TABLE OF CONTENTS

1........... SUMMARY OF THE AUDIT ON MANAGEMENT AND CONTROL SYSTEMS SET UP BY THE MEMBER STATES AND CARRIED OUT ON BEHALF OF THE COMMISSION, AND SUMMARY OF THE OUTCOME OF AUDITS ON EFF ASSISTANCE CARRIED OUT BY THE MEMBER STATES........................................................................................................................ 4

1.1........ European Commission audits in 2013 for the EFF....................................................... 4

1.2........ Member State audits in 2013 for the EFF.................................................................... 5

2........... ANALYSIS PER MEMBER STATE......................................................................... 8

3........... FINANCIAL TABLES............................................................................................. 20

COMMISSION STAFF WORKING DOCUMENT

Accompanying the document

REPORT FROM THE COMMISSION

SEVENTH ANNUAL REPORT ON IMPLEMENTATION OF THE EUROPEAN FISHERIES FUND (2013)

1. SUMMARY OF THE AUDIT ON MANAGEMENT AND CONTROL SYSTEMS SET UP BY THE MEMBER STATES AND CARRIED OUT ON BEHALF OF THE COMMISSION, AND SUMMARY OF THE OUTCOME OF AUDITS ON EFF ASSISTANCE CARRIED OUT BY THE MEMBER STATES

1.1. European Commission audits in 2013 for the EFF

In 2013, DG MARE’s audit strategy for the European Fisheries Fund (EFF) consisted of three enquiries: 1) review of the work carried out by the audit authorities in Member States[1]; 2) audits on accounts of recoveries (kept by certifying authorities), and 3) audits to bridge the assurance gap covering compliance of the managing authorities or their intermediate bodies with certain key requirements[2].

As shown in Table 1, nine audits were carried out in 2013 reviewing the work of the audit authorities for seven operational programmes. These audits indicate that reliance can be placed on the opinions of these seven audit authorities. One audit authority was classified under category 1 (works well; minor improvements are needed) and six were classified under category 2 (works, but some improvements are needed). From the three audits on accounts of recoveries, national systems were considered to be in category 1 for one Member State and in category 2 for two Member States. The ‘bridging the assurance gap’ audits in two Member States led to the following results: one management and control system of the audited bodies was classified as category 2; and the other one as category 3 (works partially; substantial improvements are needed).

Recommendations were addressed to the national authorities concerned as necessary, requiring the implementation of corrective measures.

Table 1

Audit date || Member State || CCI || Type || Assurance level

12-14/2/2013 || Spain (Galicia) || 2007ES14FPO001 || Review AA (module 3) || Cat.2

5-7/3/2013 & 9-12/4/2013 || Germany (Bremen) || 2007DE14FPO001 || Review AA (modules 3-4) || Cat.2

15-19/4/2013 & 10-14/6/2013 || Sweden || 2007SE14FPO001 || Review AA (modules 3-4) || Cat.2

23-31/5/2013 || Romania || 2007RO14FPO001 || BtAG (MA) || Cat.3

3-6/6/2013 || Belgium || 2007BE14FPO001 || Review AA (modules 3-4) || Cat.2

3-5/7/2013 || France || 2007FR14FPO001 || Recoveries CA || Cat.2

15-18/7/2013 & 16-20/9/2013 || United Kingdom || 2007UK14FPO001 || Review AA (modules 3-4) || Cat.2

9-19/9/2013 || Austria || 2007AU14FPO001 || Review AA (modules 3-4) || Cat.2

30/9-3/10/2013 & 11-15/11/2013 || Spain (Central State Administration) || 2007ES14FPO001 || Review AA (modules 3-4) || Cat.2

11-15/11/2013 || Italy (Puglia) || 2007IT14FPO001 || BtAG (MA) || Cat.2

19-22/11/2013 || Czech Republic || 2007CZ14FPO001 || Recoveries CA || Cat.2

19-20/11/2013 || Ireland || 2007IE14FPO001 || Review AA (modules 3 & 4) || Cat.1

25-29/11/2013 || Spain (Andalusia) || 2007ES14FPO001 || Review AA (module 3) || Cat.2

27-29/11/2013 || Germany || 2007DE14FPO001 || Recoveries CA || Cat.1

1.2. Member State audits in 2013 for the EFF

In 2013, the Commission received 93 system audit reports submitted by 23 Member States (pursuant to Article 61(1) (a) EFF Regulation). Table 2 includes a summary of the authorities covered by these audits and the assurance level provided by the assessment of the effectiveness of the key requirements and the overall audit opinion mentioned in the reports.

For 35 reports, the assurance level was category 1, meaning that the audited system works well and only minor improvements would be needed. For 52 reports, the level was category 2, meaning that the system works but some improvements are needed. For six reports, the level was category 3, i.e. the system works partially and substantial improvements are needed[3].

All Member States also submitted an annual control report and opinion (pursuant to Art.61(1) (e) EFF). As shown in the last column of Table 2, for 17 cases the audit opinion was unqualified, whereas for the remaining nine cases a qualified opinion was given. The audit opinions are based on the results of both the system audits and the audits of operations (pursuant to Art.61(1) (b) EFF).

The results of DG MARE’s analysis of these reports are taken into account for the overall assurance to be provided in the Annual Activity Report, signed by the Director-General.

Table 2: Summary of the audits on EFF assistance carried out by the Member States in 2013

Member State || CCI || Number of system audit reports received[4] || Authority covered[5] || Assurance level || Annual control report ||

|| || MA || CA || IB || 1 || 2 || 3 || 4 || Audit opinion (U/Q)[6] ||

Austria || 2007AT14FPO001 || 1 || X || X || X || 1 || || || || U ||

Belgium || 2007BE14FPO001 || 2 || X || X || || 1 || 1 || || || Q ||

Bulgaria || 2007BG14FPO001 || 1 || || X || || || 1 || || || U ||

Cyprus || 2007CY14FPO001 || - || || || || || || || || U ||

Czech Republic || 2007CZ14FPO001 || - || || || || || || || || Q ||

Germany || 2007DE14FPO001 || 11 || X || X || X || 9 || 2 || || || U ||

Denmark || 2007DK14FPO001 || 1 || X || || X || || || 1 || || U ||

Estonia || 2007EE14FPO001 || 2 || X || X || X || || 2 || || || Q ||

Spain || 2007ES14FPO001 || 16 || X || X || X || 7 || 9 || || || Q ||

Finland || 2007FI14FPO001 || 4 || X || X || X || || 4 || || || U ||

France || 2007FR14FPO001 || 1 || X || X || || || 1 || || || U ||

Greece || 2007GR14FPO001 || 9 || || || X || 4 || 5 || || || U ||

Hungary || 2007HU14FPO001 || 1 || X || X || X || 1 || || || || U ||

Ireland || 2007IE14FPO001 || - || || || || || || || || U ||

Italy || 2007IT14FPO001 || 4 || X || X || || || 4 || || || U ||

Lithuania || 2007LT14FPO001 || 3 || X || X || X || 3 || || || || U ||

Latvia || 2007LV14FPO001 || 3 || X || X || X || 3 || || || || U ||

Malta || 2007MT14FPO001 || 5 || X || X || X || 2 || 2 || 1 || || U ||

Netherlands || 2007NL14FPO001 || 2 || X || X || || || || 2 || || Q ||

Poland || 2007PL14FPO001 || 1 || X || X || X || || 1 || || || U ||

Portugal || 2007PT14FPO001 || 5 || X || X || X || || 5 || || || Q ||

Romania || 2007RO14FPO001 || 1 || X || X || X || || 1 || || || Q ||

Sweden || 2007SE14FPO001 || 5 || X || X || X || 1 || 4 || || || Q ||

Slovenia || 2007SI14FPO001 || 1 || X || || || 1 || || || || U ||

Slovakia || 2007SK14FPO001 || 1 || X || || X || || 1 || || || U ||

United Kingdom || 2007UK14FPO001 || 13 || X || || X || 2 || 9 || 2 || || U ||

TOTAL || 93 || || || || 35 || 52 || 6 || || ||

2. ANALYSIS PER MEMBER STATE

Belgium

The EFF operational programme (OP) covers the entire territory of Belgium, which is designated as a non-convergence region (except Hainaut, which is phasing out).

EFF funds allocated to Belgium for the period 2007-2013 amount to EUR 26 261 648, which represents 0.61 % of the total EFF allocation for the Union.

Total public contribution amounts to EUR 48 239 502.

Allocation between priority axes in the OP by 31.12.2013:

54.3 % for axis 1, 3.0 % for axis 2, 32.4 % for axis 3, 7.2 % for axis 4 and 3.0 % for axis 5.

Main implementation aspects:

By the end of 2013, 90.9 % of the original EFF total amount had been committed and 59.0 % was certified.

In 2013, an EFF amount of EUR 1 459 847 was committed by the Member State ( 6 % of the total allocation) and EUR 3 312 273 was certified to the Commission.

Bulgaria

The OP covers the entire territory of Bulgaria, which is designated as a convergence region.

EFF funds allocated to Bulgaria for the period 2007-2013 amounted to EUR 80 009 708, which represents 1.85 % of the total EFF allocation for the Union. Following the EFF decommitment at the end of 2013, this amount was reduced to EUR 75 876 747.

Total public contribution was initially EUR 106 679 611 which, following the various decommitments, dropped to EUR 101 168 996 at the end of 2013.

Allocation between priority axes in the OP by 31.12.2013:

7.9 % for axis 1, 47.4 % for axis 2, 18.4 % for axis 3, 20.9 % for axis 4 and 5.3 % for axis 5.

Main implementation aspects:

Automatic decommitment at the end of 2013: EUR 3 568 501 in convergence regions. This represents 27.27 % of the 2011 annual allocation and 4.70 % of the total EFF allocation.

By the end of 2013, 39.7 % of the original EFF total amount (34 033 416.82) had been committed and a total of EUR 37 761 312.17 was certified.

In 2013, a total amount of EUR 9 633 705 (12 % of the original allocation) was committed from EFF by the Member State and EUR 8 945 877 was certified.

A modification of the OP was enforced with the Commission Decision C(2013) 9036 of 06/12/2013. In 2013 Bulgaria showed better progress in implementation of the OP, which translated into higher commitments at national level but the payment rates remained low. Particularly good progress was made under Axis 4 in the second half of 2013, which accelerated the entire implementation of this axis by both FLAGs and the management authority.

Nevertheless, successive administrative changes in the EFF management authority influenced the overall implementation of the programme.

Czech Republic

The OP covers the entire territory of the Czech Republic with the exception of Prague region, and it is designated as a convergence region.

EFF funds allocated to the Czech Republic for the period 2007-2013 amount to EUR 27 106 675, which represents 0.63 % of the total EFF allocation for the Union.

Total public contribution amounts to EUR 36 142 234.

Allocation between priority axes in the OP by 31.12.2013:

53.2 % for axis 2, 41.8 % for axis 3, and 5.0 % for axis 5.

Main implementation aspects:

According to the results of an audit carried out by DG MARE in January 2013 and the follow-up actions taken until December 2013, the overall effectiveness of the management and control system is classified in category 3: ‘ Works partially; substantial improvements are needed ‘. An action plan to improve the system and to correct the main deficiencies has been drawn up and is gradually being implemented.

By the end of 2013, 85.8 % of the original EFF total amount had been committed and 58.0 % was certified.

In 2013, an EFF amount of EUR 2 237 398 was committed by the Member State ( 8 % of the total allocation) but no EFF-related expenditure was certified to the Commission.

Denmark

The OP covers the entire territory of Denmark, which is designated as a non-convergence region.

EFF funds allocated to Denmark for the period 2007-2013 amount to EUR 133 675 169, which represents 3.1 % of the total EFF allocation for the Union.

Total public contribution amounts to EUR 238 840 272.

Allocation between priority axes in the OP by 31.12.2013:

24.7 % for axis 1, 17.4 % for axis 2, 43.4 % for axis 3, 11.9 % for axis 4 and 2.6 % for axis 5.

Main implementation aspects:

By the end of 2013, 89.3 % of the original EFF total amount had been committed and 53.3 % was certified.

In 2013, an EFF amount of EUR 16 831 794 was committed by the Member State ( 13 % of the total allocation) and EUR 8 788 643 was certified to the Commission.

Germany

The OP covers the entire territory of Germany, with the exception of the Länder Hamburg, Hesse, Rhineland-Palatinate and Saarland. The Länder Brandenburg, Mecklenburg-West Pomerania, Saxony, Saxony-Anhalt, Thuringia and the region of Luneburg in Lower Saxony are designated as convergence regions and the rest of the Länder as non-convergence regions.

EFF funds allocated to Germany for the period 2007-2013 amount to EUR 155 865 417, which represents 3.6 % of the total EFF allocation for the Union.

Total public contribution amounts to EUR 228 589 168.

Allocation between priority axes in the OP by 31.12.2013:

2.3 % for axis 1, 29.5 % for axis 2, 49.8 % for axis 3, 16.1 % for axis 4 and 2.4 % for axis 5.

Main implementation aspects:

Automatic decommitment at the end of 2013: EUR 4 837 406 in convergence regions, representing 35 % of the annual allocation; and EUR 4 206 612 in non-convergence regions, which represents 49 % of the annual allocation.

By the end of 2013, 65.0 % of the original EFF total amount had been committed and 45.0 % was certified.

In 2013, an EFF amount of EUR 15 609 180, was committed by the Member State ( 10 % of the total allocation) and EUR 11 743 641 was certified to the Commission.

Estonia

The OP covers the entire territory of Estonia, which is designated as a convergence region.

EFF funds allocated to Estonia for the period 2007-2013 amount to EUR 84 568 039, which represents 2.0 % of the total EFF allocation for the Union.

Total public contribution amounts to EUR 112 757 386.

Allocation between priority axes in the OP by 31.12.2013:

18.0 % for axis 1, 29.1 % for axis 2, 25.1 % for axis 3, 22.8 % for axis 4 and 5.0 % for axis 5.

Main implementation aspects:

Since exchanges between the Commission and the Member State throughout much of the year failed to provide sufficient assurance about the eligibility of some expenditure certified under Article 25(2), payments to Estonia for the EFF related to this expenditure were interrupted in 2013.

By the end of 2013, 59.4 % of the original EFF total amount had been committed and 58.0 % was certified.

In 2013, an EFF amount of EUR 11 117 908 was committed by the Member State ( 13 % of the total allocation) and EUR 12 327 716 was certified to the Commission.

Ireland

The Irish OP covers the entire country, which is designated as a non-convergence region.

EFF funds allocated to Ireland for the period 2007-2013 amount to EUR 42 266 603, which represents 0.98 % of the total EFF allocation for the Union.

Total public contribution amounts to EUR 65 681 039.

Allocation between priority axes in the OP by 31.12.2013:

70.8 % for axis 1, 14.8 % for axis 2, 11.9 % for axis 3, 1.9 % for axis 4 and 0.6 % for axis 5.

Main implementation aspects:

There was no automatic decommitment at the end of 2013.

By the end of 2013, 82 % of the original EFF total amount had been committed and 65 % was certified.

In 2013, an EFF amount of EUR 2 836 691 was committed by Ireland (representing 6.71 % of the total EFF allocation) but no new expenditure was certified to the Commission.

Greece

The OP covers the whole territory of Greece (the regions of Sterea Ellada and South Aegean are non-convergence regions while the rest of the country is a convergence region).

EFF funds allocated to Greece for the period 2007-2013 amount to EUR 207 832 237 (EUR 176 836 728 for the 11 convergence regions and EUR 30 995 509 for the two non-convergence regions), which represents 4.83 % of the total EFF allocation for the Union.

Total public contribution amounts to EUR 274 105 143.

Allocation between priority axes in the OP by 31.12.2013:

37.2 % for axis 1, 28.7 % for axis 2, 15.6 % for axis 3, 16.02 % for axis 4 and 2.5 % for axis 5.

Main implementation aspects:

The OP has made significant progress in terms of its implementation both at operational and financial level. The increase in the absorption rate at EU payment level, currently amounting to 59.48 %, is also related to the use of the provisions under Regulation (EU) No 387/2012 allowing for a 10 % top-up since the date (11 May 2010) the Intercreditor Agreement and the Loan Facility Agreement for Greece entered into force.

By the end of 2013, 76 % of the original EFF total amount had been committed and 57 % was certified.

In 2013, an EFF amount of EUR 23 135 519.54 was committed by Greece (11.13 % of the total allocation) and EUR 22 422 581.23 was certified to the Commission.

Spain

The Spanish OP covers Galicia, Castilla-La Mancha, Extremadura, Andalucia, Principado de Asturias, Region de Murcia, and Ciudades autonomas de Ceuta y Melilla as convergence regions and the rest of the country as a non-convergence region.

EFF funds allocated to Spain for the period 2007-2013 amount to EUR 1 131 890 912, which represents 26 % of the total EFF allocation for the Union.

Total public contribution amounts to EUR 2 115 720 056.

Allocation between priority axes in the OP by 31.12.2013

41.9 % for axis 1, 28.9 % for axis 2, 22.8 % for axis 3, 4.7 % for axis 4 and 1.7 % for axis 5

Main implementation aspects:

Automatic decommitment at the end of 2013: EUR 14 889 506 in convergence regions. This represents 11 % of the annual allocation.

A reservation was placed on the management and control systems for the Spanish EFF programme due to the cumulative error rate of 3.65 %.

By the end of 2013, 74.9 % of the original EFF total amount had been committed and 52.9 % was certified.

In 2013, an EFF amount of EUR 294 451 506 was committed by the Member State (26 % of the total allocation) and EUR 134 445 105 was certified to the Commission.

France

The OP covers four convergence regions, Guadeloupe, Guyane, Martinique and Réunion (the outermost regions), and the rest of the country is designated as a non-convergence region.

EFF funds allocated to France for the period 2007-2013 amount to EUR 215 649 754 (EUR 33 847 013 for convergence regions and EUR 181 802 741 for non-convergence region)[7], which represents 5 % of the total EFF allocation for the Union.

Total public contribution amounts to EUR 572 395 780 .

Allocation between priority axes in the OP by 31.12.2013: 32.8 % for axis 1, 20 % for axis 2, 43.9 % for axis 3, 3 % for axis 4 and 0.8 % for axis 5.

Main implementation aspects:

By the end of 2013, 67 % of the EFF amount had been committed and 49.8 % certified to the Commission.

In 2013, France committed EUR 18 928 million of the EFF (8.8 % of the total allocation) and certified EUR 27 792 million to the Commission.

Croatia

Following the accession of Croatia to the EU on 1 July 2013, an EFF operational programme was submitted on 31 October 2013.

The Croatian OP as approved by the Commission on 19 December 2013 covers the entire territory of the country, which is designated as a convergence region.

EFF funds allocated to Croatia for the period 2007-2013 amount to EUR 8 700 000, which represents 0.20 % of the total EFF allocation for the Union.

The total public contribution amounts to EUR 11 600 000.

Allocation between priority axes: 51.8 % for axis 1, 43.2 % for axis 2 and 5 % for axis 5.

Overall assessment: The OP was successfully approved at the end of the year. thus paving the way for actual implementation. A pre-financing payment of EUR 1 740 000 representing 20 % of the EFF contribution was executed during the reporting year.

By the end of 2013, no funds had been committed by the Member State and therefore no expenditure was certified to the Commission.

Italy

The OP covers Basilicata, Calabria, Campania, Puglia and Sicily as convergence regions and the rest of the country as a non-convergence region.

EFF funds allocated to Italy for the period 2007-2013 amount to EUR 424 342 854, which represents 9.9 % of the total EFF allocation for the Union

Total public contribution amounts to EUR 848 685 708.

Allocation between priority axes in the OP by 31.12.2013:

38.6 % for axis 1, 26.1 % for axis 2, 22.9 % for axis 3, 7.4 % for axis 4 and 5 % for axis 5

Main implementation aspects:

Automatic decommitment at the end of 2013: EUR 9 913 548 in the convergence region and EUR 368 311 in non-convergence regions. This represents 21 % of the annual allocation in the convergence region and 2.3 % of the annual allocation in non-convergence regions.

The ongoing economic crisis is delaying the implementation of investment measures, mainly under axes 2, 3 and 4.

By the end of 2013, 75.7 % of the original EFF total amount had been committed and 53.6 % was certified.

In 2013, an EFF amount of EUR 47 606 676 was committed by the Member State ( 11 % of the total allocation) and EUR 48 982 434 was certified to the Commission.

Cyprus

The OP covers the entire territory of the Republic of Cyprus, which is designated as a non-convergence region.

EFF funds allocated to the Republic of Cyprus for the period 2007-2013 amount to EUR 19 724 418, which represents 0.46 % of the total EFF allocation for the Union.

Total public contribution amounts to EUR 36 148 836.

Allocation between priority axes in the OP by 31.12.2013:

39.5 % for axis 1, 10.1 % for axis 2, 42.7 % for axis 3, 5.1 % for axis 4 and 2.5 % for axis 5.

Main implementation aspects:

In 2013, the OP was modified in terms of its financial table (Commission Decision C (2013)9330 of 13.12.2013) for reasons related to the exceptional financial circumstances that the Republic of Cyprus has faced, in the context of an economic adjustment programme signed on 26 April 2013.

By the end of 2013, 103.97 % of the original EFF total amount had been committed and 79 % was certified.

In 2013, an EFF amount of EUR 3 897 952 was committed by the Republic of Cyprus (19.8 % of the total allocation) and EUR 2 709 819.1 was certified to the Commission.

Latvia

The OP covers the entire territory of Latvia, which is designated as a convergence region.

EFF funds allocated to Latvia for the period 2007-2013 amount to EUR 125 015 563, which represents 2.9 % of the total EFF allocation for the Union.

Total public contribution amounts to EUR 166 687 419.

Allocation between priority axes in the OP by 31.12.2013:

21.0 % for axis 1, 41.9 % for axis 2, 24.2 % for axis 3, 9.0 % for axis 4 and 4.0 % for axis 5.

Main implementation aspects:

By the end of 2013, 95.1 % of the original EFF total amount had been committed and 67.9 % was certified.

In 2013, an EFF amount of EUR 17 772 668 was committed by the Member State ( 14 % of the total allocation) and EUR 16 013 282 was certified to the Commission.

Lithuania

The OP covers the entire territory of Lithuania, which is designated as a convergence region.

EFF funds allocated to Lithuania for the period 2007-2013 amount to EUR 54 713 408, which represents 1.3 % of the total EFF allocation for the Union.

Total public contribution amounts to EUR 71 980 532.

Allocation between priority axes in the OP by 31.12.2013:

8.9 % for axis 1, 56.3 % for axis 2, 17.7 % for axis 3, 4.9 % for axis 4 and 4.9 % for axis 5.

Main implementation aspects:

By the end of 2013, 89.4 % of the original EFF total amount had been committed and 58.7 % was certified.

In 2013, an EFF amount of EUR 1 369 738 was committed by the Member State ( 3 % of the total allocation) and EUR 11 169 513 was certified to the Commission.

Hungary

The Hungarian OP covers Budapest area (Közép-Magyarország) as a non-convergence region and the rest of the country as a convergence region.

EFF funds allocated to Hungary for the period 2007-2013 amount to EUR 34 850 860, which represents 0.81 % of the total EFF allocation for the Union.

Total public contribution amounts to EUR 46 678 241.

Allocation between priority axes in the OP by 31.12.2013:

86.9 % for axis 2, 7.2 % for axis 3 and 5.9 % for axis 5.

Main implementation aspects:

By the end of 2013, 79.5 % of the original EFF total amount had been committed and 59.8 % was certified.

In 2013, an EFF amount of EUR 4 199 471 was committed by the Member State ( 12 % of the total allocation) and EUR 4 276 740 was certified to the Commission.

Malta

The OP covers the territory of the Maltese islands, which falls entirely under the category of ‘convergence region’.

EFF funds allocated to Malta for the period 2007-2013 amount to EUR 8 372 329, which represents 0.19 % of the total EFF allocation for the Union.

Total public contribution amounts to EUR 11 163 103.

Allocation between priority axes in the OP by 31.12.2013:

35.1 % for axis 1, 10.9 % for axis 2, 47.6 % for axis 3 and 6.5 % for axis 5

Main implementation aspects:

There was no automatic decommitment at the end of 2013.

By the end of 2013, Malta had committed EUR 5 204 423.47 (62.2 %) and certified EUR 4 708 851.90 (56.2 %) of EFF expenditure amounting to EUR 1 172 126.06.

The Netherlands

The OP covers the entire territory of the Netherlands, which is designated as a non-convergence region.

EFF funds allocated to the Netherlands for the period 2007-2013 amount to EUR 48 578 417, which represents 1.1 % of the total EFF allocation for the Union.

Total public contribution amounts to EUR 120 578 417.

Allocation between priority axes in the OP by 31.12.2013:

34.8 % for axis 1, 15.2 % for axis 2, 34.8 % for axis 3, 10.3 % for axis 4 and 4.9 % for axis 5.

Main implementation aspects:

The national audit authority has detected serious deficiencies in the management and control system which need to be corrected. As a result, payments are interrupted.

By the end of 2013, the entire EFF had been committed and 66.4 % was certified.

In 2013, an EFF amount of EUR 13 592 344 was committed by the Member State ( 28 % of the total allocation) and EUR 13484921 was certified to the Commission.

Austria

The OP covers the entire territory of Austria, which is designated as a non-convergence region with the exception of one convergence region (Burgenland).

EFF funds allocated to Austria for the period 2007-2013 amount to EUR 5 259 318, which represents 0.12 % of the total EFF allocation for the Union.

Total public contribution amounts to EUR 10 393 753.

Allocation between priority axes in the OP by 31.12.2013:

98.9 % for axis 2, 0.2 % for axis 4 and 0.9 % for axis 5.

Main implementation aspects:

By the end of 2013, 99.8 % of the original EFF total amount had been committed and 89.7 % was certified.

In 2013, an EFF amount of EUR 85 055 was committed by the Member State ( 1.6 % of the total allocation) and EUR 699 210 was certified to the Commission.

Poland

The OP covers the entire territory of Poland, which is designated as a convergence region.

EFF funds allocated to Poland for the period 2007-2013 amount to EUR 734 092 574, which represents 17 % of the total EFF allocation for the Union.

Total public contribution amounts to EUR 978 790 099.

Allocation between priority axes in the OP by 31.12.2013:

16.9 % for axis 1, 23.7 % for axis 2, 22.4 % for axis 3, 32.0 % for axis 4 and 5.0 % for axis 5.

Main implementation aspects:

By the end of 2013, 87.5 % of the original EFF total amount had been committed and 55.1 % was certified.

In 2013, an EFF amount of EUR 146 056 805 was committed by the Member State ( 20 % of the total allocation) and EUR 143 484 173 was certified to the Commission.

Portugal

The Portuguese OP covers Lisbon and the autonomous Region of Madeira as non-convergence regions and the rest of the country as a convergence region.

EFF funds allocated to Portugal for the period 2007-2013 amount to EUR 246 485 249, which represents 5.72 % of the EFF allocation for the Union.

Total public contribution amounts to EUR 325 790 279.

Allocation between priority axes in the OP by 31.12.2013:

25.15 % for axis 1, 30.85 % for axis 2, 33.02 % for axis 3, 7.1 % for axis 4 and 3.3 % for axis 5.

Main implementation aspects:

Automatic decommitment at the end of 2013: EUR 16 194 050, of which EUR 14 432 644 in convergence regions and EUR 1 761 406 in non-convergence regions. This represents 6.5 % of annual allocation in convergence regions and 7.9 % of annual allocation in non-convergence regions.

By the end of 2013, 79.1 % of the orginal EFF total amount had been commited and 45.0 % was certified.

In 2013, an EFF amount of EUR 34 290 283 was commited by the Member State, representing 13.9 % of the total allocation, and EUR 19 283 457 was certified to the Commission.

Romania

The Romanian OP covers the entire territory of the country, which is designated as a convergence region.

EFF funds allocated to Romania for the period 2007-2013 amount to EUR 230 714 207, which represents 5.35 % of the total EFF allocation for the Union. Following the last decommitment in 2013, this amount is now limited to EUR 196 181 626.

Total public contribution was initially EUR 307 618 942.7, which dropped to EUR 261 575 501 following the 2013 decommitment.

Allocation between priority axes in the OP by 31.12.2013:

2.7 % for axis 1, 53.6 % for axis 2, 13.0 % for axis 3, 23.4 % for axis 4 and 7.3 % for axis 5.

Main implementation aspects:

Automatic decommitment at the end of 2013: EUR 12 109 302 in convergence region. This represents 30.84 % of the 2011 commitment and 5.24 % of the total EFF allocation.

By the end of 2013, a total of EUR 73 267 746 had been committed by Romania, representing 31.75 % of the original EFF amount, and EUR 67 507 925 was certified by Romania, representing 29.3 % of the original amount.

In 2013, an EFF amount of EUR 21 823 990 was committed by Romania (9.45 % of the total original allocation) and EUR 18 398 914 was certified to the Commission.

Slovenia

The Slovenian OP covers the entire territory of the country, which is designated as a convergence region.

EFF funds allocated to Slovenia for the period 2007-2013 amount to EUR 21 640 283, which represents 0.50 % of the total EFF allocation for the Union.

The total public contribution amounts to EUR 28 853 712.

Allocation between priority axes in the OP by 31.12.2013:

10 % for axis 1, 33 % for axis 2, 35 % for axis 3, 10 % for axis 4 and 12 % for axis 5.

Main implementation aspects:

There was no automatic decommitment at the end of 2013.

By the end of 2013, an EFF amount of EUR 18 478 282.83 had been committed by the Member State, and expenditure of EUR 12 780 442.73 was certified to the Commission.

In 2013, an EFF amount of EUR 3 501 419.98 was committed by the Member State (16.1 % of the total allocation) and EUR 3 772 982.79 was certified to the Commission.

Slovakia

The OP covers the entire territory of the country, which is designated as a convergence region, with the exception of Bratislava and surrounding districts as a non-convergence region.

EFF funds allocated to Slovakia for the period 2007-2013 amount to EUR 13 688 528, which represents 0.32 % of the total EFF allocation for the Union.

Total public contribution amounts to EUR 17 822 535.

Allocation between priority axes in the OP by 31.12.2013:

87.9 % for axis 2, 6.9 % for axis 4 and 5.3 % for axis 5.

Main implementation aspects:

Automatic decommitment at the end of 2013: EUR 112 963 in the non-convergence region, which represents 86 % of the annual allocation .

By the end of 2013, 77.3 % of the original EFF total amount had been committed and 48.7 % was certified.

In 2013, an EFF amount of EUR 1 042 212 was committed by the Member State ( 8 % of the total allocation) and EUR 979 779 was certified to the Commission.

Finland

The OP covers the entire territory of the country, which is designated as a non-convergence region. It also includes support for the Åland Islands.

EFF funds allocated to Finland for the period 2007-2013 amount to EUR 39 448 827, which represents 0.92 % of the total EFF allocation for the Union.

Total public contribution amounts to EUR 91 848 827.

Allocation between priority axes in the OP by 31.12.2013:

6.3 % for axis 1, 46.7 % for axis 2, 36.0 % for axis 3, 9.1 % for axis 4 and 1.8 % for axis 5.

Main implementation aspects:

By the end of 2013, 84.4 % of the original EFF total amount had been committed and 63.2 % was certified.

In 2013, an EFF amount of EUR 6 139 301 was committed by the Member State ( 16 % of the total allocation) and EUR 4 955 016 was certified to the Commission.

Sweden

The OP covers the entire territory of the country, which is designated as a non-convergence region.

EFF funds allocated to Sweden for the period 2007-2013 amount to EUR 54 664 803, which represents 1.3 % of the total EFF allocation for the Union.

Total public contribution amounts to EUR 104 774 205.

Allocation between priority axes in the OP by 31.12.2013:

24.0 % for axis 1, 20.0 % for axis 2, 36.8 % for axis 3, 14.2 % for axis 4 and 5.0 % for axis 5.

Main implementation aspects:

By the end of 2013, 92.4 % of the original EFF total amount had been committed and 64.4 % was certified.

In 2013, an EFF amount of EUR 7 809 258 was committed by the Member State (14 % of the total allocation) and EUR 13 848 213 was certified to the Commission.

United Kingdom

The OP covers Cornwall and the Isles of Scilly, West Wales and the Valleys, Highlands and Islands as convergence regions and the rest of the UK as a non-convergence region.

EFF funds allocated to the UK for the period 2007-2013 amount to EUR 137 827 889, which represents 3.2 % of the total EFF allocation for the Union.

Total public contribution amounts to EUR 246 888 644.

Allocation between priority axes in the OP by 31.12.2013;

12.5 % for axis 1, 29.3 % for axis 2, 45.1 % for axis 3, 10.3 % for axis 4 and 2.8 % for axis 5.

Main implementation aspects

By the end of 2013, 78.9 % of the original EFF total amount had been committed and 49.2 % was certified.

In 2013, an EFF amount of EUR 8 783 905 was committed by the Member State (6.3 % of the total allocation) and EUR 19 194 885 was certified to the Commission.

3. FINANCIAL TABLES

TABLE 1 FINANCIAL EXECUTION OF THE EFF BY THE COMMISSION IN CONVERGENCE REGIONS

Country || || Decided a || Committed b || Paid c || % (b) / (a) || % (c) / (a)

Bulgaria || Period 2007-2013 || 71 742 671.00 || 71 742 671.00 || 30 422 962.96 || 100.00% || 42.41%

Financial year: 2013 || 14 817 432.00 || 14 817 432.00 || 5 920 289.26 ||

Czech Republic || Period 2007-2013 || 27 106 675.00 || 27 106 675.00 || 19 509 468.35 || 100.00% || 71.97%

Financial year: 2013 || 4 395 714.00 || 4 395 714.00 || 0.00 ||

Germany || Period 2007-2013 || 92 023 835.00 || 92 023 835.00 || 58 270 806.25 || 100.00% || 63.32%

Financial year: 2013 || 13 847 001.00 || 13 847 001.00 || 11 886 065.97 ||

Estonia || Period 2007-2013 || 84 568 039.00 || 84 568 039.00 || 54 336 527.77 || 100.00% || 64.25%

Financial year: 2013 || 15 488 132.00 || 15 488 132.00 || 12 107 723.59 ||

Greece || Period 2007-2013 || 176 836 728.00 || 176 836 728.00 || 123 532 302.00 || 100.00% || 69.86%

Financial year: 2013 || 24 325 564.00 || 24 325 564.00 || 44 891 242.41 ||

Spain || Period 2007-2013 || 930 802 939.00 || 930 802 939.00 || 525 108 489.34 || 100.00% || 56.41%

Financial year: 2013 || 136 163 340.00 || 136 163 340.00 || 38 889 976.70 ||

France || Period 2007-2013 || 31 222 688.00 || 31 222 688.00 || 18 585 250.31 || 100.00% || 59.52%

Financial year: 2013 || 5 188 321.00 || 5 188 321.00 || 8 526 288.59 ||

Croatia || Period 2007-2013 || 8 700 000.00 || 8 700 000.00 || 2 175 000.00 || 100.00% || 25.00%

Financial year: 2013 || 8 700 000.00 || 8 700 000.00 || 2 175 000.00 ||

Latvia || Period 2007-2013 || 125 015 563.00 || 125 015 563.00 || 102 422 830.92 || 100.00% || 81.93%

Financial year: 2013 || 22 451 354.00 || 22 451 354.00 || 16 022 380.73 ||

Hungary || Period 2007-2013 || 34 291 357.00 || 34 291 357.00 || 25 438 670.61 || 100.00% || 74.18%

Financial year: 2013 || 6 435 371.00 || 6 435 371.00 || 4 200 973.40 ||

Austria || Period 2007-2013 || 187 326.00 || 187 326.00 || 136 655.82 || 100.00% || 72.95%

Financial year: 2013 || 21 962.00 || 21 962.00 || 20 248.27 ||

Poland || Period 2007-2013 || 734 092 574.00 || 734 092 574.00 || 390 177 612.90 || 100.00% || 53.15%

Financial year: 2013 || 126 330 307.00 || 126 330 307.00 || 116 130 228.87 ||

Portugal || Period 2007-2013 || 206 380 024.00 || 206 380 024.00 || 132 854 874.41 || 100.00% || 64.37%

Financial year: 2013 || 33 499 358.00 || 33 499 358.00 || 32 219 596.35 ||

Romania || Period 2007-2013 || 196 181 626.00 || 196 181 626.00 || 87 676 530.55 || 100.00% || 44.69%

Financial year: 2013 || 45 362 301.00 || 45 362 301.00 || 55 376 542.06 ||

Slovenia || Period 2007-2013 || 21 640 283.00 || 21 640 283.00 || 13 481 826.73 || 100.00% || 62.30%

Financial year: 2013 || 3 071 793.00 || 3 071 793.00 || 4 345 441.02 ||

United Kingdom || Period 2007-2013 || 43 150 701.00 || 43 150 701.00 || 19 854 337.58 || 100.00% || 46.01%

Financial year: 2013 || 7 246 356.00 || 7 246 356.00 || 3 920 179.64 ||

Total || Period 2007-2013 || 3 167 698 416.00 || 3 167 698 416.00 || 1 834 694 108.95 || 100.00% || 57.92%

Financial year: 2013 || 528 352 868.00 || 528 352 868.00 || 431 350 930.52 ||

TABLE 2 FINANCIAL EXECUTION OF THE EFF BY THE COMMISSION IN NON-CONVERGENCE REGIONS

Country || || Decided a || Committed b || Paid c || % (b) / (a) || % (c) / (a)

Belgium || Period 2007-2013 || 26 261 648.00 || 26 261 648.00 || 15 856 227.33 || 100.00% || 60.38%

Financial year: 2013 || 4 566 926.00 || 4 566 926.00 || 0.00 ||

Denmark || Period 2007-2013 || 133 675 169.00 || 133 675 169.00 || 83 243 496.02 || 100.00% || 62.27%

Financial year: 2013 || 20 249 424.00 || 20 249 424.00 || 2 127 292.84 ||

Germany || Period 2007-2013 || 45 513 810.00 || 45 513 810.00 || 23 560 436.58 || 100.00% || 51.77%

Financial year: 2013 || 8 938 089.00 || 8 938 089.00 || 3 604 762.31 ||

Ireland || Period 2007-2013 || 42 266 603.00 || 42 266 603.00 || 33 467 120.83 || 100.00% || 79.18%

Financial year: 2013 || 7 350 203.00 || 7 350 203.00 || 0.00 ||

Greece || Period 2007-2013 || 30 995 509.00 || 30 995 509.00 || 22 168 401.39 || 100.00% || 71.52%

Financial year: 2013 || 4 695 273.00 || 4 695 273.00 || 5 945 297.59 ||

Spain || Period 2007-2013 || 186 198 467.00 || 186 198 467.00 || 141 658 031.69 || 100.00% || 76.08%

Financial year: 2013 || 28 205 774.00 || 28 205 774.00 || 28 796 545.58 ||

France || Period 2007-2013 || 181 802 741.00 || 181 802 741.00 || 113 031 423.63 || 100.00% || 62.17%

Financial year: 2013 || 27 539 898.00 || 27 539 898.00 || 25 996 758.66 ||

Italy || Period 2007-2013 || 105 692 679.00 || 105 692 679.00 || 62 630 107.50 || 100.00% || 59.26%

Financial year: 2013 || 16 066 364.00 || 16 066 364.00 || 18 721 030.16 ||

Cyprus || Period 2007-2013 || 19 724 418.00 || 19 724 418.00 || 15 546 048.76 || 100.00% || 78.82%

Financial year: 2007 || 2 987 900.00 || 2 987 900.00 || 65 839.24 ||

Hungary || Period 2007-2013 || 478 215.00 || 478 215.00 || 217 266.98 || 100.00% || 45.43%

Financial year: 2007 || 104 999.00 || 104 999.00 || 15 304.57 ||

Netherlands || Period 2007-2013 || 48 578 417.00 || 48 578 417.00 || 27 186 099.98 || 100.00% || 55.96%

Financial year: 2013 || 7 358 771.00 || 7 358 771.00 || 5 982 530.89 ||

Austria || Period 2007-2013 || 5 071 992.00 || 5 071 992.00 || 4 585 616.94 || 100.00% || 90.41%

Financial year: 2007 || 768 317.00 || 768 317.00 || 327 262.82 ||

Portugal || Period 2007-2013 || 20 366 644.00 || 20 366 644.00 || 13 260 942.59 || 100.00% || 65.11%

Financial year: 2007 || 3 414 743.00 || 3 414 743.00 || 2 106 323.13 ||

Slovakia || Period 2007-2013 || 597 415.00 || 597 415.00 || 247 236.38 || 100.00% || 41.38%

Financial year: 2013 || 187 157.00 || 187 157.00 || 10 377.00 ||

Finland || Period 2007-2013 || 39 448 827.00 || 39 448 827.00 || 27 428 599.57 || 100.00% || 69.53%

Financial year: 2013 || 5 975 800.00 || 5 975 800.00 || 5 086 898.73 ||

Sweden || Period 2007-2013 || 54 664 803.00 || 54 664 803.00 || 35 167 059.56 || 100.00% || 64.33%

Financial year: 2013 || 8 280 751.00 || 8 280 751.00 || 10 167 185.03 ||

United Kingdom || Period 2007-2013 || 91 050 896.00 || 91 050 896.00 || 42 485 019.98 || 100.00% || 46.66%

Financial year: 2013 || 16 464 455.00 || 16 464 455.00 || 6 472 427.08 ||

Total || Period 2007-2013 || 1 032 388 253.00 || 1 032 388 253.00 || 661 739 135.71 || 100.00% || 64.10%

Financial year: 2013 || 163 154 844.00 || 163 154 844.00 || 115 425 835.63 ||

TABLE 3 FINANCIAL EXECUTION OF THE EFF BY THE COMMISSION IN CONVERGENCE AND NON-CONVERGENCE REGIONS

Country || || Decided a || Committed b || Paid c || % (b) / (a) || % (c) / (a)

Belgium || Period 2007-2013 || 26 261 648.00 || 26 261 648.00 || 15 856 227.33 || 100.00% || 60.38%

Financial year: 2013 || 4 566 926.00 || 4 566 926.00 || 0.00 ||

Bulgaria || Period 2007-2013 || 71 742 671.00 || 71 742 671.00 || 30 422 962.96 || 100.00% || 42.41%

Financial year: 2013 || 14 817 432.00 || 14 817 432.00 || 5 920 289.26 ||

Czech Republic || Period 2007-2013 || 27 106 675.00 || 27 106 675.00 || 19 509 468.35 || 100.00% || 71.97%

Financial year: 2013 || 4 395 714.00 || 4 395 714.00 || 0.00 ||

Denmark || Period 2007-2013 || 133 675 169.00 || 133 675 169.00 || 83 243 496.02 || 100.00% || 62.27%

Financial year: 2013 || 20 249 424.00 || 20 249 424.00 || 2 127 292.84 ||

Germany || Period 2007-2013 || 137 537 645.00 || 137 537 645.00 || 81 831 242.83 || 100.00% || 59.50%

Financial year: 2013 || 22 785 090.00 || 22 785 090.00 || 15 490 828.28 ||

Estonia || Period 2007-2013 || 84 568 039.00 || 84 568 039.00 || 54 336 527.77 || 100.00% || 64.25%

Financial year: 2013 || 15 488 132.00 || 15 488 132.00 || 12 107 723.59 ||

Ireland || Period 2007-2013 || 42 266 603.00 || 42 266 603.00 || 33 467 120.83 || 100.00% || 79.18%

Financial year: 2013 || 7 350 203.00 || 7 350 203.00 || 0.00 ||

Greece || Period 2007-2013 || 207 832 237.00 || 207 832 237.00 || 145 700 703.39 || 100.00% || 70.10%

Financial year: 2013 || 29 020 837.00 || 29 020 837.00 || 50 836 540.00 ||

Spain || Period 2007-2013 || 1 117 001 406.00 || 1 117 001 406.00 || 666 766 521.03 || 100.00% || 59.69%

Financial year: 2013 || 164 369 114.00 || 164 369 114.00 || 67 686 522.28 ||

France || Period 2007-2013 || 213 025 429.00 || 213 025 429.00 || 131 616 673.94 || 100.00% || 61.78%

Financial year: 2013 || 32 728 219.00 || 32 728 219.00 || 34 523 047.25 ||

Croatia || Period 2007-2013 || 8 700 000.00 || 8 700 000.00 || 2 175 000.00 || 100.00% || 25.00%

Financial year: 2013 || 8 700 000.00 || 8 700 000.00 || 2 175 000.00 ||

Italy || Period 2007-2013 || 414 060 995.00 || 414 060 995.00 || 240 995 602.39 || 100.00% || 58.20%

Financial year: 2013 || 63 740 728.00 || 63 740 728.00 || 77 515 835.93 ||

Cyprus || Period 2007-2013 || 19 724 418.00 || 19 724 418.00 || 15 546 048.76 || 100.00% || 78.82%

Financial year: 2013 || 2 987 900.00 || 2 987 900.00 || 65 839.24 ||

Latvia || Period 2007-2013 || 125 015 563.00 || 125 015 563.00 || 102 422 830.92 || 100.00% || 81.93%

Financial year: 2013 || 22 451 354.00 || 22 451 354.00 || 16 022 380.73 ||

Lithuania || Period 2007-2013 || 54 713 408.00 || 54 713 408.00 || 39 794 284.68 || 100.00% || 72.73%

Financial year: 2013 || 9 332 205.00 || 9 332 205.00 || 11 169 512.89 ||

Hungary || Period 2007-2013 || 34 769 572.00 || 34 769 572.00 || 25 655 937.59 || 100.00% || 73.79%

Financial year: 2013 || 6 540 370.00 || 6 540 370.00 || 4 216 277.97 ||

Malta || Period 2007-2013 || 8 372 329.00 || 8 372 329.00 || 4 493 345.49 || 100.00% || 53.67%

Financial year: 2013 || 1 645 221.00 || 1 645 221.00 || 1 630 914.58 ||

Netherlands || Period 2007-2013 || 48 578 417.00 || 48 578 417.00 || 27 186 099.98 || 100.00% || 55.96%

Financial year: 2013 || 7 358 771.00 || 7 358 771.00 || 5 982 530.89 ||

Austria || Period 2007-2013 || 5 259 318.00 || 5 259 318.00 || 4 722 272.76 || 100.00% || 89.79%

Financial year: 2013 || 790 279.00 || 790 279.00 || 347 511.09 ||

Poland || Period 2007-2013 || 734 092 574.00 || 734 092 574.00 || 390 177 612.90 || 100.00% || 53.15%

Financial year: 2013 || 126 330 307.00 || 126 330 307.00 || 116 130 228.87 ||

Portugal || Period 2007-2013 || 226 746 668.00 || 226 746 668.00 || 146 115 817.00 || 100.00% || 64.44%

Financial year: 2013 || 36 914 101.00 || 36 914 101.00 || 34 325 919.48 ||

Romania || Period 2007-2013 || 196 181 626.00 || 196 181 626.00 || 87 676 530.55 || 100.00% || 44.69%

Financial year: 2013 || 45 362 301.00 || 45 362 301.00 || 55 376 542.06 ||

Slovenia || Period 2007-2013 || 21 640 283.00 || 21 640 283.00 || 13 481 826.73 || 100.00% || 62.30%

Financial year: 2013 || 3 071 793.00 || 3 071 793.00 || 4 345 441.02 ||

Slovakia || Period 2007-2013 || 12 898 749.00 || 12 898 749.00 || 8 304 073.77 || 100.00% || 64.38%

Financial year: 2013 || 2 543 929.00 || 2 543 929.00 || 3 133 897.42 ||

Finland || Period 2007-2013 || 39 448 827.00 || 39 448 827.00 || 27 428 599.57 || 100.00% || 69.53%

Financial year: 2013 || 5 975 800.00 || 5 975 800.00 || 5 086 898.73 ||

Sweden || Period 2007-2013 || 54 664 803.00 || 54 664 803.00 || 35 167 059.56 || 100.00% || 64.33%

Financial year: 2013 || 8 280 751.00 || 8 280 751.00 || 10 167 185.03 ||

United Kingdom || Period 2007-2013 || 134 201 597.00 || 134 201 597.00 || 62 339 357.56 || 100.00% || 46.45%

Financial year: 2013 || 23 710 811.00 || 23 710 811.00 || 10 392 606.72 ||

Total || Period 2007-2013 || 4 200 086 669.00 || 4 200 086 669.00 || 2 496 433 244.66 || 100.00% || 59.44%

Financial year: 2013 || 691 507 712.00 || 691 507 712.00 || 546 776 766.15 ||

TABLE 4 EFF PROGRAMMED AMOUNTS BROKEN DOWN BY PRIORITY AXIS AND BY MEMBER STATE

Country || Priority axis 1 || Priority axis 2 || Priority axis 3 || Priority axis 4 || Priority axis 5 || Total

Amount || % || Amount || % || Amount || % || Amount || % || Amount || %

BE || Belgium || 14 259 395 || 54.30 || 800 000 || 3.05 || 8 502 253 || 32.38 || 1 900 000 || 7.23 || 800 000 || 3.05 || 26 261 648

BG || Bulgaria || 6 000 000 || 7.91 || 36 000 000 || 47.45 || 13 988 031 || 18.44 || 15 888 716 || 20.94 || 4 000 000 || 5.27 || 75 876 747

CZ || Czech Republic || - || - || 14 426 938 || 53.22 || 11 324 403 || 41.78 || - || - || 1 355 334 || 5.00 || 27 106 675

DK || Denmark || 32 979 865 || 24.67 || 23 288 590 || 17.42 || 57 990 608 || 43.38 || 15 959 731 || 11.94 || 3 456 375 || 2.59 || 133 675 169

DE || Germany || 3 347 493 || 2.28 || 43 171 120 || 29.45 || 72 945 519 || 49.76 || 23 538 722 || 16.06 || 3 578 808 || 2.44 || 146 581 662

EE || Estonia || 15 264 531 || 18.05 || 24 583 929 || 29.07 || 21 209 664 || 25.08 || 19 281 513 || 22.80 || 4 228 402 || 5.00 || 84 568 039

IE || Ireland || 29 936 500 || 70.83 || 6 245 603 || 14.78 || 5 046 500 || 11.94 || 788 000 || 1.86 || 250 000 || 0.59 || 42 266 603

GR || Greece || 77 272 459 || 37.18 || 59 689 538 || 28.72 || 32 320 240 || 15.55 || 33 300 000 || 16.02 || 5 250 000 || 2.53 || 207 832 237

ES || Spain || 473 718 716 || 41.85 || 327 623 795 || 28.94 || 258 258 559 || 22.82 || 52 790 472 || 4.66 || 19 499 370 || 1.72 || 1 131 890 912

FR || France || 70 728 215 || 32.80 || 43 109 491 || 19.99 || 94 573 627 || 43.86 || 5 454 082 || 2.53 || 1 784 339 || 0.83 || 215 649 754

HR || Croatia || 4 507 500 || 51.81 || 3 757 500 || 43.19 || - || - || - || - || 435 000 || 5.00 || 8 700 000

IT || Italy || 163 905 245 || 38.63 || 110 778 136 || 26.11 || 97 181 169 || 22.90 || 31 274 540 || 7.37 || 21 203 764 || 5.00 || 424 342 854

CY || Cyprus || 7 800 000 || 39.54 || 2 000 000 || 10.14 || 8 424 418 || 42.71 || 1 000 000 || 5.07 || 500 000 || 2.53 || 19 724 418

LV || Latvia || 26 196 710 || 20.95 || 52 319 702 || 41.85 || 30 299 804 || 24.24 || 11 237 952 || 8.99 || 4 961 395 || 3.97 || 125 015 563

LT || Lithuania || 4 869 473 || 8.90 || 30 794 748 || 56.28 || 9 683 672 || 17.70 || 6 693 770 || 12.23 || 2 671 745 || 4.88 || 54 713 408

HU || Hungary || - || - || 30 209 000 || 86.88 || 2 519 215 || 7.25 || - || - || 2 041 357 || 5.87 || 34 769 572

MT || Malta || 2 935 488 || 35.06 || 909 986 || 10.87 || 3 982 355 || 47.57 || - || - || 544 500 || 6.50 || 8 372 329

NL || Netherlands || 16 913 233 || 34.82 || 7 379 398 || 15.19 || 16 903 461 || 34.80 || 4 987 125 || 10.27 || 2 395 200 || 4.93 || 48 578 417

AT || Austria || - || - || 5 202 445 || 98.92 || 11 945 || 0.23 || - || - || 44 928 || 0.85 || 5 259 318

PL || Poland || 124 184 073 || 16.92 || 173 756 884 || 23.67 || 164 537 365 || 22.41 || 234 909 624 || 32.00 || 36 704 628 || 5.00 || 734 092 574

PT || Portugal || 62 865 134 || 25.50 || 74 187 067 || 30.10 || 83 407 876 || 33.84 || 17 403 406 || 7.06 || 8 621 766 || 3.50 || 246 485 249

RO || Romania || 6 222 036 || 2.70 || 123 718 796 || 53.64 || 29 991 085 || 13.00 || 53 977 711 || 23.40 || 16 736 016 || 7.26 || 230 645 644

SI || Slovenia || 2 164 029 || 10.00 || 7 141 293 || 33.00 || 7 574 097 || 35.00 || 2 164 029 || 10.00 || 2 596 835 || 12.00 || 21 640 283

SK || Slovakia || - || - || 11 431 752 || 87.86 || 895 534 || 6.88 || - || - || 684 426 || 5.26 || 13 011 712

FI || Finland || 2 495 000 || 6.32 || 18 430 000 || 46.72 || 14 220 000 || 36.05 || 3 606 000 || 9.14 || 697 827 || 1.77 || 39 448 827

SE || Sweden || 13 110 645 || 23.98 || 10 932 961 || 20.00 || 20 132 681 || 36.83 || 7 755 276 || 14.19 || 2 733 240 || 5.00 || 54 664 803

UK || United Kingdom || 17 268 572 || 12.53 || 40 364 698 || 29.29 || 62 118 503 || 45.07 || 14 186 550 || 10.29 || 3 889 566 || 2.82 || 137 827 889

Total || 1 178 944 312 || 27.42 || 1 282 253 370 || 29.83 || 1 128 042 584 || 26.24 || 558 097 219 || 12.98 || 151 664 821 || 3.53 || 4 299 002 306

TABLE 5 EFF CERTIFIED EXPENDITURE BROKEN DOWN BY PRIORITY AXIS AND BY MEMBER STATE

Country || Priority axis 1 || Priority axis 2 || Priority axis 3 || Priority axis 4 || Priority axis 5 || Total

Amount || % || Amount || % || Amount || % || Amount || % || Amount || %

BE || Belgium || 12 593 277 || 81.29 || 180 991 || 1.17 || 2 358 788 || 15.23 || 130 538 || 0.84 || 228 276 || 1.47 || 15 491 870

BG || Bulgaria || 3 100 783 || 9.76 || 25 297 009 || 79.62 || 125 352 || 0.39 || 1 718 274 || 5.41 || 1 530 643 || 4.82 || 31 772 061

CZ || Czech Republic || - || - || 9 510 681 || 60.52 || 5 877 419 || 37.40 || - || - || 326 429 || 2.08 || 15 714 529

DK || Denmark || 28 678 869 || 40.28 || 9 503 844 || 13.35 || 25 734 320 || 36.15 || 5 689 730 || 7.99 || 1 583 561 || 2.22 || 71 190 323

DE || Germany || 918 479 || 1.31 || 21 721 334 || 30.94 || 40 190 805 || 57.24 || 6 087 346 || 8.67 || 1 297 935 || 1.85 || 70 215 899

EE || Estonia || 9 325 829 || 19.01 || 16 120 949 || 32.87 || 9 842 133 || 20.07 || 11 235 534 || 22.91 || 2 523 498 || 5.14 || 49 047 944

IE || Ireland || 27 278 672 || 99.02 || - || - || 271 322 || 0.98 || - || - || - || - || 27 549 994

GR || Greece || 66 965 267 || 57.05 || 24 639 308 || 20.99 || 16 266 960 || 13.86 || 5 579 181 || 4.75 || 3 928 541 || 3.35 || 117 379 257

ES || Spain || 312 782 111 || 47.87 || 158 704 227 || 24.29 || 160 025 641 || 24.49 || 9 076 476 || 1.39 || 12 759 395 || 1.95 || 653 347 850

FR || France || 59 022 201 || 54.88 || 14 540 026 || 13.52 || 31 729 678 || 29.50 || 965 513 || 0.90 || 1 286 098 || 1.20 || 107 543 516

HR || Croatia || - || - || - || - || - || - || - || - || - || - || -

IT || Italy || 126 398 971 || 55.61 || 61 770 649 || 27.17 || 30 608 596 || 13.47 || 60 913 || 0.03 || 8 468 587 || 3.73 || 227 307 716

CY || Cyprus || 6 067 408 || 39.16 || 1 432 062 || 9.24 || 7 658 437 || 49.43 || 153 205 || 0.99 || 183 337 || 1.18 || 15 494 449

LV || Latvia || 24 747 604 || 29.14 || 31 006 343 || 36.51 || 22 996 728 || 27.08 || 3 966 402 || 4.67 || 2 203 576 || 2.59 || 84 920 653

LT || Lithuania || 4 289 194 || 13.35 || 22 767 760 || 70.85 || 2 399 096 || 7.47 || 1 205 020 || 3.75 || 1 473 338 || 4.58 || 32 134 408

HU || Hungary || - || - || 19 789 920 || 94.97 || 58 107 || 0.28 || - || - || 989 253 || 4.75 || 20 837 279

MT || Malta || 2 799 587 || 59.45 || 267 939 || 5.69 || 1 318 931 || 28.01 || - || - || 322 395 || 6.85 || 4 708 852

NL || Netherlands || 13 407 692 || 41.56 || 3 092 085 || 9.58 || 11 574 636 || 35.87 || 1 795 034 || 5.56 || 2 395 200 || 7.42 || 32 264 647

AT || Austria || - || - || 4 694 969 || 99.49 || - || - || - || - || 23 963 || 0.51 || 4 718 931

PL || Poland || 106 875 142 || 26.44 || 150 016 186 || 37.11 || 86 363 985 || 21.37 || 44 901 557 || 11.11 || 16 042 264 || 3.97 || 404 199 134

PT || Portugal || 34 129 796 || 30.80 || 37 844 106 || 34.15 || 33 427 750 || 30.17 || 3 238 351 || 2.92 || 2 168 174 || 1.96 || 110 808 177

RO || Romania || 1 891 651 || 2.80 || 57 173 429 || 84.69 || 1 230 407 || 1.82 || 2 978 460 || 4.41 || 4 233 979 || 6.27 || 67 507 925

SI || Slovenia || 1 408 926 || 11.02 || 3 081 315 || 24.11 || 5 712 055 || 44.69 || 1 793 361 || 14.03 || 784 786 || 6.14 || 12 780 443

SK || Slovakia || - || - || 6 169 028 || 92.46 || 54 481 || 0.82 || - || - || 448 441 || 6.72 || 6 671 950

FI || Finland || 1 079 480 || 4.33 || 12 895 644 || 51.71 || 9 163 633 || 36.75 || 1 536 669 || 6.16 || 260 747 || 1.05 || 24 936 174

SE || Sweden || 11 693 432 || 33.24 || 5 700 651 || 16.20 || 12 994 115 || 36.93 || 2 581 958 || 7.34 || 2 212 220 || 6.29 || 35 182 376

UK || United Kingdom || 11 369 520 || 16.77 || 22 401 678 || 33.04 || 31 920 145 || 47.08 || 916 715 || 1.35 || 1 189 817 || 1.75 || 67 797 876

Total || 866 823 892 || 37.50 || 720 322 131 || 31.16 || 549 903 521 || 23.79 || 105 610 236 || 4.57 || 68 864 453 || 2.98 || 2 311 524 232

[1] Modules 3 and 4 concern the re-performance of system audits and audits of operations carried out by the national audit authorities.

[2] Key requirements of the management and control systems as defined in agreement with the European Court of Auditors and communicated to the Member States by ‘Guidance note EFFC/27/2008 of 12/9/2008 on a common methodology for the assessment of management and control systems in the MS (2007-2013 programming period)’.

[3] For Denmark, Malta and the UK, shortcomings leading to the category 3 outcome have been resolved subsequently.

[4] Based on national system audit reports transmitted by MS via SFC in 2013.

[5] MA= Managing authority; CA= Certifying authority; IB= Intermediate body.

[6] U = Unqualified; Q = Qualified.

[7] According to the Commission Decision C(2011)5907 of 18.9.2013.