CELEX: 32021D2020
Language: en
Date: 2021-11-17 00:00:00
Title: Commission Implementing Decision (EU) 2021/2020 of 17 November 2021 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(2021) 8168) (Only the Croatian, Czech, Dutch, Estonian, French, German, Greek, Hungarian, Italian, Lithuanian, Portuguese, Romanian, Slovene, and Spanish texts are authentic)

19.11.2021   
               
               
                  EN
               
               
                  Official Journal of the European Union
               
               
                  L 413/10
               
            
         COMMISSION IMPLEMENTING DECISION (EU) 2021/2020
         of 17 November 2021
         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(2021) 8168)
            
         
         (Only the Croatian, Czech, Dutch, Estonian, French, German, Greek, Hungarian, Italian, Lithuanian, Portuguese, Romanian, Slovene, and Spanish texts are authentic)
         THE EUROPEAN COMMISSION,
         Having regard to the Treaty on the Functioning of the European Union,
         Having regard to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 (1), and in particular Article 52 thereof,
         After consulting the Committee on the Agricultural Funds,
         Whereas:
         
                     (1)
                  
                  
                     In accordance with Article 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 (2).
                  
               
                     (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 31 May 2021,
                  
               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, the Republic of Estonia, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Lithuania, Hungary, the Republic of Austria, the Portuguese Republic, Romania and the Republic of Slovenia.
         
         
            Done at Brussels, 17 November 2021.
            
               
                  For the Commission
               
               Janusz WOJCIECHOWSKI
               
                  Member of the Commission
               
            
         
         
            (1)  OJ L 347, 20.12.2013, p. 549.
         
            (2)  Ares(2021)6573344.
      
      
         
            ANNEX
            
               Decision: 67
            
            
               Budget Item: 6200
            
            
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           AT
                        
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Measure 01. One-off. CY 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 148 672,12 
                     
                     
                        0,00 
                     
                     
                        - 148 672,12 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2019
                     
                     
                        Measure 01. One-off. CY 2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 140 535,46 
                     
                     
                        0,00 
                     
                     
                        - 140 535,46 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Measure 02. One-off. CY 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 105 859,49 
                     
                     
                        0,00 
                     
                     
                        - 105 859,49 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2019
                     
                     
                        Measure 02. One-off. CY 2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -96 428,32 
                     
                     
                        0,00 
                     
                     
                        -96 428,32 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Measure 03. One-off. CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -6 546,18 
                     
                     
                        0,00 
                     
                     
                        -6 546,18 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Measure 04. One-off. CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 547,84 
                     
                     
                        0,00 
                     
                     
                        - 547,84 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2020
                     
                     
                        Measures 01 and 02. One-off. CY 2019. Upload
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 240 525,66 
                     
                     
                        0,00 
                     
                     
                        - 240 525,66 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Measures 03 and 04. FR 5%. CY2017
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        -32 490,49 
                     
                     
                        0,00 
                     
                     
                        -32 490,49 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2019
                     
                     
                        Measures 03 and 04. FR 5%. CY2018
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        -33 713,03 
                     
                     
                        0,00 
                     
                     
                        -33 713,03 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2020
                     
                     
                        Measures 03 and 04. FR 5%. CY2019. Upload
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        -33 800,06 
                     
                     
                        0,00 
                     
                     
                        -33 800,06 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2021
                     
                     
                        Measures 03 and 04. FR 5%. CY2020. Upload
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        -33 162,69 
                     
                     
                        0,00 
                     
                     
                        -33 162,69 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total AT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 872 281,34 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           - 872 281,34 
                        
                     
                  
                        
                           BE
                        
                     
                     
                        Promotion Measures
                     
                     
                        2020
                     
                     
                        FY2020 for VLAM 2016/15, VLAM 2016/16 and VLAM 2016/18.
                        Selection of implementing bodies (eligibility).
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -27 549,36 
                     
                     
                        0,00 
                     
                     
                        -27 549,36 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        M01. KC1.1 and 1.3 - Oneoff - CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 800 789,64 
                     
                     
                        0,00 
                     
                     
                        - 800 789,64 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2019
                     
                     
                        M01. KC1.1 - Oneoff - CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 921 976,67 
                     
                     
                        0,00 
                     
                     
                        - 921 976,67 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        M01-M02-M03. KC 1.1.1 and 1.2.2 - Flat rate 5%on5% - CY2017-CY2018
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        - 140 923,03 
                     
                     
                        0,00 
                     
                     
                        - 140 923,03 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2019
                     
                     
                        M01-M02-M03. KC 1.1.1 and 1.2.2 - Flat rate 5%on5% - CY2017-CY2018
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        - 139 353,41 
                     
                     
                        0,00 
                     
                     
                        - 139 353,41 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2020
                     
                     
                        M01-M02-M03. KC1.2.2 - Flat rate 5%on5% - CY2019
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        - 138 701,45 
                     
                     
                        0,00 
                     
                     
                        - 138 701,45 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        M02. KC1.1 - Oneoff - CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -36 040,37 
                     
                     
                        0,00 
                     
                     
                        -36 040,37 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2019
                     
                     
                        M02. KC1.1 - Oneoff - CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -43 234,37 
                     
                     
                        0,00 
                     
                     
                        -43 234,37 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        M03. KC1.1 and 1.3 - Oneoff - CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -44 201,42 
                     
                     
                        0,00 
                     
                     
                        -44 201,42 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2019
                     
                     
                        M03. KC1.1-Oneoff-CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -47 210,27 
                     
                     
                        0,00 
                     
                     
                        -47 210,27 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        M04. All KCs - Flat rate 10% - CY2017-CY2018
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        -57 569,28 
                     
                     
                        0,00 
                     
                     
                        -57 569,28 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2019
                     
                     
                        M04. All KCs - Flat rate 10% - CY2017-CY2018
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        -58 496,64 
                     
                     
                        0,00 
                     
                     
                        -58 496,64 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2020
                     
                     
                        M04. All KCs - Flat rate 10% - CY2019
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        -57 896,04 
                     
                     
                        0,00 
                     
                     
                        -57 896,04 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        Non respect des procédures de marché public pour les programmes sociaux (lait et F&V)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 279 096,07 
                     
                     
                        0,00 
                     
                     
                        - 279 096,07 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2018
                     
                     
                        Processed Potatoes and European Poultry VLAM 2016/15
                        Selection of implementing bodies (eligibility)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -17 142,57 
                     
                     
                        0,00 
                     
                     
                        -17 142,57 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2019
                     
                     
                        Processed Potatoes and European Poultry VLAM 2016/15
                        Selection of implementing bodies (eligibility)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -15 640,59 
                     
                     
                        0,00 
                     
                     
                        -15 640,59 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        Programme pour les écoles, non respect des délais de paiement
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 150 308,82 
                     
                     
                        0,00 
                     
                     
                        - 150 308,82 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2017
                     
                     
                        Taste Of Europe_Brazil VLAM 2016/16
                        Selection of implementing bodies (eligibility)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -3 461,05 
                     
                     
                        0,00 
                     
                     
                        -3 461,05 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2018
                     
                     
                        Taste Of Europe_Brazil VLAM 2016/16
                        Selection of implementing bodies (eligibility)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -5 456,97 
                     
                     
                        0,00 
                     
                     
                        -5 456,97 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2019
                     
                     
                        Taste Of Europe_Brazil VLAM 2016/16
                        Selection of implementing bodies (eligibility)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -9 480,10 
                     
                     
                        0,00 
                     
                     
                        -9 480,10 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2017
                     
                     
                        Taste of Europe_Canada VLAM 2016/18
                        Selection of implementing bodies (eligibility)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -4 597,61 
                     
                     
                        0,00 
                     
                     
                        -4 597,61 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2018
                     
                     
                        Taste of Europe_Canada VLAM 2016/18
                        Selection of implementing bodies (eligibility)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -9 597,73 
                     
                     
                        0,00 
                     
                     
                        -9 597,73 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2019
                     
                     
                        Taste of Europe_Canada VLAM 2016/18
                        Selection of implementing bodies (eligibility)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -10 116,22 
                     
                     
                        0,00 
                     
                     
                        -10 116,22 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2017
                     
                     
                        Taste Of Europe_India VLAM 2016/17
                        Selection of implementing bodies (eligibility)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -3 923,58 
                     
                     
                        0,00 
                     
                     
                        -3 923,58 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2018
                     
                     
                        Taste Of Europe_India VLAM 2016/17
                        Selection of implementing bodies (eligibility)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -4 048,52 
                     
                     
                        0,00 
                     
                     
                        -4 048,52 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2019
                     
                     
                        Taste Of Europe_India VLAM 2016/17
                        Selection of implementing bodies (eligibility)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 005,18 
                     
                     
                        0,00 
                     
                     
                        -1 005,18 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total BE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -3 027 816,96 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           -3 027 816,96 
                        
                     
                  
                        
                           CZ
                        
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        Active farmer 2015-2017 SAPS
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        -2 251 440,51 
                     
                     
                        -5 645,44 
                     
                     
                        -2 245 795,07 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Active farmer 2015-2017 SAPS
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        -2 251 007,60 
                     
                     
                        -6 312,60 
                     
                     
                        -2 244 695,00 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        Active farmer 2015-2017 SAPS
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        -2 246 387,17 
                     
                     
                        0,00 
                     
                     
                        -2 246 387,17 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2016
                     
                     
                        Active farmer 2015-2017 VCS
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        - 615 232,86 
                     
                     
                        - 445,61 
                     
                     
                        - 614 787,25 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Active farmer 2015-2017 VCS
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        -1 811,76 
                     
                     
                        0,00 
                     
                     
                        -1 811,76 
                     
                  
                         
                     
                     
                        Reimbursement of direct aids in relation to financial discipline
                     
                     
                        2017
                     
                     
                        All weaknesses 2015-2017
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        - 220 820,29 
                     
                     
                        0,00 
                     
                     
                        - 220 820,29 
                     
                  
                         
                     
                     
                        Reimbursement of direct aids in relation to financial discipline
                     
                     
                        2018
                     
                     
                        All weaknesses 2015-2017
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        - 215 209,82 
                     
                     
                        0,00 
                     
                     
                        - 215 209,82 
                     
                  
                         
                     
                     
                        Reimbursement of direct aids in relation to financial discipline
                     
                     
                        2019
                     
                     
                        All weaknesses 2015-2017
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        - 218 667,84 
                     
                     
                        0,00 
                     
                     
                        - 218 667,84 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        Artificial conditions SAPS 2015
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        - 164 449,24 
                     
                     
                        - 513,12 
                     
                     
                        - 163 936,12 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Artificial conditions SAPS 2016
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        - 166 906,58 
                     
                     
                        - 582,23 
                     
                     
                        - 166 324,35 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        Artificial conditions SAPS 2017
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        - 186 108,22 
                     
                     
                        -28 689,78 
                     
                     
                        - 157 418,44 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        Greening - PG determination 2015-2017 & all other findings affecting greening population
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        -4 939 856,04 
                     
                     
                        0,00 
                     
                     
                        -4 939 856,04 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Greening - PG determination 2015-2017 & all other findings affecting greening population
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        -4 998 868,96 
                     
                     
                        0,00 
                     
                     
                        -4 998 868,96 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        Greening - PG determination 2015-2017 & all other findings affecting greening population
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        -4 960 352,47 
                     
                     
                        0,00 
                     
                     
                        -4 960 352,47 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        Greening - PG determination 2015-2017 & all other findings affecting greening population
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        -24 707,00 
                     
                     
                        0,00 
                     
                     
                        -24 707,00 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        Late lodging SAPS 2015-2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 310 744,86 
                     
                     
                        - 779,19 
                     
                     
                        - 309 965,67 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Late lodging SAPS 2015-2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 310 685,11 
                     
                     
                        - 869,69 
                     
                     
                        - 309 815,42 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        Late lodging SAPS 2015-2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 291 151,42 
                     
                     
                        0,00 
                     
                     
                        - 291 151,42 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        Late lodging SAPS 2015-2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        0,00 
                     
                     
                        0,00 
                     
                     
                        0,00 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        OTSC insufficient number SAPS 2017 (Yellow card)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -18 808,71 
                     
                     
                        0,00 
                     
                     
                        -18 808,71 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        OTSC insufficient number SAPS 2017 (Yellow card)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -24,53 
                     
                     
                        0,00 
                     
                     
                        -24,53 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        Recoveries SAPS 2015-2017
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -5 970 817,09 
                     
                     
                        -14 971,71 
                     
                     
                        -5 955 845,38 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Recoveries SAPS 2015-2017
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -5 969 669,02 
                     
                     
                        -16 710,64 
                     
                     
                        -5 952 958,38 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        Recoveries SAPS 2015-2017
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -5 938 606,93 
                     
                     
                        0,00 
                     
                     
                        -5 938 606,93 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        Recoveries SAPS 2015-2017
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -8 473,72 
                     
                     
                        0,00 
                     
                     
                        -8 473,72 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        YFS Artificial condition 2015-2017 & all other weaknesses
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        -43 876,31 
                     
                     
                        0,00 
                     
                     
                        -43 876,31 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        YFS Artificial condition 2015-2017 & all other weaknesses
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        -47 606,01 
                     
                     
                        0,00 
                     
                     
                        -47 606,01 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        YFS Artificial condition 2015-2017 & all other weaknesses
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        -48 425,99 
                     
                     
                        0,00 
                     
                     
                        -48 425,99 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        YFS Artificial condition 2015-2017 & all other weaknesses
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        - 147,18 
                     
                     
                        0,00 
                     
                     
                        - 147,18 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total CZ:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -42 420 863,24 
                        
                     
                     
                        
                           -75 520,01 
                        
                     
                     
                        
                           -42 345 343,23 
                        
                     
                  
                        
                           DE
                        
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        EAFRD IACS and EAFRD Non-IACS - financial errors
                        EAGF Non-IACS - known error
                        EAGF - unexplained differences in reconciliation
                        EAGF - unjustified payment entitlements
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -26 952,10 
                     
                     
                        0,00 
                     
                     
                        -26 952,10 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        EAGF Non-IACS - projected incompliance rate
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 528 153,92 
                     
                     
                        0,00 
                     
                     
                        - 528 153,92 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total DE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 555 106,02 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           - 555 106,02 
                        
                     
                  
                        
                           EE
                        
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2019
                     
                     
                        Animal replacement and late notification – CY 2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 231 180,98 
                     
                     
                        0,00 
                     
                     
                        - 231 180,98 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2019
                     
                     
                        Animal replacement and late notification – CY 2019
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 197 711,03 
                     
                     
                        0,00 
                     
                     
                        - 197 711,03 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Animal replacement – CY 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 207 088,41 
                     
                     
                        0,00 
                     
                     
                        - 207 088,41 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total EE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 635 980,42 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           - 635 980,42 
                        
                     
                  
                        
                           ES
                        
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        Financial clearance FY2019 - Errors in EAGF and EAFRD
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -9 374,90 
                     
                     
                        0,00 
                     
                     
                        -9 374,90 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        Financial errors in EAGF and EAFRD
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -12 378,41 
                     
                     
                        0,00 
                     
                     
                        -12 378,41 
                     
                  
                         
                     
                     
                        Wine - Promotion in third countries
                     
                     
                        2017
                     
                     
                        Promotion in third countries - deficiencies in the administrative checks in FY2017-FY2020 in CCAA Valencia
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        - 123 779,85 
                     
                     
                        0,00 
                     
                     
                        - 123 779,85 
                     
                  
                         
                     
                     
                        Wine - Promotion in third countries
                     
                     
                        2018
                     
                     
                        Promotion in third countries - deficiencies in the administrative checks in FY2017-FY2020 in CCAA Valencia
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        - 116 347,25 
                     
                     
                        0,00 
                     
                     
                        - 116 347,25 
                     
                  
                         
                     
                     
                        Wine - Promotion in third countries
                     
                     
                        2019
                     
                     
                        Promotion in third countries - deficiencies in the administrative checks in FY2017-FY2020 in CCAA Valencia
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        - 129 768,51 
                     
                     
                        0,00 
                     
                     
                        - 129 768,51 
                     
                  
                         
                     
                     
                        Wine - Promotion in third countries
                     
                     
                        2020
                     
                     
                        Promotion in third countries - deficiencies in the administrative checks in FY2017-FY2020 in Valencia
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        -30 237,64 
                     
                     
                        0,00 
                     
                     
                        -30 237,64 
                     
                  
                         
                     
                     
                        Wine - Promotion in third countries
                     
                     
                        2018
                     
                     
                        Promotion in third countries - overpayment of expenditure - ineligible expenditure related to the audit certificates in FY 2018 for 5 CCAA
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -29 374,50 
                     
                     
                        0,00 
                     
                     
                        -29 374,50 
                     
                  
                         
                     
                     
                        Wine - Restructuring and conversion of vineyards
                     
                     
                        2020
                     
                     
                        Restructuring - deficiencies in methodology used for establishing the national maximum levels of support affecting whole Spain - FY2017-FY2020
                     
                     
                        FLAT RATE
                     
                     
                        3,00 %
                     
                     
                        EUR
                     
                     
                        -4 304,88 
                     
                     
                        0,00 
                     
                     
                        -4 304,88 
                     
                  
                         
                     
                     
                        Wine - Restructuring and conversion of vineyards
                     
                     
                        2017
                     
                     
                        Restructuring- deficiencies in methodology used for establishing the national maximum levels of support affecting whole Spain - FY2017-FY2020
                     
                     
                        FLAT RATE
                     
                     
                        3,00 %
                     
                     
                        EUR
                     
                     
                        -93 006,88 
                     
                     
                        0,00 
                     
                     
                        -93 006,88 
                     
                  
                         
                     
                     
                        Wine - Restructuring and conversion of vineyards
                     
                     
                        2018
                     
                     
                        Restructuring- deficiencies in methodology used for establishing the national maximum levels of support affecting whole Spain - FY2017-FY2020
                     
                     
                        FLAT RATE
                     
                     
                        3,00 %
                     
                     
                        EUR
                     
                     
                        -73 157,76 
                     
                     
                        0,00 
                     
                     
                        -73 157,76 
                     
                  
                         
                     
                     
                        Wine - Restructuring and conversion of vineyards
                     
                     
                        2019
                     
                     
                        Restructuring- deficiencies in methodology used for establishing the national maximum levels of support affecting whole Spain - FY2017-FY2020
                     
                     
                        FLAT RATE
                     
                     
                        3,00 %
                     
                     
                        EUR
                     
                     
                        -36 705,28 
                     
                     
                        0,00 
                     
                     
                        -36 705,28 
                     
                  
                         
                     
                     
                        Wine - Restructuring and conversion of vineyards
                     
                     
                        2020
                     
                     
                        Restructuring- deficiencies in methodology used for establishing the national maximum levels of support affecting whole Spain - FY2017-FY2020
                     
                     
                        FLAT RATE
                     
                     
                        3,00 %
                     
                     
                        EUR
                     
                     
                        -21 946,09 
                     
                     
                        0,00 
                     
                     
                        -21 946,09 
                     
                  
                         
                     
                     
                        Wine - Restructuring and conversion of vineyards
                     
                     
                        2017
                     
                     
                        Restructuring - deficiencies in the methodology for the calculation of the unit cost for in-kind contribution and its implementation in CCAA Valencia in FY2017-FY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 268 155,85 
                     
                     
                        0,00 
                     
                     
                        - 268 155,85 
                     
                  
                         
                     
                     
                        Wine - Restructuring and conversion of vineyards
                     
                     
                        2018
                     
                     
                        Restructuring - deficiencies in the methodology for the calculation of the unit cost for in-kind contribution and its implementation in CCAA Valencia in FY2017-FY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 354 284,88 
                     
                     
                        0,00 
                     
                     
                        - 354 284,88 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total ES:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -1 302 822,68 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           -1 302 822,68 
                        
                     
                  
                        
                           FR
                        
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        Créances
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -4 981,39 
                     
                     
                        0,00 
                     
                     
                        -4 981,39 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        FEAGA erreur connue
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 262,04 
                     
                     
                        0,00 
                     
                     
                        - 262,04 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total FR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -5 243,43 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           -5 243,43 
                        
                     
                  
                        
                           GR
                        
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Administrative checks, including cross-checks, to establish the eligibility of the aid– bovine sector
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 588 722,93 
                     
                     
                        0,00 
                     
                     
                        - 588 722,93 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Administrative checks, including cross-checks, to establish the eligibility of the aid– bovine sector
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -2 122,56 
                     
                     
                        0,00 
                     
                     
                        -2 122,56 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Checks on the correctness of the calculation of the aid including application of administrative penalties - identification/sanctioning of late notifications in the bovine database
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 163 006,50 
                     
                     
                        0,00 
                     
                     
                        - 163 006,50 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Checks on the correctness of the calculation of the aid including application of administrative penalties - identification/sanctioning of late notifications in the bovine database
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 217 026,50 
                     
                     
                        0,00 
                     
                     
                        - 217 026,50 
                     
                  
                         
                     
                     
                        Other Direct Aid - POSEI (2014+)
                     
                     
                        2018
                     
                     
                        Penalties following administrative and on-the-spot checks - FY 2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -13 461,22 
                     
                     
                        0,00 
                     
                     
                        -13 461,22 
                     
                  
                         
                     
                     
                        Other Direct Aid - POSEI (2014+)
                     
                     
                        2019
                     
                     
                        Penalties following administrative and on-the-spot checks - FY 2019
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -30 338,96 
                     
                     
                        0,00 
                     
                     
                        -30 338,96 
                     
                  
                         
                     
                     
                        Other Direct Aid - POSEI (2014+)
                     
                     
                        2020
                     
                     
                        Penalties following administrative and on-the-spot checks - FY 2020
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -24 873,20 
                     
                     
                        0,00 
                     
                     
                        -24 873,20 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Performance of on-the-spot checks in the number required- minimum control rate not achieved
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 116,66 
                     
                     
                        0,00 
                     
                     
                        -1 116,66 
                     
                  
                         
                     
                     
                        Olive Oil - Work programmes of operators' organisations
                     
                     
                        2018
                     
                     
                        Severe deficiencies in the operation of the key control "Appropriate performance of the administrative checks to establish the eligibility of work programmes and the aid applications".
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        - 589 465,15 
                     
                     
                        0,00 
                     
                     
                        - 589 465,15 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total GR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -1 630 133,68 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           -1 630 133,68 
                        
                     
                  
                        
                           HR
                        
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        BPS - Calculated error following the deficiencies identified by the Certification Body
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -37 355,27 
                     
                     
                        0,00 
                     
                     
                        -37 355,27 
                     
                  
                         
                     
                     
                        EU School Scheme
                     
                     
                        2018
                     
                     
                        Fruit and Vegetable School schemes - flat rate correction on part of the FY2018 population
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        -56 033,61 
                     
                     
                        0,00 
                     
                     
                        -56 033,61 
                     
                  
                         
                     
                     
                        EU School Scheme
                     
                     
                        2019
                     
                     
                        Fruit and Vegetable School schemes - key control severe deficiency
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        - 172 061,23 
                     
                     
                        0,00 
                     
                     
                        - 172 061,23 
                     
                  
                         
                     
                     
                        EU School Scheme
                     
                     
                        2020
                     
                     
                        Fruit and Vegetable School schemes - key control severe deficiency
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        - 151 344,08 
                     
                     
                        0,00 
                     
                     
                        - 151 344,08 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Exceptional support measures
                     
                     
                        2017
                     
                     
                        Fruit & Vegetable Exceptional support measures – Checks to establish the access to the aid claimed
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -27 785,92 
                     
                     
                        0,00 
                     
                     
                        -27 785,92 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Exceptional support measures
                     
                     
                        2018
                     
                     
                        Fruit & Vegetable Exceptional support measures – Checks to establish the access to the aid claimed
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 199 630,41 
                     
                     
                        0,00 
                     
                     
                        - 199 630,41 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        Greening - error calculated following the deficiencies identified by the CB
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -11 009,88 
                     
                     
                        0,00 
                     
                     
                        -11 009,88 
                     
                  
                         
                     
                     
                        EU School Scheme
                     
                     
                        2019
                     
                     
                        Milk School Schemes - calculated error
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -4 574,64 
                     
                     
                        0,00 
                     
                     
                        -4 574,64 
                     
                  
                         
                     
                     
                        EU School Scheme
                     
                     
                        2020
                     
                     
                        Milk School Schemes - calculated error
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 672,64 
                     
                     
                        0,00 
                     
                     
                        - 672,64 
                     
                  
                         
                     
                     
                        Voluntary coupled support
                     
                     
                        2019
                     
                     
                        Voluntary Coupled Support - error calculated following the deficiencies identified by the CB
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -2 770,25 
                     
                     
                        0,00 
                     
                     
                        -2 770,25 
                     
                  
                         
                     
                     
                        Wine - Investment
                     
                     
                        2017
                     
                     
                        Wine Investment – eligibility of the preparatory costs
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -16 141,87 
                     
                     
                        0,00 
                     
                     
                        -16 141,87 
                     
                  
                         
                     
                     
                        Wine - Investment
                     
                     
                        2018
                     
                     
                        Wine Investment – eligibility of the preparatory costs
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -13 830,09 
                     
                     
                        0,00 
                     
                     
                        -13 830,09 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        Young Farmer Schemes -error calculated following the deficiencies identified by the CB
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 109,49 
                     
                     
                        0,00 
                     
                     
                        - 109,49 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total HR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 693 319,38 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           - 693 319,38 
                        
                     
                  
                        
                           HU
                        
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2016
                     
                     
                        Deficiencies in the functioning of the key controls "Checks to establish the access to the aid claimed" and "Correct calculation of the aid including administrative reductions and penalties" affecting FY 2016 to FY2018
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        - 100 894,28 
                     
                     
                        0,00 
                     
                     
                        - 100 894,28 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2017
                     
                     
                        Deficiencies in the functioning of the key controls "Checks to establish the access to the aid claimed" and "Correct calculation of the aid including administrative reductions and penalties" affecting FY 2016 to FY2018
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        - 198 303,49 
                     
                     
                        -5,59 
                     
                     
                        - 198 297,90 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2018
                     
                     
                        Deficiencies in the functioning of the key controls "Checks to establish the access to the aid claimed" and "Correct calculation of the aid including administrative reductions and penalties" affecting FY 2016 to FY2018
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        - 211 811,13 
                     
                     
                        0,00 
                     
                     
                        - 211 811,13 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2019
                     
                     
                        Deficiencies in the functioning of the key controls "Checks to establish the access to the aid claimed" and "Correct calculation of the aid including administrative reductions and penalties" affecting FY 2019
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        - 267 765,50 
                     
                     
                        0,00 
                     
                     
                        - 267 765,50 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total HU:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 778 774,40 
                        
                     
                     
                        
                           -5,59 
                        
                     
                     
                        
                           - 778 768,81 
                        
                     
                  
                        
                           IT
                        
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        Financial errors in substantive testing - EAGF Non IACS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -36 841,08 
                     
                     
                        0,00 
                     
                     
                        -36 841,08 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        Irregularities cancelled and charged to the EAGF
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 305 111,11 
                     
                     
                        0,00 
                     
                     
                        - 305 111,11 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total IT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 341 952,19 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           - 341 952,19 
                        
                     
                  
                        
                           PT
                        
                     
                     
                        Other Direct Aid - POSEI (2014+)
                     
                     
                        2017
                     
                     
                        Weakness in the exhaustive administrative checks to establish the access to the aid claimed : LPIS is not reliable FY2017
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        -38 688,60 
                     
                     
                        - 773,76 
                     
                     
                        -37 914,84 
                     
                  
                         
                     
                     
                        Other Direct Aid - POSEI (2014+)
                     
                     
                        2018
                     
                     
                        Weakness in the exhaustive administrative checks to establish the access to the aid claimed : LPIS is not reliable FY2018
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        - 488 404,07 
                     
                     
                        0,00 
                     
                     
                        - 488 404,07 
                     
                  
                         
                     
                     
                        Other Direct Aid - POSEI (2014+)
                     
                     
                        2019
                     
                     
                        Weakness in the exhaustive administrative checks to establish the access to the aid claimed : LPIS is not reliable FY2019
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        - 415 352,42 
                     
                     
                        0,00 
                     
                     
                        - 415 352,42 
                     
                  
                         
                     
                     
                        Other Direct Aid - POSEI (2014+)
                     
                     
                        2020
                     
                     
                        Weakness in the exhaustive administrative checks to establish the access to the aid claimed : LPIS is not reliable FY2020
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        - 401 640,11 
                     
                     
                        0,00 
                     
                     
                        - 401 640,11 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total PT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -1 344 085,20 
                        
                     
                     
                        
                           - 773,76 
                        
                     
                     
                        
                           -1 343 311,44 
                        
                     
                  
                        
                           RO
                        
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        All weaknesesses combined
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        -76 550 223,95 
                     
                     
                        -25 760,36 
                     
                     
                        -76 524 463,59 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        All weaknesesses combined
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        -80 582 556,68 
                     
                     
                        0,00 
                     
                     
                        -80 582 556,68 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        All weaknesses combined VCS 2017-2018
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        -3 757 811,89 
                     
                     
                        -73 980,35 
                     
                     
                        -3 683 831,54 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2019
                     
                     
                        All weaknesses combined VCS 2017-2018
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        -3 702 774,72 
                     
                     
                        0,00 
                     
                     
                        -3 702 774,72 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        PIR EAGF NON IACS
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 636 890,69 
                     
                     
                        0,00 
                     
                     
                        - 636 890,69 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total RO:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 165 230 257,93 
                        
                     
                     
                        
                           -99 740,71 
                        
                     
                     
                        
                           - 165 130 517,22 
                        
                     
                  
                        
                           SI
                        
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        BPS/Administrative checks on PEs when setting up the BPS, Recovery of PE - CY 2015 & 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 492 952,60 
                     
                     
                        -11,64 
                     
                     
                        -1 492 940,96 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        BPS/Administrative checks on PEs when setting up the BPS, Recovery of PE - CY 2015 & 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 719,67 
                     
                     
                        0,00 
                     
                     
                        - 719,67 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        BPS/Administrative checks on PEs when setting up the BPS, Recovery of PE - CY 2015 & 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 291,33 
                     
                     
                        0,00 
                     
                     
                        - 291,33 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        BPS/Administrative checks on PEs when setting up the BPS, Recovery of PE - CY 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 871 960,53 
                     
                     
                        -3,18 
                     
                     
                        - 871 957,35 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        BPS/Administrative checks on PEs when setting up the BPS, Recovery of PE - CY 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -36,44 
                     
                     
                        0,00 
                     
                     
                        -36,44 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        BPS/Administrative checks on PEs when setting up the BPS, Recovery of PE - CY 2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 771 009,02 
                     
                     
                        0,00 
                     
                     
                        - 771 009,02 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Greening payment /Administrative checks on PEs when setting up the BPS
                        Recovery of PEs
                        Claim year 2015 & 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 843 450,46 
                     
                     
                        -6,72 
                     
                     
                        - 843 443,74 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        Greening payment /Administrative checks on PEs when setting up the BPS
                        Recovery of PEs
                        Claim year 2015 & 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 389,30 
                     
                     
                        0,00 
                     
                     
                        - 389,30 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        Greening payment /Administrative checks on PEs when setting up the BPS
                        Recovery of PEs
                        Claim year 2015 & 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 152,97 
                     
                     
                        0,00 
                     
                     
                        - 152,97 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        Greening payment /Administrative checks on PEs when setting up the BPS
                        Recovery of PEs
                        Claim year 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 493 784,89 
                     
                     
                        -1,59 
                     
                     
                        - 493 783,30 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        Greening payment /Administrative checks on PEs when setting up the BPS
                        Recovery of PEs
                        Claim year 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -20,60 
                     
                     
                        0,00 
                     
                     
                        -20,60 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        Greening payment /Administrative checks on PEs when setting up the BPS
                        Recovery of PEs
                        Claim year 2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 427 634,98 
                     
                     
                        0,00 
                     
                     
                        - 427 634,98 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        YFS /Administrative checks on PEs when setting up the BPS
                        Recovery of PEs - NR
                        Claim year 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -31 761,42 
                     
                     
                        0,00 
                     
                     
                        -31 761,42 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        YFS /Administrative checks on PEs when setting up the BPS
                        Recovery of PEs - NR
                        Claim year 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -30 395,57 
                     
                     
                        0,00 
                     
                     
                        -30 395,57 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        YFS /Administrative checks on PEs when setting up the BPS
                        Recovery of PEs - NR
                        Claim year 2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -9 776,00 
                     
                     
                        0,00 
                     
                     
                        -9 776,00 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total SI:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -4 974 335,78 
                        
                     
                     
                        
                           -23,13 
                        
                     
                     
                        
                           -4 974 312,65 
                        
                     
                  
               
            
                        
                           Currency
                        
                     
                     
                        
                           Amount
                        
                     
                     
                        
                           Deductions
                        
                     
                     
                        
                           Financial Impact
                        
                     
                  
                        
                           EUR
                        
                     
                     
                        - 223 812 972,65 
                     
                     
                        - 176 063,20 
                     
                     
                        - 223 636 909,45 
                     
                  
               Budget Item: 6201
            
            
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           BE
                        
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        EAFRD IACS : known error for the measure "mating disruption in fruit crops"
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -27 251,70 
                     
                     
                        0,00 
                     
                     
                        -27 251,70 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        EAFRD NON-IACS : projected incompliance rate
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 158 317,69 
                     
                     
                        0,00 
                     
                     
                        - 158 317,69 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        Feader Hors SIGC : correction forfaitaire de 5% sur les mesures investissement - évaluation du coût raisonnable
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        - 603 594,87 
                     
                     
                        0,00 
                     
                     
                        - 603 594,87 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        Feader SIGC : erreur connue - mesure 10
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 824,00 
                     
                     
                        0,00 
                     
                     
                        - 824,00 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        Mesure 6.4 - controle de la raisonnabilité des coûts insuffisant
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        -2 084,92 
                     
                     
                        0,00 
                     
                     
                        -2 084,92 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        Taux de non-conformité
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 134 698,47 
                     
                     
                        0,00 
                     
                     
                        - 134 698,47 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total BE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 926 771,65 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           - 926 771,65 
                        
                     
                  
                        
                           CZ
                        
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2016
                     
                     
                        Active farmer EAFRD
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        - 533 764,12 
                     
                     
                        0,00 
                     
                     
                        - 533 764,12 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2017
                     
                     
                        Active farmer EAFRD
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        - 596 040,96 
                     
                     
                        43,59 
                     
                     
                        - 596 084,55 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        Active farmer EAFRD
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        - 623 339,60 
                     
                     
                        39,20 
                     
                     
                        - 623 378,80 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total CZ:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -1 753 144,68 
                        
                     
                     
                        
                           82,79 
                        
                     
                     
                        
                           -1 753 227,47 
                        
                     
                  
                        
                           DE
                        
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        EAFRD 2007-2013 - unexplained difference in reconciliation
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -15,15 
                     
                     
                        0,00 
                     
                     
                        -15,15 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        EAFRD 2013-2020 - unexplained difference in reconciliation
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -2 052,96 
                     
                     
                        0,00 
                     
                     
                        -2 052,96 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        EAFRD IACS and EAFRD Non-IACS - financial errors
                        EAGF Non-IACS - known error
                        EAGF - unexplained differences in reconciliation
                        EAGF - unjustified payment entitlements
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -42 977,42 
                     
                     
                        0,00 
                     
                     
                        -42 977,42 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total DE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -45 045,53 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           -45 045,53 
                        
                     
                  
                        
                           ES
                        
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        EAFRD – Deficiencies in key controls in Non-IACS
                        in CB report for year 2019.
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        -81 588,53 
                     
                     
                        0,00 
                     
                     
                        -81 588,53 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        EAFRD – Deficiencies in key controls in Non-IACS
                        in CB report for year 2019.
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        - 346 800,11 
                     
                     
                        0,00 
                     
                     
                        - 346 800,11 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        Enquiry CEB/2020/026/ES - CB findings
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 101 680,00 
                     
                     
                        0,00 
                     
                     
                        - 101 680,00 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        Financial clearance FY2019 - Errors in EAGF and EAFRD
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 105,85 
                     
                     
                        0,00 
                     
                     
                        -1 105,85 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        Financial errors in EAGF and EAFRD
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -62 092,21 
                     
                     
                        0,00 
                     
                     
                        -62 092,21 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total ES:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 593 266,70 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           - 593 266,70 
                        
                     
                  
                        
                           FR
                        
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        EPP dans FEADER HSIGC
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -13 880 021,16 
                     
                     
                        0,00 
                     
                     
                        -13 880 021,16 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        EPP dans Feader SIGC
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 193 978,19 
                     
                     
                        0,00 
                     
                     
                        - 193 978,19 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2018
                     
                     
                        Feader erreurs connues
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -83 312,03 
                     
                     
                        0,00 
                     
                     
                        -83 312,03 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2018
                     
                     
                        Feader erreurs connues
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -5 471,21 
                     
                     
                        0,00 
                     
                     
                        -5 471,21 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2018
                     
                     
                        Feader erreurs connues
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -2 567,71 
                     
                     
                        0,00 
                     
                     
                        -2 567,71 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Knowledge and innovation
                     
                     
                        2018
                     
                     
                        Feader erreurs connues
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -52 232,10 
                     
                     
                        0,00 
                     
                     
                        -52 232,10 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2019
                     
                     
                        RD1-2019-805-FR - Reference cost (cost reasonableness) FY2019 - M19.2
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -4 425,25 
                     
                     
                        0,00 
                     
                     
                        -4 425,25 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2019
                     
                     
                        RD1-2019-805-FR - Reference cost (reasonableness of the cost) FY2019 - M4.2
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 165 241,49 
                     
                     
                        0,00 
                     
                     
                        - 165 241,49 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2018
                     
                     
                        RD1-2019-805-FR - Reference cost (reasonableness of the costs) FY2018 M4.2
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -11 126,83 
                     
                     
                        0,00 
                     
                     
                        -11 126,83 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total FR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -14 398 375,97 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           -14 398 375,97 
                        
                     
                  
                        
                           HR
                        
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2017
                     
                     
                        Deficiencies in the checks on the reasonableness of costs
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        -1 377 659,97 
                     
                     
                        0,00 
                     
                     
                        -1 377 659,97 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2018
                     
                     
                        Deficiencies in the checks on the reasonableness of costs
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        -3 096 765,72 
                     
                     
                        0,00 
                     
                     
                        -3 096 765,72 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2019
                     
                     
                        Deficiencies in the checks on the reasonableness of costs
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        - 796 642,20 
                     
                     
                        0,00 
                     
                     
                        - 796 642,20 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2020
                     
                     
                        Deficiencies in the checks on the reasonableness of costs
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        -50 094,28 
                     
                     
                        0,00 
                     
                     
                        -50 094,28 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        Incompliance rate for the EAFRD IACS
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 484 730,84 
                     
                     
                        0,00 
                     
                     
                        -1 484 730,84 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total HR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -6 805 893,01 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           -6 805 893,01 
                        
                     
                  
                        
                           IT
                        
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2016
                     
                     
                        LAR/2018/012/IT known errors on EAFRD population
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 469 700,84 
                     
                     
                        0,00 
                     
                     
                        -1 469 700,84 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        MEA - the existence of a shift in LPIS - M10 - CY2017 - AGEA IT01
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -48 472,57 
                     
                     
                        -11 459,18 
                     
                     
                        -37 013,39 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        MEA - the existence of a shift in LPIS - M10 - CY2017 - AGREA IT08
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -20 282,08 
                     
                     
                        0,00 
                     
                     
                        -20 282,08 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        MEA - the existence of a shift in LPIS - M10 - CY2017 - APPAG IT25
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -11 103,94 
                     
                     
                        0,00 
                     
                     
                        -11 103,94 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        MEA - the existence of a shift in LPIS - M10 - CY2017 - ARCEA IT26
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -5 024,30 
                     
                     
                        0,00 
                     
                     
                        -5 024,30 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        MEA - the existence of a shift in LPIS - M10 - CY2017 - ARPEA IT10
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -43 006,87 
                     
                     
                        0,00 
                     
                     
                        -43 006,87 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        MEA - the existence of a shift in LPIS - M10 - CY2017 - AVEPA IT05
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -21 661,98 
                     
                     
                        -67,56 
                     
                     
                        -21 594,42 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        MEA - the existence of a shift in LPIS - M10 - CY2017 - OPRLO IT23
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -17 522,23 
                     
                     
                        -20,55 
                     
                     
                        -17 501,68 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        MEA - the existence of a shift in LPIS - M11 - CY2017 - AGEA IT01
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -69 117,37 
                     
                     
                        -22 919,09 
                     
                     
                        -46 198,28 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        MEA - the existence of a shift in LPIS - M11 - CY2017 - AGREA IT08
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -17 872,04 
                     
                     
                        0,00 
                     
                     
                        -17 872,04 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        MEA - the existence of a shift in LPIS - M11 - CY2017 - APPAG IT25
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -13 944,62 
                     
                     
                        -16,19 
                     
                     
                        -13 928,43 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        MEA - the existence of a shift in LPIS - M11 - CY2017 - ARCEA IT26
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -4 807,36 
                     
                     
                        0,00 
                     
                     
                        -4 807,36 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        MEA - the existence of a shift in LPIS - M11 - CY2017 - ARPEA IT10
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -5 869,23 
                     
                     
                        0,00 
                     
                     
                        -5 869,23 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        MEA - the existence of a shift in LPIS - M11 - CY2017 - ARTEA IT07
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -2,35 
                     
                     
                        0,00 
                     
                     
                        -2,35 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        MEA - the existence of a shift in LPIS - M11 - CY2017 - AVEPA IT05
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 656,11 
                     
                     
                        -0,21 
                     
                     
                        - 655,90 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        MEA - the existence of a shift in LPIS - M11 - CY2017 - OPRLO IT23
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -5 581,78 
                     
                     
                        -38,81 
                     
                     
                        -5 542,97 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        MEA - the existence of a shift in LPIS - M12 - CY2017 - AGEA IT01
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -8 781,07 
                     
                     
                        -60,68 
                     
                     
                        -8 720,39 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        MEA - the existence of a shift in LPIS - M12 - CY2017 - ARPEA IT10
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -2,70 
                     
                     
                        0,00 
                     
                     
                        -2,70 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        MEA - the existence of a shift in LPIS - M13 - CY2017 - AGEA IT01
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -50 655,21 
                     
                     
                        -17 186,69 
                     
                     
                        -33 468,52 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        MEA - the existence of a shift in LPIS - M13 - CY2017 - AGREA IT08
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -8 173,09 
                     
                     
                        -2,19 
                     
                     
                        -8 170,90 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        MEA - the existence of a shift in LPIS - M13 - CY2017 - APPAG IT25
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -27 384,68 
                     
                     
                        -4,06 
                     
                     
                        -27 380,62 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        MEA - the existence of a shift in LPIS - M13 - CY2017 - ARCEA IT26
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -3 666,41 
                     
                     
                        0,00 
                     
                     
                        -3 666,41 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        MEA - the existence of a shift in LPIS - M13 - CY2017 - ARPEA IT10
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -11 845,39 
                     
                     
                        0,00 
                     
                     
                        -11 845,39 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        MEA - the existence of a shift in LPIS - M13 - CY2017 - AVEPA IT05
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -7 347,20 
                     
                     
                        -0,66 
                     
                     
                        -7 346,54 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        MEA - the existence of a shift in LPIS - M13 - CY2017 - OPRLO IT23
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -10 040,80 
                     
                     
                        -45,74 
                     
                     
                        -9 995,06 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2018
                     
                     
                        MEA - the existence of a shift in LPIS - M15 - CY2017 - AGEA IT01
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 536,66 
                     
                     
                        0,00 
                     
                     
                        -1 536,66 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2018
                     
                     
                        MEA - the existence of a shift in LPIS - M8 - CY2017 - AGEA IT01
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -3 282,02 
                     
                     
                        -89,95 
                     
                     
                        -3 192,07 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2018
                     
                     
                        MEA - the existence of a shift in LPIS - M8 - CY2017 - AGREA IT08
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 228,07 
                     
                     
                        0,00 
                     
                     
                        -1 228,07 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2018
                     
                     
                        MEA - the existence of a shift in LPIS - M8 - CY2017 - ARCEA IT26
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 106,57 
                     
                     
                        0,00 
                     
                     
                        - 106,57 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2018
                     
                     
                        MEA - the existence of a shift in LPIS - M8 - CY2017 - ARPEA IT10
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -5,20 
                     
                     
                        0,00 
                     
                     
                        -5,20 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2018
                     
                     
                        MEA - the existence of a shift in LPIS - M8 - CY2017 - ARTEA IT07
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -2 004,05 
                     
                     
                        0,00 
                     
                     
                        -2 004,05 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2018
                     
                     
                        MEA - the existence of a shift in LPIS - M8 - CY2017 - AVEPA IT05
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 064,99 
                     
                     
                        0,00 
                     
                     
                        -1 064,99 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2018
                     
                     
                        MEA - the existence of a shift in LPIS - M8 - CY2017 - OPRLO IT23
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -5 997,96 
                     
                     
                        -0,11 
                     
                     
                        -5 997,85 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total IT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -1 897 747,74 
                        
                     
                     
                        
                           -51 911,67 
                        
                     
                     
                        
                           -1 845 836,07 
                        
                     
                  
                        
                           LT
                        
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2018
                     
                     
                        Key control - Eligibility criteria
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        -51 849,38 
                     
                     
                        0,00 
                     
                     
                        -51 849,38 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2019
                     
                     
                        Key control - Eligibility criteria
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        - 335 396,39 
                     
                     
                        0,00 
                     
                     
                        - 335 396,39 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2017
                     
                     
                        Key control - Reasonableness of costs
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 170 905,02 
                     
                     
                        0,00 
                     
                     
                        - 170 905,02 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2018
                     
                     
                        Key control - Reasonableness of costs
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -26 362,98 
                     
                     
                        0,00 
                     
                     
                        -26 362,98 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total LT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 584 513,77 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           - 584 513,77 
                        
                     
                  
                        
                           PT
                        
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2021
                     
                     
                        Ineligible beneficiaries
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -16 031,25 
                     
                     
                        0,00 
                     
                     
                        -16 031,25 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2016
                     
                     
                        Ineligible beneficiaries
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -17 718,75 
                     
                     
                        0,00 
                     
                     
                        -17 718,75 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2017
                     
                     
                        Ineligible beneficiaries
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -50 625,00 
                     
                     
                        0,00 
                     
                     
                        -50 625,00 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2018
                     
                     
                        Ineligible beneficiaries
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -28 687,50 
                     
                     
                        0,00 
                     
                     
                        -28 687,50 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2019
                     
                     
                        Ineligible beneficiaries
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -23 625,00 
                     
                     
                        0,00 
                     
                     
                        -23 625,00 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2020
                     
                     
                        ineligible expenditure
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -3 740,00 
                     
                     
                        0,00 
                     
                     
                        -3 740,00 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2018
                     
                     
                        ineligible expenditure
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -5 884,80 
                     
                     
                        0,00 
                     
                     
                        -5 884,80 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2019
                     
                     
                        ineligible expenditure
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -10 361,93 
                     
                     
                        0,00 
                     
                     
                        -10 361,93 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Risk management
                     
                     
                        2018
                     
                     
                        Ineligible expenditure
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 799,98 
                     
                     
                        0,00 
                     
                     
                        -1 799,98 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Risk management
                     
                     
                        2019
                     
                     
                        Ineligible expenditure
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -3 198,72 
                     
                     
                        0,00 
                     
                     
                        -3 198,72 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2020
                     
                     
                        Ineligible expenditure and increase of aid support rate
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -18 159,77 
                     
                     
                        0,00 
                     
                     
                        -18 159,77 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2017
                     
                     
                        Ineligible expenditure and increase of aid support rate
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -24 447,02 
                     
                     
                        0,00 
                     
                     
                        -24 447,02 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2018
                     
                     
                        Ineligible expenditure and increase of aid support rate
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -90 201,04 
                     
                     
                        0,00 
                     
                     
                        -90 201,04 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2019
                     
                     
                        Ineligible expenditure and increase of aid support rate
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -76 139,49 
                     
                     
                        0,00 
                     
                     
                        -76 139,49 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total PT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 370 620,25 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           - 370 620,25 
                        
                     
                  
                        
                           RO
                        
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        Weaknesses in LPIS
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        -6 784 086,25 
                     
                     
                        -2 542,90 
                     
                     
                        -6 781 543,35 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2019
                     
                     
                        Weaknesses in LPIS
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        -7 044 940,97 
                     
                     
                        0,00 
                     
                     
                        -7 044 940,97 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total RO:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -13 829 027,22 
                        
                     
                     
                        
                           -2 542,90 
                        
                     
                     
                        
                           -13 826 484,32 
                        
                     
                  
               
            
                        
                           Currency
                        
                     
                     
                        
                           Amount
                        
                     
                     
                        
                           Deductions
                        
                     
                     
                        
                           Financial Impact
                        
                     
                  
                        
                           EUR
                        
                     
                     
                        -41 204 406,52 
                     
                     
                        -54 371,78 
                     
                     
                        -41 150 034,74