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

BG Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2010 weakness in cost reasonableness evaluation on part of the expenditure FLAT RATE 10,00 % EUR – 1 492,07 0,00 – 1 492,07

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 weakness in cost reasonableness evaluation on part of the expenditure FLAT RATE 10,00 % EUR – 12 519,61 0,00 – 12 519,61

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 weakness in cost reasonableness evaluation on part of the expenditure FLAT RATE 10,00 % EUR – 90 416,27 0,00 – 90 416,27

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 weakness in cost reasonableness evaluation on part of the expenditure FLAT RATE 10,00 % EUR – 62 350,34 0,00 – 62 350,34

Rural Development EAFRD Investment — private beneficiaries 2014 weakness in cost reasonableness evaluation on the part of the expenditure FLAT RATE 10,00 % EUR – 150 179,56 0,00 – 150 179,56

Total BG: EUR – 316 957,85 0,00 – 316 957,85

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

CZ Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2013 Correction on the 15.10.2013 - 20.12.2013 period (based on data from Member State). Early retirement: transferees had to be under 40 years at the time of the transfer, vs under 50 years as required in Art 23(3)(b) of Reg. 1698/2005. Not mentioned in RDP. FLAT RATE 5,00 % EUR – 14 647,37 0,00 – 14 647,37

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2011 Early retirement: transferees had to be under 40 years at the time of the transfer, vs under 50 years as required in Art 23(3)(b) of Reg. 1698/2005. During the audit no proof was presented that this rule had been approved in the RDP. FLAT RATE 5,00 % EUR – 151 171,36 0,00 – 151 171,36

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2012 Early retirement: transferees had to be under 40 years at the time of the transfer, vs under 50 years as required in Art 23(3)(b) of Reg. 1698/2005. During the audit no proof was presented that this rule had been approved in the RDP. FLAT RATE 5,00 % EUR – 212 512,83 0,00 – 212 512,83

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2013 Early retirement: transferees had to be under 40 years at the time of the transfer, vs under 50 years as required in Art 23(3)(b) of Reg. 1698/2005. During the audit no proof was presented that this rule had been approved in the RDP. FLAT RATE 5,00 % EUR – 205 967,69 0,00 – 205 967,69

Total CZ: EUR – 584 299,25 0,00 – 584 299,25

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

DE Rural Development EAFRD Investment — private beneficiaries 2009 weaknesses in application of selection criteria FLAT RATE 10,00 % EUR – 290 608,56 0,00 – 290 608,56

Rural Development EAFRD Investment — private beneficiaries 2010 weaknesses in application of selection criteria FLAT RATE 10,00 % EUR – 1 092 608,83 0,00 – 1 092 608,83

Rural Development EAFRD Investment — private beneficiaries 2011 weaknesses in application of selection criteria FLAT RATE 10,00 % EUR – 1 981 768,94 0,00 – 1 981 768,94

Rural Development EAFRD Investment — private beneficiaries 2012 weaknesses in application of selection criteria FLAT RATE 10,00 % EUR – 2 410 717,05 0,00 – 2 410 717,05

Rural Development EAFRD Investment — private beneficiaries 2013 weaknesses in application of selection criteria FLAT RATE 10,00 % EUR – 1 947 327,97 0,00 – 1 947 327,97

Rural Development EAFRD Investment — public beneficiaries 2014 weaknesses in application of selection criteria FLAT RATE 10,00 % EUR 3 111,05 0,00 3 111,05

Total DE: EUR – 7 719 920,30 0,00 – 7 719 920,30

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

DK Rural Development EAFRD Axis 4 LEADER (2007-2013) 2012 Insufficient administrative checks (Art. 24 of R. 65/2011) on reality of expenditure claimed, reasonableness of costs, public procurement and conflict of interest. FLAT RATE 5,00 % EUR – 324 089,65 0,00 – 324 089,65

Rural Development EAFRD Axis 4 LEADER (2007-2013) 2013 Insufficient administrative checks (Art. 24 of R. 65/2011) on reality of expenditure claimed, reasonableness of costs, public procurement and conflict of interest. FLAT RATE 5,00 % EUR – 428 721,76 0,00 – 428 721,76

Rural Development EAFRD Axis 4 LEADER (2007-2013) 2014 Insufficient administrative checks (Art. 24 of R. 65/2011) on reality of expenditure claimed, reasonableness of costs, public procurement and conflict of interest. FLAT RATE 5,00 % EUR – 131 564,91 0,00 – 131 564,91

Total DK: EUR – 884 376,32 0,00 – 884 376,32

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

ES Certification 2011 correction for the MLE — EAFRD IACS ONE OFF EUR – 55 030,29 0,00 – 55 030,29

Total ES: EUR – 55 030,29 0,00 – 55 030,29

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

FR Rural Development EAFRD Axis 2 (2007-2013, non area related measures) 2012 in situ visits not carried out systematically (measure 216) FLAT RATE 2,00 % EUR – 11 434,58 0,00 – 11 434,58

Rural Development EAFRD Axis 2 (2007-2013, non area related measures) 2013 in situ visits not carried out systematically (measure 216) FLAT RATE 2,00 % EUR – 33 209,47 0,00 – 33 209,47

Rural Development EAFRD Axis 2 (2007-2013, non area related measures) 2014 in situ visits not carried out systematically (measure 216) FLAT RATE 2,00 % EUR – 50 695,41 0,00 – 50 695,41

Total FR: EUR – 95 339,46 0,00 – 95 339,46

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

GB Certification 2013 Material error in EAFRD Non-IACS ONE OFF EUR – 540 233,64 0,00 – 540 233,64

Certification 2013 Material error in EAFRD-Non-IACS ONE OFF EUR – 25 764,39 0,00 – 25 764,39

Certification 2013 Material error in EAFRD Non-IACS ONE OFF EUR – 25 390,97 0,00 – 25 390,97

Total GB: EUR – 591 389,00 0,00 – 591 389,00

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

IE Rural Development EAFRD Axis 4 LEADER (2007-2013) 2012 Business creation and development measure (Art. 54 of Reg. 1698/2005) — insufficient checks of micro-enterprise status FLAT RATE 5,00 % EUR – 200 155,65 0,00 – 200 155,65

Rural Development EAFRD Axis 4 LEADER (2007-2013) 2013 Business creation and development measure (Art. 54 of Reg. 1698/2005) — insufficient checks of micro-enterprise status FLAT RATE 5,00 % EUR – 478 780,92 0,00 – 478 780,92

Rural Development EAFRD Axis 4 LEADER (2007-2013) 2014 Business creation and development measure (Art. 54 of Reg. 1698/2005) — insufficient checks of micro-enterprise status FLAT RATE 5,00 % EUR – 549 115,18 0,00 – 549 115,18

Rural Development EAFRD Axis 4 LEADER (2007-2013) 2011 Weaknesses in the application of procurement rules — contract awarding based on unclear criteria in one individual file ONE OFF EUR – 4 852,32 0,00 – 4 852,32

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 CY 2008, LPIS Weaknesses — RDA (LFA) ONE OFF EUR – 1 714 399,67 0,00 – 1 714 399,67

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 CY 2008, LPIS Weaknesses — RDA (REPS & AEOS) FLAT RATE 2,00 % EUR – 66 865,56 0,00 – 66 865,56

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 CY 2009, LPIS Weaknesses — RDA (LFA) ONE OFF EUR – 1 520 656,39 0,00 – 1 520 656,39

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 CY 2009, LPIS Weaknesses — RDA (REPS & AEOS) FLAT RATE 2,00 % EUR – 179 980,41 0,00 – 179 980,41

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 CY 2010, LPIS Weaknesses — RDA (LFA) ONE OFF EUR – 1 364 366,71 0,00 – 1 364 366,71

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 CY 2010, LPIS Weaknesses — RDA (REPS & AEOS) FLAT RATE 2,00 % EUR – 236 073,74 0,00 – 236 073,74

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 CY 2011, LPIS Weaknesses — RDA (LFA) ONE OFF EUR – 1 333 446,32 0,00 – 1 333 446,32

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 CY 2011, LPIS Weaknesses — RDA (REPS & AEOS) FLAT RATE 2,00 % EUR – 287 555,15 0,00 – 287 555,15

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 CY 2012, LPIS Weaknesses — RDA (LFA) ONE OFF EUR – 1 340 180,07 0,00 – 1 340 180,07

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 CY 2012, LPIS Weaknesses — RDA (REPS & AEOS) FLAT RATE 2,00 % EUR – 328 219,99 0,00 – 328 219,99

Certification 2013 EAFRD IACS known error ONE OFF EUR – 1 211,83 0,00 – 1 211,83

Total IE: EUR – 9 605 859,91 0,00 – 9 605 859,91

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

IT Certification 2009 bad application of regulations ONE OFF EUR – 125 974,50 0,00 – 125 974,50

Cross Compliance 2010 Partial coverage of SMR1 and SMR5, CY 2009 FLAT RATE 2,00 % EUR – 7 347,29 0,00 – 7 347,29

Cross Compliance 2011 Partial coverage of SMR1 and SMR5, CY 2010 FLAT RATE 2,00 % EUR – 20 685,88 0,00 – 20 685,88

Cross Compliance 2012 Partial coverage of SMR1 and SMR5, CY 2011 FLAT RATE 2,00 % EUR – 32 511,67 0,00 – 32 511,67

Cross Compliance 2009 Serious deficiencies in the cross-compliance controls carry-out by the veterinary services, farmers with animals, CY 2008 FLAT RATE 10,00 % EUR – 573 661,08 – 892,12 – 572 768,96

Cross Compliance 2010 Serious deficiencies in the cross-compliance controls carry-out by the veterinary services, farmers with animals, CY 2009 FLAT RATE 10,00 % EUR – 800 975,78 0,00 – 800 975,78

Cross Compliance 2011 Serious deficiencies in the cross-compliance controls carry-out by the veterinary services, farmers with animals, CY 2010 FLAT RATE 10,00 % EUR – 762 639,35 0,00 – 762 639,35

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 Weaknesses in administrative and on-the-spot checks of livestock density. Late on-the-spot checks. Weaknesses in supervision of delegated bodies. FLAT RATE 2,00 % EUR – 111 793,76 0,00 – 111 793,76

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Weaknesses in administrative and on-the-spot checks of livestock density. Late on-the-spot checks. Weaknesses in supervision of delegated bodies. FLAT RATE 2,00 % EUR – 61 496,87 0,00 – 61 496,87

Cross Compliance 2011 Weaknesses in control and sanctions of animal related SMRs, CY 2010 FLAT RATE 5,00 % EUR – 46 561,33 – 1 119,09 – 45 442,24

Cross Compliance 2012 Weaknesses in control and sanctions of animal related SMRs, CY 2011 FLAT RATE 5,00 % EUR – 76 916,15 – 953,50 – 75 962,65

Cross Compliance 2009 Weaknesses in controls of SMR1 and 5, in cross-reporting from eligibility checks, farmers without animals, CY 2008 FLAT RATE 5,00 % EUR – 234 303,18 0,00 – 234 303,18

Cross Compliance 2010 Weaknesses in controls of SMR1 and 5, in cross-reporting from eligibility checks, farmers without animals, CY 2009 FLAT RATE 5,00 % EUR – 347 673,88 0,00 – 347 673,88

Cross Compliance 2011 Weaknesses in controls of SMR1 and 5, in cross-reporting from eligibility checks, farmers without animals, CY 2010 FLAT RATE 5,00 % EUR – 352 136,53 0,00 – 352 136,53

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Weakness in the verification of livestock density during the on-the-spot checks FLAT RATE 2,00 % EUR – 4,65 0,00 – 4,65

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 Weakness in the verification of livestock density during the on-the-spot checks FLAT RATE 2,00 % EUR – 313 048,72 0,00 – 313 048,72

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Weakness in the verification of livestock density during the on-the-spot checks FLAT RATE 2,00 % EUR – 352 773,96 0,00 – 352 773,96

Total IT: EUR – 4 220 504,58 – 2 964,71 – 4 217 539,87

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

LT Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Weakness in quality of LPIS and cross-checks, 2009 ESTIMATED AMOUNT EUR – 1 145 990,95 – 51 831,00 – 1 094 159,95

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Weakness in quality of LPIS and cross-checks, 2010 ESTIMATED AMOUNT EUR – 412 802,18 – 79 666,44 – 333 135,74

Total LT: EUR – 1 558 793,13 – 131 497,44 – 1 427 295,69

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

LV Rural Development EAFRD Technical Assistance (2007-2013) 2013 Incorrect application of a public procurement procedure: 25 % correction for project ‘Maintenance and development of the IT system LAD IS’ (see also DAS case — PF-5632/13 from ECA) ONE OFF EUR – 498 505,85 0,00 – 498 505,85

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Lack of verification of livestock densities during on the spot checks EXTRAPOLATED 100,00 % EUR – 29 310,56 0,00 – 29 310,56

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Lack of verification of livestock densities during on the spot checks EXTRAPOLATED 100,00 % EUR – 65 278,19 0,00 – 65 278,19

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 Lack of verification of livestock densities during on the spot checks EXTRAPOLATED 100,00 % EUR – 45 310,95 0,00 – 45 310,95

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Lack of verification of livestock densities during on the spot checks EXTRAPOLATED 100,00 % EUR – 30 357,83 0,00 – 30 357,83

Total LV: EUR – 668 763,38 0,00 – 668 763,38

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

NL Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Weakness in the on the spot checks FLAT RATE 2,00 % EUR – 86,40 0,00 – 86,40

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Weakness in the on the spot checks FLAT RATE 2,00 % EUR – 330 117,34 – 8 059,23 – 322 058,11

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Weakness in the on the spot checks FLAT RATE 2,00 % EUR – 571 007,66 – 9 020,17 – 561 987,49

Total NL: EUR – 901 211,40 – 17 079,40 – 884 132,00

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

PT Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Deficiency in public procurement procedures ONE OFF 0,00 % EUR – 755 474,00 0,00 – 755 474,00

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2011 No proper risk analysis FLAT RATE 2,00 % EUR – 591 526,25 0,00 – 591 526,25

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2012 No proper risk analysis FLAT RATE 2,00 % EUR – 222 147,37 0,00 – 222 147,37

Rural Development EAFRD Axis 4 LEADER (2007-2013) 2011 Project not implemented. ONE OFF EUR – 2 836,62 0,00 – 2 836,62

Rural Development EAFRD Axis 4 LEADER (2007-2013) 2011 Project not properly implemented. ONE OFF EUR – 48 188,16 0,00 – 48 188,16

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Sampling of on-the-spot checks — inadequate population FLAT RATE 2,00 % EUR – 600 000,00 – 600 000,00 0,00

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Sampling of on-the-spot checks — inadequate population FLAT RATE 2,00 % EUR – 399 652,45 – 399 652,45 0,00

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Sampling of the on-the-spot checks — Inadequate population FLAT RATE 2,00 % EUR – 1 339 403,96 0,00 – 1 339 403,96

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Sampling of the on-the-spot checks — Inadequate population FLAT RATE 2,00 % EUR – 700 538,13 0,00 – 700 538,13

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2010 SME criteria not verified FLAT RATE 2,00 % EUR – 300 370,16 0,00 – 300 370,16

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 SME criteria not verified FLAT RATE 2,00 % EUR – 916 906,93 0,00 – 916 906,93

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 SME criteria not verified FLAT RATE 2,00 % EUR – 914 418,58 0,00 – 914 418,58

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 SME criteria not verified FLAT RATE 2,00 % EUR – 1 014 498,08 0,00 – 1 014 498,08

Rural Development EAFRD Investment — private beneficiaries 2014 SME criteria not verified FLAT RATE 2,00 % EUR – 286 087,86 0,00 – 286 087,86

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Weakness in LPIS, RD CY 2009 FLAT RATE 5,00 % EUR 72 795,61 0,00 72 795,61

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Weakness in LPIS, RD CY 2010 FLAT RATE 5,00 % EUR 166 439,32 0,00 166 439,32

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Weakness in LPIS, RD CY 2010 FLAT RATE 5,00 % EUR 72 077,07 0,00 72 077,07

Total PT: EUR – 7 780 736,55 – 999 652,45 – 6 781 084,10

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

SE Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 failure to check compliance with manure limitations (Natural handicap scheme) FLAT RATE 2,00 % EUR – 354 006,62 0,00 – 354 006,62

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 failure to check compliance with manure limitations (Natural handicap scheme) FLAT RATE 2,00 % EUR – 827 791,97 0,00 – 827 791,97

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 failure to check compliance with manure limitations (Natural handicap scheme) FLAT RATE 2,00 % EUR – 721 063,75 0,00 – 721 063,75

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 failure to check compliance with manure limitations (Natural handicap scheme) FLAT RATE 2,00 % EUR – 209 252,91 0,00 – 209 252,91

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 on-the-spot checks failed to count bovines under the natural handicap scheme and two agri-environmental sub-measures FLAT RATE 2,00 % EUR – 238 730,60 – 85 805,23 – 152 925,37

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 on-the-spot checks failed to count bovines under the natural handicap scheme and two agri-environmental sub-measures FLAT RATE 2,00 % EUR – 594 957,98 – 66 052,41 – 528 905,57

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 on-the-spot checks failed to count bovines under the natural handicap scheme and two agri-environmental sub-measures FLAT RATE 2,00 % EUR – 559 641,69 – 93 237,95 – 466 403,74

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 on-the-spot checks failed to count bovines under the natural handicap scheme and two agri-environmental sub-measures FLAT RATE 2,00 % EUR – 189 317,63 – 9,76 – 189 307,87