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

BE Certification 2015 Known errors EAFRD IACS ONE OFF EUR – 248 145,47 0,00 – 248 145,47

Clearance of Accounts — Financial Clearance 2015 Known errors EAFRD non-IACS ONE OFF EUR – 97 101,16 0,00 – 97 101,16

Clearance of Accounts — Financial Clearance 2015 MLE EAFRD IACS ONE OFF EUR – 801 534,18 0,00 – 801 534,18

Certification 2015 MLE EAFRD non IACS ONE OFF EUR – 11 819,23 0,00 – 11 819,23

Total BE: EUR – 1 158 600,04 0,00 – 1 158 600,04

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

BG Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 deficiency in key control ‘Sufficient quality of on-the-spot checks’ and deficiency in key control ‘Adequate verification of payment claims’ FLAT RATE 5,00 % EUR – 1 622 950,13 – 13 953,35 – 1 608 996,78

Rural Development EAFRD Investment — private beneficiaries 2014 deficiency in key control ‘Sufficient quality of on-the-spot checks’ and deficiency in key control ‘Adequate verification of payment claims’ FLAT RATE 5,00 % EUR – 4 257 763,81 – 33 684,68 – 4 224 079,13

Rural Development EAFRD Investment — private beneficiaries 2015 deficiency in key control ‘Sufficient quality of on-the-spot checks’ and deficiency in key control ‘Adequate verification of payment claims’ FLAT RATE 5,00 % EUR – 5 216 784,13 – 225 270,66 – 4 991 513,47

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 deficinency in key control ‘Approproate evaluation of reasonableness of costs’ — expenditure related to direct purchases FLAT RATE 5,00 % EUR – 9 463,52 0,00 – 9 463,52

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 deficinency in key control ‘Approproate evaluation of reasonableness of costs’ — expenditure related to direct purchases FLAT RATE 10,00 % EUR – 7 640,32 0,00 – 7 640,32

Rural Development EAFRD Investment — private beneficiaries 2014 deficinency in key control ‘Approproate evaluation of reasonableness of costs’ — expenditure related to direct purchases FLAT RATE 5,00 % EUR – 20 290,80 0,00 – 20 290,80

Rural Development EAFRD Investment — private beneficiaries 2014 deficinency in key control ‘Approproate evaluation of reasonableness of costs’ — expenditure related to direct purchases FLAT RATE 10,00 % EUR – 14 082,10 0,00 – 14 082,10

Rural Development EAFRD Investment — private beneficiaries 2015 deficinency in key control ‘Approproate evaluation of reasonableness of costs’ — expenditure related to direct purchases FLAT RATE 5,00 % EUR – 10 814,82 0,00 – 10 814,82

Rural Development EAFRD Investment — private beneficiaries 2015 deficinency in key control ‘Approproate evaluation of reasonableness of costs’ — expenditure related to direct purchases FLAT RATE 10,00 % EUR – 2 123,56 0,00 – 2 123,56

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 deficinency in key control ‘Approproate evaluation of reasonableness of costs’ — expenditure related to evaluation committee FLAT RATE 10,00 % EUR – 1 339,27 0,00 – 1 339,27

Rural Development EAFRD Investment — private beneficiaries 2015 deficinency in key control ‘Approproate evaluation of reasonableness of costs’ — expenditure related to evaluation committee FLAT RATE 10,00 % EUR – 61 239,27 0,00 – 61 239,27

Rural Development EAFRD Investment — private beneficiaries 2015 deficinency in key control ‘Approproate evaluation of reasonableness of costs’ — expenditure related to evaluation committee FLAT RATE 15,00 % EUR – 501 851,89 0,00 – 501 851,89

Rural Development EAFRD Investment — private beneficiaries 2014 deficinency in key control ‘Verification of eligibility of investment’. Correction of ineligible aid. ONE OFF EUR – 127 056,53 0,00 – 127 056,53

Rural Development EAFRD Investment — private beneficiaries 2015 deficinency in key control ‘Verification of eligibility of investment’. Correction of ineligible aid. ONE OFF EUR – 309 809,43 0,00 – 309 809,43

Total BG: EUR – 12 163 209,58 – 272 908,69 – 11 890 300,89

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

CZ Certification 2015 Financial errors in the EAFRD Non-IACS population ONE OFF EUR – 771 065,76 0,00 – 771 065,76

Total CZ: EUR – 771 065,76 0,00 – 771 065,76

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

DE Certification 2015 Financial errors in the EAFRD Non-IACS population ONE OFF EUR – 56 245,50 0,00 – 56 245,50

Total DE: EUR – 56 245,50 0,00 – 56 245,50

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

ES Rural Development EAFRD Investment — public beneficiaries 2014 Financing of ineligible VAT FLAT RATE 100,00 % EUR – 1 021 311,75 0,00 – 1 021 311,75

Rural Development EAFRD Investment — public beneficiaries 2014 Lack of justification of winning tender selection FLAT RATE 25,00 % EUR – 7 297,53 0,00 – 7 297,53

Total ES: EUR – 1 028 609,28 0,00 – 1 028 609,28

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

FI Cross Compliance 2013 Deficient checks for SMR 4 and animal welfare in CY 2013 Rural development FLAT RATE 2,00 % EUR – 325 599,65 0,00 – 325 599,65

Cross Compliance 2014 Deficient checks for SMR 4 and animal welfare in CY 2013 Rural development FLAT RATE 2,00 % EUR – 155 351,64 0,00 – 155 351,64

Cross Compliance 2014 weakness in animal welfare checks CY 2014 RD FLAT RATE 2,00 % EUR – 283 404,93 0,00 – 283 404,93

Cross Compliance 2015 weakness in animal welfare checks CY 2014 RD FLAT RATE 2,00 % EUR – 101 146,89 0,00 – 101 146,89

Total FI: EUR – 865 503,11 0,00 – 865 503,11

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

FR Clearance of Accounts — Financial Clearance 2015 Known error detected during substantive testing — test n°SIGC_09 ONE OFF EUR – 109,74 0,00 – 109,74

Clearance of Accounts — Financial Clearance 2015 Known error — test EAFRD IACS 76 ONE OFF EUR – 4,28 0,00 – 4,28

Clearance of Accounts — Financial Clearance 2015 Known error — test EAFRD NIACS_127 ONE OFF EUR – 3 174,19 0,00 – 3 174,19

Clearance of Accounts — Financial Clearance 2015 Most Likely Error calculated for the RDR 3 (2014-2020 program), for FY2015, EAFRD IACS. ONE OFF EUR – 43 665,75 0,00 – 43 665,75

Clearance of Accounts — Financial Clearance 2015 Most Likely Error — FEADER SIGC — 2014-2020 ONE OFF EUR – 13 127 243,30 0,00 – 13 127 243,30

Total FR: EUR – 13 174 197,26 0,00 – 13 174 197,26

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

GB Certification 2015 Financial errors EAFRD population ONE OFF EUR – 144 040,03 0,00 – 144 040,03

Clearance of Accounts — Financial Clearance 2015 Financial errors EAFRD population ONE OFF EUR – 4 796,44 0,00 – 4 796,44

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 Measure 212 — Not respect of the livestock density ONE OFF EUR – 311,97 0,00 – 311,97

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Measure 212 — Not respect of the livestock density ONE OFF EUR – 16 634,06 0,00 – 16 634,06

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Measure 214 — Lack of Documentation concerning the on-the-spot checks (Follow up of RD2/2011/017/UK) FLAT RATE 2,00 % EUR – 2 372,97 – 2 372,97 0,00

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Measure 214 — Lack of follow up on results of cross-checks on livestock (Follow up of RD2/2011/017/UK) ONE OFF EUR – 110 769,34 – 2 493,67 – 108 275,67

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2015 Measure 214 — Lack of follow up on results of cross-checks on livestock (Follow up of RD2/2011/017/UK) ONE OFF EUR – 344 025,95 0,00 – 344 025,95

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Measure 214 — Payments claims submitted not within the relevant time-limit established in the contracts signed under programme 2000-2006. ONE OFF EUR – 562 686,14 0,00 – 562 686,14

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2015 Measure 214 — Payments claims submitted not within the relevant time-limit established in the contracts signed under programme 2000-2006. ONE OFF EUR – 271 381,75 0,00 – 271 381,75

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 Measure 214 — Verification of certain commitments during the on-the-spot checks — FY2013 ONE OFF EUR – 39 988,91 0,00 – 39 988,91

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Measure 214 — Verification of certain commitments during the on-the-spot checks — FY2014 ONE OFF EUR – 565 888,19 0,00 – 565 888,19

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 Measure 221 — Amounts paid for income foregone exceeded the maximum amount allowed by the RDP (FY2013-2014) ONE OFF EUR – 1 027,58 0,00 – 1 027,58

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Measure 221 — Amounts paid for income foregone exceeded the maximum amount allowed by the RDP (FY2013-2014) ONE OFF EUR – 25 274,32 0,00 – 25 274,32

Rural Development EAFRD (2014-2020) forestry measures 2015 Measure 221 — Amounts paid for income foregone exceeded the maximum amount allowed by the RDP (FY2015) ONE OFF EUR – 56 264,65 0,00 – 56 264,65

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 Measure 221 — Lack of check of eligibility conditions for the prior use of land FLAT RATE 5,00 % EUR – 3 385,42 – 0,38 – 3 385,04

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Measure 221 — Lack of check of eligibility conditions for the prior use of land FLAT RATE 5,00 % EUR – 81 064,20 – 223,91 – 80 840,29

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 Measure 221 — No in-situ visits regarding planting the trees (Title II requirement) FLAT RATE 5,00 % EUR – 8 949,14 0,00 – 8 949,14

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Measure 221 — No in-situ visits regarding planting the trees (Title II requirement) FLAT RATE 5,00 % EUR – 211 518,40 0,00 – 211 518,40

Total GB: EUR – 2 450 379,46 – 5 090,93 – 2 445 288,53

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

IE Rural Development EAFRD Axis 4 LEADER (2007-2013) 2014 weaknesses in key and ancillary controls FLAT RATE 5,00 % EUR – 4 342,61 0,00 – 4 342,61

Rural Development EAFRD Leader 2015 weaknesses in key and ancillary controls FLAT RATE 5,00 % EUR – 23 101,13 0,00 – 23 101,13

Rural Development EAFRD Leader 2016 weaknesses in key and ancillary controls FLAT RATE 5,00 % EUR – 98 336,23 0,00 – 98 336,23

Total IE: EUR – 125 779,97 0,00 – 125 779,97

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

IT Rural Development EAFRD Technical Assistance (2007-2013) 2013 Campania Region: absence of the ancillary control ‘adequate audit trail for administrative checks’ (2 % flat-rate correction on payments between 22/06/2013 and 09/06/2015) FLAT RATE 2,00 % EUR – 11 166,67 – 10 455,61 – 711,06

Rural Development EAFRD Technical Assistance (2007-2013) 2014 Campania Region: absence of the ancillary control ‘adequate audit trail for administrative checks’ (2 % flat-rate correction on payments between 22/06/2013 and 09/06/2015) FLAT RATE 2,00 % EUR – 32 387,90 – 605,55 – 31 782,35

Rural Development EAFRD (2014-2020) Investment — public beneficiaries 2015 Campania Region: absence of the ancillary control ‘adequate audit trail for administrative checks’ (2 % flat-rate correction on payments between 22/06/2013 and 09/06/2015) FLAT RATE 2,00 % EUR – 12 665,03 – 274,75 – 12 390,28

Rural Development EAFRD Technical Assistance (2007-2013) 2011 Campania Region — Agriconsulting contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid ONE OFF EUR – 54 949,44 0,00 – 54 949,44

Rural Development EAFRD Technical Assistance (2007-2013) 2013 Campania Region — Agriconsulting contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid ONE OFF EUR – 52 201,97 0,00 – 52 201,97

Rural Development EAFRD (2014-2020) Investment — public beneficiaries 2015 Campania Region — Agriconsulting contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid ONE OFF EUR – 1 373,74 0,00 – 1 373,74

Rural Development EAFRD (2014-2020) Investment — public beneficiaries 2016 Campania Region — Agriconsulting contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid ONE OFF EUR – 1 373,74 0,00 – 1 373,74

Rural Development EAFRD Technical Assistance (2007-2013) 2012 Campania Region — Spotzone contract: public procurement — deficient audit trail concerning the scoring given to each bid ONE OFF EUR – 2 305,14 0,00 – 2 305,14

Rural Development EAFRD Technical Assistance (2007-2013) 2013 Campania Region — Spotzone contract: public procurement — deficient audit trail concerning the scoring given to each bid ONE OFF EUR – 3 959,82 0,00 – 3 959,82

Rural Development EAFRD Technical Assistance (2007-2013) 2014 Campania Region — Spotzone contract: public procurement — deficient audit trail concerning the scoring given to each bid ONE OFF EUR – 1 513,87 0,00 – 1 513,87

Rural Development EAFRD (2014-2020) Investment — public beneficiaries 2015 Campania Region — Spotzone contract: public procurement — deficient audit trail concerning the scoring given to each bid ONE OFF EUR – 382,10 0,00 – 382,10

Rural Development EAFRD (2014-2020) Investment — public beneficiaries 2016 Campania Region — Spotzone contract: public procurement — deficient audit trail concerning the scoring given to each bid ONE OFF EUR – 255,01 0,00 – 255,01

Cross Compliance 2013 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports — CY 2013 FLAT RATE 2,00 % EUR – 29 480,21 0,00 – 29 480,21

Cross Compliance 2014 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports — CY 2013 FLAT RATE 2,00 % EUR – 24 874,24 0,00 – 24 874,24

Cross Compliance 2015 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports — CY 2013 FLAT RATE 2,00 % EUR – 30 810,51 0,00 – 30 810,51

Cross Compliance 2012 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012 FLAT RATE 2,00 % EUR – 21 989,78 0,00 – 21 989,78

Cross Compliance 2012 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012 FLAT RATE 5,00 % EUR – 33 052,52 0,00 – 33 052,52

Cross Compliance 2013 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012 FLAT RATE 2,00 % EUR – 14 961,86 0,00 – 14 961,86

Cross Compliance 2013 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012 FLAT RATE 5,00 % EUR – 29 996,97 0,00 – 29 996,97

Cross Compliance 2014 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012 FLAT RATE 2,00 % EUR – 11 218,44 0,00 – 11 218,44

Cross Compliance 2014 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012 FLAT RATE 5,00 % EUR – 27 630,58 0,00 – 27 630,58

Cross Compliance 2015 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012 FLAT RATE 2,00 % EUR – 3 049,69 0,00 – 3 049,69

Cross Compliance 2015 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012 FLAT RATE 5,00 % EUR – 13 853,16 0,00 – 13 853,16

Rural Development EAFRD Axis 1 — Measures with flat rate support 2014 FY2014 — young farmers: non-respect of 18-month rule FLAT RATE 5,00 % EUR – 1 027,12 0,00 – 1 027,12

Rural Development EAFRD (2014-2020) Measures with flat-rate support 2015 FY2015 — young farmers: non-respect of 18-month rule FLAT RATE 5,00 % EUR – 331 985,98 0,00 – 331 985,98

Rural Development EAFRD (2014-2020) Measures with flat-rate support 2016 FY2016 — young farmers: non-respect of 18-month rule FLAT RATE 5,00 % EUR – 126 856,36 0,00 – 126 856,36

Rural Development EAFRD (2014-2020) Measures with flat-rate support 2017 FY2017 — young farmers: non-respect of 18-month rule FLAT RATE 5,00 % EUR – 9 087,54 0,00 – 9 087,54

Rural Development EAFRD Technical Assistance (2007-2013) 2013 Sicily: absence of ancillary control ‘adequate audit trail for administrative checks’ (2 % flat-rate correction on payments between 22/06/2013 and 09/06/2015 for projects/contracts with public tendering) FLAT RATE 2,00 % EUR – 5 824,38 – 2 995,30 – 2 829,08

Rural Development EAFRD Technical Assistance (2007-2013) 2014 Sicily: absence of ancillary control ‘adequate audit trail for administrative checks’ (2 % flat-rate correction on payments between 22/06/2013 and 09/06/2015 for projects/contracts with public tendering) FLAT RATE 2,00 % EUR – 17 149,42 – 4 505,32 – 12 644,10

Rural Development EAFRD (2014-2020) Investment — public beneficiaries 2015 Sicily: absence of ancillary control ‘adequate audit trail for administrative checks’ (2 % flat-rate correction on payments between 22/06/2013 and 09/06/2015 for projects/contracts with public tendering) FLAT RATE 2,00 % EUR – 10 570,48 – 6 469,36 – 4 101,12

Rural Development EAFRD Technical Assistance (2007-2013) 2013 Sicily: deficiency in key control ‘evaluation of the reasonableness of costs’ (5 % flat-rate correction on payments between 22/06/2013 and 14/10/2016 for projects/contracts without public tendering) FLAT RATE 5,00 % EUR – 25 043,61 – 3 091,72 – 21 951,89

Rural Development EAFRD Technical Assistance (2007-2013) 2014 Sicily: deficiency in key control ‘evaluation of the reasonableness of costs’ (5 % flat-rate correction on payments between 22/06/2013 and 14/10/2016 for projects/contracts without public tendering) FLAT RATE 5,00 % EUR – 35 827,50 – 3 447,07 – 32 380,43

Rural Development EAFRD (2014-2020) Investment — public beneficiaries 2015 Sicily: deficiency in key control ‘evaluation of the reasonableness of costs’ (5 % flat-rate correction on payments between 22/06/2013 and 14/10/2016 for projects/contracts without public tendering) FLAT RATE 5,00 % EUR – 38 552,45 0,00 – 38 552,45

Rural Development EAFRD (2014-2020) Investment — public beneficiaries 2016 Sicily: deficiency in key control ‘evaluation of the reasonableness of costs’ (5 % flat-rate correction on payments between 22/06/2013 and 14/10/2016 for projects/contracts without public tendering) FLAT RATE 5,00 % EUR – 41 499,54 0,00 – 41 499,54

Rural Development EAFRD Technical Assistance (2007-2013) 2012 Sicily Region — Pomilio Blumm contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid ONE OFF EUR – 4 250,18 0,00 – 4 250,18

Rural Development EAFRD Technical Assistance (2007-2013) 2013 Sicily Region — Pomilio Blumm contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid ONE OFF EUR – 19 540,68 0,00 – 19 540,68

Rural Development EAFRD Technical Assistance (2007-2013) 2014 Sicily Region — Pomilio Blumm contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid ONE OFF EUR – 11 263,30 0,00 – 11 263,30

Rural Development EAFRD (2014-2020) Investment — public beneficiaries 2015 Sicily Region — Pomilio Blumm contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid ONE OFF EUR – 16 173,40 0,00 – 16 173,40

Rural Development EAFRD (2014-2020) Investment — public beneficiaries 2016 Sicily Region — Pomilio Blumm contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid ONE OFF EUR – 8 607,11 0,00 – 8 607,11

Rural Development EAFRD Technical Assistance (2007-2013) 2013 Sicily Region — Sviluppo Italia Sicilia contract: failure to check the eligibility of the costs of the operation ONE OFF EUR – 61 834,52 0,00 – 61 834,52

Rural Development EAFRD Technical Assistance (2007-2013) 2014 Sicily Region — Sviluppo Italia Sicilia contract: failure to check the eligibility of the costs of the operation ONE OFF EUR – 68 941,41 0,00 – 68 941,41

Total IT: EUR – 1 249 487,37 – 31 844,68 – 1 217 642,69

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

LT Cross Compliance 2012 Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar II — CY 2012 FLAT RATE 2,00 % EUR – 2 462,79 0,00 – 2 462,79

Cross Compliance 2013 Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar II — CY 2012 FLAT RATE 2,00 % EUR – 72 101,54 0,00 – 72 101,54

Cross Compliance 2013 Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar II — CY 2013 FLAT RATE 2,00 % EUR – 837,95 0,00 – 837,95

Cross Compliance 2014 Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar II — CY 2013 FLAT RATE 2,00 % EUR – 92 752,91 0,00 – 92 752,91

Cross Compliance 2014 Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar II — CY 2014 FLAT RATE 2,00 % EUR – 1 734,13 0,00 – 1 734,13

Cross Compliance 2015 Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar II — CY 2014 FLAT RATE 2,00 % EUR – 90 987,07 0,00 – 90 987,07

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 deficiencies in verification of eligibility of the applicant and the reasonableness of costs and in the scope of OTSC FLAT RATE 5,00 % EUR – 1 756 486,46 – 37 393,69 – 1 719 092,77

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 deficiencies in verification of eligibility of the applicant and the reasonableness of costs and in the scope of OTSC FLAT RATE 10,00 % EUR – 1 040 377,83 – 4 922,34 – 1 035 455,49

Rural Development EAFRD Investment — private beneficiaries 2014 deficiencies in verification of eligibility of the applicant and the reasonableness of costs and in the scope of OTSC FLAT RATE 5,00 % EUR – 1 517 262,55 – 77 625,07 – 1 439 637,48

Rural Development EAFRD Investment — private beneficiaries 2014 deficiencies in verification of eligibility of the applicant and the reasonableness of costs and in the scope of OTSC FLAT RATE 10,00 % EUR – 1 313 648,60 – 15 089,25 – 1 298 559,35

Rural Development EAFRD Investment — private beneficiaries 2015 deficiencies in verification of eligibility of the applicant and the reasonableness of costs and in the scope of OTSC FLAT RATE 5,00 % EUR – 1 402 455,04 0,00 – 1 402 455,04

Rural Development EAFRD Investment — private beneficiaries 2015 deficiencies in verification of eligibility of the applicant and the reasonableness of costs and in the scope of OTSC FLAT RATE 10,00 % EUR – 167 616,81 – 15 404,74 – 152 212,07

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 verification of eligibility of applicant ONE OFF EUR – 797 096,99 0,00 – 797 096,99

Rural Development EAFRD Investment — private beneficiaries 2014 verification of eligibility of applicant ONE OFF EUR – 1 703 393,84 0,00 – 1 703 393,84

Rural Development EAFRD (2014-2020) Measures with flat-rate support 2015 verification of eligibility of applicant ONE OFF EUR – 154 047,36 0,00 – 154 047,36

Rural Development EAFRD Investment — public beneficiaries 2014 verification of eligibility of investment ONE OFF EUR – 43 755,49 0,00 – 43 755,49

Total LT: EUR – 10 157 017,36 – 150 435,09 – 10 006 582,27

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

LU Cross Compliance 2014 CY 2013: Weaknasses in SMR 11 and sanctioning level. ONE OFF EUR – 7 338,14 0,00 – 7 338,14

Cross Compliance 2015 CY 2014: Weaknasses in SMR 11 and sanctioning level. ONE OFF EUR – 1 225,38 0,00 – 1 225,38

Cross Compliance 2016 CY 2015: Weaknasses in SMR 11 and sanctioning level. ONE OFF EUR – 2,82 0,00 – 2,82

Total LU: EUR – 8 566,34 0,00 – 8 566,34

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

LV Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Insufficient implementation of sanctions + SME check ONE OFF EUR – 213 592,44 0,00 – 213 592,44

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Insufficient implementation of sanctions + SME check ONE OFF EUR – 114 193,83 0,00 – 114 193,83

Rural Development EAFRD Investment — private beneficiaries 2014 SME check insufficient — headcount ONE OFF EUR – 296 320,75 0,00 – 296 320,75

Total LV: EUR – 624 107,02 0,00 – 624 107,02

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

PL Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2012 1. Non-deduction of unclaimed statutory pension (Finding 1.) ESTIMATED BY PERCENTAGE 14,51 % EUR – 3 327 453,25 – 1 011 804,53 – 2 315 648,72

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2013 1. Non-deduction of unclaimed statutory pension (Finding 1.) ESTIMATED BY PERCENTAGE 14,51 % EUR – 10 133 272,65 – 3 001 697,73 – 7 131 574,92

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2013 1. Non-deduction of unclaimed statutory pension (Finding 1.) ESTIMATED BY PERCENTAGE 17,07 % EUR – 35 693 490,85 – 8 987 525,67 – 26 705 965,18

Rural Development EAFRD Axis 1 — Measures with flat rate support 2014 1. Non-deduction of unclaimed statutory pension (Finding 1.) ESTIMATED BY PERCENTAGE 17,07 % EUR – 11 900 888,18 0,00 – 11 900 888,18

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2012 2. Non-verification of voting rights on the second level (Finding 3) FLAT RATE 5,00 % EUR – 130 548,63 0,00 – 130 548,63

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2013 2. Non-verification of voting rights on the second level (Finding 3) FLAT RATE 5,00 % EUR – 1 217 145,33 – 7 306,66 – 1 209 838,67

Rural Development EAFRD Axis 1 — Measures with flat rate support 2014 2. Non-verification of voting rights on the second level (Finding 3) FLAT RATE 5,00 % EUR – 1 170 840,37 0,00 – 1 170 840,37

Rural Development EAFRD Axis 1 — Measures with flat rate support 2015 2. Non-verification of voting rights on the second level (Finding 3) FLAT RATE 5,00 % EUR – 1 585 921,87 0,00 – 1 585 921,87

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2013 3. Creation of artificial conditions (Finding 2) ONE OFF EUR – 146 133,24 0,00 – 146 133,24

Certification 2015 Financial errors in the EAFRD Non-IACS population ONE OFF EUR – 107 758,42 0,00 – 107 758,42

Rural Development EAFRD (2014-2020) Measures with flat-rate support 2016 Non-verification of voting rights in the second level FLAT RATE 5,00 % EUR – 446 416,62 0,00 – 446 416,62

Total PL: EUR – 65 859 869,41 – 13 008 334,59 – 52 851 534,82

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

PT Rural Development EAFRD Investment — private beneficiaries 2015 Non eligible beneficiaries — semi large enterprises — Registered as irregularities ONE OFF EUR – 45 116,66 0,00 – 45 116,66

Rural Development EAFRD Investment — private beneficiaries 2014 Non eligible beneficiaries — semi large enterprises — Registered as irregularities ONE OFF EUR – 114 524,57 – 471,23 – 114 053,34

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Non eligible beneficiaries — Semi Large Enterprises — Registered as irregularities ONE OFF EUR – 672 906,57 – 13 458,13 – 659 448,44

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Non eligible beneficiary — Semi Large Enterprise — Registered as irregularities ONE OFF EUR – 199 422,47 – 3 988,45 – 195 434,02

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Non eligible beneficiary — Semi Large Enterprises — Registered as irregularities ONE OFF EUR – 372 136,66 – 5 464,68 – 366 671,98

Total PT: EUR – 1 404 106,93 – 23 382,49 – 1 380 724,44

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

RO Certification 2013 EAFRD IACS: MLE ONE OFF EUR – 7 649 254,28 0,00 – 7 649 254,28

Certification 2013 EAFRD non-IACS: Most Likely Error ONE OFF EUR – 17 157 152,02 – 2 791 049,08 – 14 366 102,94

Total RO: EUR – 24 806 406,30 – 2 791 049,08 – 22 015 357,22

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

SE Certification 2015 EAFRD FY2015 Financial errors in EAFRD non-IACS ONE OFF EUR – 103 755,53 – 31 929,31 – 71 826,22