# L_2018298EN.01003401.xml

| 23.11.2018 | EN | Official Journal of the European Union | L 298/34 |
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23.11.2018

EN

Official Journal of the European Union

L 298/34

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COMMISSION IMPLEMENTING DECISION (EU) 2018/1841

of 16 November 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) 7424)

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

THE EUROPEAN COMMISSION,

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

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

After consulting the Committee on the Agricultural Funds,

Whereas:

| (1) | In accordance with Article 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 21 September 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 21 September 2018,

HAS ADOPTED THIS DECISION:

Article 1

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

Article 2

This Decision is addressed to the Kingdom of Belgium, the Czech Republic, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, Hungary, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Slovak Republic, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland.

Done at Brussels, 16 November 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)5554158

3

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ANNEX

Decision: 58

Budget Item: 05040501

| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| HU | Cross-compliance | 2010 | Reimbursement following judgment in case T-505/15 | FLAT RATE | 2,00 % | EUR | 12 689,17 | 0,00 | 12 689,17 |
| | Cross-compliance | 2011 | Reimbursement following judgment in case T-505/15 | FLAT RATE | 2,00 % | EUR | 40 798,58 | 0,00 | 40 798,58 |
| | | | | | Total HU: | EUR | 53 487,75 | 0,00 | 53 487,75 |

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

HU

Cross-compliance

2010

Reimbursement following judgment in case T-505/15

FLAT RATE

2,00 %

EUR

12 689,17

0,00

12 689,17

Cross-compliance

2011

Reimbursement following judgment in case T-505/15

FLAT RATE

2,00 %

EUR

40 798,58

0,00

40 798,58

Total HU:

EUR

53 487,75

0,00

53 487,75

| Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- |
| EUR | 53 487,75 | 0,00 | 53 487,75 |

Currency

Amount

Deductions

Financial Impact

EUR

53 487,75

0,00

53 487,75

Budget Item: 05070107

| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| CZ | Wine - Restructuring | 2010 | Reimbursement following judgment in case C-4/17P | ONE OFF | | EUR | 690 350,42 | 0,00 | 690 350,42 |
| | Wine - Restructuring | 2011 | Reimbursement following judgment in case C-4/17P | ONE OFF | | EUR | 865 307,63 | 0,00 | 865 307,63 |
| | Wine - Restructuring | 2012 | Reimbursement following judgment in case C-4/17P | ONE OFF | | EUR | 567 540,99 | 0,00 | 567 540,99 |
| | | | | | Total CZ: | EUR | 2 123 199,04 | 0,00 | 2 123 199,04 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| HU | Cross-compliance | 2010 | Reimbursement following judgment in case T-505/15 | FLAT RATE | 2,00 % | EUR | 331 308,92 | 0,00 | 331 308,92 |
| | Cross-compliance | 2011 | Reimbursement following judgment in case T-505/15 | FLAT RATE | 2,00 % | EUR | 169 536,16 | 0,00 | 169 536,16 |
| | | | | | Total HU: | EUR | 500 845,08 | 0,00 | 500 845,08 |

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

CZ

Wine - Restructuring

2010

Reimbursement following judgment in case C-4/17P

ONE OFF

EUR

690 350,42

0,00

690 350,42

Wine - Restructuring

2011

Reimbursement following judgment in case C-4/17P

ONE OFF

EUR

865 307,63

0,00

865 307,63

Wine - Restructuring

2012

Reimbursement following judgment in case C-4/17P

ONE OFF

EUR

567 540,99

0,00

567 540,99

Total CZ:

EUR

2 123 199,04

0,00

2 123 199,04

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

HU

Cross-compliance

2010

Reimbursement following judgment in case T-505/15

FLAT RATE

2,00 %

EUR

331 308,92

0,00

331 308,92

Cross-compliance

2011

Reimbursement following judgment in case T-505/15

FLAT RATE

2,00 %

EUR

169 536,16

0,00

169 536,16

Total HU:

EUR

500 845,08

0,00

500 845,08

| Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- |
| EUR | 2 624 044,12 | 0,00 | 2 624 044,12 |

Currency

Amount

Deductions

Financial Impact

EUR

2 624 044,12

0,00

2 624 044,12

Budget Item: 6701

| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| AT | Certification | 2016 | CEB/2017/002/AT export refunds debt management | ONE OFF | | EUR | – 560 013,80 | 0,00 | – 560 013,80 |
| | Entitlements | 2016 | Deficiency regarding active farmer status under Art. 9(2) of R.1307/2013 - BPS | ONE OFF | | EUR | – 11 131,04 | 0,00 | – 11 131,04 |
| | Entitlements | 2017 | Deficiency regarding active farmer status under Art. 9(2) of R.1307/2013 - BPS | ESTIMATED BY PERCENTAGE | 0,47 % | EUR | – 342 311,27 | 0,00 | – 342 311,27 |
| | Decoupled Direct Aids | 2016 | Deficiency regarding active farmer status under Art. 9(2) of R.1307/2013 - Greening | ONE OFF | | EUR | – 9 144,07 | 0,00 | – 9 144,07 |
| | Decoupled Direct Aids | 2017 | Deficiency regarding active farmer status under Art. 9(2) of R.1307/2013 - Greening & YF | ESTIMATED BY PERCENTAGE | 0,47 % | EUR | – 161 606,01 | 0,00 | – 161 606,01 |
| | Voluntary Coupled Support | 2017 | Deficiency regarding active farmer status under Art. 9(2) of R.1307/2013 - VCS | ESTIMATED BY PERCENTAGE | 0,47 % | EUR | – 6 670,62 | 0,00 | – 6 670,62 |
| | Entitlements | 2016 | Value of PE allocated in 2015 too high - Art (26) of R.1307/2013 - Impact on BPS | ONE OFF | | EUR | – 153 513,73 | 0,00 | – 153 513,73 |
| | Entitlements | 2017 | Value of PE allocated in 2015 too high - Art (26) of R.1307/2013 - Impact on BPS | ONE OFF | | EUR | – 108 909,33 | 0,00 | – 108 909,33 |
| | Decoupled Direct Aids | 2016 | Value of PE allocated in 2015 too high - Art (26) of R.1307/2013 - Impact on Greening | ONE OFF | | EUR | – 69 228,19 | 0,00 | – 69 228,19 |
| | Decoupled Direct Aids | 2017 | Value of PE allocated in 2015 too high - Art (26) of R.1307/2013 - Impact on Greening | ONE OFF | | EUR | – 49 113,49 | 0,00 | – 49 113,49 |
| | | | | | Total AT: | EUR | – 1 471 641,55 | 0,00 | – 1 471 641,55 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| BE | Certification | 2016 | Known error | ONE OFF | | EUR | – 1 146 110,05 | 0,00 | – 1 146 110,05 |
| | Certification | 2016 | MLE EAGF IACS for FY 2016 | ESTIMATED BY AMOUNT | | EUR | – 503 815,42 | 0,00 | – 503 815,42 |
| | Certification | 2016 | MLE EAGF NON-IACS for FY 2016 | ESTIMATED BY AMOUNT | | EUR | – 24 246,22 | 0,00 | – 24 246,22 |
| | | | | | Total BE: | EUR | – 1 674 171,69 | 0,00 | – 1 674 171,69 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| DE | Certification | 2016 | EAGF - audit case no 24 | ONE OFF | | EUR | – 130,09 | 0,00 | – 130,09 |
| | Certification | 2016 | EAGF - audit case no 31 | ONE OFF | | EUR | – 169,23 | 0,00 | – 169,23 |
| | Certification | 2016 | EAGF - audit case no 4 | ONE OFF | | EUR | – 413,58 | 0,00 | – 413,58 |
| | | | | | Total DE: | EUR | – 712,90 | 0,00 | – 712,90 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| ES | Certification | 2016 | EAGF random errors | ONE OFF | | EUR | – 15 926,15 | 0,00 | – 15 926,15 |
| | Certification | 2016 | Known error EAGF | ONE OFF | | EUR | – 51,52 | 0,00 | – 51,52 |
| | Decoupled Direct Aids | 2016 | Late classical controls - claim year 2015 | ONE OFF | | EUR | – 28 661,51 | 0,00 | – 28 661,51 |
| | Certification | 2016 | Random errors EAGF | ONE OFF | | EUR | – 155 560,07 | 0,00 | – 155 560,07 |
| | Decoupled Direct Aids | 2016 | Risk based sample - CwRS CY2015 | FLAT RATE | 5,00 % | EUR | – 194 370,47 | 0,00 | – 194 370,47 |
| | Decoupled Direct Aids | 2017 | Risk based sample - CwRS CY2016 | FLAT RATE | 5,00 % | EUR | – 131 651,65 | 0,00 | – 131 651,65 |
| | | | | | Total ES: | EUR | – 526 221,37 | 0,00 | – 526 221,37 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| FR | Voluntary Coupled Support | 2016 | CY 2015 - Measure 7, 30 and 24 | ONE OFF | | EUR | – 6 287 259,89 | 0,00 | – 6 287 259,89 |
| | Voluntary Coupled Support | 2017 | CY 2016 - VCS M30 | ONE OFF | | EUR | – 31 114,24 | 0,00 | – 31 114,24 |
| | Voluntary Coupled Support | 2017 | CY 2016 - VCS M7 | ONE OFF | | EUR | – 28 400 982,41 | 0,00 | – 28 400 982,41 |
| | Cross-compliance | 2014 | DP (SMR 1, 2, 5 not checked) | FLAT RATE | 2,00 % | EUR | – 15 559 062,85 | – 403 995,73 | – 15 155 067,12 |
| | Cross-compliance | 2013 | Wine (SMR 1, 2, 5 not checked) | FLAT RATE | 2,00 % | EUR | – 146 334,72 | 0,00 | – 146 334,72 |
| | | | | | Total FR: | EUR | – 50 424 754,11 | – 403 995,73 | – 50 020 758,38 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| GB | Cross-compliance | 2015 | DP - CY 2014 - Deficient OTSC | FLAT RATE | 2,00 % | EUR | – 3 864 246,24 | – 77 151,09 | – 3 787 095,15 |
| | Cross-compliance | 2016 | DP - CY 2015 - Deficient OTSC | FLAT RATE | 2,00 % | EUR | – 3 820 007,23 | – 1 269 622,79 | – 2 550 384,44 |
| | Cross-compliance | 2017 | DP CY 2016 | FLAT RATE | 2,00 % | EUR | – 3 881 716,38 | – 1 261 994,04 | – 2 619 722,34 |
| | | | | | Total GB: | EUR | – 11 565 969,85 | – 2 608 767,92 | – 8 957 201,93 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| GR | Entitlements | 2017 | Active farmer requirement - connected companies - CY 2016 | ONE OFF | | EUR | – 19 734,00 | 0,00 | – 19 734,00 |
| | Entitlements | 2016 | CY 2015 - farmers receiving PE from NR on the basis of area leased in 2010 - BPS | FLAT RATE | 10,00 % | EUR | – 45 625,62 | 0,00 | – 45 625,62 |
| | Decoupled Direct Aids | 2016 | CY 2015 - Farmers receiving PE from NR on the basis of area leased in 2010 - GREENING | FLAT RATE | 10,00 % | EUR | – 21 809,05 | 0,00 | – 21 809,05 |
| | Decoupled Direct Aids | 2016 | CY 2015 - Farmers receiving PE from NR on the basis of area leased in 2010 - YF | FLAT RATE | 10,00 % | EUR | – 1 147,73 | 0,00 | – 1 147,73 |
| | Entitlements | 2016 | CY 2015 - Farmers who did not declare sufficient eligible area for conversion - BPS | ONE OFF | | EUR | – 23 681,89 | 0,00 | – 23 681,89 |
| | Decoupled Direct Aids | 2016 | CY 2015 - Farmers who did not declare sufficient eligible land for conversion - GREENING | ONE OFF | | EUR | – 11 319,95 | 0,00 | – 11 319,95 |
| | Entitlements | 2017 | CY 2016 - Farmers receiving PE from NR on the basis of area leased in 2010 - BPS | FLAT RATE | 10,00 % | EUR | – 47 341,78 | 0,00 | – 47 341,78 |
| | Decoupled Direct Aids | 2017 | CY 2016 - Farmers receiving PE from NR on the basis of area leased in 2010 - GREENING | FLAT RATE | 10,00 % | EUR | – 23 339,50 | 0,00 | – 23 339,50 |
| | Entitlements | 2017 | CY 2016 - Farmers who did not declare sufficient eligible land for conversion - BPS | ONE OFF | | EUR | – 19 336,09 | 0,00 | – 19 336,09 |
| | Decoupled Direct Aids | 2017 | CY 2016 - Farmers who did not declare sufficient eligible land for conversion - GREENING | ONE OFF | | EUR | – 9 532,69 | 0,00 | – 9 532,69 |
| | Decoupled Direct Aids | 2016 | Weaknesses in LPIS Update | FLAT RATE | 2,00 % | EUR | – 12 342 563,07 | 0,00 | – 12 342 563,07 |
| | Decoupled Direct Aids | 2017 | Weaknesses in LPIS Update | FLAT RATE | 2,00 % | EUR | – 12 060 282,13 | 0,00 | – 12 060 282,13 |
| | Decoupled Direct Aids | 2017 | Weakness in Greening controls | ONE OFF | | EUR | – 385,10 | – 134,79 | – 250,31 |
| | Decoupled Direct Aids | 2016 | Weakness in the OTSC control of parcels BPS | ONE OFF | | EUR | – 541 695,17 | – 189 593,31 | – 352 101,86 |
| | Decoupled Direct Aids | 2017 | Weakness in the OTSC control of parcels BPS | ONE OFF | | EUR | – 148 063,37 | – 51 822,18 | – 96 241,19 |
| | | | | | Total GR: | EUR | – 25 315 857,14 | – 241 550,28 | – 25 074 306,86 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| HR | Clearance of Accounts - Financial Clearance | 2016 | Errors identified by the CB in the context of financial clearance (EAGF) | ONE OFF | | EUR | – 106,70 | 0,00 | – 106,70 |
| | | | | | Total HR: | EUR | – 106,70 | 0,00 | – 106,70 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| HU | Certification | 2016 | EAGF - Financial error | ONE OFF | | EUR | – 354 521,31 | 0,00 | – 354 521,31 |
| | Certification | 2014 | EAGF - Known error (FY2014) | ONE OFF | | EUR | – 411 055,08 | 0,00 | – 411 055,08 |
| | Certification | 2015 | EAGF - Known error (FY2015) | ONE OFF | | EUR | – 229 160,00 | 0,00 | – 229 160,00 |
| | | | | | Total HU: | EUR | – 994 736,39 | 0,00 | – 994 736,39 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| IT | Certification | 2016 | Known errors for EAGF identified by the CB | ONE OFF | | EUR | – 58 736,48 | 0,00 | – 58 736,48 |
| | | | | | Total IT: | EUR | – 58 736,48 | 0,00 | – 58 736,48 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| PL | Fruit and Vegetables - Exceptional support measures | 2015 | Deficiency 1 in the checks to establish eligibility of the aid (key control): aid paid directly to PO members | ONE OFF | | EUR | – 862 313,80 | 0,00 | – 862 313,80 |
| | Fruit and Vegetables - Exceptional support measures | 2016 | Deficiency 1 in the checks to establish eligibility of the aid (key control): aid paid directly to PO members | ONE OFF | | EUR | – 626 391,41 | 0,00 | – 626 391,41 |
| | Fruit and Vegetables - Exceptional support measures | 2015 | Deficiency 2 in the checks to establish eligibility of the aid (key control): change of operation after notification. R. 932.2014 only. | ONE OFF | | EUR | – 1 225 249,40 | 0,00 | – 1 225 249,40 |
| | Fruit and Vegetables - Pre-recognised Producer Groups | 2015 | Known error in the EAGF non-IACS population | ONE OFF | | EUR | – 20 800 842,75 | – 20 800 842,75 | 0,00 |
| | | | | | Total PL: | EUR | – 23 514 797,36 | – 20 800 842,75 | – 2 713 954,61 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| PT | Cross-compliance | 2014 | DP - CY 2013 - Deficient checks of SMRs 2, 7, 8, 9, 11, 12, 16-18 - Missing GAEC ‘Crop rotation’ - Tolerances and leniency of the sanctioning system | FLAT RATE | 5,00 % | EUR | – 378 534,63 | – 1 984,14 | – 376 550,49 |
| | Cross-compliance | 2015 | DP - CY 2014 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Missing GAEC ‘Crop rotation’ - Tolerances and leniency of the sanctioning system | FLAT RATE | 5,00 % | EUR | – 3 117 345,35 | – 103 874,64 | – 3 013 470,71 |
| | Cross-compliance | 2016 | DP - CY 2015 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Tolerances and leniency of the sanctioning system | FLAT RATE | 5,00 % | EUR | – 3 042 569,54 | – 78 338,31 | – 2 964 231,23 |
| | Cross-compliance | 2017 | DP - CY 2016 - Tolerances and leniency of the sanctioning system | ONE OFF | | EUR | – 152 766,08 | 0,00 | – 152 766,08 |
| | Cross-compliance | 2014 | Wine - CY 2015 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Tolerances and leniency of the sanctioning system | FLAT RATE | 5,00 % | EUR | – 215 486,92 | – 4 309,74 | – 211 177,18 |
| | Cross-compliance | 2015 | Wine - CY 2015 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Tolerances and leniency of the sanctioning system | FLAT RATE | 5,00 % | EUR | – 35 761,53 | – 715,23 | – 35 046,30 |
| | | | | | Total PT: | EUR | – 6 942 464,05 | – 189 222,06 | – 6 753 241,99 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| SE | Fruit and Vegetables - Operational programmes incl withdrawals | 2015 | Absence and one off | FLAT RATE | 5,00 % | EUR | – 219 136,75 | – 36 866,25 | – 182 270,50 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2015 | Absence and one off | ONE OFF | | EUR | – 737 325,02 | 0,00 | – 737 325,02 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2016 | Absence and one off | FLAT RATE | 5,00 % | EUR | – 235 899,86 | – 36 510,52 | – 199 389,34 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2016 | Absence and one off | ONE OFF | | EUR | – 730 210,41 | 0,00 | – 730 210,41 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2017 | Absence and one off | FLAT RATE | 5,00 % | EUR | – 138 560,74 | – 4 203,58 | – 134 357,16 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2017 | Absence and one off | ONE OFF | | EUR | – 84 071,64 | 0,00 | – 84 071,64 |
| | | | | | Total SE: | EUR | – 2 145 204,42 | – 77 580,35 | – 2 067 624,07 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| SK | Cross-compliance | 2015 | DP - CY 2014 - Deficient scope of checks of GAEC 5 | FLAT RATE | 5,00 % | EUR | – 14 259,15 | – 42,85 | – 14 216,30 |
| | Cross-compliance | 2015 | DP - CY 2014 - Leniency of the sanctioning system | ONE OFF | | EUR | – 1 063 858,34 | 0,00 | – 1 063 858,34 |
| | Cross-compliance | 2016 | DP - CY 2015 - Deficient scope of checks of GAEC 5 | FLAT RATE | 5,00 % | EUR | – 5 536,83 | – 38,61 | – 5 498,22 |
| | Cross-compliance | 2016 | DP - CY 2015 - Leniency of the sanctioning system | ONE OFF | | EUR | – 1 176 670,25 | 0,00 | – 1 176 670,25 |
| | Cross-compliance | 2017 | DP - CY 2016 - Deficient scope of checks of GAEC 5 | FLAT RATE | 5,00 % | EUR | – 9 990,33 | – 87,11 | – 9 903,22 |
| | Cross-compliance | 2017 | DP - CY 2016 - Leniency of the sanctioning system | ONE OFF | | EUR | – 1 407 765,37 | 0,00 | – 1 407 765,37 |
| | | | | | Total SK: | EUR | – 3 678 080,27 | – 168,57 | – 3 677 911,70 |

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

AT

Certification

2016

CEB/2017/002/AT export refunds debt management

ONE OFF

EUR

– 560 013,80

0,00

– 560 013,80

Entitlements

2016

Deficiency regarding active farmer status under Art. 9(2) of R.1307/2013 - BPS

ONE OFF

EUR

– 11 131,04

0,00

– 11 131,04

Entitlements

2017

Deficiency regarding active farmer status under Art. 9(2) of R.1307/2013 - BPS

ESTIMATED BY PERCENTAGE

0,47 %

EUR

– 342 311,27

0,00

– 342 311,27

Decoupled Direct Aids

2016

Deficiency regarding active farmer status under Art. 9(2) of R.1307/2013 - Greening

ONE OFF

EUR

– 9 144,07

0,00

– 9 144,07

Decoupled Direct Aids

2017

Deficiency regarding active farmer status under Art. 9(2) of R.1307/2013 - Greening & YF

ESTIMATED BY PERCENTAGE

0,47 %

EUR

– 161 606,01

0,00

– 161 606,01

Voluntary Coupled Support

2017

Deficiency regarding active farmer status under Art. 9(2) of R.1307/2013 - VCS

ESTIMATED BY PERCENTAGE

0,47 %

EUR

– 6 670,62

0,00

– 6 670,62

Entitlements

2016

Value of PE allocated in 2015 too high - Art (26) of R.1307/2013 - Impact on BPS

ONE OFF

EUR

– 153 513,73

0,00

– 153 513,73

Entitlements

2017

Value of PE allocated in 2015 too high - Art (26) of R.1307/2013 - Impact on BPS

ONE OFF

EUR

– 108 909,33

0,00

– 108 909,33

Decoupled Direct Aids

2016

Value of PE allocated in 2015 too high - Art (26) of R.1307/2013 - Impact on Greening

ONE OFF

EUR

– 69 228,19

0,00

– 69 228,19

Decoupled Direct Aids

2017

Value of PE allocated in 2015 too high - Art (26) of R.1307/2013 - Impact on Greening

ONE OFF

EUR

– 49 113,49

0,00

– 49 113,49

Total AT:

EUR

– 1 471 641,55

0,00

– 1 471 641,55

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

BE

Certification

2016

Known error

ONE OFF

EUR

– 1 146 110,05

0,00

– 1 146 110,05

Certification

2016

MLE EAGF IACS for FY 2016

ESTIMATED BY AMOUNT

EUR

– 503 815,42

0,00

– 503 815,42

Certification

2016

MLE EAGF NON-IACS for FY 2016

ESTIMATED BY AMOUNT

EUR

– 24 246,22

0,00

– 24 246,22

Total BE:

EUR

– 1 674 171,69

0,00

– 1 674 171,69

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

DE

Certification

2016

EAGF - audit case no 24

ONE OFF

EUR

– 130,09

0,00

– 130,09

Certification

2016

EAGF - audit case no 31

ONE OFF

EUR

– 169,23

0,00

– 169,23

Certification

2016

EAGF - audit case no 4

ONE OFF

EUR

– 413,58

0,00

– 413,58

Total DE:

EUR

– 712,90

0,00

– 712,90

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

ES

Certification

2016

EAGF random errors

ONE OFF

EUR

– 15 926,15

0,00

– 15 926,15

Certification

2016

Known error EAGF

ONE OFF

EUR

– 51,52

0,00

– 51,52

Decoupled Direct Aids

2016

Late classical controls - claim year 2015

ONE OFF

EUR

– 28 661,51

0,00

– 28 661,51

Certification

2016

Random errors EAGF

ONE OFF

EUR

– 155 560,07

0,00

– 155 560,07

Decoupled Direct Aids

2016

Risk based sample - CwRS CY2015

FLAT RATE

5,00 %

EUR

– 194 370,47

0,00

– 194 370,47

Decoupled Direct Aids

2017

Risk based sample - CwRS CY2016

FLAT RATE

5,00 %

EUR

– 131 651,65

0,00

– 131 651,65

Total ES:

EUR

– 526 221,37

0,00

– 526 221,37

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

FR

Voluntary Coupled Support

2016

CY 2015 - Measure 7, 30 and 24

ONE OFF

EUR

– 6 287 259,89

0,00

– 6 287 259,89

Voluntary Coupled Support

2017

CY 2016 - VCS M30

ONE OFF

EUR

– 31 114,24

0,00

– 31 114,24

Voluntary Coupled Support

2017

CY 2016 - VCS M7

ONE OFF

EUR

– 28 400 982,41

0,00

– 28 400 982,41

Cross-compliance

2014

DP (SMR 1, 2, 5 not checked)

FLAT RATE

2,00 %

EUR

– 15 559 062,85

– 403 995,73

– 15 155 067,12

Cross-compliance

2013

Wine (SMR 1, 2, 5 not checked)

FLAT RATE

2,00 %

EUR

– 146 334,72

0,00

– 146 334,72

Total FR:

EUR

– 50 424 754,11

– 403 995,73

– 50 020 758,38

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

GB

Cross-compliance

2015

DP - CY 2014 - Deficient OTSC

FLAT RATE

2,00 %

EUR

– 3 864 246,24

– 77 151,09

– 3 787 095,15

Cross-compliance

2016

DP - CY 2015 - Deficient OTSC

FLAT RATE

2,00 %

EUR

– 3 820 007,23

– 1 269 622,79

– 2 550 384,44

Cross-compliance

2017

DP CY 2016

FLAT RATE

2,00 %

EUR

– 3 881 716,38

– 1 261 994,04

– 2 619 722,34

Total GB:

EUR

– 11 565 969,85

– 2 608 767,92

– 8 957 201,93

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

GR

Entitlements

2017

Active farmer requirement - connected companies - CY 2016

ONE OFF

EUR

– 19 734,00

0,00

– 19 734,00

Entitlements

2016

CY 2015 - farmers receiving PE from NR on the basis of area leased in 2010 - BPS

FLAT RATE

10,00 %

EUR

– 45 625,62

0,00

– 45 625,62

Decoupled Direct Aids

2016

CY 2015 - Farmers receiving PE from NR on the basis of area leased in 2010 - GREENING

FLAT RATE

10,00 %

EUR

– 21 809,05

0,00

– 21 809,05

Decoupled Direct Aids

2016

CY 2015 - Farmers receiving PE from NR on the basis of area leased in 2010 - YF

FLAT RATE

10,00 %

EUR

– 1 147,73

0,00

– 1 147,73

Entitlements

2016

CY 2015 - Farmers who did not declare sufficient eligible area for conversion - BPS

ONE OFF

EUR

– 23 681,89

0,00

– 23 681,89

Decoupled Direct Aids

2016

CY 2015 - Farmers who did not declare sufficient eligible land for conversion - GREENING

ONE OFF

EUR

– 11 319,95

0,00

– 11 319,95

Entitlements

2017

CY 2016 - Farmers receiving PE from NR on the basis of area leased in 2010 - BPS

FLAT RATE

10,00 %

EUR

– 47 341,78

0,00

– 47 341,78

Decoupled Direct Aids

2017

CY 2016 - Farmers receiving PE from NR on the basis of area leased in 2010 - GREENING

FLAT RATE

10,00 %

EUR

– 23 339,50

0,00

– 23 339,50

Entitlements

2017

CY 2016 - Farmers who did not declare sufficient eligible land for conversion - BPS

ONE OFF

EUR

– 19 336,09

0,00

– 19 336,09

Decoupled Direct Aids

2017

CY 2016 - Farmers who did not declare sufficient eligible land for conversion - GREENING

ONE OFF

EUR

– 9 532,69

0,00

– 9 532,69

Decoupled Direct Aids

2016

Weaknesses in LPIS Update

FLAT RATE

2,00 %

EUR

– 12 342 563,07

0,00

– 12 342 563,07

Decoupled Direct Aids

2017

Weaknesses in LPIS Update

FLAT RATE

2,00 %

EUR

– 12 060 282,13

0,00

– 12 060 282,13

Decoupled Direct Aids

2017

Weakness in Greening controls

ONE OFF

EUR

– 385,10

– 134,79

– 250,31

Decoupled Direct Aids

2016

Weakness in the OTSC control of parcels BPS

ONE OFF

EUR

– 541 695,17

– 189 593,31

– 352 101,86

Decoupled Direct Aids

2017

Weakness in the OTSC control of parcels BPS

ONE OFF

EUR

– 148 063,37

– 51 822,18

– 96 241,19

Total GR:

EUR

– 25 315 857,14

– 241 550,28

– 25 074 306,86

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

HR

Clearance of Accounts - Financial Clearance

2016

Errors identified by the CB in the context of financial clearance (EAGF)

ONE OFF

EUR

– 106,70

0,00

– 106,70

Total HR:

EUR

– 106,70

0,00

– 106,70

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

HU

Certification

2016

EAGF - Financial error

ONE OFF

EUR

– 354 521,31

0,00

– 354 521,31

Certification

2014

EAGF - Known error (FY2014)

ONE OFF

EUR

– 411 055,08

0,00

– 411 055,08

Certification

2015

EAGF - Known error (FY2015)

ONE OFF

EUR

– 229 160,00

0,00

– 229 160,00

Total HU:

EUR

– 994 736,39

0,00

– 994 736,39

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

IT

Certification

2016

Known errors for EAGF identified by the CB

ONE OFF

EUR

– 58 736,48

0,00

– 58 736,48

Total IT:

EUR

– 58 736,48

0,00

– 58 736,48

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

PL

Fruit and Vegetables - Exceptional support measures

2015

Deficiency 1 in the checks to establish eligibility of the aid (key control): aid paid directly to PO members

ONE OFF

EUR

– 862 313,80

0,00

– 862 313,80

Fruit and Vegetables - Exceptional support measures

2016

Deficiency 1 in the checks to establish eligibility of the aid (key control): aid paid directly to PO members

ONE OFF

EUR

– 626 391,41

0,00

– 626 391,41

Fruit and Vegetables - Exceptional support measures

2015

Deficiency 2 in the checks to establish eligibility of the aid (key control): change of operation after notification. R. 932.2014 only.

ONE OFF

EUR

– 1 225 249,40

0,00

– 1 225 249,40

Fruit and Vegetables - Pre-recognised Producer Groups

2015

Known error in the EAGF non-IACS population

ONE OFF

EUR

– 20 800 842,75

– 20 800 842,75

0,00

Total PL:

EUR

– 23 514 797,36

– 20 800 842,75

– 2 713 954,61

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

PT

Cross-compliance

2014

DP - CY 2013 - Deficient checks of SMRs 2, 7, 8, 9, 11, 12, 16-18 - Missing GAEC ‘Crop rotation’ - Tolerances and leniency of the sanctioning system

FLAT RATE

5,00 %

EUR

– 378 534,63

– 1 984,14

– 376 550,49

Cross-compliance

2015

DP - CY 2014 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Missing GAEC ‘Crop rotation’ - Tolerances and leniency of the sanctioning system

FLAT RATE

5,00 %

EUR

– 3 117 345,35

– 103 874,64

– 3 013 470,71

Cross-compliance

2016

DP - CY 2015 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Tolerances and leniency of the sanctioning system

FLAT RATE

5,00 %

EUR

– 3 042 569,54

– 78 338,31

– 2 964 231,23

Cross-compliance

2017

DP - CY 2016 - Tolerances and leniency of the sanctioning system

ONE OFF

EUR

– 152 766,08

0,00

– 152 766,08

Cross-compliance

2014

Wine - CY 2015 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Tolerances and leniency of the sanctioning system

FLAT RATE

5,00 %

EUR

– 215 486,92

– 4 309,74

– 211 177,18

Cross-compliance

2015

Wine - CY 2015 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Tolerances and leniency of the sanctioning system

FLAT RATE

5,00 %

EUR

– 35 761,53

– 715,23

– 35 046,30

Total PT:

EUR

– 6 942 464,05

– 189 222,06

– 6 753 241,99

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

SE

Fruit and Vegetables - Operational programmes incl withdrawals

2015

Absence and one off

FLAT RATE

5,00 %

EUR

– 219 136,75

– 36 866,25

– 182 270,50

Fruit and Vegetables - Operational programmes incl withdrawals

2015

Absence and one off

ONE OFF

EUR

– 737 325,02

0,00

– 737 325,02

Fruit and Vegetables - Operational programmes incl withdrawals

2016

Absence and one off

FLAT RATE

5,00 %

EUR

– 235 899,86

– 36 510,52

– 199 389,34

Fruit and Vegetables - Operational programmes incl withdrawals

2016

Absence and one off

ONE OFF

EUR

– 730 210,41

0,00

– 730 210,41

Fruit and Vegetables - Operational programmes incl withdrawals

2017

Absence and one off

FLAT RATE

5,00 %

EUR

– 138 560,74

– 4 203,58

– 134 357,16

Fruit and Vegetables - Operational programmes incl withdrawals

2017

Absence and one off

ONE OFF

EUR

– 84 071,64

0,00

– 84 071,64

Total SE:

EUR

– 2 145 204,42

– 77 580,35

– 2 067 624,07

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

SK

Cross-compliance

2015

DP - CY 2014 - Deficient scope of checks of GAEC 5

FLAT RATE

5,00 %

EUR

– 14 259,15

– 42,85

– 14 216,30

Cross-compliance

2015

DP - CY 2014 - Leniency of the sanctioning system

ONE OFF

EUR

– 1 063 858,34

0,00

– 1 063 858,34

Cross-compliance

2016

DP - CY 2015 - Deficient scope of checks of GAEC 5

FLAT RATE

5,00 %

EUR

– 5 536,83

– 38,61

– 5 498,22

Cross-compliance

2016

DP - CY 2015 - Leniency of the sanctioning system

ONE OFF

EUR

– 1 176 670,25

0,00

– 1 176 670,25

Cross-compliance

2017

DP - CY 2016 - Deficient scope of checks of GAEC 5

FLAT RATE

5,00 %

EUR

– 9 990,33

– 87,11

– 9 903,22

Cross-compliance

2017

DP - CY 2016 - Leniency of the sanctioning system

ONE OFF

EUR

– 1 407 765,37

0,00

– 1 407 765,37

Total SK:

EUR

– 3 678 080,27

– 168,57

– 3 677 911,70

| Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- |
| EUR | – 128 313 454,28 | – 24 322 127,66 | – 103 991 326,62 |

Currency

Amount

Deductions

Financial Impact

EUR

– 128 313 454,28

– 24 322 127,66

– 103 991 326,62

Budget Item: 6711

| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| AT | Rural Development EAFRD measures subject to IACS | 2016 | Deficiency regarding active farmer status under Art. 9(2) of R.1307/2013 - EAFRD | ONE OFF | | EUR | – 7 474,30 | 0,00 | – 7 474,30 |
| | Rural Development EAFRD measures subject to IACS | 2017 | Deficiency regarding active farmer status under Art. 9(2) of R.1307/2013 - EAFRD | ESTIMATED BY PERCENTAGE | 0,47 % | EUR | – 201 955,26 | 0,00 | – 201 955,26 |
| | | | | | Total AT: | EUR | – 209 429,56 | 0,00 | – 209 429,56 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| BE | Certification | 2016 | Known error EARDF for FY 2016 | ONE OFF | | EUR | – 630 956,00 | 0,00 | – 630 956,00 |
| | Certification | 2016 | MLE EARDF IACS FOR FY 2016 | ESTIMATED BY AMOUNT | | EUR | – 24 973,87 | 0,00 | – 24 973,87 |
| | Certification | 2016 | MLE EARDF NON-IACS FOR FY 2016 | ESTIMATED BY AMOUNT | | EUR | – 430,80 | 0,00 | – 430,80 |
| | | | | | Total BE: | EUR | – 656 360,67 | 0,00 | – 656 360,67 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| DE | Rural Development EAFRD Axis 4 LEADER (2007-2013) | 2013 | 1a-Individual error in public procurement (File 2) - Calculated correction (10 %) | ONE OFF | | EUR | – 981,31 | 0,00 | – 981,31 |
| | Rural Development EAFRD Axis 4 LEADER (2007-2013) | 2014 | 1a-Individual error in public procurement (File 2) - Calculated correction (10 %) | ONE OFF | | EUR | – 1 552,36 | 0,00 | – 1 552,36 |
| | Rural Development EAFRD Leader | 2015 | 1b-Individual error in public procurement (File 2) - Calculated correction (10 %) | ONE OFF | | EUR | – 1 672,70 | 0,00 | – 1 672,70 |
| | Rural Development EAFRD Axis 4 LEADER (2007-2013) | 2010 | 2a-Individual error in public procurement (File 7) - Calculated correction (10 %) | ONE OFF | | EUR | – 2 568,80 | 0,00 | – 2 568,80 |
| | Rural Development EAFRD Axis 4 LEADER (2007-2013) | 2011 | 2a-Individual error in public procurement (File 7) - Calculated correction (10 %) | ONE OFF | | EUR | – 2 115,88 | 0,00 | – 2 115,88 |
| | Rural Development EAFRD Axis 4 LEADER (2007-2013) | 2012 | 2a-Individual error in public procurement (File 7) - Calculated correction (10 %) | ONE OFF | | EUR | – 902,46 | 0,00 | – 902,46 |
| | Rural Development EAFRD Axis 4 LEADER (2007-2013) | 2013 | 2a-Individual error in public procurement (File 7) - Calculated correction (10 %) | ONE OFF | | EUR | – 902,46 | 0,00 | – 902,46 |
| | Rural Development EAFRD Axis 4 LEADER (2007-2013) | 2014 | 2a-Individual error in public procurement (File 7) - Calculated correction (10 %) | ONE OFF | | EUR | – 1 216,80 | 0,00 | – 1 216,80 |
| | Rural Development EAFRD Leader | 2015 | 2a-Individual error in public procurement (File 7) - Calculated correction (10 %) | ONE OFF | | EUR | – 1 401,01 | 0,00 | – 1 401,01 |
| | Rural Development EAFRD Axis 4 LEADER (2007-2013) | 2014 | 3a-Deficiencies in administrative checks on public procurement | FLAT RATE | 3,00 % | EUR | – 69 095,14 | 0,00 | – 69 095,14 |
| | Rural Development EAFRD Leader | 2015 | 3b-Deficiencies in administrative checks on public procurement | FLAT RATE | 3,00 % | EUR | – 559 669,26 | – 1 557,83 | – 558 111,43 |
| | Rural Development EAFRD Leader | 2016 | 3b-Deficiencies in administrative checks on public procurement | FLAT RATE | 3,00 % | EUR | – 365 056,56 | – 6 266,59 | – 358 789,97 |
| | Certification | 2016 | EAFRD IACS - audit case no 11 | ONE OFF | | EUR | – 607,28 | 0,00 | – 607,28 |
| | Certification | 2016 | EAFRD IACS - audit case no 129 | ONE OFF | | EUR | – 16 831,09 | 0,00 | – 16 831,09 |
| | Certification | 2016 | EAFRD IACS - audit case no 6 | ONE OFF | | EUR | – 477,71 | 0,00 | – 477,71 |
| | Certification | 2016 | EAFRD IACS - audit case no 71 | ONE OFF | | EUR | – 119,73 | 0,00 | – 119,73 |
| | Certification | 2016 | EAFRD non-IACS - audit case no 2 | ONE OFF | | EUR | – 35 831,00 | 0,00 | – 35 831,00 |
| | Certification | 2016 | EAFRD non-IACS - audit case no 27 | ONE OFF | | EUR | – 4 396,50 | 0,00 | – 4 396,50 |
| | Certification | 2016 | EAFRD non-IACS - audit case no 34 | ONE OFF | | EUR | – 1 432,51 | 0,00 | – 1 432,51 |
| | Certification | 2016 | EAFRD non-IACS - audit case no 43 | ONE OFF | | EUR | – 23 887,00 | 0,00 | – 23 887,00 |
| | Certification | 2016 | EAFRD non-IACS - audit case no 51 | ONE OFF | | EUR | – 848,29 | 0,00 | – 848,29 |
| | | | | | Total DE: | EUR | – 1 091 565,85 | – 7 824,42 | – 1 083 741,43 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| ES | Rural Development EAFRD investment - private beneficiaries | 2016 | Deficiencies in checks of the reasonableness of the costs for M123 (FY2016 transitional) | FLAT RATE | 5,00 % | EUR | – 2 229,43 | 0,00 | – 2 229,43 |
| | Rural Development EAFRD investment - private beneficiaries | 2015 | Deficiencies in the evaluation of the reasonableness of the costs for M123 (FY 2015) | FLAT RATE | 5,00 % | EUR | – 126 999,41 | 0,00 | – 126 999,41 |
| | Rural Development EAFRD investment - private beneficiaries | 2015 | Deficiencies in the evaluation of the reasonableness of the costs for M123 (FY2016) | FLAT RATE | 5,00 % | EUR | – 17 905,78 | 0,00 | – 17 905,78 |
| | Certification | 2016 | EAFRD known errors | ONE OFF | | EUR | – 46 723,27 | 0,00 | – 46 723,27 |
| | Rural Development EAFRD investment - private beneficiaries | 2016 | Insufficient quality of expost checks (M121) | ONE OFF | | EUR | – 33 740,92 | 0,00 | – 33 740,92 |
| | Certification | 2016 | Known errors for EAFRD - EUR 56 200,38 | ONE OFF | | EUR | – 56 200,38 | 0,00 | – 56 200,38 |
| | Certification | 2016 | MLE for EAFRD EUR 17 124,08 | ESTIMATED BY AMOUNT | | EUR | – 17 124,08 | 0,00 | – 17 124,08 |
| | Certification | 2016 | random errors EAFRD | ONE OFF | | EUR | – 2 390,50 | 0,00 | – 2 390,50 |
| | Rural Development EAFRD investment - private beneficiaries | 2015 | Verfication of the payment claim | ONE OFF | | EUR | – 91 814,57 | 0,00 | – 91 814,57 |
| | | | | | Total ES: | EUR | – 395 128,34 | 0,00 | – 395 128,34 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| FR | Certification | 2016 | CEB/2017/046/FR - extrapolated error in EAFRD | ESTIMATED BY AMOUNT | | EUR | – 1 768,57 | 0,00 | – 1 768,57 |
| | Certification | 2016 | CEB/2017/046/FR - known errors in EAFRD | ONE OFF | | EUR | – 27 977,00 | 0,00 | – 27 977,00 |
| | Cross-compliance | 2013 | RD (SMR 1, 2, 5 not checked) | FLAT RATE | 2,00 % | EUR | – 532 897,40 | – 489 608,41 | – 43 288,99 |
| | Cross-compliance | 2014 | RD (SMR 1, 2, 5 not checked) | FLAT RATE | 2,00 % | EUR | – 668 690,92 | 0,00 | – 668 690,92 |
| | | | | | Total FR: | EUR | – 1 231 333,89 | – 489 608,41 | – 741 725,48 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| GB | Rural Development EAFRD investment - private beneficiaries | 2015 | Lack of audit trail in relation to in-situ visits - FY2015 - Measure 216 | FLAT RATE | 3,00 % | EUR | – 10 380,46 | 0,00 | – 10 380,46 |
| | Rural Development EAFRD forestry measures | 2015 | Lack of audit trail in relation to in-situ visits - FY2015 - Measure 221. | FLAT RATE | 10,00 % | EUR | – 13 254,64 | 0,00 | – 13 254,64 |
| | Rural Development EAFRD forestry measures | 2015 | Lack of audit trail in relation to in-situ visits - FY2015 - Measure 227. | FLAT RATE | 10,00 % | EUR | – 148 643,71 | 0,00 | – 148 643,71 |
| | Rural Development EAFRD investment - private beneficiaries | 2016 | Lack of audit trail in relation to in-situ visits - FY2016 - Measure 216 paid under M04 of the new programming period. | FLAT RATE | 3,00 % | EUR | – 7 565,26 | 0,00 | – 7 565,26 |
| | Rural Development EAFRD investment - private beneficiaries | 2017 | Lack of audit trail in relation to in-situ-visits - FY2017 - Measure 216 paid under M04 of the new programming period. | FLAT RATE | 3,00 % | EUR | – 726,75 | 0,00 | – 726,75 |
| | Rural Development EAFRD measures subject to IACS | 2016 | M10: Lack of systematic cross-checks against animal databases to assess the requirement on livestock density and lack of livestock assessment on the spot - CY2015 | FLAT RATE | 10,00 % | EUR | – 476 492,21 | 0,00 | – 476 492,21 |
| | Rural Development EAFRD measures subject to IACS | 2016 | M14: Lack of systematic cross-checks against animal databases to assess the requirement on livestock density, lack of livestock assessment on the spot and penalty system not compliant - CY2015 | FLAT RATE | 10,00 % | EUR | – 20 700,00 | 0,00 | – 20 700,00 |
| | Rural Development EAFRD forestry measures | 2016 | M221/M08: Lack of administrative check regarding the income-foregone payments - CY2015 | FLAT RATE | 10,00 % | EUR | – 23 435,00 | 0,00 | – 23 435,00 |
| | Rural Development EAFRD forestry measures | 2017 | M221/M08: Lack of administrative check regarding the income-foregone payments CY2016 | FLAT RATE | 10,00 % | EUR | – 23 435,00 | 0,00 | – 23 435,00 |
| | Cross-compliance | 2014 | RD - CY 2014 - Deficient OTSC | FLAT RATE | 2,00 % | EUR | – 501 789,15 | 0,00 | – 501 789,15 |
| | Cross-compliance | 2015 | RD - CY 2014 - Deficient OTSC | FLAT RATE | 2,00 % | EUR | – 397 720,77 | 0,00 | – 397 720,77 |
| | Cross-compliance | 2015 | RD - CY 2015 - Deficient OTSC | FLAT RATE | 2,00 % | EUR | – 253 812,96 | – 257,81 | – 253 555,15 |
| | Cross-compliance | 2016 | RD - CY 2015 - Deficient OTSC | FLAT RATE | 2,00 % | EUR | – 410 094,33 | 0,00 | – 410 094,33 |
| | Rural Development EAFRD investment - private beneficiaries | 2015 | Self-declaration for payments including VAT - FY2015 - Measure 216. | ONE OFF | | EUR | – 88 233,89 | 0,00 | – 88 233,89 |
| | | | | | Total GB: | EUR | – 2 376 284,13 | – 257,81 | – 2 376 026,32 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| GR | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2009 | LPIS weakness | ONE OFF | | EUR | – 2 397 552,06 | 0,00 | – 2 397 552,06 |
| | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2010 | LPIS weakness | ONE OFF | | EUR | – 805 546,96 | 0,00 | – 805 546,96 |
| | | | | | Total GR: | EUR | – 3 203 099,02 | 0,00 | – 3 203 099,02 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| HR | Rural Development EAFRD measures subject to IACS | 2016 | Appropriate checks to ensure that application fulfil all eligibility criteria as laid down in the EU legislation and in the RDP of the Member State or region (M10 - M11 - CY2015 and 2016 - FY2016) | ONE OFF | | EUR | – 101 099,73 | – 45 886,85 | – 55 212,88 |
| | Clearance of Accounts - Financial Clearance | 2016 | Known error detected by CB in the context of financial clearance (EAFRD IACS) | ONE OFF | | EUR | – 53 125,78 | 0,00 | – 53 125,78 |
| | | | | | Total HR: | EUR | – 154 225,51 | – 45 886,85 | – 108 338,66 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| HU | Certification | 2016 | EAFRD - Financial error | ONE OFF | | EUR | – 50,02 | 0,00 | – 50,02 |
| | Certification | 2016 | EAFRD - Known error | ONE OFF | | EUR | – 419 402,55 | 0,00 | – 419 402,55 |
| | Rural Development EAFRD investment - private beneficiaries | 2015 | Incompliances with respect to the public procurement rules | ESTIMATED BY PERCENTAGE | 0,10 % | EUR | – 2 117,92 | – 2 117,92 | 0,00 |
| | Rural Development EAFRD investment - public beneficiaries | 2015 | Incompliances with respect to the public procurement rules | ESTIMATED BY PERCENTAGE | 0,10 % | EUR | – 15 280,22 | – 15 280,22 | 0,00 |
| | Rural Development EAFRD Measures with flat-rate support | 2015 | Incompliances with respect to the public procurement rules | ESTIMATED BY PERCENTAGE | 0,10 % | EUR | – 12 762,94 | – 12 762,94 | 0,00 |
| | Rural Development EAFRD investment - private beneficiaries | 2016 | Incompliances with respect to the public procurement rules | ESTIMATED BY PERCENTAGE | 0,10 % | EUR | – 846,96 | – 838,29 | – 8,67 |
| | Rural Development EAFRD investment - public beneficiaries | 2016 | Incompliances with respect to the public procurement rules | ESTIMATED BY PERCENTAGE | 0,10 % | EUR | – 68 740,57 | – 11 603,59 | – 57 136,98 |
| | Rural Development EAFRD Measures with flat-rate support | 2016 | Incompliances with respect to the public procurement rules | ESTIMATED BY PERCENTAGE | 0,10 % | EUR | – 15 242,66 | – 3 610,66 | – 11 632,00 |
| | Rural Development EAFRD investment - private beneficiaries | 2017 | Incompliances with respect to the public procurement rules | ESTIMATED BY PERCENTAGE | 0,10 % | EUR | – 179,34 | 0,00 | – 179,34 |
| | Rural Development EAFRD investment - public beneficiaries | 2017 | Incompliances with respect to the public procurement rules | ESTIMATED BY PERCENTAGE | 0,10 % | EUR | – 249,97 | 0,00 | – 249,97 |
| | Rural Development EAFRD Measures with flat-rate support | 2017 | Incompliances with respect to the public procurement rules | ESTIMATED BY PERCENTAGE | 0,10 % | EUR | – 22,75 | 0,00 | – 22,75 |
| | | | | | Total HU: | EUR | – 534 895,90 | – 46 213,62 | – 488 682,28 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| IE | Certification | 2016 | FINANCIAL ERRORS DETECTED BY THE CB | ONE OFF | | EUR | – 289 762,08 | 0,00 | – 289 762,08 |
| | | | | | Total IE: | EUR | – 289 762,08 | 0,00 | – 289 762,08 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| IT | Rural Development EAFRD measures subject to IACS | 2016 | Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 10 - Operation 10.1.1. | FLAT RATE | 2,00 % | EUR | – 16 181,19 | 0,00 | – 16 181,19 |
| | Rural Development EAFRD measures subject to IACS | 2017 | Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 10 - Operation 10.1.1. | FLAT RATE | 2,00 % | EUR | – 15 722,34 | 0,00 | – 15 722,34 |
| | Rural Development EAFRD measures subject to IACS | 2016 | Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 10 - Operation 10.1.2. | FLAT RATE | 2,00 % | EUR | – 11 965,46 | 0,00 | – 11 965,46 |
| | Rural Development EAFRD measures subject to IACS | 2017 | Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 10 - Operation 10.1.2. | FLAT RATE | 2,00 % | EUR | – 11 626,16 | 0,00 | – 11 626,16 |
| | Rural Development EAFRD measures subject to IACS | 2016 | Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 10 - Operation 10.1.3. | FLAT RATE | 2,00 % | EUR | – 2 414,45 | 0,00 | – 2 414,45 |
| | Rural Development EAFRD measures subject to IACS | 2017 | Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 10 - Operation 10.1.3. | FLAT RATE | 2,00 % | EUR | – 2 345,98 | 0,00 | – 2 345,98 |
| | Rural Development EAFRD measures subject to IACS | 2016 | Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 11 - Operation 11.1.1. | FLAT RATE | 2,00 % | EUR | 0,00 | 0,00 | 0,00 |
| | Rural Development EAFRD measures subject to IACS | 2017 | Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 11 - Operation 11.1.1. | FLAT RATE | 2,00 % | EUR | – 806,75 | 0,00 | – 806,75 |
| | Rural Development EAFRD measures subject to IACS | 2016 | Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 11 - Operation 11.2.1. | FLAT RATE | 2,00 % | EUR | 0,00 | 0,00 | 0,00 |
| | Rural Development EAFRD measures subject to IACS | 2017 | Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 11 - Operation 11.2.1. | FLAT RATE | 2,00 % | EUR | – 1 666,15 | 0,00 | – 1 666,15 |
| | Rural Development EAFRD measures subject to IACS | 2016 | Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 13 - Operation 13.1.1. | FLAT RATE | 2,00 % | EUR | – 56 267,29 | 0,00 | – 56 267,29 |
| | Rural Development EAFRD measures subject to IACS | 2017 | Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 13 - Operation 13.1.1. | FLAT RATE | 2,00 % | EUR | – 26 678,19 | 0,00 | – 26 678,19 |
| | | | | | Total IT: | EUR | – 145 673,96 | 0,00 | – 145 673,96 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| PL | Certification | 2015 | Financial errors in the EAFRD non-IACS population | ONE OFF | | EUR | – 10 244,55 | 0,00 | – 10 244,55 |
| | | | | | Total PL: | EUR | – 10 244,55 | 0,00 | – 10 244,55 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| PT | Rural Development EAFRD Axis 4 LEADER (2007-2013) | 2014 | 1-Measure 413 (sub-measures 311, 312, 313): ineligible costs for jobs to be created/maintained | ONE OFF | | EUR | – 467 842,77 | 0,00 | – 467 842,77 |
| | Rural Development EAFRD Leader | 2015 | 1-Measure 413 (sub-measures 311, 312, 313): ineligible costs for jobs to be created/maintained | ONE OFF | | EUR | – 1 212 190,33 | 0,00 | – 1 212 190,33 |
| | Rural Development EAFRD Leader | 2016 | 1-Measure 413 (sub-measures 311, 312, 313): ineligible costs for jobs to be created/maintained | ONE OFF | | EUR | – 94 360,25 | 0,00 | – 94 360,25 |
| | Rural Development EAFRD Axis 4 LEADER (2007-2013) | 2014 | 2-Measure 413 (sub-measures 311, 312, 313, 323): deficiencies in checks on the reasonableness of costs | FLAT RATE | 100,00 % | EUR | – 301 512,95 | 0,00 | – 301 512,95 |
| | Rural Development EAFRD Leader | 2015 | 2-Measure 413 (sub-measures 311, 312, 313, 323): deficiencies in checks on the reasonableness of costs | FLAT RATE | 100,00 % | EUR | – 248 459,07 | 0,00 | – 248 459,07 |
| | Rural Development EAFRD Leader | 2016 | 2-Measure 413 (sub-measures 311, 312, 313, 323): deficiencies in checks on the reasonableness of costs | FLAT RATE | 100,00 % | EUR | – 57 404,70 | 0,00 | – 57 404,70 |
| | Certification | 2015 | Clearance of accounts decision for financial year 2015 and Clearance of EAFRD accounts decision related to the last execution year (16.10.2014-31.12.2015) in respect of the 2007-2013 programming period. | ONE OFF | | EUR | – 15 000,61 | 0,00 | – 15 000,61 |
| | Cross-compliance | 2014 | correction RD CY 2013 | FLAT RATE | 5,00 % | EUR | 10 380,28 | 0,00 | 10 380,28 |
| | Cross-compliance | 2014 | correction RD CY 2014 | FLAT RATE | 5,00 % | EUR | 22 589,96 | 0,00 | 22 589,96 |
| | Cross-compliance | 2015 | correction RD CY 2014 | FLAT RATE | 5,00 % | EUR | 98 204,04 | 0,00 | 98 204,04 |
| | Cross-compliance | 2015 | correction RD CY 2015 | FLAT RATE | 5,00 % | EUR | 33 486,89 | 0,00 | 33 486,89 |
| | Cross-compliance | 2016 | correction RD CY 2015 | FLAT RATE | 5,00 % | EUR | 90 178,07 | 0,00 | 90 178,07 |
| | Certification | 2016 | EAFRD - Clearance of accounts decision related to the last execution year (Q5 - 16.10.2014-31.12.2015) in respect of the 2007-2013 programming period. | ONE OFF | | EUR | – 3 041 420,01 | – 9 024,71 | – 3 032 395,30 |
| | Certification | 2015 | Expenditure declared in the last execution year for Rural Development measure 511 which was not declared in the financial year when the actual payment was made | ESTIMATED BY AMOUNT | | EUR | – 939 516,00 | 0,00 | – 939 516,00 |
| | Certification | 2016 | Extrapolated error for the 5th quarter (Q5 - 16.10.2015-31.12.2015) of the last execution year for the EAFRD non-IACS population (EUR 63 248,59 ) | ESTIMATED BY AMOUNT | | EUR | – 63 248,59 | – 21 747,68 | – 41 500,91 |
| | Cross-compliance | 2014 | RD - CY 2013 - Deficient checks of SMRs 2, 7, 8, 9, 11, 12, 16-18 - Missing GAEC ‘Crop rotation’ - Tolerances and leniency of the sanctioning system | FLAT RATE | 5,00 % | EUR | – 129 966,15 | 0,00 | – 129 966,15 |
| | Cross-compliance | 2014 | RD - CY 2014 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Missing GAEC ‘Crop rotation’ - Tolerances and leniency of the sanctioning system | FLAT RATE | 5,00 % | EUR | – 204 951,05 | 0,00 | – 204 951,05 |
| | Cross-compliance | 2015 | RD - CY 2014 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Missing GAEC ‘Crop rotation’ - Tolerances and leniency of the sanctioning system | FLAT RATE | 5,00 % | EUR | – 220 275,94 | – 881,07 | – 219 394,87 |
| | Cross-compliance | 2015 | RD - CY 2015 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Tolerances and leniency of the sanctioning system | FLAT RATE | 5,00 % | EUR | – 24 809,88 | – 164,16 | – 24 645,72 |
| | Cross-compliance | 2016 | RD - CY 2015 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Tolerances and leniency of the sanctioning system | FLAT RATE | 5,00 % | EUR | – 1 626 056,75 | 0,00 | – 1 626 056,75 |
| | Certification | 2015 | The MLE for Q1-Q4 EAFRD population | ESTIMATED BY AMOUNT | | EUR | – 2 849 591,00 | – 257 376,75 | – 2 592 214,25 |
| | | | | | Total PT: | EUR | – 11 241 766,81 | – 289 194,37 | – 10 952 572,44 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| RO | Rural Development EAFRD Investment - public beneficiaries | 2014 | Several non-compliances with the legal framework on Public Procurement | ESTIMATED BY PERCENTAGE | 2,44 % | EUR | – 3 923 959,54 | 0,00 | – 3 923 959,54 |
| | Rural Development EAFRD investment - private beneficiaries | 2015 | Several non-compliances with the legal framework on Public Procurement | ESTIMATED BY PERCENTAGE | 2,44 % | EUR | – 3 280 175,58 | 0,00 | – 3 280 175,58 |
| | Rural Development EAFRD investment - public beneficiaries | 2015 | Several non-compliances with the legal framework on Public Procurement | ESTIMATED BY PERCENTAGE | 2,44 % | EUR | – 2 755 091,05 | 0,00 | – 2 755 091,05 |
| | Rural Development EAFRD Measures with flat-rate support | 2015 | Several non-compliances with the legal framework on Public Procurement | ESTIMATED BY PERCENTAGE | 2,44 % | EUR | – 260 292,18 | 0,00 | – 260 292,18 |
| | Rural Development EAFRD investment - private beneficiaries | 2016 | Several non-compliances with the legal framework on Public Procurement | ESTIMATED BY PERCENTAGE | 2,44 % | EUR | – 683 995,90 | 0,00 | – 683 995,90 |
| | Rural Development EAFRD investment - public beneficiaries | 2016 | Several non-compliances with the legal framework on Public Procurement | ESTIMATED BY PERCENTAGE | 2,44 % | EUR | – 452 827,98 | 0,00 | – 452 827,98 |
| | Rural Development EAFRD Measures with flat-rate support | 2016 | Several non-compliances with the legal framework on Public Procurement | ESTIMATED BY PERCENTAGE | 2,44 % | EUR | – 115 226,97 | 0,00 | – 115 226,97 |
| | | | | | Total RO: | EUR | – 11 471 569,20 | 0,00 | – 11 471 569,20 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| SE | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2012 | absence of double financing verifications | FLAT RATE | 10,00 % | EUR | – 65 461,21 | – 21 733,12 | – 43 728,09 |
| | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2013 | absence of double financing verifications | FLAT RATE | 10,00 % | EUR | – 620 898,88 | – 15 648,02 | – 605 250,86 |
| | Rural Development EAFRD Investment - public beneficiaries | 2014 | absence of double financing verifications | FLAT RATE | 10,00 % | EUR | – 291 505,90 | – 86 612,45 | – 204 893,45 |
| | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2013 | absence of verification of the costs claims | ONE OFF | | EUR | – 6 970,99 | 0,00 | – 6 970,99 |
| | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2012 | absence of verification of the SME criteria and deficiencies in the application of selection criteria and in the assessment of costs reasonableness | FLAT RATE | 10,00 % | EUR | – 55 086,77 | – 18 288,81 | – 36 797,96 |
| | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2013 | absence of verification of the SME criteria and deficiencies in the application of selection criteria and in the assessment of costs reasonableness | FLAT RATE | 10,00 % | EUR | – 363 222,29 | 0,00 | – 363 222,29 |
| | Rural Development EAFRD Investment - private beneficiaries | 2014 | absence of verification of the SME criteria and deficiencies in the application of selection criteria and in the assessment of costs reasonableness | FLAT RATE | 10,00 % | EUR | – 245 246,39 | – 72 867,78 | – 172 378,61 |
| | Rural Development EAFRD investment - private beneficiaries | 2015 | absence of verification of the SME criteria and deficiencies in the application of selection criteria and in the assessment of costs reasonableness | FLAT RATE | 10,00 % | EUR | – 64 295,86 | 0,00 | – 64 295,86 |
| | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2008 | absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness | FLAT RATE | 10,00 % | EUR | – 751,03 | 0,00 | – 751,03 |
| | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2009 | absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness | FLAT RATE | 10,00 % | EUR | – 320,70 | 0,00 | – 320,70 |
| | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2011 | absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness | FLAT RATE | 10,00 % | EUR | – 2 236,29 | – 67,59 | – 2 168,70 |
| | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2012 | absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness | FLAT RATE | 10,00 % | EUR | – 113 768,81 | – 37 771,25 | – 75 997,56 |
| | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2013 | absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness | FLAT RATE | 10,00 % | EUR | – 472 874,38 | 0,00 | – 472 874,38 |
| | Rural Development EAFRD Investment - private beneficiaries | 2014 | absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness | FLAT RATE | 10,00 % | EUR | – 347 992,77 | – 103 395,86 | – 244 596,91 |
| | Rural Development EAFRD Measures with flat-rate support | 2015 | absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness | FLAT RATE | 10,00 % | EUR | – 283 956,93 | 0,00 | – 283 956,93 |
| | Rural Development EAFRD Axis 1 (2007-2013) | 2007 | deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness | FLAT RATE | 5,00 % | EUR | – 2 143,59 | 0,00 | – 2 143,59 |
| | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2012 | deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness | FLAT RATE | 5,00 % | EUR | – 131 152,67 | – 87 085,37 | – 44 067,30 |
| | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2013 | deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness | FLAT RATE | 5,00 % | EUR | – 1 241 577,53 | – 2 978,52 | – 1 238 599,01 |
| | Rural Development EAFRD Investment - private beneficiaries | 2014 | deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness | FLAT RATE | 5,00 % | EUR | – 750 589,53 | – 442 938,45 | – 307 651,08 |
| | Rural Development EAFRD Investment - public beneficiaries | 2014 | deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness | FLAT RATE | 5,00 % | EUR | – 845 717,03 | – 499 075,16 | – 346 641,87 |
| | Rural Development EAFRD investment - private beneficiaries | 2015 | deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness | FLAT RATE | 5,00 % | EUR | – 264 235,27 | 0,00 | – 264 235,27 |
| | Rural Development EAFRD investment - public beneficiaries | 2015 | deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness | FLAT RATE | 5,00 % | EUR | – 1 632 649,18 | 28 498,30 | – 1 661 147,48 |
| | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2008 | deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness | FLAT RATE | 5,00 % | EUR | – 681,88 | 0,00 | – 681,88 |
| | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2010 | deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness | FLAT RATE | 5,00 % | EUR | – 490,86 | 0,00 | – 490,86 |
| | | | | | Total SE: | EUR | – 7 803 826,74 | – 1 359 964,08 | – 6 443 862,66 |

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

AT

Rural Development EAFRD measures subject to IACS

2016

Deficiency regarding active farmer status under Art. 9(2) of R.1307/2013 - EAFRD

ONE OFF

EUR

– 7 474,30

0,00

– 7 474,30

Rural Development EAFRD measures subject to IACS

2017

Deficiency regarding active farmer status under Art. 9(2) of R.1307/2013 - EAFRD

ESTIMATED BY PERCENTAGE

0,47 %

EUR

– 201 955,26

0,00

– 201 955,26

Total AT:

EUR

– 209 429,56

0,00

– 209 429,56

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

BE

Certification

2016

Known error EARDF for FY 2016

ONE OFF

EUR

– 630 956,00

0,00

– 630 956,00

Certification

2016

MLE EARDF IACS FOR FY 2016

ESTIMATED BY AMOUNT

EUR

– 24 973,87

0,00

– 24 973,87

Certification

2016

MLE EARDF NON-IACS FOR FY 2016

ESTIMATED BY AMOUNT

EUR

– 430,80

0,00

– 430,80

Total BE:

EUR

– 656 360,67

0,00

– 656 360,67

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

DE

Rural Development EAFRD Axis 4 LEADER (2007-2013)

2013

1a-Individual error in public procurement (File 2) - Calculated correction (10 %)

ONE OFF

EUR

– 981,31

0,00

– 981,31

Rural Development EAFRD Axis 4 LEADER (2007-2013)

2014

1a-Individual error in public procurement (File 2) - Calculated correction (10 %)

ONE OFF

EUR

– 1 552,36

0,00

– 1 552,36

Rural Development EAFRD Leader

2015

1b-Individual error in public procurement (File 2) - Calculated correction (10 %)

ONE OFF

EUR

– 1 672,70

0,00

– 1 672,70

Rural Development EAFRD Axis 4 LEADER (2007-2013)

2010

2a-Individual error in public procurement (File 7) - Calculated correction (10 %)

ONE OFF

EUR

– 2 568,80

0,00

– 2 568,80

Rural Development EAFRD Axis 4 LEADER (2007-2013)

2011

2a-Individual error in public procurement (File 7) - Calculated correction (10 %)

ONE OFF

EUR

– 2 115,88

0,00

– 2 115,88

Rural Development EAFRD Axis 4 LEADER (2007-2013)

2012

2a-Individual error in public procurement (File 7) - Calculated correction (10 %)

ONE OFF

EUR

– 902,46

0,00

– 902,46

Rural Development EAFRD Axis 4 LEADER (2007-2013)

2013

2a-Individual error in public procurement (File 7) - Calculated correction (10 %)

ONE OFF

EUR

– 902,46

0,00

– 902,46

Rural Development EAFRD Axis 4 LEADER (2007-2013)

2014

2a-Individual error in public procurement (File 7) - Calculated correction (10 %)

ONE OFF

EUR

– 1 216,80

0,00

– 1 216,80

Rural Development EAFRD Leader

2015

2a-Individual error in public procurement (File 7) - Calculated correction (10 %)

ONE OFF

EUR

– 1 401,01

0,00

– 1 401,01

Rural Development EAFRD Axis 4 LEADER (2007-2013)

2014

3a-Deficiencies in administrative checks on public procurement

FLAT RATE

3,00 %

EUR

– 69 095,14

0,00

– 69 095,14

Rural Development EAFRD Leader

2015

3b-Deficiencies in administrative checks on public procurement

FLAT RATE

3,00 %

EUR

– 559 669,26

– 1 557,83

– 558 111,43

Rural Development EAFRD Leader

2016

3b-Deficiencies in administrative checks on public procurement

FLAT RATE

3,00 %

EUR

– 365 056,56

– 6 266,59

– 358 789,97

Certification

2016

EAFRD IACS - audit case no 11

ONE OFF

EUR

– 607,28

0,00

– 607,28

Certification

2016

EAFRD IACS - audit case no 129

ONE OFF

EUR

– 16 831,09

0,00

– 16 831,09

Certification

2016

EAFRD IACS - audit case no 6

ONE OFF

EUR

– 477,71

0,00

– 477,71

Certification

2016

EAFRD IACS - audit case no 71

ONE OFF

EUR

– 119,73

0,00

– 119,73

Certification

2016

EAFRD non-IACS - audit case no 2

ONE OFF

EUR

– 35 831,00

0,00

– 35 831,00

Certification

2016

EAFRD non-IACS - audit case no 27

ONE OFF

EUR

– 4 396,50

0,00

– 4 396,50

Certification

2016

EAFRD non-IACS - audit case no 34

ONE OFF

EUR

– 1 432,51

0,00

– 1 432,51

Certification

2016

EAFRD non-IACS - audit case no 43

ONE OFF

EUR

– 23 887,00

0,00

– 23 887,00

Certification

2016

EAFRD non-IACS - audit case no 51

ONE OFF

EUR

– 848,29

0,00

– 848,29

Total DE:

EUR

– 1 091 565,85

– 7 824,42

– 1 083 741,43

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

ES

Rural Development EAFRD investment - private beneficiaries

2016

Deficiencies in checks of the reasonableness of the costs for M123 (FY2016 transitional)

FLAT RATE

5,00 %

EUR

– 2 229,43

0,00

– 2 229,43

Rural Development EAFRD investment - private beneficiaries

2015

Deficiencies in the evaluation of the reasonableness of the costs for M123 (FY 2015)

FLAT RATE

5,00 %

EUR

– 126 999,41

0,00

– 126 999,41

Rural Development EAFRD investment - private beneficiaries

2015

Deficiencies in the evaluation of the reasonableness of the costs for M123 (FY2016)

FLAT RATE

5,00 %

EUR

– 17 905,78

0,00

– 17 905,78

Certification

2016

EAFRD known errors

ONE OFF

EUR

– 46 723,27

0,00

– 46 723,27

Rural Development EAFRD investment - private beneficiaries

2016

Insufficient quality of expost checks (M121)

ONE OFF

EUR

– 33 740,92

0,00

– 33 740,92

Certification

2016

Known errors for EAFRD - EUR 56 200,38

ONE OFF

EUR

– 56 200,38

0,00

– 56 200,38

Certification

2016

MLE for EAFRD EUR 17 124,08

ESTIMATED BY AMOUNT

EUR

– 17 124,08

0,00

– 17 124,08

Certification

2016

random errors EAFRD

ONE OFF

EUR

– 2 390,50

0,00

– 2 390,50

Rural Development EAFRD investment - private beneficiaries

2015

Verfication of the payment claim

ONE OFF

EUR

– 91 814,57

0,00

– 91 814,57

Total ES:

EUR

– 395 128,34

0,00

– 395 128,34

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

FR

Certification

2016

CEB/2017/046/FR - extrapolated error in EAFRD

ESTIMATED BY AMOUNT

EUR

– 1 768,57

0,00

– 1 768,57

Certification

2016

CEB/2017/046/FR - known errors in EAFRD

ONE OFF

EUR

– 27 977,00

0,00

– 27 977,00

Cross-compliance

2013

RD (SMR 1, 2, 5 not checked)

FLAT RATE

2,00 %

EUR

– 532 897,40

– 489 608,41

– 43 288,99

Cross-compliance

2014

RD (SMR 1, 2, 5 not checked)

FLAT RATE

2,00 %

EUR

– 668 690,92

0,00

– 668 690,92

Total FR:

EUR

– 1 231 333,89

– 489 608,41

– 741 725,48

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

GB

Rural Development EAFRD investment - private beneficiaries

2015

Lack of audit trail in relation to in-situ visits - FY2015 - Measure 216

FLAT RATE

3,00 %

EUR

– 10 380,46

0,00

– 10 380,46

Rural Development EAFRD forestry measures

2015

Lack of audit trail in relation to in-situ visits - FY2015 - Measure 221.

FLAT RATE

10,00 %

EUR

– 13 254,64

0,00

– 13 254,64

Rural Development EAFRD forestry measures

2015

Lack of audit trail in relation to in-situ visits - FY2015 - Measure 227.

FLAT RATE

10,00 %

EUR

– 148 643,71

0,00

– 148 643,71

Rural Development EAFRD investment - private beneficiaries

2016

Lack of audit trail in relation to in-situ visits - FY2016 - Measure 216 paid under M04 of the new programming period.

FLAT RATE

3,00 %

EUR

– 7 565,26

0,00

– 7 565,26

Rural Development EAFRD investment - private beneficiaries

2017

Lack of audit trail in relation to in-situ-visits - FY2017 - Measure 216 paid under M04 of the new programming period.

FLAT RATE

3,00 %

EUR

– 726,75

0,00

– 726,75

Rural Development EAFRD measures subject to IACS

2016

M10: Lack of systematic cross-checks against animal databases to assess the requirement on livestock density and lack of livestock assessment on the spot - CY2015

FLAT RATE

10,00 %

EUR

– 476 492,21

0,00

– 476 492,21

Rural Development EAFRD measures subject to IACS

2016

M14: Lack of systematic cross-checks against animal databases to assess the requirement on livestock density, lack of livestock assessment on the spot and penalty system not compliant - CY2015

FLAT RATE

10,00 %

EUR

– 20 700,00

0,00

– 20 700,00

Rural Development EAFRD forestry measures

2016

M221/M08: Lack of administrative check regarding the income-foregone payments - CY2015

FLAT RATE

10,00 %

EUR

– 23 435,00

0,00

– 23 435,00

Rural Development EAFRD forestry measures

2017

M221/M08: Lack of administrative check regarding the income-foregone payments CY2016

FLAT RATE

10,00 %

EUR

– 23 435,00

0,00

– 23 435,00

Cross-compliance

2014

RD - CY 2014 - Deficient OTSC

FLAT RATE

2,00 %

EUR

– 501 789,15

0,00

– 501 789,15

Cross-compliance

2015

RD - CY 2014 - Deficient OTSC

FLAT RATE

2,00 %

EUR

– 397 720,77

0,00

– 397 720,77

Cross-compliance

2015

RD - CY 2015 - Deficient OTSC

FLAT RATE

2,00 %

EUR

– 253 812,96

– 257,81

– 253 555,15

Cross-compliance

2016

RD - CY 2015 - Deficient OTSC

FLAT RATE

2,00 %

EUR

– 410 094,33

0,00

– 410 094,33

Rural Development EAFRD investment - private beneficiaries

2015

Self-declaration for payments including VAT - FY2015 - Measure 216.

ONE OFF

EUR

– 88 233,89

0,00

– 88 233,89

Total GB:

EUR

– 2 376 284,13

– 257,81

– 2 376 026,32

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

GR

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

2009

LPIS weakness

ONE OFF

EUR

– 2 397 552,06

0,00

– 2 397 552,06

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

2010

LPIS weakness

ONE OFF

EUR

– 805 546,96

0,00

– 805 546,96

Total GR:

EUR

– 3 203 099,02

0,00

– 3 203 099,02

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

HR

Rural Development EAFRD measures subject to IACS

2016

Appropriate checks to ensure that application fulfil all eligibility criteria as laid down in the EU legislation and in the RDP of the Member State or region (M10 - M11 - CY2015 and 2016 - FY2016)

ONE OFF

EUR

– 101 099,73

– 45 886,85

– 55 212,88

Clearance of Accounts - Financial Clearance

2016

Known error detected by CB in the context of financial clearance (EAFRD IACS)

ONE OFF

EUR

– 53 125,78

0,00

– 53 125,78

Total HR:

EUR

– 154 225,51

– 45 886,85

– 108 338,66

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

HU

Certification

2016

EAFRD - Financial error

ONE OFF

EUR

– 50,02

0,00

– 50,02

Certification

2016

EAFRD - Known error

ONE OFF

EUR

– 419 402,55

0,00

– 419 402,55

Rural Development EAFRD investment - private beneficiaries

2015

Incompliances with respect to the public procurement rules

ESTIMATED BY PERCENTAGE

0,10 %

EUR

– 2 117,92

– 2 117,92

0,00

Rural Development EAFRD investment - public beneficiaries

2015

Incompliances with respect to the public procurement rules

ESTIMATED BY PERCENTAGE

0,10 %

EUR

– 15 280,22

– 15 280,22

0,00

Rural Development EAFRD Measures with flat-rate support

2015

Incompliances with respect to the public procurement rules

ESTIMATED BY PERCENTAGE

0,10 %

EUR

– 12 762,94

– 12 762,94

0,00

Rural Development EAFRD investment - private beneficiaries

2016

Incompliances with respect to the public procurement rules

ESTIMATED BY PERCENTAGE

0,10 %

EUR

– 846,96

– 838,29

– 8,67

Rural Development EAFRD investment - public beneficiaries

2016

Incompliances with respect to the public procurement rules

ESTIMATED BY PERCENTAGE

0,10 %

EUR

– 68 740,57

– 11 603,59

– 57 136,98

Rural Development EAFRD Measures with flat-rate support

2016

Incompliances with respect to the public procurement rules

ESTIMATED BY PERCENTAGE

0,10 %

EUR

– 15 242,66

– 3 610,66

– 11 632,00

Rural Development EAFRD investment - private beneficiaries

2017

Incompliances with respect to the public procurement rules

ESTIMATED BY PERCENTAGE

0,10 %

EUR

– 179,34

0,00

– 179,34

Rural Development EAFRD investment - public beneficiaries

2017

Incompliances with respect to the public procurement rules

ESTIMATED BY PERCENTAGE

0,10 %

EUR

– 249,97

0,00

– 249,97

Rural Development EAFRD Measures with flat-rate support

2017

Incompliances with respect to the public procurement rules

ESTIMATED BY PERCENTAGE

0,10 %

EUR

– 22,75

0,00

– 22,75

Total HU:

EUR

– 534 895,90

– 46 213,62

– 488 682,28

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

IE

Certification

2016

FINANCIAL ERRORS DETECTED BY THE CB

ONE OFF

EUR

– 289 762,08

0,00

– 289 762,08

Total IE:

EUR

– 289 762,08

0,00

– 289 762,08

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

IT

Rural Development EAFRD measures subject to IACS

2016

Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 10 - Operation 10.1.1.

FLAT RATE

2,00 %

EUR

– 16 181,19

0,00

– 16 181,19

Rural Development EAFRD measures subject to IACS

2017

Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 10 - Operation 10.1.1.

FLAT RATE

2,00 %

EUR

– 15 722,34

0,00

– 15 722,34

Rural Development EAFRD measures subject to IACS

2016

Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 10 - Operation 10.1.2.

FLAT RATE

2,00 %

EUR

– 11 965,46

0,00

– 11 965,46

Rural Development EAFRD measures subject to IACS

2017

Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 10 - Operation 10.1.2.

FLAT RATE

2,00 %

EUR

– 11 626,16

0,00

– 11 626,16

Rural Development EAFRD measures subject to IACS

2016

Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 10 - Operation 10.1.3.

FLAT RATE

2,00 %

EUR

– 2 414,45

0,00

– 2 414,45

Rural Development EAFRD measures subject to IACS

2017

Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 10 - Operation 10.1.3.

FLAT RATE

2,00 %

EUR

– 2 345,98

0,00

– 2 345,98

Rural Development EAFRD measures subject to IACS

2016

Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 11 - Operation 11.1.1.

FLAT RATE

2,00 %

EUR

0,00

0,00

0,00

Rural Development EAFRD measures subject to IACS

2017

Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 11 - Operation 11.1.1.

FLAT RATE

2,00 %

EUR

– 806,75

0,00

– 806,75

Rural Development EAFRD measures subject to IACS

2016

Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 11 - Operation 11.2.1.

FLAT RATE

2,00 %

EUR

0,00

0,00

0,00

Rural Development EAFRD measures subject to IACS

2017

Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 11 - Operation 11.2.1.

FLAT RATE

2,00 %

EUR

– 1 666,15

0,00

– 1 666,15

Rural Development EAFRD measures subject to IACS

2016

Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 13 - Operation 13.1.1.

FLAT RATE

2,00 %

EUR

– 56 267,29

0,00

– 56 267,29

Rural Development EAFRD measures subject to IACS

2017

Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 13 - Operation 13.1.1.

FLAT RATE

2,00 %

EUR

– 26 678,19

0,00

– 26 678,19

Total IT:

EUR

– 145 673,96

0,00

– 145 673,96

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

PL

Certification

2015

Financial errors in the EAFRD non-IACS population

ONE OFF

EUR

– 10 244,55

0,00

– 10 244,55

Total PL:

EUR

– 10 244,55

0,00

– 10 244,55

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

PT

Rural Development EAFRD Axis 4 LEADER (2007-2013)

2014

1-Measure 413 (sub-measures 311, 312, 313): ineligible costs for jobs to be created/maintained

ONE OFF

EUR

– 467 842,77

0,00

– 467 842,77

Rural Development EAFRD Leader

2015

1-Measure 413 (sub-measures 311, 312, 313): ineligible costs for jobs to be created/maintained

ONE OFF

EUR

– 1 212 190,33

0,00

– 1 212 190,33

Rural Development EAFRD Leader

2016

1-Measure 413 (sub-measures 311, 312, 313): ineligible costs for jobs to be created/maintained

ONE OFF

EUR

– 94 360,25

0,00

– 94 360,25

Rural Development EAFRD Axis 4 LEADER (2007-2013)

2014

2-Measure 413 (sub-measures 311, 312, 313, 323): deficiencies in checks on the reasonableness of costs

FLAT RATE

100,00 %

EUR

– 301 512,95

0,00

– 301 512,95

Rural Development EAFRD Leader

2015

2-Measure 413 (sub-measures 311, 312, 313, 323): deficiencies in checks on the reasonableness of costs

FLAT RATE

100,00 %

EUR

– 248 459,07

0,00

– 248 459,07

Rural Development EAFRD Leader

2016

2-Measure 413 (sub-measures 311, 312, 313, 323): deficiencies in checks on the reasonableness of costs

FLAT RATE

100,00 %

EUR

– 57 404,70

0,00

– 57 404,70

Certification

2015

Clearance of accounts decision for financial year 2015 and Clearance of EAFRD accounts decision related to the last execution year (16.10.2014-31.12.2015) in respect of the 2007-2013 programming period.

ONE OFF

EUR

– 15 000,61

0,00

– 15 000,61

Cross-compliance

2014

correction RD CY 2013

FLAT RATE

5,00 %

EUR

10 380,28

0,00

10 380,28

Cross-compliance

2014

correction RD CY 2014

FLAT RATE

5,00 %

EUR

22 589,96

0,00

22 589,96

Cross-compliance

2015

correction RD CY 2014

FLAT RATE

5,00 %

EUR

98 204,04

0,00

98 204,04

Cross-compliance

2015

correction RD CY 2015

FLAT RATE

5,00 %

EUR

33 486,89

0,00

33 486,89

Cross-compliance

2016

correction RD CY 2015

FLAT RATE

5,00 %

EUR

90 178,07

0,00

90 178,07

Certification

2016

EAFRD - Clearance of accounts decision related to the last execution year (Q5 - 16.10.2014-31.12.2015) in respect of the 2007-2013 programming period.

ONE OFF

EUR

– 3 041 420,01

– 9 024,71

– 3 032 395,30

Certification

2015

Expenditure declared in the last execution year for Rural Development measure 511 which was not declared in the financial year when the actual payment was made

ESTIMATED BY AMOUNT

EUR

– 939 516,00

0,00

– 939 516,00

Certification

2016

Extrapolated error for the 5th quarter (Q5 - 16.10.2015-31.12.2015) of the last execution year for the EAFRD non-IACS population (EUR 63 248,59 )

ESTIMATED BY AMOUNT

EUR

– 63 248,59

– 21 747,68

– 41 500,91

Cross-compliance

2014

RD - CY 2013 - Deficient checks of SMRs 2, 7, 8, 9, 11, 12, 16-18 - Missing GAEC ‘Crop rotation’ - Tolerances and leniency of the sanctioning system

FLAT RATE

5,00 %

EUR

– 129 966,15

0,00

– 129 966,15

Cross-compliance

2014

RD - CY 2014 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Missing GAEC ‘Crop rotation’ - Tolerances and leniency of the sanctioning system

FLAT RATE

5,00 %

EUR

– 204 951,05

0,00

– 204 951,05

Cross-compliance

2015

RD - CY 2014 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Missing GAEC ‘Crop rotation’ - Tolerances and leniency of the sanctioning system

FLAT RATE

5,00 %

EUR

– 220 275,94

– 881,07

– 219 394,87

Cross-compliance

2015

RD - CY 2015 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Tolerances and leniency of the sanctioning system

FLAT RATE

5,00 %

EUR

– 24 809,88

– 164,16

– 24 645,72

Cross-compliance

2016

RD - CY 2015 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Tolerances and leniency of the sanctioning system

FLAT RATE

5,00 %

EUR

– 1 626 056,75

0,00

– 1 626 056,75

Certification

2015

The MLE for Q1-Q4 EAFRD population

ESTIMATED BY AMOUNT

EUR

– 2 849 591,00

– 257 376,75

– 2 592 214,25

Total PT:

EUR

– 11 241 766,81

– 289 194,37

– 10 952 572,44

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

RO

Rural Development EAFRD Investment - public beneficiaries

2014

Several non-compliances with the legal framework on Public Procurement

ESTIMATED BY PERCENTAGE

2,44 %

EUR

– 3 923 959,54

0,00

– 3 923 959,54

Rural Development EAFRD investment - private beneficiaries

2015

Several non-compliances with the legal framework on Public Procurement

ESTIMATED BY PERCENTAGE

2,44 %

EUR

– 3 280 175,58

0,00

– 3 280 175,58

Rural Development EAFRD investment - public beneficiaries

2015

Several non-compliances with the legal framework on Public Procurement

ESTIMATED BY PERCENTAGE

2,44 %

EUR

– 2 755 091,05

0,00

– 2 755 091,05

Rural Development EAFRD Measures with flat-rate support

2015

Several non-compliances with the legal framework on Public Procurement

ESTIMATED BY PERCENTAGE

2,44 %

EUR

– 260 292,18

0,00

– 260 292,18

Rural Development EAFRD investment - private beneficiaries

2016

Several non-compliances with the legal framework on Public Procurement

ESTIMATED BY PERCENTAGE

2,44 %

EUR

– 683 995,90

0,00

– 683 995,90

Rural Development EAFRD investment - public beneficiaries

2016

Several non-compliances with the legal framework on Public Procurement

ESTIMATED BY PERCENTAGE

2,44 %

EUR

– 452 827,98

0,00

– 452 827,98

Rural Development EAFRD Measures with flat-rate support

2016

Several non-compliances with the legal framework on Public Procurement

ESTIMATED BY PERCENTAGE

2,44 %

EUR

– 115 226,97

0,00

– 115 226,97

Total RO:

EUR

– 11 471 569,20

0,00

– 11 471 569,20

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

SE

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

2012

absence of double financing verifications

FLAT RATE

10,00 %

EUR

– 65 461,21

– 21 733,12

– 43 728,09

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

2013

absence of double financing verifications

FLAT RATE

10,00 %

EUR

– 620 898,88

– 15 648,02

– 605 250,86

Rural Development EAFRD Investment - public beneficiaries

2014

absence of double financing verifications

FLAT RATE

10,00 %

EUR

– 291 505,90

– 86 612,45

– 204 893,45

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

2013

absence of verification of the costs claims

ONE OFF

EUR

– 6 970,99

0,00

– 6 970,99

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

2012

absence of verification of the SME criteria and deficiencies in the application of selection criteria and in the assessment of costs reasonableness

FLAT RATE

10,00 %

EUR

– 55 086,77

– 18 288,81

– 36 797,96

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

2013

absence of verification of the SME criteria and deficiencies in the application of selection criteria and in the assessment of costs reasonableness

FLAT RATE

10,00 %

EUR

– 363 222,29

0,00

– 363 222,29

Rural Development EAFRD Investment - private beneficiaries

2014

absence of verification of the SME criteria and deficiencies in the application of selection criteria and in the assessment of costs reasonableness

FLAT RATE

10,00 %

EUR

– 245 246,39

– 72 867,78

– 172 378,61

Rural Development EAFRD investment - private beneficiaries

2015

absence of verification of the SME criteria and deficiencies in the application of selection criteria and in the assessment of costs reasonableness

FLAT RATE

10,00 %

EUR

– 64 295,86

0,00

– 64 295,86

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

2008

absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness

FLAT RATE

10,00 %

EUR

– 751,03

0,00

– 751,03

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

2009

absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness

FLAT RATE

10,00 %

EUR

– 320,70

0,00

– 320,70

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

2011

absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness

FLAT RATE

10,00 %

EUR

– 2 236,29

– 67,59

– 2 168,70

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

2012

absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness

FLAT RATE

10,00 %

EUR

– 113 768,81

– 37 771,25

– 75 997,56

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

2013

absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness

FLAT RATE

10,00 %

EUR

– 472 874,38

0,00

– 472 874,38

Rural Development EAFRD Investment - private beneficiaries

2014

absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness

FLAT RATE

10,00 %

EUR

– 347 992,77

– 103 395,86

– 244 596,91

Rural Development EAFRD Measures with flat-rate support

2015

absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness

FLAT RATE

10,00 %

EUR

– 283 956,93

0,00

– 283 956,93

Rural Development EAFRD Axis 1 (2007-2013)

2007

deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness

FLAT RATE

5,00 %

EUR

– 2 143,59

0,00

– 2 143,59

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

2012

deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness

FLAT RATE

5,00 %

EUR

– 131 152,67

– 87 085,37

– 44 067,30

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

2013

deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness

FLAT RATE

5,00 %

EUR

– 1 241 577,53

– 2 978,52

– 1 238 599,01

Rural Development EAFRD Investment - private beneficiaries

2014

deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness

FLAT RATE

5,00 %

EUR

– 750 589,53

– 442 938,45

– 307 651,08

Rural Development EAFRD Investment - public beneficiaries

2014

deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness

FLAT RATE

5,00 %

EUR

– 845 717,03

– 499 075,16

– 346 641,87

Rural Development EAFRD investment - private beneficiaries

2015

deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness

FLAT RATE

5,00 %

EUR

– 264 235,27

0,00

– 264 235,27

Rural Development EAFRD investment - public beneficiaries

2015

deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness

FLAT RATE

5,00 %

EUR

– 1 632 649,18

28 498,30

– 1 661 147,48

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

2008

deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness

FLAT RATE

5,00 %

EUR

– 681,88

0,00

– 681,88

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

2010

deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness

FLAT RATE

5,00 %

EUR

– 490,86

0,00

– 490,86

Total SE:

EUR

– 7 803 826,74

– 1 359 964,08

– 6 443 862,66

| Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- |
| EUR | – 40 815 166,21 | – 2 238 949,56 | – 38 576 216,65 |

Currency

Amount

Deductions

Financial Impact

EUR

– 40 815 166,21

– 2 238 949,56

– 38 576 216,65

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