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

AT Rural Development EAFRD measures subject to IACS 2015 Absence of a key control: Appropriate checks to ensure that applications fulfil all eligibility criteria as laid down in the EU legislation FLAT RATE 10,00 % EUR -2 699 976,10 -61 752,66 -2 638 223,44

Rural Development EAFRD measures subject to IACS 2016 Absence of a key control: Appropriate checks to ensure that applications fulfil all eligibility criteria as laid down in the EU legislation FLAT RATE 10,00 % EUR -2 801 225,50 0,00 -2 801 225,50

Rural Development EAFRD measures subject to IACS 2017 Absence of a key control: Appropriate checks to ensure that applications fulfil all eligibility criteria as laid down in the EU legislation FLAT RATE 10,00 % EUR -2 874 494,60 -2 578,15 -2 871 916,45

Rural Development EAFRD measures subject to IACS 2018 Absence of a key control: Appropriate checks to ensure that applications fulfil all eligibility criteria as laid down in the EU legislation FLAT RATE 10,00 % EUR -3 016 957,70 0,00 -3 016 957,70

Rural Development EAFRD measures subject to IACS 2019 Absence of a key control: Appropriate checks to ensure that applications fulfil all eligibility criteria as laid down in the EU legislation FLAT RATE 10,00 % EUR -3 048 935,50 0,00 -3 048 935,50

Rural Development EAFRD measures subject to IACS 2020 Absence of a key control: Appropriate checks to ensure that applications fulfil all eligibility criteria as laid down in the EU legislation FLAT RATE 10,00 % EUR -1 107 947,60 0,00 -1 107 947,60

Rural Development EAFRD measures subject to IACS 2021 Absence of a key control: Appropriate checks to ensure that applications fulfil all eligibility criteria as laid down in the EU legislation 2021 claim year FLAT RATE 10,00 % EUR - 942 966,00 0,00 - 942 966,00

Rural Development EAFRD measures subject to IACS 2019 M10: Pre-notification of the OTSC exceeded 48 hours (in case of animals) and 14 days (in case of areas) - FY2019 FLAT RATE 5,00 % EUR -9 136,40 0,00 -9 136,40

Rural Development EAFRD measures subject to IACS 2020 M10: Pre-notification of the OTSC exceeded 48 hours (in case of animals) and 14 days (in case of areas) - FY2020 FLAT RATE 5,00 % EUR -13 455,10 0,00 -13 455,10

Rural Development EAFRD measures subject to IACS 2021 M10: Pre-notification of the OTSC exceeded 48 hours (in case of animals) and 14 days (in case of areas) - FY2021 FLAT RATE 5,00 % EUR -6 523,07 0,00 -6 523,07

Rural Development EAFRD measures subject to IACS 2019 M11: Pre-notification of the OTSC exceeded 48 hours (in case of animals) and 14 days (in case of areas) - FY2019 FLAT RATE 5,00 % EUR -3 007,97 0,00 -3 007,97

Rural Development EAFRD measures subject to IACS 2020 M11: Pre-notification of the OTSC exceeded 48 hours (in case of animals) and 14 days (in case of areas) - FY2020 FLAT RATE 5,00 % EUR -6 084,63 0,00 -6 084,63

Rural Development EAFRD measures subject to IACS 2021 M11: Pre-notification of the OTSC exceeded 48 hours (in case of animals) and 14 days (in case of areas) - FY2021 FLAT RATE 5,00 % EUR -1 636,85 0,00 -1 636,85

Rural Development EAFRD measures subject to IACS 2019 M14: Pre-notification of the OTSC exceeded 48 hours (in case of animals) and 14 days (in case of areas) - FY2019 FLAT RATE 5,00 % EUR -15 417,60 0,00 -15 417,60

Rural Development EAFRD measures subject to IACS 2020 M14: Pre-notification of the OTSC exceeded 48 hours (in case of animals) and 14 days (in case of areas) - FY2020 FLAT RATE 5,00 % EUR -13 109,03 0,00 -13 109,03

Rural Development EAFRD measures subject to IACS 2021 M14: Pre-notification of the OTSC exceeded 48 hours (in case of animals) and 14 days (in case of areas) - FY2021 FLAT RATE 5,00 % EUR -11 090,52 0,00 -11 090,52

Total AT: EUR -16 571 964,17 -64 330,81 -16 507 633,36

DE Clearance of Accounts - Financial Clearance 2020 1.1 Timely follow-up of the recovery procedures ONE OFF EUR -3 231,04 0,00 -3 231,04

Clearance of Accounts - Financial Clearance 2020 1.2 Reconciliation of Annex II and Annex III to the debtors' ledger ONE OFF EUR -3 674,19 0,00 -3 674,19

Clearance of Accounts - Financial Clearance 2020 1.5 Other errors established by the CB ONE OFF EUR -5 169,86 0,00 -5 169,86

Clearance of Accounts - Financial Clearance 2020 Error in EAFRD FY 2020 ONE OFF EUR -34 238,12 0,00 -34 238,12

Total DE: EUR -46 313,21 0,00 -46 313,21

ES Cross-compliance 2019 2% farmers with animals FLAT RATE 2,00 % EUR -47 602,06 0,00 -47 602,06

Cross-compliance 2020 2% farmers with animals FLAT RATE 2,00 % EUR -69 185,75 0,00 -69 185,75

Cross-compliance 2021 2% farmers with animals FLAT RATE 2,00 % EUR -9 973,38 0,00 -9 973,38

Rural Development EAFRD measures subject to IACS 2020 Absence of KC: “Sufficient quantity of on the spot controls” ONE OFF EUR - 731,00 0,00 - 731,00

Rural Development EAFRD Knowledge and innovation 2017 Deficiency in one key control FLAT RATE 5,00 % EUR -21 002,66 0,00 -21 002,66

Rural Development EAFRD Knowledge and innovation 2018 Deficiency in one key control FLAT RATE 5,00 % EUR -2 986,71 0,00 -2 986,71

Rural Development EAFRD Measures with flat-rate support 2018 Deficiency in one key control ONE OFF EUR - 386 100,00 0,00 - 386 100,00

Rural Development EAFRD Knowledge and innovation 2019 Deficiency in one key control FLAT RATE 5,00 % EUR -33 602,98 0,00 -33 602,98

Rural Development EAFRD Measures with flat-rate support 2019 Deficiency in one key control ONE OFF EUR -90 360,00 0,00 -90 360,00

Rural Development EAFRD Knowledge and innovation 2020 Deficiency in one key control FLAT RATE 5,00 % EUR -5 191,73 0,00 -5 191,73

Rural Development EAFRD Measures with flat-rate support 2020 Deficiency in one key control ONE OFF EUR -68 040,00 0,00 -68 040,00

Rural Development EAFRD Leader 2017 files not meeting the minimum score ONE OFF EUR -10 320,65 0,00 -10 320,65

Rural Development EAFRD Leader 2018 files not meeting the minimum score ONE OFF EUR - 150 852,47 0,00 - 150 852,47

Rural Development EAFRD Leader 2019 files not meeting the minimum score ONE OFF EUR - 460 742,16 0,00 - 460 742,16

Rural Development EAFRD Leader 2020 files not meeting the minimum score ONE OFF EUR -72 809,65 0,00 -72 809,65

Rural Development EAFRD Leader 2019 Ineligible expenditure (offers not independent) - one-off (EAFRD nIACS) ONE OFF EUR -5 212,27 0,00 -5 212,27

Rural Development EAFRD investment - private beneficiaries 2018 Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS) FLAT RATE 5,00 % EUR - 105 146,58 0,00 - 105 146,58

Rural Development EAFRD Knowledge and innovation 2018 Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS) FLAT RATE 5,00 % EUR -33 365,02 0,00 -33 365,02

Rural Development EAFRD Leader 2018 Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS) FLAT RATE 5,00 % EUR -50 220,36 0,00 -50 220,36

Rural Development EAFRD Measures with flat-rate support 2018 Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS) FLAT RATE 5,00 % EUR - 833,09 0,00 - 833,09

Rural Development EAFRD investment - private beneficiaries 2019 Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS) FLAT RATE 5,00 % EUR -89 030,63 0,00 -89 030,63

Rural Development EAFRD investment - public beneficiaries 2019 Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS) FLAT RATE 5,00 % EUR -1 656,25 0,00 -1 656,25

Rural Development EAFRD Knowledge and innovation 2019 Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS) FLAT RATE 5,00 % EUR -30 602,60 0,00 -30 602,60

Rural Development EAFRD Leader 2019 Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS) FLAT RATE 5,00 % EUR -66 099,40 0,00 -66 099,40

Rural Development EAFRD Measures with flat-rate support 2019 Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS) FLAT RATE 5,00 % EUR -4 640,54 0,00 -4 640,54

Rural Development EAFRD investment - private beneficiaries 2020 Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS) FLAT RATE 5,00 % EUR -54 942,52 0,00 -54 942,52

Rural Development EAFRD investment - public beneficiaries 2020 Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS) FLAT RATE 5,00 % EUR - 353,61 0,00 - 353,61

Rural Development EAFRD Knowledge and innovation 2020 Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS) FLAT RATE 5,00 % EUR -42 894,10 0,00 -42 894,10

Rural Development EAFRD Leader 2020 Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS) FLAT RATE 5,00 % EUR -54 192,37 0,00 -54 192,37

Rural Development EAFRD Measures with flat-rate support 2020 Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS) FLAT RATE 5,00 % EUR -5 202,86 0,00 -5 202,86

Cross-compliance 2018 XC SMR 7 - CY 2017 ONE OFF EUR - 386,42 0,00 - 386,42

Cross-compliance 2019 XC SMR 7 - CY 2017 ONE OFF EUR - 325,60 0,00 - 325,60

Cross-compliance 2019 XC SMR 7 - CY 2018 ONE OFF EUR - 371,46 0,00 - 371,46

Total ES: EUR -1 974 976,88 0,00 -1 974 976,88

FR Rural Development EAFRD measures subject to IACS 2021 Absence of audit trail for EAFRD IACS 2021 FLAT RATE 2,00 % EUR - 230 916,89 -2 476,29 - 228 440,60

Rural Development EAFRD measures subject to IACS 2019 Déficiences RPG 2018 ONE OFF EUR -1 549 994,21 0,00 -1 549 994,21

Rural Development EAFRD measures subject to IACS 2020 Déficiences RPG 2019 ONE OFF EUR -1 657 114,58 0,00 -1 657 114,58

Rural Development EAFRD measures subject to IACS 2021 Déficiences RPG 2020 ONE OFF EUR -1 595 157,04 0,00 -1 595 157,04

Rural Development EAFRD Measures with flat-rate support 2019 dépenses inéligibles pour une sous-population déterminée ONE OFF EUR -3 024,00 0,00 -3 024,00

Rural Development EAFRD Measures with flat-rate support 2020 dépenses inéligibles pour une sous-population déterminée ONE OFF EUR -46 688,00 0,00 -46 688,00

Rural Development EAFRD Measures with flat-rate support 2021 dépenses inéligibles pour une sous-population déterminée ONE OFF EUR -91 457,88 0,00 -91 457,88

Rural Development EAFRD Measures with flat-rate support 2022 dépenses inéligibles pour une sous-population déterminée ONE OFF EUR -37 400,00 0,00 -37 400,00

Clearance of Accounts - Financial Clearance 2020 Erreurs Feader Non-SIGC ONE OFF EUR -8 052,25 0,00 -8 052,25

Total FR: EUR -5 219 804,85 -2 476,29 -5 217 328,56

GR Rural Development EAFRD investment - private beneficiaries 2018 Action 4.2.1 = former M123A FY2018 2019 FLAT RATE 5,00 % EUR -74 197,89 0,00 -74 197,89

Rural Development EAFRD investment - private beneficiaries 2019 Action 4.2.1 = former M123A FY2018 2019 FLAT RATE 5,00 % EUR -98 454,91 0,00 -98 454,91

Rural Development EAFRD investment - private beneficiaries 2020 Action 4.2.1 = former M123A FY2020 FLAT RATE 5,00 % EUR -25 899,19 0,00 -25 899,19

Rural Development EAFRD investment - private beneficiaries 2018 Action 4.3.1 = former M321 FY2018 2019 FLAT RATE 5,00 % EUR -27 476,45 0,00 -27 476,45

Rural Development EAFRD investment - private beneficiaries 2019 Action 4.3.1 = former M321 FY2018 2019 FLAT RATE 5,00 % EUR -50 273,48 0,00 -50 273,48

Rural Development EAFRD investment - private beneficiaries 2020 Action 4.3.1 = former M321 FY2020 FLAT RATE 5,00 % EUR -25 506,43 0,00 -25 506,43

Rural Development EAFRD investment - private beneficiaries 2018 Action 4.3.1 (former Μ125Α1) + Action 4.3.2 FY2018 2019 FLAT RATE 10,00 % EUR - 892 319,34 0,00 - 892 319,34

Rural Development EAFRD investment - private beneficiaries 2019 Action 4.3.1 (former Μ125Α1) + Action 4.3.2 FY2018 2019 FLAT RATE 10,00 % EUR -1 524 954,77 0,00 -1 524 954,77

Rural Development EAFRD investment - private beneficiaries 2020 Action 4.3.1 (former Μ125Α1) + Action 4.3.2 FY2020 FLAT RATE 10,00 % EUR -2 239 768,28 0,00 -2 239 768,28

Rural Development EAFRD investment - private beneficiaries 2018 Action 4.3.4 = former Μ321 FY2018 2019 FLAT RATE 5,00 % EUR -79 844,81 0,00 -79 844,81

Rural Development EAFRD investment - private beneficiaries 2019 Action 4.3.4 = former Μ321 FY2018 2019 FLAT RATE 5,00 % EUR -35 947,89 0,00 -35 947,89

Rural Development EAFRD investment - private beneficiaries 2020 Action 4.3.4 = former Μ321 FY2020 FLAT RATE 5,00 % EUR -17 400,11 0,00 -17 400,11

Rural Development EAFRD investment - private beneficiaries 2018 Advance and intermediate related payments - Part1 10% FLAT RATE 10,00 % EUR - 156 791,89 0,00 - 156 791,89

Rural Development EAFRD investment - private beneficiaries 2018 Advance and intermediate related payments - Part1 5% FLAT RATE 5,00 % EUR -6 314,16 0,00 -6 314,16

Rural Development EAFRD investment - public beneficiaries 2018 Advance and intermediate related payments - Part2 5% FLAT RATE 5,00 % EUR -44 098,56 0,00 -44 098,56

Rural Development EAFRD investment - public beneficiaries 2018 Sub-measure 7.2 = former M322 FY2018 2019 FLAT RATE 5,00 % EUR - 137 758,84 0,00 - 137 758,84

Rural Development EAFRD investment - public beneficiaries 2019 Sub-measure 7.2 = former M322 FY2018 2019 FLAT RATE 5,00 % EUR - 109 294,44 0,00 - 109 294,44

Rural Development EAFRD investment - public beneficiaries 2020 Sub-measure 7.2 = former M322 FY2020 FLAT RATE 5,00 % EUR -37 340,49 0,00 -37 340,49

Rural Development EAFRD investment - public beneficiaries 2018 Sub-measure 7.4 = former M321 FY2018 2019 FLAT RATE 5,00 % EUR -26 886,32 0,00 -26 886,32

Rural Development EAFRD investment - public beneficiaries 2019 Sub-measure 7.4 = former M321 FY2018 2019 FLAT RATE 5,00 % EUR -1 974,63 0,00 -1 974,63

Rural Development EAFRD investment - public beneficiaries 2020 Sub-measure 7.4 = former M321 FY2020 FLAT RATE 5,00 % EUR -5 308,66 0,00 -5 308,66

Total GR: EUR -5 617 811,54 0,00 -5 617 811,54

HR Clearance of Accounts - Financial Clearance 2020 Deficiency in the debt management procedures (Article 54(1)) EAFRD ONE OFF EUR - 601 247,41 0,00 - 601 247,41

Clearance of Accounts - Financial Clearance 2020 Errors in the accounts EAFRD ONE OFF EUR - 111,92 0,00 - 111,92

Total HR: EUR - 601 359,33 0,00 - 601 359,33

IE Rural Development EAFRD investment - private beneficiaries 2021 Deficiency in one key control for M4.1 ONE OFF EUR -35 627,66 0,00 -35 627,66

Rural Development EAFRD investment - private beneficiaries 2018 Deficiency in one key control for M4.1 ONE OFF EUR -40 265,96 0,00 -40 265,96

Rural Development EAFRD investment - private beneficiaries 2019 Deficiency in one key control for M4.1 ONE OFF EUR -76 881,16 0,00 -76 881,16

Rural Development EAFRD investment - private beneficiaries 2020 Deficiency in one key control for M4.1 ONE OFF EUR -77 309,92 0,00 -77 309,92

Rural Development EAFRD Knowledge and innovation 2018 Deficiency in two key controls for M1.1 FLAT RATE 5,00 % EUR - 232 879,32 0,00 - 232 879,32

Rural Development EAFRD Knowledge and innovation 2019 Deficiency in two key controls for M1.1 FLAT RATE 5,00 % EUR - 692 670,77 0,00 - 692 670,77

Rural Development EAFRD Knowledge and innovation 2020 Deficiency in two key controls for M1.1 FLAT RATE 5,00 % EUR - 398 436,58 0,00 - 398 436,58

Rural Development EAFRD Knowledge and innovation 2021 Deficiency in two key controls for M1.1 FLAT RATE 5,00 % EUR -1 796,96 0,00 -1 796,96

Total IE: EUR -1 555 868,33 0,00 -1 555 868,33

IT Cross-compliance 2018 2017 a FLAT RATE 10,00 % EUR - 772 465,62 -3 466,36 - 768 999,26

Cross-compliance 2019 2017 a FLAT RATE 10,00 % EUR - 658 890,61 -2 560,98 - 656 329,63

Cross-compliance 2020 2017 a FLAT RATE 10,00 % EUR -79 116,59 0,00 -79 116,59

Cross-compliance 2018 2017 b FLAT RATE 2,00 % EUR -61 618,86 - 141,56 -61 477,30

Cross-compliance 2019 2017 b FLAT RATE 2,00 % EUR -57 313,68 - 217,98 -57 095,70

Cross-compliance 2020 2017 b FLAT RATE 2,00 % EUR -8 766,79 0,00 -8 766,79

Cross-compliance 2019 2018 a FLAT RATE 10,00 % EUR - 924 028,72 -1 725,15 - 922 303,57

Cross-compliance 2020 2018 a FLAT RATE 10,00 % EUR - 182 674,14 0,00 - 182 674,14

Cross-compliance 2019 2018 b FLAT RATE 2,00 % EUR - 106 448,50 - 289,47 - 106 159,03

Cross-compliance 2020 2018 b FLAT RATE 2,00 % EUR -28 391,22 0,00 -28 391,22

Rural Development EAFRD forestry measures 2019 MEA - the existence of a shift in LPIS - M08 - CY2018 - ARCEA IT26 ONE OFF EUR - 390,35 0,00 - 390,35

Rural Development EAFRD forestry measures 2021 MEA - the existence of a shift in LPIS - M08 - CY2020 - ARCEA IT26 ONE OFF EUR - 113,82 0,00 - 113,82

Rural Development EAFRD forestry measures 2021 MEA - the existence of a shift in LPIS - M08 - CY2020 - ARGEA IT27 ONE OFF EUR - 205,30 0,00 - 205,30

Rural Development EAFRD measures subject to IACS 2019 MEA - the existence of a shift in LPIS - M10 - CY2018 - AGEA IT01 ONE OFF EUR -25 116,94 0,00 -25 116,94

Rural Development EAFRD measures subject to IACS 2019 MEA - the existence of a shift in LPIS - M10 - CY2018 - AGREA IT08 ONE OFF EUR -8 825,14 0,00 -8 825,14

Rural Development EAFRD measures subject to IACS 2019 MEA - the existence of a shift in LPIS - M10 - CY2018 - APPAG IT25 ONE OFF EUR -1 927,26 0,00 -1 927,26

Rural Development EAFRD measures subject to IACS 2019 MEA - the existence of a shift in LPIS - M10 - CY2018 - ARCEA IT26 ONE OFF EUR -5 106,16 0,00 -5 106,16

Rural Development EAFRD measures subject to IACS 2021 MEA - the existence of a shift in LPIS - M10 - CY2018 - ARGEA IT27 ONE OFF EUR -4 471,71 0,00 -4 471,71

Rural Development EAFRD measures subject to IACS 2019 MEA - the existence of a shift in LPIS - M10 - CY2018 - ARPEA IT10 ONE OFF EUR -8 300,23 0,00 -8 300,23

Rural Development EAFRD measures subject to IACS 2019 MEA - the existence of a shift in LPIS - M10 - CY2018 - OPLO IT23 ONE OFF EUR -6 263,89 -0,65 -6 263,24

Rural Development EAFRD measures subject to IACS 2020 MEA - the existence of a shift in LPIS - M10 - CY2019 - AGEA IT01 ONE OFF EUR -1 833,27 0,00 -1 833,27

Rural Development EAFRD measures subject to IACS 2021 MEA - the existence of a shift in LPIS - M10 - CY2019 - AGEA IT01 ONE OFF EUR - 256,83 0,00 - 256,83

Rural Development EAFRD measures subject to IACS 2020 MEA - the existence of a shift in LPIS - M10 - CY2019 - AGREA IT08 ONE OFF EUR - 303,46 0,00 - 303,46

Rural Development EAFRD measures subject to IACS 2021 MEA - the existence of a shift in LPIS - M10 - CY2019 - AGREA IT08 ONE OFF EUR -7,11 0,00 -7,11

Rural Development EAFRD measures subject to IACS 2020 MEA - the existence of a shift in LPIS - M10 - CY2019 - APPAG IT25 ONE OFF EUR - 193,64 0,00 - 193,64

Rural Development EAFRD measures subject to IACS 2021 MEA - the existence of a shift in LPIS - M10 - CY2019 - APPAG IT25 ONE OFF EUR -0,59 0,00 -0,59

Rural Development EAFRD measures subject to IACS 2019 MEA - the existence of a shift in LPIS - M10 - CY2019 - ARPEA IT10 ONE OFF EUR - 276,49 0,00 - 276,49

Rural Development EAFRD measures subject to IACS 2020 MEA - the existence of a shift in LPIS - M10 - CY2019 - ARPEA IT10 ONE OFF EUR - 216,83 0,00 - 216,83

Rural Development EAFRD measures subject to IACS 2021 MEA - the existence of a shift in LPIS - M10 - CY2019 - ARPEA IT10 ONE OFF EUR -8,76 0,00 -8,76

Rural Development EAFRD measures subject to IACS 2020 MEA - the existence of a shift in LPIS - M10 - CY2019 - OPLO IT23 ONE OFF EUR - 192,52 0,00 - 192,52

Rural Development EAFRD measures subject to IACS 2021 MEA - the existence of a shift in LPIS - M10 - CY2019 - OPLO IT23 ONE OFF EUR -0,02 0,00 -0,02

Rural Development EAFRD measures subject to IACS 2021 MEA - the existence of a shift in LPIS - M10 - CY2020 - AGEA IT01 ONE OFF EUR -16,02 0,00 -16,02

Rural Development EAFRD measures subject to IACS 2019 MEA - the existence of a shift in LPIS - M11 - CY2018 - AGEA IT01 ONE OFF EUR -18 627,54 -14,54 -18 613,00

Rural Development EAFRD measures subject to IACS 2019 MEA - the existence of a shift in LPIS - M11 - CY2018 - AGREA IT08 ONE OFF EUR -1 752,06 0,00 -1 752,06

Rural Development EAFRD measures subject to IACS 2019 MEA - the existence of a shift in LPIS - M11 - CY2018 - APPAG IT25 ONE OFF EUR -9 089,74 -0,43 -9 089,31

Rural Development EAFRD measures subject to IACS 2019 MEA - the existence of a shift in LPIS - M11 - CY2018 - ARCEA IT26 ONE OFF EUR -2 476,49 0,00 -2 476,49

Rural Development EAFRD measures subject to IACS 2021 MEA - the existence of a shift in LPIS - M11 - CY2018 - ARGEA IT27 ONE OFF EUR - 984,79 0,00 - 984,79

Rural Development EAFRD measures subject to IACS 2019 MEA - the existence of a shift in LPIS - M11 - CY2018 - ARPEA IT10 ONE OFF EUR -3 524,91 0,00 -3 524,91

Rural Development EAFRD measures subject to IACS 2019 MEA - the existence of a shift in LPIS - M11 - CY2018 - ARTEA IT07 ONE OFF EUR -1 567,09 -0,22 -1 566,87

Rural Development EAFRD measures subject to IACS 2019 MEA - the existence of a shift in LPIS - M11 - CY2018 - OPLO IT23 ONE OFF EUR -1 139,89 -0,75 -1 139,14

Rural Development EAFRD measures subject to IACS 2020 MEA - the existence of a shift in LPIS - M11 - CY2019 - AGEA IT01 ONE OFF EUR - 894,22 0,00 - 894,22

Rural Development EAFRD measures subject to IACS 2021 MEA - the existence of a shift in LPIS - M11 - CY2019 - AGEA IT01 ONE OFF EUR -28,96 0,00 -28,96

Rural Development EAFRD measures subject to IACS 2020 MEA - the existence of a shift in LPIS - M11 - CY2019 - AGREA IT08 ONE OFF EUR - 329,71 0,00 - 329,71

Rural Development EAFRD measures subject to IACS 2021 MEA - the existence of a shift in LPIS - M11 - CY2019 - AGREA IT08 ONE OFF EUR -7,69 0,00 -7,69

Rural Development EAFRD measures subject to IACS 2019 MEA - the existence of a shift in LPIS - M12 - CY2018 - AGEA IT01 ONE OFF EUR -1,13 0,00 -1,13

Rural Development EAFRD measures subject to IACS 2019 MEA - the existence of a shift in LPIS - M12 - CY2018 - ARPEA IT10 ONE OFF EUR -1 109,77 0,00 -1 109,77

Rural Development EAFRD measures subject to IACS 2020 MEA - the existence of a shift in LPIS - M12 - CY2019 - AGEA IT01 ONE OFF EUR -2 635,69 0,00 -2 635,69

Rural Development EAFRD measures subject to IACS 2021 MEA - the existence of a shift in LPIS - M12 - CY2019 - AGEA IT01 ONE OFF EUR - 178,69 0,00 - 178,69

Rural Development EAFRD measures subject to IACS 2020 MEA - the existence of a shift in LPIS - M12 - CY2019 - ARPEA IT10 ONE OFF EUR -8,97 0,00 -8,97

Rural Development EAFRD measures subject to IACS 2021 MEA - the existence of a shift in LPIS - M12 - CY2019 - ARPEA IT10 ONE OFF EUR -0,04 0,00 -0,04

Rural Development EAFRD measures subject to IACS 2019 MEA - the existence of a shift in LPIS - M13 - CY2018 - AGEA IT01 ONE OFF EUR -36 137,66 -11,68 -36 125,98

Rural Development EAFRD measures subject to IACS 2019 MEA - the existence of a shift in LPIS - M13 - CY2018 - AGREA IT08 ONE OFF EUR -52,41 -0,01 -52,40

Rural Development EAFRD measures subject to IACS 2019 MEA - the existence of a shift in LPIS - M13 - CY2018 - APPAG IT25 ONE OFF EUR -1 940,28 -0,07 -1 940,21

Rural Development EAFRD measures subject to IACS 2019 MEA - the existence of a shift in LPIS - M13 - CY2018 - ARCEA IT26 ONE OFF EUR -4 436,08 0,00 -4 436,08

Rural Development EAFRD measures subject to IACS 2021 MEA - the existence of a shift in LPIS - M13 - CY2018 - ARGEA IT27 ONE OFF EUR -5 954,33 0,00 -5 954,33

Rural Development EAFRD measures subject to IACS 2019 MEA - the existence of a shift in LPIS - M13 - CY2018 - ARPEA IT10 ONE OFF EUR - 766,93 0,00 - 766,93

Rural Development EAFRD measures subject to IACS 2019 MEA - the existence of a shift in LPIS - M13 - CY2018 - ARTEA IT07 ONE OFF EUR -27,96 0,00 -27,96

Rural Development EAFRD measures subject to IACS 2019 MEA - the existence of a shift in LPIS - M13 - CY2018 - OPLO IT23 ONE OFF EUR - 163,67 -0,02 - 163,65

Rural Development EAFRD measures subject to IACS 2020 MEA - the existence of a shift in LPIS - M13 - CY2019 - AGEA IT01 ONE OFF EUR - 898,85 0,00 - 898,85

Rural Development EAFRD measures subject to IACS 2021 MEA - the existence of a shift in LPIS - M13 - CY2019 - AGEA IT01 ONE OFF EUR -10,44 0,00 -10,44

Rural Development EAFRD measures subject to IACS 2020 MEA - the existence of a shift in LPIS - M13 - CY2019 - AGREA IT08 ONE OFF EUR -18,01 0,00 -18,01

Rural Development EAFRD measures subject to IACS 2021 MEA - the existence of a shift in LPIS - M13 - CY2019 - AGREA IT08 ONE OFF EUR -0,10 0,00 -0,10

Rural Development EAFRD measures subject to IACS 2020 MEA - the existence of a shift in LPIS - M13 - CY2019 - APPAG IT25 ONE OFF EUR - 138,89 0,00 - 138,89

Rural Development EAFRD measures subject to IACS 2021 MEA - the existence of a shift in LPIS - M13 - CY2019 - APPAG IT25 ONE OFF EUR 0,29 0,00 0,29

Rural Development EAFRD measures subject to IACS 2019 MEA - the existence of a shift in LPIS - M13 - CY2019 - ARPEA IT10 ONE OFF EUR -83,96 0,00 -83,96

Rural Development EAFRD measures subject to IACS 2020 MEA - the existence of a shift in LPIS - M13 - CY2019 - ARPEA IT10 ONE OFF EUR -47,45 0,00 -47,45

Rural Development EAFRD measures subject to IACS 2021 MEA - the existence of a shift in LPIS - M13 - CY2019 - ARPEA IT10 ONE OFF EUR -2,55 0,00 -2,55

Rural Development EAFRD measures subject to IACS 2021 MEA - the existence of a shift in LPIS - M13 - CY2020 - AGEA IT01 ONE OFF EUR - 145,07 0,00 - 145,07

Rural Development EAFRD forestry measures 2019 MEA - the existence of a shift in LPIS - M8 - CY2018 - AGEA IT01 ONE OFF EUR -4 012,91 0,00 -4 012,91

Rural Development EAFRD forestry measures 2019 MEA - the existence of a shift in LPIS - M8 - CY2018 - ARPEA IT10 ONE OFF EUR -0,06 0,00 -0,06

Rural Development EAFRD forestry measures 2019 MEA - the existence of a shift in LPIS - M8 - CY2018 - ARTEA IT07 ONE OFF EUR -4,81 0,00 -4,81

Rural Development EAFRD forestry measures 2019 MEA - the existence of a shift in LPIS - M8 - CY2018 - AVEPA IT05 ONE OFF EUR -21,50 0,00 -21,50

Rural Development EAFRD forestry measures 2020 MEA - the existence of a shift in LPIS - M8 - CY2019 - AGEA IT01 ONE OFF EUR -1 504,72 0,00 -1 504,72

Rural Development EAFRD forestry measures 2021 MEA - the existence of a shift in LPIS - M8 - CY2019 - AGEA IT01 ONE OFF EUR -71,05 0,00 -71,05

Rural Development EAFRD forestry measures 2020 MEA - the existence of a shift in LPIS - M8 - CY2019 - ARPEA IT10 ONE OFF EUR -0,08 0,00 -0,08

Rural Development EAFRD forestry measures 2021 MEA - the existence of a shift in LPIS - M8 - CY2019 - ARPEA IT10 ONE OFF EUR -0,05 0,00 -0,05

Rural Development EAFRD forestry measures 2021 MEA - the existence of a shift in LPIS - M8 - CY2020 - AGEA IT01 ONE OFF EUR - 133,40 0,00 - 133,40

Total IT: EUR -3 044 671,38 -8 429,87 -3 036 241,51

MT Clearance of Accounts - Financial Clearance 2020 EAFRD - corrections for debt management ONE OFF EUR - 845 129,82 0,00 - 845 129,82

Clearance of Accounts - Financial Clearance 2020 PIR EAFRD Non-IACS ESTIMATED BY AMOUNT EUR -3 954,05 0,00 -3 954,05

Clearance of Accounts - Financial Clearance 2020 TRDI - correction for debt management ONE OFF EUR -5 823,97 0,00 -5 823,97

Total MT: EUR - 854 907,84 0,00 - 854 907,84

PL Clearance of Accounts - Financial Clearance 2019 EAFRD Debts wrongly declared irrecoverable ONE OFF EUR -68 241,08 0,00 -68 241,08

Clearance of Accounts - Financial Clearance 2019 Known errors on EAFRD ONE OFF EUR -42 980,40 0,00 -42 980,40

Total PL: EUR - 111 221,48 0,00 - 111 221,48

RO Cross-compliance 2018 CY 2017 FLAT RATE 10,00 % EUR -3 189 626,18 - 444 903,38 -2 744 722,80

Cross-compliance 2019 CY 2017 FLAT RATE 10,00 % EUR -1 060,58 -46,91 -1 013,67

Cross-compliance 2020 CY 2017 FLAT RATE 10,00 % EUR -1 663,90 - 141,10 -1 522,80

Cross-compliance 2019 CY 2018 FLAT RATE 10,00 % EUR -2 863 693,97 - 198 629,94 -2 665 064,03

Cross-compliance 2020 CY 2018 FLAT RATE 10,00 % EUR -7 050,43 -5,07 -7 045,36

Cross-compliance 2020 CY 2019 FLAT RATE 10,00 % EUR -2 913 164,04 -93 858,10 -2 819 305,94

Rural Development EAFRD Investment - public beneficiaries 2014 FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregular ESTIMATED BY PERCENTAGE 5,00 % EUR - 130 471,67 -65 840,64 -64 631,03

Rural Development EAFRD Investment - public beneficiaries 2015 FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregular ESTIMATED BY PERCENTAGE 5,00 % EUR -49 163,41 0,00 -49 163,41

Rural Development EAFRD Leader 2015 FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregular ESTIMATED BY PERCENTAGE 5,00 % EUR - 455,10 - 280,03 - 175,07

Rural Development EAFRD investment - private beneficiaries 2016 FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregular ESTIMATED BY PERCENTAGE 5,00 % EUR -53 261,21 0,00 -53 261,21

Rural Development EAFRD investment - private beneficiaries 2017 FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregular ESTIMATED BY PERCENTAGE 5,00 % EUR -55 058,86 0,00 -55 058,86

Rural Development EAFRD investment - public beneficiaries 2017 FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregular ESTIMATED BY PERCENTAGE 5,00 % EUR - 127 018,49 0,00 - 127 018,49

Rural Development EAFRD investment - private beneficiaries 2018 FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregular ESTIMATED BY PERCENTAGE 5,00 % EUR -31 023,82 0,00 -31 023,82

Rural Development EAFRD investment - public beneficiaries 2018 FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregular ESTIMATED BY PERCENTAGE 5,00 % EUR -82 752,95 0,00 -82 752,95

Rural Development EAFRD Leader 2018 FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregular ESTIMATED BY PERCENTAGE 5,00 % EUR -16 116,89 0,00 -16 116,89

Rural Development EAFRD investment - public beneficiaries 2019 FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregular ESTIMATED BY PERCENTAGE 5,00 % EUR -44 804,46 -11 789,02 -33 015,44

Rural Development EAFRD Leader 2019 FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregular ESTIMATED BY PERCENTAGE 5,00 % EUR -49 979,80 -13 150,77 -36 829,03

Rural Development EAFRD investment - public beneficiaries 2020 FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregular ESTIMATED BY PERCENTAGE 5,00 % EUR -27 319,06 0,00 -27 319,06

Rural Development EAFRD Leader 2020 FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregular ESTIMATED BY PERCENTAGE 5,00 % EUR -7 712,83 0,00 -7 712,83

Rural Development EAFRD investment - public beneficiaries 2021 FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregular ESTIMATED BY PERCENTAGE 5,00 % EUR -6 405,36 0,00 -6 405,36

Rural Development EAFRD investment - private beneficiaries 2016 KC public procurements - arbitrary exclusion of bidders - 3 projects audited by DG AGRI ESTIMATED BY PERCENTAGE 10,00 % EUR -31 261,72 0,00 -31 261,72

Rural Development EAFRD investment - public beneficiaries 2017 KC public procurements - arbitrary exclusion of bidders - 3 projects audited by DG AGRI ESTIMATED BY PERCENTAGE 10,00 % EUR -52 286,34 0,00 -52 286,34

Rural Development EAFRD investment - private beneficiaries 2018 KC public procurements - arbitrary exclusion of bidders - 3 projects audited by DG AGRI ESTIMATED BY PERCENTAGE 10,00 % EUR -94 375,36 0,00 -94 375,36

Rural Development EAFRD investment - public beneficiaries 2018 KC public procurements - arbitrary exclusion of bidders - 3 projects audited by DG AGRI ESTIMATED BY PERCENTAGE 10,00 % EUR -37 092,02 0,00 -37 092,02

Rural Development EAFRD investment - private beneficiaries 2019 KC public procurements - arbitrary exclusion of bidders - 3 projects audited by DG AGRI ESTIMATED BY PERCENTAGE 10,00 % EUR -21 308,80 -2 803,41 -18 505,39

Rural Development EAFRD investment - private beneficiaries 2020 KC public procurements - arbitrary exclusion of bidders - 3 projects audited by DG AGRI ESTIMATED BY PERCENTAGE 10,00 % EUR - 554,18 0,00 - 554,18

Rural Development EAFRD investment - private beneficiaries 2016 KC public procurements - arbitrary exclusion of bidders - rest of population at risk FLAT RATE 5,00 % EUR -7 420,54 0,00 -7 420,54

Rural Development EAFRD investment - private beneficiaries 2017 KC public procurements - arbitrary exclusion of bidders - rest of population at risk FLAT RATE 5,00 % EUR - 329 384,61 0,00 - 329 384,61

Rural Development EAFRD investment - public beneficiaries 2017 KC public procurements - arbitrary exclusion of bidders - rest of population at risk FLAT RATE 5,00 % EUR - 455 952,81 0,00 - 455 952,81

Rural Development EAFRD Leader 2017 KC public procurements - arbitrary exclusion of bidders - rest of population at risk FLAT RATE 5,00 % EUR -12,04 0,00 -12,04

Rural Development EAFRD investment - private beneficiaries 2018 KC public procurements - arbitrary exclusion of bidders - rest of population at risk FLAT RATE 5,00 % EUR -1 408 096,59 0,00 -1 408 096,59

Rural Development EAFRD investment - public beneficiaries 2018 KC public procurements - arbitrary exclusion of bidders - rest of population at risk FLAT RATE 5,00 % EUR -3 127 956,60 0,00 -3 127 956,60

Rural Development EAFRD Leader 2018 KC public procurements - arbitrary exclusion of bidders - rest of population at risk FLAT RATE 5,00 % EUR - 103 492,13 0,00 - 103 492,13

Rural Development EAFRD investment - private beneficiaries 2019 KC public procurements - arbitrary exclusion of bidders - rest of population at risk FLAT RATE 5,00 % EUR - 575 055,30 - 151 309,52 - 423 745,78

Rural Development EAFRD investment - public beneficiaries 2019 KC public procurements - arbitrary exclusion of bidders - rest of population at risk FLAT RATE 5,00 % EUR -1 459 791,60 - 384 102,85 -1 075 688,75

Rural Development EAFRD Leader 2019 KC public procurements - arbitrary exclusion of bidders - rest of population at risk FLAT RATE 5,00 % EUR - 366 160,98 -96 344,90 - 269 816,08

Rural Development EAFRD investment - private beneficiaries 2020 KC public procurements - arbitrary exclusion of bidders - rest of population at risk FLAT RATE 5,00 % EUR - 102 341,83 0,00 - 102 341,83

Rural Development EAFRD investment - public beneficiaries 2020 KC public procurements - arbitrary exclusion of bidders - rest of population at risk FLAT RATE 5,00 % EUR - 145 116,18 0,00 - 145 116,18

Rural Development EAFRD Leader 2020 KC public procurements - arbitrary exclusion of bidders - rest of population at risk FLAT RATE 5,00 % EUR -71 743,30 0,00 -71 743,30

Rural Development EAFRD investment - private beneficiaries 2016 KC Reasonableness of costs for public procurements directly awarded FLAT RATE 5,00 % EUR - 124,73 0,00 - 124,73

Rural Development EAFRD investment - public beneficiaries 2016 KC Reasonableness of costs for public procurements directly awarded FLAT RATE 5,00 % EUR - 386,31 0,00 - 386,31

Rural Development EAFRD investment - private beneficiaries 2017 KC Reasonableness of costs for public procurements directly awarded FLAT RATE 5,00 % EUR -10 492,67 0,00 -10 492,67

Rural Development EAFRD investment - public beneficiaries 2017 KC Reasonableness of costs for public procurements directly awarded FLAT RATE 5,00 % EUR -17 257,16 0,00 -17 257,16

Rural Development EAFRD Leader 2017 KC Reasonableness of costs for public procurements directly awarded FLAT RATE 5,00 % EUR - 583,32 0,00 - 583,32

Rural Development EAFRD investment - private beneficiaries 2018 KC Reasonableness of costs for public procurements directly awarded FLAT RATE 5,00 % EUR -64 644,83 0,00 -64 644,83

Rural Development EAFRD investment - public beneficiaries 2018 KC Reasonableness of costs for public procurements directly awarded FLAT RATE 5,00 % EUR - 169 819,23 0,00 - 169 819,23

Rural Development EAFRD Leader 2018 KC Reasonableness of costs for public procurements directly awarded FLAT RATE 5,00 % EUR -20 812,80 0,00 -20 812,80

Rural Development EAFRD investment - private beneficiaries 2019 KC Reasonableness of costs for public procurements directly awarded FLAT RATE 5,00 % EUR -84 014,02 -22 105,91 -61 908,11

Rural Development EAFRD investment - public beneficiaries 2019 KC Reasonableness of costs for public procurements directly awarded FLAT RATE 5,00 % EUR - 188 432,63 -49 580,71 - 138 851,92

Rural Development EAFRD Leader 2019 KC Reasonableness of costs for public procurements directly awarded FLAT RATE 5,00 % EUR -39 630,91 -10 427,75 -29 203,16

Rural Development EAFRD investment - private beneficiaries 2020 KC Reasonableness of costs for public procurements directly awarded FLAT RATE 5,00 % EUR -28 633,18 0,00 -28 633,18

Rural Development EAFRD investment - public beneficiaries 2020 KC Reasonableness of costs for public procurements directly awarded FLAT RATE 5,00 % EUR -27 531,65 0,00 -27 531,65

Rural Development EAFRD Leader 2020 KC Reasonableness of costs for public procurements directly awarded FLAT RATE 5,00 % EUR -18 508,47 0,00 -18 508,47

Rural Development EAFRD measures subject to IACS 2018 RD2 - FY 2018 - 'yellow card' on M13 ONE OFF EUR -8 416,11 - 168,36 -8 247,75

Rural Development EAFRD measures subject to IACS 2019 RD2 - FY 2019 - M10 - key control deficiency ONE OFF EUR - 371 845,71 -7 436,92 - 364 408,79

Rural Development EAFRD measures subject to IACS 2019 RD2 - FY 2019 - M13 - key control deficiency ONE OFF EUR - 891 351,29 -17 827,03 - 873 524,26

Rural Development EAFRD measures subject to IACS 2020 RD2 - FY 2020 - M10 - key control deficiency ONE OFF EUR - 369 093,05 0,00 - 369 093,05

Rural Development EAFRD measures subject to IACS 2020 RD2 - FY 2020 - M13 - key control deficiency ONE OFF EUR - 881 567,45 0,00 - 881 567,45

Rural Development EAFRD forestry measures 2020 RD2 - FY 2020 - M8.1 - double financing ONE OFF EUR -1 284,28 0,00 -1 284,28