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

AT Rural Development EAFRD Axis 2 (2007-2013, non area related measures) 2012 Scope of the on-the-spot checks FLAT RATE 5,00 % EUR – 70 795,87 0,00 – 70 795,87

Rural Development EAFRD Axis 2 (2007-2013, non area related measures) 2013 Scope of the on-the-spot checks FLAT RATE 5,00 % EUR – 142 245,32 0,00 – 142 245,32

Total AT: EUR – 213 041,19 0,00 – 213 041,19

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

DE Certification 2011 Financial errors in the EAFRD non-IACS population ONE OFF EUR – 232 843,16 0,00 – 232 843,16

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Known error in the management of the measure 323-C ONE OFF EUR – 24 474,17 0,00 – 24 474,17

Certification 2013 Known errors resulting from the substantive testing of the IACS population ONE OFF EUR – 19 704,48 0,00 – 19 704,48

Certification 2013 Most Likely Error (MLE) resulting from the substantive testing of the IACS population ONE OFF EUR – 268 082,29 0,00 – 268 082,29

Rural Development EAFRD Investment — public beneficiaries 2013 No procurement procedure followed for IT tools purchase ONE OFF EUR – 2 706 123,93 0,00 – 2 706 123,93

Certification 2009 Outstanding financial errors from previous year ONE OFF EUR – 5 069,40 0,00 – 5 069,40

Certification 2010 Outstanding financial errors from previous year ONE OFF EUR – 4 538,21 0,00 – 4 538,21

Certification 2011 Outstanding financial errors from previous year ONE OFF EUR – 365,82 0,00 – 365,82

Certification 2012 Outstanding financial errors from previous year ONE OFF EUR – 560,65 0,00 – 560,65

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Public Procurement Procedures not properly assessed and checked FLAT RATE 5,00 % EUR – 841 263,73 0,00 – 841 263,73

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Public Procurement Procedures not properly assessed and checked FLAT RATE 5,00 % EUR – 1 543 911,96 0,00 – 1 543 911,96

Rural Development EAFRD Investment — public beneficiaries 2014 Public Procurement Procedures not properly assessed and checked FLAT RATE 5,00 % EUR – 1 441 912,56 0,00 – 1 441 912,56

Certification 2012 Review of the control statistics ONE OFF EUR – 69 518,37 0,00 – 69 518,37

Total DE: EUR – 7 158 368,73 0,00 – 7 158 368,73

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

ES Certification 2011 Correction for the known error EAFRD IACS ONE OFF EUR – 2 916,99 0,00 – 2 916,99

Certification 2011 Correction for the known error EAFRD non IACS ONE OFF EUR – 5 013,25 0,00 – 5 013,25

Certification 2011 Correction for the MLE EAFRD IACS ONE OFF EUR – 20 953,46 0,00 – 20 953,46

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Payments for the sub-measure of AE — 'Organic farming' FLAT RATE 5,00 % EUR – 9 130,61 0,00 – 9 130,61

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Payments to the beneficiaries before the finalisation of the OTSC (AEM) FLAT RATE 2,00 % EUR – 106 066,65 0,00 – 106 066,65

Total ES: EUR – 144 080,96 0,00 – 144 080,96

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

FI Certification 2011 Correction for failure to start recovery procedures ONE OFF EUR – 28 672,16 – 108,34 – 28 563,82

Total FI: EUR – 28 672,16 – 108,34 – 28 563,82

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

FR Certification 2010 6 yearly grass premium paid instead of 5 ONE OFF EUR – 12 978,78 0,00 – 12 978,78

Certification 2010 Correction for the MLE on the EAFRD-non IACS population ONE OFF EUR – 1 270 251,62 0,00 – 1 270 251,62

Rural Development EAFRD Investment — private beneficiaries 2010 Eligibility criteria not verified FLAT RATE 2,00 % EUR – 143 933,09 – 143 933,09 0,00

Rural Development EAFRD Investment — private beneficiaries 2010 Eligibility criteria not verified FLAT RATE 5,00 % EUR – 359 832,71 0,00 – 359 832,71

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2010 Eligibility criteria not verified ONE OFF EUR – 20 653,38 0,00 – 20 653,38

Rural Development EAFRD Investment — private beneficiaries 2011 Eligibility criteria not verified FLAT RATE 2,00 % EUR – 653 002,96 – 653 002,96 0,00

Rural Development EAFRD Investment — private beneficiaries 2011 Eligibility criteria not verified FLAT RATE 5,00 % EUR – 1 632 507,39 – 9 777,90 – 1 622 729,49

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Eligibility criteria not verified ONE OFF EUR – 131 070,04 0,00 – 131 070,04

Rural Development EAFRD Investment — private beneficiaries 2012 Eligibility criteria not verified FLAT RATE 2,00 % EUR – 714 128,24 – 714 128,24 0,00

Rural Development EAFRD Investment — private beneficiaries 2012 Eligibility criteria not verified FLAT RATE 5,00 % EUR – 1 785 320,60 0,00 – 1 785 320,60

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Eligibility criteria not verified ONE OFF EUR – 149 439,53 0,00 – 149 439,53

Rural Development EAFRD Investment — private beneficiaries 2013 Eligibility criteria not verified FLAT RATE 2,00 % EUR – 179 735,46 – 179 735,46 0,00

Rural Development EAFRD Investment — private beneficiaries 2013 Eligibility criteria not verified FLAT RATE 5,00 % EUR – 449 338,69 0,00 – 449 338,69

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Eligibility criteria not verified ONE OFF EUR – 44 643,36 0,00 – 44 643,36

Certification 2010 Known error on the EAFRD Non IACS population: VAT co-financed by the EU funds for public entities ONE OFF EUR – 813 607,17 0,00 – 813 607,17

Cross Compliance 2010 Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010 FLAT RATE 2,00 % EUR – 728 973,79 – 87 084,56 – 641 889,23

Cross Compliance 2011 Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010 FLAT RATE 2,00 % EUR – 276 681,27 – 98 285,34 – 178 395,93

Cross Compliance 2012 Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010 FLAT RATE 2,00 % EUR – 20 437,53 0,00 – 20 437,53

Cross Compliance 2013 Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010 FLAT RATE 2,00 % EUR – 667,67 0,00 – 667,67

Cross Compliance 2011 Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011 FLAT RATE 2,00 % EUR – 729 955,39 0,00 – 729 955,39

Cross Compliance 2012 Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011 FLAT RATE 2,00 % EUR – 694 669,61 – 128 311,12 – 566 358,49

Cross Compliance 2013 Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011 FLAT RATE 2,00 % EUR – 2 004,69 0,00 – 2 004,69

Cross Compliance 2012 Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2012 FLAT RATE 2,00 % EUR – 445 542,80 0,00 – 445 542,80

Cross Compliance 2013 Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2012 FLAT RATE 2,00 % EUR – 618 564,62 – 95 434,72 – 523 129,90

Rural Development EAFRD Investment — private beneficiaries 2010 Reasonableness of costs not checked FLAT RATE 2,00 % EUR – 466 051,99 – 466 051,99 0,00

Rural Development EAFRD Investment — private beneficiaries 2010 Reasonableness of costs not checked FLAT RATE 5,00 % EUR – 1 165 129,98 – 200 489,14 – 964 640,84

Rural Development EAFRD Investment — private beneficiaries 2011 Reasonableness of costs not checked FLAT RATE 2,00 % EUR – 1 318 962,23 – 1 318 962,23 0,00

Rural Development EAFRD Investment — private beneficiaries 2011 Reasonableness of costs not checked FLAT RATE 5,00 % EUR – 3 297 405,58 – 67 253,62 – 3 230 151,96

Rural Development EAFRD Investment — private beneficiaries 2012 Reasonableness of costs not checked FLAT RATE 2,00 % EUR – 1 646 751,71 – 1 646 751,71 0,00

Rural Development EAFRD Investment — private beneficiaries 2012 Reasonableness of costs not checked FLAT RATE 5,00 % EUR – 4 116 879,28 – 62 387,68 – 4 054 491,60

Rural Development EAFRD Investment — private beneficiaries 2013 Reasonableness of costs not checked FLAT RATE 2,00 % EUR – 346 040,61 – 346 040,61 0,00

Rural Development EAFRD Investment — private beneficiaries 2013 Reasonableness of costs not checked FLAT RATE 5,00 % EUR – 865 101,55 – 58 386,10 – 806 715,45

Total FR: EUR – 25 100 263,32 – 6 276 016,47 – 18 824 246,85

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

GB Rural Development EAFRD Axis 4 LEADER (2007-2013) 2012 Measure 413: one-off correction due to the lack of checks on the reasonableness of costs and on the availability of 3 quotations in one project ONE OFF EUR – 9 791,59 0,00 – 9 791,59

Rural Development EAFRD Axis 4 LEADER (2007-2013) 2012 Measure 411/413: weaknesses identified in several key controls (project selection, checks on the reliability of the applicant and on double financing, OTSC) FLAT RATE 5,00 % EUR – 116 143,13 – 489,58 – 115 653,55

Rural Development EAFRD Axis 4 LEADER (2007-2013) 2013 Measure 411/413: weaknesses identified in several key controls (project selection, checks on the reliability of the applicant and on double financing, OTSC) FLAT RATE 5,00 % EUR – 1 731 861,46 0,00 – 1 731 861,46

Rural Development EAFRD Axis 4 LEADER (2007-2013) 2014 Measure 411/413: weaknesses identified in several key controls (project selection, checks on the reliability of the applicant and on double financing, OTSC) FLAT RATE 5,00 % EUR – 748 948,33 0,00 – 748 948,33

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Measure 214: weakness in the administrative cross-check on livestock density FLAT RATE 5,00 % EUR – 3 121 252,71 0,00 – 3 121 252,71

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 Measure 214: weakness in the administrative cross-check on livestock density FLAT RATE 5,00 % EUR – 3 258 827,27 0,00 – 3 258 827,27

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Measure 214: weakness in the administrative cross-check on livestock density FLAT RATE 5,00 % EUR – 1 291 507,12 0,00 – 1 291 507,12

Rural Development EAFRD Axis 2 (2007-2013, non area related measures) 2012 Measure 216: weakness in check on double financing, on VAT registration, on in-situ visits, on cost reasonableness, delivery of the investment and on the scope of the on-the-spot checks FLAT RATE 2,00 % EUR – 70 521,65 0,00 – 70 521,65

Rural Development EAFRD Axis 2 (2007-2013, non area related measures) 2013 Measure 216: weakness in check on double financing, on VAT registration, on in-situ visits, on cost reasonableness, delivery of the investment and on the scope of the on-the-spot checks FLAT RATE 2,00 % EUR – 761 093,10 0,00 – 761 093,10

Rural Development EAFRD Axis 2 (2007-2013, non area related measures) 2014 Measure 216: weakness in check on double financing, on VAT registration, on in-situ visits, on cost reasonableness, delivery of the investment and on the scope of the on-the-spot checks FLAT RATE 2,00 % EUR – 733 293,71 0,00 – 733 293,71

Rural Development EAFRD Axis 2 (2007-2013, non area related measures) 2012 Measure 227: weakness in checks on reliability of the applicant, on in-situ visits, on verification of the delivery of the investment and in the scope of the on-the-spot checks FLAT RATE 5,00 % EUR – 42 403,20 0,00 – 42 403,20

Rural Development EAFRD Axis 2 (2007-2013, non area related measures) 2013 Measure 227: weakness in checks on reliability of the applicant, on in-situ visits, on verification of the delivery of the investment and in the scope of the on-the-spot checks FLAT RATE 5,00 % EUR – 364 039,25 0,00 – 364 039,25

Rural Development EAFRD Axis 2 (2007-2013, non area related measures) 2014 Measure 227: weakness in checks on reliability of the applicant, on in-situ visits, on verification of the delivery of the investment and in the scope of the on-the-spot checks FLAT RATE 5,00 % EUR – 366 157,36 0,00 – 366 157,36

Total GB: EUR – 12 615 839,88 – 489,58 – 12 615 350,30

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

GR Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2010 Inappropriate application of selection criteria FLAT RATE 5,00 % EUR – 506 480,19 0,00 – 506 480,19

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Inappropriate application of selection criteria FLAT RATE 5,00 % EUR – 699 174,68 0,00 – 699 174,68

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Inappropriate application of selection criteria FLAT RATE 5,00 % EUR – 1 002 840,61 0,00 – 1 002 840,61

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Inappropriate application of selection criteria FLAT RATE 5,00 % EUR – 899 008,70 0,00 – 899 008,70

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Sanction policy is not effective, proportionate and dissuasive ONE OFF 0,00 % EUR – 536 620,15 0,00 – 536 620,15

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Sanction policy is not effective, proportionate and dissuasive ONE OFF 0,00 % EUR – 100 072,61 0,00 – 100 072,61

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Sanction policy is not effective, proportionate and dissuasive ONE OFF 0,00 % EUR – 136 263,56 0,00 – 136 263,56

Total GR: EUR – 3 880 460,50 0,00 – 3 880 460,50

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

IT Cross Compliance 2010 Application of a tolerance, farmers with animals, CY2009 FLAT RATE 5,00 % EUR – 78 405,91 0,00 – 78 405,91

Cross Compliance 2011 Application of a tolerance, farmers with animals, CY2010 FLAT RATE 5,00 % EUR – 38 637,69 0,00 – 38 637,69

Cross Compliance 2009 Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2008 FLAT RATE 5,00 % EUR – 143 572,52 0,00 – 143 572,52

Cross Compliance 2010 Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2009 FLAT RATE 5,00 % EUR – 100 094,63 0,00 – 100 094,63

Cross Compliance 2011 Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2010 FLAT RATE 5,00 % EUR – 134 296,47 – 3 255,87 – 131 040,60

Cross Compliance 2010 Application of a tolerance, weaknesses in report of eligibility checks, farmers with animals, CY2009 FLAT RATE 5,00 % EUR – 42 005,10 0,00 – 42 005,10

Cross Compliance 2011 Application of a tolerance, weaknesses in report of eligibility checks, farmers with animals, CY2010 FLAT RATE 5,00 % EUR – 43 429,85 0,00 – 43 429,85

Cross Compliance 2009 Previous corrections CY2008 FLAT RATE 5,00 % EUR 0,00 – 13 570,69 13 570,69

Cross Compliance 2010 Previous corrections CY2009 FLAT RATE 5,00 % EUR 0,00 – 12 124,12 12 124,12

Cross Compliance 2009 Weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2008 FLAT RATE 2,00 % EUR – 19 365,24 0,00 – 19 365,24

Cross Compliance 2010 Weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2009 FLAT RATE 2,00 % EUR – 23 218,80 0,00 – 23 218,80

Cross Compliance 2009 Weaknesses in report of eligibility checks, farmers without animals, CY2008 FLAT RATE 2,00 % EUR – 90 181,34 0,00 – 90 181,34

Cross Compliance 2010 Weaknesses in report of eligibility checks, farmers without animals, CY2009 FLAT RATE 2,00 % EUR – 96 173,02 0,00 – 96 173,02

Cross Compliance 2011 Weaknesses in report of eligibility checks, farmers without animals, CY2010 FLAT RATE 2,00 % EUR – 104 882,23 0,00 – 104 882,23

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Weaknesses on the on-the-spot controls — Measure 211 FLAT RATE 5,00 % EUR 540,56 0,00 540,56

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Weaknesses on the on-the-spot controls — Measure 211 FLAT RATE 5,00 % EUR – 248 449,43 0,00 – 248 449,43

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 Weaknesses on the on-the-spot controls — Measure 211 FLAT RATE 5,00 % EUR – 215 733,48 0,00 – 215 733,48

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Weaknesses on the on-the-spot controls — Measure 211 FLAT RATE 5,00 % EUR – 175 805,33 0,00 – 175 805,33

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Weaknesses on the on-the-spot controls — Measure 214 FLAT RATE 2,00 % EUR 193,13 0,00 193,13

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Weaknesses on the on-the-spot controls — Measure 214 FLAT RATE 2,00 % EUR – 341 406,39 0,00 – 341 406,39

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 Weaknesses on the on-the-spot controls — Measure 214 FLAT RATE 2,00 % EUR – 416 214,54 0,00 – 416 214,54

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Weaknesses on the on-the-spot controls — Measure 214 FLAT RATE 2,00 % EUR – 454 241,45 0,00 – 454 241,45

Total IT: EUR – 2 765 379,73 – 28 950,68 – 2 736 429,05

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

LT Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 Weaknesses in the on-the-spot controls — Measure 214 FLAT RATE 2,00 % EUR – 84 153,64 0,00 – 84 153,64

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Weaknesses in the on-the-spot controls — Measure 214 FLAT RATE 2,00 % EUR – 144 593,73 0,00 – 144 593,73

Total LT: EUR – 228 747,37 0,00 – 228 747,37

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

PL Rural Development EAFRD Axis 1 — Measures with flat rate support 2010 Weaknesses in early retirement scheme payments FLAT RATE 2,00 % EUR – 234 331,35 0,00 – 234 331,35

Rural Development EAFRD Axis 1 — Measures with flat rate support 2010 Weaknesses in early retirement scheme payments FLAT RATE 5,00 % EUR – 3 515 081,52 0,00 – 3 515 081,52

Rural Development EAFRD Axis 1 — Measures with flat rate support 2011 Weaknesses in early retirement scheme payments FLAT RATE 2,00 % EUR – 675 353,06 0,00 – 675 353,06

Rural Development EAFRD Axis 1 — Measures with flat rate support 2011 Weaknesses in early retirement scheme payments FLAT RATE 5,00 % EUR – 10 229 852,44 0,00 – 10 229 852,44

Rural Development EAFRD Axis 1 — Measures with flat rate support 2012 Weaknesses in early retirement scheme payments FLAT RATE 2,00 % EUR – 717 693,11 0,00 – 717 693,11

Rural Development EAFRD Axis 1 — Measures with flat rate support 2012 Weaknesses in early retirement scheme payments FLAT RATE 5,00 % EUR – 10 110 275,83 0,00 – 10 110 275,83

Rural Development EAFRD Axis 1 — Measures with flat rate support 2013 Weaknesses in early retirement scheme payments FLAT RATE 2,00 % EUR – 758 347,29 0,00 – 758 347,29

Rural Development EAFRD Axis 1 — Measures with flat rate support 2013 Weaknesses in early retirement scheme payments FLAT RATE 5,00 % EUR – 11 230 876,11 0,00 – 11 230 876,11

Rural Development EAFRD Axis 1 — Measures with flat rate support 2011 Weaknesses in the semi-subsistence farming scheme FLAT RATE 10,00 % EUR – 3 614 511,65 0,00 – 3 614 511,65

Rural Development EAFRD Axis 1 — Measures with flat rate support 2011 Weaknesses in the semi-subsistence farming scheme ONE OFF 11,00 % EUR – 4 467 373,95 0,00 – 4 467 373,95

Rural Development EAFRD Axis 1 — Measures with flat rate support 2012 Weaknesses in the semi-subsistence farming scheme FLAT RATE 10,00 % EUR – 619,90 0,00 – 619,90

Rural Development EAFRD Axis 1 — Measures with flat rate support 2012 Weaknesses in the semi-subsistence farming scheme ONE OFF 11,00 % EUR – 766,17 0,00 – 766,17

Rural Development EAFRD Axis 1 — Measures with flat rate support 2013 Weaknesses in the semi-subsistence farming scheme FLAT RATE 10,00 % EUR 7 909,14 0,00 7 909,14

Rural Development EAFRD Axis 1 — Measures with flat rate support 2013 Weaknesses in the semi-subsistence farming scheme ONE OFF 11,00 % EUR 9 775,34 0,00 9 775,34

Rural Development EAFRD Investment — private beneficiaries 2011 Weaknesses in verification of cost reasonableness; SME criterion verification and scope of on the spot checks FLAT RATE 5,00 % EUR – 2 046 731,11 0,00 – 2 046 731,11

Rural Development EAFRD Investment — private beneficiaries 2012 Weaknesses in verification of cost reasonableness; SME criterion verification and scope of on the spot checks FLAT RATE 5,00 % EUR – 5 369 057,29 0,00 – 5 369 057,29

Rural Development EAFRD Investment — private beneficiaries 2013 Weaknesses in verification of cost reasonableness; SME criterion verification and scope of on the spot checks FLAT RATE 5,00 % EUR – 3 857 372,46 0,00 – 3 857 372,46

Rural Development EAFRD Investment — private beneficiaries 2014 Weaknesses in verification of cost reasonableness; SME criterion verification and scope of on the spot checks FLAT RATE 5,00 % EUR – 437 316,75 0,00 – 437 316,75

Total PL: EUR – 57 247 875,51 0,00 – 57 247 875,51

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

PT Certification 2009 known error EAFRD IACS population ONE OFF EUR – 74 565,74 – 5 457,44 – 69 108,30

Certification 2009 known error EAFRD non-IACS population ONE OFF EUR – 487,20 – 11,93 – 475,27

Total PT: EUR – 75 052,94 – 5 469,37 – 69 583,57

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

RO Rural Development EAFRD Investment — public beneficiaries 2010 Insufficient checks on the public procurement procedure FLAT RATE 10,00 % EUR – 3 837 667,96 0,00 – 3 837 667,96

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Insufficient checks on the public procurement procedure FLAT RATE 5,00 % EUR – 362 166,32 0,00 – 362 166,32

Rural Development EAFRD Investment — public beneficiaries 2011 Insufficient checks on the public procurement procedure FLAT RATE 10,00 % EUR – 30 088 395,70 0,00 – 30 088 395,70

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Insufficient checks on the public procurement procedure FLAT RATE 5,00 % EUR – 4 835 357,49 0,00 – 4 835 357,49

Rural Development EAFRD Investment — public beneficiaries 2012 Insufficient checks on the public procurement procedure FLAT RATE 10,00 % EUR – 26 711 026,12 0,00 – 26 711 026,12

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Insufficient checks on the public procurement procedure FLAT RATE 5,00 % EUR – 15 638 250,66 0,00 – 15 638 250,66

Rural Development EAFRD Investment — public beneficiaries 2010 No penalties applied when end-of-works dates are exceeded EXTRAPOLATED 2,44 % EUR – 959 810,35 0,00 – 959 810,35

Rural Development EAFRD Investment — public beneficiaries 2011 No penalties applied when end-of-works dates are exceeded EXTRAPOLATED 2,44 % EUR – 7 525 183,01 0,00 – 7 525 183,01

Rural Development EAFRD Investment — public beneficiaries 2012 No penalties applied when end-of-works dates are exceeded EXTRAPOLATED 2,44 % EUR – 8 104 689,34 0,00 – 8 104 689,34

Rural Development EAFRD Investment — public beneficiaries 2013 No penalties applied when end-of-works dates are exceeded EXTRAPOLATED 2,44 % EUR – 5 405 977,31 0,00 – 5 405 977,31

Certification 2011 Late initiation of recovery procedures under EAFRD ONE OFF EUR – 7 084,36 0,00 – 7 084,36