COMMISSION STAFF WORKING DOCUMENT Statistical evaluation of irregularities reported for 2014 Own Resources, Natural Resources, Cohesion Policy, Pre-accession and Direct expenditure Accompanying the document REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL Protection of the European Union's financial interests - Fight against Fraud Annual Report 2014
Date: 2015-07-31
Institutions: European Anti-Fraud Office, European Commission
Subjects: EU statistics, budgetary expenditure, economic and social cohesion, fight against crime, fraud against the EU, natural resources, own resources, pre-accession strategy

EN 

   EN 

   EUROPEAN COMMISSION  Brussels, 31.7.2015  SWD(2015) 156 final   COMMISSION STAFF WORKING DOCUMENT Statistical evaluation of irregularities reported for 2014 Own Resources, Natural Resources, Cohesion Policy, Pre-accession and Direct expenditure Accompanying the document REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL Protection of the European Union's financial interests - Fight against Fraud Annual Report 2014 {COM(2015) 386 final} {SWD(2015) 151 final} {SWD(2015) 152 final} {SWD(2015) 153 final} {SWD(2015) 154 final} {SWD(2015) 155 final}  
 
 
TABLE OF CONTENTS 

COMMISSION STAFF WORKING DOCUMENT Statistical evaluation of irregularities 
reported for 2014 Own Resources, Natural Resources, Cohesion Policy, Pre-accession and 
Direct expenditure .........................................................................................................................  

LIST OF ABBREVIATIONS ..................................................................................................... 8 

1. 

1.1. 

1.2. 

Introduction ................................................................................................................. 10 

Scope of the document ................................................................................................ 10 

Structure of the document ........................................................................................... 10 

Part I - REVENUES .................................................................................................................. 11 

2. 

2.1. 

2.2. 

Traditional Own Resources ........................................................................................ 11 

Introduction ................................................................................................................. 11 

General analysis – Trend analysis .............................................................................. 11 

2.2.1.  Reporting Years 2010-2014: Cases of fraud and irregularities .................................. 11 

2.2.1.1.  Irregularities reported as fraudulent ............................................................................ 12 

2.2.1.2.  Irregularities not reported as fraudulent ..................................................................... 12 

2.2.2.  Established and estimated amounts ............................................................................ 13 

2.2.3.  Recovery ..................................................................................................................... 14 

2.2.3.1.  Recovery rates ............................................................................................................ 15 

2.3. 

Specific analysis ......................................................................................................... 15 

2.3.1. 

Irregularities reported as fraudulent ............................................................................ 15 

2.3.1.1.  Modus operandi .......................................................................................................... 15 

2.3.1.2.  Method of detection of fraud cases ............................................................................. 16 

2.3.1.3.  Smuggled cigarettes .................................................................................................... 17 

2.3.1.4.  Articles of iron and steel – mutual assistance ............................................................. 18 

2.3.1.5.  Cases reported as fraudulent by amount ..................................................................... 18 

2.3.2. 

Irregularities not reported as fraudulent ..................................................................... 18 

2.3.2.1.  Modus operandi .......................................................................................................... 18 

2.3.2.2.  Method of detection of non-fraudulent cases ............................................................. 19 

2.3.2.3.  Footwear and textiles vulnerable to irregularities ...................................................... 20 

2.3.2.4.  Articles of iron and steel – mutual assistance ............................................................. 20 

2.3.2.5.  Cases not reported as fraudulent by amount ............................................................... 20 

2.4. 

Member States’ activities ........................................................................................... 21 

2.4.1.  Classification of cases as fraudulent and non-fraudulent and related rates ................ 21 

2.4.2.  Recovery rates ............................................................................................................ 21 

2 

 
 
2.4.2.1.  Cases reported as fraudulent ....................................................................................... 21 

2.4.2.2.  Cases not reported as fraudulent ................................................................................. 21 

2.4.2.3.  Historical recovery rate ............................................................................................... 22 

2.4.3.  Commission’s monitoring .......................................................................................... 22 

2.4.3.1.  Examination of the write off reports ........................................................................... 22 

2.4.3.2.  Commission’s inspections .......................................................................................... 22 

2.4.3.3.  Particular cases of Member State failure to recover TOR .......................................... 23 

Part II - EXPENDITURE.......................................................................................................... 24 

Section I - Shared Management ................................................................................................ 24 

Natural Resources ..................................................................................................................... 24 

3. 

3.1. 

3.2. 

Common Agricultural Policy (CAP) .......................................................................... 24 

Introduction ................................................................................................................. 24 

General analysis – Trend analysis .............................................................................. 25 

3.2.1. 

Irregularities reported as fraudulent ............................................................................ 25 

3.2.2. 

Irregularities not reported as fraudulent ..................................................................... 27 

3.3. 

Specific analysis ......................................................................................................... 29 

3.3.1. 

Irregularities reported as fraudulent ............................................................................ 29 

3.3.1.1.  Modus operandi .......................................................................................................... 29 

3.3.1.2.  Type of control / method of detection of irregularities reported as fraudulent .......... 30 

3.4. 

Anti-fraud activities of Member States ....................................................................... 31 

3.4.1.  Duration of irregularities, Detection and Reporting Efficiency ................................. 32 

3.4.2.  Detection of irregularities reported as fraudulent in 2014 by Member State ............. 33 

3.4.3.  Fraud detection rate .................................................................................................... 34 

3.4.4.  Ratio of established fraud / Dismissal ratio ................................................................ 35 

3.5. 

Recovery cases ............................................................................................................ 37 

3.5.1.  Legal Framework ........................................................................................................ 37 

3.5.2.  Amounts recovered in 2014 for the EAGF ................................................................. 38 

3.5.3.  Amounts recovered by the Member States in financial year 2014 for the EAFRD ... 39 

3.5.4.  Application of the 50/50 Rule ..................................................................................... 40 

3.5.5.  Commission’s Audits .................................................................................................. 42 

4. 

4.1. 

4.2. 

Common Fisheries Policy (CFP) ................................................................................ 44 

General analysis .......................................................................................................... 44 

Specific analysis ......................................................................................................... 45 

4.2.1.  Types of irregularity detected ..................................................................................... 45 

3 

 
 
4.2.2.  Method of detection .................................................................................................... 45 

4.3. 

Control activity by Member States ............................................................................. 45 

Cohesion for growth and employment ...................................................................................... 48 

5. 

Cohesion Policy .......................................................................................................... 48 

5.1. 

Trend analysis ............................................................................................................. 49 

5.1.1. 

Irregularities reported as fraudulent ............................................................................ 49 

5.1.1.1.  Trend by programming period .................................................................................... 49 

5.1.1.2.  Trend by Fund ............................................................................................................. 51 

5.1.1.3.  Trend by objective ...................................................................................................... 53 

5.1.2. 

Irregularities not reported as fraudulent ..................................................................... 55 

5.2. 

Specific Analysis – Irregularities reported in relation to the Programming Period 
2007-13 ....................................................................................................................... 57 

5.2.1.  Priorities concerned by the irregularities reported as fraudulent ................................ 57 

5.2.2.  Priorities concerned by the irregularities not reported as fraudulent .......................... 59 

5.2.3.  Types of irregularities / modus operandi detected - Irregularities reported as 

fraudulent .................................................................................................................... 61 

5.2.4.  Type of control / method of detection – Irregularities reported as fraudulent ............ 63 

5.2.5.  Type of irregularities not reported as fraudulent ........................................................ 64 

5.3. 

Anti-fraud activities by Member States ...................................................................... 64 

5.3.1.  Duration of irregularities, Detection and Reporting Efficiency ................................. 65 

5.3.2.  Detection of irregularities reported as fraudulent in 2014 by Member State ............. 66 

5.3.3.  Fraud detection rate .................................................................................................... 67 

5.3.4.  Fraud Prevention Rate ................................................................................................ 68 

5.3.5.  Ratio of established fraud 2008-2014 ......................................................................... 69 

Section II - Decentralised Management .................................................................................... 72 

The EU as a global player / Pre-Accession Policy ................................................................... 72 

6. 

6.1. 

Pre-Accession Policy (Pre-Accession Assistance and Instrument for Pre-Accession)
 .................................................................................................................................... 72 

The Pre-accession Assistance (PAA), 2000-06 and Instrument for Pre-Accession 
(IPA), 2007-13 ............................................................................................................ 72 

6.2. 

General analysis – Trend analysis .............................................................................. 74 

6.2.1.  Trend analysis ............................................................................................................. 74 

6.2.2.  Trend analysis IPA ..................................................................................................... 75 

6.2.3.  Reporting efforts ......................................................................................................... 75 

6.3. 

Specific analysis – Financial year 2014 ...................................................................... 76 

6.3.1.  Pre-Accession Assistance (PAA) ............................................................................... 76 

4 

 
 
6.3.2. 

Instrument for Pre-Accession (IPA) ........................................................................... 77 

6.3.3.  Method of detection .................................................................................................... 77 

Section III – Direct Management .............................................................................................. 78 

7. 

7.1. 

7.2. 

Direct Management .................................................................................................... 78 

Introduction ................................................................................................................. 78 

General analysis .......................................................................................................... 78 

7.2.1.  Five year analysis 2010-2014 ..................................................................................... 79 

7.3. 

Specific analysis ......................................................................................................... 80 

7.3.1.  Recoveries according policy areas .............................................................................. 80 

7.3.2.  Recoveries according to legal entity residence ........................................................... 81 

7.3.3.  Method of detection .................................................................................................... 82 

7.3.4.  Types of error ............................................................................................................. 83 

7.3.5.  Time delay .................................................................................................................. 83 

7.3.6.  Recovery ..................................................................................................................... 83 

COUNTRY FACTSHEETS ..................................................................................................... 85 

Belgium  .................................................................................................................................... 85 

Bulgaria  .................................................................................................................................... 86 

Czech Republic ......................................................................................................................... 87 

Denmark .................................................................................................................................... 88 

Germany .................................................................................................................................... 89 

Estonia   .................................................................................................................................... 90 

Ireland   .................................................................................................................................... 91 

Greece   .................................................................................................................................... 92 

Spain 

 .................................................................................................................................... 93 

France 

 .................................................................................................................................... 94 

Croatia   .................................................................................................................................... 95 

Italy 

 .................................................................................................................................... 96 

Cyprus   .................................................................................................................................... 97 

Latvia 

 .................................................................................................................................... 98 

Lithuania ................................................................................................................................... 99 

Luxembourg ............................................................................................................................ 100 

Hungary  .................................................................................................................................. 101 

Slovenia  .................................................................................................................................. 108 

Slovakia  .................................................................................................................................. 109 

Finland   .................................................................................................................................. 110 

5 

 
 
Sweden   .................................................................................................................................. 111 

United Kingdom...................................................................................................................... 112 

ANNEXES .............................................................................................................................. 113 

ANNEX 1................................................................................................................................ 114 

ANNEX 2................................................................................................................................ 115 

ANNEX 3................................................................................................................................ 116 

ANNEX 4................................................................................................................................ 117 

ANNEX 5................................................................................................................................ 118 

ANNEX 6................................................................................................................................ 119 

ANNEX 7................................................................................................................................ 120 

ANNEX 8................................................................................................................................ 122 

ANNEX 9................................................................................................................................ 123 

ANNEX 10.............................................................................................................................. 124 

ANNEXES 11-15.................................................................................................................... 125 

ANNEX 11.............................................................................................................................. 126 

ANNEX 12.............................................................................................................................. 127 

ANNEX 13.............................................................................................................................. 128 

ANNEX 14.............................................................................................................................. 129 

6 

 
 
7 

 
 
 
LIST OF ABBREVIATIONS 

CAP 

CF 

CFP 

CN 

CP 

DetE 

DG 

EAFRD 

EAGF 

EC 

EFF 

ER 

ERDF 

ESIF 

ESF 

EU 

EU-10 

EU-12 

EU-15 

EU-2 

EU-27 

Common Agricultural Policy 

Cohesion Fund 

Common Fishery Policy 

Combined Nomenclature (Customs) 

Cohesion Policy 

Detection Efficiency 

Directorate General 

European Agricultural Fund for Rural Development 

European Agricultural Guarantee Fund 

European Commission 

European Fishery Fund 

Error Rate 

European Regional Development Fund 

European Structural and Investment Funds 

European Social Fund 

European Union 

The ten Member States having acceded the EU in 2004 

The  twelve  Member  States  having  acceded  the  EU  between  2004 
and 2007 

The fifteen Member States of the EU before the 2004 accession 

Bulgaria and Romania 

The 27 Member States before Croatian accession 

8 

 
 
  
  
  
 
EUR 

FDR 

FFL 

IMS 

GNI 

HRR 

NR 

OLAF 

OWNRES 

RepE 

RR 

SME 

TFEU 

TOR 

Euro 

Fraud Detection Rate 

Fraud Frequency Level 

Irregularity Management System 

Gross National Income 

Historical Recovery Rate 

Natural Resources 

European Anti-Fraud Office (Office pour la Lutte Anti-Fraude) 

Web  application  for  communication  of  irregularities  in  the  field  of 
Traditional Own Resources 

Reporting Efficiency 

Recovery Rate 

Small and Medium Sized Enterprise 

Treaty on the Functioning of the European Union 

Traditional Own Resources 

9 

 
 
 
Statistical evaluation of irregularities reported for 2014 
Own Resources, Natural Resources, Cohesion Policy, Pre-accession and Direct 
expenditure 

1. 

1.1. 

INTRODUCTION 

Scope of the document 
The  present  document1  is  based  on  the  analysis  of  the  notifications  provided  by 
national authorities of cases of irregularities and suspected or established fraud. The 
reporting  is  performed  in  fulfilment  of  a  legal  obligation  enshrined  in  sectoral 
European legislation. 

The document accompanies the Annual Report adopted on the basis of article 325 of 
the  Treaty  on  the  Functioning  of  the  European  Union  (TFEU),  according  to  which 
“The Commission, in cooperation with Member States, shall each year submit to the 
European  Parliament  and  to  the  Council  a  report  on  the  measures  taken  for  the 
implementation of this article”. 

For this reason, this document should be regarded as an analysis of the achievements 
of Member States. 

The methodology (including the definition of terms and indicators), the data sources 
and the data capture systems are explained in detail in the Commission Staff Working 
Document – Methodology for the Statistical Evaluation of Irregularities. 

1.2. 

Structure of the document 

The present document is divided in two parts.  

The first part is dedicated to the analysis of irregularities reported in the area of the 
Traditional Own Resources (Revenues).  

The second part, concerning the expenditure part of the budget, is composed of three 
sections, dedicated, respectively, to shared, decentralised and centralised management 
modes. 

The  section  dedicated  to  shared  management,  covers  the  natural  resources 
(agriculture, rural development and fisheries) and the cohesion policy. Decentralised 
management  refers  to  the  pre-accession  policy,  while  the  centralised  management 
section  mainly  deals  with  internal  and  external  policies  for  which  the  Commission 
directly manages the implementation. 

The  document  is  completed  by  28  country  factsheets,  which  summarise,  for  each 
Member State, the main indicators and information that have been recorded through 
the analyses. 

15  Annexes  complement  the  information  and  data  of  this  document,  providing  a 
global  overview  of  the  irregularities  reported  according  to  the  relevant  sector 
regulations. Annexes from 1 to 10 concern Traditional Own Resources, Annexes 11 
and 12 Natural Resources and Annexes from 13 to 15 the Cohesion Policy. 

1 

This document does not represent an official position of the Commission. 

10 

 
 
 
                                                            
Part I - REVENUES 

2. 

TRADITIONAL OWN RESOURCES 

2.1. 

Introduction 

See part B ‘Methodology’. 

Charts  TOR1  –TOR4  provide  an  overview  of  the  number  of  cases  of  fraud  and 
irregularities per reporting year, established amounts and recovery rates as published 
in the previous years’ reports and to compare them with the reporting trends observed 
for the 2010-2014 period. 

The  following  analysis  is  based  on  the  data  available  on  the  cut-off  date  (8  April 
2015)  and  aims  to  provide  an  overview  of  the  reported  cases  of  fraud  and 
irregularities reported for 2014 together with their financial impact. 

2.2. 

General analysis – Trend analysis 

2.2.1.  Reporting Years 2010-2014: Cases of fraud and irregularities 

The number of cases reported via OWNRES for 2014 (5 185) is about 8 % higher than 
the  average  number  of  cases  of  irregular  cases  reported  for  the  2010-2014  period 
(4 799). 

The  total  established  amount  of  TOR  involved  (EUR  957  million)  is  about  92 % 
higher than the average established amount for years 2010-2014 (EUR 499 million)2. 
In  2014,  14  big  cases3  totalling  to  the  amount  exceeding  EUR  5164  million  were 
reported comparing to 2013, when two big cases with a total established amount  of 
about EUR 29 million affected the total established amount. 

CHART TOR1: Total number of OWNRES cases and the related established amount (2010-2014) 

When the number of cases reported as fraudulent and as non-fraudulent are compared 
with those published in the previous report, it appears that there is a time gap between 
the  detection  of  the  cases  and  their  reporting  via  the  OWNRES  application.  Only  9 
Member States did not report any change in the number of cases reported for 2013. 

2  For comparability reasons, the figures for the 2010-2013 period are based on the data used for the reports of those 

years. 

3  Cases with an established amount of TOR exceeding EUR 10 million. 
4 

IT (1 case - EUR 43.8 million), FR (1 case - EUR 13.6 million), UK (12 cases - EUR 458.8 million). 

11 

 
 
 
                                                            
The  quality  of  the  data  and  the  timely  reporting  remains  therefore  to  be  further 
tackled.  The  higher  number  of  cases  reported  for  2014  suggest  that  the  Member 
States  took  the  Commission's  recommendation  seriously  and  reviewed  their 
procedures for reporting irregularity cases.  

Annex 1 shows the situation on the cut-off date (8 April 2015) for years 2010-2014. 

2.2.1.1.  Irregularities reported as fraudulent 

The number of cases reported as fraudulent registered in OWNRES for 2014 (710) is 
currently  2  %  lower  than  the  average  number  of  cases  reported  for  the  2010-2014 
period (726). 

The  total  established  amount  of  TOR  involved  (EUR  157  million)  represents  an 
increase  of  54 %  of  the  average  established  amount  for  the  years  2010-2014  (EUR 
102 million).5  

For  2014,  the  Czech  Republic  and Luxemburg  did  not  communicate any  fraudulent 
case exceeding an amount of EUR 10 000. 

CHART TOR2: OWNRES cases reported as fraudulent and the related established amount (2010-2014) 

On the cut-off date, 14 % of all cases detected in 2014 were classified as fraudulent. 
The percentage remained quite stable in comparison to 2013.   

Annex 2 shows the situation on the cut-off date for years 2010-2014. 

2.2.1.2.  Irregularities not reported as fraudulent 

At the same time, the number of cases not reported as fraudulent communicated via 
OWNRES  for  2014  (4 475)  was  10 %  higher  than  the  average  number  reported  for 
2010-2014 (4 073). 

The total established amount of TOR (EUR 800 million) was 101 % higher than the 
average established amounts for the years 2010-2014 (EUR 398 million).6 

Luxemburg and Malta did not report any case of irregularity exceeding an amount of 
EUR 10 000 for 2014. 

5  For comparability reasons, the figures for 2010-2013 are based on the data used for the reports of those years. 
6  For comparability reasons, the figures for 2010-2013 are based on the data used for the reports of those years. 

12 

 
 
 
                                                            
CHART TOR3: OWNRES cases not reported as fraudulent and the related established amount (2010-2014) 

Annex 3 shows the situation on the cut-off date for years 2010-2014. 

2.2.2.  Established and estimated amounts  

In 2014, the total established amount of TOR (gross) was EUR 22.9 billion and the 
greater  part  of  it  (about  96 %)  was  recovered  without  any  particular  problem  and 
made  available  to  the  Commission  via  the  A-account.  In  comparison  with  the  total 
amount established and collected, according to the OWNRES data, around EUR 979 
million has been established and estimated by the Member States in connection with 
cases reported as fraudulent and not reported as fraudulent where the amount at stake 
exceeds EUR 10 000. 

The total established and estimated amounts reported in OWNRES represent 4.47 % 
of  the  total  established  amount  of  TOR  (gross)  for  2014.7  This  proportion  has 
increased compared with 2013 when it was 1.86 %. A percentage of 4.47 % indicates 
that  of  every  EUR  100  of  TOR  (gross)  established,  an  amount  of  EUR  4.47  is 
registered  as  irregular  (fraudulent  or  non-fraudulent)  in  OWNRES.  There  are 
differences among the Member States. In 5 Member States8, the percentage is above 
the  average  of  4.47 %.  The  highest  percentage  for  2014  can  be  seen  in  the  United 
Kingdom and Bulgaria with 15.81 % and 14.20 % respectively. For the Netherlands, 
the  proportion  of  established  and  estimated  OWNRES  amounts  to  established  TOR 
remained  almost  stable  in  2014  compared  to  the  previous  year.  For  Belgium, 
Germany,  Estonia,  Lithuania,  Cyprus,  Malta,  Finland,  Slovakia  and  Sweden  the 
proportion  of  established  and  estimated  OWNRES  amounts  to  established  TOR 
decreased in 2014 compared to the previous year. 
For the six9 Member States which established and made available most of the TOR 
amounts,  the  percentage  of  the  established  and  estimated  OWNRES  amounts  to 
established TOR for 2014 was equal to 2.16 %. In comparison with the previous year, 
this represents an increase of 0.25 percentage points. 

7  See Annex 4. 
8  Bulgaria, Greece, Latvia, Romania and the United Kingdom. 
9  Germany,  the  Netherlands,  Belgium,  Italy,  France  and  Spain.  The  United  Kingdom  was  excluded  from 

consideration as the figures are extraordinary and would distort the results. 

13 

 
 
 
                                                            
TOR MAP1: Showing the percentage of established and estimated amounts in OWNRES of established TOR 
for 2014 (to be prepared by OLAF and updated) 

2.2.3.  Recovery 

The fraud and irregularity cases detected in 2014 show an established amount of EUR 
957  million.  EUR  191  million  of  this  was  recovered  in  cases  where  an  irregularity 
was at stake and EUR 38 million in fraudulent cases. In total EUR 229 million was 
recovered by all Member States for all cases which were detected in 2014. In absolute 
numbers, Germany recovered the highest amount in 2014 (EUR 62 million) followed 
by the United Kingdom (EUR 53 million). This is a starting point for the recovery. 
Analysis  shows  that  lengthy  recovery  procedures  spread  over  several  years  are 
usually  required  due  to  administrative  and  judicial  procedures  in  complex  cases  or 
cases with huge financial impact.  

In  addition,  Member  States  continued  their  recovery  actions  related  to  the  detected 
cases  of  previous  years.  The  EU-28  recovered  EUR  203  million  in  2014  which 
related to cases detected between 1990 and 2013. 

14 

 
 
 
2.2.3.1.  Recovery rates  

Over the past, five years the annual RR has varied between 24 % and 62 % (see Chart 
TOR4)10. The recovery rate for 2014 is currently 24 %11. The overall recovery rate is 
at present low due to correlation between the high detection rate, the high established 
amount  and  the  current  recovery  stage  of  individual  cases  (high  additional  duty 
claims undergo more frequently long lasting administrative and criminal procedures).  

In other words, of every amount over EUR 10 000 of duties established and reported 
for 2014 in OWNRES, approximately EUR 2 400 has already been paid. 
On the cut-off date, the overall RR for all years 1989-2014 was 53 %.12 

CHART TOR4: Annual recovery rates (2010-2014)13 

Recovery rates vary among the Member States. The highest recovery rates for 2014 
are  in  Slovakia  (98 %),  Sweden  (97 %),  Portugal  (96 %),  Bulgaria  (94 %),  Finland 
(91 %)  and  Estonia  (89 %).  Differences  in  recovery  results  may  arise  from  factors 
such  as  the  type  of  fraud  or  irregularity,  or  the  type  of  debtor  involved.  Because 
recovery is ongoing, it can be expected that the recovery rate for 2014 will also go up 
in the future. 

2.3. 

Specific analysis 

2.3.1. 

Irregularities reported as fraudulent 

2.3.1.1.  Modus operandi 

A breakdown of fraud by mechanism type reveals that most fraudulent cases relate to 
smuggling  of  goods.  Incorrect  origin  or  country  of  dispatch,  incorrect  value  or 
classification are frequently mentioned in 2014.   

In  2014, the customs  procedure ‘release  for free  circulation remained the procedure 
most vulnerable to fraud. A total of 9 % of all cases reported as fraudulent and 6 % of 
all established amounts in OWNRES cases registered as fraudulent for 2014 involve 
the transit procedure. 

Member  States  reported  a  number  of  temporary  increases  in  fraudulent  operations 
and  the  discovery  of  isolated  cases  of  fraud  involving  particularly  high  amounts. 

10  For comparability reasons the figures of 2010-2013 are based on the data used for the reports of those years. 
11  See Annex 5. 
12  This  calculation  is  based  on  85 481  cases,  an  established  amount  of  EUR  6.7  billion  and  a  recovered  amount  of 

EUR 3.6 billion. 

13  Based on recovery rates used for the reports 2010-2013. 

15 

 
 
 
                                                            
Inward  processing  and  processing under  customs  control  represent  1 %  and  10 %  of 
all cases reported as fraudulent and 30 %14 and 1 % of the related established amounts 
respectively. Other procedures15 account for 11% of all fraudulent cases and for 2 % 
of the related established amounts.  

Of all cases reported as fraudulent about 62% concern such goods as tobacco, articles 
of  iron  and  steel,  footwear  and  textiles,  electrical  machinery  and  equipment, 
vegetable and mineral oils. In monetary terms those groups of goods represent about 
82%  of  all  amounts  established  for  cases  reported  as  fraudulent.  Evaluation  of  the 
origin of goods subject to fraud and irregularity reveals that goods originating from 
China, Tunisia, USA and Russia were very much affected in monetary terms. 

2.3.1.2.  Method of detection of fraud cases 

In 201416, most fraudulent cases were revealed during a customs control at the time 
of clearance of goods (40 %) and during an inspection by anti-fraud services (36 %). 
Other  methods  that  featured  frequently  were  post-clearance  controls  (15 %)  and  tax 
audits (6 %). 

CHART TOR5: Method of detection 2014 – Cases reported as fraudulent – by number of cases 

In monetary terms, of the EUR 157 million established in fraudulent cases registered 
for 2014, around 43 % were discovered during a post-clearance control, 27 % during 
an inspection by anti-fraud services, 15 % by a tax audit and 13 % during a clearance 
control.  Only  in  Spain,  were  tax  audits  the  most  important  detection  method  for 
fraudulent  cases  in  monetary terms.  In  Belgium,  Greece,  Estonia,  France,  Lithuania 
and  Slovakia  more  than  50 %  of  all  established  amounts  in  fraudulent  cases  were 
detected by anti-fraud services. As regards amounts, controls at the time of clearance 
of  goods  were  the  most  important  method  for  detecting  fraudulent  instances  in 
Bulgaria,  Denmark,  Latvia,  Slovenia  and  Finland.  In  Poland  49 %  of  all  established 
amounts  in  fraudulent  cases  were  detected  by  an  inspection  by  services  or  bodies 
other than customs. 

14  An amount totalling to EUR 46 million was reported in connection with inward processing by Italy. 
15  Customs  warehousing,  outward  processing,  temporary  admission,  free  zone  or  free  warehousing,  exportation,  re-

exportation, destruction and abandonment to the Exchequer. 

16  See Annexes 7 and 8. 

16 

 
 
 
                                                            
CHART TOR6: Method of detection 2014 – Cases reported as fraudulent – by established amounts 

2.3.1.3.  Smuggled cigarettes 

In 2014, there were 201 cases of smuggled cigarettes registered (CN code17 24 02 20 
90) involving estimated TOR of around EUR 22 million. In 2013 the number of cases 
of smuggled cigarettes was 133, totalling around EUR 7 million. 

The highest number of cases was reported by the UK (42). The highest amount was 
reported by Greece (EUR 7.9 million). 

No cases were reported by Belgium, the Czech Republic, Denmark, Estonia, Cyprus, 
Luxembourg, Portugal, Slovakia and Sweden. 

Table TOR1: Cases of smuggled cigarettes in 2014 

17  Combined nomenclature or CN –nomenclature of the Common Customs Tariff. 

17 

CasesEstimated or established amountNEURBG394.956DE10341.080IE22.061.012EL257.869.651ES181.449.569FR15*732.905*HR2371.977IT4342.561LV19866.731LT9276.890HU452.967MT1154.345NL7414.169AT81.016.006PL182.478.364RO8316.809SI2186.048FI488.113UK422.676.250Total20121.790.401* Including the discripances discovered after the cut-off date by France for three cases. TOR: Cases of smuggled cigarettes in 2014MS 
 
 
 
                                                            
In the past, Member States were alerted by the fact of decreasing number of cases of 
cigarette  smuggling.  Review  of  the  cases  of  smuggled  cigarettes  reported  in  the 
previous years led to update of the data in OWNRES for some Member States18. This 
has also had a positive effect on data for 2014. 

2.3.1.4.  Articles of iron and steel – mutual assistance 

In  2014,  100  cases  reported  as  fraudulent  concerned  articles  of  iron  and  steel 
amounting to EUR 27 million. In all, 78 cases totalling to 25 million were detected 
following  a  Mutual  Assistance  notices  issued  by  OLAF.  This  underlines  the 
importance of investigations conducted by OLAF in this particular field. 

2.3.1.5.  Cases reported as fraudulent by amount 

In  2014,  the  established  amount  was  below  EUR  50 000  in  502  cases  reported  as 
fraudulent (71 % of all fraud cases), whereas it was above EUR 50 000 in 208 cases 
(29 %). 

The  total  established  amount  in  cases  reported  as  fraudulent  where  the  amount  at 
stake  was  above  EUR  50 000  amounted  to  EUR  149  million  (95 %  of  the  total 
established amount for cases reported as fraudulent). 

Table TOR2: Cases reported as fraudulent by amount category in 2014 

2.3.2. 

Irregularities not reported as fraudulent 

2.3.2.1.  Modus operandi 

A  breakdown  of  irregularities  by  mechanism  type  shows  that  most  cases  of 
irregularity relate to incorrect declarations (incorrect value, classification, country of 
origin or use of preferential arrangements) and formal shortcomings (failure to fulfil 
obligations or commitments).  

Not all customs procedures are equally susceptible to irregularities. The vulnerability 
of particular procedures may change over time as certain economic sectors become, 
temporarily,  affected.  In  2014  most  of  the  established  amounts  in  OWNRES  in  the 
EU-28 (93 %) for cases reported as non-fraudulent related to the customs procedure 
‘release  for  free  circulation’19.  In  all,  3 %  of  all  amounts  established  in  cases  not 
reported as fraudulent in 2014 involved inward processing20, 1 % related to customs 
warehousing and to transit procedures, respectively. Other customs procedures were 
only marginally affected in 2014.  

The customs procedure ‘release for free circulation’ is the procedure most affected by 
irregularities,  as,  at  the  time  of  release  for  free  circulation,  there  are  a  range  of 
different irregularities which may constitute non-compliance, e.g. the tariff, CN code, 

18  E.g. Following France’s review of the cases reported  for the years 2010-2013, an additional 31 cases of cigarette 

smuggling (EUR 3.5 million) were entered into the OWNRES system.  

19  See Annex 6. 
20  An amount totalling to EUR 20 million was reported by the United Kingdom in relation to inward processing. 

18 

CasesEstablished amountNEUR< 50 000 EUR5027.983.113>= 50 000 EUR 208148.612.650Total710156.595.763 Category  
 
 
                                                            
origin or preferential origin and incorrect value. In customs suspension regimes (e.g. 
warehousing or transit, where the payment of duties is suspended), however, the only 
irregularity that can occur is the subtraction of the goods from customs supervision. It 
is  therefore  to  be  expected  that  the  majority  of  cases  involving  frauds  and 
irregularities  are  reported  in  connection  with  the  procedure  ‘release  for  free 
circulation’. 

Of all cases reported as non-fraudulent about 60 % concern such goods as textiles and 
footwear,  electrical  and  mechanical  machinery,  articles  of  iron  and  steel,  vehicles, 
plastics, glassware and prepared foodstuffs. In monetary terms those groups of goods 
represent about 87 % of all amounts established for cases reported as non-fraudulent. 
Evaluation of the origin of goods subject to fraud and irregularity reveals that goods 
originating  from  China,  USA,  Japan  and  Malaysia  were  very  much  affected  in 
monetary terms.  

2.3.2.2.  Method of detection of non-fraudulent cases 

In  2014,  most  non-fraudulent  cases  (54 %)  were  revealed  during  post-clearance 
customs  controls.  Other methods  of  detection  for  non-fraudulent  cases that  featured 
frequently  were  voluntary  admission  (13 %),  clearance  controls  (11 %),  tax  audits 
(11 %) followed by anti-fraud services (9 %).21 

CHART TOR7: Method of detection 2014 – Cases not reported as fraudulent – by number of cases 

Considering the established amounts, around 81 % of all irregularity cases registered 
for  2014  were  discovered  during  a  post-clearance  control,  6 %  during  an  inspection 
by anti-fraud services, whereas 5 % were related to voluntary admission, 4 % to a tax 
audit,  and  2 %  to  a control  at  the time of clearance  of goods. In  11 Member States, 
more than 50 % of all non-fraudulent cases — in amounts — were detected by post-
clearance  controls.22  In  Bulgaria,  France,  Lithuania,  Poland,  Portugal  and  Romania 
more than 50 % of the amounts relating to non-fraudulent cases were detected by anti-
fraud  services.  Significant  amounts  were  reported  as  non-fraudulent  following 
voluntary admission by Germany (EUR 17 million) and the UK (EUR 16 million). In 
14 Member States voluntary admission was stated as a method of detection of cases 
reported as non-fraudulent. 

21  See Annex 7 and 8. 
22  The Czech Republic, Denmark, Greece, Croatia, Italy, Cyprus, Latvia, Hungary, the Netherlands, Austria, Slovakia, 

Sweden and the United Kingdom. 

19 

 
 
 
                                                            
CHART TOR8: Method of detection 2014 – Cases not reported as fraudulent – by established amounts 

2.3.2.3.  Footwear and textiles vulnerable to irregularities 

Footwear  and  textiles  originating  in  China  were  especially  vulnerable  to  non-
fraudulent irregularities in 2014. Over half of the total amount of TOR established as 
due in relation to non-fraudulent irregularities was from cases involving these goods. 
The  most  commonly  reported type of  infringement  was  undervaluation.  The  United 
Kingdom  was  particularly  affected  by  irregularities  involving  these  goods  and  this 
type  of  infringement  –  of  every  EUR  10 000  reported  as  due  in  cases  of  non-
fraudulent  irregularities,  around  EUR  8 567  involved  undervalued  footwear  and 
textiles.  Thirteen  other  Member  States  also  reported  cases  of  undervaluation  of 
footwear and textiles of lower financial value23. These detections can be considered 
as a result of the Commission’s work in the field of customs valuation. 

2.3.2.4.  Articles of iron and steel – mutual assistance 

In  2014,  418  cases  reported  as  non-fraudulent  concerned  articles  of  iron  and  steel 
amounting to EUR 36 million. In all, 175 cases totalling to 22 million were detected 
following  a  Mutual  Assistance  notices  issued  by  OLAF.  This  underlines  the 
importance of investigations conducted by OLAF in this particular field. 

2.3.2.5.  Cases not reported as fraudulent by amount 

In 2014, the established amount was below EUR 50 000 in 3 386 non-fraudulent cases 
(76 %  of  all  irregularity  cases),  whereas  it  was  above  EUR  50 000  in  1 089  cases 
(24 %). 

The total established amount in non-fraudulent cases where the amount at stake was 
above  EUR  50 000  amounted  to  EUR  735  million  (92 %  of  the  total  established 
amount for non-fraudulent cases). 

Table TOR3: Cases not reported as fraudulent by amount category in 2014 

23  Belgium, the Czech Republic, Germany, Spain, France, Italy, Hungary, the Netherlands, Portugal, Slovakia 

and Sweden. 

20 

CasesEstablished amountNEUR< 50 000 EUR338665.377.043>= 50 000 EUR 1089735.096.017Total4475800.473.060 Category  
 
 
 
                                                            
2.4.  Member States’ activities  

2.4.1.  Classification of cases as fraudulent and non-fraudulent and related rates 

For 2014, Member States classified 710 cases as fraudulent out a total of 5 185 cases 
reported via OWNRES, which indicates a Fraud Frequency Level (FFL) of 14 %. The 
differences between Member States are relatively large. In 2014 most Member States 
categorised between 10-50 % of all cases reported as fraudulent. However, the Czech 
Republic  did  not  categorise  any  cases  reported  as  fraudulent.24  Ten  Member  States 
categorised  less  than  10 %  of  cases  as  fraudulent.25  Six  Member  States  registered 
more than 50 %26 of cases as fraudulent. 

In 2014, the total established and estimated amount affected by fraud in the EU was 
EUR 176 million and the overall fraud detection rate was 0.8 %. For 2014, the highest 
percentages can be seen in Bulgaria with 13.96 % and Greece 5.02 %.27 

The total established and estimated amount affected by irregularities was more than 
EUR 802 million which indicates an irregularity detection rate of 3.66 %. The highest 
percentages can be seen in the United Kingdom (15.73 %), Romania (5.71 %) and the 
Czech Republic (4.38 %).28 

There are large differences between Member States’ classifications, which may partly 
depend  on  their  classification  practices.  This  can  influence  the  comparison  of  the 
amounts involved in cases reported as fraudulent and as non-fraudulent by Member 
States.  Moreover,  individual  bigger  cases  detected  in  a  specific  year  may  affect 
annual rates significantly. Factors such as the type of traffic, type of trade, the level of 
compliance of the economic operators, the location of a Member State can influence 
the rates significantly. Bearing in mind these variable factors, the detection rates can 
also  be  affected  by  the  way  a  Member  State’s  customs  control  strategy  is  set  up  to 
target risky imports and to detect TOR-related fraud and irregularities. 

2.4.2.  Recovery rates  

2.4.2.1.  Cases reported as fraudulent 

Over the 1989-2014 period, OWNRES shows that, on average, 18 % of the initially 
established  amount  was  corrected  (cancelled).  The  recovery  rate  (RR)  for  all  years 
(1989-2014) is 30 %.29 The RR for cases reported as fraudulent and detected in 2014 
was 24 %30 which is below the average rate of 35% for fraudulent cases for the 2010-
2014  period.31  In  general,  the  RR  in  cases  reported  as  fraudulent  is  clearly  much 
lower than that for cases not reported as fraudulent. 

2.4.2.2.  Cases not reported as fraudulent 

OWNRES  shows  that  on  the  cut-off  date,  on  average  34 %  (1989-2014)  of  the 
initially  established  amount  in  relation  to  cases  not  reported  as  fraudulent  has  been 

24  Luxembourg did not report any irregular case in 2014. 
25  Denmark  (3 %),  Germany  (9 %),  Hungary  (8 %),  the  Netherlands  (2 %),  Portugal  (2 %),  Slovakia  (9 %),  Finland 

(9 %), Sweden (1 %), and the UK (4 %). 

26  Bulgaria(86 %), Greece (71 %), Croatia (80 %), Latvia (74 %), Malta (100 %) and Slovenia (58 %),. 
27  See Annex 4. 
28  See Annex 4. 
29  This  calculation  is  based  on  16 504  cases,  an  established  amount  of  EUR  1.92  billion  (after  already  processed 

corrections) and a recovered amount of EUR 0.57 billion. 

30  See Annex 9. 
31  On the cut-off date, for years 2010-2014, the annual RR for fraud cases varied between 24 % and 61 %. 

21 

 
 
                                                            
corrected (cancelled) since 1989. The RR for non-fraudulent cases reported for 2014 
is 24 %.32 On the cut-off date, the annual RR for the last five years has varied between 
24 % and 79 %. The overall RR for all years (1989-2014) for all cases not reported as 
fraudulent is 63 %.33  

2.4.2.3.  Historical recovery rate 

Also in the long term, the HRR reveals an equally strong relation as annual recovery 
rates,  showing  that  recovery  in  cases  reported  as  fraudulent  is  generally  much  less 
successful than in cases not reported as fraudulent (see table TOR4). Classification of 
a  case  as  fraudulent  is  thus  a  strong  indicator  for  forecasting  short-  and  long-term 
recovery results. 

Table TOR4: Historical recovery rate (HRR) 

2.4.3.  Commission’s monitoring  

2.4.3.1.  Examination of the write off reports 

In 2014, 19 Member States submitted 145 new write-off reports to the Commission. 
In  2014,  the  Commission  processed  279  cases  in  all  totalling  EUR  104  million, 
including cases that had been reported previously for which Member States had sent 
additional  information.  In  110  of  these  cases  amounting  to  EUR  37  million,34 
Member  States  were  asked  to  pay  the  outstanding  amounts  as  they  were  not 
considered diligent in recovering the debts. 

Examination  of  Member  States’  diligence  in  write-off  cases  constitutes  a  very 
effective mechanism for gauging their activity in the field of recovery. It encourages 
national administrations to step up the regularity, efficiency and effectiveness of their 
recovery activity,  since any lack of diligence leading to  failure to  recover results in 
individual Member States having to foot the bill. 

2.4.3.2.  Commission’s inspections  

In  its  TOR  inspections,  the  Commission  has  put  a  special  emphasis  on  Member 
States’ customs control strategies and closely monitors their actions in relation to the 
observations  made  during  the  inspections.  Member  States  show  their  willingness  to 
adapt their control strategies and to progressively implement systems that provide for 
efficient  and  effective  risk  analysis  to  protect  the  EU’s  financial  interests.  Also 
adjustments  of  the  procedures  for  detection  and  reporting  of  irregular  cases  are 
applied by Member States with the aim to improve the quality of the information on 
irregular cases. In 2014, 'Fraud and irregularities' was the general inspection themes 
of the on-the-spot customs inspections by the Commission services in Member States.  

Thematic  reports  consolidating  the  results  of  the  inspections  and  evaluating  and 
comparing  Member States’ performance are frequently  prepared  and discussed with 

32  See Annex 9. 
33  This  calculation  is  based  on  68 977  cases,  an  established  amount  of  EUR  4.8  billion  (after  already  processed 

corrections) and a recovered amount of EUR 3 billion. 

34  See Annex 10. 

22 

IregularitiesHRR 1989 – 2011Reported as fraudulent51.08%Not reported as fraudulent88.97%Total 79.71% 
 
 
                                                            
the Member States with a view to remedying the individual shortcomings found. One 
general conclusion drawn by the Commission from its inspections in Member States 
in recent years is that their control strategies are increasingly shifting from customs 
controls  at  the  time  of  clearance  of  goods  to  post-clearance  customs  controls.  The 
customs  controls  at  the  time  of  clearance  of  goods  are  indispensable  for  detecting 
new  types  of  fraud  or  irregularities  and  new  patterns  in  the  use  of  certain  types  of 
fraud.  Member  States’  customs  control  strategies  should,  therefore,  be  frequently 
reviewed, taking into account recent cases detected or new risks identified.  

In view of the risk of fraud being diverted from one Member State to another, and of 
the  spread  of  specific  types  of  fraud,  cooperation  at  EU  and  international  level  is 
becoming increasingly essential for the detection of irregularities. 

2.4.3.3.  Particular cases of Member State failure to recover TOR  

If TOR are not established because of an administrative error by a Member State, the 
Commission  applies  the  principle  of  financial  liability.    Member  States  have  been 
held  financially  liable  in  2014  for  over  EUR  10  million,  and  new  cases  are  being 
given appropriate follow-up. 

23 

 
 
Part II - EXPENDITURE 

SECTION I - SHARED MANAGEMENT 

Natural Resources 

Success in previous decades in guaranteeing sufficient food production, has led to  a 
shift in emphasis to, producing higher quality food for consumers, increasing farms' 
profitability, diversifying the rural economy and protecting the natural environment. 
There is a direct management component but the majority of expenditure is disbursed 
by Member States under the following shared management funds.  

 

 

 

The  European  Agricultural  Guarantee  Fund  (EAGF)  which  finances  direct 
payments to  farmers  and  measures to  respond to  market disturbances, such  as 
private or public storage and export refunds. 

The  European  Agricultural  Fund  for  Rural  Development  (EAFRD)  which 
finances the rural development programmes of the Member States. 

The  European  Fishery  Fund  (EFF)  which  provides  funding  and  technical 
support for initiatives that can make the fishery industry more sustainable. 

Table NR1 shows the financial resources available for this policy area. 

Table  NR1:  Financial  instruments  and  2014  appropriations  for  the  Natural 
Resources Policies 

3. 

COMMON AGRICULTURAL POLICY (CAP) 

3.1. 

Introduction 

For the last 50 years the Common Agricultural Policy (CAP) has been the European 
Union's (EU) most important common policy. This explains why traditionally it has 
taken a large part of the EU's budget, although the percentage has steadily declined 
over recent years. 

The CAP is financed by two funds, EAGF and EAFRD, which form part of the EU's 
general budget. 

Under the basic  rules  for  the financial management of the CAP, the Commission is 
responsible  for  the  management  of  the  EAGF  and  the  EAFRD.  However,  the 
Commission  itself  does  not  make  payments  to  beneficiaries.  According  to  the 
principle  of  shared  management,  this  task  is  delegated  to  the  Member  States,  who 
themselves  work  through  national  or  regional  paying  agencies.  Before  these  paying 
agencies can claim any expenditure from the EU-budget, they must be accredited on 
the basis of a set of criteria laid down by the Commission. 

24 

CommitmentsPaymentsCommitmentsPaymentsEUR millionEUR million%%EAGFShared43 77843 77730.7%31.5%EARDFShared13 99111 6159.8%8.4%EFFShared9417300.7%0.5%TOTAL58 71056 12241.1%40.4%Appropriations 2014As % of total budgetFinancial instrumentManagement mode 
 
 
The paying agencies are, however, not only responsible for making payments to the 
beneficiaries.  Prior  to  doing  so,  they  must,  either  themselves  or  through  delegated 
bodies, satisfy themselves of the eligibility of the aid applications. The exact checks 
to be carried out are laid down in the different sectorial regulations of the CAP and 
vary from one sector to another. 

The expenditure made by the paying agencies is then reimbursed by the Commission 
to the Member States, in the case of the EAGF on a monthly basis and in the case of 
EAFRD on a quarterly basis. Those reimbursements are, however, subject to possible 
financial  corrections  which  the  Commission  may  make  under  the  clearance  of 
accounts procedures. 

Table NR2 shows the financial resources available for the CAP. 

Table NR2: Financial instruments and 2013 appropriations for the CAP 

3.2. 

General analysis – Trend analysis 

3.2.1. 

Irregularities reported as fraudulent 

Table NR3 presents the trend of the irregularities reported as fraudulent by Member 
States for the period 2010-14 in relation to the fund concerned. This shows an overall 
decrease  in  comparison  to  2013  by  almost  11%.  However,  while  the  fraudulent 
irregularities related to the EAGF have decreased by almost 40%, those linked to the 
EARDF  have  kept  on  increasing  by  86%  and  for  the  third  consecutive  year.  Those 
irregularities related to beneficiaries of both funds, which have committed violations 
in relations to both schemes have returned to the levels of 2011 and 2012. 

As  a  result,  for  the  first  time  in  the  last  five  years,  the  irregularities  reported  as 
fraudulent related to the EAFRD have the highest share on the total, representing two 
thirds and reaching 42% on the whole reference period 2010-14 (up from 36% in the 
previous analysis for 2009-13). The share of irregularities committed by beneficiaries 
of both funds remains stable at 12% on the five years analysis. 

Table NR3: Irregularities reported as fraudulent by Fund –2010-14 for the CAP 

25 

CommitmentsPaymentsCommitmentsPaymentsEUR billionEUR billion%%EAGFShared43 77843 77730.7%31.5%EARDFShared13 99111 6159.8%8.4%TOTAL57 76955 39240.5%39.8%Financial instrumentManagement modeAppropriations 2014As % of total budget20102011201220132014NNNNNNEAGF16711181276166801Rural Development905458180335717EAGF / Rural Development651291137206TOTAL3221771485695081 724REPORTING YEARFUNDTOTAL PERIOD 
 
 
 
Similar to 2013, the irregularities notified by four Member States (Hungary, Poland, 
Romania and Italy) represent about 71% of the total number of irregularities reported 
as fraudulent.  

For Hungary, the reported cases originate from an investigation of the European Anti-
Fraud Office (OLAF). Poland, Ireland, Latvia, Lithuania, Portugal, United Kingdom 
have reported an increasing number of fraudulent cases.  

The first ten countries taken together have reported 466 of potential fraudulent cases, 
which represents almost 92% of the total (in 2013 the first nine together had reported 
about 94% of the total fraudulent irregularities). 

Table  NR4  provides  in  the  same  form  of  Table  NR3  information  about  the  trends 
linked to the financial amounts involved in cases reported as fraudulent, which have 
decrease by 17% in comparison with the previous year. For the monetary value, the 
largest  share  in  2014  is  still  represented  by  the  EAGF  component.  The  EAFRD 
becomes  relatively  predominant,  if  one  bears  in  mind  that  it  represents  20%  of  the 
total  resources  for  the  CAP  and  the  financial  value  of  the  irregularities  reported  as 
fraudulent  represent  32%  of  the  total  amount  in  2014.  For  the  period  2010-2014, 
however,  the  distribution  remains  roughly  in  line  with  the  share  of  the  resources 
between the funds. 

Table  NR4:  Financial  amounts  involved  in  irregularities  reported  as  fraudulent  by 
Fund –2010-14 for the CAP 

26 

20102011201220132014EUREUREUREUREUREUREAGF41 310 94299 079 30826 001 96238 390 06444 967 266249 749 541Rural Development8 130 6924 815 6258 300 46413 763 55121 341 19556 351 526EAGF / Rural Development2 708 2741 388 094662 2444 851 893156 6709 767 176TOTAL52 149 908105 283 02734 964 67057 005 50866 465 130315 868 243REPORTING YEARFUNDTOTAL PERIOD 
 
 
 
The trend analysis about the financial amounts can be misleading as it can be greatly 
influenced  by  single  observations  of  significant  value.  For  instance,  the  'distance' 
observed in 2011 between the two funds, finds entire explanation in very few cases 
involving  high  amounts  linked  to  the  EAGF,  which  determine  the  divergence  from 
the trend highlighted in Table NR3. In the period 2011-14, the share of the EAFRD 
on the total is 27%. 

3.2.2. 

Irregularities not reported as fraudulent 

Regarding  irregularities  not  reported  as  fraudulent,  the  number  of  those  reported 
relating  to  EAFRD  has  been  constantly  increasing  (see  Table  NR5),  while  those 
related to EAGF has remained relatively stable. Consistently with this trend, also the 
irregular  financial  amounts  linked  to  the  rural  development  instrument  have  been 
increasing (as highlighted in Table NR6), but with a trend that is more evident in the 
last three years. 

Contrary to the irregularities reported as fraudulent, only 2% of those not reported as 
fraudulent involves violations in both funds. This share shrinks to 1% in relation to 
the financial impact of these irregularities (see Table NR6). 

Table NR5: Irregularities not reported as fraudulent by Fund – 2010-14 for the CAP 

27 

20102011201220132014NNNNNNEAGF9451 0288979931 1625 025Rural Development4987141 1911 8482 1126 363EAGF / Rural Development4071224853234TOTAL1 4831 8132 1102 8893 32711 622REPORTING YEARFUNDTOTAL PERIOD 
 
 
 
 
Unlike  fraudulent  irregularities  the  largest  share,  in  terms  of  numbers,  is  for  the 
EAFRD since 2012, and in the two last years of the period 2010-14 the irregularities 
linked to this fund have almost doubled those related to the EAGF. 

The  irregular  financial  amounts  related  to  the  EAFRD  are  also  progressively 
increasing since 2011 and in 2014 they represented the highest share. 

Table NR6 shows the information concerning the years 2010-14. 

28 

 
 
 
Table NR6: Financial amounts linked to irregularities not reported as fraudulent by 
Fund – 2010-14 for the CAP 

3.3. 

Specific analysis 

3.3.1. 

Irregularities reported as fraudulent 

3.3.1.1.  Modus operandi 

Table  NR7  compares  the  types  of  irregularity  /  modi  operandi  linked  to  fraudulent 
cases detected in 2014 with those detected from 2010 to 2014 (included) in relation to 
the EAGF. 

The  most  recurrent  modus  operandi  is  related  to  infringements  linked  to  the 
documentary  proofs  requested,  and  in  particular,  to  the  use  of  'false  or  falsified 
declarations',  'false  or  falsified  documents'  and  'false  or  falsified  request  for  aid', 
‘declaration of fictitious product, species and/or land’ in line with what reported in 
general for the whole period 2010-2014. ‘Quantities outside permitted limits, quotas 
or  thresholds  (related,  respectively  to  products,  species  or  land)’  remained  a 
significant reported type of breach. 

29 

20102011201220132014EUREUREUREUREUREUREAGF40 980 92667 543 20438 910 822107 305 031107 971 379362 711 363Rural Development14 318 12336 969 64745 849 44380 657 392120 243 072298 037 676EAGF / Rural Development1 973 0032 192 1861 838 8402 283 9012 704 34010 992 270TOTAL57 272 052106 705 03686 599 104190 246 324230 918 791671 741 309REPORTING YEARFUNDTOTAL PERIOD 
 
 
 
Table NR7: Types of irregularities in relation to EAGF 

Table  NR8  compares  the  types  of  irregularity  /  modi  operandi  linked  to  fraudulent 
cases detected in 2014 with those detected from 2010 to 2014 (included) in relation to 
the EAFRD. 

In 2014, 141 irregularities reported as fraudulent indicated that breaches had occurred 
in relation to the 'quality of the beneficiary', to the 'implementation' of the action and 
to  the  'documentary  proof'  supporting  the  request  for  aid.  Otherwise,  the  other 
irregularities  reported  as  fraudulent  follow  the  pattern  of  the  previous  years,  with 
infringements linked to the 'documentary proof' being the most recurrent, followed by 
those related to the nature/quality of the beneficiary. 

Table NR8: Types of irregularities in relation to EAFRD 

The 141 irregularities reported as fraudulent in 2014 mentioned above were reported 
by Hungary and were the result of an investigation coordinated by OLAF. 

3.3.1.2.  Type of control / method of detection of irregularities reported as fraudulent 

Also  in  2014  the  trend  highlighted  in  the  past  two  Reports  was  confirmed,  with 
'administrative  controls'  detecting  the  majority  of  the  irregularities  reported  as 
fraudulent. A significant difference, however, has a substantial impact on the overall 
situation  for  2014:  it  is  represented  by  the  number  of  irregularities  reported  as 
fraudulent detected by an EU body, in particular OLAF. Table NR9 shows the types 
of control having identified the irregularities reported as fraudulent.  

30 

NEURNEURdocumentary proof534 723 51323947 784 486request332 127 63112823 873 866product, species and/or land262 926 34125227 929 440(non-)action728 814 5983332 894 520beneficiary7595 789202 032 000other6384 6976446 885request / beneficiary / product, species and/or land6446 885161 549 566Ethics and integrity340 009535 111 447documentary proof / product, species and/or land261 5483122 814(non-)action / documentary proof / beneficiary2687 2272687 227documentary proof / (non-)action2101 20071 321 826request / (non-)action2301 1523401 102OTHER173 756 6768775 594 362TOTAL16644 967 266801249 749 541Type of irregularityirregularities reported as fraudulent in 2014Irregularities reported as fraudulent 2010-14NEURNEURbeneficiary / (non-)action / documentary proof1413 898 3411413 898 341documentary proof556 838 35317619 567 371beneficiary332 488 206755 997 423beneficiary / documentary proof23558 000261 673 904(non-)action191 439 263787 259 531request161 888 082474 154 855Ethics and integrity9382 00711597 180product, species and/or land9124 942521 517 652other6548 518213 586 566OTHER243 175 483908 098 702TOTAL33521 341 19571756 351 526Type of irregularityirregularities reported as fraudulent in 2014Irregularities reported as fraudulent 2010-14 
 
 
 
This  trend  is,  nonetheless,  confirmed  when  looking  at  the  results  for  the  analysed 
period  2010-14,  when  administrative  controls  detected  about  46%  of  potentially 
fraudulent infringements. 

The  impact  in  monetary  terms  of  anti-fraud  controls  and  criminal  investigations 
remain significant and counts for 66% of the total detections in 2014 and 38% for the 
period 2010-14, without including the results from OLAF. 

Table  NR9:  Control  methods  having  identified  the  irregularities  reported  as 
fraudulent in 2014 

Of the 145 fraudulent notifications identified by EU-body controls, 141 were reported 
by Hungary, following the conclusion of an OLAF investigation. 

3.4. 

Anti-fraud activities of Member States 

Previous paragraphs have examined the trend and main features and characteristics of 
the irregularities reported as fraudulent. 

The  present  paragraph  aims  at  examining  some  aspects  linked  to  the  anti-fraud 
activities and results of Member States. Five elements are taken into account: 

(1) 

(2) 

(3) 

(4) 

the  time  that  runs  between  the  beginning  of  the  fraudulent  practice  and  its 
detection/establishment  by  the  competent  authority  and  reporting  to  the 
Commission (Detection / Reporting Efficiency); 

the number of irregularities reported as fraudulent by each Member State; 

the  fraud  detection  rate  (the  ratio  between  the  amounts  involved  in  cases 
reported as fraudulent and the payments occurred in the financial year 2014); 

the  fraud  prevention  rate  (the  ratio  between  the  amounts  involved  in  cases 
reported  as  fraudulent  which  have  been  detected  before  payments  were 
executed); 

(5) 

the  ratio  of  cases  of  established  fraud  on  the  total  number  of  irregularities 
reported as fraudulent. 

31 

NEURNEURadministrative control20012 767 015780103 233 038anti-fraud control10140 734 03452893 600 261criminal investigation343 590 74312525 042 933tax control4526 447352 233 775other control3525 570171 174 588EU-body (incl. OLAF)1454 603 45917280 621 650n/a213 717 863405 617 370TOTAL50866 465 1301 697311 523 615Irregularities reported as fraudulent 2010-2014Irregularities reported as fraudulent in 2014Type of control 
 
 
3.4.1.  Duration of irregularities, Detection and Reporting Efficiency  

Of the 3 835 detected irregularities reported by Member States in 2014, 62% involve 
infringements  that  have  been  protracted  during  a  given  span  of  time.  For  the 
irregularities reported as fraudulent this percentage is higher at 68%. The remaining 
part  of  the  datasets  refers  to  irregularities/breaches  which  consisted  of  a  single  act 
identifiable on a precise date. 

Taking into account only those irregularities which have been protracted in time, their 
average duration is of 63 months (i.e. about 5 years and 4 months). 

The  two  subsets  (irregularities  reported  as  fraudulent  and  those  not  reported  as 
fraudulent) have two different patterns. 

The average duration of those reported as fraudulent is 80 months (i.e. over 6 and half 
years)  while  that  of  those  not  reported  as  fraudulent  is  61  months  (i.e.  just  over  5 
years). 

Looking  at  the  detection  and  reporting  efficiencies  of  Member  States,  Table  NR10 
provides  includes  the  average  duration  (in  months)  occurring  between  the  time  at 
which  the irregularity  began  or  was committed and when it was detected (detection 
efficiency),  the  average  time  gap  (in  months)  between  detection  and  reporting  and 
their sum. This information is completed with the minimum and maximum values for 
each of the three categories.  

Average  detection  efficiency  is  28  months  (2  years  and  4  months),  while  reporting 
efficiency is at 16 months (1 year and 4 months) improving in comparison with 2013 
(down from 22 months).  

Table NR10: Detection and Reporting Efficiency of Member States 

The  data  set  used  for  Table  NR10  includes  all  irregularities  (fraudulent  and  non-
fraudulent) reported by Member States in 2014. 

32 

months/minmonths/avgmonths/maxmonths/minmonths/avgmonths/maxmonths/minmonths/avgmonths/maxMT074703501052LV093102311034LT01144042231446CZ01779053122280SI114340103512441EE02060052822561BG09481176782672PL01997098422899RO02689021802891IE017119011172128211CY02872053083373FI02568083623385SK03061044923471PT0251150982035180DK0147202077135117SE0247901173435119NL022218013112235237HU0311020869239105UK021207020134141210GR0331670982242167EU028246016172044259BE129132017108247155FR02814102296150199IT041246010138151259ES025161027143052166DE036185020140255225AT23479030125664141LU30578931524497291Member StateDetERepEDetE + RepEIrregularities reported as fraudulent in 2014 
 
 
3.4.2.  Detection of irregularities reported as fraudulent in 2014 by Member State 

Map  NR1  divides  Member  States  in  four  groups,  depending  on  the  number  of 
irregularities reported as fraudulent in 2014: 

(1)  Group 1: no irregularities reported as fraudulent irregularities in 2014; 

(2)  Group 2: between 1 and 9 such cases reported in 2014; 

(3)  Group 3: 10 to 30 irregularities reported as fraudulent; 

(4)  Group 4: more than 30 cases reported. 

Five  (5)  Member  States  have  notified  no  irregularity  as  fraudulent;  twelve  (12) 
Member States belong to Group 2; Group 3 is composed of five (5) Member States, 
as Group 4. 

Notably,  Denmark  passed  from  Group  4  to  Group  2  and  Hungary  and Ireland  from 
Group 1 to Group 4. 

Italy, Poland and Romania confirmed their position in Group 4. 

33 

 
 
Map NR1: Number of irregularities reported as fraudulent in 2014 by Member State - CAP 

The detailed figures of Map NR1 are showed in Table NR10. 

3.4.3.  Fraud detection rate 

The  fraud  detection  rate  compares  the  results  obtained  by  Member  States  in  their 
fight against fraud with the payments received by them in a given financial year. This 
implies that a single case reported as fraudulent and involving a significant financial 
amount  can  produce  a  better  result  that  that  achieved  by  the  sum  of  the  financial 
impact of several irregularities affecting lower amounts. For this reason, this indicator 
should be read in conjunction with the number of irregularities reported as fraudulent 
and for this reason they are presented together in Table NR11. 

34 

 
 
 
In  2014,  the  highest  fraud  detection  rates  are  referred  to  Estonia,  Poland,  Romania, 
Malta, Hungary, Latvia and Lithuania.  

Table  NR11:  number  of  irregularities  reported  as  fraudulent  in  2014,  amounts 
involved and fraud detection rate by Member State 

3.4.4.  Ratio of established fraud / Dismissal ratio 

Table  NR11  shows  the  ratio  between  the  cases  of  established  fraud  and  the  total 
number  of  irregularities  reported  as  fraudulent  (including  suspected  and  established 
fraud) in the period 2009-13. Taking into account only cases reported in 2014 would 
be  meaningless,  as  the  criminal  proceedings  leading  to  a  conviction  for  fraud  may 
take several years, while using the period 2010-14 would be misleading as it will be 
impossible  to  make  a  sound  comparison  with  figures  published  in  the  2013  Report. 
However information concerning the years 2010-14 is published (for reference for the 
next years) in Table NR12. 

Table  NR12  has  been  completed  with  the  ‘Dismissal  ratio’,  calculated  by  the 
differences between the total number of irregularities reported as fraudulent published 
in the corresponding table in the 2013 Report (TOTAL 2013) and the total calculated 
taking into account the updates received in 2014. When the ratio is positive, it means 

35 

NEUREURAT962 462 3700.00%BE1390 000622 462 8350.06%BG11506 467995 842 8880.05%CY240 46279 896 2440.05%CZ4273 5891 176 057 5550.02%DE6146 8316 114 432 5150.00%DK350 3491 009 350 1910.00%EE41 053 243162 442 9300.65%ES19575 7436 548 904 8310.01%FI581 618 8760.00%FR173 251 6559 129 675 3380.04%GR12741 4372 840 810 1690.03%HU1786 675 2461 890 200 3730.35%IE33388 4201 234 460 7260.03%IT545 812 8885 709 869 7310.10%LT61 603 846612 272 5140.26%LU34 673 6400.00%LV11715 218206 560 0060.35%MT161 81416 980 1720.36%NL950 660 9810.00%PL7831 838 8074 908 504 8630.65%PT62 633 5801 418 389 4040.19%RO538 560 8822 157 390 9730.40%SE17 543914 102 5830.00%SI3679 525264 567 2630.26%SK527 843 2680.00%UK5457 5853 926 253 1710.01%TOTAL50866 465 13054 996 686 4100.12%FDR 2014Member StateIrregularities reported as fraudulent in 2014Payments in 2014 
 
 
that  Member  States  have  classified  as  ‘suspected’  or  ‘established  fraud’  an 
irregularity appearing as fraudulent in 2013. 

In  this  respect,  the  average  ratio  of  established  fraud  at  EU  level  is  8%,  increasing 
from 7% of 2013. The dismissal ratio is 4%. 

Table  NR12:  number  of  cases  of  suspected  and  established  fraud  and  ratio  of 
established fraud – cases reported between 2009-13 in the CAP 

Table  NR13  provides  the  information  concerning  the  number  of  cases  of  suspected 
and established fraud and ratio of established fraud calculated for the years 2010-14. 
It will be used in the coming reports for comparability. 

36 

Suspected fraudEstablished fraudTOTALRatio established fraudTOTAL at the end of 2013Dismissal ratioNNN%N%AT911010%100%BE101119%12-8%BG1695822726%233-3%CZ25250%2025%DE1932214%24-8%DK1181180%1180%EE211225%220%ES221234%29-21%FI-1-100%FR19190%27-30%GR341353%343%HU963993%8911%IE440%40%IT377113883%409-5%LT550%1400%LU110%10%LV61714%8-13%MT550%50%NL440%40%PL179151948%1940%PT330%250%RO10451095%147-26%SE660%60%SI131147%16-13%SK220%20%UK72922%813%TOTAL1 2581041 3628%1 426-4%Member State 
 
 
Table  NR13:  number  of  cases  of  suspected  and  established  fraud  and  ratio  of 
established fraud – cases reported between 2010-14 in the CAP 

3.5. 

Recovery cases 

3.5.1.  Legal Framework 

Regulation  (EU)  No  1306/2013  on  the  financing  of  the  CAP  requires  the  Member 
States to recover sums lost as a result of detected irregular payments. However, the 
recovery procedures, in accordance with the principle of subsidiarity, are wholly the 
responsibility  of  the  Member  States  concerned  and,  thus,  subject  to  their  individual 
administrative  and  judicial  procedures.  Therefore,  while  some  procedures  deliver 
rapid results, others take more time. 

In order to address delays by some Member States in recovering undue payments, the 
legislator  introduced  an  automatic  clearing  mechanism  under  which  50  %  of  any 
undue payments which the Member States have not recovered from the beneficiaries 
within 4 years or, in the case of legal proceedings, 8 years, would be charged to their 
national budgets (50/50 rule). 

Even after the application of this mechanism, Member States are, however, obliged to 
pursue  their  recovery  procedures  and,  if  they  fail  to  do  so  with  the  necessary 

37 

Suspected fraudEstablished fraudTOTALRatio established fraudNNN%AT911010%BE72922%BG1355819330%CY220%CZ28280%DE1932214%DK1211210%EE241254%ES341353%FR341353%FI0GR461472%HU27432771%IE343378%IT416114273%LT11110%LU110%LV171186%MT660%NL330%PL210162267%PT990%RO13691456%SE660%SI161176%SK220%UK1021217%TOTAL1 6101141 7247%Member State 
 
 
diligence,  the  Commission  may  decide  to  charge  the  entire  outstanding  amounts  to 
the Member States concerned. Moreover, Member States are required to off-set any 
outstanding debts against future payments to the debtor (compulsory compensation). 

With the entry into force of the new legal framework, the 50/50 rule now has to be 
applied to EAFRD in the financial year when it occurs and not at the closure of the 
programme. Consequently, for financial year 2014, the Member States are required to 
indicate amounts to be charged under the 50/50 rule also for EAFRD 2007-2013 for 
the first time35. 

Undue payments that are the result of administrative errors committed by the national 
authorities also have to be deducted from the annual accounts of the Paying Agencies 
concerned and, thus, excluded from EU financing. 

3.5.2.  Amounts recovered in 2014 for the EAGF 

Table NR14 below sets out the amounts recovered in 2014 from the beneficiaries by 
the Member States for the EAGF36. 

The  total  amount  recovered  is  EUR  150.3  million.  This  corresponds  to  the  amount 
declared by DG AGRI in note 6 to the consolidated accounts for 2014. 

Amounts  recovered  in  respect  of  cross-compliance  infringements  are  indicated 
separately and deducted to show the amount of recoveries for 2014 which DG AGRI 
considers to be  relevant for its corrective capacity37 –  i.e.  an amount  of  EUR 112.4 
million. 

35 
Article 54(2) of Regulation (EU) No 1306/2013. 
36 
Until the entry into force of Regulation 908/2014 (implementing Regulation for Regulation 1306/2013), 
Paying Agencies were not required to record the budget code of the amounts recovered and it is not, therefore, 
possible to provide a breakdown of recovered amounts between ABB02 (market measures) and ABB03 (direct 
payments) for the EAGF. From financial year 2016, the Paying Agencies are required to record the budget code 
of the expenditure of origin and thus will be able provide the data on recoveries at ABB level. 
37 

see section 2.1.1.3.3 of the Annual Activity Report of DG AGRI. 

38 

 
 
                                                            
Table NR14: EAGF - Recoveries by the Member States from the final beneficiaries of 
unduly paid amounts in 2014 

3.5.3.  Amounts recovered by the Member States in financial year 2014 for the EAFRD 

Table NR15 below sets out the amounts recovered in 2014 from the beneficiaries by 
the Member States for the EAFRD. 

Table  NR15:  EAFRD  -  Recoveries  from  the  final  beneficiaries  of  unduly  paid 
amounts in 2014 

*The total amount recovered is EUR 168.6 million. This amount differs slightly from that provided for 
note 6 (point 6.1.2) to the (provisional) Consolidated Annual Accounts (EUR 167 million), which was 
based on preliminary data that has been subsequently updated. 

39 

Total recoveriesCross-compliance recoveriesEAGF less cross-complianceEUREUREURBelgium2 203 0891 461 519741 570Bulgaria1 942 165260 0941 682 071Czech Republic578 817382 960195 857Denmark2 414 0661 588 591825 475Germany11 907 4986 797 8735 109 625Estonia336 071280 20355 868Ireland11 894 1363 681 9918 212 145Greece4 140 957747 2183 393 739Spain19 505 6991 233 91518 271 784France17 519 5463 669 48713 850 059Croatia14 70614 458248Italy18 210 9211 480 95916 729 962Cyprus499 96659 183440 783Latvia861 973483 100378 873Lithuania4 382 7754 156 362226 413Luxembourg128 954107 52521 429Hungary5 670 157879 7744 790 383Malta40 15116 46523 686Netherlands2 230 904617 3441 613 560Austria13 607 338364 09313 243 245Poland5 079 4302 228 5372 850 893Portugal4 704 289217 6914 486 598Romania5 399 2871 028 4274 370 860Slovenia625 768182 573443 195Slovakia1 057 624792 351265 273Finland1 073 933427 203646 730Sweden2 662 461885 6331 776 828United Kingdom11 612 9823 901 0257 711 957TOTAL150 305 66337 946 554112 359 109Member StateEAGF - Amounts recovered by Member States in 2014EURaTotal Rural development recoveries*168 642 720b  SAPARD (2000-2006)400 042c  TRDI (2000-2006)17 508 936d=a-(b+c)  EAFRD150 733 742e Cross compliance corrections 28 834 628f= d-e TOTAL excluding cross compliance corrections121 899 115Recoveries for EAFRD in 2014 
 
 
 
For  the  purpose  of  calculating  corrective  capacity38,  recoveries  in  respect  of 
SAPARD and TRDI are excluded as they are not relevant to EAFRD. Also deducted 
are  recovered  amounts  in  respect  of  cross-compliance  infringements.  The  resulting 
amount of recoveries for 2014 which DG AGRI considers relevant for its corrective 
capacity is EUR 121.9 million. 

Table NR16: EAFRD - Recoveries by the Member States from the final beneficiaries 
of unduly paid amounts in 2014 

3.5.4.  Application of the 50/50 Rule 

The  financial  consequences  of  non-recovery  for  cases  dating  from  2010  (4  year 
deadline  for  recovery)  or  2006  (8  year  deadline  if  legal  proceedings)  will  be 
determined for 2014 in accordance with the 50/50 rule mentioned above by charging 
approximately  18.5  million  EUR  to  the  Member  States  concerned.48  Moreover, 
around  17.6  million  EUR  will  be  borne  by  the  EU  budget  for  cases  reported 
irrecoverable  during  financial  year  201449.  The  final  figures  will  be  established  in 
May  2015  when  the  financial  clearance  decision  for  financial  year  2014  will  be 

38 

See section 2.1.1.3.3 of the Annual Activity Report of DG AGRI. 

40 

Total recoveriesCross-compliance recoveriesEAFRD less cross-complianceEUREUREURAustria12 410 69852 48512 358 213Belgium611 17116 722594 449Bulgaria1 936 9461 183 341753 605Cyprus158 87395 34563 528Czech Republic1 208 011120 5591 087 452Germany12 814 075915 79311 898 282Denmark1 182 75984 5581 098 201Estonia1 911 891290 3411 621 550Spain9 842 340711 0539 131 287Finland1 126 860166 338960 522France2 106 299304 2521 802 047United Kingdom6 872 547221 1896 651 358Greece5 005 5973 848 6801 156 917Croatia000Hungary9 784 0193 259 6246 524 395Ireland4 610 475248 7924 361 683Italy14 338 80710 601 9753 736 832Lithuania3 675 8632 955 461720 402Luxembourg69 87937 63732 242Latvia1 563 909513 7241 050 185Malta113 75324 21589 538Netherlands471 7745 115466 659Poland10 563 568229 06410 334 504Portugal17 716 508335 45717 381 051Romania26 363 1362 118 64224 244 494Sweden1 613 08936 1531 576 936Slovenia1 213 38397 1601 116 223Slovakia1 447 514360 9551 086 559TOTAL150 733 74428 834 630121 899 114Member StateEAFRD - Amounts recovered by Member States in 2014 
 
 
                                                            
adopted. Due to the application of the 50/50 rule, important non-recovered sums have 
already been charged to the Member States for EAGF expenditure. 

The overall outstanding amount still to be recovered from the beneficiaries at the end 
of that financial year was 1 588.5 million EUR. Of this amount, 1 348.8 million EUR 
is  outstanding  to  the  EU  budget  (the  difference  having  already  been  charged  to  the 
Member States via the 50/50 mechanism). 

The clearance mechanism (50/50 rule), referred to above, provides a strong incentive 
for  Member  States  to  recover  undue  payments  from  the  beneficiaries  as  quickly  as 
possible. As a result, by the end of financial year 2014, 45 % of the new EAGF debts 
from  2007  and  thereafter  had  already  been  recovered,  which  is  a  significant 
improvement compared to the past. The detailed breakdown of this recovery rate has 
developed as indicated in Table NR17. 

Table NR17: Rate of recovery from beneficiaries of irregularities detected since 2007 
- EAGF 

It is worth noting that some of these new debt amounts were already written off by 
Member States in the period 2007-2013 (91.4  million EUR) and therefore they will 
most likely not be recovered. For more details on the recovery rates at Member State 
level, see Table NR18. 

41 

until the end of 2007until the end of 2008until the end of 2009until the end of 2010until the end of 2011until the end of 2012until the end of 2013until the end of 2013200733%47%50%53%60%68%69%69%2008-24%40%47%49%58%59%60%2009--24%33%42%44%46%49%2010---29%39%44%45%47%2011----23%34%39%43%2012-----34%60%64%2013------23%30%201414%2007-2014-------45%year of discovery of the irregularityRecovery rate 
 
 
Table  NR18:  Recoveries  (EUR)  from  beneficiaries  for  cases  detected  since  2007  - 
EAGF 

3.5.5.  Commission’s Audits 

During  the period  2008-2014,  DG  AGRI  audited  the  correct  application  of  the  new 
clearance  mechanism through 32 audit  missions in  19 Member  States (including  all 
EU-15  Member  States  with  a  low  recovery  rate  for  the  cases  detected  since  2007). 
Except  for  two  cases  (IT  and  IE),  in  general  the  Member  States'  authorities  have 
adequate procedures in place to protect the financial interest of the European Union. 
Deficiencies  found  during  these  audits  are  being  followed  in  the  context  of 
conformity clearance procedures. 

The diligence of the Member States' authorities in the recovery of the most significant 
individual  irregularity  cases  is  assessed  in  the  context  of  a  further  25  on-going 
conformity clearance procedures (desk audits). 

In 2012, an OLAF investigation revealed for the Italian Paying Agency some serious 
issues  regarding  the  completeness  of  the  debtors'  ledger,  the  prescription  of  certain 
debts, and some national schemes allegedly funded by the EU budget. 

In  addition,  the  European  Court  of  Auditors,  in  the  framework  of  the  DAS  2013 
exercise,  also  raised  serious  concerns  regarding  the  debt  management  systems 

42 

New cases since 2007AdjustmentsRecoveriesRecovery rateEUREUREUR%Belgium80 456 568-29 370 076-27 608 11254%Bulgaria2 091 872241 624-58 7583%Czech Republic2 495 242-111 396-2 298 45296%Denmark32 952 4618 926 624-24 251 97558%Germany78 031 637-2 688 716-64 295 09285%Estonia2 421 678-1 017 457-1 264 64090%Ireland28 114 520-2 763 831-23 268 26592%Greece62 606 862-18 354 241-12 714 21529%Spain239 314 754-31 123 900-134 627 54765%France368 563 03726 428 945-67 717 99617%Croatia2850-24686%Italy274 398 90462 051 916-120 681 85636%Cyprus2 956 318-19 502-2 102 59772%Latvia1 911 184-31 603-1 471 52678%Lithuania6 370 389-2 513 194-3 527 69291%Luxembourg1 074 885-494 513-322 88656%Hungary70 190 150-33 663 712-14 293 37139%Malta1 098 99194 290-609 34651%Netherlands68 278 567-8 404 665-22 412 31637%Austria44 416 388-1 558 648-41 992 07398%Poland76 552 801-18 200 834-20 828 52936%Portugal74 157 054-18 372 972-33 131 03459%Romania32 701 152101 973-13 283 09040%Slovenia15 920 318-1 928 023-4 812 96534%Slovakia2 798 710-799 198-618 91331%Finland10 010 234182 436-9 402 20192%Sweden26 775 230-4 035 113-18 915 23083%United Kingdom51 833 109-8 904 085-36 749 48086%TOTAL1 658 493 300-86 327 870-703 260 40345%Member State 
 
 
implemented in IT (AGEA), and IE (DAFF). DG AGRI took this into account in its 
risk  analysis  and  carried  out  an  audit  mission  in  Italy  in  September  2014  while  an 
audit to Ireland will take place in the 2015-2016 audit year. 

Concerning  the  audit  of  the  debt  management  system  implemented  by  the  Italian 
Paying Agency AGEA (IT01), the audit confirmed the serious concerns regarding the 
management of irregularities and other debts for financial year 2010 and earlier, and 
more generally all irregularities and debts for which the payment of origin was made 
in  financial  year  2007  or  before.  A  number  of  weaknesses  concerning  the 
accreditation  criteria  for  debts  were  noted  (improper 
internal  environment; 
insufficient control activities and monitoring mechanisms). Based on its findings, DG 
AGRI considered that the non-recovery of the debts in financial year 2010 and earlier 
was attributable to the negligence of the Italian authorities in the recovery procedure 
and therefore intends to propose financial corrections for these financial years. 

43 

 
 
4. 

COMMON FISHERIES POLICY (CFP) 

As the activities of each fishing fleet affect the opportunities of other fleets, the EU 
countries  have  decided  to  manage  their  fisheries  in  collaboration,  through  the 
common  fisheries  policy  (CFP).  This  policy  brings  together  a  range  of  measures 
designed to achieve a thriving and sustainable European fishing industry. 

Among the most important areas of action of the CFP is the provision of funding and 
technical  support  for  initiatives  that  can  make  the  industry  more  sustainable.  These 
actions are supported by the European Fisheries Fund (EFF). 

4.1. 

General analysis 

Implementation  of  programmes  financed  by  the  EFF  has  been  implemented  more 
slowly than that of other policies under shared management in the first years of the 
programming  period  2007-201339.  For  this  reason,  the  number  of  irregularities 
reported by Member States in relation to this fund is limited and has started in 2010.  

Table  NR19  shows  the  overall  number  of  irregularities  (fraudulent  and  non-
fraudulent reported by year and the related financial amounts. 

The  increase  from  one  year  to  the  other  simply  reflects  the  increased  level  of 
implementation of the programmes. 

The  share  of  irregularities  reported  as  fraudulent  on  the  total  is  more  important  in 
2014 (14% and 39% of the related amounts) than in the reference period 2010-2014 
(10% and 30% of the related amounts). 

Table NR19: EFF - Irregularities (fraudulent and non-fraudulent reported by year – 
2010-2014 

39 

For  the  analysis  of  irregularities  reported  in  relation  to  the  Financial  Instrument  for  Fishery  Guidance 
(FIFG) related to the programming period 2000-06, see chapter 5 on the Cohesion Policy. 

44 

NEURNEURNEUR20101193 916514 6876208 6032011122 58029554 76330577 34320124706 272736 676 671777 382 9432013218 852 30813113 740 27115222 592 5792014112 140 949916 591 5571028 732 506TOTAL3811 916 02532927 577 94936739 493 974                  IrregularitiesYearReported as fraudulentNot reported as fraudulentTOTAL 
 
 
 
                                                            
4.2. 

Specific analysis 

Given  the  limited  number  of  irregularities  reported  so  far,  the  analysis  covers  the 
whole period 2010-14. 

4.2.1.  Types of irregularity detected 

The  number  of  irregularities  reported  in  relation  to  the  EFF  is  limited  and  to  some 
extent  incomplete  in  relation  to  the  typologies  of  irregularities  detected  by  national 
authorities. 

This is reflected by the circumstance that of the 386 detected irregularities (fraudulent 
and  non-fraudulent),  116  do  not  indicate  the  modus  operandi  (30%  of  the  total,  up 
from 23% of 2013). 

The most detected typology is 'Not eligibility for aid of the action/project’, followed 
‘Other  irregularities’,  'Infringements  of  public  procurement  rules'  and  ‘Other 
infringements  concerning  the  implementation  of  the  project/action’  and  'Documents 
missing  and/or  not  provided'.  These  types  plus  those  for  which  no  modus  operandi 
has been reported cover 81% of the reported irregularities. 

In  relation  to  the  40  irregularities  reported  as  fraudulent,  there  is  no  real  pattern 
emerging from the reported information, also taking into account that in 23 cases no 
information has been provided.  

4.2.2.  Method of detection 

In  relation to the methods of detection, the most  frequently reported are 'Control of 
accounts',  'Initial  inquiry/control  of  documents'  and  'On-the-spot  checks'.  Specific 
information is missing in 99 cases (26%). 

In  relation  to  the  irregularities  reported  as  fraudulent,  information  is  missing  in 
twenty-five (25) cases; eleven (10) occurrences are linked to ‘judicial inquiries’ and 
in eight (8) cases the method used was the ‘control of documents’. 

4.3. 

Control activity by Member States 

Table NR20 shows the results of the control activities in the Member States in 2014. 

Irregularities  have  been  detected  and  reported  by  18  Member  States;  fraudulent 
irregularities by 5 Member States. In terms of numbers of irregularities, the majority 
has  been  detected  by  Portugal,  Spain  and  Bulgaria,  while  in  terms  of  amounts  the 
highest results have been obtained by Romania and Bulgaria. 

Bulgaria  is  the  Member  State  having  detected  and  reported  the  highest  number  of 
fraudulent irregularities. The 5 Bulgaria cases represent 45% of the total number of 

45 

 
 
 
irregularities  reported  as  fraudulent.  However  the  single  irregularity  reported  as 
fraudulent by Romania accounts for 45% of the related amounts. 

Table  NR20:  EFF  –  Irregularities  (fraudulent  and  non-fraudulent)  reported  by 
Member State – 2014 

Table NR21 shows the overall results for the whole programming period 2007-13. 

Irregularities have been detected and reported by 24 Member States; 6 Member States 
have  reported  fraudulent  irregularities  during  this  period.  Spain,  Poland  and  the 
United  Kingdom  are  the  countries  having  reported  the  highest  number  of 
irregularities  (fraudulent  and  non-fraudulent).  Italy  is  the  Member  State  having 
detected  and  reported  the  highest  number  of  fraudulent  irregularities  and  related 
amounts. 

The established fraud ratio in the Fishery sector is calculated at 7.5% with only two 
Member States reporting of finalised procedures (Italy and Estonia). 

46 

NEURNEURNEURBG5772 5847328 650121 101 234CZ211 744211 744DE114 120114 120EE9191 8869191 886ES12842 44412842 444FI591 674591 674FR19991 63410991 634HU2324 5592324 559IT3370 654216 5835387 237LT350 536350 536NL124 892124 892PL6847 0416847 041PT128 97913970 39214999 370RO1968 73331 156 31942 125 051SE482 988482 988SI110 620110 620SK141 065141 065UK10594 41110594 411TOTAL112 140 949916 591 5571028 732 506Irregularities reported as fraudulentIrregularities not reported as fraudulentTOTALMember State 
 
 
Table  NR21:  EFF  –  Irregularities  (fraudulent  and  non-fraudulent)  reported  by 
Member State – 2010-14 

47 

NEURNEURNEURNEURAT117 645117 645BG6953 4547328 650131 282 104CY2203 450111 5163214 966CZ61 388 36861 388 368DE217 517217 517DK141 664 437141 664 437EE1193 91616579 90117773 817ES858 026 809858 026 809FI7186 6097186 609FR19991 63410991 634GR114 377114 377HU3341 8983341 898IE10136 46010136 460IT227 953 2812937 7299670 813339 561 823LT7130 3887130 388LV1347 1183156 0074503 125NL4175 5684175 568PL21 057 045522 355 215543 412 261PT2239 029262 209 225282 448 254RO1968 733326 456 194337 424 927SE11406 13611406 136SI110 620110 620SK259 065259 065UK371 940 704371 940 704TOTAL3711 722 11031 131 64534628 275 75738641 129 511Irregularities reported as fraudulentMember StateSuspected fraudEstablished fraudIrregularities not reported as fraudulentTOTAL 
 
 
Cohesion for growth and employment 

Cohesion for growth and employment’ covers the Structural Funds, i.e. the European 
Regional Development Fund (ERDF) and the European Social Fund (ESF), as well as 
the Cohesion Fund (CF). 

It relates essentially to the following policy areas:  

– 

– 

regional policy, for the ERDF and the CF, and  

employment and social affairs, for the ESF.  

The  principal  objective  of  cohesion  policy  is  to  strengthen  economic,  social  and 
territorial  cohesion  between  regions  and  Member  States  of  the  EU  by  providing 
additional resources for those regions and countries whose economic development is 
lagging  behind.  The  Structural  Funds  also  aim  at  strengthening  regions’ 
competitiveness  and  attractiveness,  as  well  as  employment,  and  at  strengthening 
cross-border, transnational and interregional cooperation. The resources available are 
concentrated  on  promoting  economic  convergence,  in  particular  on  sustainable 
growth,  competitiveness  and  employment  in  line  with  the  Europe  2020  strategy. 
These resources are also essential tools to fight financial, economic and social crises. 

Cohesion  policy  is  promoted  using  three  shared  management  instruments,  with 
individual EU countries actually distributing funds and managing expenditure.  

Sustainable  growth  is  also  promoted  through  centralised  direct  management  by  the 
Commission and centralised indirect management where the Commission distributes 
funds to EU and other agencies (see chapter 6).  

5. 

COHESION POLICY 

The resources for the Cohesion policy support three main objectives: 

 

 

 

Convergence: aims to modernise and diversify regional economic structures, to 
support  sustainable  integrated  economic  development  and  create  sustainable 
jobs.  

Regional  competitiveness  and  employment:  covers  environment  and  risk 
prevention,  access  to  transport  and  telecommunications  services;  Innovation 
and the knowledge economy. 

The  European  Territorial  Cooperation  objective:  focuses  on  development  of 
economic  and  social  cross-border  activities;  transnational  cooperation,  and 
networking and exchange of experiences between regional and local authorities. 

Three financial instruments are the vehicles to achieve the goals of this policy: 

– 

– 

The  European  Regional  Development  Fund  (ERDF)  is  the  largest  fund  and 
aims  to  support  the  development  and  structural  adjustment  of  less  developed 
regions  in  all  Member  States  through  investments  in  research,  infrastructure, 
business support or direct financial support to SMEs. 

The  European  Social  Fund  (ESF)  prevents  and  fights  unemployment,  by 
making  Europe's  workforce  and  companies  better  equipped  to  face  new 
challenges and preventing people losing touch with the labour market. Training 

48 

 
 
programs are the primary method; however advice, coordination and sometimes 
microfinance are also provided to entrepreneurs and SMEs.  

– 

The Cohesion Fund promotes sustainable development in Member states with a 
per person GNI below 90% of the EU average. The fund has two components: 
Transport and Environment. 

Table CP1 shows the financial resources available for the Cohesion Policy under the 
different financial instruments. The table also shows that, even if there are virtually 
no more commitments related to the programming period 2000-06, payments linked 
to it, although limited, are still part of the picture. 

Table CP1: Financial instruments and 2014 appropriations for the Cohesion Policy 
by programming period and financial instruments 

5.1. 

Trend analysis 

In  comparison  with  the  other  budget  sectors,  the  analysis  of  the  Cohesion  policy 
poses a higher level of complexity, given by the fact that the information received is 
related to different programming periods, which are regulated by different rules. 

5.1.1. 

Irregularities reported as fraudulent 

5.1.1.1.  Trend by programming period 

Table  CP2  analyses  the  trend  linked  to  the  communication  of  the  irregularities 
reported  as  fraudulent  in  the  last  five  years  (2010-2014),  making  a  distinction  by 
Fund involved and the relevant programming period. 

In the last five years, while the fraudulent irregularities linked to the PP2000-06 have 
been  decreasing  (although  this  decrease  is  less  evident  between  2012  and  2013), 
those  linked  to  the  PP2007-13  have  been  constantly  increasing.  These  trends  are 
linked  to  the  current  implementation  of  the  latter  period  and  the  closure  of  the 
previous. They also reflect the increasing attention and resources deployed to combat 
fraud in relation to the programming period 2007-13. No case has been so far notified 
in relation to the programming period 2014-20 whose implementation and spending 
on projects will effectively take off only in the coming years. 

49 

CommitmentsPaymentsCommitmentsPaymentsEUR billionEUR billionEUR billionEUR billionProgramming Period 2014-2032.585.6032.585.60Programming Period 2007-1346.6351.72206.80222.66ERDF26.8528.93116.76129.24Cohesion Fund10.0012.8545.3343.87ESF9.779.9444.7249.56Programming Period 2000-060.020.280.0315.82ERDF0.000.170.006.26ESF0.000.060.002.46EAGGF - Guidance0.000.010.001.01FIFG0.020.040.020.06Cohesion Fund0.000.000.006.04TOTAL79.2357.60239.41244.08Programming Period / Financial InstrumentAppropriations 2014Appropriations 2010-14 
 
 
Table CP2: trend of the number of irregularities reported as fraudulent between 2010 
and 2014 by programming period – Cohesion Policy 

Table CP2 and its associated chart do not include irregularities reported as fraudulent 
related to previous programming periods, which have been communicated until 2011. 

Table  CP3  provides  in  the  same  form  of  Table  CP2  information  about  the  trends 
linked  to  the  amounts  involved  in  cases  reported  as  fraudulent,  confirming  the 
continuous  increase  related  to  the  PP2007-13,  although,  concerning  involved 
amounts,  fluctuations  can  be  much  more  significant  as  individual  cases  involving 
high amounts can easily distort the overall picture. This is clearly the case concerning 
the years 2011 to 2013, with the intermediate showing the highest amounts. 

50 

20102011201220132014TOTAL PERIODNNNNNNProgramming Period 2007-1358145182255259899Cohesion Fund339111339ERDF309391163163540ESF2549828183320Programming Period 2000-0623980747147511Cohesion Fund11ERDF5236402910167ESF13334192829243EAGGF - Guidance4991413893FIFG5117TOTAL2972252563263061 410REPORTING YEARFUND / PROGRAMMING PERIOD 
 
 
 
Table  CP3:  trend  of  financial  amounts  linked  to  the  irregularities  reported  as 
fraudulent between 2009 and 2013 by programming period – Cohesion Policy 

5.1.1.2.  Trend by Fund 

The analysis of the same data presented in Table CP2 but focussed on the distribution 
of  the  irregularities  reported  as  fraudulent  by  Fund  (Table  CP4),  highlights  the 
following situations: 

(1)  The continuous increase since 2010 of cases concerning the ERDF has stopped 

in 2014; 

(2)  Potential frauds affecting the Cohesion fund are reported regularly since 2010, 
while  only  one  case  has  been  reported  (in  2013)  in  relation  to  the  whole 
programming period 2000-2006; 

(3)  After a significant decrease, between the years 2009-2011, of the cases related 

to the ESF, these have remained quite stable between 2012 and 2014; 

(4)  Since  2013,  no  more  cases  concerning  the  FIFG  have  been  reported  (see 

chapter 4 on the EFF for the programming period 2007-2014). 

51 

20102011201220132014NNNNNNProgramming Period 2007-1319 659 897117 609 795261 669 400128 424 402250 360 704777 724 198Cohesion Fund10 525 386248 479133 011 22621 285 774161 744 024326 814 889ERDF5 267 142114 884 967113 815 08189 273 63972 194 327395 435 156ESF3 867 3692 476 34914 843 09317 864 98916 422 35355 474 154Programming Period 2000-0648 314 24613 642 29341 077 95231 497 14423 854 810158 386 444Cohesion Fund5 063 0055 063 005ERDF30 987 12510 327 81235 142 38713 367 52718 483 220108 308 071ESF7 998 8972 538 4382 877 36511 019 2274 770 23129 204 158EAGGF - Guidance7 489 790748 1782 915 1152 047 385601 35813 801 827FIFG1 838 43327 865143 0852 009 383TOTAL67 974 143131 252 088302 747 352159 921 546274 215 514936 110 643REPORTING YEARFUND / PROGRAMMING PERIODTOTAL PERIOD 
 
 
 
Table CP4: trend of the number of irregularities reported as fraudulent between 2010 
and 2014 by Fund – Cohesion Policy 

Table  CP5  analyses  these  trends  examining  the  financial  amounts  linked  to  the 
irregularities reported as fraudulent in the reference period. 

The analysis of the period under consideration shows an interesting distribution of the 
amounts  involved  between  the  ERDF,  Cohesion  Fund  and  ESF,  which,  to  a  certain 
extent  resembles  the  distribution  of  the  resources  among  the  funds,  with  an 
underrepresentation  of  ESF  and  an  overrepresentation  of  the  Cohesion  fund.  The 
latter,  in  particular  has  been  the  fund  with  the  highest  amounts  involved  in  the  last 
year.  As  one  could  expect,  similarly  to  the  number  of  reported  fraudulent 
irregularities, the EAGGF-Guidance is progressively shrinking, while in the last two 
years no reported cases concern the FIFG.  

52 

FUND20102011201220132014Cohesion Fund339121340ERDF82129131192173707ESF15883101109112563EAGGF - Guidance4991413893FIFG511007TOTAL2972252563263061 410REPORTING YEARTOTAL PERIOD 
 
 
 
 
Table  CP5:  trend  of  financial  amounts  linked  to  the  irregularities  reported  as 
fraudulent between 2010 and 2014 by fund – Cohesion Policy 

5.1.1.3.  Trend by objective 

Specific to the Cohesion Policy is that programmes and financial resources available 
to  implement  them  are  closely  linked  to  the  geographical  dimension,  that  is  to  say 
that the objectives that they pursue depend on the region (and its level of economic 
development)  in  which  they  are  implemented.  For  this  reason,  the  analysis  by 
objective is important. 

From this point of view, the analysis of irregularities reported as fraudulent in the last 
five years does not change the trend already highlighted in past reports. 

As  showed  in  Table  CP6,  the  fraudulent  irregularities  detected  and  reported  by 
Member  States  mainly  concern  programmes  implemented  under  the  Convergence 
objective (previously Objective 1), linked to the less economically developed regions 
in Europe. 

Their notifications have progressed in a linear way until 2013 and their increase has 
only slowed down in 2014.  

Nonetheless,  the  distribution  among  the  various  objectives  is  remarkably  similar  to 
the  distribution  of  the  resources  among  the  objectives,  at  least  in  relation  to  the 
overall situation 2010-2014.  

53 

FUND20102011201220132014Cohesion Fund10 525 386248 479133 011 22626 348 779161 744 024331 877 894ERDF36 254 267125 212 779148 957 468102 641 16690 677 547503 743 227ESF11 866 2675 014 78717 720 45728 884 21621 192 58584 678 312EAGGF - Guidance7 489 790748 1782 915 1152 047 385601 35813 801 827FIFG1 838 43327 865143 085002 009 383TOTAL67 974 143131 252 088302 747 352159 921 546274 215 514936 110 643REPORTING YEARTOTAL PERIOD 
 
 
 
 
This parallelism is however lost in relation to the distribution of the involved amounts 
as showed in Table CP7. 

Table  CP6:  trend  of  irregularities  reported  as  fraudulent  between  2010-14  by 
Objective 

The analysis by objective presented above is exclusively referred to the programming 
period 2007-13. 

Table  CP7  analyses  the  trend  in  relation  to  the  reported  amounts  linked  to  the 
irregularities showed in Table CP6. 

The  Convergence  objective  shows  an  absolute  predominance  in  this  respect,  as  it 
represents  about  95%  of  the  total  amounts  linked  to  fraudulent  irregularities  in  the 
reference period. 

After the decrease in the involved amounts in 2013, these have been increasing again 
in 2014. 

54 

20102011201220132014NNNNNNConvergence4186136192197652Regional comp. and Empl.617143738112Territorial cooperation52144438Multiobjective62128222097TOTAL58145182255259899Reporting YearTOTALObjective 
 
 
 
 
Table CP7: trend of amounts related to irregularities reported as fraudulent between 
2010-14 by Objective 

The analysis by objective presented above is exclusively referred to the programming 
period 2007-13. 

5.1.2. 

Irregularities not reported as fraudulent 

Table  CP8  analyses  the  trend  linked  to  the  communication  of  the  irregularities  not 
reported  as  fraudulent  in  the  last  five  years  (2010-2014),  making  a  distinction  by 
Fund involved and the relevant programming period. 

Data confirm the increasing results of checks performed on the project financed in the 
framework  of  the  programming  period  2007-13  due  to  its  mounting  level  of 
implementation  and  the  progressive  phasing-out  from  the  actions  linked  to  the 
previous programming phase. 

The level of reporting related to the programming period 2007-13 has already almost 
reached the levels of reporting that in the previous programming cycle were recorded 
at closure. 

55 

20102011201220132014EUREUREUREUREUREURConvergence16 345 293115 373 497256 373 096110 332 949233 789 650732 214 484Regional competitiveness and Empl.170 639721 7161 854 95311 097 40410 392 22424 236 937Territorial cooperation52 621461 971514 127299 272313 9971 641 987Multiobjective3 091 3441 052 6122 927 2246 694 7775 864 83419 630 791TOTAL19 659 897117 609 795261 669 400128 424 402250 360 704777 724 198Reporting YearTOTALObjective 
 
 
 
 
Table CP8: trend of the number of irregularities not reported as fraudulent between 
2010 and 2014 by programming period – Cohesion Policy 

Table  CP9  shows  the  trend  related  to  the  amounts  linked  to  the  reported  non-
fraudulent irregularities. Once more, as already mentioned several times in relation to 
the trends of the financial amounts, fluctuations can happen more often, as they are 
linked to individual irregularities or group of irregularities of significant value, which 
produce distortive effects from one year to the other. 

Table  CP9:  trend  of  financial  amounts  linked  to  the  irregularities  not  reported  as 
fraudulent between 2010 and 2014 by programming period – Cohesion Policy 

56 

20102011201220132014TOTAL PERIODNNNNNNProgramming Period 2007-131 2032 0953 1184 2574 68715 360Cohesion Fund62117241242291953ERDF9001 3962 0972 7963 01610 205ESF2415827801 2191 3804 202Programming Period 2000-065 2711 2938614502908 165Cohesion Fund7768799633353ERDF2 5697756413051884 478ESF1 4612254116341 777EAGGF - Guidance1 0541879131351 398FIFG1103892159TOTAL6 4743 3883 9794 7074 97723 525FUND / PROGRAMMING PERIODREPORTING YEAR20102011201220132014TOTAL PERIODEUREUREUREUREUREURProgramming Period 2007-13149 406 917515 320 0161 095 011 146929 801 2331 463 087 6184 152 626 931Cohesion Fund18 539 92558 087 566282 704 008135 981 568198 201 354693 514 421ERDF118 794 539394 117 685718 777 255706 865 9981 142 235 8063 080 791 283ESF12 072 45363 114 76693 529 88386 953 667122 650 458378 321 227Programming Period 2000-06852 783 752407 103 8111 201 684 125163 123 43498 232 0892 722 927 212Cohesion Fund28 308 16426 982 403334 489 37441 145 99511 852 580442 778 516ERDF598 365 001272 790 495856 146 259117 710 19877 721 4361 922 733 389ESF135 481 06029 132 5432 719 5302 830 0183 759 883173 923 035EAGGF - Guidance75 563 27270 517 5197 146 1111 083 5424 898 191159 208 635FIFG15 066 2547 680 8501 182 851353 68124 283 636TOTAL1 002 190 669922 423 8282 296 695 2721 092 924 6661 561 319 7076 875 554 142REPORTING YEARFUND / PROGRAMMING PERIOD 
 
 
 
 
5.2. 

Specific  Analysis  –  Irregularities  reported  in  relation  to  the  Programming 
Period 2007-13 

5.2.1.  Priorities concerned by the irregularities reported as fraudulent 

The  operational  programmes  financed  by  the  Cohesion  Policy  are  implemented  in 
relation  to  the  already mentioned  objectives,  but  also  along  identified Priorities  and 
Themes.  

The  information  provided  by  Member  States  allows  for  an  analysis  of  the  priority 
areas  in  relation  to  which  Member  States  have  identified  projects  affected  by 
potentially fraudulent practices.  

Table CP10 shows the number of reported fraudulent irregularities per reporting year 
since the beginning of the programming period 2007-13. 

terms  of  numbers, 

In 
Technological  Development  (RTD)', 
sustainability' and 'Improving human capital'.  

the 

'Priorities'  most  concerned  were 
'Improving  access 

'Research  and 
to  employment  and 

57 

 
 
 
Table CP10: PP2007-13 - Irregularities reported as fraudulent by Priority 

About 44% of the irregularities used for this analysis did not provide information in 
relation to the priority area concerned, decreasing from 45% of last year. However the 
sample  used  for  the  irregularities  reported  in  2013  (published  in  last  year’s  Report) 
was  including  only  data  concerning  the  two  most  recent  years.  Should  the  same 
method  be  applied  the  result  would  be  28%  with  an  improvement  of  over  17 
percentage points. 

Table CP11 shows the amounts linked to the irregularities reported as fraudulent and 
their minimum, maximum and average value.  

From  the  amounts  point  of  view,  the  most  significant  results  concern  'Transport', 
‘RTD’  and  'Investment  in  Social  Infrastructure'.  ‘Transport’  retains  also  the  highest 
maximum and average values. 

58 

Programming Period 2007-13200920102011201220132014TOTALNNNNNNNCulture1113Fishery/Technical assistance33Energy218222Environmental protection and risk prevention1165821Increasing the adaptability of workers and firms, enterprises and entrepreneurs17121737Improving access to employment and sustainability201419201276Improving human capital1619122352Information society535417Improving the social inclusion of less-favoured persons1238822Investment in social infrastructure1310121440Research and technological development (R&TD), innovation and entrepreneurship35214779155Strengthening institutional capacity at national, regional and local level272516Technical assistance112Tourism15141434Transport77923Urban and rural regeneration11349(blank)2445122818955416TOTAL4958145182255259948% of (blank) on Total49.0%77.6%84.1%44.5%34.9%21.2%43.9%PriorityIrregularities reported as fraudulent 
 
 
Table CP11: PP2007-13 – Amounts involved in irregularities reported as fraudulent 
by Priority 

5.2.2.  Priorities concerned by the irregularities not reported as fraudulent 

The  same  analysis  showed  in  paragraph  1.2.1  for  the  irregularities  reported  as 
fraudulent is presented here for the irregularities not reported as fraudulent in relation 
to the programming period 2007-13. 

Table CP12 shows the number of reported fraudulent irregularities per reporting year 
since the beginning of the programming period 2007-13. 

Again,  ‘Research  and  Technological  Development  (RTD)’  is  the  priority  with  the 
highest  number  of  occurrences,  followed  by  ‘Environmental  protection  and  risk 
prevention’ and ‘Transport’. 

59 

Programming Period 2007-13TOTAL AMOUNTMINIMUMAVERAGEMAXIMUMEUREUREUREURCulture1 413 46219 057471 1541 302 036Fishery/Technical assistance219 40629 61173 135159 263Energy8 749 05911 959397 6852 861 537Environmental protection and risk prevention35 478 14619 4621 689 43611 190 348Increasing the adaptability of workers and firms, enterprises and entrepreneurs17 152 5710463 5836 256 914Improving access to employment and sustainability7 412 960238100 1752 750 164Improving human capital7 368 615456141 7043 129 452Information society21 377 04520 9311 257 4736 816 883Improving the social inclusion of less-favoured persons2 014 19512191 554585 009Investment in social infrastructure22 638 1800565 9556 023 705Research and technological development (R&TD), innovation and entrepreneurship79 039 3310516 59710 988 341Strengthening institutional capacity at national, regional and local level646 029040 377204 350Technical assistance849 20523 705424 602825 499Tourism11 453 97219 723409 0702 118 004Transport362 055 784015 741 556120 956 559Urban and rural regeneration1 045 7000116 189269 754(blank)328 058 2420843 337122 771 103906 971 9020995 578122 771 103Irregularities reported as fraudulentPriority 
 
 
Table CP12: PP2007-13 - Irregularities not reported as fraudulent by Priority 

Also  in  relation  to  the  irregularities  not  reported  as  fraudulent  the  constant 
improvement  in  the  completeness  of  data  is  confirmed,  although  to  a  lesser  extent 
than for the fraudulent irregularities. 

Table CP13 shows the amounts linked to the irregularities not reported as fraudulent 
and their minimum, maximum and average value.  

In this case, the category displaying the highest total amount involved and maximum 
value  is  that  of  the  irregularities  for  which  no  indication  has  been  given  as  to  the 
priority affected. The highest average amount is linked to the priority ‘Transport’. 

60 

Programming Period 2007-132008200920102011201220132014TOTALNNNNNNNNCulture111223759130Aquaculture, inland fishery, processing & marketing of fishery and aquaculture products11Fishery / Measures of common interest77Sustainable development of fishery areas33Fishery / Technical assistance11314Energy5366264167Environmental protection and risk prevention1258208316320914Increasing the adaptability of workers and firms, enterprises and entrepreneurs1129120174227561Improving access to employment and sustainability115891245255660Improving human capital31032108174248575Information society13671103171382Improving the social inclusion of less-favoured persons310347098215Investment in social infrastructure868157189244666Mobilisation for reforms in the fields of employment and inclusion1381022Reduction of additional costs hindering the outermost regions development17412Research and technological development (R&TD), innovation and entrepreneurship313833055666851 655Strengthening institutional capacity at national, regional and local level44223870138Technical assistance43456757176Tourism31989124164399Transport23109210234296872Urban and rural regeneration11486104182387(blank)91161 0981 5551 5101 7381 5097 535TOTAL91221 2032 0953 1184 2574 68715 491% of (blank) on Total100.0%95.1%91.3%74.2%48.4%40.8%32.2%48.6%PriorityIrregularities not reported as fraudulent 
 
 
Table  CP13:  PP2007-13  –  Amounts  involved  in  irregularities  not  reported  as 
fraudulent by Priority 

5.2.3.  Types  of  irregularities  /  modus  operandi  detected  -  Irregularities  reported  as 

fraudulent 

The  analysis  of  the  detected  practices  used  in  connection  with  the  irregularities 
reported  as  fraudulent  in  2014  (Table  CP14)  reveals  a  consolidation  of  existing 
trends.  Detected  fraudulent  attempts  mainly  happen  during  the  implementation  of  a 
project  and  are  made  through  falsified  documents  or  declarations  (in  27%of  the 
cases),  or  by  infringing  the  commitments  entered  into  (through  the  signature  of  the 
financing  contract),  which  implies  that  the  project  is  not  implemented  according  to 
what agreed. 

Violation  of  public  procurement  rules  in  connection  with  irregularities  reported  as 
fraudulent have been detected in 9% of the cases in 2014 and 8% of the total number 
of fraudulent irregularities reported in relation to the programming period 2007-13. 

Irregularities  concerning  ethics  and  integrity  (within  which  are  included  possible 
cases of corruption and  conflict of interest) have recorded a significant increase with 
the 22 cases reported in 2014, considering that, until 2013 included only 15 had been 
notified  to  the  Commission.  The  related  amounts  for  this  category  are  particularly 
significant despite the low number of cases on the total. 

61 

Programming Period 2007-13TOTAL AMOUNTMINIMUMAVERAGEMAXIMUMEUREUREUREURCulture12 538 5941 34696 4512 252 914Aquaculture, inland fishery, processing & marketing of fishery and aquaculture products40 44440 44440 44440 444Fishery / Measures of common interest4 883 70714 908697 6721 848 935Sustainable development of fishery areas140 16621 12046 72266 481Fishery / Technical assistance6 600 34016 124471 4535 868 839Energy39 139 0890235 77813 500 000Environmental protection and risk prevention178 784 6790195 82118 203 645Increasing the adaptability of workers and firms, enterprises and entrepreneurs35 738 901064 0482 955 871Improving access to employment and sustainability71 816 3030108 8136 158 594Improving human capital31 110 029054 3884 341 361Information society105 516 7140276 22242 825 769Improving the social inclusion of less-favoured persons10 986 9186351 5822 091 249Investment in social infrastructure125 773 9160189 99115 677 510Mobilisation for reforms in the fields of employment and inclusion483 7722021 990102 929Reduction of additional costs hindering the outermost regions development2 019 93213 825168 3281 237 924Research and technological development (R&TD), innovation and entrepreneurship810 724 3870490 753101 350 545Strengthening institutional capacity at national, regional and local level12 851 769093 1291 609 207Technical assistance35 078 6870200 4507 805 595Tourism53 238 0230134 4394 105 083Transport694 813 0580799 555149 375 061Urban and rural regeneration51 575 7231135 0158 098 481(blank)1 964 703 2970268 512382 279 618TOTAL4 248 558 4470278 704382 279 618Irregularities not reported as fraudulentPriority 
 
 
Table  CP14:  Programming  Period 2007-13  -  Types  of  irregularity/Modus  operandi 
detected in relation to irregularities reported as fraudulent 

The  data  population  used  in  this  paragraph  consists  of  all  irregularities  reported  as 
fraudulent in relation to the programming period 2007-13 until the end of 2014. 

The  row  for  totals  has  been  omitted  in  consideration  of  the  fact  that  to  the  same 
irregularity  reported  may  be  associated  several  typologies  of  infringements  and 
therefore the total sum of value in Table CP14 would result in multiple counting of 
the same irregularity notification. 

The  category  “Infringement  of  contract  provision  /  rules”  includes  all  irregularities 
related  to  implementation  of  the  contract,  i.e.  irregularities  such  as  ‘action  not 
implemented’,  ‘action  not  completed’,  ‘action  not  carried  out  in  accordance  with 
rules’, ‘Failure to respect other contract provisions/rules’. 

The  category  “Eligibility  /  Legitimacy  of  expenditure  /  measure”  refers  to  all 
irregularities  concerning  the  eligibility  of  the  project  or  of  the  claimed  expenditure, 

62 

NEUREUR/avgNEUREUR/avgIncorrect, missing, false or falsified supporting documents95136 523 0821 437 085369291 411 233789 732Infringement of contract provisions / rules8232 172 813392 351280104 747 616374 099Eligibility / Legitimacy of expenditure/measure6044 835 791747 263275173 389 770630 508Other irregularities3238 936 6801 216 771112196 161 1861 751 439Infringement of public procurement rules266 673 380256 66887102 367 4701 176 638Incorrect, absent, falsified accounts211 881 59689 6007523 984 083319 788Violations / breaches by the operator4124 39031 0984594 782 2672 106 273Multiple financing73 663 673523 382215 455 957259 807Ethics and Integrity2216 023 179728 32637156 690 1954 234 870(blank)83 732 532466 5674219 298 409459 486Typologies of irregularitiesIrregularities reported as fraudulent 2014Irregularities reported as fraudulent 2008-14 
 
 
 
 
such as ‘Not-eligible expenditure’, ‘Expenditure not-legitimate’, ‘Expenditure outside 
of  eligibility  period’,  but  also  types  of  irregularities  associated  with  the  request  of 
aid/financing, such as ‘Incorrect request for aid’, ‘Request for aid false or falsified’. 

The  category  “Ethics  and  Integrity”  refers  to  violations  like  ‘Conflict  of  interest’, 
‘Bribery – active’, ‘Bribery – passive’, ‘Corruption’, ‘Other irregularities concerning 
integrity and ethics’. 

5.2.4.  Type of control / method of detection – Irregularities reported as fraudulent 

The analysis of the information concerning the Programming Period 2007-13 shows 
an  important  shift  in  relation  to  the  previous  programming  period.  The  number  of 
fraudulent  irregularities  detected  by  administrative  controls  is  proportionally 
significantly  higher  than  what  was  the  case  in  the  previous  period,  where  the 
administrative verifications, on the spot checks and audit of operations would detect 
less than 20% of the cases, while in the current period they detect about 64%.  

Table  CP15:  Programming  Period  2007-13  -  Type  of  checks  having  detected  the 
irregularities reported as fraudulent 

The  results  of  this  analysis  may  be  influenced  by  the  accuracy  of  the  information 
reported  by  Member  States,  which  may  have  highlighted  the  subsequent  activity  of 
bodies  in  charge  of  the  management  and  control  of  the  funds  and  neglected  the 
detection activity of the anti-fraud bodies. 

63 

Programming Period 2007-13Type of controlNEURNEURadministrative control15152 294 687468126 303 480anti-fraud control205 361 229132216 667 140criminal investigation42161 173 50888410 192 033other control1614 827 9993922 847 167EU body (incl. OLAF)2105 9623130 876other control / criminal investigation3120 8413120 841Total234233 884 226733776 261 536Irregularities reported as fraudulent in 2014Irregularities reported as fraudulent 2009-14 
 
 
 
 
Another element to be kept into account is that for 215 cases reported until the end of 
2014, it was not possible to determine the type of check. 

The number of cases linked to investigations by EU bodies (including OLAF) is not 
accurate. 

5.2.5.  Type of irregularities not reported as fraudulent  

Table CP16 provides an overview of the types of irregularities detected in relation to 
non-fraudulent irregularities.  

It  confirms  some  of  the  main  trends  highlighted  in  previous  years,  as  the 
infringements  most  frequently  detected  (over  38%  of  the  total)  and  those  involving 
the highest amounts are those concerned with public procurement (over  49%  of the 
total value of the irregularities). 

Table CP16: Programming period 2007-13 - types of non-fraudulent irregularities 

5.3. 

Anti-fraud activities by Member States 

Previous paragraphs have examined the trend and main features and characteristics of 
the irregularities reported as fraudulent. 

The  present  paragraph  aims  at  examining  some  aspects  linked  to  the  anti-fraud 
activities and results of Member States. Five elements are taken into account: 

(1) 

(2) 

(3) 

the  time  that  runs  between  the  beginning  of  the  fraudulent  practice  and  its 
detection/establishment  by  the  competent  authority  and  reporting  to  the 
Commission (Detection / Reporting Efficiency); 

the number of irregularities reported as fraudulent by each Member State; 

the  fraud  detection  rate  (the  ratio  between  the  amounts  involved  in  cases 
reported as fraudulent and the payments occurred in the financial year 2012); 

64 

NEUREUR/avgNEUREUR/avgInfringement of rules concerned with public procurement1006298 071 748296 2943837998 228 366260 159Ineligibility / Non-legitimacy of expenditure / measure805170 459 033211 7503497399 983 247114 379Ineligibility / Non-legitimacy of expenditure / measure & Infringement of rules concerned with public procurement47289 977 475190 6301361413 343 937303 706Failure to respect other regulations/contract conditions34536 068 826104 5471025138 587 800135 208(blank)345119 064 672345 115724176 353 923243 583Other irregularities concerning the right to aid244151 086 766619 208700352 483 145503 547Missing or incomplete documents16721 302 586127 56052449 877 44795 186Ineligibility / Non-legitimacy of expenditure / measure & Failure to respect other regulation/contract provisions282 018 91072 10418222 062 476121 222Failure to respect deadlines539 325 887175 96015142 418 543280 918Failure to respect other regulation/contract provisions & Infringement of rules concerned with public procurement211 123 83753 51612819 069 659148 982Missing or incomplete documents & Ineligibility / Non-legitimacy of expenditure / measure265 502 780211 64511811 252 03095 356Operator/beneficiary not having the required quality365 038 130139 94810090 993 271909 933OTHER TYPOLOGIES1139554 046 966486 43331431 467 369 597466 869TOTAL4 6871 463 087 618312 15915 4904 182 023 440269 982Typologies of irregularitiesIrregularities not reported as fraudulent 2014Irregularities not reported as fraudulent 2008-14 
 
 
(4) 

the  fraud  prevention  rate  (the  ratio  between  the  amounts  involved  in  cases 
reported  as  fraudulent  which  have  been  detected  before  payments  were 
executed); 

(5) 

the  ratio  of  cases  of  established  fraud  on  the  total  number  of  irregularities 
reported as fraudulent. 

5.3.1.  Duration of irregularities, Detection and Reporting Efficiency  

Of  the  5 283  detected  irregularities  (fraudulent  and  non-fraudulent)  reported  by 
Member States in 2014, 58% involve infringements that have been protracted during 
a given span of time. For the 306 irregularities reported as fraudulent this percentage 
is  slightly  higher  at  60%.  The  remaining  part  of 
to 
irregularities/breaches which consisted of a single act identifiable on a precise date. 

the  datasets  refers 

Taking into account only those irregularities which have been protracted in time, their 
average duration is of 56 months (i.e. about 4 years and 7 months). 

The  two  subsets  (irregularities  reported  as  fraudulent  and  those  not  reported  as 
fraudulent)  have  very  similar  patterns,  the  average  duration  of  those  reported  as 
fraudulent  being  55  months  (i.e.  about  4  and  half  years)  while  that  of  those  not 
reported as fraudulent is 56 months. 

Table CP17 shows the average number of months between the moment in which the 
fraudulent practice begins and when it is detected/established (Detection Efficiency – 
DetE)  and  then  the  average  number  of  months  between  its  establishment  and  the 
reporting  to  the  Commission  (Reporting  Efficiency  –  RepE).  For  each  of  these 
indicators, the table also shows the maximum and minimum values. 

The EU average is about three years and four months (40 months) between the first 
and the last of those events (DetE + RepE). 

The  duration  of  the  DetE  should  not  be  seen  as  a  sign  of  inefficiency  per  se.  More 
relevant, in this respect, the RepE, which is about 8 and half months in average. 

Table CP17: Cohesion Policy – Detection and Reporting Efficiency 

65 

months/minmonths/avgmonths/maxmonths/minmonths/avgmonths/maxmonths/minmonths/avgmonths/maxHU0.016.172.10.05.034.82.521.0101.0EE0.020.151.40.14.827.02.024.957.8GR0.020.5129.80.16.7162.00.327.3186.7LV0.023.574.50.04.322.02.027.886.2CZ0.024.691.40.03.348.70.027.993.0SE0.621.559.60.66.413.82.228.060.8SI0.023.653.20.05.014.10.028.659.8SK0.023.1101.70.38.963.83.332.0105.0RO5.530.468.50.02.417.58.232.873.0PL0.030.298.00.03.185.81.333.3110.0MT8.727.466.30.16.316.316.233.769.3CY2.734.5108.30.23.39.610.237.7108.5BG0.036.884.10.02.326.81.039.184.5EU0.031.3153.30.08.5195.60.039.8215.8LT1.432.5114.80.07.445.93.739.9116.7AT0.030.685.30.09.643.70.540.2103.5DK24.939.950.40.51.32.125.341.252.5PT4.531.295.70.311.074.59.242.3110.8FR0.131.688.92.311.747.86.043.3107.5IT0.029.7153.30.015.1109.82.244.8173.5ES0.037.0101.90.010.178.45.347.1130.8UK0.039.1122.70.09.797.03.748.9133.0BE10.839.8130.60.39.135.023.348.9130.8NL0.047.084.40.08.271.02.255.2107.5FI0.043.0127.21.713.556.36.256.5130.8DE0.036.0126.30.020.5195.60.356.5215.8IE19.259.3128.80.322.2129.339.581.5155.2LUMember StateIrregularities reported between 2010 and 2014DetERepEDetE + RepE 
 
 
Luxembourg  have  reported  no  sufficient  information  to  calculate  the  DetE  and  the 
RepE. 

Table CP18 shows the same information but limited to the irregularities reported as 
fraudulent between 2010 and 2014. 

The  overall  time  gap  between  the  initial  moment  and  reporting  (DetE  +  RepE)  is 
increasing  in  2014  in  comparison  with  previously  reported  information,  but  this  is 
due  to  the  DetE,  as  the  RepE  is  slightly  decreasing.  This  is  normal  as  the 
programming period implementation goes forward and potential fraud is increasingly 
detected after payment. 

The  RepE  is  improving,  from  14  months  (calculated  on  the  whole  period)  to  12 
months. Eighteen (18) Member States show a RepE lower than the average. 

Table CP18: Cohesion Policy – Detection and Reporting Efficiency  – Irregularities 
reported as fraudulent between 2010 and 2014 

Denmark  and  Luxembourg  have  reported  no  fraudulent  irregularities  during  the 
period  taken  into  consideration.  For  Ireland,  information  provided  in  relation  to 
reported cases did not allow calculating any average time gap.  

5.3.2.  Detection of irregularities reported as fraudulent in 2014 by Member State 

Map  CP1  divides  Member  States  in  four  groups,  depending  on  the  number  of 
irregularities reported as fraudulent in 2014: 

(1)  Group  1:  no  irregularities  reported  as  fraudulent  irregularities  in  2014.  6 

Member States belong to this group. 

(2)  Group  2:  between  1  and  9  such  cases  reported  in  2014.  13  Member  States 

belong to this group; 

(3)  Group 3: 10 to 30 irregularities reported as fraudulent. 5 countries are included 

in this group; 

(4)  Group 4: more than 30 cases reported. It counts 3 Member States. 

66 

months/minmonths/avgmonths/maxmonths/minmonths/avgmonths/maxmonths/minmonths/avgmonths/maxHU1.911.658.60.93.010.72.814.660.1LV0.417.251.40.16.150.33.223.360.4CZ0.020.3115.90.13.328.20.623.5118.5LT3.319.646.80.74.79.15.224.347.5SE0.023.047.50.56.513.81.329.450.7PL0.025.771.60.04.685.81.330.4110.0SK0.021.268.71.29.539.63.330.779.1SI7.926.262.70.14.813.511.131.065.1BG3.129.654.40.12.726.45.132.356.8RO0.126.9131.60.65.520.53.132.5142.5CY0.928.848.52.27.019.520.435.752.0EE13.134.349.60.11.94.815.136.254.4NL0.035.656.51.93.64.71.939.259.6AT0.036.1136.20.94.19.87.240.2146.1MT10.530.339.23.110.711.313.541.050.5UK1.128.3103.21.013.076.97.041.2106.5EU0.033.0156.50.012.0162.00.443.9186.7ES19.846.671.10.36.126.124.352.681.8IT0.043.1153.30.115.0109.81.658.1158.2FR53.053.053.05.85.85.858.858.858.8BE38.858.184.62.03.23.742.561.288.2DE0.040.1151.50.021.3147.30.461.4157.5GR0.055.6132.20.114.8162.08.370.4186.7PT7.158.1156.51.715.736.117.473.8158.3FI23.866.9114.34.324.160.631.191.0123.2DKIELUMember StateIrregularities reported between 2010 and 2014DetERepEDetE + RepE 
 
 
Map CP1: Number of irregularities reported as fraudulent in 2014 by Member State – 
Cohesion Policy 

5.3.3.  Fraud detection rate 

The  fraud  detection  rate  compares  the  results  obtained  by  Member  States  in  their 
fight against fraud with the payments received by them in a given financial year. This 
implies that a single case reported as fraudulent and involving a significant financial 
amount  can  produce  a  better  result  than  that  achieved  by  the  sum  of  the  financial 
impact of several irregularities affecting lower amounts. For this reason, this indicator 
should be read in conjunction with the number of irregularities reported as fraudulent 
and for this reason they are presented together in Table CP19. 

In  2014,  the  highest  fraud  detection  rates  are  referred  to  Belgium,  Czech  Republic, 
Estonia, Latvia, Netherlands, Poland, Romania and Slovenia (all above 0.3%). 

A  second  important  element  is  the  stock  of  reported  irregularities  and  involved 
amounts and their relation to the payments occurred in the reference period. 

67 

 
 
 
The  highest  number  of  detected  fraudulent  irregularities  for  the  period  2007-13 
originates from Poland, Germany, the Czech Republic, Romania, Latvia and Italy. 

The accumulated fraud detection rate (2008-2014)  is the highest (>0.3%)  for Czech 
Republic, Italy, Latvia, Poland, Romania and Slovenia. 

Table CP19: number of irregularities reported as fraudulent, amounts involved and 
fraud detection rate by Member State – Programming Period 2007-13 

5.3.4.  Fraud Prevention Rate 

The  fraud  prevention  rate  (FPR)  compares  the  percentage  of  the  amounts  detected 
before payment with the total amounts related to irregularities reported as fraudulent. 

The  calculation  is  performed  on  the  whole  stock  of  irregularities  reported  as 
fraudulent  in  the  years  from  2008  to  2014  and  not  exclusively  on  those  reported  in 
2014. 

The FPR can easily result higher in the case of Member States having reported a low 
number  of  fraudulent  irregularities  and  therefore  should  be  ‘read’  and  interpreted 
together with the overall number of irregularities reported as fraudulent and the fraud 
detection rate, as showed in Table CP20. 

The  overall  FPR  is  53%,  indicating  that  almost  half  of  the  amounts  involved  in 
fraudulent irregularities are detected before payment.  

In this respect, the most effective Member States, which satisfy the two conditions of 
having FPR and FDR above the average are the Czech Republic and Latvia. 

68 

NEUREUR%NEUREUR%AT132 268 7890.00%6723 128940 036 5620.08%BE33 230 348279 761 8171.15%53 230 3481 698 091 8200.19%BG3883 1931 066 579 2960.08%339 515 0844 367 674 7270.22%CY1126 316140 763 1400.09%5328 774516 100 1030.06%CZ3624 311 2012 954 118 0780.82%95195 355 12416 522 453 3931.18%DE372 498 9133 182 120 6770.08%16033 024 73121 212 343 3190.16%DK134 429 4020.00%411 705 1420.00%EE41 613 784376 167 1030.43%123 220 6543 142 557 3940.10%EL3872 2373 780 334 4410.02%247 120 20017 841 673 9250.04%ES4394 4523 473 663 4380.01%8538 28825 199 873 5660.00%FI215 151 2430.00%3189 7211 423 344 6940.01%FR32 648 6892 210 411 0870.12%42 846 37010 331 122 4480.03%HU302 111 9894 232 893 9690.05%403 286 46318 992 437 6070.02%IE72 579 5610.00%215 672598 596 0720.00%IT4630 5573 703 399 7570.02%6278 967 11317 707 346 7460.45%LT2283 7731 013 149 4720.03%111 375 0856 350 479 8640.02%LU8 066 8910.00%42 315 3780.00%LV277 044 371712 637 7800.99%7332 701 7523 701 044 4070.88%MT194 056 6040.00%14246 439616 505 7300.04%NL32 105 339278 671 4200.76%42 698 1231 338 567 6760.20%PL44178 144 92511 686 981 1161.52%180437 320 75157 276 812 1290.76%PT12 629 3332 979 445 3440.09%134 041 65719 824 390 8380.02%RO2512 173 7533 536 806 6310.34%8742 950 30310 731 293 3190.40%SE27 755344 723 1520.00%7288 2131 461 638 6880.02%SI76 779 604771 720 0570.88%2024 995 6973 351 368 3790.75%SK101 005 277852 949 3660.12%3210 981 0736 902 383 4530.16%UK10864 8941 613 785 6550.05%4811 011 1397 221 946 8230.15%TOTAL259250 360 70449 947 635 2830.50%948906 971 902259 724 104 2000.35%Payments 2007-14Fraud detection rate - 2008-14Member StatePayments in 2014Fraud detection rate - 2014Irregularities reported as fraudulent in 2014Irregularities reported as fraudulent 2008-14 
 
 
Table CP20: number of irregularities reported as fraudulent between 2008 and 2014, 
amounts involved, irregular amounts paid out and fraud prevention rate by Member 
State 

5.3.5.  Ratio of established fraud 2008-2014 

Table  CP21  shows  the  ratio  between  the  cases  of  established  fraud  and  the  total 
number  of  irregularities  reported  as  fraudulent  (including  suspected  and  established 
fraud) in the period 2009-13. Taking into account only cases reported in 2014 would 
be  meaningless,  as  the  criminal  proceedings  leading  to  a  conviction  for  fraud  may 
take several years, while using the period 2010-14 would be misleading as it will be 
impossible  to  make  a  sound  comparison  with  figures  published  in  the  2013  Report. 
However  information  concerning  the  years  2010-14  is  published  (for  reference  for 
future years) in Table CP19. 

Table  CP21  has  been  completed  with  the  ‘Dismissal  ratio’,  calculated  by  the 
differences between the total number of irregularities reported as fraudulent published 
in the corresponding table in the 2013 Report (TOTAL 2013) and the total calculated 
taking into account the updates received in 2014. When the ratio is positive, it means 
that  Member  States  have  classified  as  ‘suspected’  or  ‘established  fraud’  an 
irregularity appearing as fraudulent in 2013. 

In this respect, the average ratio of established fraud at EU level is 10%, decreasing 
from 11% of 2013. The dismissal ratio is 1%. 

69 

ReportedInvolved amountsPaid amountsNEUREUR%EUR%AT6723 128468 30735.2%940 036 5620.08%BE53 230 348100.0%1 698 091 8200.19%BG339 515 0846 809 56728.4%4 367 674 7270.22%CY5328 774143 48856.4%516 100 1030.06%CZ95195 355 12427 676 23685.8%16 522 453 3931.18%DE16033 024 73119 327 11141.5%21 212 343 3190.16%DK#DIV/0!411 705 1420.00%EE123 220 6541 820 92343.5%3 142 557 3940.10%EL247 120 200100.0%10 331 122 4480.07%ES8538 28839 97392.6%17 841 673 9250.00%FI3189 721189 7210.0%25 199 873 5660.00%FR42 846 370100.0%1 423 344 6940.20%HU403 286 4631 344 51559.1%18 992 437 6070.02%IE215 672100.0%598 596 0720.00%IT6278 967 11368 916 88712.7%17 707 346 7460.45%LT111 375 085867 93136.9%6 350 479 8640.02%LU#DIV/0!42 315 3780.00%LV7332 701 7524 452 06686.4%3 701 044 4070.88%MT14246 439266 825-8.3%616 505 7300.04%NL42 698 1231 376 2031 338 567 6760.20%PL180437 320 751230 754 96147.2%57 276 812 1290.76%PT134 041 6573 271 75319.0%19 824 390 8380.02%RO8742 950 30330 350 08029.3%10 731 293 3190.40%SE7288 213100.0%1 461 638 6880.02%SI2024 995 69722 153 80611.4%3 351 368 3790.75%SK3210 981 073576 16894.8%6 902 383 4530.16%UK4811 011 1396 441 43341.5%7 221 946 8230.15%TOTAL948906 971 902427 247 95352.9%259 724 104 2000.35%Fraud detection ratePayments 2007-2014Fraud prevention RateMember StateIrregularities reported as fraudulent 2008-2014 
 
 
Table CP21: number of cases of suspected and established fraud, ratio of established 
fraud, dismissal ratio – cases reported until 2013 

However, this decrease is mainly due to a miscalculation in the previous Report due 
to  incorrect  reporting  from  one  Member  State  (Greece),  which  had  erroneously 
classified as established fraud almost all the cases reported in 2013. 

Table  CP22  provides  the  information  concerning  the  number  of  cases  of  suspected 
and  established  fraud  and  ratio  of  established  fraud  calculated  including  also  the 
fraudulent  irregularities  reported  in  2014.  It  will  be  used  in  the  coming  reports  for 
comparability. 

70 

Suspected fraudEstablished fraudTOTALRatio established fraudTOTAL 2013Dismissal ratioNNN%N%AT660%60%BE220%20%BG291303%300%CY31425%40%CZ563595%63-6%DE824112333%125-2%EE71813%714%ES440%40%FI330%30%FR110%10%GR1832114%22-5%HU10100%825%IE220%20%IT58580%62-6%LT990%90%LV451462%452%MT14140%140%NL110%#DIV/0!PL126101367%140-3%PT12120%120%RO62620%603%SE550%50%SI761346%130%SK211225%215%UK38380%380%TOTAL6216868910%696-1%Member State 
 
 
Table  CP19:  number  of  cases  of  suspected  and  established  fraud  and  ratio  of 
established fraud – cases reported between 2008-2014 in the Cohesion policy 

Of the 74 cases of established fraud, 61 (82%) were reported by three Member States: 
Germany, Poland and Slovenia. 

71 

Suspected fraudEstablished fraudTOTALRatio established fraudNNN%AT660%BE550%BG321333%CY41520%CZ923953%DE1184216026%EE111128%EL2132413%ES880%FI330%FR440%HU40400%IE220%IT611622%LT11110%LV721731%MT14140%NL440%PL169111806%PT13130%RO87870%SE770%SI1282040%SK302326%UK48480%TOTAL874749488%Member States 
 
 
SECTION II - DECENTRALISED MANAGEMENT 

The EU as a global player / Pre-Accession Policy 

The goal of the EU as a global player is also promoted through direct management. 
Pre-Accession  Assistance  (PAA)  is  provided  through  decentralised  management 
where third countries distribute funds but account to the EU for how it is spent. In the 
last stages new member states manage pre-accession funds under shared management 
to help them complete the transition.  

6. 

PRE-ACCESSION  POLICY  (PRE-ACCESSION  ASSISTANCE  AND  INSTRUMENT  FOR 
PRE-ACCESSION) 

The assistance in pre-accession is provided on the basis of the European Partnerships 
of the potential candidates and the Accession Partnerships of the candidate countries. 
The current candidate countries are Croatia, Iceland40, the Former Yugoslav Republic 
of  FYROM,  Montenegro,  Serbia  and  Turkey.  Accession  negotiations  were  opened 
with Croatia and Turkey in October 2005, and with Iceland in July 2010. 

6.1. 

The Pre-accession Assistance (PAA), 2000-06 and Instrument for Pre-Accession 
(IPA), 2007-13 

The old Pre-accession Assistance (PAA), regarding the period 2000-06, was financed 
by  series  of  European  Union  programmes  and  financial  instruments  for  candidate 
countries  or  potential  candidate  countries,  namely  the  programmes  for  candidate 
countries, PHARE, SAPARD and ISPA, Phare Cross-Border Cooperation (CBC) and 
Coordination,  Pre-accession  financial  assistance  for  Turkey41,  Assistance  for 
reconstruction,  development  and  stabilisation  for  potential  candidate  countries 
(CARDS)42 and Transition facility43.This assistance has nearly been closed except for 
a few payments in CARDS. 

The current Instrument for Pre-Accession Assistance (IPA), which covers the period 
2007-2013,  is  delivered  through  five  components.  The  policy  and  programming  of 
IPA consists of Multi-Annual Indicative Financial Framework (MIFF) on a three year 
basis, established by country, component and a theme, and  Multi-Annual Indicative 
Planning  Documents  (MIPDs)  per  country  or  per  groups  of  countries  (regional  and 
horizontal  programmes).  The  Candidate  Countries  submit  also  Strategic  Coherence 
Frameworks  (SCF)  and  Multi-annual  Operational  Programmes,  both  regarding  IPA 
Components III and IV. Their principal aim is to prepare beneficiary countries for the 
future  use  of  the  Cohesion  policy  instruments  by  imitating  closely  its  strategic 
documents,  National  Strategic  Reference  Framework  (NSRF)  and  Operational 
Programmes (OP), and management modes. 

40 

41 
42 

43 

The report reflects situation as of 2012. In June 2013 Iceland's Foreign Minister Gunnar Bragi Sveinsson 
informed the European Commission that the newly elected government intended to "put negotiations on 
hold". 
Turkey has been receiving pre-accession assistance since 2002. 
Albania, Croatia, FYROM, Serbia, Kosovo under United Nations Security Council Resolution 1244, and 
Bosnia Herzegovina, Council Regulation (EC) No 2666/2000 of 5 December 2000. 
The  EU-10  that  joined  European  Union  in  2004  received  a  Transition  facility  during  2004-2006. 
However  the  EU-2  received  a  Transition  facility  in  2007  which  is  regarded  as  a  post-accession 
assistance. 

72 

 
 
                                                            
The financing of IPA is provided by the five following different components and DG 
Enlargement leads in the coordination of the instrument: 

(1)  Component  I,  Transition  Assistance  and  Institution  Building  (TAIB),  is 

managed by the European Commission's Directorate General for Enlargement; 

(2)  Component  II,  Cross-Border  Cooperation,  is  managed  by  the  European 
Commission's Directorate General for Enlargement and part is managed, under 
shared  management  with  Member  States,  by  European  Commission's 
Directorate General for Regional Policy; 

(3)  Component  III,  Regional  Development, 

is  managed  by 

the  European 

Commission's Directorate General for Regional Policy; 

(4)  Component  IV,  Human  Resources  Development,  is  managed  by  the  European 
Commission's Directorate General for Employment and Social Affairs; and  

(5)  Component V - Rural Development is managed by the European Commission's 

Directorate General for Agriculture. 

The  pre-  and  post-accession  assistance  is  implemented  through  a  variety  of 
management  modes  which  take  into  account  different  levels  of  preparedness  of  the 
beneficiary  countries.  The  assistance  under  IPA  is  designed  also  to  prepare  the 
beneficiary  countries  to  assume  full  responsibility  for  the  management  of  financial 
assistance granted by the EU. 

The eligibility for IPA components differs depending on the state of preparedness. In 
the  use  of  funds  the  IPA  beneficiary  countries  are  divided  into  two  categories.  The 
EU  candidate  countries  Croatia,  the  Former  Yugoslav  Republic  of  FYROM,  Serbia 
and  Turkey  are  eligible  for  all  five  components  of  IPA.  While  the  new  candidate 
countries,  Iceland  and  Montenegro  (candidate  status  awarded  in  2010),  currently 
remain  outside  the  scope  of  intervention  of  IPA  Component  III,  the  regional 
development.  The  Potential  candidate  countries  in  the  Western  Balkans  (Albania, 
Bosnia  and  Herzegovina,  Montenegro  and  Kosovo  under  UN  Security  Council 
Resolution 1244/99) are eligible only for the first two components.44 

Implementation  of  Components  I  and  II  falls  under  the  responsibility  of  DG 
Enlargement, which initiates the components under a centralised management mode, 
with  a  view  to  transferring  implementation  management  powers  to  the  beneficiary 
countries  as  soon  as  their  administrative  capacities  are  considered  sufficiently 
developed to ensure sound financial management. The EU Delegations play a major 
role in the delivery of IPA, in particular under the de-concentrated and decentralised 
management modes.45 

The implementation can be handled: 

 

 

directly  by  central  management:  funds  are  managed  by  DG  Enlargement  at 
headquarters; 

directly  de-concentrated:  funds  are  managed  by  EU  Delegations  under  the 
supervision;  

44 

45 

Potential  candidate  countries  were  defined  at  the  Santa  Maria  da  Feira  European  Council  of  20  June 
2000. 
Following the entry into force of the Treaty of Lisbon, Delegations have become a part of the European 
External Action Service, with effect from 1 December 2010. 

73 

 
 
                                                            
 

 

 

 

 

directly  centralised:  cross-delegated  when  funds  are  managed  by  another 
service of the Commission through cross sub-delegation; 

indirectly  in  a  centralised  indirect  management:  funds  are  managed  by 
executive  agencies,  specialised  Community  bodies  (such  as  the  European 
Investment  Bank  or 
the  European  Investment  Fund)  and  national  or 
international  public-sector  bodies  or  bodies  governed  by  private  law  with  a 
public-service mission; 

indirectly decentralised with ex ante control: funds are managed by accredited 
national authorities of the beneficiary country, but procurement is subject to ex 
ante control by the EC Delegation; 

decentralised without ex ante control: funds are managed by accredited national 
authorities of the beneficiary country and are not subject to ex ante controls by 
an EC Delegation; 

joint: funds are jointly managed with International Organisations (EBRD, EIB, 
Sigma, UN agencies, etc.) 

6.2. 

General analysis – Trend analysis 

6.2.1.  Trend analysis 

Regarding the Pre-Accession Assistance (PAA), the number of irregularities reported 
as fraudulent decreased in 2014 compared to the previous year. The downward trend 
since 2009 is confirmed as Table PA2 and Chart PA1 show. 

Table PA1 – Reported irregularities (PAA), 2010-14 

For  the  total  number  of  irregularities  (reported  as  fraudulent  and  not  reported  as 
fraudulent) for the PAA, there were 76 irregularities reported in 2014 and the amount 
affected EUR 13.5 million (down from 181 and EUR 55.1 million respectively).  

In  the  past  five  years,  most  of  the  irregularities  (reported  as  fraudulent  and  not 
reported as fraudulent) and the highest aggregate amount concern first Romania and 
secondly Bulgaria. In relation to the distribution of irregularities according to funds it 

74 

NEURNEURNEUR201030024 022 3056822 477 44036846 499 745201119138 523 9724812 556 67023951 080 643201218943 287 492234 161 70921247 449 201201314845 365 260339 823 35518155 188 6142014546 510 971227 013 7887613 524 759Total882157 709 99919456 032 9631 076213 742 962YearIrregularities not reported as fraudulentIrregularities reported as fraudulentTotal reported irregularities 
 
 
 
can  be  said that  most  of  the fraudulent irregularities concern SAPARD, however  in 
terms of non-fraudulent irregularities the latter is preceded by ISPA. 

6.2.2.  Trend analysis IPA 

Generally it can  be  said that  the trend of  IPA reporting (financial  framework 2007-
13) has begun to develop in a stable upward curve which means a continuous increase 
in  the  number  of  irregularities  reported  and  involved  amounts  since  2010.  The 
increasing trend can be considered within the norm as the reporting of irregularities 
of IPA has only begun in recent years. 

Table  PA2  details  the  underlining  data,  while  Chart  PA2  shows  the  evolution  of 
reporting of all the irregularities (reported and not reported as fraudulent) since 2010. 

Table PA2 – Reported irregularities (IPA), 2010-14 

During the past few years, the highest number of irregularities reported as fraudulent 
was communicated by Turkey followed by FYROM. The highest fraudulent amounts 
were  recorded  in  relation  to  Cross-Border  Cooperation  and  secondly  to  Transition 
Assistance and Institution Building. However, Regional Development and Transition 
Assistance  scores  the  highest  in  monetary  value  with  regard  to  irregularities  not 
reported as fraudulent. 

6.2.3.  Reporting efforts 

In general the communications received regarding IPA via IMS are complete and in 
terms  of  timeliness  the  reporting  behaviour  is  satisfactory.  Reporting  happens,  in 
average,  after  3  and  half  months  following  detection  of  an  irregularity,  which,  in 
general, intervenes after 3 years it is committed. 

The level of completeness of the reported information has been improving depending 
on  experience  with  reporting,  but  Beneficiary  Countries  need  to  better  specify  and 

75 

NEURNEURNEUR20102992 3772992 377201114397 9847943 959211 341 9432012141 069 5526299 240201 368 7922013396 744 55171 212 352467 956 9032014862 627 5999120 300952 747 899Total15511 832 063292 575 85118414 407 914YearIrregularities not reported as fraudulentIrregularities reported as fraudulentTotal reported irregularities 
 
 
 
detail  information  concerning  irregular  practices,  in  particular  in  relation  to 
irregularities reported as fraudulent. 

Serbia  and  FYROM  have  reported  irregular  cases  in  the  IMS  system  during  2013. 
The information provided by these countries is complete and detailed, moreover the 
classification of the irregularities is accurate. 

Turkey  and  Croatia  have  continued  the  consistent  reporting.  Croatia  increased 
significantly  the  number  of  reported  irregularities  since  its  connection  to  IMS  in 
October 2012. 

6.3. 

Specific analysis – Financial year 2014 

6.3.1.  Pre-Accession Assistance (PAA) 

In  2014  a  total  number  of  22  irregularities  were  reported  as  fraudulent  with  the 
amount affected of EUR 7.0 million as shown in Table PA3. 

Table PA3 – Reported irregularities per country (PAA), 2014 

These  fraudulent  irregularities  were  reported  by  Bulgaria  and  Romania.  Regarding 
irregularities not  reported as  fraudulent, it was Romania communicating the highest 
number of cases with EUR 8.6 million amounts affected. 

Like in the previous years, in 2014 the majority of cases concern again SAPARD, the 
Special Accession Programme for Agriculture and Rural Development. 

With 15 irregular fraudulent cases reported and over EUR 5.6  million involved, the 
SAPARD  fund  remains  the  most  affected  by  fraud  among  all  the  PAA  funds, 
followed by PHARE with 7 cases and EUR 1.4 million affected. 

Table PA4 – Reported irregularities per fund (PAA), 2014 

The practices repeatedly employed in committing fraudulent irregularities are mainly 
‘falsified  supporting  documents’  and  ‘other  irregular  documents’,  which  together 
represent 41% of the cases and 72%% of the irregular amounts. 

With regard to irregularities not reported as fraudulent, the highest irregular amounts 
have  been  reported  in  relation  to  ISPA  fund  (EUR  3.6  million),  followed  by 
SAPARD  (EUR  2.6  million).  The  most  frequent  modus  operandi  are:  ‘failure  to 
respect  other  regulations/contract  conditions’  (46%  of  the  cases  and  25%  of  the 
irregular amounts) and ‘Non-eligible expenditure’ (11% of the cases and 55% of the 
irregular amounts). 

76 

NEURNEURNEURBulgaria241 070 29463 836 555304 906 849Romania295 439 959163 177 233458 617 192Slovakia17181718Total546 510 971227 013 7887613 524 759Beneficiary CountryIrregularities not reported as fraudulentIrregularities reported as fraudulentTotal reported irregularitiesNEURNEURNEURISPA23 579 66223 579 662PHARE23338 28071 378 907301 717 187SAPARD292 593 030155 634 881448 227 911Total546 510 971227 013 7887613 524 759Total reported irregularitiesFUNDIrregularities not reported as fraudulentIrregularities reported as fraudulent 
 
 
 
6.3.2. 

Instrument for Pre-Accession (IPA) 

In  IPA  (2007-13),  there  were  9  irregularities  reported  as  fraudulent  involving  EUR 
120K irregular amounts. Tables PA5 and PA6 show the breakdown per country and 
per component respectively. 

Table PA5 – Reported irregularities per country (IPA), 2014 

In  2014  Turkey  was  the  country  reporting  the  highest  number  of  irregularities  and 
aggregate amounts involved in irregularities. Concerning the 9 irregularities reported 
as fraudulent, these are spread among four reporting countries. 

Table PA6 – Reported irregularities per component (IPA), 2014 

The modus operandi for the irregularities reported as fraudulent has been specified 
only in relation to three cases. 

When  it  comes  to  other  irregularities  not  reported  as  fraudulent,  the  most  frequent 
practice  employed  are:  ‘Infringement  of  rules  concerning  public  procurement’ 
(concerns  22  %  of  the  cases  and  only  4  %  of  the  irregular  amounts),  ‘Failure  to 
respect other regulations/contract conditions’ (concerns 8 %cases but concerns 29 % 
of  the  irregular  amounts)  and  finally  ‘Non-eligible  expenditure’  (concerns  13  %  of 
the cases and 6 % of the irregular amounts). 

6.3.3.  Method of detection 

In 2014, Regarding PAA, most of the irregularities were detected by EU bodies or on 
information  sent  by  EU  bodies  (21%  of  the  cases).  Judicial  inquiries  have  been  the 
most frequent method of detection in relation to fraudulent irregularities (41% of the 
cases and 64% of irregular amounts).  

In case of IPA, the low number of occurrences limits the possibilities of a meaningful 
analysis. 

77 

NEURNEURNEURBulgaria2153 355Croatia27171 1601028171 160FYROM518 190253 334771 524Serbia255 060323 385578 445Turkey312 329 835343 581342 373 416Total862 627 5999120 300742 694 544Total reported irregularitiesCountry nameIrregularities not reported as fraudulentIrregularities reported as fraudulentNEURNEURNEURCross-Border Cooperation40234 803423 38544258 189Human Resources Development13492 49513492 495Rural Development18938 571463 180221 001 751Regional Development3344 1053344 105Transition Assistance and Institution Building12617 625133 73513651 360Total862 627 5999120 300952 747 899IPA COMPONENTIrregularities not reported as fraudulentIrregularities reported as fraudulentTotal reported irregularities 
 
 
 
Section III – DIRECT MANAGEMENT  

7. 

DIRECT MANAGEMENT 

7.1. 

Introduction 

This chapter contains a descriptive analysis of the data on recovery orders issued by 
Commission services in relation to expenditures managed under ‘direct management’ 
mode,  which  is  one  of  the  three  implementation  modes  the  Commission  can  use  to 
implement the budget. 
According  to  the  Financial  Regulation46,  ‘direct  management’  means  that  the 
Commission  implements  the  budget  by  its  departments,  including  its  staff  in  the 
Union  Delegations  under  the  authority  of  their  respective  Head  of  Delegation,  or 
through executive agencies. 
For financial year 2014, a total of EUR 11.9 billion47 has been effectively disbursed 
under the ‘direct management’ mode. Table DM1 presents the actual payments made 
in  financial  year  2014  for  the  eighteen  policy  areas  corresponding  to  96.5%  of  the 
overall operational payments made under ‘direct management’. 

Table DM1 – Payments made in financial year 2014 per policy area 

7.2. 

General analysis 

In  2014,  for  the  eighteen  policy  areas,  the  Commission  services  registered  1897 
recovery  items48  in  ABAC  that  were  qualified  as  irregularities  for  a  total  financial 

46

47 

48 

The  Financial  Regulation  provides  for  three  types  of  management,  one  of  them  is  the  centralised 
management. In accordance with Article 58 (Methods of implementation of the budget) of the Council 
Regulation (EU, Euratom) No 966/2012 and Commission Delegated Regulation (EU) No 1268/2012. 
Own calculation based on ABAC data for the eighteen policy areas representing 96.5% of operational 
payments under the direct management mode, excluding administrative expenditure. 
Recovery items mean recovery context elements in ABAC. 

78 

EUR million%Enterprise5194.35Employment and social affairs1341.12Mobility and transport6425.38Environment and climate action2341.96Research3 12726.21Information society and media9347.83Direct research1150.96Maritime affairs and fisheries1591.33Education and culture1 1369.52Communication1221.02Health and consumer protection2802.35Home Affairs1471.23External relations1561.31Development and relations with ACP States2 49520.92Enlargement4834.05Humanitarian aid7166.00Energy4413.70Justice880.74TOTAL11 927100.00Policy areaPayments 2014 
 
 
                                                            
 
value  EUR  100.76  million.  Among  these  recovery  items,  83  have  been  reported  as 
fraudulent, involving EUR 4.67 million irregular amounts. 

7.2.1.  Five year analysis 2010-2014 

As  a  trend  analysis,  the  comparison  between  five  years,  from  2010  to  2014  will  be 
hereunder provided. The below analysis gives an overview of recovery data recorded 
in the ABAC system. It has to be noted that qualifications attributed to recovery items 
may change over the years: especially, there are situations when cases of irregularities 
are  turned  to  suspicions  of  fraud.  As  a  consequence,  no  direct  conclusion  can  be 
drawn  with  regard  to  the  general  evolution  of  irregularities,  nor  predictions  can  be 
made on future trends. 

From a purely statistical point of view, it can be said that between 2010 and 2013, the 
number  and  related  financial  value  of  ‘irregularities  reported  as  fraudulent’49  have 
steadily  decreased.  However,  in  2014  there  was  a  sudden  increase  both  in  terms  of 
number and related financial value of the ‘irregularities reported as fraudulent’. At the 
same  time,  we  can  experience  a  steady  increase  of  number  of  ‘irregularities  not 
reported as fraudulent’ and associated financial amounts over the past five years. 

Table DM2 and DM3 summarise these figures for irregularities during the five-year 
term. 

Table  DM2  –  Irregularities  reported  as  fraudulent  and  related  amounts,  financial 
years 2010-2014 

Table DM3 – Irregularities not reported as fraudulent and related amounts, financial 
years 2010-2014 

As far as ‘irregularities reported as fraudulent’ are concerned, the fraud detection rate 
over the five year period is close to zero (0.03%). 

49 

‘Irregularities  reported  as  fraudulent’  are  cases  of  recovery  items  qualified  in  the  ABAC  system  as 
‘OLAF notified’. 

79 

EUR millionEUR millionN%201013 5907.12390.05201113 6931.83350.01201214 0212.76290.02201314 5652.59220.02201411 9274.67830.04TOTAL67 79518.972080.03YearPaymentsIrregularities  reported as fraudulentIrregular amounts/ PaymentsEUR millionEUR millionN%201013 59048.081 0890.35201113 69355.761 1370.41201214 02168.331 4090.49201314 56577.381 5130.53201411 92796.091 8140.81TOTAL67 795345.646 9620.51YearPaymentsIrregularities not reported as fraudulentIrregular amounts/ Payments 
 
 
 
                                                            
At  the  same  time,  there  were  almost  seven  thousand  registered  recovery  items 
qualified as ‘irregularities not reported as fraudulent’ with a total recovery amount of 
EUR 345.64 million. 

The aggregate irregular amounts, when compared to the reference figure of the total 
operational  payments  of  the  five  financial  years  (EUR  67  795  million),  gives  the 
overall irregularity detection rate of around half a percent (0.54%). 

The registered irregulariy figures demonstrate the efficient irregularity detection and 
reporting systems in place. 

7.3. 

Specific analysis 

7.3.1.  Recoveries according policy areas 

Table DM4 provides a picture of irregularity statistics with a breakdown of the policy 
areas for year 2014. 

Table DM4 – Irregularities reported by policy areas and related amounts, 2014 

In  financial  year  2014,  the  highest  numbers  of  'irregularities  reported  as  fraudulent' 
were  recorded  in  the  ‘Research’  budget  area,  followed  by  ‘Education  and  Culture’. 
However, in terms of irregular amounts related to these irregularities, the policy field 
‘Education and Culture’ scored with EUR 1.69 million, which is closely followed by 
budget  areas  ‘Enterprise’  (EUR  1.09  million)  and  ‘Research’  (EUR  0.99  million). 
These three policy areas account for 80% of fraudulent amounts recovered. 

Regarding  'irregularities  not  reported  as  fraudulent',  most  of  the  irregularities  were 
registered  in  the  area  of  ‘Research’  followed  by  ‘Education  and  Culture’  and 
‘Information  society  and  media’.  In  terms  of  irregular  amounts  related  to  these 
irregularities,  the  policy  field  ‘Information  society  and  media’  recorded  the  highest 
irregular amounts (EUR 22.00  million),  followed by ‘Mobility and transport’ (EUR 
18.49  million),  ‘Enterprise’  (EUR  15.30  million)  and  ‘Research’  (EUR  12.46 
million).  These  four  policy  areas  account  for  71%  of  the  non-fraudulent  amounts 
recovered in 2014. 

The five year perspective is presented by table DM5 

80 

EUR millionEUR millionNEUR millionNEnterprise5191.47321.096Employment and social affairs1340.38140.000Mobility and transport64218.49580.000Environment and climate action2342.73290.122Research3 12712.464600.9936Information society and media93422.003120.302Direct research1150.0210.000Maritime affairs and fisheries1591.03120.000Education and culture1 1365.803561.6929Communication1220.0450.000Health and consumer protection2800.0020.000Home Affairs1471.04380,000External relations1562.811090.053Development and relations with ACP States2 4958.131310.445Enlargement4832.40730.000Humanitarian aid7161.701550.000Energy44115.30180.000Justice880.2990.000TOTAL11 92796.091 8144.6783Policy areaPayments 2014Irregularities not reported as fraudulentIrregularities reported as fraudulent 
 
 
Table DM5 – Irregularities reported by policy areas and related amounts, financial 
years 2010-2014 

The  above  table  demonstrates  that  ‘External  relations’  policy  field  recorded  the 
highest  aggregate  recovery  amounts  (EUR  7.16  million)  in  relation  to  'irregularities 
reported  as  fraudulent'.  At  the  same  time,  this  policy  field  has  the  highest  fraud 
detection  rate  (0.09%)  over  a  five-year  period.  The  second  largest  aggregate 
fraudulent  amounts were  recovered in  the fields of ‘Information society and media’ 
(EUR 2.95 million), followed by ‘Development and relations with ACP States’ (EUR 
2.18  million)  and  ‘Education  and  culture’  (EUR  2.01  million).  These  four  policy 
areas account for 75% of the total recovery amounts related to 'irregularities reported 
as fraudulent' over the past five years. 

Regarding 'irregularities not reported as fraudulent', policy area ‘Information society 
and  media’  recorded  the  highest  aggregate  recovery  amounts  (EUR  81.42  million) 
between 2010 and 2014. It is followed by ‘Research’ (EUR 55.00 million), ‘Mobility 
and  transport’  (EUR  45.52  million)  and  ‘External  relations’  (EUR  35.72  million). 
These  four  policy  areas  account  for  62%  of  the  total  recovery  amounts  related  to 
'irregularities not reported as fraudulent' over the past five years. 

It can also be said that some policy areas registered increasing irregular amounts over 
the five years. These are notably the following: ‘Enterprise’, ‘Mobility and transport’, 
‘Research’,  Information  society  and  media’,  ‘Education  and  culture’,  ‘Development 
and relations with ACP States’, ‘Humanitarian aid’ and ‘Energy’. On the other hand, 
decreasing trend can  be observed in the following policy fields: ‘Home affairs’  and 
‘External  relations’.  The  remaining  eight  policy  areas  had  fluctuating  irregular 
amounts over the past five years. 

7.3.2.  Recoveries according to legal entity residence 

The legal entity was resident in one of the 28 Member States of the European Union 
in  88.7%  of  the  total  number  of  irregular  cases  (reported  as  fraudulent  and  not 
reported as fraudulent together) between 2010 and 2014. It should be noted however, 
that  the residence of the legal entity is  not  necessarily the same as  that  of the  main 
beneficiary. 

81 

EUR millionEUR million%EUR million%Enterprise2 6798.790.331.290.05Employment and social affairs7051.240.180.480.07Mobility and transport4 74945.520.960.030.00Environment and climate action12379.680.780.670.05Research20 37455.000.271.460.01Information society and media6 72181.421.212.950.04Direct research5020.090.020.000.00Maritime affairs and fisheries1 1083.660.330.000.00Education and culture5 06021.790.432.010.04Communication5380.340.060.140.03Health and consumer protection1 7370.110.010.000.00Home Affairs1 19421.421.790.000.00External relations7 57635.720.477.160.09Development and relations with ACP States5 67823.080.412.180.04Enlargement2 6057.410.280.530.02Humanitarian aid2 9844.250.140.010.00Energy2 01125.041.250.040.00Justice3381.080.320.000.00TOTAL67 795345.640.5118.970.03Irregularities not reported as fraudulentIrregular amounts/ PaymentsIrregularities reported as fraudulentIrregular amounts/ PaymentsPolicy areaPayments  
 
 
Table DM6 – Recoveries per country of residence of the legal entity, 2010-2014 

Table  DM6  above  summarises  the  total  recoveries  made  in  the  past  five  years 
according to the legal entity country to which the payment was unduly disbursed. EU 
Member States are listed; other countries are grouped under the ‘non-EU’ category. 

7.3.3.  Method of detection 

For each recovery item, the Commission service that issues the order has to indicate 
how the irregularity has been detected. Six different categories have been pre-defined, 
two  of  which  fall  under  the  direct  responsibility  of  the  European  Commission:  On-
the-spot  checks  and  the  verification  of  documents  by  desk  officers  and  financial 
officers  responsible  for  the  implementation  of  the  commitment.  Table  DM7  gives  a 
breakdown of the recoveries by source of detection and by qualification in 2014. 

82 

EURNEURNBelgium15 832 8536351 256 55616Bulgaria7 570 5234535 7791Czech Republic5 000 80268149 7862Denmark3 453 83095279 6437Germany29 100 750612428 8755Estonia340 95923Ireland4 032 51667309 3786Greece15 534 4693221 244 1387Spain17 702 4764341 862 20734France46 031 273874988 8476Italy44 372 0857574 293 31954Cyprus4 085 20553208 4154Latvia126 38121Lithuania894 17135Luxembourg1 852 89142Croatia318 66719755 0034Hungary3 365 059106341 54712Malta1 785 67939Netherlands22 331 230471650 8615Austria7 592 488174Poland1 926 74564Portugal9 018 347120270 6556Romania10 215 881817581Slovenia1 323 26932Slovakia1 407 26721128 6161Finland2 745 26986Sweden17 089 708176175 1993United Kingdom29 312 9277011 688 01914Total EU297 550 2506 17315 067 601188Total non-EU48 091 0057893 899 89620TOTAL345 641 2566 96218 967 497208LE Country nameIrregularities not reported as fraudulentIrregularities reported as fraudulent 
 
 
Table  DM7  –  Irregularities  reported  by  source  of  detection  and  by  qualification, 
2014 

Regarding the ‘irregularities reported as fraudulent’, ‘OLAF’ has been marked as the 
source of detection in relation to 33 recovery items in 2014; meanwhile ‘Community 
control / Check on the spot’ was the source of detection of 43 recovery items. There 
are over EUR 4 million recovery amounts (91% of total amounts) associated to these 
two sources of detection.  

The vast majority of the cases ‘irregularities not reported as fraudulent’ were detected 
through  ‘Community  controls’  (on-the-spot  checks  and  desk  checks  of  documents). 
There  is  an  increasing  tendency  over  the  past  five  years:  every  year  there  is  an 
increasing  number  of  cases  detected  due  to  the  effective  ex-ante  and  ex-post 
‘Community  controls’.  In  2014  alone,  77.6%  of  recoveries  that  were  qualified  as 
‘irregularities  not  reported  as  fraudulent’  were  detected  by  ‘Community  controls’ 
involving 74.4% of total related irregular amounts. 

7.3.4.  Types of error 

The  Commission  services  also  have  to  indicate  the  type  of  error  in  the  recovery 
context  for  the  respective  irregularity  in  question.  Several  types  of  error  can  be 
attributed to one irregular case. Largely it can be observed that error ‘Action not in 
accordance  with  the  rules’  and  error  ‘Expenditure  not  covered  by  the  legal  base’ 
appear most frequently every year, (reported as fraudulent or not) during the past five 
years. Besides, regarding ‘irregularities reported as fraudulent’, error type ‘Falsified 
documents’ appears to be the most frequent error type associated to recoveries. 

7.3.5.  Time delay 

For  the  recoveries  qualified  as  irregularities  (both  reported  as  fraudulent  and  not 
reported as fraudulent) issued between 2010 and 2014, the average delay between the 
occurrence  of  the  irregularity  and  its  detection  is  3.27  years.  It  should  be  noted 
however,  that  the  average  time  delay  is  lower  for  ‘irregularities  reported  as 
fraudulent’  (2.82  years)  than  for  ‘irregularities  not  reported  as  fraudulent’  (3.28 
years). 

7.3.6.  Recovery 

This paragraph describes the payments made to the Commission further to the issuing 
of the recovery orders. Once a recovery order is issued, the beneficiary is requested to 
pay  back  the  amount  unduly  received  or  the  amount  is  offset  from  remaining 
payments for the beneficiary. 

83 

EURNEURNCommunity control / Check on the spot44 369 7997472 148 94143Community control / Desk check documents30 135 77360131 2911Control by national authorities371 262400European Court of Auditors591 305800Independent control10 454 717355167 0145OLAF398 87332 102 52733Other and N.A.9 751 76995220 1421TOTAL96 073 4981 8134 669 91583Source of detectionIrregularities not reported as fraudulentIrregularities reported as fraudulent 
 
 
For  the  recovery  orders  issued  in  2014,  57.1%  of  the  total  irregular  amounts  have 
already  been  recovered.  This  means  that  an  amount  of  EUR  43.33  million  (out  of 
EUR 100.76 million) has already been cashed. Yet there are differences between the 
recovery  rates  for  irregularities  reported  as  fraudulent  and  those  not  reported  as 
fraudulent. The recovery rate for ‘irregularities reported as fraudulent’ remains below 
the recovery rate for ‘irregularities not reported as fraudulent’. When looking at the 
five year period, the recovery rate for ‘irregularities reported as fraudulent’ is 41.8%, 
meanwhile for ‘irregularities not reported as fraudulent’ it is higher, 59.6%. 

84 

 
 
 
Belgium 

COUNTRY FACTSHEETS 

85 

OWNRES / gross TORNEURNEUR%Established and estimated2613 328 9631216 205 1700.93%1. Traditional Own ResourcesReporting Year 2014Irregularities reported as fraudulentIrregularities not reported as fraudulentPaymentsAdjusted error rateEUR%EAGFagricultural markets53 302 546EAGFdirect aids552 532 1800.08%EAFRDrural development16 628 1093.10%EFFfisheries274 0791.56%0622 736 914FDRIDRNEURNEUR%%EAGF1390 000695 8160.06%0.02%EAGF/EAFRD351 479N/AN/AEAFRD110 8040.00%0.06%EFF0.00%TOTAL1390 00010158 0980.06%0.03%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average291747Suspected fraudEstablished fraudTOTALREFNNN%72922%2. Natural Resources - Financial Year 2014TOTAL(Residual) amount at riskEUR180 414Area478 007687 376FundIrregularities reported as fraudulent 2010-14Detection - Reporting EfficiencyIrregularities reported as fraudulentIrregularities not reported as fraudulentReporting period 2010-14Ratio of established fraudFundCommitmentsPaymentsCommitmentsPaymentsEUREUREUREUR%%ERDF221 290 009987 029 998869 205 0631.49%1.01%ESF58 471 8081 073 217 594828 886 7573.20%0.90%TOTAL0279 761 8172 060 247 5921 698 091 820Period / FundIrregularities reported as fraudulentIrregularities not reported as fraudulentFDRIDRNEURNEUR%%Programming Period 2007-13 - reporting year 201333 230 3488511 621 1491.15%4.15%ERDF2100 896221 549 9700.05%0.70%ESF13 129 4526310 071 1795.35%17.22%Programming Period 2007-13 - cumulative53 230 34824318 119 9880.19%1.07%ERDF3100 896853 285 7920.01%0.38%ESF23 129 45215814 834 1960.38%1.79%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average58361Suspected fraudEstablished fraudTOTALREFNNN%550%3. Cohesion PolicyReporting period 2010-14Irregularities reported as fraudulent 2008-13cumulative residual riskDetection - Reporting EfficiencyRatio of established fraud2014 average risk rateCumulative PP2007-13Appropriations 2014Programming period 2007-13FundEAGFRural developmentERDFCohesion FundESFFIFG/EFFEAGGFOtherTOTAL0-1-16--017Breakdown-down of 2014 financial corrections implemented under shared management4. Financial Corrections and recoveries 
 
 
 
 
 
 
Bulgaria 

86 

OWNRES / gross TORNEURNEUR%Established and estimated2510 549 2024185 27414.20%1. Traditional Own ResourcesReporting Year 2014Irregularities reported as fraudulentIrregularities not reported as fraudulentPaymentsAdjusted error rateEUR%EAGFagricultural markets23 450 992EAGFdirect aids578 641 2690.64%EAFRDrural development393 750 6279.59%EFFfisheries9 986 0931.24%165 7691 005 828 981FDRIDRNEURNEUR%%EAGF230 28321 164 0020.01%0.19%EAGF/EAFRD7156 670N/AEAFRD2319 51461 171 2070.08%0.30%EFF5772 5847328 6507.74%3.29%TOTAL161 279 051152 663 8590.13%0.26%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average91726Suspected fraudEstablished fraudTOTALREFNNN%1355819330%FundIrregularities reported as fraudulentIrregularities not reported as fraudulentAreaFundTOTAL(Residual) amount at riskEUR158 8263 682 17637 773 9672. Natural Resources - Financial Year 2014Detection - Reporting EfficiencyRatio of established fraudIrregularities reported as fraudulent 2010-14Reporting period 2010-143. Cohesion PolicyCommitmentsPaymentsCommitmentsPaymentsEUREUREUREUR%%ERDF427 816 7423 132 249 5852 073 198 105Cohesion Fund350 480 7352 283 036 1651 324 947 823ESF288 281 8191 179 738 062969 528 8001.20%0.40%TOTAL01 066 579 2966 595 023 8124 367 674 727FDRIDRNEURNEUR%%Programming Period 2007-13 - reporting year 20133883 19317728 709 8670.08%2.69%ERDF2844 52511318 411 5230.20%4.30%Cohesion Fund528 097 1410.00%2.31%ESF138 667122 201 2030.01%0.76%Programming Period 2007-13 - cumulative339 515 08440151 020 1100.22%1.17%ERDF101 534 85023730 038 1360.07%1.45%Cohesion Fund36 520 45310615 897 8930.49%1.20%ESF201 459 780585 084 0810.15%0.52%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average30332Suspected fraudEstablished fraudTOTALREFNNN%321333%0.87%2014 average risk ratecumulative residual riskIrregularities reported as fraudulent 2008-134.00%Reporting period 2010-14Detection - Reporting EfficiencyPeriod / FundIrregularities reported as fraudulentIrregularities not reported as fraudulentProgramming period 2007-13FundAppropriations 2014Cumulative PP2007-13Ratio of established fraudEAGFRural developmentERDFCohesion FundESFFIFG/EFFEAGGFOtherTOTAL0-292408--614. Financial Corrections and recoveriesBreakdown-down of 2013 financial corrections implemented under shared management 
 
 
 
 
 
 
Czech Republic 

87 

OWNRES / gross TORNEURNEUR%Established and estimated0-8311 557 0854.38%1. Traditional Own ResourcesReporting Year 2014Irregularities reported as fraudulentIrregularities not reported as fraudulentPaymentsAdjusted error rateEUR%EAGFagricultural markets14 130 899EAGFdirect aids878 678 5961.21%EAFRDrural development283 248 0601.76%EFFfisheries00.00%3001 176 057 555FDRIDRNEURNEUR%%EAGF213 2914431 8540.001%0.05%EAFRD2260 298442 174 7630.09%0.77%EFF211 744#DIV/0!TOTAL4273 589502 618 3610.02%0.22%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average17522Suspected fraudEstablished fraudTOTALREFNNN%28280%4 994 786Ratio of established fraudFundIrregularities reported as fraudulentIrregularities not reported as 2. Natural Resources - Financial Year 2014AreaFundTOTAL(Residual) amount at riskEUR342 45210 588 835Detection - Reporting EfficiencyReporting period 2010-14Irregularities reported as fraudulent 2010-143. Cohesion PolicyCommitmentsPaymentsCommitmentsPaymentsEUREUREUREUR%%ERDF1 745 470 32013 810 398 9568 726 088 736Cohesion Fund899 946 8668 644 776 7075 347 329 714ESF308 700 8923 672 830 8662 449 034 9422.60%1.20%TOTAL02 954 118 07826 128 006 52916 522 453 393FDRIDRNEURNEUR%%Programming Period 2007-13 - reporting year 20133624 311 201973288 549 5440.82%9.77%ERDF2516 612 232520251 247 2800.95%14.39%Cohesion Fund64 234 3546010 614 7090.47%1.18%ESF53 464 61539326 687 5551.12%8.65%Programming Period 2007-13 - cumulative95195 355 1242 6391 149 390 2251.18%6.96%ERDF58169 366 9811 343982 543 2721.94%11.26%Cohesion Fund1222 074 76318969 701 7580.41%1.30%ESF253 913 3801 10797 145 1960.16%3.97%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average20324Suspected fraudEstablished fraudTOTALREFNNN%923953%Cumulative PP2007-13Period / Fundcumulative residual riskIrregularities reported as fraudulent 2008-13Appropriations 20140.59%2014 average risk rateDetection - Reporting EfficiencyIrregularities reported as fraudulentIrregularities not reported as fraudulent2.46%Reporting period 2010-14Ratio of established fraudProgramming period 2007-13FundEAGFRural developmentERDFCohesion FundESFFIFG/EFFEAGGFOtherTOTAL005239---65Breakdown-down of 2014 financial corrections implemented under shared management4. Financial Corrections and recoveries 
 
 
 
 
 
 
 
 
Denmark 

88 

OWNRES / gross TORNEURNEUR%Established and estimated2695 560684 647 1241.36%Reporting Year 20141. Traditional Own ResourcesIrregularities reported as fraudulentIrregularities not reported as fraudulentPaymentsAdjusted error rateEUR%EAGFagricultural markets9 114 473EAGFdirect aids916 928 4530.81%EAFRDrural development83 307 2655.69%EFFfisheries703 8410.39%1 9711 010 054 032FDRIDRNEURNEUR%%EAGF350 34913369 4850.01%0.04%EAFRD11192 4990.23%EFF0.00%TOTAL350 34924561 9840.00%0.06%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average142035Suspected fraudEstablished fraudTOTALREFNNN%1211210%(Residual) amount at riskEUR780 915FundIrregularities reported as fraudulentIrregularities not reported as FundAreaTOTAL2. Natural Resources - Financial Year 20147 424 3624 742 561Reporting period 2010-14Detection - Reporting EfficiencyRatio of established fraudIrregularities reported as fraudulent 2010-143. Cohesion PolicyCommitmentsPaymentsCommitmentsPaymentsEUREUREUREUR%%ERDF76 313 302254 788 620205 723 2070.38%0.90%ESF58 116 099254 788 619205 981 9350.20%0.40%TOTAL0134 429 402509 577 239411 705 142FDRIDRNEURNEUR%%Programming Period 2007-13 - reporting year 2013007377 0680.00%0.28%ERDF4248 4430.33%ESF3128 6240.22%Programming Period 2007-13 - cumulative0017584 2380.00%0.14%ERDF8306 8360.15%ESF9277 4010.13%DetERepEDetE + RepEmonths/averagemonths/averagemonths/averageN/AN/AN/ASuspected fraudEstablished fraudTOTALREFNNN%000N/Acumulative residual risk2014 average risk ratePeriod / FundIrregularities reported as fraudulentIrregularities not reported as fraudulentReporting period 2010-14Detection - Reporting EfficiencyRatio of established fraudIrregularities reported as fraudulent 2008-13Programming period 2007-13FundAppropriations 2014Cumulative PP2007-13EAGFRural developmentERDFCohesion FundESFFIFG/EFFEAGGFOtherTOTAL80---1--94. Financial Corrections and recoveriesBreakdown-down of 2014 financial corrections implemented under shared management 
 
 
 
 
 
 
Germany 

89 

OWNRES / gross TORNEURNEUR%Established and estimated1256 197 3151 33872 120 9741.77%1. Traditional Own ResourcesReporting Year 2014Irregularities reported as fraudulentIrregularities not reported as fraudulentPaymentsAdjusted error rateEUR%EAGFagricultural markets95 869 557EAGFdirect aids5 101 255 6420.31%EAFRDrural development917 307 3162.09%EFFfisheries11 800 4581.66%682 0666 126 232 973FDRIDRNEURNEUR%%EAGF482 170221 735 6850.00%0.03%EAFRD264 661401 330 3310.01%0.15%EFF114 1200.00%0.12%TOTAL6146 831633 080 1360.00%0.05%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average362055Suspected fraudEstablished fraudTOTALREFNNN%1932214%2. Natural Resources - Financial Year 2014Irregularities reported as fraudulent 2010-14Ratio of established fraudReporting period 2010-14Detection - Reporting EfficiencyFundIrregularities reported as fraudulentIrregularities not reported as FundAreaTOTAL(Residual) amount at riskEUR298 64915 559 11619 525 561CommitmentsPaymentsCommitmentsPaymentsEUREUREUREUR%%ERDF2 109 052 08316 100 401 70813 231 399 3801.19%0.82%ESF1 073 068 5949 357 643 9557 980 943 9381.60%0.90%TOTAL03 182 120 67725 458 045 66221 212 343 319FDRIDRNEURNEUR%%Programming Period 2007-13 - reporting year 2013372 498 91324817 154 5910.08%0.54%ERDF131 747 89419614 965 3650.08%0.71%ESF24751 020522 189 2260.07%0.20%Programming Period 2007-13 - cumulative16033 024 73167755 063 3910.16%0.26%ERDF3318 303 58046946 377 1790.14%0.35%ESF12714 721 1512088 686 2120.18%0.11%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average402161Suspected fraudEstablished fraudTOTALREFNNN%1184216026%3. Cohesion PolicyProgramming period 2007-13FundAppropriations 2014cumulative residual risk2014 average risk rateCumulative PP2007-13Period / FundIrregularities reported as fraudulentIrregularities not reported as fraudulentRatio of established fraudIrregularities reported as fraudulent 2008-13Reporting period 2010-14Detection - Reporting EfficiencyEAGFRural developmentERDFCohesion FundESFFIFG/EFFEAGGFOtherTOTAL0314-372-284. Financial Corrections and recoveriesBreakdown-down of 2014 financial corrections implemented under shared management 
 
 
 
 
 
 
Estonia 

90 

OWNRES / gross TORNEURNEUR%Established and estimated2108 3046140 8630.84%1. Traditional Own ResourcesIrregularities reported as fraudulentIrregularities not reported as fraudulentReporting Year 2014PaymentsAdjusted error rateEUR%EAGFagricultural markets1 244 577EAGFdirect aids99 062 7010.50%EAFRDrural development62 135 6521.28%EFFfisheries15 434 6700.64%103 412177 877 600FDRIDRNEURNEUR%%EAGFEAFRD41 053 243481 498 0651.70%2.41%EFF9191 8861.24%TOTAL41 053 243571 689 9510.59%0.95%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average20525Suspected fraudEstablished fraudTOTALREFNNN%241254%2. Natural Resources - Financial Year 2014Reporting period 2010-14Detection - Reporting EfficiencyIrregularities reported as fraudulent 2010-14Ratio of established fraudFundIrregularities reported as fraudulentIrregularities not reported as FundAreaTOTAL(Residual) amount at riskEUR6 805493 034793 019CommitmentsPaymentsCommitmentsPaymentsEUREUREUREUR%%ERDF211 801 6661 860 211 1061 680 952 178Cohesion Fund144 386 6981 151 731 4461 089 663 754ESF19 978 739391 517 329371 941 4630.10%0.70%TOTAL0376 167 1033 403 459 8813 142 557 394FDRIDRNEURNEUR%%Programming Period 2007-13 - reporting year 201341 613 784528 271 2570.43%2.20%ERDF2324 994346 324 6660.15%2.99%Cohesion Fund11 256 83471 796 5190.87%1.24%ESF131 95611150 0730.16%0.75%Programming Period 2007-13 - cumulative123 220 65426140 743 6900.10%1.30%ERDF6872 71820937 338 3550.05%2.22%Cohesion Fund42 268 056142 419 9360.21%0.22%ESF279 88038985 3990.02%0.26%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average34236Suspected fraudEstablished fraudTOTALREFNNN%111128%2014 average risk rate3. Cohesion Policycumulative residual riskProgramming period 2007-13FundAppropriations 2014Cumulative PP2007-130.09%0.74%Period / FundIrregularities reported as fraudulentIrregularities not reported as fraudulentDetection - Reporting EfficiencyReporting period 2010-14Irregularities reported as fraudulent 2008-13Ratio of established fraudEAGFRural developmentERDFCohesion FundESFFIFG/EFFEAGGFOtherTOTAL0-01----14. Financial Corrections and recoveriesBreakdown-down of 2014 financial corrections implemented under shared management 
 
 
 
 
 
Ireland 

91 

OWNRES / gross TORNEURNEUR%Established and estimated42 249 080242 067 0281.44%1. Traditional Own ResourcesIrregularities reported as fraudulentIrregularities not reported as fraudulentReporting Year 2014PaymentsAdjusted error rateEUR%EAGFagricultural markets6 743 969EAGFdirect aids1 227 716 7572.50%EAFRDrural development06.73%EFFfisheries00.00%01 234 460 726FDRIDRNEURNEUR%%EAGF751 555 0650.13%EAFRD33388 420251 546 013#DIV/0!#DIV/0!EFFTOTAL33388 4201003 101 0780.03%0.25%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average171128Suspected fraudEstablished fraudTOTALREFNNN%343378%TOTAL43 33330 728 5090FundIrregularities reported as fraudulentIrregularities not reported as Irregularities reported as fraudulent 2010-14Reporting period 2010-14Detection - Reporting EfficiencyRatio of established fraud2. Natural Resources - Financial Year 2014FundArea(Residual) amount at riskEURCommitmentsPaymentsCommitmentsPaymentsEUREUREUREUR%%ERDF48 431 383375 362 372311 753 9471.17%0.67%ESF24 148 178375 362 370286 842 1250.00%0.00%TOTAL072 579 561750 724 742598 596 072FDRIDRNEURNEUR%%Programming Period 2007-13 - reporting year 201300211 049 9800.00%1.45%ERDF6176 1680.00%0.36%ESF15873 8120.00%3.62%Programming Period 2007-13 - cumulative215 6721265 291 5090.00%0.88%ERDF10418 0920.00%0.13%ESF215 6721164 873 4180.01%1.70%DetERepEDetE + RepEmonths/averagemonths/averagemonths/averageN/AN/AN/ASuspected fraudEstablished fraudTOTALREFNNN%220%3. Cohesion PolicyProgramming period 2007-13FundAppropriations 2014Cumulative PP2007-13Detection - Reporting EfficiencyPeriod / FundIrregularities reported as fraudulentcumulative residual risk2014 average risk rateIrregularities not reported as fraudulentRatio of established fraudIrregularities reported as fraudulent 2008-13Reporting period 2010-14EAGFRural developmentERDFCohesion FundESFFIFG/EFFEAGGFOtherTOTAL0-17-192--37Breakdown-down of 2014 financial corrections implemented under shared management4. Financial Corrections and recoveries 
 
 
 
 
 
Greece 

92 

OWNRES / gross TORNEURNEUR%Established and estimated308 247 512121 292 0945.81%Reporting Year 20141. Traditional Own ResourcesIrregularities reported as fraudulentIrregularities not reported as fraudulentPaymentsAdjusted error rateEUR%EAGFagricultural markets45 231 610EAGFdirect aids2 246 413 9464.53%EAFRDrural development549 164 6138.91%EFFfisheries7 010 0491.56%315 4522 847 820 218FDRIDRNEURNEUR%%EAGF11727 93513851 4110.03%0.04%EAFRD113 50235350 5930.00%0.06%EAGF/EAFRD25380 483N/AN/AEFF0.00%TOTAL12741 437731 582 4880.03%0.06%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average33942Suspected fraudEstablished fraudTOTALREFNNN%461472%Irregularities reported as fraudulentIrregularities not reported as Ratio of established fraudIrregularities reported as fraudulent 2010-14Detection - Reporting Efficiency2. Natural Resources - Financial Year 2014Reporting period 2010-14FundFundAreaTOTAL(Residual) amount at riskEUR893 836101 832 08548 905 111CommitmentsPaymentsCommitmentsPaymentsEUREUREUREUR%%ERDF2 111 441 38712 149 300 17810 831 233 913Cohesion Fund580 210 0113 697 160 8643 323 501 317ESF1 088 683 0434 363 800 4033 686 938 6955.00%3.00%TOTAL03 780 334 44120 210 261 44517 841 673 925FDRIDRNEURNEUR%%Programming Period 2007-13 - reporting year 20133872 23719694 828 8410.02%2.51%ERDF2850 91513872 755 0100.04%3.45%Cohesion Fund1919 999 9160.00%3.45%ESF121 322392 073 9140.00%0.19%Programming Period 2007-13 - cumulative247 120 200730352 030 3350.04%1.97%ERDF237 098 878583274 032 5050.07%2.53%Cohesion Fund6852 699 8590.00%1.59%ESF121 3227925 297 9710.00%0.69%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average561570Suspected fraudEstablished fraudTOTALREFNNN%2132413%cumulative residual risk2.22%0.00%3. Cohesion PolicyProgramming period 2007-13FundAppropriations 2014Cumulative PP2007-132014 average risk rateDetection - Reporting EfficiencyPeriod / FundIrregularities reported as fraudulentIrregularities not reported as fraudulentRatio of established fraudIrregularities reported as fraudulent 2008-13Reporting period 2010-14EAGFRural developmentERDFCohesion FundESFFIFG/EFFEAGGFOtherTOTAL2151171232---3214. Financial Corrections and recoveriesBreakdown-down of 2014 financial corrections implemented under shared management 
 
 
 
 
 
Spain 

93 

OWNRES / gross TORNEURNEUR%Established and estimated12031 610 20728816 277 9143.17%Reporting Year 20141. Traditional Own ResourcesIrregularities reported as fraudulentIrregularities not reported as fraudulentPaymentsAdjusted error rateEUR%EAGFagricultural markets474 267 78710.49% wine restr.EAGFdirect aids5 110 448 4035.24%EAFRDrural development964 188 6413.75%EFFfisheries183 145 2561.42%5 128 0676 732 050 087FDRIDRNEURNEUR%%EAGF15440 5751988 885 0230.01%0.16%EAFRD4135 16821916 051 6530.01%1.66%EFF12842 4440.46%TOTAL19575 74342925 779 1200.01%0.38%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average252752Suspected fraudEstablished fraudTOTALREFNNN%341353%Irregularities reported as fraudulentIrregularities not reported as Irregularities reported as fraudulent 2010-14Reporting period 2010-14Detection - Reporting Efficiency2. Natural Resources - Financial Year 2014Ratio of established fraudFundFundAreaTOTAL(Residual) amount at riskEUR16 697 932267 096 19536 627 505CommitmentsPaymentsCommitmentsPaymentsEUREUREUREUR%%ERDF2 491 031 20223 052 671 62416 567 893 586Cohesion Fund646 438 5913 543 213 0083 222 009 076ESF20 000 000336 193 6457 930 858 0865 409 970 9045.50%1.80%TOTAL20 000 0003 473 663 43834 526 742 71825 199 873 566FDRIDRNEURNEUR%%Programming Period 2007-13 - reporting year 20134394 452161380 598 6090.01%10.96%ERDF61366 879 6550.00%14.73%Cohesion Fund3897 0760.00%0.14%ESF4394 4529712 821 8770.12%3.81%Programming Period 2007-13 - cumulative8538 288768489 003 3600.00%1.94%ERDF3123 586468457 466 4640.00%2.76%Cohesion Fund112 064 6030.00%0.06%ESF5414 70228929 472 2940.01%0.54%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average47653Suspected fraudEstablished fraudTOTALREFNNN%880%cumulative residual risk6.19%1.44%3. Cohesion PolicyProgramming period 2007-13FundAppropriations 2014Cumulative PP2007-132014 average risk rateDetection - Reporting EfficiencyPeriod / FundIrregularities reported as fraudulentIrregularities not reported as fraudulentRatio of established fraudIrregularities reported as fraudulent 2008-13Reporting period 2010-14EAGFRural developmentERDFCohesion FundESFFIFG/EFFEAGGFOtherTOTAL750178-8101-013464. Financial Corrections and recoveriesBreakdown-down of 2014 financial corrections implemented under shared management 
 
 
 
 
 
France 

94 

OWNRES / gross TORNEURNEUR%Established and estimated13133 788 80328328 031 0203.33%1. Traditional Own ResourcesIrregularities reported as fraudulentIrregularities not reported as fraudulentReporting Year 2014PaymentsAdjusted error rateEUR%EAGFagricultural markets551 830 5955% wine restr. / 25.58% School milk schemeEAGFdirect aids7 779 692 0124.22%EAFRDrural development798 152 7317.26%EFFfisheries24 039 2861.39%1 141 8669 153 714 624FDRIDRNEURNEUR%%EAGF153 180 2519426 281 0810.04%0.32%EAFRD271 404641 223 7890.01%0.15%EFF19991 6340.00%4.13%TOTAL183 251 65516728 496 5040.04%0.31%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average282250Suspected fraudEstablished fraudTOTALREFNNN%341353%2. Natural Resources - Financial Year 2014Reporting period 2010-14Ratio of established fraudIrregularities reported as fraudulent 2010-14FundIrregularities reported as fraudulentIrregularities not reported as FundAreaTOTAL(Residual) amount at riskEUR11 421 743328 932 96757 933 076Detection - Reporting EfficiencyCommitmentsPaymentsCommitmentsPaymentsEUREUREUREUR%%ERDF1 391 386 9178 051 760 5866 230 112 4003.85%1.21%ESF100 000 000819 024 1695 494 547 9904 101 010 0472.70%1.00%TOTAL100 000 0002 210 411 08713 546 308 57610 331 122 448FDRIDRNEURNEUR%%Programming Period 2007-13 - reporting year 201332 648 68917039 310 7350.12%1.78%ERDF10322 668 9330.00%1.63%ESF32 648 6896716 641 8020.32%2.03%Programming Period 2007-13 - cumulative42 846 37025439 738 8400.03%0.38%ERDF1197 68116123 043 3580.00%0.37%ESF32 648 6899316 695 4820.06%0.41%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average53659Suspected fraudEstablished fraudTOTALREFNNN%440%3. Cohesion PolicyProgramming period 2007-13FundAppropriations 2014cumulative residual riskIrregularities reported as fraudulent 2008-13Reporting period 2010-14Period / FundIrregularities reported as fraudulentIrregularities not reported as fraudulentRatio of established fraudDetection - Reporting Efficiency2014 average risk rateCumulative PP2007-13EAGFRural developmentERDFCohesion FundESFFIFG/EFFEAGGFOtherTOTAL411144-2310-04624. Financial Corrections and recoveriesBreakdown-down of 2014 financial corrections implemented under shared management 
 
 
 
 
 
 
 
Croatia 

95 

OWNRES / gross TORNEURNEUR%Established and estimated8666 3422130 0021.40%1. Traditional Own ResourcesIrregularities reported as fraudulentIrregularities not reported as fraudulentReporting Year 20142. Natural Resources - Financial Year 2014PaymentsAdjusted error rateEUR%EAGFagricultural markets3 246 601EAGFdirect aids93 202 2380.16%EAFRDrural developmentEFFfisheries96 448 83943 669145 737TOTALFundArea(Residual) amount at riskEURCommitmentsPaymentsCommitmentsPaymentsEUREUREUREUR%%ERDF99 992 581.00424 762 900.00197 642 218.68Cohesion Fund86 149 873.15281 099 011.00145 328 725.76ESF43 998 399.76131 742 535.8643 998 399.760.80%0.50%TOTAL1 997 403 778.001 149 568 492.9011 411 853 663.005 826 233 845.982.00%0.00%3. Cohesion PolicyProgramming period 2007-13FundAppropriations 2014Cumulative PP2007-132014 average risk ratecumulative residual riskEAGFRural developmentERDFCohesion FundESFFIFG/EFFEAGGFOtherTOTAL4. Financial Corrections and recoveriesBreakdown-down of 2014 financial corrections implemented under shared management 
 
 
 
 
 
Italy 

96 

OWNRES / gross TORNEURNEUR%Established and estimated5154 423 3511048 707 6473.11%1. Traditional Own ResourcesIrregularities reported as fraudulentIrregularities not reported as fraudulentReporting Year 2014PaymentsAdjusted error rateEUR%EAGFagricultural markets603 595 272EAGFdirect aids3 902 241 2601.14%EAFRDrural development1 204 033 1993.76%EFFfisheries47 721 4210.83%1 918 4015 757 591 152FDRIDRNEURNEUR%%EAGF465 256 19926324 439 9670.12%0.54%EAFRD8556 6901406 514 5080.05%0.54%EAGF/EAFRD212 114 099N/AN/AEFF3370 654216 5830.78%0.03%TOTAL576 183 54242633 085 1570.11%0.57%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average411051Suspected fraudEstablished fraudTOTALREFNNN%416114273%FundIrregularities reported as fraudulentIrregularities not reported as Irregularities reported as fraudulent 2010-14Reporting period 2010-14Ratio of established fraudDetection - Reporting EfficiencyFundAreaTOTAL(Residual) amount at riskEUR4 124 99244 515 93445 487 6812. Natural Resources - Financial Year 2014CommitmentsPaymentsCommitmentsPaymentsEUREUREUREUR%%ERDF2 697 016 56120 992 070 96112 302 195 1443.01%2.76%ESF30 000 0001 006 383 1966 960 542 4695 405 151 6022.70%1.40%TOTAL30 000 0003 703 399 75727 952 613 43017 707 346 746FDRIDRNEURNEUR%%Programming Period 2007-13 - reporting year 20134630 55721563 015 8980.02%1.70%ERDF2494 58619358 085 6580.02%2.15%ESF2135 971224 930 2400.01%0.49%Programming Period 2007-13 - cumulative6278 967 113709249 467 8060.45%1.41%ERDF5177 234 337649235 768 5250.63%1.92%ESF111 732 7756013 699 2800.03%0.25%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average431558Suspected fraudEstablished fraudTOTALREFNNN%611622%3. Cohesion PolicyProgramming period 2007-13FundAppropriations 2014Cumulative PP2007-13Period / FundIrregularities reported as fraudulentReporting period 2010-14Ratio of established fraud2014 average risk ratecumulative residual riskIrregularities reported as fraudulent 2008-13Detection - Reporting EfficiencyIrregularities not reported as fraudulentEAGFRural developmentERDFCohesion FundESFFIFG/EFFEAGGFOtherTOTAL82288-2050-324Breakdown-down of 2014 financial corrections implemented under shared management4. Financial Corrections and recoveries 
 
 
 
 
 
 
 
Cyprus 

97 

OWNRES / gross TORNEURNEUR%Established and estimated222 1929140 5370.68%Reporting Year 20141. Traditional Own ResourcesIrregularities reported as fraudulentIrregularities not reported as fraudulentPaymentsAdjusted error rateEUR%EAGFagricultural markets5 330 302EAGFdirect aids51 667 5910.49%EAFRDrural development22 898 3513.46%EFFfisheries2 995 6290.00%30082 891 873FDRIDRNEURNEUR%%EAGF127 96210123 1570.05%0.22%EAFRD112 5009304 3960.05%1.33%EFF0.00%0.00%TOTAL240 46219427 5530.05%0.52%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average28533Suspected fraudEstablished fraudTOTALREFNNN%220%793 200Irregularities reported as fraudulent 2010-142. Natural Resources - Financial Year 2014Detection - Reporting Efficiency252 116Reporting period 2010-14Ratio of established fraudFundIrregularities reported as fraudulentIrregularities not reported as FundAreaTOTAL(Residual) amount at riskEUR3 716CommitmentsPaymentsCommitmentsPaymentsEUREUREUREUR%%ERDF54 246 243279 461 354246 492 142Cohesion Fund54 811 803213 204 484161 313 928ESF31 705 094119 769 154108 294 0331.20%0.70%TOTAL0140 763 140612 434 992516 100 103FDRIDRNEURNEUR%%Programming Period 2007-13 - reporting year 20131126 3164186 8770.09%0.13%ERDF1126 316135 5280.23%0.07%Cohesion Fund0.00%0.00%ESF3151 3490.00%0.48%Programming Period 2007-13 - cumulative5328 77413399 0310.06%0.08%ERDF3315 2497185 7830.13%0.08%Cohesion Fund0.00%0.00%ESF213 5266213 2470.01%0.20%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average29736Suspected fraudEstablished fraudTOTALREFNNN%41520%2014 average risk rateRatio of established fraudReporting period 2010-14Period / Fund1.21%Irregularities not reported as fraudulentIrregularities reported as fraudulent3. Cohesion PolicyProgramming period 2007-13FundAppropriations 2014cumulative residual riskDetection - Reporting EfficiencyIrregularities reported as fraudulent 2008-13Cumulative PP2007-130.93%EAGFRural developmentERDFCohesion FundESFFIFG/EFFEAGGFOtherTOTAL4. Financial Corrections and recoveriesBreakdown-down of 2014 financial corrections implemented under shared management 
 
 
 
 
 
Latvia 

98 

OWNRES / gross TORNEURNEUR%Established and estimated20987 5667850 6445.33%Reporting Year 20141. Traditional Own ResourcesIrregularities reported as fraudulentIrregularities not reported as fraudulentPaymentsAdjusted error rateEUR%EAGFagricultural markets4 013 557EAGFdirect aids143 760 0061.25%EAFRDrural development58 786 4436.02%EFFfisheries16 211 3750.00%0222 771 381FDRIDRNEURNEUR%%EAGF0.00%EAFRD11715 218291 010 9031.22%1.72%EFF0.00%TOTAL11715 218291 010 9030.32%0.45%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average9210Suspected fraudEstablished fraudTOTALREFNNN%171186%3 539 906Irregularities reported as fraudulent 2010-142. Natural Resources - Financial Year 2014Detection - Reporting Efficiency1 799 906Reporting period 2010-14Ratio of established fraudFundIrregularities reported as fraudulentIrregularities not reported as FundAreaTOTAL(Residual) amount at riskEUR11 891CommitmentsPaymentsCommitmentsPaymentsEUREUREUREUR%%ERDF388 684 3382 407 567 3641 908 964 349Cohesion Fund323 953 4411 539 776 5531 238 131 527ESF583 103 717553 948 5310.90%0.00%TOTAL0712 637 7804 530 447 6343 701 044 407FDRIDRNEURNEUR%%Programming Period 2007-13 - reporting year 2013277 044 3719212 741 6700.99%1.79%ERDF226 947 5007712 417 7951.79%3.19%Cohesion Fund129 6112295 3130.01%0.09%ESF467 2601328 562#DIV/0!#DIV/0!Programming Period 2007-13 - cumulative7332 701 75224951 292 8290.88%1.39%ERDF6032 478 56820145 194 9601.70%2.37%Cohesion Fund238 1236890 5160.00%0.07%ESF11185 060425 207 3540.03%0.94%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average17623Suspected fraudEstablished fraudTOTALREFNNN%721731%2014 average risk rateRatio of established fraudReporting period 2010-14Period / Fund1.06%Irregularities not reported as fraudulentIrregularities reported as fraudulent3. Cohesion PolicyProgramming period 2007-13FundAppropriations 2014cumulative residual riskDetection - Reporting EfficiencyIrregularities reported as fraudulent 2008-13Cumulative PP2007-131.56%EAGFRural developmentERDFCohesion FundESFFIFG/EFFEAGGFOtherTOTAL0004----54. Financial Corrections and recoveriesBreakdown-down of 2014 financial corrections implemented under shared management 
 
 
 
 
 
 
 
Lithuania 

99 

OWNRES / gross TORNEURNEUR%Established and estimated14712 907352 212 5333.41%Reporting Year 20141. Traditional Own ResourcesIrregularities reported as fraudulentIrregularities not reported as fraudulentPaymentsAdjusted error rateEUR%EAGFagricultural markets4 080 095EAGFdirect aids375 811 2080.21%EAFRDrural development232 381 2118.19%EFFfisheries5 928 3080.00%0618 200 822FDRIDRNEURNEUR%%EAGF36718 8220.19%EAFRD61 603 846755 133 1820.69%2.21%EFF350 5360.85%TOTAL61 603 8461145 902 5400.26%0.95%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average411051Suspected fraudEstablished fraudTOTALREFNNN%11110%19 041 660Irregularities reported as fraudulent 2010-142. Natural Resources - Financial Year 2014Detection - Reporting Efficiency786 540Reporting period 2010-14Ratio of established fraudFundIrregularities reported as fraudulentIrregularities not reported as FundAreaTOTAL(Residual) amount at riskEUR76 524CommitmentsPaymentsCommitmentsPaymentsEUREUREUREUR%%ERDF447 994 8013 441 950 3535 919 234 233Cohesion Fund399 084 1672 305 235 7433 980 863 745ESF166 070 5041 028 306 7271 787 712 2770.50%0.80%TOTAL01 013 149 4726 775 492 82311 687 810 255FDRIDRNEURNEUR%%Programming Period 2007-13 - reporting year 20132283 77310234 552 0510.03%3.41%ERDF2283 773755 537 4290.06%1.24%Cohesion Fund2128 387 9210.00%7.11%ESF6626 7010.00%0.38%Programming Period 2007-13 - cumulative111 375 085414115 738 1130.01%0.99%ERDF4332 12025528 037 9220.01%0.47%Cohesion Fund4732 14814486 903 8390.02%2.18%ESF3310 81815796 3520.02%0.04%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average20524Suspected fraudEstablished fraudTOTALREFNNN%11110%2014 average risk rateRatio of established fraudReporting period 2010-14Period / Fund0.66%Irregularities not reported as fraudulentIrregularities reported as fraudulent3. Cohesion PolicyProgramming period 2007-13FundAppropriations 2014cumulative residual riskDetection - Reporting EfficiencyIrregularities reported as fraudulent 2008-13Cumulative PP2007-130.71%EAGFRural developmentERDFCohesion FundESFFIFG/EFFEAGGFOtherTOTAL-52-2---004. Financial Corrections and recoveriesBreakdown-down of 2014 financial corrections implemented under shared management 
 
 
 
 
 
Luxembourg 

100 

OWNRES / gross TORNEURNEUR%Established and estimated000.00%1. Traditional Own ResourcesIrregularities reported as fraudulentIrregularities not reported as fraudulentReporting Year 2014PaymentsAdjusted error rateEUR%EAGFagricultural markets297 664EAGFdirect aids33 088 0600.19%EAFRDrural development1 287 9162.46%34 673 640FDRIDRNEURNEUR%%EAGF/EAFRDTOTAL00000.00%0.00%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average571572Suspected fraudEstablished fraudTOTALREFNNN%110%2. Natural Resources - Financial Year 2014FundIrregularities reported as fraudulentIrregularities not reported as fraudulentDetection - Reporting EfficiencyFundAreaTOTAL(Residual) amount at riskEUR65164 15731 704Reporting period 2010-14Ratio of established fraudIrregularities reported as fraudulent 2010-14CommitmentsPaymentsCommitmentsPaymentsEUREUREUREUR%%ERDF4 156 72025 243 66621 382 5210.41%0.17%ESF3 910 17225 243 66620 932 8571.90%0.00%TOTAL08 066 89150 487 33242 315 378FDRIDRNEURNEUR%%Programming Period 2007-13 - reporting year 201300000.00%0.00%ERDF0.00%0.00%ESF0.00%0.00%Programming Period 2007-13 - cumulative008210 7880.00%0.50%ERDF0.00%0.00%ESF8210 7880.00%1.01%DetERepEDetE + RepEmonths/averagemonths/averagemonths/averageN/AN/AN/ASuspected fraudEstablished fraudTOTALREFNNN%0000%3. Cohesion PolicyProgramming period 2007-13FundAppropriations 2014cumulative residual riskDetection - Reporting EfficiencyIrregularities reported as fraudulent 2008-13Cumulative PP2007-13Period / FundIrregularities reported as fraudulentIrregularities not reported as fraudulentReporting period 2010-14Ratio of established fraud2014 average risk rateEAGFRural developmentERDFCohesion FundESFFIFG/EFFEAGGFOtherTOTAL00----0-04. Financial Corrections and recoveriesBreakdown-down of 2014 financial corrections implemented under shared management 
 
 
 
 
 
 
 
Hungary 

101 

OWNRES / gross TORNEURNEUR%Established and estimated7171 088782 268 1551.73%1. Traditional Own ResourcesIrregularities reported as fraudulentIrregularities not reported as fraudulentReporting Year 2014PaymentsAdjusted error rateEUR%EAGFagricultural markets52 241 267EAGFdirect aids1 287 608 0385.94%EAFRDrural development550 351 0682.57%EFFfisheries3 149 8130.17%30 2381 893 350 186FDRIDRNEURNEUR%%EAGF111 449 297883 890 6160.11%0.29%EAFRD1675 225 94925715 599 2390.95%2.83%EFF2324 55910.30%TOTAL1786 675 24634719 814 4140.35%1.05%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average31839Suspected fraudEstablished fraudTOTALREFNNN%27432771%FundIrregularities reported as fraudulentIrregularities not reported as TOTAL(Residual) amount at riskEUR107 92776 515 79814 120 6132. Natural Resources - Financial Year 2014FundAreaDetection - Reporting EfficiencyReporting period 2010-14Ratio of established fraudIrregularities reported as fraudulent 2010-14CommitmentsPaymentsCommitmentsPaymentsEUREUREUREUR%%ERDF1 447 012 23412 638 528 1069 640 918 627Cohesion Fund1 891 341 6728 642 316 2176 428 029 743ESF894 540 0643 612 105 2792 923 489 2374.80%1.90%TOTAL04 232 893 96924 892 949 60218 992 437 607FDRIDRNEURNEUR%%Programming Period 2007-13 - reporting year 2013302 111 98919015 924 4600.05%0.38%ERDF302 111 98915713 309 1570.15%0.92%Cohesion Fund12945 3140.00%0.05%ESF211 669 9900.00%0.19%Programming Period 2007-13 - cumulative403 286 46355478 767 7040.02%0.41%ERDF363 034 47739358 248 1550.03%0.60%Cohesion Fund2126 0565313 974 4150.00%0.22%ESF2125 9301086 545 1340.00%0.22%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average12315Suspected fraudEstablished fraudTOTALREFNNN%40400%Cumulative PP2007-13Ratio of established fraudDetection - Reporting EfficiencyPeriod / FundIrregularities reported as fraudulent3. Cohesion PolicyProgramming period 2007-13FundAppropriations 2014cumulative residual risk3.06%1.60%2014 average risk rateReporting period 2010-14Irregularities not reported as fraudulentIrregularities reported as fraudulent 2008-13EAGFRural developmentERDFCohesion FundESFFIFG/EFFEAGGFOtherTOTAL106216--0254. Financial Corrections and recoveriesBreakdown-down of 2014 financial corrections implemented under shared management 
 
 
 
 
 
 
 
Malta 

102 

OWNRES / gross TORNEURNEUR%Established and estimated2326 396002.34%1. Traditional Own ResourcesIrregularities reported as fraudulentIrregularities not reported as fraudulentReporting Year 2014PaymentsAdjusted error rateEUR%EAGFagricultural markets296 254EAGFdirect aids5 272 9300.00%EAFRDrural development11 410 9883.10%EFFfisheries1 760 7680.00%018 740 940FDRIDRNEURNEUR%%EAGFEAFRD161 814257 0850.54%0.50%EFFTOTAL161 814257 0850.33%0.30%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average7310Suspected fraudEstablished fraudTOTALREFNNN%660%FundIrregularities reported as fraudulentIrregularities not reported as fraudulentTOTAL(Residual) amount at riskEUR26244353 5812. Natural Resources - Financial Year 2014FundAreaDetection - Reporting EfficiencyReporting period 2010-14Ratio of established fraudIrregularities reported as fraudulent 2010-14CommitmentsPaymentsCommitmentsPaymentsEUREUREUREUR%%ERDF118 785 359443 978 031331 467 728Cohesion Fund59 318 110284 145 020207 276 277ESF15 953 136112 000 00077 761 7260.60%0.60%TOTAL0194 056 604840 123 051616 505 730FDRIDRNEURNEUR%%Programming Period 2007-13 - reporting year 20130014981 8790.00%0.51%ERDF10854 4440.00%0.72%Cohesion Fund272 4780.00%0.12%ESF254 9570.00%0.34%Programming Period 2007-13 - cumulative14246 439301 962 6150.04%0.32%ERDF14246 439221 751 8750.07%0.53%Cohesion Fund272 4780.00%0.03%ESF6138 2630.00%0.18%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average301141Suspected fraudEstablished fraudTOTALREFNNN%14140%Cumulative PP2007-13Ratio of established fraudDetection - Reporting EfficiencyPeriod / FundIrregularities reported as fraudulent3. Cohesion PolicyProgramming period 2007-13FundAppropriations 2014cumulative residual risk0.62%0.39%2014 average risk rateReporting period 2010-14Irregularities not reported as fraudulentIrregularities reported as fraudulent 2008-13EAGFRural developmentERDFCohesion FundESFFIFG/EFFEAGGFOtherTOTAL0-------04. Financial Corrections and recoveriesBreakdown-down of 2014 financial corrections implemented under shared management 
 
 
 
 
 
 
 
Netherlands 

103 

OWNRES / gross TORNEURNEUR%Established and estimated7414 16938943 748 3471.67%1. Traditional Own ResourcesIrregularities reported as fraudulentIrregularities not reported as fraudulentReporting Year 2014PaymentsAdjusted error rateEUR%EAGFagricultural markets33 845 36411.19% Fruits & veg.EAGFdirect aids805 799 5390.26%EAFRDrural development111 016 0786.49%EFFfisheries013.17%0950 660 981FDRIDRNEURNEUR%%EAGF7023 375 4860.00%2.78%EAFRD702 676 4342.41%EFF124 892#DIV/0!TOTAL0014126 076 8120.00%2.74%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average221335Suspected fraudEstablished fraudTOTALREFNNN%330%2. Natural Resources - Financial Year 20142 081 2847 220 693FundArea(Residual) amount at riskEUR3 233 770TOTALIrregularities reported as fraudulent 2010-14FundIrregularities reported as fraudulentIrregularities not reported as Detection - Reporting EfficiencyReporting period 2010-14Ratio of established fraudCommitmentsPaymentsCommitmentsPaymentsEUREUREUREUR%%ERDF149 565 064830 000 000696 883 1740.97%1.25%ESF129 106 356830 002 737641 684 5014.60%0.50%TOTAL0278 671 4201 660 002 7371 338 567 676FDRIDRNEURNEUR%%Programming Period 2007-13 - reporting year 201332 105 339405 181 1990.76%1.86%ERDF343 006 4060.00%2.01%ESF32 105 33962 174 7931.63%1.68%Programming Period 2007-13 - cumulative42 698 12318117 997 8490.20%1.34%ERDF14413 584 2700.00%1.95%ESF42 698 123374 413 5800.42%0.69%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average36439Suspected fraudEstablished fraudTOTALREFNNN%440%cumulative residual risk2014 average risk rate3. Cohesion PolicyProgramming period 2007-13FundAppropriations 2014Detection - Reporting EfficiencyReporting period 2010-14Ratio of established fraudIrregularities reported as fraudulent 2008-13Cumulative PP2007-13Period / FundIrregularities reported as fraudulentIrregularities not reported as fraudulentEAGFRural developmentERDFCohesion FundESFFIFG/EFFEAGGFOtherTOTAL304---0-034Breakdown-down of 2014 financial corrections implemented under shared management4. Financial Corrections and recoveries 
 
 
 
 
 
 
 
 
Austria 

104 

OWNRES / gross TORNEURNEUR%Established and estimated223 455 606582 761 9022.61%1. Traditional Own ResourcesIrregularities reported as fraudulentIrregularities not reported as fraudulentReporting Year 2014PaymentsAdjusted error rateEUR%EAGFagricultural markets22 061 03112.69% Fruits & veg.EAGFdirect aids695 527 3400.10%EAFRDrural development244 873 9992.04%EFFfisheries274 0790.09%2 631962 736 449FDRIDRNEURNEUR%%EAGF12227 0630.00%0.03%EAFRD16277 5440.00%0.11%EFF0.00%TOTAL0028504 6070.00%0.05%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average343064Suspected fraudEstablished fraudTOTALREFNNN%911010%2. Natural Resources - Financial Year 2014FundIrregularities reported as fraudulentIrregularities not reported as Detection - Reporting EfficiencyFundAreaTOTAL(Residual) amount at riskEUR1 485 893681 3435 006 799Reporting period 2010-14Ratio of established fraudIrregularities reported as fraudulent 2010-14CommitmentsPaymentsCommitmentsPaymentsEUREUREUREUR%%ERDF81 839 973645 760 830441 844 6302.00%0.00%ESF50 428 816524 412 560498 191 9322.30%1.10%TOTAL0132 268 7891 170 173 390940 036 562FDRIDRNEURNEUR%%Programming Period 2007-13 - reporting year 201300562 038 2060.00%1.54%ERDF481 850 9980.00%2.26%ESF8187 2080.00%0.37%Programming Period 2007-13 - cumulative6723 1281157 815 9950.08%0.83%ERDF5712 380846 749 0670.16%1.53%ESF110 748311 066 9280.00%0.21%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average36440Suspected fraudEstablished fraudTOTALREFNNN%660%3. Cohesion PolicyProgramming period 2007-13FundAppropriations 2014cumulative residual riskDetection - Reporting EfficiencyIrregularities reported as fraudulent 2008-13Cumulative PP2007-13Period / FundIrregularities reported as fraudulentIrregularities not reported as fraudulentReporting period 2010-14Ratio of established fraud2014 average risk rateEAGFRural developmentERDFCohesion FundESFFIFG/EFFEAGGFOtherTOTAL21--3--074. Financial Corrections and recoveriesBreakdown-down of 2014 financial corrections implemented under shared management 
 
 
 
 
 
 
 
 
Poland 

105 

OWNRES / gross TORNEURNEUR%Established and estimated373 618 5131767 725 5131.99%Reporting Year 20141. Traditional Own ResourcesIrregularities reported as fraudulentIrregularities not reported as fraudulentPaymentsAdjusted error rateEUR%EAGFagricultural markets225 397 57225.25% Fruits & veg.EAGFdirect aids2 982 334 1881.55%EAFRDrural development1 700 773 1034.83%EFFfisheries132 430 2361.43%3 403 4575 040 935 099FDRIDRNEURNEUR%%EAGF2829 474 38315649 6750.92%0.02%EAFRD502 364 4241364 089 0570.14%0.00%EAGF/EAFRD241 569N/AN/AEFF6847 0410.00%0.64%TOTAL7831 838 8071595 627 3430.63%0.11%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average19928Suspected fraudEstablished fraudTOTALREFNNN%210162267%82 221 601Irregularities reported as fraudulent 2010-142. Natural Resources - Financial Year 2014Detection - Reporting Efficiency46 161 699Reporting period 2010-14Ratio of established fraudFundIrregularities reported as fraudulentIrregularities not reported as FundAreaTOTAL(Residual) amount at riskEUR49 180 645CommitmentsPaymentsCommitmentsPaymentsEUREUREUREUR%%ERDF5 657 379 63134 791 000 14830 590 297 903Cohesion Fund4 497 445 61422 387 151 15917 958 425 999ESF1 532 155 87110 007 397 9378 728 088 2270.50%0.00%TOTAL011 686 981 11667 185 549 24457 276 812 129FDRIDRNEURNEUR%%Programming Period 2007-13 - reporting year 201344178 144 925673117 721 5571.52%1.01%ERDF3621 642 046573105 425 0670.38%1.86%Cohesion Fund5156 223 224204 462 6723.47%0.10%ESF3279 655807 833 8180.02%0.51%Programming Period 2007-13 - cumulative180437 320 7512 997636 525 5250.76%1.11%ERDF144156 841 8562 515407 166 3530.51%1.33%Cohesion Fund8277 231 936109194 370 5561.54%1.08%ESF283 246 95937334 988 6160.04%0.40%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average26530Suspected fraudEstablished fraudTOTALREFNNN%169111806%2014 average risk rateRatio of established fraudReporting period 2010-14Period / Fund2.51%Irregularities not reported as fraudulentIrregularities reported as fraudulent3. Cohesion PolicyProgramming period 2007-13FundAppropriations 2014cumulative residual riskDetection - Reporting EfficiencyIrregularities reported as fraudulent 2008-13Cumulative PP2007-131.12%EAGFRural developmentERDFCohesion FundESFFIFG/EFFEAGGFOtherTOTAL0612633--0654. Financial Corrections and recoveriesBreakdown-down of 2014 financial corrections implemented under shared management 
 
 
 
 
 
 
 
Portugal 

106 

OWNRES / gross TORNEURNEUR%Established and estimated1150 068543 249 9252.30%1. Traditional Own ResourcesIrregularities reported as fraudulentIrregularities not reported as fraudulentReporting Year 2014PaymentsAdjusted error rateEUR%EAGFagricultural markets100 404 710EAGFdirect aids634 862 6832.97%EAFRDrural development683 122 0119.78%EFFfisheries29 046 2610.56%505 4051 447 435 665FDRIDRNEURNEUR%%EAGF22 420 039452 173 6880.33%0.30%EAFRD4213 5411959 822 5040.03%1.44%EFF128 97913970 3920.10%3.34%TOTAL72 662 55925312 966 5830.18%0.90%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average25935Suspected fraudEstablished fraudTOTALREFNNN%990%2. Natural Resources - Financial Year 2014FundIrregularities reported as fraudulentIrregularities not reported as Ratio of established fraudReporting period 2010-14Detection - Reporting EfficiencyFundAreaTOTAL(Residual) amount at riskEUR1 232 61418 838 88866 821 441Irregularities reported as fraudulent 2010-14CommitmentsPaymentsCommitmentsPaymentsEUREUREUREUR%%ERDF1 541 659 76611 498 207 12210 497 897 651Cohesion Fund618 631 7923 059 965 5252 818 913 759ESF819 153 7866 853 387 8656 507 579 4281.50%1.00%TOTAL02 979 445 34421 411 560 51219 824 390 838FDRIDRNEURNEUR%%Programming Period 2007-13 - reporting year 201312 629 3339721 189 0500.09%0.71%ERDF12 629 3337219 573 6250.17%1.27%Cohesion Fund8931 8130.00%0.15%ESF17683 6120.00%0.08%Programming Period 2007-13 - cumulative134 041 65743175 841 3420.02%0.38%ERDF22 659 70625864 173 0610.03%0.61%Cohesion Fund191 452274 488 3120.00%0.16%ESF101 290 4991467 179 9690.02%0.11%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average581674Suspected fraudEstablished fraudTOTALREFNNN%13130%3. Cohesion PolicyProgramming period 2007-13FundAppropriations 2014cumulative residual riskPeriod / FundIrregularities reported as fraudulentIrregularities not reported as fraudulentDetection - Reporting EfficiencyIrregularities reported as fraudulent 2008-13Ratio of established fraudReporting period 2010-141.17%0.58%2014 average risk rateCumulative PP2007-13EAGFRural developmentERDFCohesion FundESFFIFG/EFFEAGGFOtherTOTAL281400018154Breakdown-down of 2014 financial corrections implemented under shared management4. Financial Corrections and recoveries 
 
 
 
 
 
 
 
 
Romania 

107 

OWNRES / gross TORNEURNEUR%Established and estimated14381 856618 059 4495.98%Reporting Year 20141. Traditional Own ResourcesIrregularities reported as fraudulentIrregularities not reported as fraudulentPaymentsAdjusted error rateEUR%EAGFagricultural markets74 987 53525% Fruits & veg.EAGFdirect aids1 259 560 9661.74%EAFRDrural development822 842 4726.77%EFFfisheries24 331 6350.18%1 121 6882 181 722 608FDRIDRNEURNEUR%%EAGF22690 5561509 598 4620.05%0.72%EAFRD317 870 32654146 311 3980.96%5.63%EFF1968 73331 156 3193.98%4.75%TOTAL549 529 61569457 066 1790.44%2.62%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average26228Suspected fraudEstablished fraudTOTALREFNNN%13691456%55 688 805Irregularities reported as fraudulent 2010-142. Natural Resources - Financial Year 2014Detection - Reporting Efficiency21 900 244Reporting period 2010-14Ratio of established fraudFundIrregularities reported as fraudulentIrregularities not reported as FundAreaTOTAL(Residual) amount at riskEUR1 718 468CommitmentsPaymentsCommitmentsPaymentsEUREUREUREUR%%ERDF1 864 404 7468 851 294 3435 156 214 789Cohesion Fund1 554 586 4676 522 216 1803 946 891 036ESF117 815 4183 684 147 6181 628 187 4942.70%0.00%TOTAL03 536 806 63119 057 658 14110 731 293 319FDRIDRNEURNEUR%%Programming Period 2007-13 - reporting year 20132512 173 75333040 601 6690.34%1.15%ERDF139 708 01113323 717 1340.52%1.27%Cohesion Fund366 171 6900.00%0.40%ESF122 465 74116110 712 8452.09%9.09%Programming Period 2007-13 - cumulative8742 950 303896149 836 1980.40%1.40%ERDF3217 648 00647888 236 1100.34%1.71%Cohesion Fund217 731 90113843 187 0370.45%1.09%ESF537 570 39628018 413 0500.46%1.13%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average27632Suspected fraudEstablished fraudTOTALREFNNN%87870%2014 average risk rateRatio of established fraudReporting period 2010-14Period / Fund1.99%Irregularities not reported as fraudulentIrregularities reported as fraudulent3. Cohesion PolicyProgramming period 2007-13FundAppropriations 2014cumulative residual riskDetection - Reporting EfficiencyIrregularities reported as fraudulent 2008-13Cumulative PP2007-131.02%EAGFRural developmentERDFCohesion FundESFFIFG/EFFEAGGFOtherTOTAL4. Financial Corrections and recoveriesBreakdown-down of 2014 financial corrections implemented under shared management 
 
 
 
 
 
 
 
Slovenia 

108 

OWNRES / gross TORNEURNEUR%Established and estimated111 009 2648182 3981.54%1. Traditional Own ResourcesIrregularities reported as fraudulentIrregularities not reported as fraudulentReporting Year 2014PaymentsAdjusted error rateEUR%EAGFagricultural markets6 271 379EAGFdirect aids140 204 4330.73%EAFRDrural development118 091 4511.29%EFFfisheries5 135 4160.49%0269 702 679FDRIDRNEURNEUR%%EAGF1340 9154176 1460.23%0.12%EAFRD2338 61017455 8360.29%0.39%EFF110 6200.21%TOTAL3679 52522642 6010.25%0.24%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average141024Suspected fraudEstablished fraudTOTALREFNNN%161176%2. Natural Resources - Financial Year 2014FundIrregularities reported as fraudulentIrregularities not reported as Ratio of established fraudReporting period 2010-14Detection - Reporting EfficiencyFundAreaTOTAL(Residual) amount at riskEUR40 8311 020 6671 521 137Irregularities reported as fraudulent 2010-14CommitmentsPaymentsCommitmentsPaymentsEUREUREUREUR%%ERDF298 282 4901 933 779 4081 777 260 012Cohesion Fund338 557 1671 411 569 858906 857 881ESF134 880 400755 699 370667 250 4873.60%1.60%TOTAL0771 720 0574 101 048 6363 351 368 379FDRIDRNEURNEUR%%Programming Period 2007-13 - reporting year 201376 779 604378 952 0080.88%1.16%ERDF36 683 876306 560 2222.24%2.20%Cohesion Fund52 289 7140.00%0.68%ESF495 7292102 0720.07%0.08%Programming Period 2007-13 - cumulative2024 995 69714926 271 7480.75%0.78%ERDF1624 899 96910020 731 1841.40%1.17%Cohesion Fund122 701 2130.00%0.30%ESF495 729372 839 3500.01%0.43%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average26531Suspected fraudEstablished fraudTOTALREFNNN%1282040%3. Cohesion PolicyProgramming period 2007-13FundAppropriations 2014cumulative residual riskPeriod / FundIrregularities reported as fraudulentIrregularities not reported as fraudulentDetection - Reporting EfficiencyIrregularities reported as fraudulent 2008-13Ratio of established fraudReporting period 2010-143.56%0.49%2014 average risk rateCumulative PP2007-13EAGFRural developmentERDFCohesion FundESFFIFG/EFFEAGGFOtherTOTAL214----07Breakdown-down of 2014 financial corrections implemented under shared management4. Financial Corrections and recoveries 
 
 
 
 
 
 
 
 
Slovakia 

109 

OWNRES / gross TORNEURNEUR%Established and estimated3256 714321 497 0521.38%Reporting Year 20141. Traditional Own ResourcesIrregularities reported as fraudulentIrregularities not reported as fraudulentPaymentsAdjusted error rateEUR%EAGFagricultural markets7 951 382EAGFdirect aids371 546 5061.66%EAFRDrural development148 345 3803.26%EFFfisheries1 333 2960.57%17 466529 176 564FDRIDRNEURNEUR%%EAGF5195 0420.05%EAFRD30905 2240.61%EAGF/EAFRD2116 711N/AN/AEFF141 0653.08%TOTAL00381 258 0420.00%0.24%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average30434Suspected fraudEstablished fraudTOTALREFNNN%220%4 843 296Irregularities reported as fraudulent 2010-142. Natural Resources - Financial Year 2014Detection - Reporting Efficiency6 155 487Reporting period 2010-14Ratio of established fraudFundIrregularities reported as fraudulentIrregularities not reported as FundAreaTOTAL(Residual) amount at riskEUR21 450CommitmentsPaymentsCommitmentsPaymentsEUREUREUREUR%%ERDF137 719 0696 099 989 7653 625 118 796Cohesion Fund403 065 7613 898 738 5632 244 592 895ESF312 164 5361 484 030 3381 032 671 7627.90%2.60%TOTAL0852 949 36611 482 758 6666 902 383 453FDRIDRNEURNEUR%%Programming Period 2007-13 - reporting year 2013101 005 277262238 953 9830.12%28.02%ERDF4696 732129119 947 4250.51%87.10%Cohesion Fund44113 239 0790.00%28.09%ESF6308 546895 767 4790.10%1.85%Programming Period 2007-13 - cumulative3210 981 073697431 179 8940.16%6.25%ERDF127 287 739397202 238 9690.20%5.58%Cohesion Fund1088204 554 3940.00%9.11%ESF193 693 33421224 386 5300.36%2.36%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average21931Suspected fraudEstablished fraudTOTALREFNNN%302326%2014 average risk rateRatio of established fraudReporting period 2010-14Period / Fund1.81%Irregularities not reported as fraudulentIrregularities reported as fraudulent3. Cohesion PolicyProgramming period 2007-13FundAppropriations 2014cumulative residual riskDetection - Reporting EfficiencyIrregularities reported as fraudulent 2008-13Cumulative PP2007-131.67%EAGFRural developmentERDFCohesion FundESFFIFG/EFFEAGGFOtherTOTAL0-191117--01374. Financial Corrections and recoveriesBreakdown-down of 2014 financial corrections implemented under shared management 
 
 
 
 
 
 
 
Finland 

110 

OWNRES / gross TORNEURNEUR%Established and estimated376 017321 371 4550.86%Reporting Year 20141. Traditional Own ResourcesIrregularities reported as fraudulentIrregularities not reported as fraudulentPaymentsAdjusted error rateEUR%EAGFagricultural markets5 256 981EAGFdirect aids519 426 9860.51%EAFRDrural development56 934 9092.98%EFFfisheries3 702 8530.00%11 479585 321 729FDRIDRNEURNEUR%%EAGF12219 8860.04%EAFRD14259 9720.46%EFF591 6742.48%TOTAL0031571 5320.10%DetERepEDetE + RepEmonths/averagemonths/averagemonths/averageSuspected fraudEstablished fraudTOTALREFNNN%02. Natural Resources - Financial Year 2014Ratio of established fraudReporting period 2010-14Detection - Reporting EfficiencyFundIrregularities reported as fraudulentIrregularities not reported as FundAreaTOTAL(Residual) amount at riskEUR15 8552 648 1561 696 581Irregularities reported as fraudulent 2010-14CommitmentsPaymentsCommitmentsPaymentsEUREUREUREUR%%ERDF133 791 750977 401 980856 013 8170.15%0.32%ESF81 359 493618 564 064567 330 8770.30%0.40%TOTAL0215 151 2431 595 966 0441 423 344 694FDRIDRNEURNEUR%%Programming Period 2007-13 - reporting year 20130011321 6070.00%0.15%ERDF10305 2170.00%0.23%ESF116 3910.00%0.02%Programming Period 2007-13 - cumulative3189 721401 157 3710.01%0.08%ERDF2189 72129849 1860.02%0.10%ESF1011308 1850.00%0.05%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average672491Suspected fraudEstablished fraudTOTALREFNNN%330%3. Cohesion PolicyProgramming period 2007-13FundAppropriations 2014cumulative residual riskDetection - Reporting EfficiencyIrregularities reported as fraudulent 2008-13Ratio of established fraudReporting period 2010-14Period / FundIrregularities reported as fraudulentIrregularities not reported as fraudulent2014 average risk rateCumulative PP2007-2013EAGFRural developmentERDFCohesion FundESFFIFG/EFFEAGGFOtherTOTAL53------84. Financial Corrections and recoveriesBreakdown-down of 2014 financial corrections implemented under shared management 
 
 
 
 
 
 
 
 
Sweden 

111 

OWNRES / gross TORNEURNEUR%Established and estimated195 624684 063 4190.67%Reporting Year 20141. Traditional Own ResourcesIrregularities reported as fraudulentIrregularities not reported as fraudulentPaymentsAdjusted error rateEUR%EAGFagricultural markets13 343 117EAGFdirect aids679 485 2302.29%EAFRDrural development221 274 2363.75%EFFfisheries5 542 3680.00%22 169919 644 951FDRIDRNEURNEUR%%EAGF17 5439338 7410.00%0.05%EAFRD21492 9430.00%0.22%EFF482 9881.50%TOTAL17 54334914 6710.001%0.10%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average241135Suspected fraudEstablished fraudTOTALREFNNN%660%2. Natural Resources - Financial Year 2014Ratio of established fraudReporting period 2010-14Detection - Reporting EfficiencyFundIrregularities reported as fraudulentIrregularities not reported as FundAreaTOTAL(Residual) amount at riskEUR477 07115 577 3318 294 381Irregularities reported as fraudulent 2010-14CommitmentsPaymentsCommitmentsPaymentsEUREUREUREUR%%ERDF133 471 897934 540 730839 794 2450.49%0.82%ESF211 251 255691 551 158621 844 4431.40%1.20%TOTAL0344 723 1521 626 091 8881 461 638 688FDRIDRNEURNEUR%%Programming Period 2007-13 - reporting year 201327 755291 114 9180.00%0.32%ERDF1018879 2200.00%0.66%ESF17 75511235 6980.00%0.11%Programming Period 2007-13 - cumulative7288 213995 361 1620.02%0.37%ERDF5250 443653 879 3280.03%0.46%ESF237 770341 481 8340.01%0.24%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average23629Suspected fraudEstablished fraudTOTALREFNNN%770%3. Cohesion PolicyProgramming period 2007-13FundAppropriations 2014cumulative residual riskDetection - Reporting EfficiencyIrregularities reported as fraudulent 2008-13Ratio of established fraudReporting period 2010-14Period / FundIrregularities reported as fraudulentIrregularities not reported as fraudulent2014 average risk rateCumulative PP2007-2013EAGFRural developmentERDFCohesion FundESFFIFG/EFFEAGGFOtherTOTAL101--0-244. Financial Corrections and recoveriesBreakdown-down of 2014 financial corrections implemented under shared management 
 
 
 
 
 
 
 
 
United Kingdom 

112 

OWNRES / gross TORNEURNEUR%Established and estimated422 676 2501 135572 885 03115.81%1. Traditional Own ResourcesIrregularities reported as fraudulentIrregularities not reported as fraudulentReporting Year 2014PaymentsAdjusted error rateEUR%EAGFagricultural markets39 483 38010% Fruits & veg.EAGFdirect aids3 195 725 3051.58%EAFRDrural development691 044 4865.54%EFFfisheries32 251 6580.78%1 161 0603 958 504 829FDRIDRNEURNEUR%%EAGF1385 51816475 2080.01%0.01%EAFRD472 067581 460 5850.01%0.21%EFF10594 4111.84%TOTAL5457 585842 530 2030.01%0.06%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average212041Suspected fraudEstablished fraudTOTALREFNNN%1021217%2. Natural Resources - Financial Year 2014Reporting period 2010-14Detection - Reporting EfficiencyFundIrregularities reported as fraudulentIrregularities not reported as FundAreaTOTAL(Residual) amount at riskEUR3 349 62750 114 62139 735 967Irregularities reported as fraudulent 2010-14Ratio of established fraudCommitmentsPaymentsCommitmentsPaymentsEUREUREUREUR%%ERDF1 294 844 1945 386 864 3674 071 486 1412.60%0.59%ESF318 941 4614 490 827 1433 150 460 6824.90%2.00%TOTAL01 613 785 6559 877 691 5107 221 946 823FDRIDRNEURNEUR%%Programming Period 2007-13 - reporting year 201310864 89444529 138 9470.05%1.81%ERDF2388 70925915 503 4680.03%1.20%ESF8476 18518613 635 4790.15%4.28%Programming Period 2007-13 - cumulative4811 011 1391 792131 211 7850.15%1.82%ERDF281 085 3251 10274 640 3350.03%1.83%ESF209 925 81469056 571 4500.32%1.80%DetERepEDetE + RepEmonths/averagemonths/averagemonths/average281341Suspected fraudEstablished fraudTOTALREFNNN%48480%3. Cohesion PolicyProgramming period 2007-13FundAppropriations 2014cumulative residual riskCumulative PP2007-2013Period / FundIrregularities reported as fraudulentIrregularities not reported as fraudulentIrregularities reported as fraudulent 2008-13Ratio of established fraudReporting period 2010-14Detection - Reporting Efficiency2014 average risk rateEAGFRural developmentERDFCohesion FundESFFIFG/EFFEAGGFOtherTOTAL10248-25230894. Financial Corrections and recoveriesBreakdown-down of 2014 financial corrections implemented under shared management 
 
 
 
 
 
 
 
 
ANNEXES  

113 

 
 
ANNEX 1 

114 

 
 
 
ANNEX 2 

(The number of irregularities reported as fraudulent measures the results of efforts by 
Member States to counter fraud and other illegal activities affecting EU financial interests; it 
should not be interpreted as the level of fraud in their territories) 

115 

 
 
 
ANNEX 3 

116 

 
 
 
ANNEX 4 

117 

 
 
 
ANNEX 5 

118 

 
 
 
ANNEX 6 

119 

Release for free circualtionTransitCustoms warehousingInward processingOtherRelease for free circualtionTransitCustoms warehousingInward processingOtherBE10.664.67102.455.491142.123                1.641.5621.844.190BG10.373.57180.675185.274CZ10.829.868417.952                309.265DK695.5602.912.50863.743                  1.029.26839.113602.491DE4.609.757325.4611.247.883              67.199.873404.189                1.019.7562.847.669629.237EE108.304130.55410.309IE-                         1.083.21336.282947.533EL281.956061.770                   1.082.1630ES30.026.849133.789                 14.497.47823.297                  75.2001.681.939FR27.081.3493.713.684533.100110.5631.824.427              13.783.48957.793                  233.836149.28913.806.613HR172.0180122.347141.334                 130.002IT7.862.804046.217.986-                         8.594.85099.82812.969CY22.192129.48011.057LV385.785249.167352.614                 824.37112.29513.978LT436.017153.910                 2.140.45072.083                  LUHU154.36102.110.076-                       158.079MT-                         NL-                         39.187.1851.617.301             775.08428.022587.545AT1.141.4842.314.1222.563.94779.322                  16.786101.847PL537.8752.810.229101.210                 6.354.0521.301.020             70.141PT03.226.58511.15512.185RO131.59010.217                   8.044.10215.347SI823.216186.048                 182.398SK256.7141.497.052FI43.531-                         1.289.12058.85323.482SE95.6243.843.22410.748161.72147.725UK00551.573.481-                       889.26919.520.850901.431Total95.905.2289.493.338533.10046.450.8964.213.201745.850.2864.178.8235.709.23024.975.78119.758.940Non-fraudulentMSFraudulentTOR: Established amounts by customs procedure per Member State 2014 
 
 
ANNEX 7 

120 

 
 
 
121 

Release for free circualtionTransitCustoms warehousingInward processingOtherRelease for free circualtionTransitCustoms warehousingInward processingOtherBE10.664.67102.455.491142.123                1.641.5621.844.190BG10.373.57180.675185.274CZ10.829.868417.952                309.265DK695.5602.912.50863.743                  1.029.26839.113602.491DE4.609.757325.4611.247.883              67.199.873404.189                1.019.7562.847.669629.237EE108.304130.55410.309IE-                         1.083.21336.282947.533EL281.956061.770                   1.082.1630ES30.026.849133.789                 14.497.47823.297                  75.2001.681.939FR27.081.3493.713.684533.100110.5631.824.427              13.783.48957.793                  233.836149.28913.806.613HR172.0180122.347141.334                 130.002IT7.862.804046.217.986-                         8.594.85099.82812.969CY22.192129.48011.057LV385.785249.167352.614                 824.37112.29513.978LT436.017153.910                 2.140.45072.083                  LUHU154.36102.110.076-                       158.079MT-                         NL-                         39.187.1851.617.301             775.08428.022587.545AT1.141.4842.314.1222.563.94779.322                  16.786101.847PL537.8752.810.229101.210                 6.354.0521.301.020             70.141PT03.226.58511.15512.185RO131.59010.217                   8.044.10215.347SI823.216186.048                 182.398SK256.7141.497.052FI43.531-                         1.289.12058.85323.482SE95.6243.843.22410.748161.72147.725UK00551.573.481-                       889.26919.520.850901.431Total95.905.2289.493.338533.10046.450.8964.213.201745.850.2864.178.8235.709.23024.975.78119.758.940Non-fraudulentMSFraudulentTOR: Established amounts by customs procedure per Member State 2014 
 
 
ANNEX 8 

122 

AllClearance controlsPost-clearance controlsInspections by anti-fraud servicesTax auditVoluntary admissionOtherAllClearance controlsPost-clearance controlsInspections by anti-fraud servicesTax auditVoluntary admissionOtherBE14710.664.67113.547          10.651.124      6.083.3661.066.7952.639.912      814.510830.340571.577160.232BG2910.454.24710.390.839   36.908          26.501             185.27422.644           162.630CZ83011.557.085131.2538.061.716      1.792.3731.559.48012.263DK70695.560695.560        4.647.124709.0142.897.020      194.830846.261DE1.4636.183.1021.249.320     1.647.806     3.080.631        161.161      44.184      72.100.7243.507.56121.394.045    5.081.03124.531.62516.534.9631.051.500EE8108.30426.489          81.815             140.863140.863IE280-                   2.067.028143.887571.917         329.504546.980117.704357.036EL42343.726-                -                278.836           64.889      1.082.1630966.001         53.45962.703ES40830.160.6384.164.493     216.253        2.797.577        22.911.109 71.206      16.277.9143.872.8401.616.690      731.8898.984.316867.202204.977FR41433.263.1231.163.040     13.066.156   17.691.928      1.341.999   28.031.0202.046.6257.033.976      17.621.7481.328.671HR10435.70013.573          280.793        -                   141.334    130.00218.918111.084         IT15554.080.790298.534        49.087.757   4.694.499        8.707.6472.125.2324.476.718      1.053.64117.0111.035.045CY1122.19222.192          140.53711.057129.480         LV27987.566987.566        850.644850.644         LT49589.92752.075          537.852           2.212.533121.802515.900         1.563.24211.588LU0HU85154.36152.967          101.395        2.268.155124.5621.474.551      669.042MT20-                   0NL3960-                42.195.1373.763.45029.922.334    24.0221.602.2456.883.086AT803.455.606154.471        2.254.613     1.028.042        18.480        2.761.902415.1501.453.088      119.469418.882355.313PL2133.449.313532.925        330.025        830.067           1.756.296 7.725.213487.3153.121.921      4.006.37525.92683.676PT550-                3.249.925114.08057.224           3.067.46511.155RO75141.80643.215          52.982          45.609             8.059.44915.347           8.044.102SI191.009.264830.104        179.160           182.39873.48460.107           48.807SK35256.714256.714           1.497.05263.2041.281.127      43.293109.427FI3543.53143.531          1.371.455330.335673.058         368.062SE6995.62495.624          4.063.4194.063.419      UK1.1770-                -                572.885.031556.629.346  16.255.685Total5.185156.595.76420.633.68367.271.06542.180.35623.072.2701.360.4792.077.910800.473.06119.126.563650.039.27245.367.46534.910.27240.891.42810.138.061TOR: Method of detection by number of cases per Member state 2014MSNFraudulentNon-fraudulent 
 
 
ANNEX 9 

123 

+ 

Established amount, EURRecovered amount, EURRR, %Established amount, EURRecovered amount, EURRR, %BE10.664.6712.876.31727%6.083.3664.683.412                 77%BG10.454.24710.016.28396%185.274-                            0%CZ11.557.0859.367.068                 81%DK695.560695.560100%4.647.1243.422.331                 74%DE6.183.1023.835.13162%72.100.72458.272.036               81%EE108.30481.81576%140.863140.451                    100%IE000%2.067.0281.294.127                 63%EL343.726242.44271%1.082.163954.005                    88%ES30.160.6384.264.23614%16.277.91412.753.728               78%FR33.263.12310.965.63533%28.031.02010.386.863               37%HR435.700172.01839%130.002130.002                    100%IT54.080.7902.946.1305%8.707.6472.950.976                 34%CY22.19214.72266%140.53752.312                      37%LV987.56600%850.644108.894                    13%LT589.927389.45866%2.212.533990.149                    45%LUHU154.36168.20544%2.268.1551.446.403                 64%MT000%NL000%42.195.13712.500.488               30%AT3.455.60692.0503%2.761.9021.820.053                 66%PL3.449.313729.38221%7.725.2134.173.909                 54%PT000%3.249.9253.113.879                 96%RO141.80667.58548%8.059.4492.241.879                 28%SI1.009.264173.81017%182.398133.591                    73%SK256.714256.714100%1.497.0521.455.846                 97%FI43.53113.95832%1.371.4551.274.272                 93%SE95.62495.624100%4.063.4193.959.152                 97%UK000%572.885.03153.304.339               9%Total   156.595.76437.997.07424%800.473.061190.930.16524%MSFraudulentNon-fraudulentTOR: Recovery rates (RR) per Member State 2014 
 
ANNEX 10 

124 

 Acceptance  Refusal  Additional information request  Not appropriate NEUREUREUREUREURBE22            5.829.699,65       412.553       4.986.153          430.993                            -                                 CZ28            2.071.077,20       -               -                    2.071.077                         -                                 DK6              1.488.398,24       976.391       319.090             192.917                            -                                 DE68            22.643.107,54     1.305.018    7.580.453          11.485.401                       2.272.236                      EL4              4.120.495,34       -               4.120.495          -                                    -                                 ES43            17.919.164,94     322.882       14.971.976        2.624.307                         -                                 FR6              3.908.664,93       891.772       283.862             2.733.031                         -                                 IT15            9.467.191,63       107.114       762.268             8.455.162                         142.648                         CY1              74.443,76            -               74.444               -                                    -                                 LV5              621.091,59          356.859       92.719               171.514                            -                                 LT1              243.754,83          243.755       -                    -                                    -                                 HU3              519.944,89          342.530       -                    177.415                            -                                 NL3              499.262,43          202.602       296.660             -                                    -                                 AT14            17.108.339,45     1.643.108    773.927             14.514.229                       177.076                         PL15            2.000.545,11       -               1.300.997          699.549                            -                                 PT29            10.694.311,20     84.037         -                    10.610.274                       -                                 SK4              724.489,66          97.674         86.042               540.774                            -                                 FI3              500.266,96          -               65.383               434.884                            -                                 SE2              606.921,44          606.921       -                    -                                    -                                 UK7              2.540.729,85       -               857.039             1.683.691                         -                                 TOTAL279          103.581.901        7.593.216    36.571.507        56.825.218                       2.591.960                      TOR: Examination of write-off cases in 2014MS All  
 
 
ANNEXES 11-15 

Legenda 

IRQ0: cancelled communication 

IRQ2: Irregularities not reported as fraudulent 

IRQ3: suspected fraud 

IRQ5: established fraud 

125 

 
 
 
 
 
ANNEX 11 

Expenditure - Irregularities reported in 2014 by Member State 

126 

fundCAPEFFGUIDCBCHRDIPARDRegDTAIBISPAPHARESAPARDTIPAAmodule18484981828183116811828168118281681IPAIPAIPAIPAIPAPAAPAAPAAPAAAT2848884BE11246499BG28125211513212010271CY212326CZ522661105453981 074DE681312093176416DK274334EE529836121118ES436123661101619FI2651101144FR1751010370358GR85197314034027324HR18261128HU52321218721745IE133110615264IT47852419528259764LT11732119776243LV4039917159MK77MT3210217NL1401349184PL2316254609835963PT24614817317359RO744436146173229341 150RS33SE314191266SI241533669SK3714451331951317TR11921234UK79109261194553total3 835102304331983 179631 464434413223132304409 392CFERDFESFtotalIrregularity Management SystemReporting Year 201413 March 2015number of cases 
 
 
ANNEX 12 

Irregularities reported in 2014 – financial amounts in EUR 

127 

fundCAPEFFGUIDCBCHRDIPARDRegDTAIBISPAPHARESAPARDTIPAAmodule18484981828183116811828168118281681IPAIPAIPAIPAIPAPAAPAAPAAPAAcurrencyEUREUREUREUREUREUREUREUREUREUREUREUREUREUREUREUREUREURAT504 6071 850 998187 2082 542 812BE548 0981 650 86713 200 63015 399 595BG2 164 2231 101 2348 097 14119 256 0482 239 87053 355204 8174 702 03337 818 721CY468 015161 844151 349781 207CZ2 880 20611 74414 849 062726 97813 697 240267 859 51230 152 171330 176 913DE3 212 84714 1204 274 82016 713 2592 712 8322 940 24529 868 122DK612 333248 443128 624989 400EE2 551 308191 8863 053 3536 649 659182 02817 21412 645 449ES25 512 419842 444897 076631 120366 879 65513 216 329407 979 044FI479 85891 67415 000305 21716 39114 181922 320FR30 756 525991 63422 668 93319 290 49173 707 583GR2 323 92519 999 9167 930 1364 545 80873 605 9252 180 6602 095 2364 716 498117 398 105HR126 38942 1669051 700171 160HU26 165 101324 559945 31415 421 1461 669 99044 526 109IE3 489 49852 635 670176 168873 81257 175 148IT38 881 462387 2374 173 36058 580 2443 539 7975 066 211559 595111 187 907LT7 455 85050 53628 387 9212 252 0055 821 203626 70144 594 215LV1 726 121324 92419 365 29595 82321 512 163MK71 52471 524MT118 89972 478854 44454 9571 100 778NL26 051 92024 8923 006 4064 280 13233 363 349PL36 619 109847 041160 685 8963 656 513127 067 1138 113 474192 061337 181 206PT14 629 772999 370931 81313 46622 202 957683 61239 460 991RO64 470 7422 125 0516 171 69033 425 14513 178 58655 0603 579 6621 511 6523 525 878128 043 467RS23 38523 385SE839 22682 988879 220243 4532 044 887SI1 311 50710 6202 289 71413 244 098197 80117 053 739SK1 216 97741 065113 239 079929 995120 644 15796 8266 076 025718242 244 841TR450 330929 321342 405651 3602 373 416UK2 393 377594 41112 575 12515 892 17714 111 66345 566 753total297 383 9228 732 506359 945 37711 852 58096 204 6551 214 430 1338 530 114139 072 8125 499 549258 189492 4951 001 751344 105651 3603 579 6621 717 1878 227 91102 157 924 307Irregularity Management SystemReporting Year 201413 March 2015irregular amount - EU-shareCFERDFESFtotal 
 
 
ANNEX 13 

Natural resources – Classification of irregularities reported in 2014 by Member State 

(The number of irregularities reported as fraudulent measures the results of efforts by Member 
States to counter fraud and other illegal activities affecting EU financial interests; it should 
not be interpreted as the level of fraud in their territories) 

128 

classification of irregularitiesfundmoduleclassificationblankIRQ2IRQ3IRQ5blankIRQ2IRQ3AT28BE101BG179275CY192CZ4842DE6261DK243EE4849ES4171912FI265FR1157161181GR7312HRHU3451782IE397303IT64185423LT11163LV2911MKMT21NL11391PL1537536PT2406131RO69146731RSSE12914SI12031SK371TRUK74510total133 31449117190111848CAPEFF498Irregularity Management SystemReporting Year 201413 March 2015 
 
ANNEX 14 

Cohesion policy – Classification of irregularities reported in 2014 by Member State 

The number of irregularities reported as fraudulent measures the results of efforts by Member 
States to counter fraud and other illegal activities affecting EU financial interests; it should 
not be interpreted as the level of fraud in their territories) 

129 

fundmodule1831classificationIRQ2IRQ3IRQ2IRQ2IRQ3blankIRQ2IRQ3IRQ5IRQ2IRQ3blankIRQ2IRQ3IRQ5IRQ2IRQ3IRQ5AT488BE1212631BG521132121CY113CZ6061821519253935DE2831961362552231DK43EE713421111ES36259974FI11011FR1102673GR1972121362323712151HRHU121573021IE110615IT2042191228122119LT21197526LV217722134MKMT2102NL3463PL205457335180341PT8172117RO361331316112RSSE181111SI5301224SK445129418951TRUK9125821868total291133318810103 0061603342931 37880335711828168118281681CFERDFESFGUID18281681Irregularity Management SystemReporting Year 201413 March 2015classification of irregularities