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

AT Clearance of Accounts - Financial Clearance 2018 Errors in EAGF and EAFRD population ONE OFF EUR - 128,52 0,00 - 128,52

Total AT: EUR - 128,52 0,00 - 128,52

DE Rural Development EAFRD Risk management 2016 deficiency in key control - eligibility of expenditure ONE OFF EUR - 600 000,00 0,00 - 600 000,00

Rural Development EAFRD Risk management 2017 deficiency in key control - eligibility of expenditure ONE OFF EUR - 500 000,00 0,00 - 500 000,00

Clearance of Accounts - Financial Clearance 2018 Random errors in EAFRD non-IACS population ONE OFF EUR - 81 017,97 0,00 - 81 017,97

Total DE: EUR - 1 181 017,97 0,00 - 1 181 017,97

DK Certification 2017 Difference between MLE calculated by Danish authorities on 15/02 report and MLE calculated by DGAGRI ONE OFF EUR - 19 987,77 0,00 - 19 987,77

Certification 2017 Extrapolated error from reasonableness of costs additional testing ONE OFF EUR - 116 031,99 0,00 - 116 031,99

Rural Development EAFRD Knowledge and innovation 2016 RD1/2018/802/DK: adequate controls on payment claims from 14/6/2016 - 15/10/2016 FLAT RATE 5,00% EUR - 54 991,30 0,00 - 54 991,30

Rural Development EAFRD Knowledge and innovation 2017 RD1/2018/802/DK: adequate controls on payment claims FY2017-FY2018 FLAT RATE 5,00% EUR - 396 460,44 0,00 - 396 460,44

Rural Development EAFRD Knowledge and innovation 2018 RD1/2018/802/DK: adequate controls on payment claims FY2017-FY2018 FLAT RATE 5,00% EUR - 35 194,32 0,00 - 35 194,32

Certification 2017 Underpayments ONE OFF EUR - 21 504,51 0,00 - 21 504,51

Total DK: EUR - 644 170,33 0,00 - 644 170,33

ES Rural Development EAFRD forestry measures 2016 Absence of appropriate checks on double financing (Measure 8) – claim years 2015, 2016 and 2017 ONE OFF EUR - 126 309,76 - 1,98 - 126 307,78

Rural Development EAFRD forestry measures 2017 Absence of appropriate checks on double financing (Measure 8) – claim years 2015, 2016 and 2017 ONE OFF EUR - 129 306,83 0,00 - 129 306,83

Rural Development EAFRD forestry measures 2018 Absence of appropriate checks on double financing (Measure 8) – claim years 2015, 2016 and 2017 ONE OFF EUR - 108 473,76 0,00 - 108 473,76

Rural Development EAFRD Measures with flat-rate support 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES01 (Andalucia) - Flat rate ONE OFF EUR - 11 325,94 0,00 - 11 325,94

Rural Development EAFRD forestry measures 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES01 (Andalucia) - Forestry ONE OFF EUR - 2 213 124,99 0,00 - 2 213 124,99

Rural Development EAFRD investment - private beneficiaries 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES01 (Andalucia) - Private ONE OFF EUR - 8 836 252,87 0,00 - 8 836 252,87

Rural Development EAFRD investment - public beneficiaries 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES01 (Andalucia) - Public ONE OFF EUR - 1 392 363,55 0,00 - 1 392 363,55

Rural Development EAFRD forestry measures 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES02 (Aragon) - Forestry ONE OFF EUR - 4 817,72 0,00 - 4 817,72

Rural Development EAFRD forestry measures 2017 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES02 (Aragon) - Forestry ONE OFF EUR - 3 840,31 0,00 - 3 840,31

Rural Development EAFRD investment - private beneficiaries 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES02 (Aragon) - Private ONE OFF EUR - 10 149,21 0,00 - 10 149,21

Rural Development EAFRD investment - private beneficiaries 2017 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES02 (Aragon) - Private ONE OFF EUR - 16 101,35 0,00 - 16 101,35

Rural Development EAFRD Risk management 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES02 (Aragon) - Risk management ONE OFF EUR - 61 836,72 0,00 - 61 836,72

Rural Development EAFRD forestry measures 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES03 (Asturias) - Forestry ONE OFF EUR - 13 764,12 0,00 - 13 764,12

Rural Development EAFRD forestry measures 2017 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES03 (Asturias) - Forestry ONE OFF EUR - 31 023,61 0,00 - 31 023,61

Rural Development EAFRD investment - private beneficiaries 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES03 (Asturias) - Private ONE OFF EUR - 1 394,87 0,00 - 1 394,87

Rural Development EAFRD investment - private beneficiaries 2017 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES03 (Asturias) - Private ONE OFF EUR - 240,90 0,00 - 240,90

Rural Development EAFRD forestry measures 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES05 (Canarias) - Forestry ONE OFF EUR - 111 840,20 0,00 - 111 840,20

Rural Development EAFRD investment - private beneficiaries 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES05 (Canarias) - Private ONE OFF EUR - 102 836,23 0,00 - 102 836,23

Rural Development EAFRD investment - public beneficiaries 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES05 (Canarias) - Public ONE OFF EUR - 68 847,23 0,00 - 68 847,23

Rural Development EAFRD investment - public beneficiaries 2017 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES05 (Canarias) - Public ONE OFF EUR - 5 062,14 0,00 - 5 062,14

Rural Development EAFRD forestry measures 2017 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES06 (Cantabria) - Forestry ONE OFF EUR - 11 758,61 0,00 - 11 758,61

Rural Development EAFRD investment - public beneficiaries 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES06 (Cantabria) - Public ONE OFF EUR - 210,72 0,00 - 210,72

Rural Development EAFRD investment - private beneficiaries 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES07 (Castilla La Mancha) - Private ONE OFF EUR - 10 211,08 0,00 - 10 211,08

Rural Development EAFRD investment - public beneficiaries 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES07 (Castilla La Mancha) - Public ONE OFF EUR - 965 059,79 0,00 - 965 059,79

Rural Development EAFRD investment - public beneficiaries 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES08 (Castilla y León) ONE OFF EUR - 9 893,19 0,00 - 9 893,19

Rural Development EAFRD investment - private beneficiaries 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES08 (Castilla y León) - Private ONE OFF EUR - 323 577,68 - 38,46 - 323 539,22

Rural Development EAFRD investment - public beneficiaries 2017 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES14 (Navarra) ONE OFF EUR - 80,60 0,00 - 80,60

Rural Development EAFRD investment - private beneficiaries 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES14 (Navarra) - Private ONE OFF EUR - 9 354,11 0,00 - 9 354,11

Rural Development EAFRD investment - private beneficiaries 2017 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES14 (Navarra) - Private ONE OFF EUR - 34 956,17 0,00 - 34 956,17

Rural Development EAFRD investment - public beneficiaries 2017 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES16 (Rioja) ONE OFF EUR - 495,23 0,00 - 495,23

Rural Development EAFRD forestry measures 2017 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES16 (Rioja) - Forestry ONE OFF EUR - 1 866,91 0,00 - 1 866,91

Rural Development EAFRD forestry measures 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES17 (Valencia) - Forestry ONE OFF EUR - 9 038,24 0,00 - 9 038,24

Rural Development EAFRD Knowledge and innovation 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES01 (Andalucia) - Knowldege and Innovation ONE OFF EUR - 7 356,71 0,00 - 7 356,71

Rural Development EAFRD forestry measures 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES07 (Castilla-La Mancha) - Forestry ONE OFF EUR - 1 360 319,51 0,00 - 1 360 319,51

Rural Development EAFRD forestry measures 2017 Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES07 (Castilla-La Mancha) - Forestry ONE OFF EUR - 914 156,35 0,00 - 914 156,35

Rural Development EAFRD forestry measures 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES10 (Extremadura) - Forestry ONE OFF EUR - 125 720,27 0,00 - 125 720,27

Rural Development EAFRD investment - private beneficiaries 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES10 (Extremadura) - Private ONE OFF EUR - 533 410,31 0,00 - 533 410,31

Rural Development EAFRD investment - private beneficiaries 2017 Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES10 (Extremadura) - Private ONE OFF EUR - 21 359,46 0,00 - 21 359,46

Rural Development EAFRD forestry measures 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES11 (Galicia) - Forestry ONE OFF EUR - 50 628,33 0,00 - 50 628,33

Rural Development EAFRD forestry measures 2017 Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES11 (Galicia) - Forestry ONE OFF EUR - 20 607,65 0,00 - 20 607,65

Rural Development EAFRD investment - private beneficiaries 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES11 (Galicia) - Private ONE OFF EUR - 63 782,15 0,00 - 63 782,15

Rural Development EAFRD investment - private beneficiaries 2017 Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES11 (Galicia) - Private ONE OFF EUR - 373 034,97 0,00 - 373 034,97

Rural Development EAFRD forestry measures 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES13 (Murcia) - Forestry ONE OFF EUR - 76 520,85 0,00 - 76 520,85

Rural Development EAFRD investment - private beneficiaries 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES13 (Murcia) - Private ONE OFF EUR - 209 311,13 0,00 - 209 311,13

Cross-compliance 2018 CY 2017 FLAT RATE 5,00% EUR - 5 227,07 0,00 - 5 227,07

Rural Development EAFRD forestry measures 2016 Inappropriate evaluation of the reasonableness of costs using a comparison of different offers (Measure 227) - FY2016 FLAT RATE 5,00% EUR - 8 006,64 - 975,50 - 7 031,14

Rural Development EAFRD measures subject to IACS 2016 Incorrect timing of the on-the-spot checks (Measures 10.1.4 and 10.1.6) - claim year 2015 / FY 2016 FLAT RATE 2,00% EUR - 2 486,63 0,00 - 2 486,63

Rural Development EAFRD measures subject to IACS 2017 Incorrect timing of the on-the-spot checks (Measures 10.1.4 and 10.1.6) - claim year 2015 / FY2017 FLAT RATE 2,00% EUR - 2 561,40 0,00 - 2 561,40

Rural Development EAFRD measures subject to IACS 2018 Incorrect timing of the on-the-spot checks (Measures 10.1.4 and 10.1.6) - claim year 2015 /FY2018 FLAT RATE 2,00% EUR - 2 484,34 0,00 - 2 484,34

Rural Development EAFRD measures subject to IACS 2017 No livestock headcount or assessment during the on-the-spot checks (Measure 13) - CY 2016 / FY2017 ESTIMATED BY PERCENTAGE 1,46% EUR - 97 169,24 0,00 - 97 169,24

Rural Development EAFRD measures subject to IACS 2016 No livestock headcount or assessment during the on-the-spot checks (Measures 211, 212 and 13) - CY 2015 / FY2016 ESTIMATED BY PERCENTAGE 1,46% EUR - 100 060,20 0,00 - 100 060,20

Total ES: EUR - 18 599 617,85 - 1 015,94 - 18 598 601,91

FR Certification 2017 Errors linked to expenditure - FY2017 ONE OFF EUR - 22 802,68 0,00 - 22 802,68

Rural Development EAFRD measures subject to IACS 2017 Known financial error - IACS population - FY2017 ONE OFF EUR - 1 517,58 0,00 - 1 517,58

Rural Development EAFRD measures subject to IACS 2017 Most likely error - IACS population - FY2017 ESTIMATED BY AMOUNT EUR - 272 351,78 0,00 - 272 351,78

Certification 2017 Most likely error - non-IACS population - FY2017 ESTIMATED BY AMOUNT EUR - 254 050,04 0,00 - 254 050,04

Total FR: EUR - 550 722,08 0,00 - 550 722,08

GR Rural Development EAFRD Investment - private beneficiaries 2014 "Appropriate evaluation of the reasonableness of costs using a suitable evaluation system" FLAT RATE 5,00% EUR - 11 576,75 - 11 576,75 0,00

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2012 "Appropriate evaluation of the reasonableness of costs using a suitable evaluation system" FLAT RATE 5,00% EUR - 18 169,56 - 18 169,56 0,00

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2013 "Appropriate evaluation of the reasonableness of costs using a suitable evaluation system" FLAT RATE 5,00% EUR - 12 381,57 - 12 381,57 0,00

Rural Development EAFRD investment - private beneficiaries 2016 Key control "Appropriate evaluation of the reasonableness of costs using a suitable evaluation system, such as reference costs, a comparison of different offers, or an evaluations committee FLAT RATE 5,00% EUR - 1 086 763,06 0,00 - 1 086 763,06

Rural Development EAFRD investment - private beneficiaries 2017 Key control "Appropriate evaluation of the reasonableness of costs using a suitable evaluation system, such as reference costs, a comparison of different offers, or an evaluations committee FLAT RATE 5,00% EUR - 554 918,10 0,00 - 554 918,10

Rural Development EAFRD investment - private beneficiaries 2016 Key control "appropriate procedures for the selection and appraisal of projects or applications" FLAT RATE 5,00% EUR - 123 337,10 0,00 - 123 337,10

Rural Development EAFRD investment - private beneficiaries 2017 Key control "appropriate procedures for the selection and appraisal of projects or applications" FLAT RATE 5,00% EUR - 993 611,51 0,00 - 993 611,51

Rural Development EAFRD investment - private beneficiaries 2018 Key control "appropriate procedures for the selection and appraisal of projects or applications" FLAT RATE 10,00% EUR - 672 537,33 0,00 - 672 537,33

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2011 Key control "appropriate procedures for the selection and appraisal of projects or applications" FLAT RATE 10,00% EUR - 13 840,39 - 6 920,19 - 6 920,20

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2012 Key control "appropriate procedures for the selection and appraisal of projects or applications" FLAT RATE 10,00% EUR - 18 158,25 - 18 158,25 0,00

Rural Development EAFRD investment - public beneficiaries 2016 Key control "appropriate procedures for the selection and appraisal of projects or applications" FLAT RATE 5,00% EUR - 679 818,83 0,00 - 679 818,83

Rural Development EAFRD investment - private beneficiaries 2016 Key control "appropriate procedures for the selection and appraisal of projects or applications" FLAT RATE 10,00% EUR - 2 287 432,29 0,00 - 2 287 432,29

Rural Development EAFRD investment - public beneficiaries 2017 Key control "appropriate procedures for the selection and appraisal of projects or applications" FLAT RATE 5,00% EUR - 521 536,28 0,00 - 521 536,28

Rural Development EAFRD investment - private beneficiaries 2017 Key control "appropriate procedures for the selection and appraisal of projects or applications" FLAT RATE 10,00% EUR - 2 409 223,60 0,00 - 2 409 223,60

Rural Development EAFRD investment - public beneficiaries 2018 Key control "appropriate procedures for the selection and appraisal of projects or applications" FLAT RATE 5,00% EUR - 95 746,91 0,00 - 95 746,91

Rural Development EAFRD investment - private beneficiaries 2018 Key control "appropriate procedures for the selection and appraisal of projects or applications" and key control "Appropriate evaluation of the reasonableness of costs using a suitable evaluation system" FLAT RATE 5,00% EUR - 158 557,32 0,00 - 158 557,32

Total GR: EUR - 9 657 608,85 - 67 206,32 - 9 590 402,53

HU Rural Development EAFRD Leader 2015 absence of appropriate procedures for the selection and appraisal of projects or applications Leader M 411, 412 and 413 and M 19 transitional arrangements FLAT RATE 5,00% EUR - 76 289,54 0,00 - 76 289,54

Rural Development EAFRD Leader 2016 absence of appropriate procedures for the selection and appraisal of projects or applications Leader M 411, 412 and 413 and M 19 transitional arrangements FLAT RATE 5,00% EUR - 378 156,47 0,00 - 378 156,47

Rural Development EAFRD Leader 2017 absence of appropriate procedures for the selection and appraisal of projects or applications Leader M 411, 412 and 413 and M 19 transitional arrangements FLAT RATE 5,00% EUR - 529,03 0,00 - 529,03

Rural Development EAFRD Measures with flat-rate support 2016 Appropriate checks to ensure that the applicant fulfil all eligibility criteria of the aid scheme FLAT RATE 5,00% EUR - 19 458,44 0,00 - 19 458,44

Rural Development EAFRD Measures with flat-rate support 2017 Appropriate checks to ensure that the applicant fulfil all eligibility criteria of the aid scheme FLAT RATE 5,00% EUR - 12 518,38 0,00 - 12 518,38

Rural Development EAFRD Measures with flat-rate support 2017 Appropriate checks to ensure that the applicant fulfil all eligibility criteria of the aid scheme and/or support measure Producer Groups ONE OFF EUR - 1 372 285,85 0,00 - 1 372 285,85

Total HU: EUR - 1 859 237,71 0,00 - 1 859 237,71

IT Rural Development EAFRD investment - private beneficiaries 2017 FY 2017-2018 - Measure 4.1 - Flat Rate 3% - Reasonableness of costs FLAT RATE 3,00% EUR - 9 387,12 0,00 - 9 387,12

Rural Development EAFRD investment - private beneficiaries 2018 FY 2017-2018 - Measure 4.1 - Flat Rate 3% - Reasonableness of costs FLAT RATE 3,00% EUR - 57 352,08 0,00 - 57 352,08

Rural Development EAFRD investment - private beneficiaries 2019 FY 2019 - Measure 4.1 - Flat Rate 3% - Reasonableness of costs FLAT RATE 3,00% EUR - 38 152,27 0,00 - 38 152,27

Total IT: EUR - 104 891,47 0,00 - 104 891,47

SE Cross-compliance 2016 Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2015 FLAT RATE 10,00% EUR - 1 104 587,88 0,00 - 104 587,88

Cross-compliance 2017 Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2015 FLAT RATE 10,00% EUR - 82 455,77 0,00 - 82 455,77

Cross-compliance 2018 Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2015 FLAT RATE 10,00% EUR - 46 827,61 0,00 - 46 827,61

Cross-compliance 2016 Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2016 FLAT RATE 10,00% EUR - 655 745,46 0,00 - 655 745,46

Cross-compliance 2017 Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2016 FLAT RATE 10,00% EUR - 499 167,69 0,00 - 499 167,69

Cross-compliance 2018 Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2016 FLAT RATE 10,00% EUR - 92 001,66 0,00 - 92 001,66

Cross-compliance 2018 Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2017 FLAT RATE 10,00% EUR - 1 179 493,71 0,00 - 1 179 493,71