CELEX: 32018D1841
Language: en
Date: 2018-11-16 00:00:00
Title: Commission Implementing Decision (EU) 2018/1841 of 16 November 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) 7424)

23.11.2018   
               
               
                  EN
               
               
                  Official Journal of the European Union
               
               
                  L 298/34
               
            
         COMMISSION IMPLEMENTING DECISION (EU) 2018/1841
         of 16 November 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) 7424)
            
         
         (Only the Croatian, Czech, Dutch, English, French, German, Greek, Hungarian, Italian, Polish, Portuguese, Romanian, Slovak, Spanish and Swedish texts are authentic)
         THE EUROPEAN COMMISSION,
         Having regard to the Treaty on the Functioning of the European Union,
         Having regard to 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 21 September 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 Kingdom of Belgium, the Czech Republic, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, Hungary, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Slovak Republic, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland.
         
         
            Done at Brussels, 16 November 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)5554158
      
      
         
            ANNEX
            
               Decision: 58
            
            
               Budget Item: 05040501
               
            
            
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           HU
                        
                     
                     
                        Cross-compliance
                     
                     
                        2010
                     
                     
                        Reimbursement following judgment in case T-505/15
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        12 689,17 
                     
                     
                        0,00
                     
                     
                        12 689,17 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2011
                     
                     
                        Reimbursement following judgment in case T-505/15
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        40 798,58 
                     
                     
                        0,00
                     
                     
                        40 798,58 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total HU:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           53 487,75 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           53 487,75 
                        
                     
                  
               
            
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           EUR
                        
                     
                     
                        53 487,75 
                     
                     
                        0,00
                     
                     
                        53 487,75 
                     
                  
               Budget Item: 05070107
               
            
            
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           CZ
                        
                     
                     
                        Wine - Restructuring
                     
                     
                        2010
                     
                     
                        Reimbursement following judgment in case C-4/17P
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        690 350,42 
                     
                     
                        0,00
                     
                     
                        690 350,42 
                     
                  
                         
                     
                     
                        Wine - Restructuring
                     
                     
                        2011
                     
                     
                        Reimbursement following judgment in case C-4/17P
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        865 307,63 
                     
                     
                        0,00
                     
                     
                        865 307,63 
                     
                  
                         
                     
                     
                        Wine - Restructuring
                     
                     
                        2012
                     
                     
                        Reimbursement following judgment in case C-4/17P
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        567 540,99 
                     
                     
                        0,00
                     
                     
                        567 540,99 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total CZ:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           2 123 199,04 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           2 123 199,04 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           HU
                        
                     
                     
                        Cross-compliance
                     
                     
                        2010
                     
                     
                        Reimbursement following judgment in case T-505/15
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        331 308,92 
                     
                     
                        0,00
                     
                     
                        331 308,92 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2011
                     
                     
                        Reimbursement following judgment in case T-505/15
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        169 536,16 
                     
                     
                        0,00
                     
                     
                        169 536,16 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total HU:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           500 845,08 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           500 845,08 
                        
                     
                  
               
            
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           EUR
                        
                     
                     
                        2 624 044,12 
                     
                     
                        0,00
                     
                     
                        2 624 044,12 
                     
                  
               Budget Item: 6701
               
            
            
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           AT
                        
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        CEB/2017/002/AT export refunds debt management
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 560 013,80 
                     
                     
                        0,00
                     
                     
                        – 560 013,80 
                     
                  
                         
                     
                     
                        Entitlements
                     
                     
                        2016
                     
                     
                        Deficiency regarding active farmer status under Art. 9(2) of R.1307/2013 - BPS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 11 131,04 
                     
                     
                        0,00
                     
                     
                        – 11 131,04 
                     
                  
                         
                     
                     
                        Entitlements
                     
                     
                        2017
                     
                     
                        Deficiency regarding active farmer status under Art. 9(2) of R.1307/2013 - BPS
                     
                     
                        ESTIMATED BY PERCENTAGE
                     
                     
                        0,47 %
                     
                     
                        EUR
                     
                     
                        – 342 311,27 
                     
                     
                        0,00
                     
                     
                        – 342 311,27 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        Deficiency regarding active farmer status under Art. 9(2) of R.1307/2013 - Greening
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 9 144,07 
                     
                     
                        0,00
                     
                     
                        – 9 144,07 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Deficiency regarding active farmer status under Art. 9(2) of R.1307/2013 - Greening & YF
                     
                     
                        ESTIMATED BY PERCENTAGE
                     
                     
                        0,47 %
                     
                     
                        EUR
                     
                     
                        – 161 606,01 
                     
                     
                        0,00
                     
                     
                        – 161 606,01 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Deficiency regarding active farmer status under Art. 9(2) of R.1307/2013 - VCS
                     
                     
                        ESTIMATED BY PERCENTAGE
                     
                     
                        0,47 %
                     
                     
                        EUR
                     
                     
                        – 6 670,62 
                     
                     
                        0,00
                     
                     
                        – 6 670,62 
                     
                  
                         
                     
                     
                        Entitlements
                     
                     
                        2016
                     
                     
                        Value of PE allocated in 2015 too high - Art (26) of R.1307/2013 - Impact on BPS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 153 513,73 
                     
                     
                        0,00
                     
                     
                        – 153 513,73 
                     
                  
                         
                     
                     
                        Entitlements
                     
                     
                        2017
                     
                     
                        Value of PE allocated in 2015 too high - Art (26) of R.1307/2013 - Impact on BPS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 108 909,33 
                     
                     
                        0,00
                     
                     
                        – 108 909,33 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        Value of PE allocated in 2015 too high - Art (26) of R.1307/2013 - Impact on Greening
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 69 228,19 
                     
                     
                        0,00
                     
                     
                        – 69 228,19 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Value of PE allocated in 2015 too high - Art (26) of R.1307/2013 - Impact on Greening
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 49 113,49 
                     
                     
                        0,00
                     
                     
                        – 49 113,49 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total AT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 1 471 641,55 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 1 471 641,55 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           BE
                        
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        Known error
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 146 110,05 
                     
                     
                        0,00
                     
                     
                        – 1 146 110,05 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        MLE EAGF IACS for FY 2016
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 503 815,42 
                     
                     
                        0,00
                     
                     
                        – 503 815,42 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        MLE EAGF NON-IACS for FY 2016
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 24 246,22 
                     
                     
                        0,00
                     
                     
                        – 24 246,22 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total BE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 1 674 171,69 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 1 674 171,69 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           DE
                        
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        EAGF - audit case no 24
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 130,09
                     
                     
                        0,00
                     
                     
                        – 130,09
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        EAGF - audit case no 31
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 169,23
                     
                     
                        0,00
                     
                     
                        – 169,23
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        EAGF - audit case no 4
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 413,58
                     
                     
                        0,00
                     
                     
                        – 413,58
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total DE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 712,90
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 712,90
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           ES
                        
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        EAGF random errors
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 15 926,15 
                     
                     
                        0,00
                     
                     
                        – 15 926,15 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        Known error EAGF
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 51,52
                     
                     
                        0,00
                     
                     
                        – 51,52
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        Late classical controls - claim year 2015
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 28 661,51 
                     
                     
                        0,00
                     
                     
                        – 28 661,51 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        Random errors EAGF
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 155 560,07 
                     
                     
                        0,00
                     
                     
                        – 155 560,07 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        Risk based sample - CwRS CY2015
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 194 370,47 
                     
                     
                        0,00
                     
                     
                        – 194 370,47 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Risk based sample - CwRS CY2016
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 131 651,65 
                     
                     
                        0,00
                     
                     
                        – 131 651,65 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total ES:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 526 221,37 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 526 221,37 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           FR
                        
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2016
                     
                     
                        CY 2015 - Measure 7, 30 and 24
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 6 287 259,89 
                     
                     
                        0,00
                     
                     
                        – 6 287 259,89 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        CY 2016 - VCS M30
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 31 114,24 
                     
                     
                        0,00
                     
                     
                        – 31 114,24 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        CY 2016 - VCS M7
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 28 400 982,41 
                     
                     
                        0,00
                     
                     
                        – 28 400 982,41 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2014
                     
                     
                        DP (SMR 1, 2, 5 not checked)
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        – 15 559 062,85 
                     
                     
                        – 403 995,73 
                     
                     
                        – 15 155 067,12 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2013
                     
                     
                        Wine (SMR 1, 2, 5 not checked)
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        – 146 334,72 
                     
                     
                        0,00
                     
                     
                        – 146 334,72 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total FR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 50 424 754,11 
                        
                     
                     
                        
                           – 403 995,73 
                        
                     
                     
                        
                           – 50 020 758,38 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           GB
                        
                     
                     
                        Cross-compliance
                     
                     
                        2015
                     
                     
                        DP - CY 2014 - Deficient OTSC
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        – 3 864 246,24 
                     
                     
                        – 77 151,09 
                     
                     
                        – 3 787 095,15 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2016
                     
                     
                        DP - CY 2015 - Deficient OTSC
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        – 3 820 007,23 
                     
                     
                        – 1 269 622,79 
                     
                     
                        – 2 550 384,44 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        DP CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        – 3 881 716,38 
                     
                     
                        – 1 261 994,04 
                     
                     
                        – 2 619 722,34 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total GB:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 11 565 969,85 
                        
                     
                     
                        
                           – 2 608 767,92 
                        
                     
                     
                        
                           – 8 957 201,93 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           GR
                        
                     
                     
                        Entitlements
                     
                     
                        2017
                     
                     
                        Active farmer requirement - connected companies - CY 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 19 734,00 
                     
                     
                        0,00
                     
                     
                        – 19 734,00 
                     
                  
                         
                     
                     
                        Entitlements
                     
                     
                        2016
                     
                     
                        CY 2015 - farmers receiving PE from NR on the basis of area leased in 2010 - BPS
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        – 45 625,62 
                     
                     
                        0,00
                     
                     
                        – 45 625,62 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        CY 2015 - Farmers receiving PE from NR on the basis of area leased in 2010 - GREENING
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        – 21 809,05 
                     
                     
                        0,00
                     
                     
                        – 21 809,05 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        CY 2015 - Farmers receiving PE from NR on the basis of area leased in 2010 - YF
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        – 1 147,73 
                     
                     
                        0,00
                     
                     
                        – 1 147,73 
                     
                  
                         
                     
                     
                        Entitlements
                     
                     
                        2016
                     
                     
                        CY 2015 - Farmers who did not declare sufficient eligible area for conversion - BPS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 23 681,89 
                     
                     
                        0,00
                     
                     
                        – 23 681,89 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        CY 2015 - Farmers who did not declare sufficient eligible land for conversion - GREENING
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 11 319,95 
                     
                     
                        0,00
                     
                     
                        – 11 319,95 
                     
                  
                         
                     
                     
                        Entitlements
                     
                     
                        2017
                     
                     
                        CY 2016 - Farmers receiving PE from NR on the basis of area leased in 2010 - BPS
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        – 47 341,78 
                     
                     
                        0,00
                     
                     
                        – 47 341,78 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        CY 2016 - Farmers receiving PE from NR on the basis of area leased in 2010 - GREENING
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        – 23 339,50 
                     
                     
                        0,00
                     
                     
                        – 23 339,50 
                     
                  
                         
                     
                     
                        Entitlements
                     
                     
                        2017
                     
                     
                        CY 2016 - Farmers who did not declare sufficient eligible land for conversion - BPS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 19 336,09 
                     
                     
                        0,00
                     
                     
                        – 19 336,09 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        CY 2016 - Farmers who did not declare sufficient eligible land for conversion - GREENING
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 9 532,69 
                     
                     
                        0,00
                     
                     
                        – 9 532,69 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        Weaknesses in LPIS Update
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        – 12 342 563,07 
                     
                     
                        0,00
                     
                     
                        – 12 342 563,07 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Weaknesses in LPIS Update
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        – 12 060 282,13 
                     
                     
                        0,00
                     
                     
                        – 12 060 282,13 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Weakness in Greening controls
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 385,10
                     
                     
                        – 134,79
                     
                     
                        – 250,31
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        Weakness in the OTSC control of parcels BPS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 541 695,17 
                     
                     
                        – 189 593,31 
                     
                     
                        – 352 101,86 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Weakness in the OTSC control of parcels BPS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 148 063,37 
                     
                     
                        – 51 822,18 
                     
                     
                        – 96 241,19 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total GR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 25 315 857,14 
                        
                     
                     
                        
                           – 241 550,28 
                        
                     
                     
                        
                           – 25 074 306,86 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           HR
                        
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2016
                     
                     
                        Errors identified by the CB in the context of financial clearance (EAGF)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 106,70
                     
                     
                        0,00
                     
                     
                        – 106,70
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total HR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 106,70
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 106,70
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           HU
                        
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        EAGF - Financial error
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 354 521,31 
                     
                     
                        0,00
                     
                     
                        – 354 521,31 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2014
                     
                     
                        EAGF - Known error (FY2014)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 411 055,08 
                     
                     
                        0,00
                     
                     
                        – 411 055,08 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2015
                     
                     
                        EAGF - Known error (FY2015)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 229 160,00 
                     
                     
                        0,00
                     
                     
                        – 229 160,00 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total HU:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 994 736,39 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 994 736,39 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           IT
                        
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        Known errors for EAGF identified by the CB
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 58 736,48 
                     
                     
                        0,00
                     
                     
                        – 58 736,48 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total IT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 58 736,48 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 58 736,48 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           PL
                        
                     
                     
                        Fruit and Vegetables - Exceptional support measures
                     
                     
                        2015
                     
                     
                        Deficiency 1 in the checks to establish eligibility of the aid (key control): aid paid directly to PO members
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 862 313,80 
                     
                     
                        0,00
                     
                     
                        – 862 313,80 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Exceptional support measures
                     
                     
                        2016
                     
                     
                        Deficiency 1 in the checks to establish eligibility of the aid (key control): aid paid directly to PO members
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 626 391,41 
                     
                     
                        0,00
                     
                     
                        – 626 391,41 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Exceptional support measures
                     
                     
                        2015
                     
                     
                        Deficiency 2 in the checks to establish eligibility of the aid (key control): change of operation after notification. R. 932.2014 only.
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 225 249,40 
                     
                     
                        0,00
                     
                     
                        – 1 225 249,40 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Pre-recognised Producer Groups
                     
                     
                        2015
                     
                     
                        Known error in the EAGF non-IACS population
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 20 800 842,75 
                     
                     
                        – 20 800 842,75 
                     
                     
                        0,00
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total PL:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 23 514 797,36 
                        
                     
                     
                        
                           – 20 800 842,75 
                        
                     
                     
                        
                           – 2 713 954,61 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           PT
                        
                     
                     
                        Cross-compliance
                     
                     
                        2014
                     
                     
                        DP - CY 2013 - Deficient checks of SMRs 2, 7, 8, 9, 11, 12, 16-18 - Missing GAEC ‘Crop rotation’ - Tolerances and leniency of the sanctioning system
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 378 534,63 
                     
                     
                        – 1 984,14 
                     
                     
                        – 376 550,49 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2015
                     
                     
                        DP - CY 2014 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Missing GAEC ‘Crop rotation’ - Tolerances and leniency of the sanctioning system
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 3 117 345,35 
                     
                     
                        – 103 874,64 
                     
                     
                        – 3 013 470,71 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2016
                     
                     
                        DP - CY 2015 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Tolerances and leniency of the sanctioning system
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 3 042 569,54 
                     
                     
                        – 78 338,31 
                     
                     
                        – 2 964 231,23 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        DP - CY 2016 - Tolerances and leniency of the sanctioning system
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 152 766,08 
                     
                     
                        0,00
                     
                     
                        – 152 766,08 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2014
                     
                     
                        Wine - CY 2015 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Tolerances and leniency of the sanctioning system
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 215 486,92 
                     
                     
                        – 4 309,74 
                     
                     
                        – 211 177,18 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2015
                     
                     
                        Wine - CY 2015 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Tolerances and leniency of the sanctioning system
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 35 761,53 
                     
                     
                        – 715,23
                     
                     
                        – 35 046,30 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total PT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 6 942 464,05 
                        
                     
                     
                        
                           – 189 222,06 
                        
                     
                     
                        
                           – 6 753 241,99 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           SE
                        
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2015
                     
                     
                        Absence and one off
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 219 136,75 
                     
                     
                        – 36 866,25 
                     
                     
                        – 182 270,50 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2015
                     
                     
                        Absence and one off
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 737 325,02 
                     
                     
                        0,00
                     
                     
                        – 737 325,02 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2016
                     
                     
                        Absence and one off
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 235 899,86 
                     
                     
                        – 36 510,52 
                     
                     
                        – 199 389,34 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2016
                     
                     
                        Absence and one off
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 730 210,41 
                     
                     
                        0,00
                     
                     
                        – 730 210,41 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2017
                     
                     
                        Absence and one off
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 138 560,74 
                     
                     
                        – 4 203,58 
                     
                     
                        – 134 357,16 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2017
                     
                     
                        Absence and one off
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 84 071,64 
                     
                     
                        0,00
                     
                     
                        – 84 071,64 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total SE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 2 145 204,42 
                        
                     
                     
                        
                           – 77 580,35 
                        
                     
                     
                        
                           – 2 067 624,07 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           SK
                        
                     
                     
                        Cross-compliance
                     
                     
                        2015
                     
                     
                        DP - CY 2014 - Deficient scope of checks of GAEC 5
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 14 259,15 
                     
                     
                        – 42,85
                     
                     
                        – 14 216,30 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2015
                     
                     
                        DP - CY 2014 - Leniency of the sanctioning system
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 063 858,34 
                     
                     
                        0,00
                     
                     
                        – 1 063 858,34 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2016
                     
                     
                        DP - CY 2015 - Deficient scope of checks of GAEC 5
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 5 536,83 
                     
                     
                        – 38,61
                     
                     
                        – 5 498,22 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2016
                     
                     
                        DP - CY 2015 - Leniency of the sanctioning system
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 176 670,25 
                     
                     
                        0,00
                     
                     
                        – 1 176 670,25 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        DP - CY 2016 - Deficient scope of checks of GAEC 5
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 9 990,33 
                     
                     
                        – 87,11
                     
                     
                        – 9 903,22 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        DP - CY 2016 - Leniency of the sanctioning system
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 407 765,37 
                     
                     
                        0,00
                     
                     
                        – 1 407 765,37 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total SK:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 3 678 080,27 
                        
                     
                     
                        
                           – 168,57
                        
                     
                     
                        
                           – 3 677 911,70 
                        
                     
                  
               
            
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           EUR
                        
                     
                     
                        – 128 313 454,28 
                     
                     
                        – 24 322 127,66 
                     
                     
                        – 103 991 326,62 
                     
                  
               Budget Item: 6711
               
            
            
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           AT
                        
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2016
                     
                     
                        Deficiency regarding active farmer status under Art. 9(2) of R.1307/2013 - EAFRD
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 7 474,30 
                     
                     
                        0,00
                     
                     
                        – 7 474,30 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2017
                     
                     
                        Deficiency regarding active farmer status under Art. 9(2) of R.1307/2013 - EAFRD
                     
                     
                        ESTIMATED BY PERCENTAGE
                     
                     
                        0,47 %
                     
                     
                        EUR
                     
                     
                        – 201 955,26 
                     
                     
                        0,00
                     
                     
                        – 201 955,26 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total AT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 209 429,56 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 209 429,56 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           BE
                        
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        Known error EARDF for FY 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 630 956,00 
                     
                     
                        0,00
                     
                     
                        – 630 956,00 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        MLE EARDF IACS FOR FY 2016
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 24 973,87 
                     
                     
                        0,00
                     
                     
                        – 24 973,87 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        MLE EARDF NON-IACS FOR FY 2016
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 430,80
                     
                     
                        0,00
                     
                     
                        – 430,80
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total BE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 656 360,67 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 656 360,67 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           DE
                        
                     
                     
                        Rural Development EAFRD Axis 4 LEADER (2007-2013)
                     
                     
                        2013
                     
                     
                        1a-Individual error in public procurement (File 2) - Calculated correction (10 %)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 981,31
                     
                     
                        0,00
                     
                     
                        – 981,31
                     
                  
                         
                     
                     
                        Rural Development EAFRD Axis 4 LEADER (2007-2013)
                     
                     
                        2014
                     
                     
                        1a-Individual error in public procurement (File 2) - Calculated correction (10 %)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 552,36 
                     
                     
                        0,00
                     
                     
                        – 1 552,36 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2015
                     
                     
                        1b-Individual error in public procurement (File 2) - Calculated correction (10 %)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 672,70 
                     
                     
                        0,00
                     
                     
                        – 1 672,70 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Axis 4 LEADER (2007-2013)
                     
                     
                        2010
                     
                     
                        2a-Individual error in public procurement (File 7) - Calculated correction (10 %)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 2 568,80 
                     
                     
                        0,00
                     
                     
                        – 2 568,80 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Axis 4 LEADER (2007-2013)
                     
                     
                        2011
                     
                     
                        2a-Individual error in public procurement (File 7) - Calculated correction (10 %)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 2 115,88 
                     
                     
                        0,00
                     
                     
                        – 2 115,88 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Axis 4 LEADER (2007-2013)
                     
                     
                        2012
                     
                     
                        2a-Individual error in public procurement (File 7) - Calculated correction (10 %)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 902,46
                     
                     
                        0,00
                     
                     
                        – 902,46
                     
                  
                         
                     
                     
                        Rural Development EAFRD Axis 4 LEADER (2007-2013)
                     
                     
                        2013
                     
                     
                        2a-Individual error in public procurement (File 7) - Calculated correction (10 %)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 902,46
                     
                     
                        0,00
                     
                     
                        – 902,46
                     
                  
                         
                     
                     
                        Rural Development EAFRD Axis 4 LEADER (2007-2013)
                     
                     
                        2014
                     
                     
                        2a-Individual error in public procurement (File 7) - Calculated correction (10 %)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 216,80 
                     
                     
                        0,00
                     
                     
                        – 1 216,80 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2015
                     
                     
                        2a-Individual error in public procurement (File 7) - Calculated correction (10 %)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 401,01 
                     
                     
                        0,00
                     
                     
                        – 1 401,01 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Axis 4 LEADER (2007-2013)
                     
                     
                        2014
                     
                     
                        3a-Deficiencies in administrative checks on public procurement
                     
                     
                        FLAT RATE
                     
                     
                        3,00 %
                     
                     
                        EUR
                     
                     
                        – 69 095,14 
                     
                     
                        0,00
                     
                     
                        – 69 095,14 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2015
                     
                     
                        3b-Deficiencies in administrative checks on public procurement
                     
                     
                        FLAT RATE
                     
                     
                        3,00 %
                     
                     
                        EUR
                     
                     
                        – 559 669,26 
                     
                     
                        – 1 557,83 
                     
                     
                        – 558 111,43 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2016
                     
                     
                        3b-Deficiencies in administrative checks on public procurement
                     
                     
                        FLAT RATE
                     
                     
                        3,00 %
                     
                     
                        EUR
                     
                     
                        – 365 056,56 
                     
                     
                        – 6 266,59 
                     
                     
                        – 358 789,97 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        EAFRD IACS - audit case no 11
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 607,28
                     
                     
                        0,00
                     
                     
                        – 607,28
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        EAFRD IACS - audit case no 129
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 16 831,09 
                     
                     
                        0,00
                     
                     
                        – 16 831,09 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        EAFRD IACS - audit case no 6
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 477,71
                     
                     
                        0,00
                     
                     
                        – 477,71
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        EAFRD IACS - audit case no 71
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 119,73
                     
                     
                        0,00
                     
                     
                        – 119,73
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        EAFRD non-IACS - audit case no 2
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 35 831,00 
                     
                     
                        0,00
                     
                     
                        – 35 831,00 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        EAFRD non-IACS - audit case no 27
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 4 396,50 
                     
                     
                        0,00
                     
                     
                        – 4 396,50 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        EAFRD non-IACS - audit case no 34
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 432,51 
                     
                     
                        0,00
                     
                     
                        – 1 432,51 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        EAFRD non-IACS - audit case no 43
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 23 887,00 
                     
                     
                        0,00
                     
                     
                        – 23 887,00 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        EAFRD non-IACS - audit case no 51
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 848,29
                     
                     
                        0,00
                     
                     
                        – 848,29
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total DE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 1 091 565,85 
                        
                     
                     
                        
                           – 7 824,42 
                        
                     
                     
                        
                           – 1 083 741,43 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           ES
                        
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2016
                     
                     
                        Deficiencies in checks of the reasonableness of the costs for M123 (FY2016 transitional)
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 2 229,43 
                     
                     
                        0,00
                     
                     
                        – 2 229,43 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2015
                     
                     
                        Deficiencies in the evaluation of the reasonableness of the costs for M123 (FY 2015)
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 126 999,41 
                     
                     
                        0,00
                     
                     
                        – 126 999,41 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2015
                     
                     
                        Deficiencies in the evaluation of the reasonableness of the costs for M123 (FY2016)
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 17 905,78 
                     
                     
                        0,00
                     
                     
                        – 17 905,78 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        EAFRD known errors
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 46 723,27 
                     
                     
                        0,00
                     
                     
                        – 46 723,27 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2016
                     
                     
                        Insufficient quality of expost checks (M121)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 33 740,92 
                     
                     
                        0,00
                     
                     
                        – 33 740,92 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        Known errors for EAFRD - EUR 56 200,38 
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 56 200,38 
                     
                     
                        0,00
                     
                     
                        – 56 200,38 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        MLE for EAFRD EUR 17 124,08 
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 17 124,08 
                     
                     
                        0,00
                     
                     
                        – 17 124,08 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        random errors EAFRD
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 2 390,50 
                     
                     
                        0,00
                     
                     
                        – 2 390,50 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2015
                     
                     
                        Verfication of the payment claim
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 91 814,57 
                     
                     
                        0,00
                     
                     
                        – 91 814,57 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total ES:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 395 128,34 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 395 128,34 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           FR
                        
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        CEB/2017/046/FR - extrapolated error in EAFRD
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 768,57 
                     
                     
                        0,00
                     
                     
                        – 1 768,57 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        CEB/2017/046/FR - known errors in EAFRD
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 27 977,00 
                     
                     
                        0,00
                     
                     
                        – 27 977,00 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2013
                     
                     
                        RD (SMR 1, 2, 5 not checked)
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        – 532 897,40 
                     
                     
                        – 489 608,41 
                     
                     
                        – 43 288,99 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2014
                     
                     
                        RD (SMR 1, 2, 5 not checked)
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        – 668 690,92 
                     
                     
                        0,00
                     
                     
                        – 668 690,92 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total FR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 1 231 333,89 
                        
                     
                     
                        
                           – 489 608,41 
                        
                     
                     
                        
                           – 741 725,48 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           GB
                        
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2015
                     
                     
                        Lack of audit trail in relation to in-situ visits - FY2015 - Measure 216
                     
                     
                        FLAT RATE
                     
                     
                        3,00 %
                     
                     
                        EUR
                     
                     
                        – 10 380,46 
                     
                     
                        0,00
                     
                     
                        – 10 380,46 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2015
                     
                     
                        Lack of audit trail in relation to in-situ visits - FY2015 - Measure 221.
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        – 13 254,64 
                     
                     
                        0,00
                     
                     
                        – 13 254,64 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2015
                     
                     
                        Lack of audit trail in relation to in-situ visits - FY2015 - Measure 227.
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        – 148 643,71 
                     
                     
                        0,00
                     
                     
                        – 148 643,71 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2016
                     
                     
                        Lack of audit trail in relation to in-situ visits - FY2016 - Measure 216 paid under M04 of the new programming period.
                     
                     
                        FLAT RATE
                     
                     
                        3,00 %
                     
                     
                        EUR
                     
                     
                        – 7 565,26 
                     
                     
                        0,00
                     
                     
                        – 7 565,26 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2017
                     
                     
                        Lack of audit trail in relation to in-situ-visits - FY2017 - Measure 216 paid under M04 of the new programming period.
                     
                     
                        FLAT RATE
                     
                     
                        3,00 %
                     
                     
                        EUR
                     
                     
                        – 726,75
                     
                     
                        0,00
                     
                     
                        – 726,75
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2016
                     
                     
                        M10: Lack of systematic cross-checks against animal databases to assess the requirement on livestock density and lack of livestock assessment on the spot - CY2015
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        – 476 492,21 
                     
                     
                        0,00
                     
                     
                        – 476 492,21 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2016
                     
                     
                        M14: Lack of systematic cross-checks against animal databases to assess the requirement on livestock density, lack of livestock assessment on the spot and penalty system not compliant - CY2015
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        – 20 700,00 
                     
                     
                        0,00
                     
                     
                        – 20 700,00 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2016
                     
                     
                        M221/M08: Lack of administrative check regarding the income-foregone payments - CY2015
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        – 23 435,00 
                     
                     
                        0,00
                     
                     
                        – 23 435,00 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2017
                     
                     
                        M221/M08: Lack of administrative check regarding the income-foregone payments CY2016
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        – 23 435,00 
                     
                     
                        0,00
                     
                     
                        – 23 435,00 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2014
                     
                     
                        RD - CY 2014 - Deficient OTSC
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        – 501 789,15 
                     
                     
                        0,00
                     
                     
                        – 501 789,15 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2015
                     
                     
                        RD - CY 2014 - Deficient OTSC
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        – 397 720,77 
                     
                     
                        0,00
                     
                     
                        – 397 720,77 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2015
                     
                     
                        RD - CY 2015 - Deficient OTSC
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        – 253 812,96 
                     
                     
                        – 257,81
                     
                     
                        – 253 555,15 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2016
                     
                     
                        RD - CY 2015 - Deficient OTSC
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        – 410 094,33 
                     
                     
                        0,00
                     
                     
                        – 410 094,33 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2015
                     
                     
                        Self-declaration for payments including VAT - FY2015 - Measure 216.
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 88 233,89 
                     
                     
                        0,00
                     
                     
                        – 88 233,89 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total GB:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 2 376 284,13 
                        
                     
                     
                        
                           – 257,81
                        
                     
                     
                        
                           – 2 376 026,32 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           GR
                        
                     
                     
                        Rural Development EAFRD Axis 2 (2007-2013, area related measures)
                     
                     
                        2009
                     
                     
                        LPIS weakness
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 2 397 552,06 
                     
                     
                        0,00
                     
                     
                        – 2 397 552,06 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Axis 2 (2007-2013, area related measures)
                     
                     
                        2010
                     
                     
                        LPIS weakness
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 805 546,96 
                     
                     
                        0,00
                     
                     
                        – 805 546,96 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total GR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 3 203 099,02 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 3 203 099,02 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        HR
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2016
                     
                     
                        Appropriate checks to ensure that application fulfil all eligibility criteria as laid down in the EU legislation and in the RDP of the Member State or region (M10 - M11 - CY2015 and 2016 - FY2016)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 101 099,73 
                     
                     
                        – 45 886,85 
                     
                     
                        – 55 212,88 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2016
                     
                     
                        Known error detected by CB in the context of financial clearance (EAFRD IACS)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 53 125,78 
                     
                     
                        0,00
                     
                     
                        – 53 125,78 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total HR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 154 225,51 
                        
                     
                     
                        
                           – 45 886,85 
                        
                     
                     
                        
                           – 108 338,66 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           HU
                        
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        EAFRD - Financial error
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 50,02
                     
                     
                        0,00
                     
                     
                        – 50,02
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        EAFRD - Known error
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 419 402,55 
                     
                     
                        0,00
                     
                     
                        – 419 402,55 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2015
                     
                     
                        Incompliances with respect to the public procurement rules
                     
                     
                        ESTIMATED BY PERCENTAGE
                     
                     
                        0,10 %
                     
                     
                        EUR
                     
                     
                        – 2 117,92 
                     
                     
                        – 2 117,92 
                     
                     
                        0,00
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2015
                     
                     
                        Incompliances with respect to the public procurement rules
                     
                     
                        ESTIMATED BY PERCENTAGE
                     
                     
                        0,10 %
                     
                     
                        EUR
                     
                     
                        – 15 280,22 
                     
                     
                        – 15 280,22 
                     
                     
                        0,00
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2015
                     
                     
                        Incompliances with respect to the public procurement rules
                     
                     
                        ESTIMATED BY PERCENTAGE
                     
                     
                        0,10 %
                     
                     
                        EUR
                     
                     
                        – 12 762,94 
                     
                     
                        – 12 762,94 
                     
                     
                        0,00
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2016
                     
                     
                        Incompliances with respect to the public procurement rules
                     
                     
                        ESTIMATED BY PERCENTAGE
                     
                     
                        0,10 %
                     
                     
                        EUR
                     
                     
                        – 846,96
                     
                     
                        – 838,29
                     
                     
                        – 8,67
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2016
                     
                     
                        Incompliances with respect to the public procurement rules
                     
                     
                        ESTIMATED BY PERCENTAGE
                     
                     
                        0,10 %
                     
                     
                        EUR
                     
                     
                        – 68 740,57 
                     
                     
                        – 11 603,59 
                     
                     
                        – 57 136,98 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2016
                     
                     
                        Incompliances with respect to the public procurement rules
                     
                     
                        ESTIMATED BY PERCENTAGE
                     
                     
                        0,10 %
                     
                     
                        EUR
                     
                     
                        – 15 242,66 
                     
                     
                        – 3 610,66 
                     
                     
                        – 11 632,00 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2017
                     
                     
                        Incompliances with respect to the public procurement rules
                     
                     
                        ESTIMATED BY PERCENTAGE
                     
                     
                        0,10 %
                     
                     
                        EUR
                     
                     
                        – 179,34
                     
                     
                        0,00
                     
                     
                        – 179,34
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2017
                     
                     
                        Incompliances with respect to the public procurement rules
                     
                     
                        ESTIMATED BY PERCENTAGE
                     
                     
                        0,10 %
                     
                     
                        EUR
                     
                     
                        – 249,97
                     
                     
                        0,00
                     
                     
                        – 249,97
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2017
                     
                     
                        Incompliances with respect to the public procurement rules
                     
                     
                        ESTIMATED BY PERCENTAGE
                     
                     
                        0,10 %
                     
                     
                        EUR
                     
                     
                        – 22,75
                     
                     
                        0,00
                     
                     
                        – 22,75
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total HU:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 534 895,90 
                        
                     
                     
                        
                           – 46 213,62 
                        
                     
                     
                        
                           – 488 682,28 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        IE
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        FINANCIAL ERRORS DETECTED BY THE CB
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 289 762,08 
                     
                     
                        0,00
                     
                     
                        – 289 762,08 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total IE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 289 762,08 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 289 762,08 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           IT
                        
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2016
                     
                     
                        Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 10 - Operation 10.1.1.
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        – 16 181,19 
                     
                     
                        0,00
                     
                     
                        – 16 181,19 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2017
                     
                     
                        Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 10 - Operation 10.1.1.
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        – 15 722,34 
                     
                     
                        0,00
                     
                     
                        – 15 722,34 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2016
                     
                     
                        Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 10 - Operation 10.1.2.
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        – 11 965,46 
                     
                     
                        0,00
                     
                     
                        – 11 965,46 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2017
                     
                     
                        Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 10 - Operation 10.1.2.
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        – 11 626,16 
                     
                     
                        0,00
                     
                     
                        – 11 626,16 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2016
                     
                     
                        Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 10 - Operation 10.1.3.
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        – 2 414,45 
                     
                     
                        0,00
                     
                     
                        – 2 414,45 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2017
                     
                     
                        Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 10 - Operation 10.1.3.
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        – 2 345,98 
                     
                     
                        0,00
                     
                     
                        – 2 345,98 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2016
                     
                     
                        Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 11 - Operation 11.1.1.
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        0,00
                     
                     
                        0,00
                     
                     
                        0,00
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2017
                     
                     
                        Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 11 - Operation 11.1.1.
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        – 806,75
                     
                     
                        0,00
                     
                     
                        – 806,75
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2016
                     
                     
                        Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 11 - Operation 11.2.1.
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        0,00
                     
                     
                        0,00
                     
                     
                        0,00
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2017
                     
                     
                        Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 11 - Operation 11.2.1.
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        – 1 666,15 
                     
                     
                        0,00
                     
                     
                        – 1 666,15 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2016
                     
                     
                        Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 13 - Operation 13.1.1.
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        – 56 267,29 
                     
                     
                        0,00
                     
                     
                        – 56 267,29 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2017
                     
                     
                        Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 13 - Operation 13.1.1.
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        – 26 678,19 
                     
                     
                        0,00
                     
                     
                        – 26 678,19 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total IT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 145 673,96 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 145 673,96 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           PL
                        
                     
                     
                        Certification
                     
                     
                        2015
                     
                     
                        Financial errors in the EAFRD non-IACS population
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 10 244,55 
                     
                     
                        0,00
                     
                     
                        – 10 244,55 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total PL:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 10 244,55 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 10 244,55 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           PT
                        
                     
                     
                        Rural Development EAFRD Axis 4 LEADER (2007-2013)
                     
                     
                        2014
                     
                     
                        1-Measure 413 (sub-measures 311, 312, 313): ineligible costs for jobs to be created/maintained
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 467 842,77 
                     
                     
                        0,00
                     
                     
                        – 467 842,77 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2015
                     
                     
                        1-Measure 413 (sub-measures 311, 312, 313): ineligible costs for jobs to be created/maintained
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 212 190,33 
                     
                     
                        0,00
                     
                     
                        – 1 212 190,33 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2016
                     
                     
                        1-Measure 413 (sub-measures 311, 312, 313): ineligible costs for jobs to be created/maintained
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 94 360,25 
                     
                     
                        0,00
                     
                     
                        – 94 360,25 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Axis 4 LEADER (2007-2013)
                     
                     
                        2014
                     
                     
                        2-Measure 413 (sub-measures 311, 312, 313, 323): deficiencies in checks on the reasonableness of costs
                     
                     
                        FLAT RATE
                     
                     
                        100,00 %
                     
                     
                        EUR
                     
                     
                        – 301 512,95 
                     
                     
                        0,00
                     
                     
                        – 301 512,95 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2015
                     
                     
                        2-Measure 413 (sub-measures 311, 312, 313, 323): deficiencies in checks on the reasonableness of costs
                     
                     
                        FLAT RATE
                     
                     
                        100,00 %
                     
                     
                        EUR
                     
                     
                        – 248 459,07 
                     
                     
                        0,00
                     
                     
                        – 248 459,07 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2016
                     
                     
                        2-Measure 413 (sub-measures 311, 312, 313, 323): deficiencies in checks on the reasonableness of costs
                     
                     
                        FLAT RATE
                     
                     
                        100,00 %
                     
                     
                        EUR
                     
                     
                        – 57 404,70 
                     
                     
                        0,00
                     
                     
                        – 57 404,70 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2015
                     
                     
                        Clearance of accounts decision for financial year 2015 and Clearance of EAFRD accounts decision related to the last execution year (16.10.2014-31.12.2015) in respect of the 2007-2013 programming period.
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 15 000,61 
                     
                     
                        0,00
                     
                     
                        – 15 000,61 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2014
                     
                     
                        correction RD CY 2013
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        10 380,28 
                     
                     
                        0,00
                     
                     
                        10 380,28 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2014
                     
                     
                        correction RD CY 2014
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        22 589,96 
                     
                     
                        0,00
                     
                     
                        22 589,96 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2015
                     
                     
                        correction RD CY 2014
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        98 204,04 
                     
                     
                        0,00
                     
                     
                        98 204,04 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2015
                     
                     
                        correction RD CY 2015
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        33 486,89 
                     
                     
                        0,00
                     
                     
                        33 486,89 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2016
                     
                     
                        correction RD CY 2015
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        90 178,07 
                     
                     
                        0,00
                     
                     
                        90 178,07 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        EAFRD - Clearance of accounts decision related to the last execution year (Q5 - 16.10.2014-31.12.2015) in respect of the 2007-2013 programming period.
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 3 041 420,01 
                     
                     
                        – 9 024,71 
                     
                     
                        – 3 032 395,30 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2015
                     
                     
                        Expenditure declared in the last execution year for Rural Development measure 511 which was not declared in the financial year when the actual payment was made
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 939 516,00 
                     
                     
                        0,00
                     
                     
                        – 939 516,00 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        Extrapolated error for the 5th quarter (Q5 - 16.10.2015-31.12.2015) of the last execution year for the EAFRD non-IACS population (EUR 63 248,59 )
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 63 248,59 
                     
                     
                        – 21 747,68 
                     
                     
                        – 41 500,91 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2014
                     
                     
                        RD - CY 2013 - Deficient checks of SMRs 2, 7, 8, 9, 11, 12, 16-18 - Missing GAEC ‘Crop rotation’ - Tolerances and leniency of the sanctioning system
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 129 966,15 
                     
                     
                        0,00
                     
                     
                        – 129 966,15 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2014
                     
                     
                        RD - CY 2014 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Missing GAEC ‘Crop rotation’ - Tolerances and leniency of the sanctioning system
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 204 951,05 
                     
                     
                        0,00
                     
                     
                        – 204 951,05 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2015
                     
                     
                        RD - CY 2014 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Missing GAEC ‘Crop rotation’ - Tolerances and leniency of the sanctioning system
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 220 275,94 
                     
                     
                        – 881,07
                     
                     
                        – 219 394,87 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2015
                     
                     
                        RD - CY 2015 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Tolerances and leniency of the sanctioning system
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 24 809,88 
                     
                     
                        – 164,16
                     
                     
                        – 24 645,72 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2016
                     
                     
                        RD - CY 2015 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Tolerances and leniency of the sanctioning system
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 1 626 056,75 
                     
                     
                        0,00
                     
                     
                        – 1 626 056,75 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2015
                     
                     
                        The MLE for Q1-Q4 EAFRD population
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 2 849 591,00 
                     
                     
                        – 257 376,75 
                     
                     
                        – 2 592 214,25 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total PT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 11 241 766,81 
                        
                     
                     
                        
                           – 289 194,37 
                        
                     
                     
                        
                           – 10 952 572,44 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           RO
                        
                     
                     
                        Rural Development EAFRD Investment - public beneficiaries
                     
                     
                        2014
                     
                     
                        Several non-compliances with the legal framework on Public Procurement
                     
                     
                        ESTIMATED BY PERCENTAGE
                     
                     
                        2,44 %
                     
                     
                        EUR
                     
                     
                        – 3 923 959,54 
                     
                     
                        0,00
                     
                     
                        – 3 923 959,54 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2015
                     
                     
                        Several non-compliances with the legal framework on Public Procurement
                     
                     
                        ESTIMATED BY PERCENTAGE
                     
                     
                        2,44 %
                     
                     
                        EUR
                     
                     
                        – 3 280 175,58 
                     
                     
                        0,00
                     
                     
                        – 3 280 175,58 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2015
                     
                     
                        Several non-compliances with the legal framework on Public Procurement
                     
                     
                        ESTIMATED BY PERCENTAGE
                     
                     
                        2,44 %
                     
                     
                        EUR
                     
                     
                        – 2 755 091,05 
                     
                     
                        0,00
                     
                     
                        – 2 755 091,05 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2015
                     
                     
                        Several non-compliances with the legal framework on Public Procurement
                     
                     
                        ESTIMATED BY PERCENTAGE
                     
                     
                        2,44 %
                     
                     
                        EUR
                     
                     
                        – 260 292,18 
                     
                     
                        0,00
                     
                     
                        – 260 292,18 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2016
                     
                     
                        Several non-compliances with the legal framework on Public Procurement
                     
                     
                        ESTIMATED BY PERCENTAGE
                     
                     
                        2,44 %
                     
                     
                        EUR
                     
                     
                        – 683 995,90 
                     
                     
                        0,00
                     
                     
                        – 683 995,90 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2016
                     
                     
                        Several non-compliances with the legal framework on Public Procurement
                     
                     
                        ESTIMATED BY PERCENTAGE
                     
                     
                        2,44 %
                     
                     
                        EUR
                     
                     
                        – 452 827,98 
                     
                     
                        0,00
                     
                     
                        – 452 827,98 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2016
                     
                     
                        Several non-compliances with the legal framework on Public Procurement
                     
                     
                        ESTIMATED BY PERCENTAGE
                     
                     
                        2,44 %
                     
                     
                        EUR
                     
                     
                        – 115 226,97 
                     
                     
                        0,00
                     
                     
                        – 115 226,97 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total RO:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 11 471 569,20 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 11 471 569,20 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           SE
                        
                     
                     
                        Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
                     
                     
                        2012
                     
                     
                        absence of double financing verifications
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        – 65 461,21 
                     
                     
                        – 21 733,12 
                     
                     
                        – 43 728,09 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
                     
                     
                        2013
                     
                     
                        absence of double financing verifications
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        – 620 898,88 
                     
                     
                        – 15 648,02 
                     
                     
                        – 605 250,86 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Investment - public beneficiaries
                     
                     
                        2014
                     
                     
                        absence of double financing verifications
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        – 291 505,90 
                     
                     
                        – 86 612,45 
                     
                     
                        – 204 893,45 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
                     
                     
                        2013
                     
                     
                        absence of verification of the costs claims
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 6 970,99 
                     
                     
                        0,00
                     
                     
                        – 6 970,99 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
                     
                     
                        2012
                     
                     
                        absence of verification of the SME criteria and deficiencies in the application of selection criteria and in the assessment of costs reasonableness
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        – 55 086,77 
                     
                     
                        – 18 288,81 
                     
                     
                        – 36 797,96 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
                     
                     
                        2013
                     
                     
                        absence of verification of the SME criteria and deficiencies in the application of selection criteria and in the assessment of costs reasonableness
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        – 363 222,29 
                     
                     
                        0,00
                     
                     
                        – 363 222,29 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Investment - private beneficiaries
                     
                     
                        2014
                     
                     
                        absence of verification of the SME criteria and deficiencies in the application of selection criteria and in the assessment of costs reasonableness
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        – 245 246,39 
                     
                     
                        – 72 867,78 
                     
                     
                        – 172 378,61 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2015
                     
                     
                        absence of verification of the SME criteria and deficiencies in the application of selection criteria and in the assessment of costs reasonableness
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        – 64 295,86 
                     
                     
                        0,00
                     
                     
                        – 64 295,86 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
                     
                     
                        2008
                     
                     
                        absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        – 751,03
                     
                     
                        0,00
                     
                     
                        – 751,03
                     
                  
                         
                     
                     
                        Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
                     
                     
                        2009
                     
                     
                        absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        – 320,70
                     
                     
                        0,00
                     
                     
                        – 320,70
                     
                  
                         
                     
                     
                        Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
                     
                     
                        2011
                     
                     
                        absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        – 2 236,29 
                     
                     
                        – 67,59
                     
                     
                        – 2 168,70 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
                     
                     
                        2012
                     
                     
                        absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        – 113 768,81 
                     
                     
                        – 37 771,25 
                     
                     
                        – 75 997,56 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
                     
                     
                        2013
                     
                     
                        absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        – 472 874,38 
                     
                     
                        0,00
                     
                     
                        – 472 874,38 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Investment - private beneficiaries
                     
                     
                        2014
                     
                     
                        absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        – 347 992,77 
                     
                     
                        – 103 395,86 
                     
                     
                        – 244 596,91 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2015
                     
                     
                        absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        – 283 956,93 
                     
                     
                        0,00
                     
                     
                        – 283 956,93 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Axis 1 (2007-2013)
                     
                     
                        2007
                     
                     
                        deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 2 143,59 
                     
                     
                        0,00
                     
                     
                        – 2 143,59 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
                     
                     
                        2012
                     
                     
                        deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 131 152,67 
                     
                     
                        – 87 085,37 
                     
                     
                        – 44 067,30 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
                     
                     
                        2013
                     
                     
                        deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 1 241 577,53 
                     
                     
                        – 2 978,52 
                     
                     
                        – 1 238 599,01 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Investment - private beneficiaries
                     
                     
                        2014
                     
                     
                        deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 750 589,53 
                     
                     
                        – 442 938,45 
                     
                     
                        – 307 651,08 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Investment - public beneficiaries
                     
                     
                        2014
                     
                     
                        deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 845 717,03 
                     
                     
                        – 499 075,16 
                     
                     
                        – 346 641,87 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2015
                     
                     
                        deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 264 235,27 
                     
                     
                        0,00
                     
                     
                        – 264 235,27 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2015
                     
                     
                        deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 1 632 649,18 
                     
                     
                        28 498,30 
                     
                     
                        – 1 661 147,48 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
                     
                     
                        2008
                     
                     
                        deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 681,88
                     
                     
                        0,00
                     
                     
                        – 681,88
                     
                  
                         
                     
                     
                        Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
                     
                     
                        2010
                     
                     
                        deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 490,86
                     
                     
                        0,00
                     
                     
                        – 490,86
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total SE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 7 803 826,74 
                        
                     
                     
                        
                           – 1 359 964,08 
                        
                     
                     
                        
                           – 6 443 862,66 
                        
                     
                  
               
            
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           EUR
                        
                     
                     
                        – 40 815 166,21 
                     
                     
                        – 2 238 949,56 
                     
                     
                        – 38 576 216,65