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

EE Cross-compliance 2014 No check of SMR1 and SMR5 outside natura2000 area and no efficient check of GAEC standard on crop rotation, CY2013 FLAT RATE 2,00 % EUR – 77 416,43 0,00 – 77 416,43

Cross-compliance 2015 No efficient check of GAEC standard on crop rotation, CY2014 FLAT RATE 2,00 % EUR – 19 774,20 0,00 – 19 774,20

Total EE: EUR – 97 190,63 0,00 – 97 190,63

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

ES Certification 2015 Correction related to the MLE on EAFRD ONE OFF EUR – 668 699,81 0,00 – 668 699,81

Certification 2015 Financial correction corresponding to known error on EAFRD non IACS for FY 2015 ONE OFF EUR – 11 440,01 0,00 – 11 440,01

Certification 2015 Financial correction for EAFRD NON IACS for FY 2015 ONE OFF EUR – 113 175,10 0,00 – 113 175,10

Cross-compliance 2016 Missing elements for SMR 16 and 17 (pigs and calves) FLAT RATE 2,00 % EUR – 21 343,86 0,00 – 21 343,86

Cross-compliance 2013 Scope and quality of OTSC: Insufficient coverage of SMR 11, Missing elements SMR 16 and 17. Reporting of findings: Inadequate control reports for GAECs and SMR 1+5 Correct application of sanctions: Leniency for SMR 7+8 FLAT RATE 5,00 % EUR – 762,38 0,00 – 762,38

Cross-compliance 2014 Scope and quality of OTSC: Insufficient coverage of SMR 11, Missing elements SMR 16 and 17. Reporting of findings: Inadequate control reports for GAECs and SMR 1+5 Correct application of sanctions: Leniency for SMR 7+8 FLAT RATE 5,00 % EUR – 62 486,64 0,00 – 62 486,64

Cross-compliance 2015 Scope and quality of OTSC: Insufficient coverage of SMR 11, Missing elements SMR 16 and 17. Reporting of findings: Inadequate control reports for GAECs and SMR 1+5 Correct application of sanctions: Leniency for SMR 7+8 FLAT RATE 5,00 % EUR – 59 547,37 0,00 – 59 547,37

Cross-compliance 2016 Scope and quality of OTSC: Insufficient coverage of SMR 11, Missing elements SMR 16 and 17. Reporting of findings: Inadequate control reports for GAECs and SMR 1+5 Correct application of sanctions: Leniency for SMR 7+8 FLAT RATE 5,00 % EUR – 921,49 0,00 – 921,49

Total ES: EUR – 938 376,66 0,00 – 938 376,66

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

FR Rural Development EAFRD Axis 4 LEADER (2007-2013) 2014 Weaknesses in the operation of 5 key controls and absence in the operation of one ancillary control. FLAT RATE 10,00 % EUR – 2 027 152,90 0,00 – 2 027 152,90

Rural Development EAFRD Leader 2015 Weaknesses in the operation of 5 key controls and absence in the operation of one ancillary control. FLAT RATE 10,00 % EUR – 8 656 384,25 0,00 – 8 656 384,25

Rural Development EAFRD Leader 2016 Weaknesses in the operation of 5 key controls and absence in the operation of one ancillary control. FLAT RATE 10,00 % EUR – 4 018 872,63 0,00 – 4 018 872,63

Total FR: EUR – 14 702 409,78 0,00 – 14 702 409,78

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

GB Certification 2015 Clearance of accounts EAFRD last year of execution Q1-Q5 - established ‘known error’ ONE OFF EUR – 213 546,87 0,00 – 213 546,87

Total GB: EUR – 213 546,87 0,00 – 213 546,87

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

GR Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2012 deficiency in verification of reasonableness of costs FLAT RATE 5,00 % EUR – 120 897,57 0,00 – 120 897,57

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2013 deficiency in verification of reasonableness of costs FLAT RATE 5,00 % EUR – 303 292,01 0,00 – 303 292,01

Rural Development EAFRD Investment - private beneficiaries 2014 deficiency in verification of reasonableness of costs FLAT RATE 5,00 % EUR – 553 152,71 0,00 – 553 152,71

Rural Development EAFRD Investment - private beneficiaries 2015 deficiency in verification of reasonableness of costs FLAT RATE 5,00 % EUR – 437 893,87 0,00 – 437 893,87

Rural Development EAFRD Investment - private beneficiaries 2016 deficiency in verification of reasonableness of costs FLAT RATE 5,00 % EUR – 822 852,07 0,00 – 822 852,07

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2010 inapropriate procedures for the selection of projects FLAT RATE 5,00 % EUR – 30 749,91 0,00 – 30 749,91

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2011 inapropriate procedures for the selection of projects FLAT RATE 5,00 % EUR – 49 826,52 0,00 – 49 826,52

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2012 inapropriate procedures for the selection of projects FLAT RATE 5,00 % EUR – 119 551,88 0,00 – 119 551,88

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2013 inapropriate procedures for the selection of projects FLAT RATE 5,00 % EUR – 201 254,10 0,00 – 201 254,10

Rural Development EAFRD Investment - public beneficiaries 2014 inapropriate procedures for the selection of projects FLAT RATE 5,00 % EUR – 830 312,29 0,00 – 830 312,29

Rural Development EAFRD Investment - public beneficiaries 2014 inapropriate procedures for the selection of projects FLAT RATE 10,00 % EUR – 6 136 480,21 0,00 – 6 136 480,21

Rural Development EAFRD (2014-2020) Investment - public beneficiaries 2015 inapropriate procedures for the selection of projects FLAT RATE 5,00 % EUR – 703 301,49 0,00 – 703 301,49

Rural Development EAFRD (2014-2020) Investment - private beneficiaries 2015 inapropriate procedures for the selection of projects FLAT RATE 10,00 % EUR – 2 155 409,32 0,00 – 2 155 409,32

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2010 Inapropriate procedures for the selection of projects FLAT RATE 10,00 % EUR – 554 055,15 – 487 979,28 – 66 075,87

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2011 Inapropriate procedures for the selection of projects FLAT RATE 10,00 % EUR – 1 220 515,76 – 656 150,49 – 564 365,27

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2012 Inapropriate procedures for the selection of projects FLAT RATE 10,00 % EUR – 1 828 268,31 – 996 721,66 – 831 546,65

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2013 Inapropriate procedures for the selection of projects FLAT RATE 10,00 % EUR – 1 801 318,58 – 871 203,34 – 930 115,24

Total GR: EUR – 17 869 131,75 – 3 012 054,77 – 14 857 076,98

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

HU Rural Development EAFRD Technical Assistance (2007-2013) 2014 Administrative checks on eligibility of expenditure and reasonableness of costs – expenditure for the National Rural Network secretariat FLAT RATE 5,00 % EUR – 9 628,57 0,00 – 9 628,57

Rural Development EAFRD Technical Assistance (2007-2013) 2015 Administrative checks on eligibility of expenditure and reasonableness of costs – expenditure for the National Rural Network secretariat FLAT RATE 5,00 % EUR – 58 417,95 0,00 – 58 417,95

Rural Development EAFRD (2014-2020) Investment - public beneficiaries 2016 Administrative checks on eligibility of expenditure and reasonableness of costs – expenditure for the National Rural Network secretariat FLAT RATE 5,00 % EUR – 21 014,37 0,00 – 21 014,37

Rural Development EAFRD Investment - public beneficiaries 2014 Deficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’ FLAT RATE 3,00 % EUR – 1 689 987,98 0,00 – 1 689 987,98

Rural Development EAFRD (2014-2020) Investment - private beneficiaries 2015 Deficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’ FLAT RATE 3,00 % EUR – 159 748,42 0,00 – 159 748,42

Rural Development EAFRD (2014-2020) Investment - public beneficiaries 2015 Deficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’ FLAT RATE 3,00 % EUR – 1 369 614,85 0,00 – 1 369 614,85

Rural Development EAFRD (2014-2020) Measures with flat-rate support 2015 Deficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’ FLAT RATE 3,00 % EUR – 934 232,55 0,00 – 934 232,55

Rural Development EAFRD (2014-2020) Investment - private beneficiaries 2016 Deficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’ FLAT RATE 3,00 % EUR – 25 148,56 0,00 – 25 148,56

Rural Development EAFRD (2014-2020) Investment - public beneficiaries 2016 Deficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’ FLAT RATE 3,00 % EUR – 335 499,23 0,00 – 335 499,23

Rural Development EAFRD (2014-2020) Measures with flat-rate support 2016 Deficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’ FLAT RATE 3,00 % EUR – 108 319,82 0,00 – 108 319,82

Rural Development EAFRD (2014-2020) Investment - private beneficiaries 2016 Deficiency in the verification of the selection criteria FLAT RATE 5,00 % EUR – 1 049 828,99 0,00 – 1 049 828,99

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2013 Deficiency in the verification of the selection criterions FLAT RATE 5,00 % EUR – 2 107 770,83 0,00 – 2 107 770,83

Rural Development EAFRD Investment - private beneficiaries 2014 Deficiency in the verification of the selection criterions FLAT RATE 5,00 % EUR – 3 591 328,19 0,00 – 3 591 328,19

Rural Development EAFRD Investment - private beneficiaries 2015 Deficiency in the verification of the selection criterions FLAT RATE 5,00 % EUR – 3 760 449,18 0,00 – 3 760 449,18

Rural Development EAFRD (2014-2020) Investment - public beneficiaries 2015 Ineligible expenditure - ‘rehabilitation allowance’ ONE OFF EUR – 78 404,09 0,00 – 78 404,09

Total HU: EUR – 15 299 393,58 0,00 – 15 299 393,58

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

IT Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2012 M121 - Evaluation of the reasonableness of costs using a suitable evaluation system FLAT RATE 5,00 % EUR – 1 050,85 0,00 – 1 050,85

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2013 M121 & M311 - Evaluation of the reasonableness of costs using a suitable evaluation system FLAT RATE 5,00 % EUR – 44 795,62 0,00 – 44 795,62

Rural Development EAFRD Investment - private beneficiaries 2014 M121 & M311 - Evaluation of the reasonableness of costs using a suitable evaluation system FLAT RATE 5,00 % EUR – 683 051,22 0,00 – 683 051,22

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2013 M123 - Evaluation of the reasonableness of costs using a suitable evaluation system FLAT RATE 5,00 % EUR – 69 906,41 0,00 – 69 906,41

Rural Development EAFRD Investment - private beneficiaries 2014 M123 - Evaluation of the reasonableness of costs using a suitable evaluation system FLAT RATE 5,00 % EUR – 187 357,16 0,00 – 187 357,16

Rural Development EAFRD (2014-2020) measures subject to IACS 2016 Measure 10 - Insufficient information in the on-the-spot check reports. FLAT RATE 2,00 % EUR – 372 560,23 0,00 – 372 560,23

Cross-compliance 2015 RD - CY 2014 - Absent checks of SMR 12 - Deficient checks of SMR 11 FLAT RATE 2,00 % EUR – 424,78 0,00 – 424,78

Cross-compliance 2016 RD - CY 2014 - Absent checks of SMR 12 - Deficient checks of SMR 11 FLAT RATE 2,00 % EUR – 11 664,44 0,00 – 11 664,44

Cross-compliance 2017 RD - CY 2014 - Absent checks of SMR 12 - Deficient checks of SMR 11 FLAT RATE 2,00 % EUR – 6,64 0,00 – 6,64

Cross-compliance 2016 RD - CY 2015 - Absent checks of SMR 12 - Deficient checks of SMR 11 FLAT RATE 2,00 % EUR – 22 843,51 0,00 – 22 843,51

Cross-compliance 2017 RD - CY 2015 - Absent checks of SMR 12 - Deficient checks of SMR 11 FLAT RATE 2,00 % EUR – 2 984,28 0,00 – 2 984,28

Total IT: EUR – 1 396 645,14 0,00 – 1 396 645,14

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

NL Rural Development EAFRD Axis 2 (2007-2013, non area related measures) 2014 Measure 216 - FY 2014: Verification that public procurement procedures are in compliance with national and Union Regulation ONE OFF EUR – 73 468,75 0,00 – 73 468,75

Rural Development EAFRD (2014-2020) Investment - private beneficiaries 2015 Measure 216 - FY 2015: Verification that public procurement procedures are in compliance with national and Union Regulation ONE OFF EUR – 41 982,05 0,00 – 41 982,05

Total NL: EUR – 115 450,80 0,00 – 115 450,80

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

PL Rural Development EAFRD Technical Assistance (2007-2013) 2013 deficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to procurement costs FLAT RATE 5,00 % EUR – 611 934,31 0,00 – 611 934,31

Rural Development EAFRD Technical Assistance (2007-2013) 2014 deficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to procurement costs FLAT RATE 5,00 % EUR – 225 106,61 0,00 – 225 106,61

Rural Development EAFRD (2014-2020) Investment - public beneficiaries 2015 deficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to procurement costs FLAT RATE 5,00 % EUR – 452 711,75 0,00 – 452 711,75

Rural Development EAFRD (2014-2020) Investment - public beneficiaries 2016 deficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to procurement costs FLAT RATE 5,00 % EUR – 24 793,37 0,00 – 24 793,37

Rural Development EAFRD Technical Assistance (2007-2013) 2013 deficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to staff costs FLAT RATE 5,00 % EUR – 364 619,66 0,00 – 364 619,66

Rural Development EAFRD Technical Assistance (2007-2013) 2014 deficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to staff costs FLAT RATE 5,00 % EUR – 1 268 615,21 0,00 – 1 268 615,21

Rural Development EAFRD (2014-2020) Investment - public beneficiaries 2015 deficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to staff costs FLAT RATE 5,00 % EUR – 998 547,68 0,00 – 998 547,68

Rural Development EAFRD (2014-2020) Investment - public beneficiaries 2016 deficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to staff costs FLAT RATE 5,00 % EUR – 806 758,57 0,00 – 806 758,57