Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact

BE Clearance of Accounts - Financial Clearance 2017 Substantial error on sampling (Annex 15 of CB report) ONE OFF EUR - 3 869,02 0,00 - 3 869,02

Clearance of Accounts - Financial Clearance 2017 Substantial error on sampling (annex 14 of CB report) ONE OFF EUR - 205,57 0,00 - 205,57

Total BE: EUR - 4 074,59 0,00 - 4 074,59

BG Cross-compliance 2016 Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015 FLAT RATE 5,00 % EUR - 223 326,63 - 8 009,67 - 215 316,96

Cross-compliance 2017 Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015 FLAT RATE 5,00 % EUR - 834,40 0,00 - 834,40

Cross-compliance 2018 Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015 FLAT RATE 5,00 % EUR - 293,61 0,00 - 293,61

Cross-compliance 2017 Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016 FLAT RATE 5,00 % EUR - 184 118,40 - 688,70 - 183 429,70

Cross-compliance 2018 Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016 FLAT RATE 5,00 % EUR - 8 204,10 0,00 - 8 204,10

Total BG: EUR - 416 777,14 - 8 698,37 - 408 078,77

CZ Rural Development EAFRD measures subject to IACS 2016 M10: double financing ONE OFF EUR - 7 674,67 0,00 - 7 674,67

Rural Development EAFRD measures subject to IACS 2017 M10: double financing ONE OFF EUR - 7 484,02 0,00 - 7 484,02

Rural Development EAFRD measures subject to IACS 2017 M14: advance notification of on-the-spot checks - FY2017 FLAT RATE 5,00 % EUR - 14 191,54 0,00 - 14 191,54

Rural Development EAFRD measures subject to IACS 2018 M14: advance notification of on-the-spot checks - FY2018 and FY2019 FLAT RATE 5,00 % EUR - 15 511,62 0,00 - 15 511,62

Rural Development EAFRD measures subject to IACS 2019 M14: advance notification of on-the-spot checks - FY2018 and FY2019 FLAT RATE 5,00 % EUR - 5 405,86 0,00 - 5 405,86

Total CZ: EUR - 50 267,71 0,00 - 50 267,71

DE Certification 2017 Differences in debts' reconciliation EAFRD ONE OFF EUR - 9 497,41 0,00 - 9 497,41

Rural Development EAFRD forestry measures 2016 Double-financing between M8 (first afforestation) and EFA greening - FY 2016. ONE OFF EUR - 10 543,25 0,00 - 10 543,25

Rural Development EAFRD forestry measures 2017 Double-financing between M8 (first afforestation) and EFA greening - FY 2017. ONE OFF EUR - 8 997,06 0,00 - 8 997,06

Rural Development EAFRD forestry measures 2018 Double-financing between M8 (first afforestation) and EFA greening - FY 2018. ONE OFF EUR - 8 919,87 0,00 - 8 919,87

Clearance of Accounts - Financial Clearance 2017 Financial errors found in substantive testing on EAFRD (annexes 11, 7a, 7b) of CB report ONE OFF EUR - 35 267,33 0,00 - 35 267,33

Certification 2017 Individual errors in EAFRD ONE OFF EUR - 7 618,01 0,00 - 7 618,01

Total DE: EUR - 80 842,93 0,00 - 80 842,93

ES Rural Development EAFRD investment - private beneficiaries 2018 M121: 5 % flat rate correction (transitional expenditure on M04 in FY2018) FLAT RATE 5,00 % EUR - 2 447,56 0,00 - 2 447,56

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2013 M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FY: 2013) FLAT RATE 5,00 % EUR - 24 078,53 0,00 - 24 078,53

Rural Development EAFRD Investment - private beneficiaries 2014 M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FY: 2014) FLAT RATE 5,00 % EUR - 29 716,69 0,00 - 29 716,69

Rural Development EAFRD investment - private beneficiaries 2016 M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FY: 2016) FLAT RATE 5,00 % EUR - 576 669,13 0,00 - 576 669,13

Rural Development EAFRD Measures with flat-rate support 2016 M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction. FYs 2016, 2017 [transitional expenditure on M06] FLAT RATE 5,00 % EUR - 23 343,35 0,00 - 23 343,35

Rural Development EAFRD Measures with flat-rate support 2017 M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction. FYs 2016, 2017 [transitional expenditure on M06] FLAT RATE 5,00 % EUR - 3 889,09 0,00 - 3 889,09

Rural Development EAFRD investment - private beneficiaries 2015 M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FYs: 2015-2016-2017, incl. transitional expenditure on M04) [for FY 2016 and 2017: overlap with exp. on M4.1] FLAT RATE 5,00 % EUR - 35 782,98 0,00 - 35 782,98

Rural Development EAFRD investment - private beneficiaries 2016 M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FYs: 2015-2016-2017, incl. transitional expenditure on M04) [for FY 2016 and 2017: overlap with exp. on M4.1] FLAT RATE 5,00 % EUR - 58 528,57 0,00 - 58 528,57

Rural Development EAFRD investment - private beneficiaries 2017 M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FYs: 2015-2016-2017, incl. transitional expenditure on M04) [for FY 2016 and 2017: overlap with exp. on M4.1] FLAT RATE 5,00 % EUR - 50 965,72 0,00 - 50 965,72

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2013 M123: Lack of Ancillary Control (Audit trail) => 2 % flat rate correction (FY: 2013) FLAT RATE 2,00 % EUR - 24 354,54 0,00 - 24 354,54

Rural Development EAFRD Investment - private beneficiaries 2014 M123: Lack of Ancillary Control (Audit trail) => 2 % flat rate correction (FY: 2014) FLAT RATE 2,00 % EUR - 6 109,94 0,00 - 6 109,94

Rural Development EAFRD investment - private beneficiaries 2015 M123: Lack of Ancillary Control (Audit trail) => 2 % flat rate correction (FYs: 2015-2016-2017) FLAT RATE 2,00 % EUR - 267 943,18 0,00 - 267 943,18

Rural Development EAFRD investment - private beneficiaries 2016 M123: Lack of Ancillary Control (Audit trail) => 2 % flat rate correction (FYs: 2015-2016-2017) FLAT RATE 2,00 % EUR - 315 906,15 0,00 - 315 906,15

Total ES: EUR -1 419 735,43 0,00 -1 419 735,43

FR Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2012 Absence of the key control ‘In-situ visits carried out for all investment operations to verify the realisation of the investment’ FLAT RATE 10,00 % EUR - 5 560,80 0,00 - 5 560,80

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2013 Absence of the key control ‘In-situ visits carried out for all investment operations to verify the realisation of the investment’ FLAT RATE 10,00 % EUR - 6 579,04 0,00 - 6 579,04

Rural Development EAFRD Investment - public beneficiaries 2014 Absence of the key control ‘In-situ visits carried out for all investment operations to verify the realisation of the investment’ FLAT RATE 10,00 % EUR - 4 875,00 - 2 437,50 - 2 437,50

Rural Development EAFRD Measures with flat-rate support 2015 Absence of the key control ‘In-situ visits carried out for all investment operations to verify the realisation of the investment’ FLAT RATE 10,00 % EUR - 28 776,35 - 28 776,35 0,00

Rural Development EAFRD investment - public beneficiaries 2015 Deficiencies in the execution of the key control ‘Appropriate evaluation of the reasonableness of costs’ FLAT RATE 5,00 % EUR - 3 506,13 - 3 506,13 0,00

Rural Development EAFRD Investment - public beneficiaries 2014 deficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’ FLAT RATE 5,00 % EUR - 73 581,42 0,00 - 73 581,42

Rural Development EAFRD investment - private beneficiaries 2015 deficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’ FLAT RATE 5,00 % EUR - 162 273,81 - 161 526,67 - 747,14

Rural Development EAFRD investment - public beneficiaries 2015 deficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’ FLAT RATE 5,00 % EUR - 797 732,62 - 797 732,62 0,00

Rural Development EAFRD Measures with flat-rate support 2015 deficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’ FLAT RATE 5,00 % EUR - 265 184,89 - 265 184,89 0,00

Rural Development EAFRD investment - private beneficiaries 2016 deficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’ FLAT RATE 5,00 % EUR - 147 822,70 - 86 087,35 - 61 735,35

Rural Development EAFRD investment - public beneficiaries 2016 deficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’ FLAT RATE 5,00 % EUR - 560 112,80 - 363 185,54 - 196 927,26

Rural Development EAFRD Measures with flat-rate support 2016 deficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’ FLAT RATE 5,00 % EUR - 110 309,10 - 71 526,07 - 38 783,03

Rural Development EAFRD investment - private beneficiaries 2017 deficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’ FLAT RATE 5,00 % EUR - 35 929,52 - 24 437,81 - 11 491,71

Rural Development EAFRD Measures with flat-rate support 2016 OTSC not performed before the final payment - Follow up of RD3/2014/012/FR FLAT RATE 2,00 % EUR - 7 141,25 0,00 - 7 141,25

Rural Development EAFRD Measures with flat-rate support 2017 OTSC not performed before the final payment - Follow up of RD3/2014/012/FR FLAT RATE 2,00 % EUR - 86 868,35 0,00 - 86 868,35

Rural Development EAFRD Measures with flat-rate support 2018 OTSC not performed before the final payment - Follow up of RD3/2014/012/FR FLAT RATE 2,00 % EUR - 329,60 0,00 - 329,60

Rural Development EAFRD investment - private beneficiaries 2016 Reasonableness of the costs not assessed with the required quality FLAT RATE 2,66 % EUR - 458 109,26 - 457 977,66 - 131,60

Rural Development EAFRD investment - private beneficiaries 2017 Reasonableness of the costs not assessed with the required quality FLAT RATE 2,66 % EUR - 253 541,50 0,00 - 253 541,50

Rural Development EAFRD investment - private beneficiaries 2016 Reasonableness of the costs not assessed with the required quality FLAT RATE 4,14 % EUR - 913 484,71 - 820 627,41 - 92 857,30

Rural Development EAFRD investment - private beneficiaries 2017 Reasonableness of the costs not assessed with the required quality FLAT RATE 4,14 % EUR - 129 621,33 - 64 754,26 - 64 867,07

Total FR: EUR -4 051 340,18 -3 147 760,26 - 903 579,92

GB Rural Development EAFRD measures subject to IACS 2018 Checks of the active farmer status - impact on RD 2017 FLAT RATE 2,00 % EUR - 1 313,52 0,00 - 1 313,52

Rural Development EAFRD measures subject to IACS 2017 Weakness in the definition of Active Farmer- connected companies (Natural constraints) ONE OFF EUR - 81 774,79 0,00 - 81 774,79

Total GB: EUR - 83 088,31 0,00 - 83 088,31

HU Rural Development EAFRD measures subject to IACS 2017 No application of reductions related with late submission of payment claims (M14 of RDP 2014-2020) - FY2017 FLAT RATE 5,00 % EUR -1 080 678,64 0,00 -1 080 678,64

Rural Development EAFRD measures subject to IACS 2016 No verification of all animals during the on-the-spot-checks (Measure 215 of RDP 2007-2013); No application of reductions related with late submission of payment claims (Measure 215 of RDP 2007-2013; M14 of RDP 2014-2020) - FY2016 FLAT RATE 5,00 % EUR -1 011 685,76 0,00 -1 011 685,76

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Sanction system in the last year of RD programme – Warning letter (Measure 214 of RDP 2007-2013) - CY 2013 FLAT RATE 10,00 % EUR - 20 339,71 0,00 - 20 339,71

Total HU: EUR -2 112 704,11 0,00 -2 112 704,11

IE Rural Development EAFRD measures subject to IACS 2016 Weaknesses LPIS ESTIMATED BY AMOUNT EUR - 483 545,11 0,00 - 483 545,11

Rural Development EAFRD measures subject to IACS 2017 Weaknesses LPIS ESTIMATED BY AMOUNT EUR - 466 516,59 0,00 - 466 516,59

Rural Development EAFRD measures subject to IACS 2018 Weaknesses LPIS ESTIMATED BY AMOUNT EUR - 284 061,57 0,00 - 284 061,57

Total IE: EUR -1 234 123,27 0,00 -1 234 123,27

IT Cross-compliance 2016 Deficient I&R checks under SMR 7 - CY 2015 FLAT RATE 2,00 % EUR - 7 296,99 - 66,24 - 7 230,75

Cross-compliance 2017 Deficient I&R checks under SMR 7 - CY 2015 FLAT RATE 2,00 % EUR - 2 923,66 0,00 - 2 923,66

Cross-compliance 2018 Deficient I&R checks under SMR 7 - CY 2015 FLAT RATE 2,00 % EUR - 99,12 0,00 - 99,12

Cross-compliance 2017 Deficient I&R checks under SMR 7 - CY 2016 FLAT RATE 2,00 % EUR - 27 283,36 0,00 - 27 283,36

Cross-compliance 2018 Deficient I&R checks under SMR 7 - CY 2016 FLAT RATE 2,00 % EUR - 2 117,20 0,00 - 2 117,20

Certification 2017 Errors in the EAFRD ONE OFF EUR - 29 136,27 - 319,58 - 28 816,69

Certification 2017 Known error (EAFRD) ONE OFF EUR - 121 884,94 0,00 - 121 884,94

Rural Development EAFRD Investment - public beneficiaries 2014 Public Procurement Procedures not properly checked (artificial splitting) ONE OFF EUR - 431 400,00 0,00 - 431 400,00

Rural Development EAFRD investment - private beneficiaries 2015 Public Procurement Procedures not properly checked (artificial splitting) ONE OFF EUR - 330 045,02 0,00 - 330 045,02

Rural Development EAFRD investment - private beneficiaries 2016 Public Procurement Procedures not properly checked (artificial splitting) ONE OFF EUR - 15 123,95 0,00 - 15 123,95

Rural Development EAFRD Investment - public beneficiaries 2014 Public Procurement Procedures not properly checked (Awarding decision not properly justified) ONE OFF EUR - 44 449,58 0,00 - 44 449,58

Rural Development EAFRD investment - public beneficiaries 2015 Public Procurement Procedures not properly checked (Awarding decision not properly justified) ONE OFF EUR - 28 584,53 0,00 - 28 584,53

Rural Development EAFRD investment - public beneficiaries 2016 Public Procurement Procedures not properly checked (Awarding decision not properly justified) ONE OFF EUR - 7 895,28 0,00 - 7 895,28

Total IT: EUR -1 048 239,90 - 385,82 -1 047 854,08

LT Rural Development EAFRD investment - private beneficiaries 2016 M121 + M123- Scope of on-the-spot checks and checks on reasonableness of costs FLAT RATE 5,00 % EUR -1 109 209,77 0,00 -1 109 209,77

Rural Development EAFRD Measures with flat-rate support 2015 M311 - Ineligible car costs (-5 % flat-rate correction from enquiry RD1/2014/834/LT) ONE OFF EUR - 25 892,39 - 1 294,62 - 24 597,77

Rural Development EAFRD Measures with flat-rate support 2016 M311 - Reasonableness of costs FLAT RATE 5,00 % EUR - 7 070,44 0,00 - 7 070,44

Rural Development EAFRD Measures with flat-rate support 2016 M312 - Scope of on-the-spot checks and checks on reasonableness of costs FLAT RATE 5,00 % EUR - 297 843,38 0,00 - 297 843,38

Total LT: EUR -1 440 015,98 - 1 294,62 -1 438 721,36

LU Rural Development EAFRD measures subject to IACS 2016 EAFRD M10 and M11: Insufficient quantity of on-the-spot checks ONE OFF EUR - 25 037,52 0,00 - 25 037,52

Rural Development EAFRD measures subject to IACS 2017 EAFRD M10 and M11: Insufficient quantity of on-the-spot checks ONE OFF EUR - 4 245,01 0,00 - 4 245,01

Rural Development EAFRD measures subject to IACS 2016 M10 and M11: Absence of on-the-spot checks FLAT RATE 5,00 % EUR - 27 749,53 0,00 - 27 749,53

Rural Development EAFRD measures subject to IACS 2017 M10 and M11: Absence of on-the-spot checks FLAT RATE 5,00 % EUR - 55 330,54 0,00 - 55 330,54

Rural Development EAFRD measures subject to IACS 2018 M10 and M11: Absence of on-the-spot checks FLAT RATE 5,00 % EUR - 61 198,87 0,00 - 61 198,87

Rural Development EAFRD measures subject to IACS 2016 M11: payments executed before the completion of the administrative checks ONE OFF EUR - 962,05 0,00 - 962,05

Rural Development EAFRD measures subject to IACS 2017 M11: payments executed before the completion of the administrative checks ONE OFF EUR - 263,51 0,00 - 263,51

Rural Development EAFRD investment - public beneficiaries 2016 M20: weak checks on the eligibility of the costs ONE OFF EUR - 24 360,56 0,00 - 24 360,56

Rural Development EAFRD investment - public beneficiaries 2017 M20: weak checks on the eligibility of the costs ONE OFF EUR - 38 435,81 0,00 - 38 435,81

Rural Development EAFRD Measures with flat-rate support 2017 M6.1: weak checks on the eligibility of the project (Business Plans) ONE OFF EUR - 47 340,00 0,00 - 47 340,00

Rural Development EAFRD Measures with flat-rate support 2018 M6.1: weak checks on the eligibility of the project (Business Plans) ONE OFF EUR - 11 835,00 0,00 - 11 835,00

Total LU: EUR - 296 758,40 0,00 - 296 758,40

MT Rural Development EAFRD investment - private beneficiaries 2015 Appropriate evaluation of the reasonableness of costs FLAT RATE 5,00 % EUR - 639,69 - 199,58 - 440,11

Rural Development EAFRD Leader 2015 Appropriate evaluation of the reasonableness of costs FLAT RATE 5,00 % EUR - 264,48 - 82,52 - 181,96

Rural Development EAFRD investment - private beneficiaries 2016 Appropriate evaluation of the reasonableness of costs FLAT RATE 5,00 % EUR - 30 407,39 0,00 - 30 407,39

Rural Development EAFRD Leader 2016 Appropriate evaluation of the reasonableness of costs FLAT RATE 5,00 % EUR - 253,80 0,00 - 253,80

Rural Development EAFRD Measures with flat-rate support 2016 Appropriate evaluation of the reasonableness of costs FLAT RATE 5,00 % EUR - 4 212,63 0,00 - 4 212,63

Rural Development EAFRD investment - private beneficiaries 2015 Performance of OTSC of sufficient quality ONE OFF EUR - 64 128,03 - 1 000,40 - 63 127,63

Rural Development EAFRD investment - private beneficiaries 2016 Performance of OTSC of sufficient quality ONE OFF EUR - 41 890,44 0,00 - 41 890,44

Cross-compliance 2016 CY 2015 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 7 but not SMR 8 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision FLAT RATE 2,00 % EUR - 144,27 0,00 - 144,27

Cross-compliance 2017 CY 2016 - Beneficiaries subject to the requirements of SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision FLAT RATE 2,00 % EUR - 79,81 0,00 - 79,81

Cross-compliance 2018 CY 2017 - Beneficiaries subject to the requirements of SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision FLAT RATE 2,00 % EUR - 88,00 0,00 - 88,00

Cross-compliance 2016 CY 2015 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 7 and SMR 8 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures FLAT RATE 2,00 % EUR - 84,04 0,00 - 84,04

Cross-compliance 2017 CY 2016 - Beneficiaries subject to combinations of SMRs - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures FLAT RATE 2,00 % EUR - 75,05 0,00 - 75,05

Cross-compliance 2018 CY 2017 - Beneficiaries subject to combinations of SMRs - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures FLAT RATE 2,00 % EUR - 73,91 0,00 - 73,91

Cross-compliance 2016 CY 2015 - Beneficiaries subject to the requirements of SMR 8 only - No evidence of adequate supervision procedures FLAT RATE 2,00 % EUR - 400,38 0,00 - 400,38

Cross-compliance 2017 CY 2016 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 8 and not subject to SMR7 - Deficient on-the-spot checks of animal-related SMRs and/or no evidence of adequate supervision procedures FLAT RATE 2,00 % EUR - 465,51 0,00 - 465,51

Cross-compliance 2018 CY 2017 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 8 and not subject to SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures FLAT RATE 2,00 % EUR - 445,90 0,00 - 445,90

Total MT: EUR - 143 653,33 - 1 282,50 - 142 370,83

NL Rural Development EAFRD Risk management 2016 Deficiency regarding active farmer status - impact on RD ONE OFF EUR - 19 981,45 0,00 - 19 981,45

Rural Development EAFRD measures subject to IACS 2018 LPIS and other weaknesses ONE OFF EUR - 29 502,31 0,00 - 29 502,31

Rural Development EAFRD measures subject to IACS 2017 Weaknesses in the LPIS (EAFRD) ONE OFF EUR - 805 547,41 0,00 - 805 547,41

Total NL: EUR - 855 031,17 0,00 - 855 031,17

PT Rural Development EAFRD forestry measures 2016 Double-financing between M8 (first afforestation) and EFA greening - FY 2016. ONE OFF EUR - 45 335,01 - 166,16 - 45 168,85

Rural Development EAFRD forestry measures 2017 Double-financing between M8 (first afforestation) and EFA greening - FY 2017. ONE OFF EUR - 62 829,11 0,00 - 62 829,11

Rural Development EAFRD forestry measures 2018 Double-financing between M8 (first afforestation) and EFA greening - FY 2018 + FY 2019 ONE OFF EUR - 64 068,90 0,00 - 64 068,90

Rural Development EAFRD forestry measures 2019 Double-financing between M8 (first afforestation) and EFA greening - FY 2018 + FY 2019 ONE OFF EUR - 2 485,97 0,00 - 2 485,97

Total PT: EUR - 174 718,99 - 166,16 - 174 552,83

RO Certification 2017 Individual errors in EAFRD. ONE OFF EUR - 54 870,22 0,00 - 54 870,22

Total RO: EUR - 54 870,22 0,00 - 54 870,22

SE Rural Development EAFRD investment - private beneficiaries 2015 1 KC - Selection and appraisal of projects applications FLAT RATE 5,00 % EUR - 45 164,84 - 45 164,84 0,00

Rural Development EAFRD investment - private beneficiaries 2016 1 KC - Selection and appraisal of projects applications FLAT RATE 5,00 % EUR - 3 966,68 0,00 - 3 966,68

Rural Development EAFRD investment - private beneficiaries 2017 KC Appropriate checks to ensure that investment/project/application fulfil all eligibility criteria as laid down in the EU legislation and the eligibility criteria as laid down in the RDP of the Member State or region (M04.4) ONE OFF EUR - 15 197,09 0,00 - 15 197,09

Rural Development EAFRD investment - private beneficiaries 2018 KC Appropriate checks to ensure that investment/project/application fulfil all eligibility criteria as laid down in the EU legislation and the eligibility criteria as laid down in the RDP of the Member State or region (M04.4) ONE OFF EUR - 21 238,15 0,00 - 21 238,15

Rural Development EAFRD investment - private beneficiaries 2015 Selection and appraisal of projects/applications (M121) FLAT RATE 5,00 % EUR - 9 197,44 - 9 197,44 0,00

Rural Development EAFRD investment - private beneficiaries 2016 Selection and appraisal of projects/applications (M121) FLAT RATE 5,00 % EUR - 300,26 - 300,26 0,00

Rural Development EAFRD investment - private beneficiaries 2016 Transitional expenditure (M121) FLAT RATE 5,00 % EUR - 185,67 0,00 - 185,67

Rural Development EAFRD investment - private beneficiaries 2016 Transitional expenditure (M216) FLAT RATE 5,00 % EUR - 949,82 0,00 - 949,82

Rural Development EAFRD investment - private beneficiaries 2016 weakness in reasonableness of costs to be covered by public procurement procedures (M216) FLAT RATE 5,00 % EUR - 3 685,07 0,00 - 3 685,07

Rural Development EAFRD measures subject to IACS 2017 Weakness in the key control in respect of the administrative checks to establish access to the aid claimed regarding active farmer status CY2016 ESTIMATED BY PERCENTAGE 0,58 % EUR - 1 824,63 0,00 - 17 824,63

Total SE: EUR - 117 709,65 - 54 662,54 - 63 047,11

SK Rural Development EAFRD forestry measures 2016 M8.3 and M8.4: deficiency in key control 'Selection and appraisal of projects' - CY2015 and 2016 - FY2016 and 2017 FLAT RATE 5,00 % EUR - 214 806,09 - 168 268,94 - 46 537,15

Rural Development EAFRD forestry measures 2017 M8.3 and M8.4: deficiency in key control 'Selection and appraisal of projects' - CY2015 and 2016 - FY2016 and 2017 FLAT RATE 5,00 % EUR -1 326 332,65 0,00 -1 326 332,65