CELEX: 32018D0873
Language: en
Date: 2018-06-13 00:00:00
Title: Commission Implementing Decision (EU) 2018/873 of 13 June 2018 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2018) 3826)

15.6.2018   
               
               
                  EN
               
               
                  Official Journal of the European Union
               
               
                  L 152/29
               
            COMMISSION IMPLEMENTING DECISION (EU) 2018/873
      of 13 June 2018
      excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD)
      
         
            (notified under document C(2018) 3826)
         
      
      (Only the Bulgarian, Czech, Danish, English, Finnish, French, German, Greek, Hungarian, Italian, Polish, Romanian, Spanish and Swedish texts are authentic)
      THE EUROPEAN COMMISSION,
      Having regard to the Treaty on the Functioning of the European Union,
      Having regard to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 (1), and in particular Article 52 thereof,
      After consulting the Committee on the Agricultural Funds,
      Whereas:
      
                  (1)
               
               
                  In accordance with Article 31 of Council Regulation (EC) No 1290/2005 (2) and as from 1 January 2015 in accordance with Article 52 of Regulation (EU) No 1306/2013 the Commission is to carry out the necessary verifications, communicate to the Member States the results of those verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them.
               
            
                  (2)
               
               
                  The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission.
               
            
                  (3)
               
               
                  In accordance with Regulation (EU) No 1306/2013, only agricultural expenditure which has been incurred in a way that has not infringed Union law may be financed.
               
            
                  (4)
               
               
                  In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGF and the EAFRD.
               
            
                  (5)
               
               
                  The amounts that are not recognised as being chargeable to the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 24 months before the Commission's written notification of the results of the verifications to the Member States.
               
            
                  (6)
               
               
                  The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation.
               
            
                  (7)
               
               
                  As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject (3).
               
            
                  (8)
               
               
                  This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 30 April 2018,
               
            HAS ADOPTED THIS DECISION:
      Article 1
      The amounts set out in the Annex and related to expenditure incurred by the Member States' accredited paying agencies and declared under the EAGF or the EAFRD shall be excluded from Union financing.
      Article 2
      This Decision is addressed to the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, Hungary, the Republic of Austria, the Republic of Poland, Romania, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland.
      
         Done at Brussels, 13 June 2018.
         
            
               For the Commission
            
            Phil HOGAN
            
               Member of the Commission
            
         
      
      
         (1)  OJ L 347, 20.12.2013, p.549
      
      
         (2)  Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (OJ L 209, 11.8.2005, p. 1).
      
         (3)  Ares(2018) 2487854
      
         ANNEX
         
            Decision: 57
         
         
            Budget Item: 6701
            
         
         
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        AT
                     
                  
                  
                     Wine - Restructuring
                  
                  
                     2015
                  
                  
                     on-the-spot checks not in sufficient number and not of sufficient quality
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 163 750,83 
                  
                  
                     0,00
                  
                  
                     – 163 750,83 
                  
               
                      
                  
                  
                     Wine - Restructuring
                  
                  
                     2016
                  
                  
                     on-the-spot checks not in sufficient number and not of sufficient quality
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 158 745,93 
                  
                  
                     0,00
                  
                  
                     – 158 745,93 
                  
               
                      
                  
                  
                     Wine - Restructuring
                  
                  
                     2017
                  
                  
                     OTSC not in sufficient number and not of sufficient quality
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 151 661,23 
                  
                  
                     0,00
                  
                  
                     – 151 661,23 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total AT:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 474 157,99 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        – 474 157,99 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        BG
                     
                  
                  
                     Voluntary Coupled Support
                  
                  
                     2016
                  
                  
                     Absence of checks concerning animals under selection control
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 8 878,53 
                  
                  
                     0,00
                  
                  
                     – 8 878,53 
                  
               
                      
                  
                  
                     Other Direct Aid - Article 68-72 of Reg.73/2009
                  
                  
                     2014
                  
                  
                     Absence of checks for the correctness of entries in the I&R data base
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 1 000 881,00 
                  
                  
                     – 26 225,92 
                  
                  
                     – 974 655,08 
                  
               
                      
                  
                  
                     Other Direct Aid - Article 68-72 of Reg.73/2009
                  
                  
                     2015
                  
                  
                     Absence of checks for the correctness of entries in the I&R database
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 1 658 872,48 
                  
                  
                     – 26 398,57 
                  
                  
                     – 1 632 473,91 
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2016
                  
                  
                     CEB/2017/005/BG - Random errors in the EAGF population
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 59 733,94 
                  
                  
                     0,00
                  
                  
                     – 59 733,94 
                  
               
                      
                  
                  
                     Other Direct Aid - Article 68-72 of Reg.73/2009
                  
                  
                     2014
                  
                  
                     Weaknesses of checks of animals missing both ear-tags (considered as eligible during the on-the-spot checks) and weaknesses of checks of animals lacking passports (considered as eligible during the on-the-spot checks)
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 466 343,56 
                  
                  
                     – 1 387,61 
                  
                  
                     – 464 955,95 
                  
               
                      
                  
                  
                     Other Direct Aid - Article 68-72 of Reg.73/2009
                  
                  
                     2015
                  
                  
                     Weaknesses of checks of animals missing both ear-tags (considered as eligible during the on-the-spot checks) and weaknesses of checks of animals lacking passports (considered as eligible during the on-the-spot checks)
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 463 399,04 
                  
                  
                     – 914,68
                  
                  
                     – 462 484,36 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total BG:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 3 658 108,55 
                     
                  
                  
                     
                        – 54 926,78 
                     
                  
                  
                     
                        – 3 603 181,77 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        CZ
                     
                  
                  
                     Cross-compliance
                  
                  
                     2015
                  
                  
                     CY 2014 - Evaluation of non-compliances - Leniency in the sanctioning system
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 601 669,00 
                  
                  
                     0,00
                  
                  
                     – 601 669,00 
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2016
                  
                  
                     CY 2015 - Evaluation of non-compliances - Leniency in the sanctioning system
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 129 089,00 
                  
                  
                     0,00
                  
                  
                     – 1 129 089,00 
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2017
                  
                  
                     CY 2016 - Evaluation of non-compliances - Leniency in the sanctioning system
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 260 230,28 
                  
                  
                     0,00
                  
                  
                     – 1 260 230,28 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total CZ:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 2 990 988,28 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        – 2 990 988,28 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        DE
                     
                  
                  
                     Wine - Restructuring
                  
                  
                     2016
                  
                  
                     Deficiency in key control
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 275 528,54 
                  
                  
                     0,00
                  
                  
                     – 275 528,54 
                  
               
                      
                  
                  
                     Wine - Restructuring
                  
                  
                     2012
                  
                  
                     Deficiency in key control - Performance of on-the-spot checks covering all payment claims in sufficient number
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 5,70
                  
                  
                     0,00
                  
                  
                     – 5,70
                  
               
                      
                  
                  
                     Wine - Restructuring
                  
                  
                     2013
                  
                  
                     Deficiency in key control - Performance of on-the-spot checks covering all payment claims in sufficient number
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 6 559,77 
                  
                  
                     0,00
                  
                  
                     – 6 559,77 
                  
               
                      
                  
                  
                     Wine - Restructuring
                  
                  
                     2014
                  
                  
                     Deficiency in key control - Performance of on-the-spot checks covering all payment claims in sufficient number
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 233 087,97 
                  
                  
                     0,00
                  
                  
                     – 233 087,97 
                  
               
                      
                  
                  
                     Wine - Restructuring
                  
                  
                     2015
                  
                  
                     Deficiency in key control - Performance of on-the-spot checks covering all payment claims in sufficient number
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 280 889,36 
                  
                  
                     0,00
                  
                  
                     – 280 889,36 
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2016
                  
                  
                     Financial errors in the EAGF and EAFRD population
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 472,23
                  
                  
                     0,00
                  
                  
                     – 472,23
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total DE:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 796 543,57 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        – 796 543,57 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        DK
                     
                  
                  
                     Certification
                  
                  
                     2016
                  
                  
                     CEB/2017/024/DK - errors in the EAGF and EAFRD populations
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 350 182,63 
                  
                  
                     – 1 625,29 
                  
                  
                     – 348 557,34 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total DK:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 350 182,63 
                     
                  
                  
                     
                        – 1 625,29 
                     
                  
                  
                     
                        – 348 557,34 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        ES
                     
                  
                  
                     Certification
                  
                  
                     2016
                  
                  
                     CEB/2016/038/ES known errors in EAGF
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 96 018,45 
                  
                  
                     0,00
                  
                  
                     – 96 018,45 
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2016
                  
                  
                     FINANCIAL ERRORS DETECTED BY THE CB
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 15 009,30 
                  
                  
                     0,00
                  
                  
                     – 15 009,30 
                  
               
                      
                  
                  
                     Entitlements
                  
                  
                     2016
                  
                  
                     Weakness in the administrative checks on PE when setting up the BPS - impact on BPS
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 39 844,18 
                  
                  
                     0,00
                  
                  
                     – 39 844,18 
                  
               
                      
                  
                  
                     Entitlements
                  
                  
                     2017
                  
                  
                     Weakness in the administrative checks on PE when setting up the BPS - impact on BPS
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 39 794,02 
                  
                  
                     0,00
                  
                  
                     – 39 794,02 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2016
                  
                  
                     Weakness in the administrative checks on PE when setting up the BPS - impact on Greening payments
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 20 601,48 
                  
                  
                     0,00
                  
                  
                     – 20 601,48 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2017
                  
                  
                     Weakness in the administrative checks on PE when setting up the BPS - impact on Greening payments
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 20 567,52 
                  
                  
                     0,00
                  
                  
                     – 20 567,52 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2016
                  
                  
                     Weakness in the administrative checks on PE when setting up the BPS - impact on Young Farmers payments
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 4 268,40 
                  
                  
                     0,00
                  
                  
                     – 4 268,40 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2017
                  
                  
                     Weakness in the administrative checks on PE when setting up the BPS - impact on Young Farmers payments
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 4 268,40 
                  
                  
                     0,00
                  
                  
                     – 4 268,40 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total ES:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 240 371,75 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        – 240 371,75 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        FR
                     
                  
                  
                     Fruit and Vegetables - Operational programmes incl withdrawals
                  
                  
                     2015
                  
                  
                     Administrative checks prior to granting payment on the elements for establishing the aid payable–VMP
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 409 462,15 
                  
                  
                     0,00
                  
                  
                     – 409 462,15 
                  
               
                      
                  
                  
                     Other Direct Aid - POSEI
                  
                  
                     2013
                  
                  
                     Animal premium - weakness in administrative and on-the-spot checks FY 2013
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 320 094,98 
                  
                  
                     – 640,29
                  
                  
                     – 319 454,69 
                  
               
                      
                  
                  
                     Other Direct Aid - POSEI (2014+)
                  
                  
                     2014
                  
                  
                     Animal premium - weakness in administrative and on-the-spot checks FY 2014
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 323 719,64 
                  
                  
                     – 1,50
                  
                  
                     – 323 718,14 
                  
               
                      
                  
                  
                     Other Direct Aid - POSEI (2014+)
                  
                  
                     2015
                  
                  
                     Animal premium - weakness in administrative and on-the-spot checks FY 2015
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 314 303,95 
                  
                  
                     – 2,18
                  
                  
                     – 314 301,77 
                  
               
                      
                  
                  
                     Other Direct Aid - POSEI (2014+)
                  
                  
                     2016
                  
                  
                     Animal premium - weakness in administrative and on-the-spot checks FY 2016
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 304 428,93 
                  
                  
                     0,00
                  
                  
                     – 304 428,93 
                  
               
                      
                  
                  
                     Fruit and Vegetables - Operational programmes incl withdrawals
                  
                  
                     2016
                  
                  
                     Control of eligibility of operational programme–soundness of estimates. Financial correction from 1.7.2016 till 15.10.2016
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 1 056 347,64 
                  
                  
                     0,00
                  
                  
                     – 1 056 347,64 
                  
               
                      
                  
                  
                     Fruit and Vegetables - Operational programmes incl withdrawals
                  
                  
                     2014
                  
                  
                     Control of eligibility of operational programme–soundness of estimates; Non-respect for recognition criteria by POs–Warning letters and sanctions. Financial correction from 10.3.2014 till 30.6.2016
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 4 055 381,53 
                  
                  
                     0,00
                  
                  
                     – 4 055 381,53 
                  
               
                      
                  
                  
                     Fruit and Vegetables - Operational programmes incl withdrawals
                  
                  
                     2015
                  
                  
                     Control of eligibility of operational programme–soundness of estimates; Non-respect for recognition criteria by POs–Warning letters and sanctions. Financial correction from 10.3.2014 till 30.6.2016
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 5 477 578,32 
                  
                  
                     – 20 473,11 
                  
                  
                     – 5 457 105,21 
                  
               
                      
                  
                  
                     Fruit and Vegetables - Operational programmes incl withdrawals
                  
                  
                     2016
                  
                  
                     Control of eligibility of operational programme–soundness of estimates; Non-respect for recognition criteria by POs–Warning letters and sanctions. Financial correction from 10.3.2014 till 30.6.2016
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 2 274 528,33 
                  
                  
                     0,00
                  
                  
                     – 2 274 528,33 
                  
               
                      
                  
                  
                     Fruit and Vegetables - Operational programmes incl withdrawals
                  
                  
                     2017
                  
                  
                     Control of eligibility of operational programmes - soundness of estimates - FY 2017 till 30.6.2017 (provisional)
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 1 040 251,20 
                  
                  
                     0,00
                  
                  
                     – 1 040 251,20 
                  
               
                      
                  
                  
                     POSEI (2007+)
                  
                  
                     2013
                  
                  
                     Error in recognition of producers organisaton
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 680 081,66 
                  
                  
                     0,00
                  
                  
                     – 680 081,66 
                  
               
                      
                  
                  
                     POSEI (2014+)
                  
                  
                     2014
                  
                  
                     Error in recognition of producers organisaton
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 149 556,00 
                  
                  
                     0,00
                  
                  
                     – 1 149 556,00 
                  
               
                      
                  
                  
                     POSEI (2014+)
                  
                  
                     2015
                  
                  
                     Error in recognition of producers organisaton
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 542 082,76 
                  
                  
                     0,00
                  
                  
                     – 542 082,76 
                  
               
                      
                  
                  
                     POSEI (2014+)
                  
                  
                     2016
                  
                  
                     Error in recognition of producers organisaton
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 537 217,02 
                  
                  
                     0,00
                  
                  
                     – 537 217,02 
                  
               
                      
                  
                  
                     Other Direct Aid - POSEI
                  
                  
                     2013
                  
                  
                     Inaccurate accounting for certain consignments of bananas FY 2013
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 646 575,60 
                  
                  
                     – 11 309,16 
                  
                  
                     – 635 266,44 
                  
               
                      
                  
                  
                     Other Direct Aid - POSEI (2014+)
                  
                  
                     2014
                  
                  
                     Inaccurate accounting for certain consignments of bananas FY 2014
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 464 167,98 
                  
                  
                     – 905,52
                  
                  
                     – 463 262,46 
                  
               
                      
                  
                  
                     Other Direct Aid - POSEI (2014+)
                  
                  
                     2015
                  
                  
                     Inaccurate accounting for certain consignments of bananas FY 2015
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 410 793,72 
                  
                  
                     – 11,23
                  
                  
                     – 410 782,49 
                  
               
                      
                  
                  
                     Other Direct Aid - POSEI (2014+)
                  
                  
                     2016
                  
                  
                     Inaccurate accounting for certain consignments of bananas FY 2016
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 423 898,10 
                  
                  
                     0,00
                  
                  
                     – 423 898,10 
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2014
                  
                  
                     Lack of diligence in recovery
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 111 077,56 
                  
                  
                     0,00
                  
                  
                     – 111 077,56 
                  
               
                      
                  
                  
                     Other Direct Aid - POSEI
                  
                  
                     2012
                  
                  
                     Transport of sugar cane
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 71 021,04 
                  
                  
                     – 1 420,42 
                  
                  
                     – 69 600,62 
                  
               
                      
                  
                  
                     Other Direct Aid - POSEI
                  
                  
                     2013
                  
                  
                     Transport of sugar cane - weakness in administrative checks
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 10 103,99 
                  
                  
                     – 202,08
                  
                  
                     – 9 901,91 
                  
               
                      
                  
                  
                     Other Direct Aid - POSEI (2014+)
                  
                  
                     2014
                  
                  
                     Transport of sugar cane - weakness in administrative checks
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 7 764,37 
                  
                  
                     0,00
                  
                  
                     – 7 764,37 
                  
               
                      
                  
                  
                     Other Direct Aid - POSEI (2014+)
                  
                  
                     2015
                  
                  
                     Transport of sugar cane - weakness in administrative checks
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 8 881,29 
                  
                  
                     0,00
                  
                  
                     – 8 881,29 
                  
               
                      
                  
                  
                     POSEI (2007+)
                  
                  
                     2013
                  
                  
                     TVA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 983,23 
                  
                  
                     0,00
                  
                  
                     – 1 983,23 
                  
               
                      
                  
                  
                     POSEI (2007+)
                  
                  
                     2013
                  
                  
                     Weakness in administrative checks - diversification of local production and breeding animals
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 17 516,82 
                  
                  
                     0,00
                  
                  
                     – 17 516,82 
                  
               
                      
                  
                  
                     POSEI (2014+)
                  
                  
                     2014
                  
                  
                     Weakness in administrative checks - diversification of local production and breeding animals
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 25 163,93 
                  
                  
                     0,00
                  
                  
                     – 25 163,93 
                  
               
                      
                  
                  
                     POSEI (2014+)
                  
                  
                     2015
                  
                  
                     Weakness in administrative checks - diversification of local production and breeding animals
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 64 934,16 
                  
                  
                     0,00
                  
                  
                     – 64 934,16 
                  
               
                      
                  
                  
                     POSEI (2014+)
                  
                  
                     2016
                  
                  
                     Weakness in administrative checks - diversification of local production and breeding animals
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 83 420,37 
                  
                  
                     0,00
                  
                  
                     – 83 420,37 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total FR:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 20 832 336,27 
                     
                  
                  
                     
                        – 34 965,49 
                     
                  
                  
                     
                        – 20 797 370,78 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        GB
                     
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2016
                  
                  
                     Greening controls - CY 2015 (CD and EFA obligations not met)
                  
                  
                     FLAT RATE
                  
                  
                     10,00 %
                  
                  
                     EUR
                  
                  
                     – 3 642 517,27 
                  
                  
                     0,00
                  
                  
                     – 3 642 517,27 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2017
                  
                  
                     Greening controls - CY 2015 (CD and EFA obligations not met)
                  
                  
                     FLAT RATE
                  
                  
                     10,00 %
                  
                  
                     EUR
                  
                  
                     – 44 305,87 
                  
                  
                     0,00
                  
                  
                     – 44 305,87 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2016
                  
                  
                     Greening controls - CY 2015 (EFA partially met with LLF)
                  
                  
                     FLAT RATE
                  
                  
                     7,00 %
                  
                  
                     EUR
                  
                  
                     – 3 200 543,02 
                  
                  
                     0,00
                  
                  
                     – 3 200 543,02 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2017
                  
                  
                     Greening controls - CY 2015 (EFA partially met with LLF)
                  
                  
                     FLAT RATE
                  
                  
                     7,00 %
                  
                  
                     EUR
                  
                  
                     – 38 929,90 
                  
                  
                     0,00
                  
                  
                     – 38 929,90 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2017
                  
                  
                     Greening controls - CY 2016 (CD and EFA obligations not met)
                  
                  
                     FLAT RATE
                  
                  
                     10,00 %
                  
                  
                     EUR
                  
                  
                     – 3 621 231,69 
                  
                  
                     0,00
                  
                  
                     – 3 621 231,69 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2017
                  
                  
                     Greening controls - CY 2016 (EFA partially met with LLF)
                  
                  
                     FLAT RATE
                  
                  
                     7,00 %
                  
                  
                     EUR
                  
                  
                     – 3 136 712,96 
                  
                  
                     0,00
                  
                  
                     – 3 136 712,96 
                  
               
                      
                  
                  
                     Fruit and Vegetables - Operational Programmes
                  
                  
                     2013
                  
                  
                     weaknesses in key controls
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 109 370,05 
                  
                  
                     0,00
                  
                  
                     – 109 370,05 
                  
               
                      
                  
                  
                     Fruit and Vegetables - Operational programmes incl withdrawals
                  
                  
                     2014
                  
                  
                     weaknesses in key controls (Y2014+)
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 1 623 796,79 
                  
                  
                     0,00
                  
                  
                     – 1 623 796,79 
                  
               
                      
                  
                  
                     Fruit and Vegetables - Operational programmes incl withdrawals
                  
                  
                     2015
                  
                  
                     weaknesses in key controls (Y2014+)
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 1 064 381,85 
                  
                  
                     0,00
                  
                  
                     – 1 064 381,85 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2016
                  
                  
                     Weakness in the Maximum Eligible Area for commons in LPIS - CY 2015
                  
                  
                     FLAT RATE
                  
                  
                     25,00 %
                  
                  
                     EUR
                  
                  
                     – 7 258 777,49 
                  
                  
                     0,00
                  
                  
                     – 7 258 777,49 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2017
                  
                  
                     Weakness in the Maximum Eligible Area for commons in LPIS - CY 2015
                  
                  
                     FLAT RATE
                  
                  
                     25,00 %
                  
                  
                     EUR
                  
                  
                     – 89 509,95 
                  
                  
                     0,00
                  
                  
                     – 89 509,95 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2017
                  
                  
                     Weakness in the Maximum Eligible Area for commons in LPIS - CY 2016
                  
                  
                     FLAT RATE
                  
                  
                     25,00 %
                  
                  
                     EUR
                  
                  
                     – 7 848 215,53 
                  
                  
                     0,00
                  
                  
                     – 7 848 215,53 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total GB:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 31 678 292,37 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        – 31 678 292,37 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        GR
                     
                  
                  
                     Certification
                  
                  
                     2015
                  
                  
                     EAGF Non IACS - sample reviewed in the substantive testing (one-off financial correction)
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 6 894,50 
                  
                  
                     0,00
                  
                  
                     – 6 894,50 
                  
               
                      
                  
                  
                     Cross-compliance
                  
                  
                     2010
                  
                  
                     Execution of overlapping amount
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     0,00
                  
                  
                     16 407,60 
                  
                  
                     – 16 407,60 
                  
               
                      
                  
                  
                     Promotion Measures
                  
                  
                     2011
                  
                  
                     incorrection selection procedure of implementing bodies
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 5 463,44 
                  
                  
                     – 85,96
                  
                  
                     – 5 377,48 
                  
               
                      
                  
                  
                     Promotion Measures
                  
                  
                     2012
                  
                  
                     incorrection selection procedure of implementing bodies
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 56 982,36 
                  
                  
                     – 5 463,23 
                  
                  
                     – 51 519,13 
                  
               
                      
                  
                  
                     Promotion Measures
                  
                  
                     2013
                  
                  
                     incorrection selection procedure of implementing bodies
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 199 382,67 
                  
                  
                     – 10 782,20 
                  
                  
                     – 188 600,47 
                  
               
                      
                  
                  
                     Promotion Measures
                  
                  
                     2014
                  
                  
                     incorrection selection procedure of implementing bodies
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 446 615,37 
                  
                  
                     – 31 823,12 
                  
                  
                     – 414 792,25 
                  
               
                      
                  
                  
                     Promotion Measures
                  
                  
                     2015
                  
                  
                     incorrection selection procedure of implementing bodies
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 518 199,29 
                  
                  
                     0,00
                  
                  
                     – 518 199,29 
                  
               
                      
                  
                  
                     Entitlements
                  
                  
                     2008
                  
                  
                     national reserve allocation for investors category
                  
                  
                     FLAT RATE
                  
                  
                     10,00 %
                  
                  
                     EUR
                  
                  
                     – 2 222 531,71 
                  
                  
                     – 1 111 265,86 
                  
                  
                     – 1 111 265,85 
                  
               
                      
                  
                  
                     Entitlements
                  
                  
                     2009
                  
                  
                     national reserve allocation for investors category
                  
                  
                     FLAT RATE
                  
                  
                     10,00 %
                  
                  
                     EUR
                  
                  
                     – 1 899 562,82 
                  
                  
                     – 1 350 922,24 
                  
                  
                     – 548 640,58 
                  
               
                      
                  
                  
                     Entitlements
                  
                  
                     2010
                  
                  
                     national reserve allocation for investors category
                  
                  
                     FLAT RATE
                  
                  
                     10,00 %
                  
                  
                     EUR
                  
                  
                     – 2 070 421,87 
                  
                  
                     – 582 247,31 
                  
                  
                     – 1 488 174,56 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total GR:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 7 426 054,03 
                     
                  
                  
                     
                        – 3 076 182,32 
                     
                  
                  
                     
                        – 4 349 871,71 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        IT
                     
                  
                  
                     Accreditation Paying Agency
                  
                  
                     2016
                  
                  
                     Bonifica exercise: files not yet analysed and recorded in the debt ledger
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 7 904 188,89 
                  
                  
                     0,00
                  
                  
                     – 7 904 188,89 
                  
               
                      
                  
                  
                     Wine - Restructuring
                  
                  
                     2014
                  
                  
                     Failure to apply an ancillary control established by article 81 of Regulation (EC) No 555/2008
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 328 285,00 
                  
                  
                     0,00
                  
                  
                     – 328 285,00 
                  
               
                      
                  
                  
                     Wine - Restructuring
                  
                  
                     2015
                  
                  
                     Failure to apply an ancillary control established by article 81 of Regulation (EC) No 555/2008
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 252 870,69 
                  
                  
                     0,00
                  
                  
                     – 252 870,69 
                  
               
                      
                  
                  
                     Wine - Restructuring
                  
                  
                     2015
                  
                  
                     Weaknesses in the functioning of 1 key control
                  
                  
                     FLAT RATE
                  
                  
                     3,00 %
                  
                  
                     EUR
                  
                  
                     – 160 237,00 
                  
                  
                     0,00
                  
                  
                     – 160 237,00 
                  
               
                      
                  
                  
                     Wine - Restructuring
                  
                  
                     2016
                  
                  
                     Weaknesses in the functioning of 1 key control
                  
                  
                     FLAT RATE
                  
                  
                     3,00 %
                  
                  
                     EUR
                  
                  
                     – 115 639,97 
                  
                  
                     0,00
                  
                  
                     – 115 639,97 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total IT:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 8 761 221,55 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        – 8 761 221,55 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        PL
                     
                  
                  
                     Scrutiny of transactions
                  
                  
                     2013
                  
                  
                     2013 05020401 0,5 %
                  
                  
                     FLAT RATE
                  
                  
                     0,50 %
                  
                  
                     EUR
                  
                  
                     – 267 805,24 
                  
                  
                     0,00
                  
                  
                     – 267 805,24 
                  
               
                      
                  
                  
                     Scrutiny of transactions
                  
                  
                     2013
                  
                  
                     2013 05020812 0,5 %
                  
                  
                     FLAT RATE
                  
                  
                     0,50 %
                  
                  
                     EUR
                  
                  
                     – 11 588,62 
                  
                  
                     0,00
                  
                  
                     – 11 588,62 
                  
               
                      
                  
                  
                     Scrutiny of transactions
                  
                  
                     2013
                  
                  
                     2013 05021001 0,5 %
                  
                  
                     FLAT RATE
                  
                  
                     0,50 %
                  
                  
                     EUR
                  
                  
                     – 26 058,13 
                  
                  
                     0,00
                  
                  
                     – 26 058,13 
                  
               
                      
                  
                  
                     Scrutiny of transactions
                  
                  
                     2013
                  
                  
                     2013 05021204 0,5 %
                  
                  
                     FLAT RATE
                  
                  
                     0,50 %
                  
                  
                     EUR
                  
                  
                     – 18,02
                  
                  
                     0,00
                  
                  
                     – 18,02
                  
               
                      
                  
                  
                     Scrutiny of transactions
                  
                  
                     2013
                  
                  
                     2013 05021208 0,5 %
                  
                  
                     FLAT RATE
                  
                  
                     0,50 %
                  
                  
                     EUR
                  
                  
                     – 2 800,89 
                  
                  
                     0,00
                  
                  
                     – 2 800,89 
                  
               
                      
                  
                  
                     Scrutiny of transactions
                  
                  
                     2013
                  
                  
                     2013 05021301 0,5 %
                  
                  
                     FLAT RATE
                  
                  
                     0,50 %
                  
                  
                     EUR
                  
                  
                     – 12 442,24 
                  
                  
                     0,00
                  
                  
                     – 12 442,24 
                  
               
                      
                  
                  
                     Scrutiny of transactions
                  
                  
                     2013
                  
                  
                     2013 05021501 0,5 %
                  
                  
                     FLAT RATE
                  
                  
                     0,50 %
                  
                  
                     EUR
                  
                  
                     – 108,61
                  
                  
                     0,00
                  
                  
                     – 108,61
                  
               
                      
                  
                  
                     Scrutiny of transactions
                  
                  
                     2013
                  
                  
                     2013 05021505 0,5 %
                  
                  
                     FLAT RATE
                  
                  
                     0,50 %
                  
                  
                     EUR
                  
                  
                     – 326,18
                  
                  
                     0,00
                  
                  
                     – 326,18
                  
               
                      
                  
                  
                     Scrutiny of transactions
                  
                  
                     2013
                  
                  
                     2013 05021506 0,5 %
                  
                  
                     FLAT RATE
                  
                  
                     0,50 %
                  
                  
                     EUR
                  
                  
                     – 6 168,65 
                  
                  
                     0,00
                  
                  
                     – 6 168,65 
                  
               
                      
                  
                  
                     Scrutiny of transactions
                  
                  
                     2014
                  
                  
                     2014 05020803 0,5 %
                  
                  
                     FLAT RATE
                  
                  
                     0,50 %
                  
                  
                     EUR
                  
                  
                     – 1 285,45 
                  
                  
                     0,00
                  
                  
                     – 1 285,45 
                  
               
                      
                  
                  
                     Scrutiny of transactions
                  
                  
                     2014
                  
                  
                     2014 05020812 0,5 %
                  
                  
                     FLAT RATE
                  
                  
                     0,50 %
                  
                  
                     EUR
                  
                  
                     – 40 936,59 
                  
                  
                     0,00
                  
                  
                     – 40 936,59 
                  
               
                      
                  
                  
                     Scrutiny of transactions
                  
                  
                     2014
                  
                  
                     2014 05021208 0,5 %
                  
                  
                     FLAT RATE
                  
                  
                     0,50 %
                  
                  
                     EUR
                  
                  
                     – 23 250,79 
                  
                  
                     0,00
                  
                  
                     – 23 250,79 
                  
               
                      
                  
                  
                     Scrutiny of transactions
                  
                  
                     2014
                  
                  
                     2014 6703 0,5 %
                  
                  
                     FLAT RATE
                  
                  
                     0,50 %
                  
                  
                     EUR
                  
                  
                     – 4 858,66 
                  
                  
                     0,00
                  
                  
                     – 4 858,66 
                  
               
                      
                  
                  
                     Scrutiny of transactions
                  
                  
                     2015
                  
                  
                     2015 05020803 0,5 %
                  
                  
                     FLAT RATE
                  
                  
                     0,50 %
                  
                  
                     EUR
                  
                  
                     – 5 790,37 
                  
                  
                     0,00
                  
                  
                     – 5 790,37 
                  
               
                      
                  
                  
                     Scrutiny of transactions
                  
                  
                     2015
                  
                  
                     2015 05020812 0,5 %
                  
                  
                     FLAT RATE
                  
                  
                     0,50 %
                  
                  
                     EUR
                  
                  
                     – 754,34
                  
                  
                     0,00
                  
                  
                     – 754,34
                  
               
                      
                  
                  
                     Scrutiny of transactions
                  
                  
                     2015
                  
                  
                     2015 05020899 0,5 %
                  
                  
                     FLAT RATE
                  
                  
                     0,50 %
                  
                  
                     EUR
                  
                  
                     – 33 551,85 
                  
                  
                     0,00
                  
                  
                     – 33 551,85 
                  
               
                      
                  
                  
                     Scrutiny of transactions
                  
                  
                     2015
                  
                  
                     2015 05021208 0,5 %
                  
                  
                     FLAT RATE
                  
                  
                     0,50 %
                  
                  
                     EUR
                  
                  
                     – 261,92
                  
                  
                     0,00
                  
                  
                     – 261,92
                  
               
                      
                  
                  
                     Scrutiny of transactions
                  
                  
                     2015
                  
                  
                     2015 6703 0,5 %
                  
                  
                     FLAT RATE
                  
                  
                     0,50 %
                  
                  
                     EUR
                  
                  
                     – 8 139,18 
                  
                  
                     0,00
                  
                  
                     – 8 139,18 
                  
               
                      
                  
                  
                     Other Direct Aid - Article 68-72 of Reg.73/2009
                  
                  
                     2014
                  
                  
                     Quality of on-the-spot checks
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 1 421 755,79 
                  
                  
                     0,00
                  
                  
                     – 1 421 755,79 
                  
               
                      
                  
                  
                     Other Direct Aid - Article 68-72 of Reg.73/2009
                  
                  
                     2015
                  
                  
                     Quality of on-the-spot checks
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 1 436 426,73 
                  
                  
                     0,00
                  
                  
                     – 1 436 426,73 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total PL:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 3 304 328,25 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        – 3 304 328,25 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        RO
                     
                  
                  
                     Milk - Schoolmilk
                  
                  
                     2015
                  
                  
                     Checks of the regular attendance of pupils
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 73 375,14 
                  
                  
                     0,00
                  
                  
                     – 73 375,14 
                  
               
                      
                  
                  
                     Milk - Schoolmilk
                  
                  
                     2016
                  
                  
                     Checks of the regular attendance of pupils
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 39 829,05 
                  
                  
                     0,00
                  
                  
                     – 39 829,05 
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2015
                  
                  
                     Known error in EAGF
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 16 464,42 
                  
                  
                     0,00
                  
                  
                     – 16 464,42 
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2015
                  
                  
                     MLE IN EAGF IACS
                  
                  
                     ESTIMATED BY AMOUNT
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 11 570 299,23 
                  
                  
                     – 38 797,64 
                  
                  
                     – 11 531 501,59 
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2015
                  
                  
                     MLE IN EAGF NON-IACS
                  
                  
                     ESTIMATED BY AMOUNT
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 618 380,16 
                  
                  
                     – 66 097,23 
                  
                  
                     – 552 282,93 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total RO:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 12 318 348,00 
                     
                  
                  
                     
                        – 104 894,87 
                     
                  
                  
                     
                        – 12 213 453,13 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        SE
                     
                  
                  
                     Milk - Schoolmilk
                  
                  
                     2015
                  
                  
                     Non exhautive administrative checks, insufficient quality of on-the-spot ckecks, incorrect calculation of the aid including administrative reductions and penalties
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 21 588,10 
                  
                  
                     0,00
                  
                  
                     – 21 588,10 
                  
               
                      
                  
                  
                     Milk - Schoolmilk
                  
                  
                     2016
                  
                  
                     Non exhautive administrative checks, insufficient quality of on-the-spot ckecks, incorrect calculation of the aid including administrative reductions and penalties
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 16 214,01 
                  
                  
                     0,00
                  
                  
                     – 16 214,01 
                  
               
                      
                  
                  
                     Milk - Schoolmilk
                  
                  
                     2015
                  
                  
                     Stockholnm Stad
                     Non exhautive administrative checks, insufficient quality of on-the-spot ckecks, incorrect calculation of the aid including administrative reductions and penalties
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 105 766,50 
                  
                  
                     0,00
                  
                  
                     – 105 766,50 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total SE:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 143 568,61 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        – 143 568,61 
                     
                  
               
            
         
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        EUR
                     
                  
                  
                     
                        – 92 974 501,85 
                     
                  
                  
                     
                        – 3 272 594,75 
                     
                  
                  
                     
                        – 89 701 907,10 
                     
                  
               
            Budget Item: 6711
            
         
         
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        BG
                     
                  
                  
                     Certification
                  
                  
                     2016
                  
                  
                     CEB/2017/005/BG - MLE in the EAFRD population
                  
                  
                     ESTIMATED BY AMOUNT
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 834 947,67 
                  
                  
                     – 160 347,68 
                  
                  
                     – 1 674 599,99 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) measures subject to IACS
                  
                  
                     2016
                  
                  
                     Identification of reference parcels in a computerised LPIS-GIS with at least the requirements in Article 5 of Regulation 640/2014 (measure 12 of RDP 2014-2020).
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 837 276,90 
                  
                  
                     0,00
                  
                  
                     – 1 837 276,90 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) measures subject to IACS
                  
                  
                     2016
                  
                  
                     Identification of reference parcels in a computerised LPIS-GIS with at least the requirements in Article 5 of Regulation 640/2014 (measure 13 of RDP 2014-2020).
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 210 464,02 
                  
                  
                     0,00
                  
                  
                     – 210 464,02 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) measures subject to IACS
                  
                  
                     2017
                  
                  
                     Verification of the compliance with the rules of organic farming (measure 11 of RDP 2014-2020).
                  
                  
                     EXTRAPOLATED
                  
                  
                     3,35 %
                  
                  
                     EUR
                  
                  
                     – 606 372,80 
                  
                  
                     0,00
                  
                  
                     – 606 372,80 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) measures subject to IACS
                  
                  
                     2015
                  
                  
                     Verification of the compliance with the rules of organic farming (measure 214 of RDP 2007-2013 and measure 11 of RDP 2014-2020).
                  
                  
                     EXTRAPOLATED
                  
                  
                     3,35 %
                  
                  
                     EUR
                  
                  
                     – 292 993,48 
                  
                  
                     – 5 859,87 
                  
                  
                     – 287 133,61 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) measures subject to IACS
                  
                  
                     2016
                  
                  
                     Verification of the compliance with the rules of organic farming (measure 214 of RDP 2007-2013 and measure 11 of RDP 2014-2020).
                  
                  
                     EXTRAPOLATED
                  
                  
                     3,35 %
                  
                  
                     EUR
                  
                  
                     – 571 044,47 
                  
                  
                     0,00
                  
                  
                     – 571 044,47 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total BG:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 5 353 099,34 
                     
                  
                  
                     
                        – 166 207,55 
                     
                  
                  
                     
                        – 5 186 891,79 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        CZ
                     
                  
                  
                     Rural Development EAFRD (2014-2020) measures subject to IACS
                  
                  
                     2017
                  
                  
                     Pre-notification of on-the-spot checks for M214, M10, M11 and M13 in relation to claim year 2016 (paid in financial year 2017)
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 144 617,10 
                  
                  
                     0,00
                  
                  
                     – 144 617,10 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) measures subject to IACS
                  
                  
                     2018
                  
                  
                     Pre-notification of on-the-spot checks for M214, M10, M11 and M13 in relation to claim year 2016 (paid in financial year 2018)
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 6 499,55 
                  
                  
                     0,00
                  
                  
                     – 6 499,55 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total CZ:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 151 116,65 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        – 151 116,65 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        DE
                     
                  
                  
                     Certification
                  
                  
                     2016
                  
                  
                     Financial errors in the EAGF and EAFRD population
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 56 042,26 
                  
                  
                     0,00
                  
                  
                     – 56 042,26 
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2015
                  
                  
                     Known errors (EAFRD non-IACS)
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 20 424,82 
                  
                  
                     0,00
                  
                  
                     – 20 424,82 
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2015
                  
                  
                     Random errors on the expenditures of EAFRD non IACS
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 226 246,59 
                  
                  
                     0,00
                  
                  
                     – 226 246,59 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total DE:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 302 713,67 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        – 302 713,67 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        DK
                     
                  
                  
                     Rural Development EAFRD Axis 4 LEADER (2007-2013)
                  
                  
                     2014
                  
                  
                     3 Key Controls deficient and 2 Ancillary Controls absent
                  
                  
                     FLAT RATE
                  
                  
                     10,00 %
                  
                  
                     EUR
                  
                  
                     – 1 264 137,31 
                  
                  
                     – 3 916,77 
                  
                  
                     – 1 260 220,54 
                  
               
                      
                  
                  
                     Rural Development EAFRD Leader
                  
                  
                     2015
                  
                  
                     3 Key Controls deficient and 2 Ancillary Controls absent
                  
                  
                     FLAT RATE
                  
                  
                     10,00 %
                  
                  
                     EUR
                  
                  
                     – 1 205 474,58 
                  
                  
                     0,00
                  
                  
                     – 1 205 474,58 
                  
               
                      
                  
                  
                     Rural Development EAFRD Leader
                  
                  
                     2016
                  
                  
                     3 Key Controls deficient and 2 Ancillary Controls absent
                  
                  
                     FLAT RATE
                  
                  
                     10,00 %
                  
                  
                     EUR
                  
                  
                     – 897 168,81 
                  
                  
                     0,00
                  
                  
                     – 897 168,81 
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2016
                  
                  
                     CEB/2017/024/DK - errors in the EAGF and EAFRD populations
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 3 981,96 
                  
                  
                     0,00
                  
                  
                     – 3 981,96 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total DK:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 3 370 762,66 
                     
                  
                  
                     
                        – 3 916,77 
                     
                  
                  
                     
                        – 3 366 845,89 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        ES
                     
                  
                  
                     Certification
                  
                  
                     2016
                  
                  
                     FINANCIAL ERRORS DETECTED BY THE CB
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 59 731,49 
                  
                  
                     0,00
                  
                  
                     – 59 731,49 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 1 - Measures with flat rate support
                  
                  
                     2014
                  
                  
                     Non-compliance with the priority status requirements
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 63 257,98 
                  
                  
                     0,00
                  
                  
                     – 63 257,98 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) Measures with flat-rate support
                  
                  
                     2015
                  
                  
                     Non-compliance with the priority status requirements
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 197 252,51 
                  
                  
                     0,00
                  
                  
                     – 197 252,51 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total ES:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 320 241,98 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        – 320 241,98 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        FI
                     
                  
                  
                     Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
                  
                  
                     2011
                  
                  
                     Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 13 572,25 
                  
                  
                     0,00
                  
                  
                     – 13 572,25 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
                  
                  
                     2012
                  
                  
                     Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 60 774,73 
                  
                  
                     0,00
                  
                  
                     – 60 774,73 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
                  
                  
                     2013
                  
                  
                     Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 164 041,55 
                  
                  
                     0,00
                  
                  
                     – 164 041,55 
                  
               
                      
                  
                  
                     Rural Development EAFRD Investment - public beneficiaries
                  
                  
                     2014
                  
                  
                     Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 395 521,13 
                  
                  
                     0,00
                  
                  
                     – 395 521,13 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) Investment - public beneficiaries
                  
                  
                     2015
                  
                  
                     Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 526 480,02 
                  
                  
                     0,00
                  
                  
                     – 526 480,02 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) Investment - public beneficiaries
                  
                  
                     2016
                  
                  
                     Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 34 620,08 
                  
                  
                     0,00
                  
                  
                     – 34 620,08 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total FI:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 1 195 009,76 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        – 1 195 009,76 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        FR
                     
                  
                  
                     Certification
                  
                  
                     2014
                  
                  
                     EAFRD financial error No 1
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 216,18
                  
                  
                     0,00
                  
                  
                     – 216,18
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2014
                  
                  
                     EAFRD financial error No 106
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 089,43 
                  
                  
                     0,00
                  
                  
                     – 1 089,43 
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2014
                  
                  
                     EAFRD financial error No 131
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 265,77
                  
                  
                     – 25,45
                  
                  
                     – 240,32
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2014
                  
                  
                     EAFRD financial error No 138
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 3 239,40 
                  
                  
                     0,00
                  
                  
                     – 3 239,40 
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2014
                  
                  
                     EAFRD financial error No 150
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 5,73
                  
                  
                     0,00
                  
                  
                     – 5,73
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2014
                  
                  
                     EAFRD financial error No 41
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 28 132,45 
                  
                  
                     0,00
                  
                  
                     – 28 132,45 
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2014
                  
                  
                     EAFRD financial error No 49
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 11,64
                  
                  
                     – 1,12
                  
                  
                     – 10,52
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2014
                  
                  
                     EAFRD financial error No 50
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 2 891,42 
                  
                  
                     – 276,81
                  
                  
                     – 2 614,61 
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2014
                  
                  
                     EAFRD financial error No 51
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 5 600,00 
                  
                  
                     – 536,11
                  
                  
                     – 5 063,89 
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2014
                  
                  
                     EAFRD financial error No 57
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 504,51
                  
                  
                     – 48,30
                  
                  
                     – 456,21
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2014
                  
                  
                     EAFRD financial error No 60
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 80 598,00 
                  
                  
                     0,00
                  
                  
                     – 80 598,00 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) measures subject to IACS
                  
                  
                     2015
                  
                  
                     ICHN 2014 - Sufficient quality of on-the-spot controls - appropriate verification of the commitments - assessment of the livestock density during the on-the-spot checks
                  
                  
                     ESTIMATED BY AMOUNT
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 12 710 673,46 
                  
                  
                     – 8 651 399,66 
                  
                  
                     – 4 059 273,80 
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2014
                  
                  
                     Lack of diligence in recovery
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 833 708,09 
                  
                  
                     0,00
                  
                  
                     – 833 708,09 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) measures subject to IACS
                  
                  
                     2015
                  
                  
                     PHAE 2014 - Sufficient quality of on-the-spot controls - appropriate verification of the commitments - assessment of the livestock density during the on-the-spot checks
                  
                  
                     ESTIMATED BY AMOUNT
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 553 534,09 
                  
                  
                     – 1 553 534,09 
                  
                  
                     0,00
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total FR:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 15 220 470,17 
                     
                  
                  
                     
                        – 10 205 821,54 
                     
                  
                  
                     
                        – 5 014 648,63 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        GB
                     
                  
                  
                     Rural Development EAFRD Investment - private beneficiaries
                  
                  
                     2014
                  
                  
                     Deficiencies in verification of Reasonableness of costs (M123, M312) and in in-situ visits (M121, transitional measures)
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 325 626,46 
                  
                  
                     0,00
                  
                  
                     – 325 626,46 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) Investment - private beneficiaries
                  
                  
                     2015
                  
                  
                     Deficiencies in verification of Reasonableness of costs (M123, M312) and in in-situ visits (M121, transitional measures)
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 248 414,98 
                  
                  
                     0,00
                  
                  
                     – 248 414,98 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) forestry measures
                  
                  
                     2016
                  
                  
                     Deficiencies in verification of Reasonableness of costs (M123, M312) and in in-situ visits (M121, transitional measures)
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 3 342,25 
                  
                  
                     0,00
                  
                  
                     – 3 342,25 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) Investment - private beneficiaries
                  
                  
                     2016
                  
                  
                     Deficiencies in verification of Reasonableness of costs (M123, M312) and in in-situ visits (M121, transitional measures)
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 17 320,23 
                  
                  
                     0,00
                  
                  
                     – 17 320,23 
                  
               
                      
                  
                  
                     Rural Development EAFRD Leader
                  
                  
                     2015
                  
                  
                     EAFRD non-IACS: sample reviewed in the substantive testing (one-off financial correction)-RD programme 2007-2013
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 63 131,31 
                  
                  
                     0,00
                  
                  
                     – 63 131,31 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total GB:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 657 835,23 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        – 657 835,23 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        GR
                     
                  
                  
                     Certification
                  
                  
                     2015
                  
                  
                     EAFRD Non IACS - sample reviewed in the substantive testing (one-off financial correction)
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 99 353,26 
                  
                  
                     – 673,55
                  
                  
                     – 98 679,71 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total GR:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 99 353,26 
                     
                  
                  
                     
                        – 673,55
                     
                  
                  
                     
                        – 98 679,71 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        HU
                     
                  
                  
                     Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
                  
                  
                     2011
                  
                  
                     Deficiencies in key control related to management and control of M142 - duration of support.
                  
                  
                     ESTIMATED BY AMOUNT
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 3 102 022,70 
                  
                  
                     0,00
                  
                  
                     – 3 102 022,70 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
                  
                  
                     2012
                  
                  
                     Deficiencies in key control related to management and control of M142 - duration of support.
                  
                  
                     ESTIMATED BY AMOUNT
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 10 804 018,11 
                  
                  
                     0,00
                  
                  
                     – 10 804 018,11 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
                  
                  
                     2013
                  
                  
                     Deficiencies in key control related to management and control of M142 - duration of support.
                  
                  
                     ESTIMATED BY AMOUNT
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 5 087 630,41 
                  
                  
                     0,00
                  
                  
                     – 5 087 630,41 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) Measures with flat-rate support
                  
                  
                     2015
                  
                  
                     Deficiencies in key control related to management and control of M142 - duration of support.
                  
                  
                     ESTIMATED BY AMOUNT
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 2 330 804,65 
                  
                  
                     0,00
                  
                  
                     – 2 330 804,65 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) Measures with flat-rate support
                  
                  
                     2016
                  
                  
                     Deficiencies in key control related to management and control of M142 - duration of support.
                  
                  
                     ESTIMATED BY AMOUNT
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 841 528,08 
                  
                  
                     0,00
                  
                  
                     – 841 528,08 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
                  
                  
                     2011
                  
                  
                     Deficiencies in key control related to management and control of M142 - eligibility criteria
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 224 850,19 
                  
                  
                     – 155 101,14 
                  
                  
                     – 69 749,05 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
                  
                  
                     2012
                  
                  
                     Deficiencies in key control related to management and control of M142 - eligibility criteria
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 695 297,84 
                  
                  
                     – 540 200,91 
                  
                  
                     – 155 096,93 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
                  
                  
                     2013
                  
                  
                     Deficiencies in key control related to management and control of M142 - eligibility criteria
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 286 488,68 
                  
                  
                     – 254 381,52 
                  
                  
                     – 32 107,16 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 1 - Measures with flat rate support
                  
                  
                     2014
                  
                  
                     Deficiencies in key controls related to management and control of M142 - eligibility criteria
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 382 937,22 
                  
                  
                     – 295 655,73 
                  
                  
                     – 87 281,49 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) Measures with flat-rate support
                  
                  
                     2015
                  
                  
                     Deficiencies in key controls related to management and control of M142 - eligibility criteria
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 156 267,78 
                  
                  
                     – 116 540,23 
                  
                  
                     – 39 727,55 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) Measures with flat-rate support
                  
                  
                     2016
                  
                  
                     Deficiencies in key controls related to management and control of M142 - eligibility criteria
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 48 652,30 
                  
                  
                     – 42 076,40 
                  
                  
                     – 6 575,90 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 1 - Measures with flat rate support
                  
                  
                     2014
                  
                  
                     deficiency in key control - duration of support
                  
                  
                     ESTIMATED BY AMOUNT
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 5 913 114,58 
                  
                  
                     0,00
                  
                  
                     – 5 913 114,58 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total HU:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 29 873 612,54 
                     
                  
                  
                     
                        – 1 403 955,93 
                     
                  
                  
                     
                        – 28 469 656,61 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        IT
                     
                  
                  
                     Accreditation Paying Agency
                  
                  
                     2014
                  
                  
                     Absence of reperformance controls by Agea on EAFRD IACS
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 1 359 927,42 
                  
                  
                     0,00
                  
                  
                     – 1 359 927,42 
                  
               
                      
                  
                  
                     Accreditation Paying Agency
                  
                  
                     2015
                  
                  
                     Absence of reperformance controls by Agea on EAFRD IACS
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 5 767 406,83 
                  
                  
                     0,00
                  
                  
                     – 5 767 406,83 
                  
               
                      
                  
                  
                     Accreditation Paying Agency
                  
                  
                     2016
                  
                  
                     Absence of reperformance controls by Agea on EAFRD IACS
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 3 720 952,06 
                  
                  
                     0,00
                  
                  
                     – 3 720 952,06 
                  
               
                      
                  
                  
                     Accreditation Paying Agency
                  
                  
                     2007
                  
                  
                     Debt Management: paper files prior to FY2010 not recorded in the system for EAFRD
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 218 915,60 
                  
                  
                     0,00
                  
                  
                     – 218 915,60 
                  
               
                      
                  
                  
                     Accreditation Paying Agency
                  
                  
                     2008
                  
                  
                     Debt Management: paper files prior to FY2010 not recorded in the system for EAFRD
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 826 684,32 
                  
                  
                     0,00
                  
                  
                     – 826 684,32 
                  
               
                      
                  
                  
                     Accreditation Paying Agency
                  
                  
                     2009
                  
                  
                     Debt Management: paper files prior to FY2010 not recorded in the system for EAFRD
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 589 631,90 
                  
                  
                     0,00
                  
                  
                     – 589 631,90 
                  
               
                      
                  
                  
                     Accreditation Paying Agency
                  
                  
                     2010
                  
                  
                     Debt Management: paper files prior to FY2010 not recorded in the system for EAFRD
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 971 562,29 
                  
                  
                     0,00
                  
                  
                     – 971 562,29 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) Investment - private beneficiaries
                  
                  
                     2015
                  
                  
                     Ineligible amounts (fraud) paid to beneficiary L.O. and other projects under M121 approved by the same inspector
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 071 801,22 
                  
                  
                     0,00
                  
                  
                     – 1 071 801,22 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) Measures with flat-rate support
                  
                  
                     2015
                  
                  
                     Ineligible amounts (fraud) paid to beneficiary L.O. under M112
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 21 000,00 
                  
                  
                     0,00
                  
                  
                     – 21 000,00 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
                  
                  
                     2011
                  
                  
                     Ineligible amounts paid for projects under M121
                  
                  
                     FLAT RATE
                  
                  
                     2,52 %
                  
                  
                     EUR
                  
                  
                     – 91 005,25 
                  
                  
                     – 91 005,25 
                  
                  
                     0,00
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
                  
                  
                     2012
                  
                  
                     Ineligible amounts paid for projects under M121
                  
                  
                     FLAT RATE
                  
                  
                     2,52 %
                  
                  
                     EUR
                  
                  
                     – 30 627,55 
                  
                  
                     – 30 627,55 
                  
                  
                     0,00
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
                  
                  
                     2013
                  
                  
                     Ineligible amounts paid for projects under M121
                  
                  
                     FLAT RATE
                  
                  
                     2,52 %
                  
                  
                     EUR
                  
                  
                     – 236 521,00 
                  
                  
                     – 236 521,00 
                  
                  
                     0,00
                  
               
                      
                  
                  
                     Rural Development EAFRD Investment - private beneficiaries
                  
                  
                     2014
                  
                  
                     Ineligible amounts paid for projects under M121
                  
                  
                     FLAT RATE
                  
                  
                     2,52 %
                  
                  
                     EUR
                  
                  
                     – 21 659,14 
                  
                  
                     0,00
                  
                  
                     – 21 659,14 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) Investment - private beneficiaries
                  
                  
                     2015
                  
                  
                     Ineligible amounts paid for projects under M121
                  
                  
                     FLAT RATE
                  
                  
                     2,52 %
                  
                  
                     EUR
                  
                  
                     – 514 365,17 
                  
                  
                     0,00
                  
                  
                     – 514 365,17 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) Investment - private beneficiaries
                  
                  
                     2016
                  
                  
                     Ineligible amounts paid for projects under M121
                  
                  
                     FLAT RATE
                  
                  
                     2,52 %
                  
                  
                     EUR
                  
                  
                     – 514 416,77 
                  
                  
                     0,00
                  
                  
                     – 514 416,77 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) Investment - private beneficiaries
                  
                  
                     2016
                  
                  
                     Ineligible amounts paid for transitional expenditure (follow up: projects under M121)
                  
                  
                     FLAT RATE
                  
                  
                     2,52 %
                  
                  
                     EUR
                  
                  
                     – 107 498,30 
                  
                  
                     0,00
                  
                  
                     – 107 498,30 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) Investment - private beneficiaries
                  
                  
                     2017
                  
                  
                     Ineligible amounts paid for transitional expenditure (follow up: projects under M121)
                  
                  
                     FLAT RATE
                  
                  
                     2,52 %
                  
                  
                     EUR
                  
                  
                     – 164 372,47 
                  
                  
                     0,00
                  
                  
                     – 164 372,47 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total IT:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 16 228 347,29 
                     
                  
                  
                     
                        – 358 153,80 
                     
                  
                  
                     
                        – 15 870 193,49 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        RO
                     
                  
                  
                     Rural Development EAFRD Axis 2 (2007-2013, non area related measures)
                  
                  
                     2014
                  
                  
                     Incorrect payment rates - FY2014 - sub-measure 3a
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 818 013,62 
                  
                  
                     – 15 198,83 
                  
                  
                     – 802 814,79 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 2 (2007-2013, non area related measures)
                  
                  
                     2014
                  
                  
                     Incorrect payment rates - FY2014 - sub-measure 3b
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 4 576 407,63 
                  
                  
                     0,00
                  
                  
                     – 4 576 407,63 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 2 (2007-2013, non area related measures)
                  
                  
                     2014
                  
                  
                     Incorrect payment rates - FY2014 - sub-measure 4b
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 9 560 314,82 
                  
                  
                     – 177 632,27 
                  
                  
                     – 9 382 682,55 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 2 (2007-2013, non area related measures)
                  
                  
                     2014
                  
                  
                     Incorrect payment rates - FY2014 - sub-measure 5a
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 727 302,80 
                  
                  
                     – 32 093,58 
                  
                  
                     – 1 695 209,22 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) measures subject to IACS
                  
                  
                     2015
                  
                  
                     Incorrect payment rates - FY2015 - sub-measure 1a
                  
                  
                     ESTIMATED BY AMOUNT
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 5 533 253,66 
                  
                  
                     0,00
                  
                  
                     – 5 533 253,66 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) measures subject to IACS
                  
                  
                     2015
                  
                  
                     Incorrect payment rates - FY2015 - sub-measure 3a
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 588 178,57 
                  
                  
                     0,00
                  
                  
                     – 1 588 178,57 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) measures subject to IACS
                  
                  
                     2015
                  
                  
                     Incorrect payment rates - FY2015 - sub-measure 3b
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 4 489 089,72 
                  
                  
                     0,00
                  
                  
                     – 4 489 089,72 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) measures subject to IACS
                  
                  
                     2015
                  
                  
                     Incorrect payment rates - FY2015 - sub-measure 4b
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 10 657 012,37 
                  
                  
                     0,00
                  
                  
                     – 10 657 012,37 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) measures subject to IACS
                  
                  
                     2015
                  
                  
                     Incorrect payment rates - FY2015 - sub-measure 5a
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 2 969 317,38 
                  
                  
                     0,00
                  
                  
                     – 2 969 317,38 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) measures subject to IACS
                  
                  
                     2016
                  
                  
                     Incorrect payment rates - FY2016 - sub-measure 1a
                  
                  
                     ESTIMATED BY AMOUNT
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 7 651 592,95 
                  
                  
                     0,00
                  
                  
                     – 7 651 592,95 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) measures subject to IACS
                  
                  
                     2016
                  
                  
                     Incorrect payment rates - FY2016 - sub-measure 3a
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     7 970,40 
                  
                  
                     0,00
                  
                  
                     7 970,40 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) measures subject to IACS
                  
                  
                     2016
                  
                  
                     Incorrect payment rates - FY2016 - sub-measure 3b
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 497,68 
                  
                  
                     0,00
                  
                  
                     – 1 497,68 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) measures subject to IACS
                  
                  
                     2016
                  
                  
                     Incorrect payment rates - FY2016 - sub-measure 4b
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 8 689 604,28 
                  
                  
                     0,00
                  
                  
                     – 8 689 604,28 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) measures subject to IACS
                  
                  
                     2016
                  
                  
                     Incorrect payment rates - FY2016 - sub-measure 5a
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 463 232,49 
                  
                  
                     0,00
                  
                  
                     – 463 232,49 
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2014
                  
                  
                     Known error in EAFRD IACS
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 60 838,46 
                  
                  
                     – 304,19
                  
                  
                     – 60 534,27 
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2014
                  
                  
                     MLE EAFRD NON-IACS
                  
                  
                     ESTIMATED BY AMOUNT
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 13 424 095,76 
                  
                  
                     – 722 370,47 
                  
                  
                     – 12 701 725,29 
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2014
                  
                  
                     MLE EARDF IACS
                  
                  
                     ESTIMATED BY AMOUNT
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 5 447 940,85 
                  
                  
                     – 7 258,11 
                  
                  
                     – 5 440 682,74 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) Measures with flat-rate support
                  
                  
                     2015
                  
                  
                     weakness in a key control
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 100 833,00 
                  
                  
                     0,00
                  
                  
                     – 100 833,00 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) Measures with flat-rate support
                  
                  
                     2016
                  
                  
                     weakness in a key control
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 64 467,00 
                  
                  
                     0,00
                  
                  
                     – 64 467,00 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total RO:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 77 815 022,64 
                     
                  
                  
                     
                        – 954 857,45 
                     
                  
                  
                     
                        – 76 860 165,19 
                     
                  
               
            
         
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        EUR
                     
                  
                  
                     
                        – 150 587 585,19 
                     
                  
                  
                     
                        – 13 093 586,59 
                     
                  
                  
                     
                        – 137 493 998,60 
                     
                  
               
            Budget Item: 05040501
            
         
         
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        FR
                     
                  
                  
                     Rural Development EAFRD Axis 2 (2007-2013, area related measures)
                  
                  
                     2011
                  
                  
                     Reimbursement following judgment in case T-518/15 (audit RD2/2012/005/FR)
                  
                  
                     FLAT RATE
                  
                  
                     10,00 %
                  
                  
                     EUR
                  
                  
                     9 284 320,89 
                  
                  
                     18 568,64 
                  
                  
                     9 265 752,25 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 2 (2007-2013, area related measures)
                  
                  
                     2012
                  
                  
                     Reimbursement following judgment in case T-518/15 (audit RD2/2012/005/FR)
                  
                  
                     FLAT RATE
                  
                  
                     10,00 %
                  
                  
                     EUR
                  
                  
                     17 853 829,20 
                  
                  
                     35 707,65 
                  
                  
                     17 818 121,55 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 2 (2007-2013, area related measures)
                  
                  
                     2013
                  
                  
                     Reimbursement following judgment in case T-518/15 (audit RD2/2012/005/FR)
                  
                  
                     FLAT RATE
                  
                  
                     10,00 %
                  
                  
                     EUR
                  
                  
                     20 063 817,86 
                  
                  
                     40 127,63 
                  
                  
                     20 023 690,23 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total FR:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        47 201 967,95 
                     
                  
                  
                     
                        94 403,92 
                     
                  
                  
                     
                        47 107 564,03 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        RO
                     
                  
                  
                     Rural Development EAFRD (2014-2020) measures subject to IACS
                  
                  
                     2016
                  
                  
                     Financial effect of Commission Decision C(2016)3342 which reduced the interim payments related to the expenditure made in the period between 16 October 2015 and 31 December 2015
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                      
                  
                  
                     – 8 584 818,55 
                  
                  
                     8 584 818,55 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) measures subject to IACS
                  
                  
                     2015
                  
                  
                     Financial effect of Commission Decision C(2016)3342 which reduced the interim payments related to the expenditure made in the period between 1 July 2015 and 15 October 2015
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                      
                  
                  
                     – 2 740 099,09 
                  
                  
                     2 740 099,09 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total RO:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                      
                  
                  
                     
                        – 11 324 917,64 
                     
                  
                  
                     
                        11 324 917,64 
                     
                  
               
            
         
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        EUR
                     
                  
                  
                     
                        47 201 967,95 
                     
                  
                  
                     
                        – 11 230 513,72 
                     
                  
                  
                     
                        58 432 481,67 
                     
                  
               
            Budget Item: 05046001
            
         
         
                     
                        RO
                     
                  
                  
                     Rural Development EAFRD (2014-2020) measures subject to IACS
                  
                  
                     2016
                  
                  
                     Financial effect of Commission Decision C(2017)6061 which suspended the interim payments related to the expenditure made in the period between 1 July 2016 and 15 October 2016
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                      
                  
                  
                     – 5 775 525,93 
                  
                  
                     5 775 525,93 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total RO:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                      
                  
                  
                     
                        – 5 775 525,93 
                     
                  
                  
                     
                        5 775 525,93 
                     
                  
               
            
         
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        EUR
                     
                  
                  
                      
                  
                  
                     
                        – 5 775 525,93 
                     
                  
                  
                     
                        5 775 525,93