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

DE Rural Development EAFRD Axis 1 + 3 — Investment-orientated measures (2007-2013) 2013 10 % project costs offered to be paid by the winning bidder — correction of 25 % on the individual projects ONE-OFF EUR – 98 865,51 0,00 – 98 865,51

Rural Development EAFRD Investment — public beneficiaries 2014 10 % project costs offered to be paid by the winning bidder — correction of 25 % on the individual projects ONE-OFF EUR – 36 996,07 0,00 – 36 996,07

Rural Development EAFRD Investment — public beneficiaries 2014 10 % project costs paid by the winning bidder — 100 % correction on the individual projects ONE-OFF EUR – 461 580,98 0,00 – 461 580,98

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2013 Agri-Environment — Lack of verification of livestock density during the on-the-spot check FLAT RATE 5,00 % EUR – 127 073,79 0,00 – 127 073,79

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2014 Agri-Environment — Lack of verification of livestock density during the on-the-spot check FLAT RATE 5,00 % EUR – 126 252,39 0,00 – 126 252,39

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2015 Agri-Environment — Lack of verification of livestock density during the on-the-spot check FLAT RATE 5,00 % EUR – 110 666,82 0,00 – 110 666,82

Rural Development EAFRD Axis 1 + 3 — investment-orientated measures (2007-2013) 2012 Weaknesses in tendering, awarding bids, exceeding thresholds, administrative control and taking over own contribution FLAT RATE 10,00 % EUR – 375 618,20 0,00 – 375 618,20

Rural Development EAFRD Axis 1 + 3 — investment-orientated measures (2007-2013) 2013 Weaknesses in tendering, awarding bids, exceeding thresholds, administrative control and taking over own contribution FLAT RATE 10,00 % EUR – 164 490,50 0,00 – 164 490,50

Rural Development EAFRD Investment — public beneficiaries 2014 Weaknesses in tendering, most advantageous offer, exceeding thresholds (State aid and national financing), covering of projects costs by the winning bidder, related weaknesses in administrative control FLAT RATE 10,00 % EUR – 70 931,60 0,00 – 70 931,60

Rural Development EAFRD Investment — public beneficiaries 2015 Weaknesses in tendering, most advantageous offer, exceeding thresholds (state aid and national financing), covering of projects costs by the winning bidder, related weaknesses in administrative control FLAT RATE 10,00 % EUR 12,49 0,00 12,49

Total DE: EUR – 1 572 463,37 0,00 – 1 572 463,37

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

DK Rural Development EAFRD Axis 1 + 3 — investment-orientated measures (2007-2013) 2008 Weaknesses in key controls: check of the reasonableness of the costs, scope of the ex post checks FLAT RATE 5,00 % EUR – 19 234,20 0,00 – 19 234,20

Rural Development EAFRD Axis 1 + 3 — investment-orientated measures (2007-2013) 2009 Weaknesses in key controls: check of the reasonableness of the costs, scope of the ex post checks FLAT RATE 5,00 % EUR – 10 410,87 0,00 – 10 410,87

Rural Development EAFRD Axis 1 + 3 — investment-orientated measures (2007-2013) 2010 Weaknesses in key controls: check of the reasonableness of the costs, scope of the ex post checks FLAT RATE 5,00 % EUR – 10 520,43 0,00 – 10 520,43

Rural Development EAFRD Axis 1 + 3 — investment-orientated measures (2007-2013) 2011 Weaknesses in key controls: check of the reasonableness of the costs, scope of the ex post checks FLAT RATE 5,00 % EUR – 21 757,75 0,00 – 21 757,75

Rural Development EAFRD Axis 1 + 3 — investment-orientated measures (2007-2013) 2012 Weaknesses in key controls: check of the reasonableness of the costs, scope of the ex post checks FLAT RATE 5,00 % EUR – 93 474,30 0,00 – 93 474,30

Rural Development EAFRD Axis 1 + 3 — investment-orientated measures (2007-2013) 2013 Weaknesses in key controls: check of the reasonableness of the costs, scope of the ex post checks FLAT RATE 5,00 % EUR – 671 102,85 0,00 – 671 102,85

Rural Development EAFRD Investment — private beneficiaries 2014 Weaknesses in key controls: check of the reasonableness of the cost, scope of the ex post checks FLAT RATE 5,00 % EUR – 1 187 926,23 0,00 – 1 187 926,23

Total DK: EUR – 2 014 426,63 0,00 – 2 014 426,63

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

ES Rural Development EAFRD Axis 4 Leader (2007-2013) 2013 Lack of verification of the reasonableness of costs ONE-OFF EUR – 40 312,61 0,00 – 40 312,61

Rural Development EAFRD Axis 4 Leader (2007-2013) 2013 Absence in an ancillary control — lack of records of serial numbers FLAT RATE 2,00 % EUR – 238 846,71 0,00 – 238 846,71

Cross Compliance 2011 Inadequate instruction for controls, deficiencies in the scope of the controls, 2009 FLAT RATE 10,00 % EUR – 30 820,17 – 238,69 – 30 581,48

Cross Compliance 2013 Inadequate instruction for controls, deficiencies in the scope of the controls, 2010 FLAT RATE 10,00 % EUR – 29 052,62 0,00 – 29 052,62

Rural Development EAFRD Axis 2 (2007-2013, non-area-related measures) 2012 Lack of audit trail in processing the applications and verification of the eligibility criteria — measures 226 and 227 actions directly implemented by the regions FLAT RATE 2,00 % EUR – 630 767,90 0,00 – 630 767,90

Rural Development EAFRD Axis 2 (2007-2013, non-area-related measures) 2013 Lack of audit trail in processing the applications and verification of the eligibility criteria — measures 226 and 227 actions directly implemented by the regions FLAT RATE 2,00 % EUR – 1 092 936,85 0,00 – 1 092 936,85

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2010 Lack of recovery, RD, CY2009 ONE-OFF EUR – 106 540,72 0,00 – 106 540,72

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2011 Lack of recovery, RD, CY2010 ONE-OFF EUR – 507 976,98 0,00 – 507 976,98

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2012 Lack of recovery, RD, CY2011 ONE-OFF EUR – 726 960,97 0,00 – 726 960,97

Certification 2014 MLE in EAFRD non-IACS ONE-OFF EUR – 76 305,79 0,00 – 76 305,79

Rural Development EAFRD Axis 2 (2007-2013, non-area-related measures) 2012 Non respect of separation of duties laid down in Article 25(4) of Regulation (EU) No 65/2011 — measures 226 and 227 grants (only some files are concerned) FLAT RATE 2,00 % EUR – 21 756,65 0,00 – 21 756,65

Rural Development EAFRD Axis 2 (2007-2013, non-area-related measures) 2013 Non respect of separation of duties laid down in Article 25(4) of Regulation (EU) No 65/2011 — measures 226 and 227 grants (only some files are concerned) FLAT RATE 2,00 % EUR – 18 956,82 0,00 – 18 956,82

Certification 2014 Reimbursement to the Fund ONE-OFF EUR 13 600,00 0,00 13 600,00

Total ES: EUR – 3 507 634,79 – 238,69 – 3 507 396,10

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

GB Cross Compliance 2011 Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2010 FLAT RATE 2,00 % EUR – 204 524,82 – 6 200,68 – 198 324,14

Cross Compliance 2012 Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2010 FLAT RATE 2,00 % EUR 13 346,23 – 1 357,03 14 703,26

Cross Compliance 2013 Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2010 FLAT RATE 2,00 % EUR 5 741,82 – 305,80 6 047,62

Cross Compliance 2011 Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2011 FLAT RATE 2,00 % EUR – 350 753,25 0,00 – 350 753,25

Cross Compliance 2012 Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2011 FLAT RATE 2,00 % EUR – 317 738,94 0,00 – 317 738,94

Cross Compliance 2013 Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2011 FLAT RATE 2,00 % EUR 9 145,37 – 15,58 9 160,95

Cross Compliance 2014 Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2011 FLAT RATE 2,00 % EUR 10 371,16 – 966,81 11 337,97

Cross Compliance 2012 Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2012 FLAT RATE 2,00 % EUR – 361 073,80 0,00 – 361 073,80

Cross Compliance 2013 Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2012 FLAT RATE 2,00 % EUR – 371 204,15 0,00 – 371 204,15

Cross Compliance 2014 Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2012 FLAT RATE 2,00 % EUR 1 642,49 0,00 1 642,49

Total GB: EUR – 1 565 047,89 – 8 845,90 – 1 556 201,99

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

IT Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2014 Lack of traceability of administrative checks carried out (in situ visits) for Measure 214 (part genetic resources only). FLAT RATE 2,00 % EUR – 20 143,37 0,00 – 20 143,37

Rural Development EAFRD Axis 2 (2007-2013, non-area-related measures) 2013 Lack of traceability of administrative checks carried out (in situ visits) for measures 216, 226 and 227. FLAT RATE 2,00 % EUR – 287 733,55 0,00 – 287 733,55

Rural Development EAFRD Axis 2 (2007-2013, non-area-related measures) 2014 Lack of traceability of administrative checks carried out (in situ visits) for measures 216, 226 and 227. FLAT RATE 2,00 % EUR – 351 204,50 0,00 – 351 204,50

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2012 Measure 112: non-compliance with the 18-month rule (Article 13(4) of Regulation (EC) No 1974/2006) FLAT RATE 5,00 % EUR – 29 568,70 0,00 – 29 568,70

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2013 Measure 112: non-compliance with the 18-month rule (Article 13(4) of Regulation (EC) No 1974/2006) FLAT RATE 5,00 % EUR – 473 821,00 0,00 – 473 821,00

Rural Development EAFRD Axis 1 — Measures with flat rate support 2014 Measure 112: non-compliance with the 18-month rule (Article 13(4) of Regulation (EC) No 1974/2006) FLAT RATE 5,00 % EUR – 9 059,40 0,00 – 9 059,40

Rural Development EAFRD Axis 1 — Measures with flat rate support 2015 Measure 112: non-compliance with the 18-month rule (Article 13(4) of Regulation (EC) No 1974/2006) FLAT RATE 5,00 % EUR – 3 425,50 0,00 – 3 425,50

Rural Development EAFRD Axis 2 (2007-2013, non-area-related measures) 2013 Non-eligible expenditure detected during the audit ONE-OFF EUR – 20 228,00 0,00 – 20 228,00

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2014 Non-eligible expenditure detected during the audit ONE-OFF EUR – 2 427,98 0,00 – 2 427,98

Rural Development EAFRD Axis 2 (2007-2013, non-area-related measures) 2014 Non-eligible expenditure detected during the audit ONE-OFF EUR – 28 173,30 0,00 – 28 173,30

Cross Compliance 2011 Several SMRs partially checked, leniency of the sanctioning system, farmers with animals, CY2010 ESTIMATED AMOUNT EUR – 60 953,16 3,67 – 60 956,83

Cross Compliance 2012 Several SMRs partially checked, leniency of the sanctioning system, farmers with animals, CY2011 ESTIMATED AMOUNT EUR – 82 528,15 – 2 949,30 – 79 578,85

Cross Compliance 2013 Several SMRs partially checked, leniency of the sanctioning system, farmers with animals, CY2012 ESTIMATED AMOUNT EUR – 89 122,06 – 2 306,35 – 86 815,71

Cross Compliance 2011 Two SMRs partially checked, farmers without animals, CY2010 ESTIMATED AMOUNT EUR – 17 826,41 0,00 – 17 826,41

Cross Compliance 2012 Two SMRs partially checked, farmers without animals, CY2011 ESTIMATED AMOUNT EUR – 25 910,93 0,00 – 25 910,93

Cross Compliance 2013 Two SMRs partially checked, farmers without animals, CY2012 ESTIMATED AMOUNT EUR – 29 891,85 0,00 – 29 891,85

Total IT: EUR – 1 532 017,86 – 5 251,98 – 1 526 765,88

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

LT Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2012 Control of the eligibility criteria for NH (follow-up of Enquiry RD2/2009/010) FLAT RATE 2,00 % EUR – 233 271,48 0,00 – 233 271,48

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2013 Control of the eligibility criteria for NH (follow-up of Enquiry RD2/2009/010) FLAT RATE 2,00 % EUR – 198 148,95 0,00 – 198 148,95

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2014 Control of the eligibility criteria for NH (follow-up of Enquiry RD2/2009/010) FLAT RATE 2,00 % EUR – 304 459,02 0,00 – 304 459,02

Total LT: EUR – 735 879,45 0,00 – 735 879,45

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

PT Cross Compliance 2011 One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2010 FLAT RATE 5,00 % EUR – 231 656,69 – 87,24 – 231 569,45

Cross Compliance 2012 One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2010 FLAT RATE 5,00 % EUR – 10 909,92 0,00 – 10 909,92

Cross Compliance 2013 One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2010 FLAT RATE 5,00 % EUR – 1 883,90 0,00 – 1 883,90

Cross Compliance 2011 One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2011 FLAT RATE 5,00 % EUR – 382 418,80 – 19 445,93 – 362 972,87

Cross Compliance 2012 One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2011 FLAT RATE 5,00 % EUR – 449 842,53 – 616,54 – 449 225,99

Cross Compliance 2013 One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2011 FLAT RATE 5,00 % EUR – 17 947,73 0,00 – 17 947,73

Cross Compliance 2012 One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2012 FLAT RATE 5,00 % EUR – 581 182,86 0,00 – 581 182,86

Cross Compliance 2013 One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2012 FLAT RATE 5,00 % EUR – 320 053,39 0,00 – 320 053,39

Total PT: EUR – 1 995 895,82 – 20 149,71 – 1 975 746,11

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

SE Certification 2013 Error detected in the EAFRD non-IACS population ONE-OFF EUR – 58 780,85 0,00 – 58 780,85

Certification 2014 Error detected in the EAFRD non-IACS population ONE-OFF EUR – 29 887,03 0,00 – 29 887,03

Certification 2014 Errors detected in the EAFRD non-IACS population ONE-OFF EUR – 474 359,50 0,00 – 474 359,50