# L_2016312EN.01002601.xml

| 18.11.2016 | EN | Official Journal of the European Union | L 312/26 |
| --- | --- | --- | --- |

18.11.2016

EN

Official Journal of the European Union

L 312/26

---

COMMISSION IMPLEMENTING DECISION (EU) 2016/2018

of 15 November 2016

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(2016) 7232)

(Only the Bulgarian, Danish, Dutch, English, Finnish, French, German, Greek, Hungarian, Italian, Maltese, Latvian, Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish, Swedish texts are authentic)

THE EUROPEAN COMMISSION,

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

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

After consulting the Committee on the Agricultural Funds,

Whereas:

| (1) | In accordance with Article 31 of Council Regulation (EC) No 1290/2005 (2) and as from 1 January 2015 in accordance with Article 52 of Regulation (EU) No 1306/2013 the Commission is to carry out the necessary verifications, communicate to the Member States the results of those verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them. |
| --- | --- |

(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. |
| --- | --- |

(2)

The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission.

| (3) | In accordance with Regulation (EU) No 1306/2013, only agricultural expenditure which has been incurred in a way that has not infringed Union law may be financed. |
| --- | --- |

(3)

In accordance with Regulation (EU) No 1306/2013, only agricultural expenditure which has been incurred in a way that has not infringed Union law may be financed.

| (4) | In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGF and the EAFRD. |
| --- | --- |

(4)

In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGF and the EAFRD.

| (5) | The amounts that are not recognised as being chargeable to the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 24 months before the Commission's written notification of the results of the verifications to the Member States. |
| --- | --- |

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

(6)

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).

| (7) | This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 1 September 2016, |
| --- | --- |

(7)

This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 1 September 2016,

HAS ADOPTED THIS DECISION:

Article 1

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

Article 2

This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Kingdom of Denmark, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Latvia, Hungary, the Republic of Malta, the Kingdom of Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland.

Done at Brussels, 15 November 2016.

For the Commission

Phil HOGAN

Member of the Commission

---

(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(2016)6109155, 25.10.2016.

3

---

ANNEX

Decision: 52

Budget Item: 05040501

| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| LV | Cross Compliance | 2009 | Reimbursement following judgment in case T-661/14 | FLAT RATE | 5,00 % | EUR | 212 566,45 | 0,00 | 212 566,45 |
| | Cross Compliance | 2010 | Reimbursement following judgment in case T-661/14 | FLAT RATE | 2,00 % | EUR | 92 731,87 | 0,00 | 92 731,87 |
| | Cross Compliance | 2010 | Reimbursement following judgment in case T-661/14 | FLAT RATE | 5,00 % | EUR | – 1 146,35 | 0,00 | – 1 146,35 |
| | Cross Compliance | 2011 | Reimbursement following judgment in case T-661/14 | FLAT RATE | 2,00 % | EUR | – 249,48 | 0,00 | – 249,48 |
| | Cross Compliance | 2011 | Reimbursement following judgment in case T-661/14 | FLAT RATE | 5,00 % | EUR | – 425,78 | 0,00 | – 425,78 |
| | Cross Compliance | 2012 | Reimbursement following judgment in case T-661/14 | FLAT RATE | 2,00 % | EUR | – 106,22 | 0,00 | – 106,22 |
| | Cross Compliance | 2012 | Reimbursement following judgment in case T-661/14 | FLAT RATE | 5,00 % | EUR | – 183,03 | 0,00 | – 183,03 |
| | | | | | Total LV: | EUR | 303 187,46 | 0,00 | 303 187,46 |

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

LV

Cross Compliance

2009

Reimbursement following judgment in case T-661/14

FLAT RATE

5,00 %

EUR

212 566,45

0,00

212 566,45

Cross Compliance

2010

Reimbursement following judgment in case T-661/14

FLAT RATE

2,00 %

EUR

92 731,87

0,00

92 731,87

Cross Compliance

2010

Reimbursement following judgment in case T-661/14

FLAT RATE

5,00 %

EUR

– 1 146,35

0,00

– 1 146,35

Cross Compliance

2011

Reimbursement following judgment in case T-661/14

FLAT RATE

2,00 %

EUR

– 249,48

0,00

– 249,48

Cross Compliance

2011

Reimbursement following judgment in case T-661/14

FLAT RATE

5,00 %

EUR

– 425,78

0,00

– 425,78

Cross Compliance

2012

Reimbursement following judgment in case T-661/14

FLAT RATE

2,00 %

EUR

– 106,22

0,00

– 106,22

Cross Compliance

2012

Reimbursement following judgment in case T-661/14

FLAT RATE

5,00 %

EUR

– 183,03

0,00

– 183,03

Total LV:

EUR

303 187,46

0,00

303 187,46

| Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- |
| EUR | 303 187,46 | 0,00 | 303 187,46 |

Currency

Amount

Deductions

Financial Impact

EUR

303 187,46

0,00

303 187,46

Budget Item: 05070107

| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| GR | Entitlements | 2008 | Reimbursement following judgment in case T-107/14 | FLAT RATE | 10,00 % | EUR | 9 935 755,68 | 4 967 877,84 | 4 967 877,84 |
| | Entitlements | 2009 | Reimbursement following judgment in case T-107/14 | FLAT RATE | 10,00 % | EUR | 9 739 243,02 | 0,00 | 9 739 243,02 |
| | Entitlements | 2010 | Reimbursement following judgment in case T-107/14 | FLAT RATE | 10,00 % | EUR | 9 691 976,36 | 0,00 | 9 691 976,36 |
| | | | | | Total GR: | EUR | 29 366 975,06 | 4 967 877,84 | 24 399 097,22 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| LV | Cross Compliance | 2009 | Reimbursement following judgment in case T-661/14 | FLAT RATE | 5,00 % | EUR | 254 163,51 | 0,00 | 254 163,51 |
| | Cross Compliance | 2010 | Reimbursement following judgment in case T-661/14 | FLAT RATE | 2,00 % | EUR | 181 777,79 | 0,00 | 181 777,79 |
| | Cross Compliance | 2010 | Reimbursement following judgment in case T-661/14 | FLAT RATE | 5,00 % | EUR | 179,81 | 0,00 | 179,81 |
| | Cross Compliance | 2011 | Reimbursement following judgment in case T-661/14 | FLAT RATE | 2,00 % | EUR | 100,05 | 0,00 | 100,05 |
| | Cross Compliance | 2011 | Reimbursement following judgment in case T-661/14 | FLAT RATE | 5,00 % | EUR | – 14,86 | 0,00 | – 14,86 |
| | Cross Compliance | 2012 | Reimbursement following judgment in case T-661/14 | FLAT RATE | 2,00 % | EUR | 0,19 | 0,00 | 0,19 |
| | | | | | Total LV: | EUR | 436 206,49 | 0,00 | 436 206,49 |

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

GR

Entitlements

2008

Reimbursement following judgment in case T-107/14

FLAT RATE

10,00 %

EUR

9 935 755,68

4 967 877,84

4 967 877,84

Entitlements

2009

Reimbursement following judgment in case T-107/14

FLAT RATE

10,00 %

EUR

9 739 243,02

0,00

9 739 243,02

Entitlements

2010

Reimbursement following judgment in case T-107/14

FLAT RATE

10,00 %

EUR

9 691 976,36

0,00

9 691 976,36

Total GR:

EUR

29 366 975,06

4 967 877,84

24 399 097,22

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

LV

Cross Compliance

2009

Reimbursement following judgment in case T-661/14

FLAT RATE

5,00 %

EUR

254 163,51

0,00

254 163,51

Cross Compliance

2010

Reimbursement following judgment in case T-661/14

FLAT RATE

2,00 %

EUR

181 777,79

0,00

181 777,79

Cross Compliance

2010

Reimbursement following judgment in case T-661/14

FLAT RATE

5,00 %

EUR

179,81

0,00

179,81

Cross Compliance

2011

Reimbursement following judgment in case T-661/14

FLAT RATE

2,00 %

EUR

100,05

0,00

100,05

Cross Compliance

2011

Reimbursement following judgment in case T-661/14

FLAT RATE

5,00 %

EUR

– 14,86

0,00

– 14,86

Cross Compliance

2012

Reimbursement following judgment in case T-661/14

FLAT RATE

2,00 %

EUR

0,19

0,00

0,19

Total LV:

EUR

436 206,49

0,00

436 206,49

| Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- |
| EUR | 29 803 181,55 | 4 967 877,84 | 24 835 303,71 |

Currency

Amount

Deductions

Financial Impact

EUR

29 803 181,55

4 967 877,84

24 835 303,71

Budget Item: 6701

| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| AT | Fruit and Vegetables — Operational Programmes | 2012 | Assets located outside the POs premises or holdings | ONE OFF | | EUR | – 1 909 582,50 | 0,00 | – 1 909 582,50 |
| | Fruit and Vegetables — Operational Programmes | 2013 | Assets located outside the POs premises or holdings | ONE OFF | | EUR | – 1 864 938,19 | 0,00 | – 1 864 938,19 |
| | Fruit and Vegetables — Operational Programmes | 2012 | Ineligible staff costs | ONE OFF | | EUR | – 39 738,41 | 0,00 | – 39 738,41 |
| | Fruit and Vegetables — Operational Programmes | 2013 | Ineligible staff costs | ONE OFF | | EUR | – 41 174,87 | 0,00 | – 41 174,87 |
| | Irregularities | 2012 | Non-accrued/reported interest and delays in the recovery procedure | ONE OFF | | EUR | – 24 231,03 | 0,00 | – 24 231,03 |
| | Fruit and Vegetables — Operational Programmes | 2012 | Unduly recognised POs | ONE OFF | | EUR | – 498 721,65 | 0,00 | – 498 721,65 |
| | Fruit and Vegetables — Operational Programmes | 2013 | Unduly recognised POs | ONE OFF | | EUR | – 899 392,44 | 0,00 | – 899 392,44 |
| | Fruit and Vegetables — Operational programmes incl withdrawals | 2014 | Unduly recognised POs | ONE OFF | | EUR | – 915 136,70 | 0,00 | – 915 136,70 |
| | Fruit and Vegetables — Operational Programmes | 2012 | Weaknesses in key control FY2012-3 | FLAT RATE | 10,00 % | EUR | – 559 871,49 | – 244 804,26 | – 315 067,23 |
| | Fruit and Vegetables — Operational Programmes | 2013 | Weaknesses in key control FY2012-3 | FLAT RATE | 10,00 % | EUR | – 776 598,77 | – 280 550,55 | – 496 048,22 |
| | Fruit and Vegetables — Operational programmes incl withdrawals | 2014 | Weakness in key controls FY 2014 only | FLAT RATE | 10,00 % | EUR | – 882 206,97 | 0,00 | – 882 206,97 |
| | | | | | Total AT: | EUR | – 8 411 593,02 | – 525 354,81 | – 7 886 238,21 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| BE | Cross Compliance | 2013 | Application of tolerances and leniency of the sanctioning system — CY 2012 | ONE OFF | | EUR | – 43 418,70 | – 86,84 | – 43 331,86 |
| | Cross Compliance | 2014 | Application of tolerances and leniency of the sanctioning system — CY 2013 | ONE OFF | | EUR | – 87 826,17 | – 175,65 | – 87 650,52 |
| | Cross Compliance | 2015 | Application of tolerances and leniency of the sanctioning system — CY 2014 | ONE OFF | | EUR | – 37 343,34 | – 74,68 | – 37 268,66 |
| | Cross Compliance | 2013 | Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2012 | FLAT RATE | 2,00 % | EUR | – 598 444,65 | – 256,81 | – 598 187,84 |
| | Cross Compliance | 2014 | Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2012 | FLAT RATE | 2,00 % | EUR | – 193,80 | 0,00 | – 193,80 |
| | Cross Compliance | 2014 | Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2013 | FLAT RATE | 2,00 % | EUR | – 582 487,99 | 0,00 | – 582 487,99 |
| | Cross Compliance | 2015 | Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2014 | FLAT RATE | 10,00 % | EUR | – 569 653,02 | 0,00 | – 569 653,02 |
| | | | | | Total BE: | EUR | – 1 919 367,67 | – 593,98 | – 1 918 773,69 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| DE | Certification | 2014 | Financial errors identified by the Certification Body | ONE OFF | | EUR | – 6 121,69 | 0,00 | – 6 121,69 |
| | Certification | 2014 | Financial errors identified by the Certification Body | ONE OFF | | EUR | – 2 397,36 | 0,00 | – 2 397,36 |
| | Decoupled Direct Aids | 2015 | Weakness in the LPIS-GIS — Performance of crosschecks to establish eligibility of the parcel declared (key control) | ONE OFF | | EUR | – 65 880,00 | 0,00 | – 65 880,00 |
| | Decoupled Direct Aids | 2016 | Weakness in the LPIS-GIS — Performance of crosschecks to establish eligibility of the parcel declared (key control) | ONE OFF | | EUR | – 72 630,00 | 0,00 | – 72 630,00 |
| | | | | | Total DE: | EUR | – 147 029,05 | 0,00 | – 147 029,05 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| DK | Certification | 2015 | Errors detected in the re-performance of OTSC in the EAGF IACS population | ONE OFF | | EUR | – 3 163,98 | 0,00 | – 3 163,98 |
| | Certification | 2012 | Lack of appropriate reaction by DAFA in relation to the company evading the controls | ONE OFF | | EUR | – 182 151,60 | 0,00 | – 182 151,60 |
| | | | | | Total DK: | EUR | – 185 315,58 | 0,00 | – 185 315,58 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| ES | Recoveries | 2008 | Amounts not traced back in the authorities' declaration of payments | ONE OFF | | EUR | – 57 499,79 | 0,00 | – 57 499,79 |
| | Recoveries | 2009 | Amounts not traced back in the authorities' declaration of payments | ONE OFF | | EUR | – 57 499,79 | 0,00 | – 57 499,79 |
| | Recoveries | 2010 | Amounts not traced back in the authorities' declaration of payments | ONE OFF | | EUR | – 452 132,84 | 0,00 | – 452 132,84 |
| | Recoveries | 2011 | Amounts not traced back in the authorities' declaration of payments | ONE OFF | | EUR | 8 118,38 | 0,00 | 8 118,38 |
| | Recoveries | 2012 | Amounts not traced back in the authorities' declaration of payments | ONE OFF | | EUR | 0,01 | 0,00 | 0,01 |
| | Cross Compliance | 2012 | Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2011 | FLAT RATE | 5,00 % | EUR | – 4 552 942,45 | – 821,75 | – 4 552 120,70 |
| | Cross Compliance | 2013 | Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2011 | FLAT RATE | 5,00 % | EUR | – 1 537,30 | 0,00 | – 1 537,30 |
| | Cross Compliance | 2011 | Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2012 | FLAT RATE | 5,00 % | EUR | – 3 172,88 | – 0,06 | – 3 172,82 |
| | Cross Compliance | 2013 | Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2012 | FLAT RATE | 5,00 % | EUR | – 4 507 539,72 | – 84 158,35 | – 4 423 381,37 |
| | Fruit and Vegetables — Operational Programmes | 2008 | Environmental Management of Packaging (EMP) | FLAT RATE | 5,00 % | EUR | – 10 582,61 | – 10 396,61 | – 186,00 |
| | Fruit and Vegetables — Operational Programmes | 2009 | Environmental Management of Packaging (EMP) | FLAT RATE | 5,00 % | EUR | – 850 590,17 | – 813 343,56 | – 37 246,61 |
| | Fruit and Vegetables — Operational Programmes | 2010 | Environmental Management of Packaging (EMP) | FLAT RATE | 5,00 % | EUR | – 9 872,42 | – 8 618,07 | – 1 254,35 |
| | Fruit and Vegetables — Operational Programmes | 2011 | Environmental Management of Packaging (EMP) | FLAT RATE | 5,00 % | EUR | – 2 382,39 | – 2 266,08 | – 116,31 |
| | Fruit and Vegetables — Operational Programmes | 2012 | Environmental Management of Packaging (EMP) | FLAT RATE | 5,00 % | EUR | – 343,30 | 0,00 | – 343,30 |
| | Certification | 2014 | Extrapolated error for EAGF non-IACS population | ONE OFF | | EUR | – 830,81 | 0,00 | – 830,81 |
| | Cross Compliance | 2014 | Incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2013 | ONE OFF | | EUR | – 688 407,59 | – 30 146,05 | – 658 261,54 |
| | Certification | 2014 | Known error identified in the EAGF IACS population. SPS | ONE OFF | | EUR | – 353 214,35 | – 1 807,35 | – 351 407,00 |
| | Certification | 2012 | Non-eligible sugar restructuring aid | ONE OFF | | EUR | – 1 361 413,12 | – 5 268,22 | – 1 356 144,90 |
| | Fruit and Vegetables — Operational programmes incl withdrawals | 2009 | Undue aid payments for leasing arrangements | ONE OFF | 0,00 % | EUR | – 13 336,00 | – 3 289,74 | – 10 046,26 |
| | Fruit and Vegetables — Operational Programmes | 2009 | Weaknesses in eligibility of expenditure | ONE OFF | | EUR | – 29 641,68 | – 1 870,43 | – 27 771,25 |
| | Fruit and Vegetables — Operational Programmes | 2011 | Weaknesses in eligibility of expenditure | ONE OFF | | EUR | – 92 471,27 | – 558,53 | – 91 912,74 |
| | _Recoveries | 2008 | Weaknesses in managing irregularities | ONE OFF | 0,00 % | EUR | – 90 579,48 | 0,00 | – 90 579,48 |
| | _Recoveries | 2009 | Weaknesses in managing irregularities | ONE OFF | 0,00 % | EUR | – 91 063,44 | 0,00 | – 91 063,44 |
| | _Recoveries | 2010 | Weaknesses in managing irregularities | ONE OFF | 0,00 % | EUR | – 412 867,62 | 0,00 | – 412 867,62 |
| | _Recoveries | 2011 | Weaknesses in managing irregularities | ONE OFF | 0,00 % | EUR | – 59 631,00 | 0,00 | – 59 631,00 |
| | _Recoveries | 2012 | Weaknesses in managing irregularities | ONE OFF | 0,00 % | EUR | – 16 835,39 | 0,00 | – 16 835,39 |
| | Fruit and Vegetables — Operational programmes incl withdrawals | 2009 | Weaknesses in the control system for the recognition of producer organisations | ONE OFF | 0,00 % | EUR | – 280 031,76 | – 1 691,39 | – 278 340,37 |
| | Fruit and Vegetables — Operational programmes incl withdrawals | 2009 | Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2008 & 2009 | FLAT RATE | 5,00 % | EUR | – 57 063,20 | – 29 708,57 | – 27 354,63 |
| | Fruit and Vegetables — Operational programmes incl withdrawals | 2010 | Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2008 & 2009 | FLAT RATE | 5,00 % | EUR | – 300 020,04 | – 273 601,71 | – 26 418,33 |
| | Fruit and Vegetables — Operational Programmes | 2011 | Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2010, 2011 & 2012 | FLAT RATE | 5,00 % | EUR | – 205 226,38 | – 205 226,38 | 0,00 |
| | Fruit and Vegetables — Operational Programmes | 2012 | Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2010, 2011 & 2012 | FLAT RATE | 5,00 % | EUR | – 193 521,83 | 0,00 | – 193 521,83 |
| | Fruit and Vegetables — Operational Programmes | 2013 | Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2010, 2011 & 2012 | FLAT RATE | 5,00 % | EUR | – 245 200,53 | 0,00 | – 245 200,53 |
| | Fruit and Vegetables — Operational programmes incl withdrawals | 2014 | Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2013 | FLAT RATE | 5,00 % | EUR | – 323 602,75 | 0,00 | – 323 602,75 |
| | Fruit and Vegetables — Operational programmes incl withdrawals | 2009 | Weaknesses in programme approval/authorisation of expenditure and weaknesses in establishing standard flat rates for environmental actions | FLAT RATE | 5,00 % | EUR | – 652 299,20 | – 180 687,65 | – 471 611,55 |
| | Fruit and Vegetables — Operational programmes incl withdrawals | 2010 | Weaknesses in programme approval/authorisation of expenditure and weaknesses in establishing standard flat rates for environmental actions | FLAT RATE | 5,00 % | EUR | – 718 821,45 | – 88 990,15 | – 629 831,30 |
| | Fruit and Vegetables — Operational programmes incl withdrawals | 2011 | Weaknesses in programme approval/authorisation of expenditure and weaknesses in establishing standard flat rates for environmental actions | FLAT RATE | 5,00 % | EUR | – 771 482,90 | – 93 881,68 | – 677 601,22 |
| | Fruit and Vegetables — Operational programmes incl withdrawals | 2012 | Weaknesses in programme approval/authorisation of expenditure and weaknesses in establishing standard flat rates for environmental actions | FLAT RATE | 5,00 % | EUR | – 14 516,85 | 0,00 | – 14 516,85 |
| | Fruit and Vegetables — Operational programmes incl withdrawals | 2008 | Weaknesses in the management of the risk of double funding | FLAT RATE | 2,00 % | EUR | – 668 667,53 | – 588 156,44 | – 80 511,09 |
| | Fruit and Vegetables — Operational programmes incl withdrawals | 2009 | Weaknesses in the management of the risk of double funding | FLAT RATE | 2,00 % | EUR | – 680 158,12 | – 237 238,19 | – 442 919,93 |
| | Fruit and Vegetables — Operational programmes incl withdrawals | 2010 | Weaknesses in the management of the risk of double funding | FLAT RATE | 2,00 % | EUR | – 736 610,85 | – 91 366,47 | – 645 244,38 |
| | Fruit and Vegetables — Operational programmes incl withdrawals | 2011 | Weaknesses in the management of the risk of double funding | FLAT RATE | 2,00 % | EUR | – 718 697,92 | – 127 039,32 | – 591 658,60 |
| | Fruit and Vegetables — Operational programmes incl withdrawals | 2012 | Weaknesses in the management of the risk of double funding | FLAT RATE | 2,00 % | EUR | – 706 338,24 | – 26 251,74 | – 680 086,50 |
| | Fruit and Vegetables — Operational programmes incl withdrawals | 2013 | Weaknesses in the management of the risk of double funding | FLAT RATE | 2,00 % | EUR | – 599 782,11 | – 23 254,76 | – 576 527,35 |
| | | | | | Total ES: | EUR | – 21 580 310,68 | – 2 929 639,25 | – 18 650 671,43 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| FR | Irregularities | 2010 | Case n°DAJ2/DPO8492 | ONE OFF | | EUR | – 26 750 942,00 | 0,00 | – 26 750 942,00 |
| | Irregularities | 2010 | Case n°GXHP200700062 | ONE OFF | | EUR | – 2 920,03 | 0,00 | – 2 920,03 |
| | Irregularities | 2010 | Case n° LAIT 02836/TR410759 | ONE OFF | | EUR | – 144 027,14 | 0,00 | – 144 027,14 |
| | Irregularities | 2010 | Case n°OINP201180010 | ONE OFF | | EUR | – 38 302,46 | 0,00 | – 38 302,46 |
| | Irregularities | 2010 | Case n°TR2001008 | ONE OFF | | EUR | – 50 253,13 | 0,00 | – 50 253,13 |
| | Irregularities | 2010 | Case n°TR451024 | ONE OFF | | EUR | – 2 960 918,36 | 0,00 | – 2 960 918,36 |
| | Irregularities | 2010 | Cases escaping the application of the 50/50 rule due to their late evaluation | ONE OFF | | EUR | – 9 569,59 | 0,00 | – 9 569,59 |
| | Irregularities | 2010 | Cases not reported in the Annex III table or reported with an improper PACA escaping the application of the 50/50 rule | ONE OFF | | EUR | – 7 884,99 | 0,00 | – 7 884,99 |
| | Irregularities | 2010 | interests not reported in the Annex III table, escaping the application of the 50/50 rule | ONE OFF | | EUR | – 4 171 977,50 | 0,00 | – 4 171 977,50 |
| | Irregularities | 2015 | Non respect of diligence pursuing to article 32(5) R. 1290/2005 | ONE OFF | | EUR | – 1 402 884,37 | 0,00 | – 1 402 884,37 |
| | Irregularities | 2010 | pre-debts not converted into debts within 1 year after the PACA | ONE OFF | | EUR | – 10 853 421,42 | 0,00 | – 10 853 421,42 |
| | Irregularities | 2010 | Unvalued debts, escaping the application of the 50/50 rule | ONE OFF | | EUR | – 6 653,47 | 0,00 | – 6 653,47 |
| | Promotion Measures | 2010 | weakness in the control of the selection of the implementing body (competitive procedure not adequate) | FLAT RATE | 25,00 % | EUR | – 205 820,79 | 0,00 | – 205 820,79 |
| | Promotion Measures | 2011 | weakness in the control of the selection of the implementing body (competitive procedure not adequate) | FLAT RATE | 25,00 % | EUR | – 239 784,46 | 0,00 | – 239 784,46 |
| | Promotion Measures | 2012 | weakness in the control of the selection of the implementing body (competitive procedure not adequate) | FLAT RATE | 25,00 % | EUR | – 219 122,42 | 0,00 | – 219 122,42 |
| | Promotion Measures | 2013 | weakness in the control of the selection of the implementing body (competitive procedure not adequate) | FLAT RATE | 25,00 % | EUR | – 40 407,41 | 0,00 | – 40 407,41 |
| | | | | | Total FR: | EUR | – 47 104 889,54 | 0,00 | – 47 104 889,54 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| GB | Certification | 2012 | Adjustments regarding the reimbursements to the Paying Agency | ONE OFF | | EUR | – 10 766,00 | – 236,42 | – 10 529,58 |
| | Decoupled Direct Aids | 2014 | Lack of retroactive recoveries claim years 2013 and 2014, Art.80 of R.1122/2009 | ONE OFF | | EUR | – 819 832,00 | 0,00 | – 819 832,00 |
| | | | | | Total GB: | EUR | – 830 598,00 | – 236,42 | – 830 361,58 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| HU | Cross Compliance | 2013 | Application of tolerance for animal identification, no evaluation of minor non-compliances, leniency in the sanctioning system, grace period for replacing ear tags, CY2012 | ONE OFF | | EUR | – 345 104,16 | 0,00 | – 345 104,16 |
| | Wine — Investment | 2013 | Deficiency of control on the eligibility criteria of the investment | FLAT RATE | 5,00 % | EUR | – 141 511,53 | 0,00 | – 141 511,53 |
| | Wine — Investment | 2014 | Deficiency of control on the eligibility criteria of the investment | FLAT RATE | 5,00 % | EUR | – 132 732,62 | 0,00 | – 132 732,62 |
| | Wine — Investment | 2015 | Deficiency of control on the eligibility criteria of the investment | FLAT RATE | 5,00 % | EUR | – 65 771,82 | 0,00 | – 65 771,82 |
| | Decoupled Direct Aids | 2012 | lack of retroactive procedure 2008 — 2013 | ONE OFF | | EUR | – 27 454 967,41 | 0,00 | – 27 454 967,41 |
| | Decoupled Direct Aids | 2013 | lack of retroactive procedure 2008 — 2013 | ONE OFF | | EUR | – 1 205 419,21 | 0,00 | – 1 205 419,21 |
| | Cross Compliance | 2014 | No evaluation of minor non-compliances, leniency in the sanctioning system, grace period for replacing ear tags, CY2013 | ONE OFF | | EUR | – 85 272,17 | 0,00 | – 85 272,17 |
| | Cross Compliance | 2015 | No evaluation of minor non-compliances, leniency in the sanctioning system, grace period for replacing ear tags, CY2014 | ONE OFF | | EUR | – 47 840,41 | 0,00 | – 47 840,41 |
| | Decoupled Direct Aids | 2012 | Parcel identification for claim years 2011 and 2012 | ONE OFF | | EUR | – 7 473,33 | 0,00 | – 7 473,33 |
| | Decoupled Direct Aids | 2013 | Parcel identification for claim years 2011 and 2012 | ONE OFF | | EUR | – 7 473,32 | 0,00 | – 7 473,32 |
| | Decoupled Direct Aids | 2012 | Deficiencies in risk analysis, claim years 2011, 2012 and 2013 | ONE OFF | | EUR | – 7 038 944,95 | 0,00 | – 7 038 944,95 |
| | Decoupled Direct Aids | 2013 | Deficiencies in risk analysis, claim years 2011, 2012 and 2013 | ONE OFF | | EUR | – 3 371 318,84 | 0,00 | – 3 371 318,84 |
| | Decoupled Direct Aids | 2014 | Deficiencies in risk analysis, claim years 2011, 2012 and 2013 | ONE OFF | | EUR | – 1 348 980,52 | 0,00 | – 1 348 980,52 |
| | Decoupled Direct Aids | 2013 | Deficiencies in risk analysis, claim years 2012 and 2013 | ONE OFF | | EUR | – 7 038 944,95 | 0,00 | – 7 038 944,95 |
| | Decoupled Direct Aids | 2014 | Deficiencies in risk analysis, claim years 2012 and 2013 | ONE OFF | | EUR | – 10 410 263,79 | 0,00 | – 10 410 263,79 |
| | | | | | Total HU: | EUR | – 58 702 019,03 | 0,00 | – 58 702 019,03 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| IT | Certification | 2013 | 20 % recovery costs discounted too late | ONE OFF | | EUR | – 65 518,44 | 0,00 | – 65 518,44 |
| | School Fruit Scheme | 2012 | Absence of checks in communication costs | FLAT RATE | 10,00 % | EUR | – 54 596,43 | 0,00 | – 54 596,43 |
| | School Fruit Scheme | 2013 | Absence of checks in communication costs | FLAT RATE | 10,00 % | EUR | – 43 039,98 | 0,00 | – 43 039,98 |
| | School Fruit Scheme | 2014 | Absence of checks in communication costs | FLAT RATE | 10,00 % | EUR | – 56 718,12 | 0,00 | – 56 718,12 |
| | Wine — Restructuring | 2012 | Failure to apply properly the control established by Article 79 of Regulation (EC) No 555/2008 | FLAT RATE | 2,00 % | EUR | – 851,44 | 0,00 | – 851,44 |
| | Wine — Restructuring | 2013 | Failure to apply properly the control established by Article 79 of Regulation (EC) No 555/2008 | FLAT RATE | 2,00 % | EUR | – 354 700,47 | 0,00 | – 354 700,47 |
| | Wine — Restructuring | 2014 | Failure to apply properly the control established by Article 79 of Regulation (EC) No 555/2008 | FLAT RATE | 2,00 % | EUR | – 360 360,05 | 0,00 | – 360 360,05 |
| | Other Direct Aid — Article 68-72 of Reg.73/2009 | 2012 | Incorrect application of reductions | ONE OFF | | EUR | – 6 558,38 | 0,00 | – 6 558,38 |
| | Other Direct Aid — Article 68-72 of Reg.73/2009 | 2013 | Incorrect calculation of reductions | ONE OFF | | EUR | – 334,77 | 0,00 | – 334,77 |
| | School Fruit Scheme | 2012 | Non compliance with public procurement provisions | FLAT RATE | 25,00 % | EUR | – 4 170 834,38 | 0,00 | – 4 170 834,38 |
| | School Fruit Scheme | 2013 | Non compliance with public procurement provisions | FLAT RATE | 25,00 % | EUR | – 4 779 213,02 | 0,00 | – 4 779 213,02 |
| | Other Direct Aid — Article 68-72 of Reg.73/2009 | 2012 | Payment of ineligible animals | ONE OFF | | EUR | – 935,59 | 0,00 | – 935,59 |
| | Other Direct Aid — Article 68-72 of Reg.73/2009 | 2013 | Payment of ineligible animals | ONE OFF | | EUR | – 1 139,51 | 0,00 | – 1 139,51 |
| | Certification | 2013 | problem to respect aids payment within five working days | ONE OFF | | EUR | – 37 986,20 | 0,00 | – 37 986,20 |
| | Other Direct Aid — Article 68-72 of Reg.73/2009 | 2012 | Rate of on-the-spot checks and size of the sample for on-the-spot checks not respected | FLAT RATE | 5,00 % | EUR | – 2 035 878,67 | – 6 474,85 | – 2 029 403,82 |
| | Other Direct Aid — Article 68-72 of Reg.73/2009 | 2013 | Rate of on-the-spot checks and size of the sample for on-the-spot checks not respected | FLAT RATE | 2,00 % | EUR | – 366 823,40 | – 29,48 | – 366 793,92 |
| | Other Direct Aid — Article 68-72 of Reg.73/2009 | 2014 | Rate of on-the-spot checks and size of the sample for on-the-spot checks not respected | FLAT RATE | 2,00 % | EUR | – 360 765,32 | 0,00 | – 360 765,32 |
| | | | | | Total IT: | EUR | – 12 696 254,17 | – 6 504,33 | – 12 689 749,84 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| NL | Irregularities | 2010 | No recovery action taken by Dutch authorities as regarding irregularity detected in an OLAF investigation in 2000. | ONE OFF | | EUR | – 424 837,90 | 0,00 | – 424 837,90 |
| | | | | | Total NL: | EUR | – 424 837,90 | 0,00 | – 424 837,90 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| PL | Certification | 2013 | Cases for which the PA decided not to pursue a recovery | ONE OFF | | EUR | – 11 155,11 | 0,00 | – 11 155,11 |
| | Fruit and Vegetables — Pre-recognised Producer Groups | 2012 | Weaknesses in key controls, especially as regards checks on recognition plans and on recognition criteria | FLAT RATE | 25,00 % | EUR | – 64 974 750,82 | – 25 989 900,32 | – 38 984 850,50 |
| | Fruit and Vegetables — Pre-recognised Producer Groups | 2013 | Weaknesses in key controls, especially as regards checks on recognition plans and on recognition criteria | FLAT RATE | 25,00 % | EUR | – 76 816 098,12 | 0,00 | – 76 816 098,12 |
| | | | | | Total PL: | EUR | – 141 802 004,05 | – 25 989 900,32 | – 115 812 103,73 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| PT | Other Direct Aid — POSEI | 2012 | Normal inspection activity was funded from the technical assistance heading of the POSEI sub-programme for the Azores | ONE OFF | | EUR | – 460 202,73 | 0,00 | – 460 202,73 |
| | Other Direct Aid — POSEI | 2013 | Normal inspection activity was funded from the technical assistance heading of the POSEI sub-programme for the Azores | ONE OFF | | EUR | – 200 000,00 | 0,00 | – 200 000,00 |
| | Food Aid within the Community | 2010 | weakness of a key control for ‘follow up of controls’ (stock accounting) from 1.9.2010 to the end of ‘most deprived’ programme 2010 | FLAT RATE | 2,00 % | EUR | – 390 318,22 | 0,00 | – 390 318,22 |
| | Food Aid within the Community | 2011 | weakness of a key control for ‘follow up of controls’ (stock accounting) from 1.9.2010 to the end of ‘most deprived’ programme 2010 | FLAT RATE | 2,00 % | EUR | – 374 320,14 | 0,00 | – 374 320,14 |
| | Food Aid within the Community | 2012 | weakness of a key control for ‘follow up of controls’ (stock accounting) from 1.9.2010 to the end of ‘most deprived’ programme 2010 | FLAT RATE | 2,00 % | EUR | – 381 406,97 | 0,00 | – 381 406,97 |
| | | | | | Total PT: | EUR | – 1 806 248,06 | 0,00 | – 1 806 248,06 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| RO | Cross Compliance | 2011 | Absence of risk analysis for animal identification SMRs, SMR1 and 5 not checked for all farmers, no specific criteria for the selection of the parcel during OTSC, CY2012 | FLAT RATE | 2,00 % | EUR | – 21 404,36 | – 25,22 | – 21 379,14 |
| | Cross Compliance | 2012 | Absence of risk analysis for animal identification SMRs, SMR1 and 5 not checked for all farmers, no specific criteria for the selection of the parcel during OTSC, CY2012 | FLAT RATE | 2,00 % | EUR | – 14 469,30 | – 19,41 | – 14 449,89 |
| | Cross Compliance | 2013 | Absence of risk analysis for animal identification SMRs, SMR1 and 5 not checked for all farmers, no specific criteria for the selection of the parcel during OTSC, CY2012 | FLAT RATE | 2,00 % | EUR | – 651 591,27 | – 874,73 | – 650 716,54 |
| | Other Direct Aid — Article 68-72 of Reg.73/2009 | 2013 | Animals not in the herd register | ONE OFF | | EUR | – 1 121,04 | 0,00 | – 1 121,04 |
| | Other Direct Aid — Article 68-72 of Reg.73/2009 | 2014 | Animals not in the herd register | ONE OFF | | EUR | – 285,82 | 0,00 | – 285,82 |
| | Other Direct Aid — Article 68-72 of Reg.73/2009 | 2013 | Deficient on-the-spot checks | FLAT RATE | 5,00 % | EUR | – 43 624,29 | 0,00 | – 43 624,29 |
| | Other Direct Aid — Article 68-72 of Reg.73/2009 | 2014 | Deficient on-the-spot checks | FLAT RATE | 5,00 % | EUR | – 135 630,95 | 0,00 | – 135 630,95 |
| | Other Direct Aid — Article 68-72 of Reg.73/2009 | 2015 | Deficient on-the-spot checks | FLAT RATE | 5,00 % | EUR | – 237 720,00 | 0,00 | – 237 720,00 |
| | Certification | 2010 | error in the debt management system FY2010 EAGF | ONE OFF | | EUR | – 2 776,25 | 0,00 | – 2 776,25 |
| | Certification | 2011 | error in the debt management system FY2011 EAGF | ONE OFF | | EUR | – 1 261,10 | 0,00 | – 1 261,10 |
| | Scrutiny of transactions | 2010 | Weaknesses in administrative framework and insufficient quality of scrutiny FY 2010 | FLAT RATE | 0,50 % | EUR | – 49 843,71 | 0,00 | – 49 843,71 |
| | Scrutiny of transactions | 2011 | Weaknesses in administrative framework and insufficient quality of scrutiny FY 2011 | FLAT RATE | 0,50 % | EUR | – 239 834,11 | 0,00 | – 239 834,11 |
| | Scrutiny of transactions | 2012 | Weaknesses in administrative framework and insufficient quality of scrutiny FY 2012 | FLAT RATE | 0,50 % | EUR | – 55 896,10 | 0,00 | – 55 896,10 |
| | | | | | Total RO: | EUR | – 1 455 458,30 | – 919,36 | – 1 454 538,94 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| SE | Fruit and Vegetables — Operational Programmes | 2010 | unduly recognition | ONE OFF | 0,00 % | EUR | – 451 853,95 | 0,00 | – 451 853,95 |
| | Fruit and Vegetables — Operational Programmes | 2011 | unduly recognition | ONE OFF | 0,00 % | EUR | – 349 305,95 | 0,00 | – 349 305,95 |
| | Fruit and Vegetables — Operational Programmes | 2010 | weaknesses in key controls | FLAT RATE | 5,00 % | EUR | – 27 794,70 | – 7 638,10 | – 20 156,60 |
| | Fruit and Vegetables — Operational Programmes | 2010 | weaknesses in key controls | FLAT RATE | 10,00 % | EUR | – 383 072,07 | – 29 585,26 | – 353 486,81 |
| | Fruit and Vegetables — Operational Programmes | 2011 | weaknesses in key controls | FLAT RATE | 5,00 % | EUR | – 117 435,73 | – 17 465,30 | – 99 970,43 |
| | | | | | Total SE: | EUR | – 1 329 462,40 | – 54 688,66 | – 1 274 773,74 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| SI | Cross Compliance | 2013 | Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2012 | FLAT RATE | 2,00 % | EUR | – 1 590,84 | 0,00 | – 1 590,84 |
| | Cross Compliance | 2014 | Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2012 | FLAT RATE | 2,00 % | EUR | – 19,96 | 0,00 | – 19,96 |
| | Cross Compliance | 2014 | Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2013 | FLAT RATE | 2,00 % | EUR | – 280 043,67 | 0,00 | – 280 043,67 |
| | Cross Compliance | 2013 | Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2014 | FLAT RATE | 2,00 % | EUR | – 8 439,51 | 0,00 | – 8 439,51 |
| | Cross Compliance | 2015 | Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2014 | FLAT RATE | 2,00 % | EUR | – 271 939,48 | – 68,42 | – 271 871,06 |
| | | | | | Total SI: | EUR | – 562 033,46 | – 68,42 | – 561 965,04 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| SK | Cross Compliance | 2012 | One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011 | FLAT RATE | 5,00 % | EUR | – 1 591 159,40 | – 8 695,79 | – 1 582 463,61 |
| | Cross Compliance | 2013 | One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011 | FLAT RATE | 5,00 % | EUR | – 2 181,65 | – 11,91 | – 2 169,74 |
| | Cross Compliance | 2014 | One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011 | FLAT RATE | 5,00 % | EUR | – 734,05 | 0,00 | – 734,05 |
| | Cross Compliance | 2011 | One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012 | FLAT RATE | 5,00 % | EUR | – 2 995,21 | 0,00 | – 2 995,21 |
| | Cross Compliance | 2012 | One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012 | FLAT RATE | 5,00 % | EUR | – 534,75 | 0,00 | – 534,75 |
| | Cross Compliance | 2013 | One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012 | FLAT RATE | 5,00 % | EUR | – 1 764 473,62 | 0,00 | – 1 764 473,62 |
| | Cross Compliance | 2014 | One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012 | FLAT RATE | 5,00 % | EUR | – 798,08 | 0,00 | – 798,08 |
| | Cross Compliance | 2012 | One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013 | FLAT RATE | 5,00 % | EUR | – 965,25 | 0,00 | – 965,25 |
| | Cross Compliance | 2013 | One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013 | FLAT RATE | 5,00 % | EUR | – 985,39 | 0,00 | – 985,39 |
| | Cross Compliance | 2014 | One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013 | FLAT RATE | 2,00 % | EUR | – 740 795,43 | 0,00 | – 740 795,43 |
| | | | | | Total SK: | EUR | – 4 105 622,83 | – 8 707,70 | – 4 096 915,13 |

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

AT

Fruit and Vegetables — Operational Programmes

2012

Assets located outside the POs premises or holdings

ONE OFF

EUR

– 1 909 582,50

0,00

– 1 909 582,50

Fruit and Vegetables — Operational Programmes

2013

Assets located outside the POs premises or holdings

ONE OFF

EUR

– 1 864 938,19

0,00

– 1 864 938,19

Fruit and Vegetables — Operational Programmes

2012

Ineligible staff costs

ONE OFF

EUR

– 39 738,41

0,00

– 39 738,41

Fruit and Vegetables — Operational Programmes

2013

Ineligible staff costs

ONE OFF

EUR

– 41 174,87

0,00

– 41 174,87

Irregularities

2012

Non-accrued/reported interest and delays in the recovery procedure

ONE OFF

EUR

– 24 231,03

0,00

– 24 231,03

Fruit and Vegetables — Operational Programmes

2012

Unduly recognised POs

ONE OFF

EUR

– 498 721,65

0,00

– 498 721,65

Fruit and Vegetables — Operational Programmes

2013

Unduly recognised POs

ONE OFF

EUR

– 899 392,44

0,00

– 899 392,44

Fruit and Vegetables — Operational programmes incl withdrawals

2014

Unduly recognised POs

ONE OFF

EUR

– 915 136,70

0,00

– 915 136,70

Fruit and Vegetables — Operational Programmes

2012

Weaknesses in key control FY2012-3

FLAT RATE

10,00 %

EUR

– 559 871,49

– 244 804,26

– 315 067,23

Fruit and Vegetables — Operational Programmes

2013

Weaknesses in key control FY2012-3

FLAT RATE

10,00 %

EUR

– 776 598,77

– 280 550,55

– 496 048,22

Fruit and Vegetables — Operational programmes incl withdrawals

2014

Weakness in key controls FY 2014 only

FLAT RATE

10,00 %

EUR

– 882 206,97

0,00

– 882 206,97

Total AT:

EUR

– 8 411 593,02

– 525 354,81

– 7 886 238,21

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

BE

Cross Compliance

2013

Application of tolerances and leniency of the sanctioning system — CY 2012

ONE OFF

EUR

– 43 418,70

– 86,84

– 43 331,86

Cross Compliance

2014

Application of tolerances and leniency of the sanctioning system — CY 2013

ONE OFF

EUR

– 87 826,17

– 175,65

– 87 650,52

Cross Compliance

2015

Application of tolerances and leniency of the sanctioning system — CY 2014

ONE OFF

EUR

– 37 343,34

– 74,68

– 37 268,66

Cross Compliance

2013

Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2012

FLAT RATE

2,00 %

EUR

– 598 444,65

– 256,81

– 598 187,84

Cross Compliance

2014

Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2012

FLAT RATE

2,00 %

EUR

– 193,80

0,00

– 193,80

Cross Compliance

2014

Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2013

FLAT RATE

2,00 %

EUR

– 582 487,99

0,00

– 582 487,99

Cross Compliance

2015

Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2014

FLAT RATE

10,00 %

EUR

– 569 653,02

0,00

– 569 653,02

Total BE:

EUR

– 1 919 367,67

– 593,98

– 1 918 773,69

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

DE

Certification

2014

Financial errors identified by the Certification Body

ONE OFF

EUR

– 6 121,69

0,00

– 6 121,69

Certification

2014

Financial errors identified by the Certification Body

ONE OFF

EUR

– 2 397,36

0,00

– 2 397,36

Decoupled Direct Aids

2015

Weakness in the LPIS-GIS — Performance of crosschecks to establish eligibility of the parcel declared (key control)

ONE OFF

EUR

– 65 880,00

0,00

– 65 880,00

Decoupled Direct Aids

2016

Weakness in the LPIS-GIS — Performance of crosschecks to establish eligibility of the parcel declared (key control)

ONE OFF

EUR

– 72 630,00

0,00

– 72 630,00

Total DE:

EUR

– 147 029,05

0,00

– 147 029,05

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

DK

Certification

2015

Errors detected in the re-performance of OTSC in the EAGF IACS population

ONE OFF

EUR

– 3 163,98

0,00

– 3 163,98

Certification

2012

Lack of appropriate reaction by DAFA in relation to the company evading the controls

ONE OFF

EUR

– 182 151,60

0,00

– 182 151,60

Total DK:

EUR

– 185 315,58

0,00

– 185 315,58

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

ES

Recoveries

2008

Amounts not traced back in the authorities' declaration of payments

ONE OFF

EUR

– 57 499,79

0,00

– 57 499,79

Recoveries

2009

Amounts not traced back in the authorities' declaration of payments

ONE OFF

EUR

– 57 499,79

0,00

– 57 499,79

Recoveries

2010

Amounts not traced back in the authorities' declaration of payments

ONE OFF

EUR

– 452 132,84

0,00

– 452 132,84

Recoveries

2011

Amounts not traced back in the authorities' declaration of payments

ONE OFF

EUR

8 118,38

0,00

8 118,38

Recoveries

2012

Amounts not traced back in the authorities' declaration of payments

ONE OFF

EUR

0,01

0,00

0,01

Cross Compliance

2012

Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2011

FLAT RATE

5,00 %

EUR

– 4 552 942,45

– 821,75

– 4 552 120,70

Cross Compliance

2013

Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2011

FLAT RATE

5,00 %

EUR

– 1 537,30

0,00

– 1 537,30

Cross Compliance

2011

Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2012

FLAT RATE

5,00 %

EUR

– 3 172,88

– 0,06

– 3 172,82

Cross Compliance

2013

Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2012

FLAT RATE

5,00 %

EUR

– 4 507 539,72

– 84 158,35

– 4 423 381,37

Fruit and Vegetables — Operational Programmes

2008

Environmental Management of Packaging (EMP)

FLAT RATE

5,00 %

EUR

– 10 582,61

– 10 396,61

– 186,00

Fruit and Vegetables — Operational Programmes

2009

Environmental Management of Packaging (EMP)

FLAT RATE

5,00 %

EUR

– 850 590,17

– 813 343,56

– 37 246,61

Fruit and Vegetables — Operational Programmes

2010

Environmental Management of Packaging (EMP)

FLAT RATE

5,00 %

EUR

– 9 872,42

– 8 618,07

– 1 254,35

Fruit and Vegetables — Operational Programmes

2011

Environmental Management of Packaging (EMP)

FLAT RATE

5,00 %

EUR

– 2 382,39

– 2 266,08

– 116,31

Fruit and Vegetables — Operational Programmes

2012

Environmental Management of Packaging (EMP)

FLAT RATE

5,00 %

EUR

– 343,30

0,00

– 343,30

Certification

2014

Extrapolated error for EAGF non-IACS population

ONE OFF

EUR

– 830,81

0,00

– 830,81

Cross Compliance

2014

Incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2013

ONE OFF

EUR

– 688 407,59

– 30 146,05

– 658 261,54

Certification

2014

Known error identified in the EAGF IACS population. SPS

ONE OFF

EUR

– 353 214,35

– 1 807,35

– 351 407,00

Certification

2012

Non-eligible sugar restructuring aid

ONE OFF

EUR

– 1 361 413,12

– 5 268,22

– 1 356 144,90

Fruit and Vegetables — Operational programmes incl withdrawals

2009

Undue aid payments for leasing arrangements

ONE OFF

0,00 %

EUR

– 13 336,00

– 3 289,74

– 10 046,26

Fruit and Vegetables — Operational Programmes

2009

Weaknesses in eligibility of expenditure

ONE OFF

EUR

– 29 641,68

– 1 870,43

– 27 771,25

Fruit and Vegetables — Operational Programmes

2011

Weaknesses in eligibility of expenditure

ONE OFF

EUR

– 92 471,27

– 558,53

– 91 912,74

_Recoveries

2008

Weaknesses in managing irregularities

ONE OFF

0,00 %

EUR

– 90 579,48

0,00

– 90 579,48

_Recoveries

2009

Weaknesses in managing irregularities

ONE OFF

0,00 %

EUR

– 91 063,44

0,00

– 91 063,44

_Recoveries

2010

Weaknesses in managing irregularities

ONE OFF

0,00 %

EUR

– 412 867,62

0,00

– 412 867,62

_Recoveries

2011

Weaknesses in managing irregularities

ONE OFF

0,00 %

EUR

– 59 631,00

0,00

– 59 631,00

_Recoveries

2012

Weaknesses in managing irregularities

ONE OFF

0,00 %

EUR

– 16 835,39

0,00

– 16 835,39

Fruit and Vegetables — Operational programmes incl withdrawals

2009

Weaknesses in the control system for the recognition of producer organisations

ONE OFF

0,00 %

EUR

– 280 031,76

– 1 691,39

– 278 340,37

Fruit and Vegetables — Operational programmes incl withdrawals

2009

Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2008 & 2009

FLAT RATE

5,00 %

EUR

– 57 063,20

– 29 708,57

– 27 354,63

Fruit and Vegetables — Operational programmes incl withdrawals

2010

Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2008 & 2009

FLAT RATE

5,00 %

EUR

– 300 020,04

– 273 601,71

– 26 418,33

Fruit and Vegetables — Operational Programmes

2011

Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2010, 2011 & 2012

FLAT RATE

5,00 %

EUR

– 205 226,38

– 205 226,38

0,00

Fruit and Vegetables — Operational Programmes

2012

Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2010, 2011 & 2012

FLAT RATE

5,00 %

EUR

– 193 521,83

0,00

– 193 521,83

Fruit and Vegetables — Operational Programmes

2013

Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2010, 2011 & 2012

FLAT RATE

5,00 %

EUR

– 245 200,53

0,00

– 245 200,53

Fruit and Vegetables — Operational programmes incl withdrawals

2014

Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2013

FLAT RATE

5,00 %

EUR

– 323 602,75

0,00

– 323 602,75

Fruit and Vegetables — Operational programmes incl withdrawals

2009

Weaknesses in programme approval/authorisation of expenditure and weaknesses in establishing standard flat rates for environmental actions

FLAT RATE

5,00 %

EUR

– 652 299,20

– 180 687,65

– 471 611,55

Fruit and Vegetables — Operational programmes incl withdrawals

2010

Weaknesses in programme approval/authorisation of expenditure and weaknesses in establishing standard flat rates for environmental actions

FLAT RATE

5,00 %

EUR

– 718 821,45

– 88 990,15

– 629 831,30

Fruit and Vegetables — Operational programmes incl withdrawals

2011

Weaknesses in programme approval/authorisation of expenditure and weaknesses in establishing standard flat rates for environmental actions

FLAT RATE

5,00 %

EUR

– 771 482,90

– 93 881,68

– 677 601,22

Fruit and Vegetables — Operational programmes incl withdrawals

2012

Weaknesses in programme approval/authorisation of expenditure and weaknesses in establishing standard flat rates for environmental actions

FLAT RATE

5,00 %

EUR

– 14 516,85

0,00

– 14 516,85

Fruit and Vegetables — Operational programmes incl withdrawals

2008

Weaknesses in the management of the risk of double funding

FLAT RATE

2,00 %

EUR

– 668 667,53

– 588 156,44

– 80 511,09

Fruit and Vegetables — Operational programmes incl withdrawals

2009

Weaknesses in the management of the risk of double funding

FLAT RATE

2,00 %

EUR

– 680 158,12

– 237 238,19

– 442 919,93

Fruit and Vegetables — Operational programmes incl withdrawals

2010

Weaknesses in the management of the risk of double funding

FLAT RATE

2,00 %

EUR

– 736 610,85

– 91 366,47

– 645 244,38

Fruit and Vegetables — Operational programmes incl withdrawals

2011

Weaknesses in the management of the risk of double funding

FLAT RATE

2,00 %

EUR

– 718 697,92

– 127 039,32

– 591 658,60

Fruit and Vegetables — Operational programmes incl withdrawals

2012

Weaknesses in the management of the risk of double funding

FLAT RATE

2,00 %

EUR

– 706 338,24

– 26 251,74

– 680 086,50

Fruit and Vegetables — Operational programmes incl withdrawals

2013

Weaknesses in the management of the risk of double funding

FLAT RATE

2,00 %

EUR

– 599 782,11

– 23 254,76

– 576 527,35

Total ES:

EUR

– 21 580 310,68

– 2 929 639,25

– 18 650 671,43

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

FR

Irregularities

2010

Case n°DAJ2/DPO8492

ONE OFF

EUR

– 26 750 942,00

0,00

– 26 750 942,00

Irregularities

2010

Case n°GXHP200700062

ONE OFF

EUR

– 2 920,03

0,00

– 2 920,03

Irregularities

2010

Case n° LAIT 02836/TR410759

ONE OFF

EUR

– 144 027,14

0,00

– 144 027,14

Irregularities

2010

Case n°OINP201180010

ONE OFF

EUR

– 38 302,46

0,00

– 38 302,46

Irregularities

2010

Case n°TR2001008

ONE OFF

EUR

– 50 253,13

0,00

– 50 253,13

Irregularities

2010

Case n°TR451024

ONE OFF

EUR

– 2 960 918,36

0,00

– 2 960 918,36

Irregularities

2010

Cases escaping the application of the 50/50 rule due to their late evaluation

ONE OFF

EUR

– 9 569,59

0,00

– 9 569,59

Irregularities

2010

Cases not reported in the Annex III table or reported with an improper PACA escaping the application of the 50/50 rule

ONE OFF

EUR

– 7 884,99

0,00

– 7 884,99

Irregularities

2010

interests not reported in the Annex III table, escaping the application of the 50/50 rule

ONE OFF

EUR

– 4 171 977,50

0,00

– 4 171 977,50

Irregularities

2015

Non respect of diligence pursuing to article 32(5) R. 1290/2005

ONE OFF

EUR

– 1 402 884,37

0,00

– 1 402 884,37

Irregularities

2010

pre-debts not converted into debts within 1 year after the PACA

ONE OFF

EUR

– 10 853 421,42

0,00

– 10 853 421,42

Irregularities

2010

Unvalued debts, escaping the application of the 50/50 rule

ONE OFF

EUR

– 6 653,47

0,00

– 6 653,47

Promotion Measures

2010

weakness in the control of the selection of the implementing body (competitive procedure not adequate)

FLAT RATE

25,00 %

EUR

– 205 820,79

0,00

– 205 820,79

Promotion Measures

2011

weakness in the control of the selection of the implementing body (competitive procedure not adequate)

FLAT RATE

25,00 %

EUR

– 239 784,46

0,00

– 239 784,46

Promotion Measures

2012

weakness in the control of the selection of the implementing body (competitive procedure not adequate)

FLAT RATE

25,00 %

EUR

– 219 122,42

0,00

– 219 122,42

Promotion Measures

2013

weakness in the control of the selection of the implementing body (competitive procedure not adequate)

FLAT RATE

25,00 %

EUR

– 40 407,41

0,00

– 40 407,41

Total FR:

EUR

– 47 104 889,54

0,00

– 47 104 889,54

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

GB

Certification

2012

Adjustments regarding the reimbursements to the Paying Agency

ONE OFF

EUR

– 10 766,00

– 236,42

– 10 529,58

Decoupled Direct Aids

2014

Lack of retroactive recoveries claim years 2013 and 2014, Art.80 of R.1122/2009

ONE OFF

EUR

– 819 832,00

0,00

– 819 832,00

Total GB:

EUR

– 830 598,00

– 236,42

– 830 361,58

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

HU

Cross Compliance

2013

Application of tolerance for animal identification, no evaluation of minor non-compliances, leniency in the sanctioning system, grace period for replacing ear tags, CY2012

ONE OFF

EUR

– 345 104,16

0,00

– 345 104,16

Wine — Investment

2013

Deficiency of control on the eligibility criteria of the investment

FLAT RATE

5,00 %

EUR

– 141 511,53

0,00

– 141 511,53

Wine — Investment

2014

Deficiency of control on the eligibility criteria of the investment

FLAT RATE

5,00 %

EUR

– 132 732,62

0,00

– 132 732,62

Wine — Investment

2015

Deficiency of control on the eligibility criteria of the investment

FLAT RATE

5,00 %

EUR

– 65 771,82

0,00

– 65 771,82

Decoupled Direct Aids

2012

lack of retroactive procedure 2008 — 2013

ONE OFF

EUR

– 27 454 967,41

0,00

– 27 454 967,41

Decoupled Direct Aids

2013

lack of retroactive procedure 2008 — 2013

ONE OFF

EUR

– 1 205 419,21

0,00

– 1 205 419,21

Cross Compliance

2014

No evaluation of minor non-compliances, leniency in the sanctioning system, grace period for replacing ear tags, CY2013

ONE OFF

EUR

– 85 272,17

0,00

– 85 272,17

Cross Compliance

2015

No evaluation of minor non-compliances, leniency in the sanctioning system, grace period for replacing ear tags, CY2014

ONE OFF

EUR

– 47 840,41

0,00

– 47 840,41

Decoupled Direct Aids

2012

Parcel identification for claim years 2011 and 2012

ONE OFF

EUR

– 7 473,33

0,00

– 7 473,33

Decoupled Direct Aids

2013

Parcel identification for claim years 2011 and 2012

ONE OFF

EUR

– 7 473,32

0,00

– 7 473,32

Decoupled Direct Aids

2012

Deficiencies in risk analysis, claim years 2011, 2012 and 2013

ONE OFF

EUR

– 7 038 944,95

0,00

– 7 038 944,95

Decoupled Direct Aids

2013

Deficiencies in risk analysis, claim years 2011, 2012 and 2013

ONE OFF

EUR

– 3 371 318,84

0,00

– 3 371 318,84

Decoupled Direct Aids

2014

Deficiencies in risk analysis, claim years 2011, 2012 and 2013

ONE OFF

EUR

– 1 348 980,52

0,00

– 1 348 980,52

Decoupled Direct Aids

2013

Deficiencies in risk analysis, claim years 2012 and 2013

ONE OFF

EUR

– 7 038 944,95

0,00

– 7 038 944,95

Decoupled Direct Aids

2014

Deficiencies in risk analysis, claim years 2012 and 2013

ONE OFF

EUR

– 10 410 263,79

0,00

– 10 410 263,79

Total HU:

EUR

– 58 702 019,03

0,00

– 58 702 019,03

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

IT

Certification

2013

20 % recovery costs discounted too late

ONE OFF

EUR

– 65 518,44

0,00

– 65 518,44

School Fruit Scheme

2012

Absence of checks in communication costs

FLAT RATE

10,00 %

EUR

– 54 596,43

0,00

– 54 596,43

School Fruit Scheme

2013

Absence of checks in communication costs

FLAT RATE

10,00 %

EUR

– 43 039,98

0,00

– 43 039,98

School Fruit Scheme

2014

Absence of checks in communication costs

FLAT RATE

10,00 %

EUR

– 56 718,12

0,00

– 56 718,12

Wine — Restructuring

2012

Failure to apply properly the control established by Article 79 of Regulation (EC) No 555/2008

FLAT RATE

2,00 %

EUR

– 851,44

0,00

– 851,44

Wine — Restructuring

2013

Failure to apply properly the control established by Article 79 of Regulation (EC) No 555/2008

FLAT RATE

2,00 %

EUR

– 354 700,47

0,00

– 354 700,47

Wine — Restructuring

2014

Failure to apply properly the control established by Article 79 of Regulation (EC) No 555/2008

FLAT RATE

2,00 %

EUR

– 360 360,05

0,00

– 360 360,05

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

2012

Incorrect application of reductions

ONE OFF

EUR

– 6 558,38

0,00

– 6 558,38

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

2013

Incorrect calculation of reductions

ONE OFF

EUR

– 334,77

0,00

– 334,77

School Fruit Scheme

2012

Non compliance with public procurement provisions

FLAT RATE

25,00 %

EUR

– 4 170 834,38

0,00

– 4 170 834,38

School Fruit Scheme

2013

Non compliance with public procurement provisions

FLAT RATE

25,00 %

EUR

– 4 779 213,02

0,00

– 4 779 213,02

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

2012

Payment of ineligible animals

ONE OFF

EUR

– 935,59

0,00

– 935,59

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

2013

Payment of ineligible animals

ONE OFF

EUR

– 1 139,51

0,00

– 1 139,51

Certification

2013

problem to respect aids payment within five working days

ONE OFF

EUR

– 37 986,20

0,00

– 37 986,20

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

2012

Rate of on-the-spot checks and size of the sample for on-the-spot checks not respected

FLAT RATE

5,00 %

EUR

– 2 035 878,67

– 6 474,85

– 2 029 403,82

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

2013

Rate of on-the-spot checks and size of the sample for on-the-spot checks not respected

FLAT RATE

2,00 %

EUR

– 366 823,40

– 29,48

– 366 793,92

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

2014

Rate of on-the-spot checks and size of the sample for on-the-spot checks not respected

FLAT RATE

2,00 %

EUR

– 360 765,32

0,00

– 360 765,32

Total IT:

EUR

– 12 696 254,17

– 6 504,33

– 12 689 749,84

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

NL

Irregularities

2010

No recovery action taken by Dutch authorities as regarding irregularity detected in an OLAF investigation in 2000.

ONE OFF

EUR

– 424 837,90

0,00

– 424 837,90

Total NL:

EUR

– 424 837,90

0,00

– 424 837,90

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

PL

Certification

2013

Cases for which the PA decided not to pursue a recovery

ONE OFF

EUR

– 11 155,11

0,00

– 11 155,11

Fruit and Vegetables — Pre-recognised Producer Groups

2012

Weaknesses in key controls, especially as regards checks on recognition plans and on recognition criteria

FLAT RATE

25,00 %

EUR

– 64 974 750,82

– 25 989 900,32

– 38 984 850,50

Fruit and Vegetables — Pre-recognised Producer Groups

2013

Weaknesses in key controls, especially as regards checks on recognition plans and on recognition criteria

FLAT RATE

25,00 %

EUR

– 76 816 098,12

0,00

– 76 816 098,12

Total PL:

EUR

– 141 802 004,05

– 25 989 900,32

– 115 812 103,73

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

PT

Other Direct Aid — POSEI

2012

Normal inspection activity was funded from the technical assistance heading of the POSEI sub-programme for the Azores

ONE OFF

EUR

– 460 202,73

0,00

– 460 202,73

Other Direct Aid — POSEI

2013

Normal inspection activity was funded from the technical assistance heading of the POSEI sub-programme for the Azores

ONE OFF

EUR

– 200 000,00

0,00

– 200 000,00

Food Aid within the Community

2010

weakness of a key control for ‘follow up of controls’ (stock accounting) from 1.9.2010 to the end of ‘most deprived’ programme 2010

FLAT RATE

2,00 %

EUR

– 390 318,22

0,00

– 390 318,22

Food Aid within the Community

2011

weakness of a key control for ‘follow up of controls’ (stock accounting) from 1.9.2010 to the end of ‘most deprived’ programme 2010

FLAT RATE

2,00 %

EUR

– 374 320,14

0,00

– 374 320,14

Food Aid within the Community

2012

weakness of a key control for ‘follow up of controls’ (stock accounting) from 1.9.2010 to the end of ‘most deprived’ programme 2010

FLAT RATE

2,00 %

EUR

– 381 406,97

0,00

– 381 406,97

Total PT:

EUR

– 1 806 248,06

0,00

– 1 806 248,06

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

RO

Cross Compliance

2011

Absence of risk analysis for animal identification SMRs, SMR1 and 5 not checked for all farmers, no specific criteria for the selection of the parcel during OTSC, CY2012

FLAT RATE

2,00 %

EUR

– 21 404,36

– 25,22

– 21 379,14

Cross Compliance

2012

Absence of risk analysis for animal identification SMRs, SMR1 and 5 not checked for all farmers, no specific criteria for the selection of the parcel during OTSC, CY2012

FLAT RATE

2,00 %

EUR

– 14 469,30

– 19,41

– 14 449,89

Cross Compliance

2013

Absence of risk analysis for animal identification SMRs, SMR1 and 5 not checked for all farmers, no specific criteria for the selection of the parcel during OTSC, CY2012

FLAT RATE

2,00 %

EUR

– 651 591,27

– 874,73

– 650 716,54

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

2013

Animals not in the herd register

ONE OFF

EUR

– 1 121,04

0,00

– 1 121,04

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

2014

Animals not in the herd register

ONE OFF

EUR

– 285,82

0,00

– 285,82

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

2013

Deficient on-the-spot checks

FLAT RATE

5,00 %

EUR

– 43 624,29

0,00

– 43 624,29

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

2014

Deficient on-the-spot checks

FLAT RATE

5,00 %

EUR

– 135 630,95

0,00

– 135 630,95

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

2015

Deficient on-the-spot checks

FLAT RATE

5,00 %

EUR

– 237 720,00

0,00

– 237 720,00

Certification

2010

error in the debt management system FY2010 EAGF

ONE OFF

EUR

– 2 776,25

0,00

– 2 776,25

Certification

2011

error in the debt management system FY2011 EAGF

ONE OFF

EUR

– 1 261,10

0,00

– 1 261,10

Scrutiny of transactions

2010

Weaknesses in administrative framework and insufficient quality of scrutiny FY 2010

FLAT RATE

0,50 %

EUR

– 49 843,71

0,00

– 49 843,71

Scrutiny of transactions

2011

Weaknesses in administrative framework and insufficient quality of scrutiny FY 2011

FLAT RATE

0,50 %

EUR

– 239 834,11

0,00

– 239 834,11

Scrutiny of transactions

2012

Weaknesses in administrative framework and insufficient quality of scrutiny FY 2012

FLAT RATE

0,50 %

EUR

– 55 896,10

0,00

– 55 896,10

Total RO:

EUR

– 1 455 458,30

– 919,36

– 1 454 538,94

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

SE

Fruit and Vegetables — Operational Programmes

2010

unduly recognition

ONE OFF

0,00 %

EUR

– 451 853,95

0,00

– 451 853,95

Fruit and Vegetables — Operational Programmes

2011

unduly recognition

ONE OFF

0,00 %

EUR

– 349 305,95

0,00

– 349 305,95

Fruit and Vegetables — Operational Programmes

2010

weaknesses in key controls

FLAT RATE

5,00 %

EUR

– 27 794,70

– 7 638,10

– 20 156,60

Fruit and Vegetables — Operational Programmes

2010

weaknesses in key controls

FLAT RATE

10,00 %

EUR

– 383 072,07

– 29 585,26

– 353 486,81

Fruit and Vegetables — Operational Programmes

2011

weaknesses in key controls

FLAT RATE

5,00 %

EUR

– 117 435,73

– 17 465,30

– 99 970,43

Total SE:

EUR

– 1 329 462,40

– 54 688,66

– 1 274 773,74

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

SI

Cross Compliance

2013

Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2012

FLAT RATE

2,00 %

EUR

– 1 590,84

0,00

– 1 590,84

Cross Compliance

2014

Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2012

FLAT RATE

2,00 %

EUR

– 19,96

0,00

– 19,96

Cross Compliance

2014

Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2013

FLAT RATE

2,00 %

EUR

– 280 043,67

0,00

– 280 043,67

Cross Compliance

2013

Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2014

FLAT RATE

2,00 %

EUR

– 8 439,51

0,00

– 8 439,51

Cross Compliance

2015

Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2014

FLAT RATE

2,00 %

EUR

– 271 939,48

– 68,42

– 271 871,06

Total SI:

EUR

– 562 033,46

– 68,42

– 561 965,04

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

SK

Cross Compliance

2012

One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011

FLAT RATE

5,00 %

EUR

– 1 591 159,40

– 8 695,79

– 1 582 463,61

Cross Compliance

2013

One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011

FLAT RATE

5,00 %

EUR

– 2 181,65

– 11,91

– 2 169,74

Cross Compliance

2014

One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011

FLAT RATE

5,00 %

EUR

– 734,05

0,00

– 734,05

Cross Compliance

2011

One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012

FLAT RATE

5,00 %

EUR

– 2 995,21

0,00

– 2 995,21

Cross Compliance

2012

One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012

FLAT RATE

5,00 %

EUR

– 534,75

0,00

– 534,75

Cross Compliance

2013

One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012

FLAT RATE

5,00 %

EUR

– 1 764 473,62

0,00

– 1 764 473,62

Cross Compliance

2014

One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012

FLAT RATE

5,00 %

EUR

– 798,08

0,00

– 798,08

Cross Compliance

2012

One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013

FLAT RATE

5,00 %

EUR

– 965,25

0,00

– 965,25

Cross Compliance

2013

One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013

FLAT RATE

5,00 %

EUR

– 985,39

0,00

– 985,39

Cross Compliance

2014

One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013

FLAT RATE

2,00 %

EUR

– 740 795,43

0,00

– 740 795,43

Total SK:

EUR

– 4 105 622,83

– 8 707,70

– 4 096 915,13

| Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- |
| EUR | – 303 063 043,74 | – 29 516 613,25 | – 273 546 430,49 |

Currency

Amount

Deductions

Financial Impact

EUR

– 303 063 043,74

– 29 516 613,25

– 273 546 430,49

Budget Item: 6711

| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| BE | Certification | 2014 | Known error for EAFRD IACS population | ONE OFF | | EUR | – 24 230,01 | – 48,86 | – 24 181,15 |
| | Certification | 2014 | MLE for the EAFRD non-IACS population | ONE OFF | | EUR | – 123 429,41 | 0,00 | – 123 429,41 |
| | Certification | 2014 | MLE for the EAFRD IACS population | ONE OFF | | EUR | – 110 788,10 | – 223,42 | – 110 564,68 |
| | Cross Compliance | 2013 | Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2012 | FLAT RATE | 2,00 % | EUR | – 19 570,41 | 0,00 | – 19 570,41 |
| | Cross Compliance | 2014 | Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2012 | FLAT RATE | 2,00 % | EUR | 280,00 | 0,00 | 280,00 |
| | Cross Compliance | 2013 | Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2013 | FLAT RATE | 2,00 % | EUR | 1,07 | 0,00 | 1,07 |
| | Cross Compliance | 2014 | Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2013 | FLAT RATE | 2,00 % | EUR | – 16 006,55 | 0,00 | – 16 006,55 |
| | | | | | Total BE: | EUR | – 293 743,41 | – 272,28 | – 293 471,13 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| BG | Rural Development EAFRD Axis 1 — Measures with flat rate support | 2015 | Lack of checks on requirement for semi-subsistence holdings to market part of their output | FLAT RATE | 10,00 % | EUR | – 187 091,42 | 0,00 | – 187 091,42 |
| | Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) | 2013 | Lack of checks on requirement for semi-subsistence holdings to market part of their output | FLAT RATE | 10,00 % | EUR | – 365 906,63 | 0,00 | – 365 906,63 |
| | Rural Development EAFRD Axis 1 — Measures with flat rate support | 2014 | Lack of checks on requirement for semi-subsistence holdings to market part of their output | FLAT RATE | 10,00 % | EUR | – 812 405,82 | 0,00 | – 812 405,82 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2011 | Preferential sales price of electricity not included in the check against double financing | ONE OFF | | EUR | – 436 311,22 | 0,00 | – 436 311,22 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2012 | Preferential sales price of electricity not included in the check against double financing | ONE OFF | | EUR | – 3 218 840,38 | 0,00 | – 3 218 840,38 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2013 | Preferential sales price of electricity not included in the check against double financing | ONE OFF | | EUR | – 1 121 595,00 | 0,00 | – 1 121 595,00 |
| | | | | | Total BG: | EUR | – 6 142 150,47 | 0,00 | – 6 142 150,47 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| DE | Certification | 2013 | Financial errors identified by the Certification Body | ONE OFF | | EUR | – 977,11 | 0,00 | – 977,11 |
| | Certification | 2014 | Financial errors identified by the Certification Body | ONE OFF | | EUR | – 708,76 | 0,00 | – 708,76 |
| | Certification | 2012 | Financial errors identified by the CB | ONE OFF | | EUR | – 496,49 | 0,00 | – 496,49 |
| | | | | | Total DE: | EUR | – 2 182,36 | 0,00 | – 2 182,36 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| DK | Certification | 2012 | EAFRD MLE | ONE OFF | | EUR | – 1 001 809,47 | – 307 761,24 | – 694 048,23 |
| | Certification | 2014 | Error detected in the re-performance of OTSC in the EAFRD non-IACS population | ONE OFF | | EUR | – 2,01 | 0,00 | – 2,01 |
| | Certification | 2014 | Errors detected in the re-performance of OTSC in the EAFRD IACS population | ONE OFF | | EUR | – 93,35 | 0,00 | – 93,35 |
| | Certification | 2013 | Financial errors identified in the compliance testing for the EAFRD non-IACS population | ONE OFF | | EUR | – 126,37 | – 3,35 | – 123,02 |
| | Certification | 2013 | MLE for the EAFRD non-IACS population | ONE OFF | | EUR | – 837 801,30 | – 15 027,43 | – 822 773,87 |
| | Certification | 2014 | MLE in the EAFRD non-IACS population | ONE OFF | | EUR | – 193 310,80 | – 4 445,75 | – 188 865,05 |
| | Certification | 2012 | Not recovered financial errors from FY2012 | ONE OFF | | EUR | – 105,59 | – 0,63 | – 104,96 |
| | | | | | Total DK: | EUR | – 2 033 248,89 | – 327 238,40 | – 1 706 010,49 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| ES | Cross Compliance | 2012 | Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2011 | FLAT RATE | 5,00 % | EUR | – 218 631,80 | 0,00 | – 218 631,80 |
| | Cross Compliance | 2013 | Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2011 | FLAT RATE | 5,00 % | EUR | – 43 203,42 | 0,00 | – 43 203,42 |
| | Cross Compliance | 2012 | Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2012 | FLAT RATE | 5,00 % | EUR | – 5,43 | 0,00 | – 5,43 |
| | Cross Compliance | 2013 | Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2012 | FLAT RATE | 5,00 % | EUR | – 171 297,45 | 0,00 | – 171 297,45 |
| | Certification | 2013 | EAFRD non-IACS population outstanding corrections from previous years. | ONE OFF | | EUR | – 13 337,67 | – 13 324,84 | – 12,83 |
| | Certification | 2013 | Errors identified in the substantive testing of EAFRD non-IACS population. MLE. | ONE OFF | | EUR | – 110 102,63 | – 4 469,05 | – 105 633,58 |
| | Certification | 2012 | Extrapolated error for EAFRD non-IACS population | ONE OFF | | EUR | – 2 532 066,96 | – 494 665,62 | – 2 037 401,34 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2009 | M125: the controls on the eligibility of the projects under M125 not satisfactory | FLAT RATE | 10,00 % | EUR | – 5 995,99 | 0,00 | – 5 995,99 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2012 | M125: the controls on the eligibility of the projects under M125 not satisfactory | FLAT RATE | 10,00 % | EUR | – 227 944,41 | 0,00 | – 227 944,41 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2010 | Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria | FLAT RATE | 10,00 % | EUR | – 2 758,71 | – 1 090,07 | – 1 668,64 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2011 | Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria | FLAT RATE | 5,00 % | EUR | – 5 565,88 | 0,00 | – 5 565,88 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2011 | Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria | FLAT RATE | 10,00 % | EUR | – 397 882,31 | 0,00 | – 397 882,31 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2012 | Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria | FLAT RATE | 5,00 % | EUR | – 11 170,64 | 0,00 | – 11 170,64 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2012 | Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria | FLAT RATE | 10,00 % | EUR | – 1 528 198,12 | 0,00 | – 1 528 198,12 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2013 | Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria | FLAT RATE | 5,00 % | EUR | – 91 853,90 | 0,00 | – 91 853,90 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2013 | Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria | FLAT RATE | 10,00 % | EUR | – 1 574 201,32 | 0,00 | – 1 574 201,32 |
| | Rural Development EAFRD Investment — private beneficiaries | 2014 | Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria | FLAT RATE | 5,00 % | EUR | – 51 302,36 | 0,00 | – 51 302,36 |
| | Rural Development EAFRD Investment — private beneficiaries | 2014 | Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria | FLAT RATE | 10,00 % | EUR | – 1 022 883,10 | 0,00 | – 1 022 883,10 |
| | | | | | Total ES: | EUR | – 8 008 402,10 | – 513 549,58 | – 7 494 852,52 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| FI | Rural Development EAFRD Axis 4 LEADER (2007-2013) | 2012 | Weakness in verification of the reasonableness of costs in Measure 413 | FLAT RATE | 5,00 % | EUR | – 166 858,19 | 0,00 | – 166 858,19 |
| | | | | | Total FI: | EUR | – 166 858,19 | 0,00 | – 166 858,19 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| GB | Rural Development EAFRD Axis 4 LEADER (2007-2013) | 2013 | Lack of appropriate checks on double financing (key control) | ONE OFF | | EUR | – 3 008,34 | 0,00 | – 3 008,34 |
| | Rural Development EAFRD Axis 4 LEADER (2007-2013) | 2013 | Lack of appropriate checks on the eligibility of the costs of the operation (key control) | ONE OFF | | EUR | – 204 505,57 | 0,00 | – 204 505,57 |
| | | | | | Total GB: | EUR | – 207 513,91 | 0,00 | – 207 513,91 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| IE | Certification | 2014 | Known errors identified in the EAFRD IACS population | ONE OFF | | EUR | – 4 006,11 | 0,00 | – 4 006,11 |
| | Certification | 2014 | Known errors identified in the EAFRD Non IACS population | ONE OFF | | EUR | – 7 553,44 | – 62,31 | – 7 491,13 |
| | | | | | Total IE: | EUR | – 11 559,55 | – 62,31 | – 11 497,24 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| IT | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2011 | Number of errors in the files resulting from a weak control system. | FLAT RATE | 5,00 % | EUR | – 322 955,33 | – 119 880,04 | – 203 075,29 |
| | Rural Development EAFRD Axis 1+3 — others (2007-2013) | 2012 | Number of errors in the files resulting from a weak control system. | ONE OFF | | EUR | – 17 259,86 | 0,00 | – 17 259,86 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2012 | Number of errors in the files resulting from a weak control system. | FLAT RATE | 5,00 % | EUR | – 1 048 678,11 | – 105 713,76 | – 942 964,35 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2013 | Number of errors in the files resulting from a weak control system. | FLAT RATE | 5,00 % | EUR | – 1 610 347,46 | – 8 580,00 | – 1 601 767,46 |
| | Rural Development EAFRD Axis 1 (2007-2013) | 2007 | On-the-spot checks risk analysis not properly updated | FLAT RATE | 2,00 % | EUR | – 9 065,98 | – 1 091,16 | – 7 974,82 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2008 | On-the-spot checks risk analysis not properly updated | FLAT RATE | 2,00 % | EUR | – 407,39 | 0,00 | – 407,39 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2009 | On-the-spot checks risk analysis not properly updated | FLAT RATE | 2,00 % | EUR | – 4 029,20 | – 588,01 | – 3 441,19 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2010 | On-the-spot checks risk analysis not properly updated | FLAT RATE | 2,00 % | EUR | – 45 823,63 | – 2 648,46 | – 43 175,17 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2011 | On-the-spot checks risk analysis not properly updated | FLAT RATE | 2,00 % | EUR | – 93 330,46 | – 3 893,24 | – 89 437,22 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2012 | On-the-spot checks risk analysis not properly updated | FLAT RATE | 2,00 % | EUR | – 320 482,97 | – 25 971,96 | – 294 511,01 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2013 | On-the-spot checks risk analysis not properly updated | FLAT RATE | 2,00 % | EUR | – 424 992,50 | – 47 702,52 | – 377 289,98 |
| | Rural Development EAFRD Investment — private beneficiaries | 2014 | On-the-spot checks risk analysis not properly updated | FLAT RATE | 2,00 % | EUR | – 178 543,97 | – 21 276,84 | – 157 267,13 |
| | Rural Development EAFRD Axis 1 (2007-2013) | 2007 | Reasonableness of the costs not properly assessed | FLAT RATE | 5,00 % | EUR | – 2 727,89 | 0,00 | – 2 727,89 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2009 | Reasonableness of the costs not properly assessed | FLAT RATE | 5,00 % | EUR | – 1 470,04 | 0,00 | – 1 470,04 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2010 | Reasonableness of the costs not properly assessed | FLAT RATE | 5,00 % | EUR | – 6 621,14 | 0,00 | – 6 621,14 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2011 | Reasonableness of the costs not properly assessed | FLAT RATE | 5,00 % | EUR | – 9 733,10 | 0,00 | – 9 733,10 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2012 | Reasonableness of the costs not properly assessed | FLAT RATE | 5,00 % | EUR | – 64 929,91 | 0,00 | – 64 929,91 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2013 | Reasonableness of the costs not properly assessed | FLAT RATE | 5,00 % | EUR | – 119 256,29 | 0,00 | – 119 256,29 |
| | Rural Development EAFRD Investment — private beneficiaries | 2014 | Reasonableness of the costs not properly assessed | FLAT RATE | 5,00 % | EUR | – 53 192,08 | 0,00 | – 53 192,08 |
| | | | | | Total IT: | EUR | – 4 333 847,31 | – 337 345,99 | – 3 996 501,32 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| MT | Certification | 2014 | Financial errors detected in the' compliance testing of the EAFRD Non-IACS population and known errors in the Advances & Securities of the EAFRD expenditure. | ONE OFF | | EUR | – 73 406,00 | 0,00 | – 73 406,00 |
| | | | | | Total MT: | EUR | – 73 406,00 | 0,00 | – 73 406,00 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| NL | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2013 | Exclude expenditure due to lack of procurement procedure | ONE OFF | | EUR | – 85 000,00 | 0,00 | – 85 000,00 |
| | Rural Development EAFRD Investment — public beneficiaries | 2014 | Weaknesses in the checks of the procurement correction based on the recalculation of the error rate | EXTRAPOLATED | 0,81 % | EUR | – 105 036,34 | 0,00 | – 105 036,34 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2013 | Weaknesses in the checks of the public procurement, based on the recalculation of the error rate | EXTRAPOLATED | 0,81 % | EUR | – 116 704,26 | – 328,69 | – 116 375,57 |
| | Rural Development EAFRD Investment — public beneficiaries | 2014 | Weaknesses in the checks of the reasonableness of the cost correction applied on 52,26 % of the expenditure | FLAT RATE | 5,00 % | EUR | – 709 760,04 | 0,00 | – 709 760,04 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2013 | Weaknesses in the checks of the reasonableness of the costs, correction applied on 52,26 % of the expenditure | FLAT RATE | 5,00 % | EUR | – 788 603,51 | – 2 221,05 | – 786 382,46 |
| | | | | | Total NL: | EUR | – 1 805 104,15 | – 2 549,74 | – 1 802 554,41 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| PT | Rural Development EAFRD Investment — private beneficiaries | 2010 | Insufficient assessment of the reasonableness of the investment costs | FLAT RATE | 5,00 % | EUR | – 278 756,48 | 0,00 | – 278 756,48 |
| | Rural Development EAFRD Investment — private beneficiaries | 2011 | Insufficient assessment of the reasonableness of the investment costs | FLAT RATE | 5,00 % | EUR | – 757 851,45 | – 271 077,60 | – 486 773,85 |
| | Rural Development EAFRD Investment — private beneficiaries | 2012 | Insufficient assessment of the reasonableness of the investment costs | FLAT RATE | 5,00 % | EUR | – 419 869,93 | – 55 060,96 | – 364 808,97 |
| | Rural Development EAFRD Investment — private beneficiaries | 2013 | Insufficient assessment of the reasonableness of the investment costs | FLAT RATE | 5,00 % | EUR | – 324 408,44 | 0,00 | – 324 408,44 |
| | Rural Development EAFRD Investment — private beneficiaries | 2014 | Insufficient assessment of the reasonableness of the investment costs | FLAT RATE | 5,00 % | EUR | – 209 924,00 | 0,00 | – 209 924,00 |
| | | | | | Total PT: | EUR | – 1 990 810,30 | – 326 138,56 | – 1 664 671,74 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| RO | Cross Compliance | 2013 | Absence of risk analysis for animal identification SMRs, SMR1 and 5 not checked for all farmers, no specific criteria for the selection of the parcel during OTSC, CY2012 | FLAT RATE | 2,00 % | EUR | – 97 630,09 | 0,00 | – 97 630,09 |
| | Certification | 2010 | MLE EAFRD Non-IACS population FY2010 | ONE OFF | | EUR | – 4 653 241,82 | – 275 778,82 | – 4 377 463,00 |
| | Certification | 2011 | MLE EAFRD Non-IACS population FY2011 | ONE OFF | | EUR | – 3 210 679,11 | – 267 668,25 | – 2 943 010,86 |
| | Cross Compliance | 2012 | No control of the minimum requirement for the use of plant protection products and inefficient control of the minimum requirement for the use of fertilisers, CY2011 | FLAT RATE | 5,00 % | EUR | – 887 541,50 | 0,00 | – 887 541,50 |
| | Cross Compliance | 2013 | No control of the minimum requirement for the use of plant protection products and inefficient control of the minimum requirement for the use of fertilisers, CY2011 | FLAT RATE | 5,00 % | EUR | – 24 239,06 | 0,00 | – 24 239,06 |
| | Cross Compliance | 2013 | No control of the minimum requirement for the use of plant protection products and inefficient control of the minimum requirement for the use of fertilisers, CY2012 | FLAT RATE | 5,00 % | EUR | – 950 060,57 | 0,00 | – 950 060,57 |
| | Cross Compliance | 2014 | No control of the minimum requirement for the use of plant protection products and inefficient control of the minimum requirement for the use of fertilisers, CY2013 | FLAT RATE | 5,00 % | EUR | – 390 637,48 | 0,00 | – 390 637,48 |
| | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2010 | Non respect of 5 year commitment for AEM | ONE OFF | | EUR | – 975 531,89 | – 33 285,00 | – 942 246,89 |
| | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2011 | Non respect of 5 year commitment for AEM | ONE OFF | | EUR | – 1 798 686,77 | – 89 934,34 | – 1 708 752,43 |
| | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2012 | Non respect of 5 year commitment for AEM | ONE OFF | | EUR | – 2 866 913,52 | – 15 400,00 | – 2 851 513,52 |
| | Rural Development EAFRD Axis 1+3 — others (2007-2013) | 2012 | Weaknesses in: artificial conditions | FLAT RATE | 5,00 % | EUR | – 148 810,96 | 0,00 | – 148 810,96 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2009 | Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria | FLAT RATE | 25,00 % | EUR | – 11 702,85 | 0,00 | – 11 702,85 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2010 | Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria | FLAT RATE | 25,00 % | EUR | – 321 762,57 | 0,00 | – 321 762,57 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2011 | Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria | FLAT RATE | 25,00 % | EUR | – 14 714 299,52 | 0,00 | – 14 714 299,52 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2012 | Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria | FLAT RATE | 25,00 % | EUR | – 7 046 834,54 | 0,00 | – 7 046 834,54 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2013 | Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria | FLAT RATE | 25,00 % | EUR | – 5 791 393,96 | 0,00 | – 5 791 393,96 |
| | | | | | Total RO: | EUR | – 43 889 966,21 | – 682 066,41 | – 43 207 899,80 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| SI | Cross Compliance | 2013 | Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2012 | FLAT RATE | 2,00 % | EUR | – 63 628,41 | 0,00 | – 63 628,41 |
| | Cross Compliance | 2014 | Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2012 | FLAT RATE | 2,00 % | EUR | 151,64 | 0,00 | 151,64 |
| | Cross Compliance | 2014 | Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2013 | FLAT RATE | 2,00 % | EUR | – 135 503,29 | 0,00 | – 135 503,29 |
| | Cross Compliance | 2015 | Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2014 | FLAT RATE | 2,00 % | EUR | – 72 243,26 | 0,00 | – 72 243,26 |
| | | | | | Total SI: | EUR | – 271 223,32 | 0,00 | – 271 223,32 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| SK | Certification | 2014 | Financial clearance, EAFRD Non-IACS population Most Likely Error | ONE OFF | | EUR | – 697 749,56 | 0,00 | – 697 749,56 |
| | Cross Compliance | 2012 | One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011 | FLAT RATE | 5,00 % | EUR | – 540 903,88 | 0,00 | – 540 903,88 |
| | Cross Compliance | 2013 | One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011 | FLAT RATE | 5,00 % | EUR | – 4 718,01 | 0,00 | – 4 718,01 |
| | Cross Compliance | 2014 | One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011 | FLAT RATE | 5,00 % | EUR | 41,95 | 0,00 | 41,95 |
| | Cross Compliance | 2012 | One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012 | FLAT RATE | 5,00 % | EUR | – 24,22 | 0,00 | – 24,22 |
| | Cross Compliance | 2013 | One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012 | FLAT RATE | 5,00 % | EUR | – 538 813,81 | 0,00 | – 538 813,81 |
| | Cross Compliance | 2014 | One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012 | FLAT RATE | 5,00 % | EUR | – 1 195,01 | 0,00 | – 1 195,01 |
| | Cross Compliance | 2013 | One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013 | FLAT RATE | 2,00 % | EUR | – 17,66 | 0,00 | – 17,66 |
| | Cross Compliance | 2014 | One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013 | FLAT RATE | 2,00 % | EUR | – 179 779,34 | 0,00 | – 179 779,34 |
| | | | | | Total SK: | EUR | – 1 963 159,54 | 0,00 | – 1 963 159,54 |

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

BE

Certification

2014

Known error for EAFRD IACS population

ONE OFF

EUR

– 24 230,01

– 48,86

– 24 181,15

Certification

2014

MLE for the EAFRD non-IACS population

ONE OFF

EUR

– 123 429,41

0,00

– 123 429,41

Certification

2014

MLE for the EAFRD IACS population

ONE OFF

EUR

– 110 788,10

– 223,42

– 110 564,68

Cross Compliance

2013

Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2012

FLAT RATE

2,00 %

EUR

– 19 570,41

0,00

– 19 570,41

Cross Compliance

2014

Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2012

FLAT RATE

2,00 %

EUR

280,00

0,00

280,00

Cross Compliance

2013

Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2013

FLAT RATE

2,00 %

EUR

1,07

0,00

1,07

Cross Compliance

2014

Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2013

FLAT RATE

2,00 %

EUR

– 16 006,55

0,00

– 16 006,55

Total BE:

EUR

– 293 743,41

– 272,28

– 293 471,13

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

BG

Rural Development EAFRD Axis 1 — Measures with flat rate support

2015

Lack of checks on requirement for semi-subsistence holdings to market part of their output

FLAT RATE

10,00 %

EUR

– 187 091,42

0,00

– 187 091,42

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

2013

Lack of checks on requirement for semi-subsistence holdings to market part of their output

FLAT RATE

10,00 %

EUR

– 365 906,63

0,00

– 365 906,63

Rural Development EAFRD Axis 1 — Measures with flat rate support

2014

Lack of checks on requirement for semi-subsistence holdings to market part of their output

FLAT RATE

10,00 %

EUR

– 812 405,82

0,00

– 812 405,82

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

2011

Preferential sales price of electricity not included in the check against double financing

ONE OFF

EUR

– 436 311,22

0,00

– 436 311,22

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

2012

Preferential sales price of electricity not included in the check against double financing

ONE OFF

EUR

– 3 218 840,38

0,00

– 3 218 840,38

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

2013

Preferential sales price of electricity not included in the check against double financing

ONE OFF

EUR

– 1 121 595,00

0,00

– 1 121 595,00

Total BG:

EUR

– 6 142 150,47

0,00

– 6 142 150,47

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

DE

Certification

2013

Financial errors identified by the Certification Body

ONE OFF

EUR

– 977,11

0,00

– 977,11

Certification

2014

Financial errors identified by the Certification Body

ONE OFF

EUR

– 708,76

0,00

– 708,76

Certification

2012

Financial errors identified by the CB

ONE OFF

EUR

– 496,49

0,00

– 496,49

Total DE:

EUR

– 2 182,36

0,00

– 2 182,36

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

DK

Certification

2012

EAFRD MLE

ONE OFF

EUR

– 1 001 809,47

– 307 761,24

– 694 048,23

Certification

2014

Error detected in the re-performance of OTSC in the EAFRD non-IACS population

ONE OFF

EUR

– 2,01

0,00

– 2,01

Certification

2014

Errors detected in the re-performance of OTSC in the EAFRD IACS population

ONE OFF

EUR

– 93,35

0,00

– 93,35

Certification

2013

Financial errors identified in the compliance testing for the EAFRD non-IACS population

ONE OFF

EUR

– 126,37

– 3,35

– 123,02

Certification

2013

MLE for the EAFRD non-IACS population

ONE OFF

EUR

– 837 801,30

– 15 027,43

– 822 773,87

Certification

2014

MLE in the EAFRD non-IACS population

ONE OFF

EUR

– 193 310,80

– 4 445,75

– 188 865,05

Certification

2012

Not recovered financial errors from FY2012

ONE OFF

EUR

– 105,59

– 0,63

– 104,96

Total DK:

EUR

– 2 033 248,89

– 327 238,40

– 1 706 010,49

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

ES

Cross Compliance

2012

Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2011

FLAT RATE

5,00 %

EUR

– 218 631,80

0,00

– 218 631,80

Cross Compliance

2013

Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2011

FLAT RATE

5,00 %

EUR

– 43 203,42

0,00

– 43 203,42

Cross Compliance

2012

Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2012

FLAT RATE

5,00 %

EUR

– 5,43

0,00

– 5,43

Cross Compliance

2013

Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2012

FLAT RATE

5,00 %

EUR

– 171 297,45

0,00

– 171 297,45

Certification

2013

EAFRD non-IACS population outstanding corrections from previous years.

ONE OFF

EUR

– 13 337,67

– 13 324,84

– 12,83

Certification

2013

Errors identified in the substantive testing of EAFRD non-IACS population. MLE.

ONE OFF

EUR

– 110 102,63

– 4 469,05

– 105 633,58

Certification

2012

Extrapolated error for EAFRD non-IACS population

ONE OFF

EUR

– 2 532 066,96

– 494 665,62

– 2 037 401,34

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

2009

M125: the controls on the eligibility of the projects under M125 not satisfactory

FLAT RATE

10,00 %

EUR

– 5 995,99

0,00

– 5 995,99

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

2012

M125: the controls on the eligibility of the projects under M125 not satisfactory

FLAT RATE

10,00 %

EUR

– 227 944,41

0,00

– 227 944,41

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

2010

Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria

FLAT RATE

10,00 %

EUR

– 2 758,71

– 1 090,07

– 1 668,64

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

2011

Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria

FLAT RATE

5,00 %

EUR

– 5 565,88

0,00

– 5 565,88

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

2011

Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria

FLAT RATE

10,00 %

EUR

– 397 882,31

0,00

– 397 882,31

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

2012

Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria

FLAT RATE

5,00 %

EUR

– 11 170,64

0,00

– 11 170,64

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

2012

Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria

FLAT RATE

10,00 %

EUR

– 1 528 198,12

0,00

– 1 528 198,12

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

2013

Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria

FLAT RATE

5,00 %

EUR

– 91 853,90

0,00

– 91 853,90

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

2013

Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria

FLAT RATE

10,00 %

EUR

– 1 574 201,32

0,00

– 1 574 201,32

Rural Development EAFRD Investment — private beneficiaries

2014

Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria

FLAT RATE

5,00 %

EUR

– 51 302,36

0,00

– 51 302,36

Rural Development EAFRD Investment — private beneficiaries

2014

Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria

FLAT RATE

10,00 %

EUR

– 1 022 883,10

0,00

– 1 022 883,10

Total ES:

EUR

– 8 008 402,10

– 513 549,58

– 7 494 852,52

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

FI

Rural Development EAFRD Axis 4 LEADER (2007-2013)

2012

Weakness in verification of the reasonableness of costs in Measure 413

FLAT RATE

5,00 %

EUR

– 166 858,19

0,00

– 166 858,19

Total FI:

EUR

– 166 858,19

0,00

– 166 858,19

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

GB

Rural Development EAFRD Axis 4 LEADER (2007-2013)

2013

Lack of appropriate checks on double financing (key control)

ONE OFF

EUR

– 3 008,34

0,00

– 3 008,34

Rural Development EAFRD Axis 4 LEADER (2007-2013)

2013

Lack of appropriate checks on the eligibility of the costs of the operation (key control)

ONE OFF

EUR

– 204 505,57

0,00

– 204 505,57

Total GB:

EUR

– 207 513,91

0,00

– 207 513,91

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

IE

Certification

2014

Known errors identified in the EAFRD IACS population

ONE OFF

EUR

– 4 006,11

0,00

– 4 006,11

Certification

2014

Known errors identified in the EAFRD Non IACS population

ONE OFF

EUR

– 7 553,44

– 62,31

– 7 491,13

Total IE:

EUR

– 11 559,55

– 62,31

– 11 497,24

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

IT

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

2011

Number of errors in the files resulting from a weak control system.

FLAT RATE

5,00 %

EUR

– 322 955,33

– 119 880,04

– 203 075,29

Rural Development EAFRD Axis 1+3 — others (2007-2013)

2012

Number of errors in the files resulting from a weak control system.

ONE OFF

EUR

– 17 259,86

0,00

– 17 259,86

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

2012

Number of errors in the files resulting from a weak control system.

FLAT RATE

5,00 %

EUR

– 1 048 678,11

– 105 713,76

– 942 964,35

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

2013

Number of errors in the files resulting from a weak control system.

FLAT RATE

5,00 %

EUR

– 1 610 347,46

– 8 580,00

– 1 601 767,46

Rural Development EAFRD Axis 1 (2007-2013)

2007

On-the-spot checks risk analysis not properly updated

FLAT RATE

2,00 %

EUR

– 9 065,98

– 1 091,16

– 7 974,82

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

2008

On-the-spot checks risk analysis not properly updated

FLAT RATE

2,00 %

EUR

– 407,39

0,00

– 407,39

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

2009

On-the-spot checks risk analysis not properly updated

FLAT RATE

2,00 %

EUR

– 4 029,20

– 588,01

– 3 441,19

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

2010

On-the-spot checks risk analysis not properly updated

FLAT RATE

2,00 %

EUR

– 45 823,63

– 2 648,46

– 43 175,17

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

2011

On-the-spot checks risk analysis not properly updated

FLAT RATE

2,00 %

EUR

– 93 330,46

– 3 893,24

– 89 437,22

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

2012

On-the-spot checks risk analysis not properly updated

FLAT RATE

2,00 %

EUR

– 320 482,97

– 25 971,96

– 294 511,01

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

2013

On-the-spot checks risk analysis not properly updated

FLAT RATE

2,00 %

EUR

– 424 992,50

– 47 702,52

– 377 289,98

Rural Development EAFRD Investment — private beneficiaries

2014

On-the-spot checks risk analysis not properly updated

FLAT RATE

2,00 %

EUR

– 178 543,97

– 21 276,84

– 157 267,13

Rural Development EAFRD Axis 1 (2007-2013)

2007

Reasonableness of the costs not properly assessed

FLAT RATE

5,00 %

EUR

– 2 727,89

0,00

– 2 727,89

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

2009

Reasonableness of the costs not properly assessed

FLAT RATE

5,00 %

EUR

– 1 470,04

0,00

– 1 470,04

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

2010

Reasonableness of the costs not properly assessed

FLAT RATE

5,00 %

EUR

– 6 621,14

0,00

– 6 621,14

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

2011

Reasonableness of the costs not properly assessed

FLAT RATE

5,00 %

EUR

– 9 733,10

0,00

– 9 733,10

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

2012

Reasonableness of the costs not properly assessed

FLAT RATE

5,00 %

EUR

– 64 929,91

0,00

– 64 929,91

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

2013

Reasonableness of the costs not properly assessed

FLAT RATE

5,00 %

EUR

– 119 256,29

0,00

– 119 256,29

Rural Development EAFRD Investment — private beneficiaries

2014

Reasonableness of the costs not properly assessed

FLAT RATE

5,00 %

EUR

– 53 192,08

0,00

– 53 192,08

Total IT:

EUR

– 4 333 847,31

– 337 345,99

– 3 996 501,32

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

MT

Certification

2014

Financial errors detected in the' compliance testing of the EAFRD Non-IACS population and known errors in the Advances & Securities of the EAFRD expenditure.

ONE OFF

EUR

– 73 406,00

0,00

– 73 406,00

Total MT:

EUR

– 73 406,00

0,00

– 73 406,00

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

NL

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

2013

Exclude expenditure due to lack of procurement procedure

ONE OFF

EUR

– 85 000,00

0,00

– 85 000,00

Rural Development EAFRD Investment — public beneficiaries

2014

Weaknesses in the checks of the procurement correction based on the recalculation of the error rate

EXTRAPOLATED

0,81 %

EUR

– 105 036,34

0,00

– 105 036,34

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

2013

Weaknesses in the checks of the public procurement, based on the recalculation of the error rate

EXTRAPOLATED

0,81 %

EUR

– 116 704,26

– 328,69

– 116 375,57

Rural Development EAFRD Investment — public beneficiaries

2014

Weaknesses in the checks of the reasonableness of the cost correction applied on 52,26 % of the expenditure

FLAT RATE

5,00 %

EUR

– 709 760,04

0,00

– 709 760,04

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

2013

Weaknesses in the checks of the reasonableness of the costs, correction applied on 52,26 % of the expenditure

FLAT RATE

5,00 %

EUR

– 788 603,51

– 2 221,05

– 786 382,46

Total NL:

EUR

– 1 805 104,15

– 2 549,74

– 1 802 554,41

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

PT

Rural Development EAFRD Investment — private beneficiaries

2010

Insufficient assessment of the reasonableness of the investment costs

FLAT RATE

5,00 %

EUR

– 278 756,48

0,00

– 278 756,48

Rural Development EAFRD Investment — private beneficiaries

2011

Insufficient assessment of the reasonableness of the investment costs

FLAT RATE

5,00 %

EUR

– 757 851,45

– 271 077,60

– 486 773,85

Rural Development EAFRD Investment — private beneficiaries

2012

Insufficient assessment of the reasonableness of the investment costs

FLAT RATE

5,00 %

EUR

– 419 869,93

– 55 060,96

– 364 808,97

Rural Development EAFRD Investment — private beneficiaries

2013

Insufficient assessment of the reasonableness of the investment costs

FLAT RATE

5,00 %

EUR

– 324 408,44

0,00

– 324 408,44

Rural Development EAFRD Investment — private beneficiaries

2014

Insufficient assessment of the reasonableness of the investment costs

FLAT RATE

5,00 %

EUR

– 209 924,00

0,00

– 209 924,00

Total PT:

EUR

– 1 990 810,30

– 326 138,56

– 1 664 671,74

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

RO

Cross Compliance

2013

Absence of risk analysis for animal identification SMRs, SMR1 and 5 not checked for all farmers, no specific criteria for the selection of the parcel during OTSC, CY2012

FLAT RATE

2,00 %

EUR

– 97 630,09

0,00

– 97 630,09

Certification

2010

MLE EAFRD Non-IACS population FY2010

ONE OFF

EUR

– 4 653 241,82

– 275 778,82

– 4 377 463,00

Certification

2011

MLE EAFRD Non-IACS population FY2011

ONE OFF

EUR

– 3 210 679,11

– 267 668,25

– 2 943 010,86

Cross Compliance

2012

No control of the minimum requirement for the use of plant protection products and inefficient control of the minimum requirement for the use of fertilisers, CY2011

FLAT RATE

5,00 %

EUR

– 887 541,50

0,00

– 887 541,50

Cross Compliance

2013

No control of the minimum requirement for the use of plant protection products and inefficient control of the minimum requirement for the use of fertilisers, CY2011

FLAT RATE

5,00 %

EUR

– 24 239,06

0,00

– 24 239,06

Cross Compliance

2013

No control of the minimum requirement for the use of plant protection products and inefficient control of the minimum requirement for the use of fertilisers, CY2012

FLAT RATE

5,00 %

EUR

– 950 060,57

0,00

– 950 060,57

Cross Compliance

2014

No control of the minimum requirement for the use of plant protection products and inefficient control of the minimum requirement for the use of fertilisers, CY2013

FLAT RATE

5,00 %

EUR

– 390 637,48

0,00

– 390 637,48

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

2010

Non respect of 5 year commitment for AEM

ONE OFF

EUR

– 975 531,89

– 33 285,00

– 942 246,89

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

2011

Non respect of 5 year commitment for AEM

ONE OFF

EUR

– 1 798 686,77

– 89 934,34

– 1 708 752,43

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

2012

Non respect of 5 year commitment for AEM

ONE OFF

EUR

– 2 866 913,52

– 15 400,00

– 2 851 513,52

Rural Development EAFRD Axis 1+3 — others (2007-2013)

2012

Weaknesses in: artificial conditions

FLAT RATE

5,00 %

EUR

– 148 810,96

0,00

– 148 810,96

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

2009

Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria

FLAT RATE

25,00 %

EUR

– 11 702,85

0,00

– 11 702,85

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

2010

Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria

FLAT RATE

25,00 %

EUR

– 321 762,57

0,00

– 321 762,57

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

2011

Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria

FLAT RATE

25,00 %

EUR

– 14 714 299,52

0,00

– 14 714 299,52

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

2012

Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria

FLAT RATE

25,00 %

EUR

– 7 046 834,54

0,00

– 7 046 834,54

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

2013

Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria

FLAT RATE

25,00 %

EUR

– 5 791 393,96

0,00

– 5 791 393,96

Total RO:

EUR

– 43 889 966,21

– 682 066,41

– 43 207 899,80

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

SI

Cross Compliance

2013

Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2012

FLAT RATE

2,00 %

EUR

– 63 628,41

0,00

– 63 628,41

Cross Compliance

2014

Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2012

FLAT RATE

2,00 %

EUR

151,64

0,00

151,64

Cross Compliance

2014

Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2013

FLAT RATE

2,00 %

EUR

– 135 503,29

0,00

– 135 503,29

Cross Compliance

2015

Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2014

FLAT RATE

2,00 %

EUR

– 72 243,26

0,00

– 72 243,26

Total SI:

EUR

– 271 223,32

0,00

– 271 223,32

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

SK

Certification

2014

Financial clearance, EAFRD Non-IACS population Most Likely Error

ONE OFF

EUR

– 697 749,56

0,00

– 697 749,56

Cross Compliance

2012

One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011

FLAT RATE

5,00 %

EUR

– 540 903,88

0,00

– 540 903,88

Cross Compliance

2013

One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011

FLAT RATE

5,00 %

EUR

– 4 718,01

0,00

– 4 718,01

Cross Compliance

2014

One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011

FLAT RATE

5,00 %

EUR

41,95

0,00

41,95

Cross Compliance

2012

One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012

FLAT RATE

5,00 %

EUR

– 24,22

0,00

– 24,22

Cross Compliance

2013

One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012

FLAT RATE

5,00 %

EUR

– 538 813,81

0,00

– 538 813,81

Cross Compliance

2014

One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012

FLAT RATE

5,00 %

EUR

– 1 195,01

0,00

– 1 195,01

Cross Compliance

2013

One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013

FLAT RATE

2,00 %

EUR

– 17,66

0,00

– 17,66

Cross Compliance

2014

One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013

FLAT RATE

2,00 %

EUR

– 179 779,34

0,00

– 179 779,34

Total SK:

EUR

– 1 963 159,54

0,00

– 1 963 159,54

| Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- |
| EUR | – 71 193 175,71 | – 2 189 223,27 | – 69 003 952,44 |

Currency

Amount

Deductions

Financial Impact

EUR

– 71 193 175,71

– 2 189 223,27

– 69 003 952,44

---