on PE when setting up the BPS - impact on Greening payments

ONE OFF

EUR

– 20 601,48

0,00

– 20 601,48

Decoupled Direct Aids

2017

Weakness in the administrative checks on PE when setting up the BPS - impact on Greening payments

ONE OFF

EUR

– 20 567,52

0,00

– 20 567,52

Decoupled Direct Aids

2016

Weakness in the administrative checks on PE when setting up the BPS - impact on Young Farmers payments

ONE OFF

EUR

– 4 268,40

0,00

– 4 268,40

Decoupled Direct Aids

2017

Weakness in the administrative checks on PE when setting up the BPS - impact on Young Farmers payments

ONE OFF

EUR

– 4 268,40

0,00

– 4 268,40

Total ES:

EUR

– 240 371,75

0,00

– 240 371,75

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

FR

Fruit and Vegetables - Operational programmes incl withdrawals

2015

Administrative checks prior to granting payment on the elements for establishing the aid payable–VMP

ONE OFF

EUR

– 409 462,15

0,00

– 409 462,15

Other Direct Aid - POSEI

2013

Animal premium - weakness in administrative and on-the-spot checks FY 2013

ONE OFF

EUR

– 320 094,98

– 640,29

– 319 454,69

Other Direct Aid - POSEI (2014+)

2014

Animal premium - weakness in administrative and on-the-spot checks FY 2014

ONE OFF

EUR

– 323 719,64

– 1,50

– 323 718,14

Other Direct Aid - POSEI (2014+)

2015

Animal premium - weakness in administrative and on-the-spot checks FY 2015

ONE OFF

EUR

– 314 303,95

– 2,18

– 314 301,77

Other Direct Aid - POSEI (2014+)

2016

Animal premium - weakness in administrative and on-the-spot checks FY 2016

ONE OFF

EUR

– 304 428,93

0,00

– 304 428,93

Fruit and Vegetables - Operational programmes incl withdrawals

2016

Control of eligibility of operational programme–soundness of estimates. Financial correction from 1.7.2016 till 15.10.2016

FLAT RATE

2,00 %

EUR

– 1 056 347,64

0,00

– 1 056 347,64

Fruit and Vegetables - Operational programmes incl withdrawals

2014

Control of eligibility of operational programme–soundness of estimates; Non-respect for recognition criteria by POs–Warning letters and sanctions. Financial correction from 10.3.2014 till 30.6.2016

FLAT RATE

5,00 %

EUR

– 4 055 381,53

0,00

– 4 055 381,53

Fruit and Vegetables - Operational programmes incl withdrawals

2015

Control of eligibility of operational programme–soundness of estimates; Non-respect for recognition criteria by POs–Warning letters and sanctions. Financial correction from 10.3.2014 till 30.6.2016

FLAT RATE

5,00 %

EUR

– 5 477 578,32

– 20 473,11

– 5 457 105,21

Fruit and Vegetables - Operational programmes incl withdrawals

2016

Control of eligibility of operational programme–soundness of estimates; Non-respect for recognition criteria by POs–Warning letters and sanctions. Financial correction from 10.3.2014 till 30.6.2016

FLAT RATE

5,00 %

EUR

– 2 274 528,33

0,00

– 2 274 528,33

Fruit and Vegetables - Operational programmes incl withdrawals

2017

Control of eligibility of operational programmes - soundness of estimates - FY 2017 till 30.6.2017 (provisional)

FLAT RATE

2,00 %

EUR

– 1 040 251,20

0,00

– 1 040 251,20

POSEI (2007+)

2013

Error in recognition of producers organisaton

ONE OFF

EUR

– 680 081,66

0,00

– 680 081,66

POSEI (2014+)

2014

Error in recognition of producers organisaton

ONE OFF

EUR

– 1 149 556,00

0,00

– 1 149 556,00

POSEI (2014+)

2015

Error in recognition of producers organisaton

ONE OFF

EUR

– 542 082,76

0,00

– 542 082,76

POSEI (2014+)

2016

Error in recognition of producers organisaton

ONE OFF

EUR

– 537 217,02

0,00

– 537 217,02

Other Direct Aid - POSEI

2013

Inaccurate accounting for certain consignments of bananas FY 2013

FLAT RATE

5,00 %

EUR

– 646 575,60

– 11 309,16

– 635 266,44

Other Direct Aid - POSEI (2014+)

2014

Inaccurate accounting for certain consignments of bananas FY 2014

FLAT RATE

5,00 %

EUR

– 464 167,98

– 905,52

– 463 262,46

Other Direct Aid - POSEI (2014+)

2015

Inaccurate accounting for certain consignments of bananas FY 2015

FLAT RATE

5,00 %

EUR

– 410 793,72

– 11,23

– 410 782,49

Other Direct Aid - POSEI (2014+)

2016

Inaccurate accounting for certain consignments of bananas FY 2016

FLAT RATE

5,00 %

EUR

– 423 898,10

0,00

– 423 898,10

Certification

2014

Lack of diligence in recovery

ONE OFF

EUR

– 111 077,56

0,00

– 111 077,56

Other Direct Aid - POSEI

2012

Transport of sugar cane

ONE OFF

EUR

– 71 021,04

– 1 420,42

– 69 600,62

Other Direct Aid - POSEI

2013

Transport of sugar cane - weakness in administrative checks

FLAT RATE

5,00 %

EUR

– 10 103,99

– 202,08

– 9 901,91

Other Direct Aid - POSEI (2014+)

2014

Transport of sugar cane - weakness in administrative checks

FLAT RATE

5,00 %

EUR

– 7 764,37

0,00

– 7 764,37

Other Direct Aid - POSEI (2014+)

2015

Transport of sugar cane - weakness in administrative checks

FLAT RATE

5,00 %

EUR

– 8 881,29

0,00

– 8 881,29

POSEI (2007+)

2013

TVA

ONE OFF

EUR

– 1 983,23

0,00

– 1 983,23

POSEI (2007+)

2013

Weakness in administrative checks - diversification of local production and breeding animals

FLAT RATE

5,00 %

EUR

– 17 516,82

0,00

– 17 516,82

POSEI (2014+)

2014

Weakness in administrative checks - diversification of local production and breeding animals

FLAT RATE

5,00 %

EUR

– 25 163,93

0,00

– 25 163,93

POSEI (2014+)

2015

Weakness in administrative checks - diversification of local production and breeding animals

FLAT RATE

5,00 %

EUR

– 64 934,16

0,00

– 64 934,16

POSEI (2014+)

2016

Weakness in administrative checks - diversification of local production and breeding animals

FLAT RATE

5,00 %

EUR

– 83 420,37

0,00

– 83 420,37

Total FR:

EUR

– 20 832 336,27

– 34 965,49

– 20 797 370,78

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

GB

Decoupled Direct Aids

2016

Greening controls - CY 2015 (CD and EFA obligations not met)

FLAT RATE

10,00 %

EUR

– 3 642 517,27

0,00

– 3 642 517,27

Decoupled Direct Aids

2017

Greening controls - CY 2015 (CD and EFA obligations not met)

FLAT RATE

10,00 %

EUR

– 44 305,87

0,00

– 44 305,87

Decoupled Direct Aids

2016

Greening controls - CY 2015 (EFA partially met with LLF)

FLAT RATE

7,00 %

EUR

– 3 200 543,02

0,00

– 3 200 543,02

Decoupled Direct Aids

2017

Greening controls - CY 2015 (EFA partially met with LLF)

FLAT RATE

7,00 %

EUR

– 38 929,90

0,00

– 38 929,90

Decoupled Direct Aids

2017

Greening controls - CY 2016 (CD and EFA obligations not met)

FLAT RATE

10,00 %

EUR

– 3 621 231,69

0,00

– 3 621 231,69

Decoupled Direct Aids

2017

Greening controls - CY 2016 (EFA partially met with LLF)

FLAT RATE

7,00 %

EUR

– 3 136 712,96

0,00

– 3 136 712,96

Fruit and Vegetables - Operational Programmes

2013

weaknesses in key controls

FLAT RATE

5,00 %

EUR

– 109 370,05

0,00

– 109 370,05

Fruit and Vegetables - Operational programmes incl withdrawals

2014

weaknesses in key controls (Y2014+)

FLAT RATE

5,00 %

EUR

– 1 623 796,79

0,00

– 1 623 796,79

Fruit and Vegetables - Operational programmes incl withdrawals

2015

weaknesses in key controls (Y2014+)

FLAT RATE

5,00 %

EUR

– 1 064 381,85

0,00

– 1 064 381,85

Decoupled Direct Aids

2016

Weakness in the Maximum Eligible Area for commons in LPIS - CY 2015

FLAT RATE

25,00 %

EUR

– 7 258 777,49

0,00

– 7 258 777,49

Decoupled Direct Aids

2017

Weakness in the Maximum Eligible Area for commons in LPIS - CY 2015

FLAT RATE

25,00 %

EUR

– 89 509,95

0,00

– 89 509,95

Decoupled Direct Aids

2017

Weakness in the Maximum Eligible Area for commons in LPIS - CY 2016

FLAT RATE

25,00 %

EUR

– 7 848 215,53

0,00

– 7 848 215,53

Total GB:

EUR

– 31 678 292,37

0,00

– 31 678 292,37

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

GR

Certification

2015

EAGF Non IACS - sample reviewed in the substantive testing (one-off financial correction)

ONE OFF

EUR

– 6 894,50

0,00

– 6 894,50

Cross-compliance

2010

Execution of overlapping amount

FLAT RATE

2,00 %

EUR

0,00

16 407,60

– 16 407,60

Promotion Measures

2011

incorrection selection procedure of implementing bodies

FLAT RATE

5,00 %

EUR

– 5 463,44

– 85,96

– 5 377,48

Promotion Measures

2012

incorrection selection procedure of implementing bodies

FLAT RATE

5,00 %

EUR

– 56 982,36

– 5 463,23

– 51 519,13

Promotion Measures

2013

incorrection selection procedure of implementing bodies

FLAT RATE

5,00 %

EUR

– 199 382,67

– 10 782,20

– 188 600,47

Promotion Measures

2014

incorrection selection procedure of implementing bodies

FLAT RATE

5,00 %

EUR

– 446 615,37

– 31 823,12

– 414 792,25

Promotion Measures

2015

incorrection selection procedure of implementing bodies

FLAT RATE

5,00 %

EUR

– 518 199,29

0,00

– 518 199,29

Entitlements

2008

national reserve allocation for investors category

FLAT RATE

10,00 %

EUR

– 2 222 531,71

– 1 111 265,86

– 1 111 265,85

Entitlements

2009

national reserve allocation for investors category

FLAT RATE

10,00 %

EUR

– 1 899 562,82

– 1 350 922,24

– 548 640,58

Entitlements

2010

national reserve allocation for investors category

FLAT RATE

10,00 %

EUR

– 2 070 421,87

– 582 247,31

– 1 488 174,56

Total GR:

EUR

– 7 426 054,03

– 3 076 182,32

– 4 349 871,71

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

IT

Accreditation Paying Agency

2016

Bonifica exercise: files not yet analysed and recorded in the debt ledger

ONE OFF

EUR

– 7 904 188,89

0,00

– 7 904 188,89

Wine - Restructuring

2014

Failure to apply an ancillary control established by article 81 of Regulation (EC) No 555/2008

FLAT RATE

2,00 %

EUR

– 328 285,00

0,00

– 328 285,00

Wine - Restructuring

2015

Failure to apply an ancillary control established by article 81 of Regulation (EC) No 555/2008

FLAT RATE

2,00 %

EUR

– 252 870,69

0,00

– 252 870,69

Wine - Restructuring

2015

Weaknesses in the functioning of 1 key control

FLAT RATE

3,00 %

EUR

– 160 237,00

0,00

– 160 237,00

Wine - Restructuring

2016

Weaknesses in the functioning of 1 key control

FLAT RATE

3,00 %

EUR

– 115 639,97

0,00

– 115 639,97

Total IT:

EUR

– 8 761 221,55

0,00

– 8 761 221,55

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

PL

Scrutiny of transactions

2013

2013 05020401 0,5 %

FLAT RATE

0,50 %

EUR

– 267 805,24

0,00

– 267 805,24

Scrutiny of transactions

2013

2013 05020812 0,5 %

FLAT RATE

0,50 %

EUR

– 11 588,62

0,00

– 11 588,62

Scrutiny of transactions

2013

2013 05021001 0,5 %

FLAT RATE

0,50 %

EUR

– 26 058,13

0,00

– 26 058,13

Scrutiny of transactions

2013

2013 05021204 0,5 %

FLAT RATE

0,50 %

EUR

– 18,02

0,00

– 18,02

Scrutiny of transactions

2013

2013 05021208 0,5 %

FLAT RATE

0,50 %

EUR

– 2 800,89

0,00

– 2 800,89

Scrutiny of transactions

2013

2013 05021301 0,5 %

FLAT RATE

0,50 %

EUR

– 12 442,24

0,00

– 12 442,24

Scrutiny of transactions

2013

2013 05021501 0,5 %

FLAT RATE

0,50 %

EUR

– 108,61

0,00

– 108,61

Scrutiny of transactions

2013

2013 05021505 0,5 %

FLAT RATE

0,50 %

EUR

– 326,18

0,00

– 326,18

Scrutiny of transactions

2013

2013 05021506 0,5 %

FLAT RATE

0,50 %

EUR

– 6 168,65

0,00

– 6 168,65

Scrutiny of transactions

2014

2014 05020803 0,5 %

FLAT RATE

0,50 %

EUR

– 1 285,45

0,00

– 1 285,45

Scrutiny of transactions

2014

2014 05020812 0,5 %

FLAT RATE

0,50 %

EUR

– 40 936,59

0,00

– 40 936,59

Scrutiny of transactions

2014

2014 05021208 0,5 %

FLAT RATE

0,50 %

EUR

– 23 250,79

0,00

– 23 250,79

Scrutiny of transactions

2014

2014 6703 0,5 %

FLAT RATE

0,50 %

EUR

– 4 858,66

0,00

– 4 858,66

Scrutiny of transactions

2015

2015 05020803 0,5 %

FLAT RATE

0,50 %

EUR

– 5 790,37

0,00

– 5 790,37

Scrutiny of transactions

2015

2015 05020812 0,5 %

FLAT RATE

0,50 %

EUR

– 754,34

0,00

– 754,34

Scrutiny of transactions

2015

2015 05020899 0,5 %

FLAT RATE

0,50 %

EUR

– 33 551,85

0,00

– 33 551,85

Scrutiny of transactions

2015

2015 05021208 0,5 %

FLAT RATE

0,50 %

EUR

– 261,92

0,00

– 261,92

Scrutiny of transactions

2015

2015 6703 0,5 %

FLAT RATE

0,50 %

EUR

– 8 139,18

0,00

– 8 139,18

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

2014

Quality of on-the-spot checks

FLAT RATE

5,00 %

EUR

– 1 421 755,79

0,00

– 1 421 755,79

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

2015

Quality of on-the-spot checks

FLAT RATE

5,00 %

EUR

– 1 436 426,73

0,00

– 1 436 426,73

Total PL:

EUR

– 3 304 328,25

0,00

– 3 304 328,25

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

RO

Milk - Schoolmilk

2015

Checks of the regular attendance of pupils

ONE OFF

EUR

– 73 375,14

0,00

– 73 375,14

Milk - Schoolmilk

2016

Checks of the regular attendance of pupils

ONE OFF

EUR

– 39 829,05

0,00

– 39 829,05

Certification

2015

Known error in EAGF

ONE OFF

EUR

– 16 464,42

0,00

– 16 464,42

Certification

2015

MLE IN EAGF IACS

ESTIMATED BY AMOUNT

EUR

– 11 570 299,23

– 38 797,64

– 11 531 501,59

Certification

2015

MLE IN EAGF NON-IACS

ESTIMATED BY AMOUNT

EUR

– 618 380,16

– 66 097,23

– 552 282,93

Total RO:

EUR

– 12 318 348,00

– 104 894,87

– 12 213 453,13

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

SE

Milk - Schoolmilk

2015

Non exhautive administrative checks, insufficient quality of on-the-spot ckecks, incorrect calculation of the aid including administrative reductions and penalties

FLAT RATE

5,00 %

EUR

– 21 588,10

0,00

– 21 588,10

Milk - Schoolmilk

2016

Non exhautive administrative checks, insufficient quality of on-the-spot ckecks, incorrect calculation of the aid including administrative reductions and penalties

FLAT RATE

5,00 %

EUR

– 16 214,01

0,00

– 16 214,01

Milk - Schoolmilk

2015

Stockholnm Stad

Non exhautive administrative checks, insufficient quality of on-the-spot ckecks, incorrect calculation of the aid including administrative reductions and penalties

ONE OFF

EUR

– 105 766,50

0,00

– 105 766,50

Total SE:

EUR

– 143 568,61

0,00

– 143 568,61

| Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- |
| EUR | – 92 974 501,85 | – 3 272 594,75 | – 89 701 907,10 |

Currency

Amount

Deductions

Financial Impact

EUR

– 92 974 501,85

– 3 272 594,75

– 89 701 907,10

Budget Item: 6711

| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| BG | Certification | 2016 | CEB/2017/005/BG - MLE in the EAFRD population | ESTIMATED BY AMOUNT | | EUR | – 1 834 947,67 | – 160 347,68 | – 1 674 599,99 |
| | Rural Development EAFRD (2014-2020) measures subject to IACS | 2016 | Identification of reference parcels in a computerised LPIS-GIS with at least the requirements in Article 5 of Regulation 640/2014 (measure 12 of RDP 2014-2020). | ONE OFF | | EUR | – 1 837 276,90 | 0,00 | – 1 837 276,90 |
| | Rural Development EAFRD (2014-2020) measures subject to IACS | 2016 | Identification of reference parcels in a computerised LPIS-GIS with at least the requirements in Article 5 of Regulation 640/2014 (measure 13 of RDP 2014-2020). | ONE OFF | | EUR | – 210 464,02 | 0,00 | – 210 464,02 |
| | Rural Development EAFRD (2014-2020) measures subject to IACS | 2017 | Verification of the compliance with the rules of organic farming (measure 11 of RDP 2014-2020). | EXTRAPOLATED | 3,35 % | EUR | – 606 372,80 | 0,00 | – 606 372,80 |
| | Rural Development EAFRD (2014-2020) measures subject to IACS | 2015 | Verification of the compliance with the rules of organic farming (measure 214 of RDP 2007-2013 and measure 11 of RDP 2014-2020). | EXTRAPOLATED | 3,35 % | EUR | – 292 993,48 | – 5 859,87 | – 287 133,61 |
| | Rural Development EAFRD (2014-2020) measures subject to IACS | 2016 | Verification of the compliance with the rules of organic farming (measure 214 of RDP 2007-2013 and measure 11 of RDP 2014-2020). | EXTRAPOLATED | 3,35 % | EUR | – 571 044,47 | 0,00 | – 571 044,47 |
| | | | | | Total BG: | EUR | – 5 353 099,34 | – 166 207,55 | – 5 186 891,79 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| CZ | Rural Development EAFRD (2014-2020) measures subject to IACS | 2017 | Pre-notification of on-the-spot checks for M214, M10, M11 and M13 in relation to claim year 2016 (paid in financial year 2017) | FLAT RATE | 5,00 % | EUR | – 144 617,10 | 0,00 | – 144 617,10 |
| | Rural Development EAFRD (2014-2020) measures subject to IACS | 2018 | Pre-notification of on-the-spot checks for M214, M10, M11 and M13 in relation to claim year 2016 (paid in financial year 2018) | FLAT RATE | 5,00 % | EUR | – 6 499,55 | 0,00 | – 6 499,55 |
| | | | | | Total CZ: | EUR | – 151 116,65 | 0,00 | – 151 116,65 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| DE | Certification | 2016 | Financial errors in the EAGF and EAFRD population | ONE OFF | | EUR | – 56 042,26 | 0,00 | – 56 042,26 |
| | Certification | 2015 | Known errors (EAFRD non-IACS) | ONE OFF | | EUR | – 20 424,82 | 0,00 | – 20 424,82 |
| | Certification | 2015 | Random errors on the expenditures of EAFRD non IACS | ONE OFF | | EUR | – 226 246,59 | 0,00 | – 226 246,59 |
| | | | | | Total DE: | EUR | – 302 713,67 | 0,00 | – 302 713,67 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| DK | Rural Development EAFRD Axis 4 LEADER (2007-2013) | 2014 | 3 Key Controls deficient and 2 Ancillary Controls absent | FLAT RATE | 10,00 % | EUR | – 1 264 137,31 | – 3 916,77 | – 1 260 220,54 |
| | Rural Development EAFRD Leader | 2015 | 3 Key Controls deficient and 2 Ancillary Controls absent | FLAT RATE | 10,00 % | EUR | – 1 205 474,58 | 0,00 | – 1 205 474,58 |
| | Rural Development EAFRD Leader | 2016 | 3 Key Controls deficient and 2 Ancillary Controls absent | FLAT RATE | 10,00 % | EUR | – 897 168,81 | 0,00 | – 897 168,81 |
| | Certification | 2016 | CEB/2017/024/DK - errors in the EAGF and EAFRD populations | ONE OFF | | EUR | – 3 981,96 | 0,00 | – 3 981,96 |
| | | | | | Total DK: | EUR | – 3 370 762,66 | – 3 916,77 | – 3 366 845,89 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| ES | Certification | 2016 | FINANCIAL ERRORS DETECTED BY THE CB | ONE OFF | | EUR | – 59 731,49 | 0,00 | – 59 731,49 |
| | Rural Development EAFRD Axis 1 - Measures with flat rate support | 2014 | Non-compliance with the priority status requirements | ONE OFF | | EUR | – 63 257,98 | 0,00 | – 63 257,98 |
| | Rural Development EAFRD (2014-2020) Measures with flat-rate support | 2015 | Non-compliance with the priority status requirements | ONE OFF | | EUR | – 197 252,51 | 0,00 | – 197 252,51 |
| | | | | | Total ES: | EUR | – 320 241,98 | 0,00 | – 320 241,98 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| FI | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2011 | Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP | FLAT RATE | 5,00 % | EUR | – 13 572,25 | 0,00 | – 13 572,25 |
| | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2012 | Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP | FLAT RATE | 5,00 % | EUR | – 60 774,73 | 0,00 | – 60 774,73 |
| | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2013 | Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP | FLAT RATE | 5,00 % | EUR | – 164 041,55 | 0,00 | – 164 041,55 |
| | Rural Development EAFRD Investment - public beneficiaries | 2014 | Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP | FLAT RATE | 5,00 % | EUR | – 395 521,13 | 0,00 | – 395 521,13 |
| | Rural Development EAFRD (2014-2020) Investment - public beneficiaries | 2015 | Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP | FLAT RATE | 5,00 % | EUR | – 526 480,02 | 0,00 | – 526 480,02 |
| | Rural Development EAFRD (2014-2020) Investment - public beneficiaries | 2016 | Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP | FLAT RATE | 5,00 % | EUR | – 34 620,08 | 0,00 | – 34 620,08 |
| | | | | | Total FI: | EUR | – 1 195 009,76 | 0,00 | – 1 195 009,76 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| FR | Certification | 2014 | EAFRD financial error No 1 | ONE OFF | | EUR | – 216,18 | 0,00 | – 216,18 |
| | Certification | 2014 | EAFRD financial error No 106 | ONE OFF | | EUR | – 1 089,43 | 0,00 | – 1 089,43 |
| | Certification | 2014 | EAFRD financial error No 131 | ONE OFF | | EUR | – 265,77 | – 25,45 | – 240,32 |
| | Certification | 2014 | EAFRD financial error No 138 | ONE OFF | | EUR | – 3 239,40 | 0,00 | – 3 239,40 |
| | Certification | 2014 | EAFRD financial error No 150 | ONE OFF | | EUR | – 5,73 | 0,00 | – 5,73 |
| | Certification | 2014 | EAFRD financial error No 41 | ONE OFF | | EUR | – 28 132,45 | 0,00 | – 28 132,45 |
| | Certification | 2014 | EAFRD financial error No 49 | ONE OFF | | EUR | – 11,64 | – 1,12 | – 10,52 |
| | Certification | 2014 | EAFRD financial error No 50 | ONE OFF | | EUR | – 2 891,42 | – 276,81 | – 2 614,61 |
| | Certification | 2014 | EAFRD financial error No 51 | ONE OFF | | EUR | – 5 600,00 | – 536,11 | – 5 063,89 |
| | Certification | 2014 | EAFRD financial error No 57 | ONE OFF | | EUR | – 504,51 | – 48,30 | – 456,21 |
| | Certification | 2014 | EAFRD financial error No 60 | ONE OFF | | EUR | – 80 598,00 | 0,00 | – 80 598,00 |
| | Rural Development EAFRD (2014-2020) measures subject to IACS | 2015 | ICHN 2014 - Sufficient quality of on-the-spot controls - appropriate verification of the commitments - assessment of the livestock density during the on-the-spot checks | ESTIMATED BY AMOUNT | | EUR | – 12 710 673,46 | – 8 651 399,66 | – 4 059 273,80 |
| | Certification | 2014 | Lack of diligence in recovery | ONE OFF | | EUR | – 833 708,09 | 0,00 | – 833 708,09 |
| | Rural Development EAFRD (2014-2020) measures subject to IACS | 2015 | PHAE 2014 - Sufficient quality of on-the-spot controls - appropriate verification of the commitments - assessment of the livestock density during the on-the-spot checks | ESTIMATED BY AMOUNT | | EUR | – 1 553 534,09 | – 1 553 534,09 | 0,00 |
| | | | | | Total FR: | EUR | – 15 220 470,17 | – 10 205 821,54 | – 5 014 648,63 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| GB | Rural Development EAFRD Investment - private beneficiaries | 2014 | Deficiencies in verification of Reasonableness of costs (M123, M312) and in in-situ visits (M121, transitional measures) | FLAT RATE | 5,00 % | EUR | – 325 626,46 | 0,00 | – 325 626,46 |
| | Rural Development EAFRD (2014-2020) Investment - private beneficiaries | 2015 | Deficiencies in verification of Reasonableness of costs (M123, M312) and in in-situ visits (M121, transitional measures) | FLAT RATE | 5,00 % | EUR | – 248 414,98 | 0,00 | – 248 414,98 |
| | Rural Development EAFRD (2014-2020) forestry measures | 2016 | Deficiencies in verification of Reasonableness of costs (M123, M312) and in in-situ visits (M121, transitional measures) | FLAT RATE | 5,00 % | EUR | – 3 342,25 | 0,00 | – 3 342,25 |
| | Rural Development EAFRD (2014-2020) Investment - private beneficiaries | 2016 | Deficiencies in verification of Reasonableness of costs (M123, M312) and in in-situ visits (M121, transitional measures) | FLAT RATE | 5,00 % | EUR | – 17 320,23 | 0,00 | – 17 320,23 |
| | Rural Development EAFRD Leader | 2015 | EAFRD non-IACS: sample reviewed in the substantive testing (one-off financial correction)-RD programme 2007-2013 | ONE OFF | | EUR | – 63 131,31 | 0,00 | – 63 131,31 |
| | | | | | Total GB: | EUR | – 657 835,23 | 0,00 | – 657 835,23 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| GR | Certification | 2015 | EAFRD Non IACS - sample reviewed in the substantive testing (one-off financial correction) | ONE OFF | | EUR | – 99 353,26 | – 673,55 | – 98 679,71 |
| | | | | | Total GR: | EUR | – 99 353,26 | – 673,55 | – 98 679,71 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| HU | Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) | 2011 | Deficiencies in key control related to management and control of M142 - duration of support. | ESTIMATED BY AMOUNT | | EUR | – 3 102 022,70 | 0,00 | – 3 102 022,70 |
| | Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) | 2012 | Deficiencies in key control related to management and control of M142 - duration of support. | ESTIMATED BY AMOUNT | | EUR | – 10 804 018,11 | 0,00 | – 10 804 018,11 |
| | Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) | 2013 | Deficiencies in key control related to management and control of M142 - duration of support. | ESTIMATED BY AMOUNT | | EUR | – 5 087 630,41 | 0,00 | – 5 087 630,41 |
| | Rural Development EAFRD (2014-2020) Measures with flat-rate support | 2015 | Deficiencies in key control related to management and control of M142 - duration of support. | ESTIMATED BY AMOUNT | | EUR | – 2 330 804,65 | 0,00 | – 2 330 804,65 |
| | Rural Development EAFRD (2014-2020) Measures with flat-rate support | 2016 | Deficiencies in key control related to management and control of M142 - duration of support. | ESTIMATED BY AMOUNT | | EUR | – 841 528,08 | 0,00 | – 841 528,08 |
| | Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) | 2011 | Deficiencies in key control related to management and control of M142 - eligibility criteria | FLAT RATE | 5,00 % | EUR | – 224 850,19 | – 155 101,14 | – 69 749,05 |
| | Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) | 2012 | Deficiencies in key control related to management and control of M142 - eligibility criteria | FLAT RATE | 5,00 % | EUR | – 695 297,84 | – 540 200,91 | – 155 096,93 |
| | Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) | 2013 | Deficiencies in key control related to management and control of M142 - eligibility criteria | FLAT RATE | 5,00 % | EUR | – 286 488,68 | – 254 381,52 | – 32 107,16 |
| | Rural Development EAFRD Axis 1 - Measures with flat rate support | 2014 | Deficiencies in key controls related to management and control of M142 - eligibility criteria | FLAT RATE | 5,00 % | EUR | – 382 937,22 | – 295 655,73 | – 87 281,49 |
| | Rural Development EAFRD (2014-2020) Measures with flat-rate support | 2015 | Deficiencies in key controls related to management and control of M142 - eligibility criteria | FLAT RATE | 5,00 % | EUR | – 156 267,78 | – 116 540,23 | – 39 727,55 |
| | Rural Development EAFRD (2014-2020) Measures with flat-rate support | 2016 | Deficiencies in key controls related to management and control of M142 - eligibility criteria | FLAT RATE | 5,00 % | EUR | – 48 652,30 | – 42 076,40 | – 6 575,90 |
| | Rural Development EAFRD Axis 1 - Measures with flat rate support | 2014 | deficiency in key control - duration of support | ESTIMATED BY AMOUNT | | EUR | – 5 913 114,58 | 0,00 | – 5 913 114,58 |
| | | | | | Total HU: | EUR | – 29 873 612,54 | – 1 403 955,93 | – 28 469 656,61 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| IT | Accreditation Paying Agency | 2014 | Absence of reperformance controls by Agea on EAFRD IACS | FLAT RATE | 2,00 % | EUR | – 1 359 927,42 | 0,00 | – 1 359 927,42 |
| | Accreditation Paying Agency | 2015 | Absence of reperformance controls by Agea on EAFRD IACS | FLAT RATE | 2,00 % | EUR | – 5 767 406,83 | 0,00 | – 5 767 406,83 |
| | Accreditation Paying Agency | 2016 | Absence of reperformance controls by Agea on EAFRD IACS | FLAT RATE | 2,00 % | EUR | – 3 720 952,06 | 0,00 | – 3 720 952,06 |
| | Accreditation Paying Agency | 2007 | Debt Management: paper files prior to FY2010 not recorded in the system for EAFRD | ONE OFF | | EUR | – 218 915,60 | 0,00 | – 218 915,60 |
| | Accreditation Paying Agency | 2008 | Debt Management: paper files prior to FY2010 not recorded in the system for EAFRD | ONE OFF | | EUR | – 826 684,32 | 0,00 | – 826 684,32 |
| | Accreditation Paying Agency | 2009 | Debt Management: paper files prior to FY2010 not recorded in the system for EAFRD | ONE OFF | | EUR | – 589 631,90 | 0,00 | – 589 631,90 |
| | Accreditation Paying Agency | 2010 | Debt Management: paper files prior to FY2010 not recorded in the system for EAFRD | ONE OFF | | EUR | – 971 562,29 | 0,00 | – 971 562,29 |
| | Rural Development EAFRD (2014-2020) Investment - private beneficiaries | 2015 | Ineligible amounts (fraud) paid to beneficiary L.O. and other projects under M121 approved by the same inspector | ONE OFF | | EUR | – 1 071 801,22 | 0,00 | – 1 071 801,22 |
| | Rural Development EAFRD (2014-2020) Measures with flat-rate support | 2015 | Ineligible amounts (fraud) paid to beneficiary L.O. under M112 | ONE OFF | | EUR | – 21 000,00 | 0,00 | – 21 000,00 |
| | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2011 | Ineligible amounts paid for projects under M121 | FLAT RATE | 2,52 % | EUR | – 91 005,25 | – 91 005,25 | 0,00 |
| | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2012 | Ineligible amounts paid for projects under M121 | FLAT RATE | 2,52 % | EUR | – 30 627,55 | – 30 627,55 | 0,00 |
| | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2013 | Ineligible amounts paid for projects under M121 | FLAT RATE | 2,52 % | EUR | – 236 521,00 | – 236 521,00 | 0,00 |
| | Rural Development EAFRD Investment - private beneficiaries | 2014 | Ineligible amounts paid for projects under M121 | FLAT RATE | 2,52 % | EUR | – 21 659,14 | 0,00 | – 21 659,14 |
| | Rural Development EAFRD (2014-2020) Investment - private beneficiaries | 2015 | Ineligible amounts paid for projects under M121 | FLAT RATE | 2,52 % | EUR | – 514 365,17 | 0,00 | – 514 365,17 |
| | Rural Development EAFRD (2014-2020) Investment - private beneficiaries | 2016 | Ineligible amounts paid for projects under M121 | FLAT RATE | 2,52 % | EUR | – 514 416,77 | 0,00 | – 514 416,77 |
| | Rural Development EAFRD (2014-2020) Investment - private beneficiaries | 2016 | Ineligible amounts paid for transitional expenditure (follow up: projects under M121) | FLAT RATE | 2,52 % | EUR | – 107 498,30 | 0,00 | – 107 498,30 |
| | Rural Development EAFRD (2014-2020) Investment - private beneficiaries | 2017 | Ineligible amounts paid for transitional expenditure (follow up: projects under M121) | FLAT RATE | 2,52 % | EUR | – 164 372,47 | 0,00 | – 164 372,47 |
| | | | | | Total IT: | EUR | – 16 228 347,29 | – 358 153,80 | – 15 870 193,49 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| RO | Rural Development EAFRD Axis 2 (2007-2013, non area related measures) | 2014 | Incorrect payment rates - FY2014 - sub-measure 3a | ONE OFF | | EUR | – 818 013,62 | – 15 198,83 | – 802 814,79 |
| | Rural Development EAFRD Axis 2 (2007-2013, non area related measures) | 2014 | Incorrect payment rates - FY2014 - sub-measure 3b | ONE OFF | | EUR | – 4 576 407,63 | 0,00 | – 4 576 407,63 |
| | Rural Development EAFRD Axis 2 (2007-2013, non area related measures) | 2014 | Incorrect payment rates - FY2014 - sub-measure 4b | ONE OFF | | EUR | – 9 560 314,82 | – 177 632,27 | – 9 382 682,55 |
| | Rural Development EAFRD Axis 2 (2007-2013, non area related measures) | 2014 | Incorrect payment rates - FY2014 - sub-measure 5a | ONE OFF | | EUR | – 1 727 302,80 | – 32 093,58 | – 1 695 209,22 |
| | Rural Development EAFRD (2014-2020) measures subject to IACS | 2015 | Incorrect payment rates - FY2015 - sub-measure 1a | ESTIMATED BY AMOUNT | | EUR | – 5 533 253,66 | 0,00 | – 5 533 253,66 |
| | Rural Development EAFRD (2014-2020) measures subject to IACS | 2015 | Incorrect payment rates - FY2015 - sub-measure 3a | ONE OFF | | EUR | – 1 588 178,57 | 0,00 | – 1 588 178,57 |
| | Rural Development EAFRD (2014-2020) measures subject to IACS | 2015 | Incorrect payment rates - FY2015 - sub-measure 3b | ONE OFF | | EUR | – 4 489 089,72 | 0,00 | – 4 489 089,72 |
| | Rural Development EAFRD (2014-2020) measures subject to IACS | 2015 | Incorrect payment rates - FY2015 - sub-measure 4b | ONE OFF | | EUR | – 10 657 012,37 | 0,00 | – 10 657 012,37 |
| | Rural Development EAFRD (2014-2020) measures subject to IACS | 2015 | Incorrect payment rates - FY2015 - sub-measure 5a | ONE OFF | | EUR | – 2 969 317,38 | 0,00 | – 2 969 317,38 |
| | Rural Development EAFRD (2014-2020) measures subject to IACS | 2016 | Incorrect payment rates - FY2016 - sub-measure 1a | ESTIMATED BY AMOUNT | | EUR | – 7 651 592,95 | 0,00 | – 7 651 592,95 |
| | Rural Development EAFRD (2014-2020) measures subject to IACS | 2016 | Incorrect payment rates - FY2016 - sub-measure 3a | ONE OFF | | EUR | 7 970,40 | 0,00 | 7 970,40 |
| | Rural Development EAFRD (2014-2020) measures subject to IACS | 2016 | Incorrect payment rates - FY2016 - sub-measure 3b | ONE OFF | | EUR | – 1 497,68 | 0,00 | – 1 497,68 |
| | Rural Development EAFRD (2014-2020) measures subject to IACS | 2016 | Incorrect payment rates - FY2016 - sub-measure 4b | ONE OFF | | EUR | – 8 689 604,28 | 0,00 | – 8 689 604,28 |
| | Rural Development EAFRD (2014-2020) measures subject to IACS | 2016 | Incorrect payment rates - FY2016 - sub-measure 5a | ONE OFF | | EUR | – 463 232,49 | 0,00 | – 463 232,49 |
| | Certification | 2014 | Known error in EAFRD IACS | ONE OFF | | EUR | – 60 838,46 | – 304,19 | – 60 534,27 |
| | Certification | 2014 | MLE EAFRD NON-IACS | ESTIMATED BY AMOUNT | | EUR | – 13 424 095,76 | – 722 370,47 | – 12 701 725,29 |
| | Certification | 2014 | MLE EARDF IACS | ESTIMATED BY AMOUNT | | EUR | – 5 447 940,85 | – 7 258,11 | – 5 440 682,74 |
| | Rural Development EAFRD (2014-2020) Measures with flat-rate support | 2015 | weakness in a key control | ONE OFF | | EUR | – 100 833,00 | 0,00 | – 100 833,00 |
| | Rural Development EAFRD (2014-2020) Measures with flat-rate support | 2016 | weakness in a key control | ONE OFF | | EUR | – 64 467,00 | 0,00 | – 64 467,00 |
| | | | | | Total RO: | EUR | – 77 815 022,64 | – 954 857,45 | – 76 860 165,19 |

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

BG

Certification

2016

CEB/2017/005/BG - MLE in the EAFRD population

ESTIMATED BY AMOUNT

EUR

– 1 834 947,67

– 160 347,68

– 1 674 599,99

Rural Development EAFRD (2014-2020) measures subject to IACS

2016

Identification of reference parcels in a computerised LPIS-GIS with at least the requirements in Article 5 of Regulation 640/2014 (measure 12 of RDP 2014-2020).

ONE OFF

EUR

– 1 837 276,90

0,00

– 1 837 276,90

Rural Development EAFRD (2014-2020) measures subject to IACS

2016

Identification of reference parcels in a computerised LPIS-GIS with at least the requirements in Article 5 of Regulation 640/2014 (measure 13 of RDP 2014-2020).

ONE OFF

EUR

– 210 464,02

0,00

– 210 464,02

Rural Development EAFRD (2014-2020) measures subject to IACS

2017

Verification of the compliance with the rules of organic farming (measure 11 of RDP 2014-2020).

EXTRAPOLATED

3,35 %

EUR

– 606 372,80

0,00

– 606 372,80

Rural Development EAFRD (2014-2020) measures subject to IACS

2015

Verification of the compliance with the rules of organic farming (measure 214 of RDP 2007-2013 and measure 11 of RDP 2014-2020).

EXTRAPOLATED

3,35 %

EUR

– 292 993,48

– 5 859,87

– 287 133,61

Rural Development EAFRD (2014-2020) measures subject to IACS

2016

Verification of the compliance with the rules of organic farming (measure 214 of RDP 2007-2013 and measure 11 of RDP 2014-2020).

EXTRAPOLATED

3,35 %

EUR

– 571 044,47

0,00

– 571 044,47

Total BG:

EUR

– 5 353 099,34

– 166 207,55

– 5 186 891,79

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

CZ

Rural Development EAFRD (2014-2020) measures subject to IACS

2017

Pre-notification of on-the-spot checks for M214, M10, M11 and M13 in relation to claim year 2016 (paid in financial year 2017)

FLAT RATE

5,00 %

EUR

– 144 617,10

0,00

– 144 617,10

Rural Development EAFRD (2014-2020) measures subject to IACS

2018

Pre-notification of on-the-spot checks for M214, M10, M11 and M13 in relation to claim year 2016 (paid in financial year 2018)

FLAT RATE

5,00 %

EUR

– 6 499,55

0,00

– 6 499,55

Total CZ:

EUR

– 151 116,65

0,00

– 151 116,65

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

DE

Certification

2016

Financial errors in the EAGF and EAFRD population

ONE OFF

EUR

– 56 042,26

0,00

– 56 042,26

Certification

2015

Known errors (EAFRD non-IACS)

ONE OFF

EUR

– 20 424,82

0,00

– 20 424,82

Certification

2015

Random errors on the expenditures of EAFRD non IACS

ONE OFF

EUR

– 226 246,59

0,00

– 226 246,59

Total DE:

EUR

– 302 713,67

0,00

– 302 713,67

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

DK

Rural Development EAFRD Axis 4 LEADER (2007-2013)

2014

3 Key Controls deficient and 2 Ancillary Controls absent

FLAT RATE

10,00 %

EUR

– 1 264 137,31

– 3 916,77

– 1 260 220,54

Rural Development EAFRD Leader

2015

3 Key Controls deficient and 2 Ancillary Controls absent

FLAT RATE

10,00 %

EUR

– 1 205 474,58

0,00

– 1 205 474,58

Rural Development EAFRD Leader

2016

3 Key Controls deficient and 2 Ancillary Controls absent

FLAT RATE

10,00 %

EUR

– 897 168,81

0,00

– 897 168,81

Certification

2016

CEB/2017/024/DK - errors in the EAGF and EAFRD populations

ONE OFF

EUR

– 3 981,96

0,00

– 3 981,96

Total DK:

EUR

– 3 370 762,66

– 3 916,77

– 3 366 845,89

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

ES

Certification

2016

FINANCIAL ERRORS DETECTED BY THE CB

ONE OFF

EUR

– 59 731,49

0,00

– 59 731,49

Rural Development EAFRD Axis 1 - Measures with flat rate support

2014

Non-compliance with the priority status requirements

ONE OFF

EUR

– 63 257,98

0,00

– 63 257,98

Rural Development EAFRD (2014-2020) Measures with flat-rate support

2015

Non-compliance with the priority status requirements

ONE OFF

EUR

– 197 252,51

0,00

– 197 252,51

Total ES:

EUR

– 320 241,98

0,00

– 320 241,98

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

FI

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

2011

Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP

FLAT RATE

5,00 %

EUR

– 13 572,25

0,00

– 13 572,25

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

2012

Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP

FLAT RATE

5,00 %

EUR

– 60 774,73

0,00

– 60 774,73

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

2013

Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP

FLAT RATE

5,00 %

EUR

– 164 041,55

0,00

– 164 041,55

Rural Development EAFRD Investment - public beneficiaries

2014

Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP

FLAT RATE

5,00 %

EUR

– 395 521,13

0,00

– 395 521,13

Rural Development EAFRD (2014-2020) Investment - public beneficiaries

2015

Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP

FLAT RATE

5,00 %

EUR

– 526 480,02

0,00

– 526 480,02

Rural Development EAFRD (2014-2020) Investment - public beneficiaries

2016

Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP

FLAT RATE

5,00 %

EUR

– 34 620,08

0,00

– 34 620,08

Total FI:

EUR

– 1 195 009,76

0,00

– 1 195 009,76

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

FR

Certification

2014

EAFRD financial error No 1

ONE OFF

EUR

– 216,18

0,00

– 216,18

Certification

2014

EAFRD financial error No 106

ONE OFF

EUR

– 1 089,43

0,00

– 1 089,43

Certification

2014

EAFRD financial error No 131

ONE OFF

EUR

– 265,77

– 25,45

– 240,32

Certification

2014

EAFRD financial error No 138

ONE OFF

EUR

– 3 239,40

0,00

– 3 239,40

Certification

2014

EAFRD financial error No 150

ONE OFF

EUR

– 5,73

0,00

– 5,73

Certification

2014

EAFRD financial error No 41

ONE OFF

EUR

– 28 132,45

0,00

– 28 132,45

Certification

2014

EAFRD financial error No 49

ONE OFF

EUR

– 11,64

– 1,12

– 10,52

Certification

2014

EAFRD financial error No 50

ONE OFF

EUR

– 2 891,42

– 276,81

– 2 614,61

Certification

2014

EAFRD financial error No 51

ONE OFF

EUR

– 5 600,00

– 536,11

– 5 063,89

Certification

2014

EAFRD financial error No 57

ONE OFF

EUR

– 504,51

– 48,30

– 456,21

Certification

2014

EAFRD financial error No 60

ONE OFF

EUR

– 80 598,00

0,00

– 80 598,00

Rural Development EAFRD (2014-2020) measures subject to IACS

2015

ICHN 2014 - Sufficient quality of on-the-spot controls - appropriate verification of the commitments - assessment of the livestock density during the on-the-spot checks

ESTIMATED BY AMOUNT

EUR

– 12 710 673,46

– 8 651 399,66

– 4 059 273,80

Certification

2014

Lack of diligence in recovery

ONE OFF

EUR

– 833 708,09

0,00

– 833 708,09

Rural Development EAFRD (2014-2020) measures subject to IACS

2015

PHAE 2014 - Sufficient quality of on-the-spot controls - appropriate verification of the commitments - assessment of the livestock density during the on-the-spot checks

ESTIMATED BY AMOUNT

EUR

– 1 553 534,09

– 1 553 534,09

0,00

Total FR:

EUR

– 15 220 470,17

– 10 205 821,54

– 5 014 648,63

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

GB

Rural Development EAFRD Investment - private beneficiaries

2014

Deficiencies in verification of Reasonableness of costs (M123, M312) and in in-situ visits (M121, transitional measures)

FLAT RATE

5,00 %

EUR

– 325 626,46

0,00

– 325 626,46

Rural Development EAFRD (2014-2020) Investment - private beneficiaries

2015

Deficiencies in verification of Reasonableness of costs (M123, M312) and in in-situ visits (M121, transitional measures)

FLAT RATE

5,00 %

EUR

– 248 414,98

0,00

– 248 414,98

Rural Development EAFRD (2014-2020) forestry measures

2016

Deficiencies in verification of Reasonableness of costs (M123, M312) and in in-situ visits (M121, transitional measures)

FLAT RATE

5,00 %

EUR

– 3 342,25

0,00

– 3 342,25

Rural Development EAFRD (2014-2020) Investment - private beneficiaries

2016

Deficiencies in verification of Reasonableness of costs (M123, M312) and in in-situ visits (M121, transitional measures)

FLAT RATE

5,00 %

EUR

– 17 320,23

0,00

– 17 320,23

Rural Development EAFRD Leader

2015

EAFRD non-IACS: sample reviewed in the substantive testing (one-off financial correction)-RD programme 2007-2013

ONE OFF

EUR

– 63 131,31

0,00

– 63 131,31

Total GB:

EUR

– 657 835,23

0,00

– 657 835,23

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

GR

Certification

2015

EAFRD Non IACS - sample reviewed in the substantive testing (one-off financial correction)

ONE OFF

EUR

– 99 353,26

– 673,55

– 98 679,71

Total GR:

EUR

– 99 353,26

– 673,55

– 98 679,71

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

HU

Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)

2011

Deficiencies in key control related to management and control of M142 - duration of support.

ESTIMATED BY AMOUNT

EUR

– 3 102 022,70

0,00

– 3 102 022,70

Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)

2012

Deficiencies in key control related to management and control of M142 - duration of support.

ESTIMATED BY AMOUNT

EUR

– 10 804 018,11

0,00

– 10 804 018,11

Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)

2013

Deficiencies in key control related to management and control of M142 - duration of support.

ESTIMATED BY AMOUNT

EUR

– 5 087 630,41

0,00

– 5 087 630,41

Rural Development EAFRD (2014-2020) Measures with flat-rate support

2015

Deficiencies in key control related to management and control of M142 - duration of support.

ESTIMATED BY AMOUNT

EUR

– 2 330 804,65

0,00

– 2 330 804,65

Rural Development EAFRD (2014-2020) Measures with flat-rate support

2016

Deficiencies in key control related to management and control of M142 - duration of support.

ESTIMATED BY AMOUNT

EUR

– 841 528,08

0,00

– 841 528,08

Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)

2011

Deficiencies in key control related to management and control of M142 - eligibility criteria

FLAT RATE

5,00 %

EUR

– 224 850,19

– 155 101,14

– 69 749,05

Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)

2012

Deficiencies in key control related to management and control of M142 - eligibility criteria

FLAT RATE

5,00 %

EUR

– 695 297,84

– 540 200,91

– 155 096,93

Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)

2013

Deficiencies in key control related to management and control of M142 - eligibility criteria

FLAT RATE

5,00 %

EUR

– 286 488,68

– 254 381,52

– 32 107,16

Rural Development EAFRD Axis 1 - Measures with flat rate support

2014

Deficiencies in key controls related to management and control of M142 - eligibility criteria

FLAT RATE

5,00 %

EUR

– 382 937,22

– 295 655,73

– 87 281,49

Rural Development EAFRD (2014-2020) Measures with flat-rate support

2015

Deficiencies in key controls related to management and control of M142 - eligibility criteria

FLAT RATE

5,00 %

EUR

– 156 267,78

– 116 540,23

– 39 727,55

Rural Development EAFRD (2014-2020) Measures with flat-rate support

2016

Deficiencies in key controls related to management and control of M142 - eligibility criteria

FLAT RATE

5,00 %

EUR

– 48 652,30

– 42 076,40

– 6 575,90

Rural Development EAFRD Axis 1 - Measures with flat rate support

2014

deficiency in key control - duration of support

ESTIMATED BY AMOUNT

EUR

– 5 913 114,58

0,00

– 5 913 114,58

Total HU:

EUR

– 29 873 612,54

– 1 403 955,93

– 28 469 656,61

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

IT

Accreditation Paying Agency

2014

Absence of reperformance controls by Agea on EAFRD IACS

FLAT RATE

2,00 %

EUR

– 1 359 927,42

0,00

– 1 359 927,42

Accreditation Paying Agency

2015

Absence of reperformance controls by Agea on EAFRD IACS

FLAT RATE

2,00 %

EUR

– 5 767 406,83

0,00

– 5 767 406,83

Accreditation Paying Agency

2016

Absence of reperformance controls by Agea on EAFRD IACS

FLAT RATE

2,00 %

EUR

– 3 720 952,06

0,00

– 3 720 952,06

Accreditation Paying Agency

2007

Debt Management: paper files prior to FY2010 not recorded in the system for EAFRD

ONE OFF

EUR

– 218 915,60

0,00

– 218 915,60

Accreditation Paying Agency

2008

Debt Management: paper files prior to FY2010 not recorded in the system for EAFRD

ONE OFF

EUR

– 826 684,32

0,00

– 826 684,32

Accreditation Paying Agency

2009

Debt Management: paper files prior to FY2010 not recorded in the system for EAFRD

ONE OFF

EUR

– 589 631,90

0,00

– 589 631,90

Accreditation Paying Agency

2010

Debt Management: paper files prior to FY2010 not recorded in the system for EAFRD

ONE OFF

EUR

– 971 562,29

0,00

– 971 562,29

Rural Development EAFRD (2014-2020) Investment - private beneficiaries

2015

Ineligible amounts (fraud) paid to beneficiary L.O. and other projects under M121 approved by the same inspector

ONE OFF

EUR

– 1 071 801,22

0,00

– 1 071 801,22

Rural Development EAFRD (2014-2020) Measures with flat-rate support

2015

Ineligible amounts (fraud) paid to beneficiary L.O. under M112

ONE OFF

EUR

– 21 000,00

0,00

– 21 000,00

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

2011

Ineligible amounts paid for projects under M121

FLAT RATE

2,52 %

EUR

– 91 005,25

– 91 005,25

0,00

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

2012

Ineligible amounts paid for projects under M121

FLAT RATE

2,52 %

EUR

– 30 627,55

– 30 627,55

0,00

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

2013

Ineligible amounts paid for projects under M121

FLAT RATE

2,52 %

EUR

– 236 521,00

– 236 521,00

0,00

Rural Development EAFRD Investment - private beneficiaries

2014

Ineligible amounts paid for projects under M121

FLAT RATE

2,52 %

EUR

– 21 659,14

0,00

– 21 659,14

Rural Development EAFRD (2014-2020) Investment - private beneficiaries

2015

Ineligible amounts paid for projects under M121

FLAT RATE

2,52 %

EUR

– 514 365,17

0,00

– 514 365,17

Rural Development EAFRD (2014-2020) Investment - private beneficiaries

2016

Ineligible amounts paid for projects under M121

FLAT RATE

2,52 %

EUR

– 514 416,77

0,00

– 514 416,77

Rural Development EAFRD (2014-2020) Investment - private beneficiaries

2016

Ineligible amounts paid for transitional expenditure (follow up: projects under M121)

FLAT RATE

2,52 %

EUR

– 107 498,30

0,00

– 107 498,30

Rural Development EAFRD (2014-2020) Investment - private beneficiaries

2017

Ineligible amounts paid for transitional expenditure (follow up: projects under M121)

FLAT RATE

2,52 %

EUR

– 164 372,47

0,00

– 164 372,47

Total IT:

EUR

– 16 228 347,29

– 358 153,80

– 15 870 193,49

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

RO

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

2014

Incorrect payment rates - FY2014 - sub-measure 3a

ONE OFF

EUR

– 818 013,62

– 15 198,83

– 802 814,79

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

2014

Incorrect payment rates - FY2014 - sub-measure 3b

ONE OFF

EUR

– 4 576 407,63

0,00

– 4 576 407,63

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

2014

Incorrect payment rates - FY2014 - sub-measure 4b

ONE OFF

EUR

– 9 560 314,82

– 177 632,27

– 9 382 682,55

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

2014

Incorrect payment rates - FY2014 - sub-measure 5a

ONE OFF

EUR

– 1 727 302,80

– 32 093,58

– 1 695 209,22

Rural Development EAFRD (2014-2020) measures subject to IACS

2015

Incorrect payment rates - FY2015 - sub-measure 1a

ESTIMATED BY AMOUNT

EUR

– 5 533 253,66

0,00

– 5 533 253,66

Rural Development EAFRD (2014-2020) measures subject to IACS

2015

Incorrect payment rates - FY2015 - sub-measure 3a

ONE OFF

EUR

– 1 588 178,57

0,00

– 1 588 178,57

Rural Development EAFRD (2014-2020) measures subject to IACS

2015

Incorrect payment rates - FY2015 - sub-measure 3b

ONE OFF

EUR

– 4 489 089,72

0,00

– 4 489 089,72

Rural Development EAFRD (2014-2020) measures subject to IACS

2015

Incorrect payment rates - FY2015 - sub-measure 4b

ONE OFF

EUR

– 10 657 012,37

0,00

– 10 657 012,37

Rural Development EAFRD (2014-2020) measures subject to IACS

2015

Incorrect payment rates - FY2015 - sub-measure 5a

ONE OFF

EUR

– 2 969 317,38

0,00

– 2 969 317,38

Rural Development EAFRD (2014-2020) measures subject to IACS

2016

Incorrect payment rates - FY2016 - sub-measure 1a

ESTIMATED BY AMOUNT

EUR

– 7 651 592,95

0,00

– 7 651 592,95

Rural Development EAFRD (2014-2020) measures subject to IACS

2016

Incorrect payment rates - FY2016 - sub-measure 3a

ONE OFF

EUR

7 970,40

0,00

7 970,40

Rural Development EAFRD (2014-2020) measures subject to IACS

2016

Incorrect payment rates - FY2016 - sub-measure 3b

ONE OFF

EUR

– 1 497,68

0,00

– 1 497,68

Rural Development EAFRD (2014-2020) measures subject to IACS

2016

Incorrect payment rates - FY2016 - sub-measure 4b

ONE OFF

EUR

– 8 689 604,28

0,00

– 8 689 604,28

Rural Development EAFRD (2014-2020) measures subject to IACS

2016

Incorrect payment rates - FY2016 - sub-measure 5a

ONE OFF

EUR

– 463 232,49

0,00

– 463 232,49

Certification

2014

Known error in EAFRD IACS

ONE OFF

EUR

– 60 838,46

– 304,19

– 60 534,27

Certification

2014

MLE EAFRD NON-IACS

ESTIMATED BY AMOUNT

EUR

– 13 424 095,76

– 722 370,47

– 12 701 725,29

Certification

2014

MLE EARDF IACS

ESTIMATED BY AMOUNT

EUR

– 5 447 940,85

– 7 258,11

– 5 440 682,74

Rural Development EAFRD (2014-2020) Measures with flat-rate support

2015

weakness in a key control

ONE OFF

EUR

– 100 833,00

0,00

– 100 833,00

Rural Development EAFRD (2014-2020) Measures with flat-rate support

2016

weakness in a key control

ONE OFF

EUR

– 64 467,00

0,00

– 64 467,00

Total RO:

EUR

– 77 815 022,64

– 954 857,45

– 76 860 165,19

| Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- |
| EUR | – 150 587 585,19 | – 13 093 586,59 | – 137 493 998,60 |

Currency

Amount

Deductions

Financial Impact

EUR

– 150 587 585,19

– 13 093 586,59

– 137 493 998,60

Budget Item: 05040501

| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FR | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2011 | Reimbursement following judgment in case T-518/15 (audit RD2/2012/005/FR) | FLAT RATE | 10,00 % | EUR | 9 284 320,89 | 18 568,64 | 9 265 752,25 |
| | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2012 | Reimbursement following judgment in case T-518/15 (audit RD2/2012/005/FR) | FLAT RATE | 10,00 % | EUR | 17 853 829,20 | 35 707,65 | 17 818 121,55 |
| | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2013 | Reimbursement following judgment in case T-518/15 (audit RD2/2012/005/FR) | FLAT RATE | 10,00 % | EUR | 20 063 817,86 | 40 127,63 | 20 023 690,23 |
| | | | | | Total FR: | EUR | 47 201 967,95 | 94 403,92 | 47 107 564,03 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| RO | Rural Development EAFRD (2014-2020) measures subject to IACS | 2016 | Financial effect of Commission Decision C(2016)3342 which reduced the interim payments related to the expenditure made in the period between 16 October 2015 and 31 December 2015 | ONE OFF | | EUR | | – 8 584 818,55 | 8 584 818,55 |
| | Rural Development EAFRD (2014-2020) measures subject to IACS | 2015 | Financial effect of Commission Decision C(2016)3342 which reduced the interim payments related to the expenditure made in the period between 1 July 2015 and 15 October 2015 | ONE OFF | | EUR | | – 2 740 099,09 | 2 740 099,09 |
| | | | | | Total RO: | EUR | | – 11 324 917,64 | 11 324 917,64 |

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

FR

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

2011

Reimbursement following judgment in case T-518/15 (audit RD2/2012/005/FR)

FLAT RATE

10,00 %

EUR

9 284 320,89

18 568,64

9 265 752,25

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

2012

Reimbursement following judgment in case T-518/15 (audit RD2/2012/005/FR)

FLAT RATE

10,00 %

EUR

17 853 829,20

35 707,65

17 818 121,55

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

2013

Reimbursement following judgment in case T-518/15 (audit RD2/2012/005/FR)

FLAT RATE

10,00 %

EUR

20 063 817,86

40 127,63

20 023 690,23

Total FR:

EUR

47 201 967,95

94 403,92

47 107 564,03

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

RO

Rural Development EAFRD (2014-2020) measures subject to IACS

2016

Financial effect of Commission Decision C(2016)3342 which reduced the interim payments related to the expenditure made in the period between 16 October 2015 and 31 December 2015

ONE OFF

EUR

– 8 584 818,55

8 584 818,55

Rural Development EAFRD (2014-2020) measures subject to IACS

2015

Financial effect of Commission Decision C(2016)3342 which reduced the interim payments related to the expenditure made in the period between 1 July 2015 and 15 October 2015

ONE OFF

EUR

– 2 740 099,09

2 740 099,09

Total RO:

EUR

– 11 324 917,64

11 324 917,64

| Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- |
| EUR | 47 201 967,95 | – 11 230 513,72 | 58 432 481,67 |

Currency

Amount

Deductions

Financial Impact

EUR

47 201 967,95

– 11 230 513,72

58 432 481,67

Budget Item: 05046001

| RO | Rural Development EAFRD (2014-2020) measures subject to IACS | 2016 | Financial effect of Commission Decision C(2017)6061 which suspended the interim payments related to the expenditure made in the period between 1 July 2016 and 15 October 2016 | ONE OFF | | EUR | | – 5 775 525,93 | 5 775 525,93 |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| | | | | | Total RO: | EUR | | – 5 775 525,93 | 5 775 525,93 |

RO

Rural Development EAFRD (2014-2020) measures subject to IACS

2016

Financial effect of Commission Decision C(2017)6061 which suspended the interim payments related to the expenditure made in the period between 1 July 2016 and 15 October 2016

ONE OFF

EUR

– 5 775 525,93

5 775 525,93

Total RO:

EUR

– 5 775 525,93

5 775 525,93

| Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- |
| EUR | | – 5 775 525,93 | 5 775 525,93 |

Currency

Amount

Deductions

Financial Impact

EUR

– 5 775 525,93

5 775 525,93

---