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

AT Rural Development EAFRD measures subject to IACS 2016 Deficiency regarding active farmer status under Art. 9(2) of R.1307/2013 - EAFRD ONE OFF EUR – 7 474,30 0,00 – 7 474,30

Rural Development EAFRD measures subject to IACS 2017 Deficiency regarding active farmer status under Art. 9(2) of R.1307/2013 - EAFRD ESTIMATED BY PERCENTAGE 0,47 % EUR – 201 955,26 0,00 – 201 955,26

Total AT: EUR – 209 429,56 0,00 – 209 429,56

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

BE Certification 2016 Known error EARDF for FY 2016 ONE OFF EUR – 630 956,00 0,00 – 630 956,00

Certification 2016 MLE EARDF IACS FOR FY 2016 ESTIMATED BY AMOUNT EUR – 24 973,87 0,00 – 24 973,87

Certification 2016 MLE EARDF NON-IACS FOR FY 2016 ESTIMATED BY AMOUNT EUR – 430,80 0,00 – 430,80

Total BE: EUR – 656 360,67 0,00 – 656 360,67

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

DE Rural Development EAFRD Axis 4 LEADER (2007-2013) 2013 1a-Individual error in public procurement (File 2) - Calculated correction (10 %) ONE OFF EUR – 981,31 0,00 – 981,31

Rural Development EAFRD Axis 4 LEADER (2007-2013) 2014 1a-Individual error in public procurement (File 2) - Calculated correction (10 %) ONE OFF EUR – 1 552,36 0,00 – 1 552,36

Rural Development EAFRD Leader 2015 1b-Individual error in public procurement (File 2) - Calculated correction (10 %) ONE OFF EUR – 1 672,70 0,00 – 1 672,70

Rural Development EAFRD Axis 4 LEADER (2007-2013) 2010 2a-Individual error in public procurement (File 7) - Calculated correction (10 %) ONE OFF EUR – 2 568,80 0,00 – 2 568,80

Rural Development EAFRD Axis 4 LEADER (2007-2013) 2011 2a-Individual error in public procurement (File 7) - Calculated correction (10 %) ONE OFF EUR – 2 115,88 0,00 – 2 115,88

Rural Development EAFRD Axis 4 LEADER (2007-2013) 2012 2a-Individual error in public procurement (File 7) - Calculated correction (10 %) ONE OFF EUR – 902,46 0,00 – 902,46

Rural Development EAFRD Axis 4 LEADER (2007-2013) 2013 2a-Individual error in public procurement (File 7) - Calculated correction (10 %) ONE OFF EUR – 902,46 0,00 – 902,46

Rural Development EAFRD Axis 4 LEADER (2007-2013) 2014 2a-Individual error in public procurement (File 7) - Calculated correction (10 %) ONE OFF EUR – 1 216,80 0,00 – 1 216,80

Rural Development EAFRD Leader 2015 2a-Individual error in public procurement (File 7) - Calculated correction (10 %) ONE OFF EUR – 1 401,01 0,00 – 1 401,01

Rural Development EAFRD Axis 4 LEADER (2007-2013) 2014 3a-Deficiencies in administrative checks on public procurement FLAT RATE 3,00 % EUR – 69 095,14 0,00 – 69 095,14

Rural Development EAFRD Leader 2015 3b-Deficiencies in administrative checks on public procurement FLAT RATE 3,00 % EUR – 559 669,26 – 1 557,83 – 558 111,43

Rural Development EAFRD Leader 2016 3b-Deficiencies in administrative checks on public procurement FLAT RATE 3,00 % EUR – 365 056,56 – 6 266,59 – 358 789,97

Certification 2016 EAFRD IACS - audit case no 11 ONE OFF EUR – 607,28 0,00 – 607,28

Certification 2016 EAFRD IACS - audit case no 129 ONE OFF EUR – 16 831,09 0,00 – 16 831,09

Certification 2016 EAFRD IACS - audit case no 6 ONE OFF EUR – 477,71 0,00 – 477,71

Certification 2016 EAFRD IACS - audit case no 71 ONE OFF EUR – 119,73 0,00 – 119,73

Certification 2016 EAFRD non-IACS - audit case no 2 ONE OFF EUR – 35 831,00 0,00 – 35 831,00

Certification 2016 EAFRD non-IACS - audit case no 27 ONE OFF EUR – 4 396,50 0,00 – 4 396,50

Certification 2016 EAFRD non-IACS - audit case no 34 ONE OFF EUR – 1 432,51 0,00 – 1 432,51

Certification 2016 EAFRD non-IACS - audit case no 43 ONE OFF EUR – 23 887,00 0,00 – 23 887,00

Certification 2016 EAFRD non-IACS - audit case no 51 ONE OFF EUR – 848,29 0,00 – 848,29

Total DE: EUR – 1 091 565,85 – 7 824,42 – 1 083 741,43

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

ES Rural Development EAFRD investment - private beneficiaries 2016 Deficiencies in checks of the reasonableness of the costs for M123 (FY2016 transitional) FLAT RATE 5,00 % EUR – 2 229,43 0,00 – 2 229,43

Rural Development EAFRD investment - private beneficiaries 2015 Deficiencies in the evaluation of the reasonableness of the costs for M123 (FY 2015) FLAT RATE 5,00 % EUR – 126 999,41 0,00 – 126 999,41

Rural Development EAFRD investment - private beneficiaries 2015 Deficiencies in the evaluation of the reasonableness of the costs for M123 (FY2016) FLAT RATE 5,00 % EUR – 17 905,78 0,00 – 17 905,78

Certification 2016 EAFRD known errors ONE OFF EUR – 46 723,27 0,00 – 46 723,27

Rural Development EAFRD investment - private beneficiaries 2016 Insufficient quality of expost checks (M121) ONE OFF EUR – 33 740,92 0,00 – 33 740,92

Certification 2016 Known errors for EAFRD - EUR 56 200,38 ONE OFF EUR – 56 200,38 0,00 – 56 200,38

Certification 2016 MLE for EAFRD EUR 17 124,08 ESTIMATED BY AMOUNT EUR – 17 124,08 0,00 – 17 124,08

Certification 2016 random errors EAFRD ONE OFF EUR – 2 390,50 0,00 – 2 390,50

Rural Development EAFRD investment - private beneficiaries 2015 Verfication of the payment claim ONE OFF EUR – 91 814,57 0,00 – 91 814,57

Total ES: EUR – 395 128,34 0,00 – 395 128,34

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

FR Certification 2016 CEB/2017/046/FR - extrapolated error in EAFRD ESTIMATED BY AMOUNT EUR – 1 768,57 0,00 – 1 768,57

Certification 2016 CEB/2017/046/FR - known errors in EAFRD ONE OFF EUR – 27 977,00 0,00 – 27 977,00

Cross-compliance 2013 RD (SMR 1, 2, 5 not checked) FLAT RATE 2,00 % EUR – 532 897,40 – 489 608,41 – 43 288,99

Cross-compliance 2014 RD (SMR 1, 2, 5 not checked) FLAT RATE 2,00 % EUR – 668 690,92 0,00 – 668 690,92

Total FR: EUR – 1 231 333,89 – 489 608,41 – 741 725,48

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

GB Rural Development EAFRD investment - private beneficiaries 2015 Lack of audit trail in relation to in-situ visits - FY2015 - Measure 216 FLAT RATE 3,00 % EUR – 10 380,46 0,00 – 10 380,46

Rural Development EAFRD forestry measures 2015 Lack of audit trail in relation to in-situ visits - FY2015 - Measure 221. FLAT RATE 10,00 % EUR – 13 254,64 0,00 – 13 254,64

Rural Development EAFRD forestry measures 2015 Lack of audit trail in relation to in-situ visits - FY2015 - Measure 227. FLAT RATE 10,00 % EUR – 148 643,71 0,00 – 148 643,71

Rural Development EAFRD investment - private beneficiaries 2016 Lack of audit trail in relation to in-situ visits - FY2016 - Measure 216 paid under M04 of the new programming period. FLAT RATE 3,00 % EUR – 7 565,26 0,00 – 7 565,26

Rural Development EAFRD investment - private beneficiaries 2017 Lack of audit trail in relation to in-situ-visits - FY2017 - Measure 216 paid under M04 of the new programming period. FLAT RATE 3,00 % EUR – 726,75 0,00 – 726,75

Rural Development EAFRD measures subject to IACS 2016 M10: Lack of systematic cross-checks against animal databases to assess the requirement on livestock density and lack of livestock assessment on the spot - CY2015 FLAT RATE 10,00 % EUR – 476 492,21 0,00 – 476 492,21

Rural Development EAFRD measures subject to IACS 2016 M14: Lack of systematic cross-checks against animal databases to assess the requirement on livestock density, lack of livestock assessment on the spot and penalty system not compliant - CY2015 FLAT RATE 10,00 % EUR – 20 700,00 0,00 – 20 700,00

Rural Development EAFRD forestry measures 2016 M221/M08: Lack of administrative check regarding the income-foregone payments - CY2015 FLAT RATE 10,00 % EUR – 23 435,00 0,00 – 23 435,00

Rural Development EAFRD forestry measures 2017 M221/M08: Lack of administrative check regarding the income-foregone payments CY2016 FLAT RATE 10,00 % EUR – 23 435,00 0,00 – 23 435,00

Cross-compliance 2014 RD - CY 2014 - Deficient OTSC FLAT RATE 2,00 % EUR – 501 789,15 0,00 – 501 789,15

Cross-compliance 2015 RD - CY 2014 - Deficient OTSC FLAT RATE 2,00 % EUR – 397 720,77 0,00 – 397 720,77

Cross-compliance 2015 RD - CY 2015 - Deficient OTSC FLAT RATE 2,00 % EUR – 253 812,96 – 257,81 – 253 555,15

Cross-compliance 2016 RD - CY 2015 - Deficient OTSC FLAT RATE 2,00 % EUR – 410 094,33 0,00 – 410 094,33

Rural Development EAFRD investment - private beneficiaries 2015 Self-declaration for payments including VAT - FY2015 - Measure 216. ONE OFF EUR – 88 233,89 0,00 – 88 233,89

Total GB: EUR – 2 376 284,13 – 257,81 – 2 376 026,32

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

GR Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 LPIS weakness ONE OFF EUR – 2 397 552,06 0,00 – 2 397 552,06

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 LPIS weakness ONE OFF EUR – 805 546,96 0,00 – 805 546,96

Total GR: EUR – 3 203 099,02 0,00 – 3 203 099,02

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

HR Rural Development EAFRD measures subject to IACS 2016 Appropriate checks to ensure that application fulfil all eligibility criteria as laid down in the EU legislation and in the RDP of the Member State or region (M10 - M11 - CY2015 and 2016 - FY2016) ONE OFF EUR – 101 099,73 – 45 886,85 – 55 212,88

Clearance of Accounts - Financial Clearance 2016 Known error detected by CB in the context of financial clearance (EAFRD IACS) ONE OFF EUR – 53 125,78 0,00 – 53 125,78

Total HR: EUR – 154 225,51 – 45 886,85 – 108 338,66

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

HU Certification 2016 EAFRD - Financial error ONE OFF EUR – 50,02 0,00 – 50,02

Certification 2016 EAFRD - Known error ONE OFF EUR – 419 402,55 0,00 – 419 402,55

Rural Development EAFRD investment - private beneficiaries 2015 Incompliances with respect to the public procurement rules ESTIMATED BY PERCENTAGE 0,10 % EUR – 2 117,92 – 2 117,92 0,00

Rural Development EAFRD investment - public beneficiaries 2015 Incompliances with respect to the public procurement rules ESTIMATED BY PERCENTAGE 0,10 % EUR – 15 280,22 – 15 280,22 0,00

Rural Development EAFRD Measures with flat-rate support 2015 Incompliances with respect to the public procurement rules ESTIMATED BY PERCENTAGE 0,10 % EUR – 12 762,94 – 12 762,94 0,00

Rural Development EAFRD investment - private beneficiaries 2016 Incompliances with respect to the public procurement rules ESTIMATED BY PERCENTAGE 0,10 % EUR – 846,96 – 838,29 – 8,67

Rural Development EAFRD investment - public beneficiaries 2016 Incompliances with respect to the public procurement rules ESTIMATED BY PERCENTAGE 0,10 % EUR – 68 740,57 – 11 603,59 – 57 136,98

Rural Development EAFRD Measures with flat-rate support 2016 Incompliances with respect to the public procurement rules ESTIMATED BY PERCENTAGE 0,10 % EUR – 15 242,66 – 3 610,66 – 11 632,00

Rural Development EAFRD investment - private beneficiaries 2017 Incompliances with respect to the public procurement rules ESTIMATED BY PERCENTAGE 0,10 % EUR – 179,34 0,00 – 179,34

Rural Development EAFRD investment - public beneficiaries 2017 Incompliances with respect to the public procurement rules ESTIMATED BY PERCENTAGE 0,10 % EUR – 249,97 0,00 – 249,97

Rural Development EAFRD Measures with flat-rate support 2017 Incompliances with respect to the public procurement rules ESTIMATED BY PERCENTAGE 0,10 % EUR – 22,75 0,00 – 22,75

Total HU: EUR – 534 895,90 – 46 213,62 – 488 682,28

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

IE Certification 2016 FINANCIAL ERRORS DETECTED BY THE CB ONE OFF EUR – 289 762,08 0,00 – 289 762,08

Total IE: EUR – 289 762,08 0,00 – 289 762,08

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

IT Rural Development EAFRD measures subject to IACS 2016 Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 10 - Operation 10.1.1. FLAT RATE 2,00 % EUR – 16 181,19 0,00 – 16 181,19

Rural Development EAFRD measures subject to IACS 2017 Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 10 - Operation 10.1.1. FLAT RATE 2,00 % EUR – 15 722,34 0,00 – 15 722,34

Rural Development EAFRD measures subject to IACS 2016 Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 10 - Operation 10.1.2. FLAT RATE 2,00 % EUR – 11 965,46 0,00 – 11 965,46

Rural Development EAFRD measures subject to IACS 2017 Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 10 - Operation 10.1.2. FLAT RATE 2,00 % EUR – 11 626,16 0,00 – 11 626,16

Rural Development EAFRD measures subject to IACS 2016 Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 10 - Operation 10.1.3. FLAT RATE 2,00 % EUR – 2 414,45 0,00 – 2 414,45

Rural Development EAFRD measures subject to IACS 2017 Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 10 - Operation 10.1.3. FLAT RATE 2,00 % EUR – 2 345,98 0,00 – 2 345,98

Rural Development EAFRD measures subject to IACS 2016 Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 11 - Operation 11.1.1. FLAT RATE 2,00 % EUR 0,00 0,00 0,00

Rural Development EAFRD measures subject to IACS 2017 Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 11 - Operation 11.1.1. FLAT RATE 2,00 % EUR – 806,75 0,00 – 806,75

Rural Development EAFRD measures subject to IACS 2016 Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 11 - Operation 11.2.1. FLAT RATE 2,00 % EUR 0,00 0,00 0,00

Rural Development EAFRD measures subject to IACS 2017 Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 11 - Operation 11.2.1. FLAT RATE 2,00 % EUR – 1 666,15 0,00 – 1 666,15

Rural Development EAFRD measures subject to IACS 2016 Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 13 - Operation 13.1.1. FLAT RATE 2,00 % EUR – 56 267,29 0,00 – 56 267,29

Rural Development EAFRD measures subject to IACS 2017 Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 13 - Operation 13.1.1. FLAT RATE 2,00 % EUR – 26 678,19 0,00 – 26 678,19

Total IT: EUR – 145 673,96 0,00 – 145 673,96

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

PL Certification 2015 Financial errors in the EAFRD non-IACS population ONE OFF EUR – 10 244,55 0,00 – 10 244,55

Total PL: EUR – 10 244,55 0,00 – 10 244,55

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

PT Rural Development EAFRD Axis 4 LEADER (2007-2013) 2014 1-Measure 413 (sub-measures 311, 312, 313): ineligible costs for jobs to be created/maintained ONE OFF EUR – 467 842,77 0,00 – 467 842,77

Rural Development EAFRD Leader 2015 1-Measure 413 (sub-measures 311, 312, 313): ineligible costs for jobs to be created/maintained ONE OFF EUR – 1 212 190,33 0,00 – 1 212 190,33

Rural Development EAFRD Leader 2016 1-Measure 413 (sub-measures 311, 312, 313): ineligible costs for jobs to be created/maintained ONE OFF EUR – 94 360,25 0,00 – 94 360,25

Rural Development EAFRD Axis 4 LEADER (2007-2013) 2014 2-Measure 413 (sub-measures 311, 312, 313, 323): deficiencies in checks on the reasonableness of costs FLAT RATE 100,00 % EUR – 301 512,95 0,00 – 301 512,95

Rural Development EAFRD Leader 2015 2-Measure 413 (sub-measures 311, 312, 313, 323): deficiencies in checks on the reasonableness of costs FLAT RATE 100,00 % EUR – 248 459,07 0,00 – 248 459,07

Rural Development EAFRD Leader 2016 2-Measure 413 (sub-measures 311, 312, 313, 323): deficiencies in checks on the reasonableness of costs FLAT RATE 100,00 % EUR – 57 404,70 0,00 – 57 404,70

Certification 2015 Clearance of accounts decision for financial year 2015 and Clearance of EAFRD accounts decision related to the last execution year (16.10.2014-31.12.2015) in respect of the 2007-2013 programming period. ONE OFF EUR – 15 000,61 0,00 – 15 000,61

Cross-compliance 2014 correction RD CY 2013 FLAT RATE 5,00 % EUR 10 380,28 0,00 10 380,28

Cross-compliance 2014 correction RD CY 2014 FLAT RATE 5,00 % EUR 22 589,96 0,00 22 589,96

Cross-compliance 2015 correction RD CY 2014 FLAT RATE 5,00 % EUR 98 204,04 0,00 98 204,04

Cross-compliance 2015 correction RD CY 2015 FLAT RATE 5,00 % EUR 33 486,89 0,00 33 486,89

Cross-compliance 2016 correction RD CY 2015 FLAT RATE 5,00 % EUR 90 178,07 0,00 90 178,07

Certification 2016 EAFRD - Clearance of accounts decision related to the last execution year (Q5 - 16.10.2014-31.12.2015) in respect of the 2007-2013 programming period. ONE OFF EUR – 3 041 420,01 – 9 024,71 – 3 032 395,30

Certification 2015 Expenditure declared in the last execution year for Rural Development measure 511 which was not declared in the financial year when the actual payment was made ESTIMATED BY AMOUNT EUR – 939 516,00 0,00 – 939 516,00

Certification 2016 Extrapolated error for the 5th quarter (Q5 - 16.10.2015-31.12.2015) of the last execution year for the EAFRD non-IACS population (EUR 63 248,59 ) ESTIMATED BY AMOUNT EUR – 63 248,59 – 21 747,68 – 41 500,91

Cross-compliance 2014 RD - CY 2013 - Deficient checks of SMRs 2, 7, 8, 9, 11, 12, 16-18 - Missing GAEC ‘Crop rotation’ - Tolerances and leniency of the sanctioning system FLAT RATE 5,00 % EUR – 129 966,15 0,00 – 129 966,15

Cross-compliance 2014 RD - CY 2014 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Missing GAEC ‘Crop rotation’ - Tolerances and leniency of the sanctioning system FLAT RATE 5,00 % EUR – 204 951,05 0,00 – 204 951,05

Cross-compliance 2015 RD - CY 2014 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Missing GAEC ‘Crop rotation’ - Tolerances and leniency of the sanctioning system FLAT RATE 5,00 % EUR – 220 275,94 – 881,07 – 219 394,87

Cross-compliance 2015 RD - CY 2015 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Tolerances and leniency of the sanctioning system FLAT RATE 5,00 % EUR – 24 809,88 – 164,16 – 24 645,72

Cross-compliance 2016 RD - CY 2015 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Tolerances and leniency of the sanctioning system FLAT RATE 5,00 % EUR – 1 626 056,75 0,00 – 1 626 056,75

Certification 2015 The MLE for Q1-Q4 EAFRD population ESTIMATED BY AMOUNT EUR – 2 849 591,00 – 257 376,75 – 2 592 214,25

Total PT: EUR – 11 241 766,81 – 289 194,37 – 10 952 572,44

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

RO Rural Development EAFRD Investment - public beneficiaries 2014 Several non-compliances with the legal framework on Public Procurement ESTIMATED BY PERCENTAGE 2,44 % EUR – 3 923 959,54 0,00 – 3 923 959,54

Rural Development EAFRD investment - private beneficiaries 2015 Several non-compliances with the legal framework on Public Procurement ESTIMATED BY PERCENTAGE 2,44 % EUR – 3 280 175,58 0,00 – 3 280 175,58

Rural Development EAFRD investment - public beneficiaries 2015 Several non-compliances with the legal framework on Public Procurement ESTIMATED BY PERCENTAGE 2,44 % EUR – 2 755 091,05 0,00 – 2 755 091,05

Rural Development EAFRD Measures with flat-rate support 2015 Several non-compliances with the legal framework on Public Procurement ESTIMATED BY PERCENTAGE 2,44 % EUR – 260 292,18 0,00 – 260 292,18

Rural Development EAFRD investment - private beneficiaries 2016 Several non-compliances with the legal framework on Public Procurement ESTIMATED BY PERCENTAGE 2,44 % EUR – 683 995,90 0,00 – 683 995,90

Rural Development EAFRD investment - public beneficiaries 2016 Several non-compliances with the legal framework on Public Procurement ESTIMATED BY PERCENTAGE 2,44 % EUR – 452 827,98 0,00 – 452 827,98

Rural Development EAFRD Measures with flat-rate support 2016 Several non-compliances with the legal framework on Public Procurement ESTIMATED BY PERCENTAGE 2,44 % EUR – 115 226,97 0,00 – 115 226,97

Total RO: EUR – 11 471 569,20 0,00 – 11 471 569,20

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

SE Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2012 absence of double financing verifications FLAT RATE 10,00 % EUR – 65 461,21 – 21 733,12 – 43 728,09

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2013 absence of double financing verifications FLAT RATE 10,00 % EUR – 620 898,88 – 15 648,02 – 605 250,86

Rural Development EAFRD Investment - public beneficiaries 2014 absence of double financing verifications FLAT RATE 10,00 % EUR – 291 505,90 – 86 612,45 – 204 893,45

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2013 absence of verification of the costs claims ONE OFF EUR – 6 970,99 0,00 – 6 970,99

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2012 absence of verification of the SME criteria and deficiencies in the application of selection criteria and in the assessment of costs reasonableness FLAT RATE 10,00 % EUR – 55 086,77 – 18 288,81 – 36 797,96

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2013 absence of verification of the SME criteria and deficiencies in the application of selection criteria and in the assessment of costs reasonableness FLAT RATE 10,00 % EUR – 363 222,29 0,00 – 363 222,29

Rural Development EAFRD Investment - private beneficiaries 2014 absence of verification of the SME criteria and deficiencies in the application of selection criteria and in the assessment of costs reasonableness FLAT RATE 10,00 % EUR – 245 246,39 – 72 867,78 – 172 378,61

Rural Development EAFRD investment - private beneficiaries 2015 absence of verification of the SME criteria and deficiencies in the application of selection criteria and in the assessment of costs reasonableness FLAT RATE 10,00 % EUR – 64 295,86 0,00 – 64 295,86

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2008 absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness FLAT RATE 10,00 % EUR – 751,03 0,00 – 751,03

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2009 absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness FLAT RATE 10,00 % EUR – 320,70 0,00 – 320,70

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2011 absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness FLAT RATE 10,00 % EUR – 2 236,29 – 67,59 – 2 168,70

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2012 absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness FLAT RATE 10,00 % EUR – 113 768,81 – 37 771,25 – 75 997,56

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2013 absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness FLAT RATE 10,00 % EUR – 472 874,38 0,00 – 472 874,38

Rural Development EAFRD Investment - private beneficiaries 2014 absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness FLAT RATE 10,00 % EUR – 347 992,77 – 103 395,86 – 244 596,91

Rural Development EAFRD Measures with flat-rate support 2015 absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness FLAT RATE 10,00 % EUR – 283 956,93 0,00 – 283 956,93

Rural Development EAFRD Axis 1 (2007-2013) 2007 deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness FLAT RATE 5,00 % EUR – 2 143,59 0,00 – 2 143,59

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2012 deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness FLAT RATE 5,00 % EUR – 131 152,67 – 87 085,37 – 44 067,30

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2013 deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness FLAT RATE 5,00 % EUR – 1 241 577,53 – 2 978,52 – 1 238 599,01

Rural Development EAFRD Investment - private beneficiaries 2014 deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness FLAT RATE 5,00 % EUR – 750 589,53 – 442 938,45 – 307 651,08

Rural Development EAFRD Investment - public beneficiaries 2014 deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness FLAT RATE 5,00 % EUR – 845 717,03 – 499 075,16 – 346 641,87

Rural Development EAFRD investment - private beneficiaries 2015 deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness FLAT RATE 5,00 % EUR – 264 235,27 0,00 – 264 235,27

Rural Development EAFRD investment - public beneficiaries 2015 deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness FLAT RATE 5,00 % EUR – 1 632 649,18 28 498,30 – 1 661 147,48

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2008 deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness FLAT RATE 5,00 % EUR – 681,88 0,00 – 681,88

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2010 deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness FLAT RATE 5,00 % EUR – 490,86 0,00 – 490,86