natgillin/translations-raw huggingface dataset:
8.10.2019 􏶿. 
C 340/160 Official Journal of the European Union 8.10.2019 EN Introduction 7.1.
К􏶮􏶶􏶰 7.1 Р􏶮􏶻􏶾􏶬􏶲􏶵􏶮 􏶻􏶮 2018 􏶿. 􏶱􏶮 􏶫􏷄􏶱􏶵􏶭􏶬я 2 􏶷􏶴 МФР „П􏶶􏶬􏶶􏶷􏶼􏶱􏶬 􏶶􏶰􏶳􏷄􏶶􏶳􏶬“ Р􏶮􏶻􏶾􏶬􏶲􏶵􏶮 􏶱􏶮 􏶸􏶯􏶮􏷆􏶮􏶱􏶬я􏶴􏶮: П􏶯􏶮􏷆􏶮􏶱􏶬я 􏶬 􏶷􏶼􏶬􏶴􏶱􏶮 􏶸􏶷􏶸􏷄􏶯􏶮􏶭􏶬я: (1) В 􏶳􏶺􏶷􏶴􏶲􏶰􏶴􏶳􏶴􏶲􏶬􏶰 􏶳 􏷇􏶮􏶶􏷀􏶷􏶱􏶬􏶻􏶬􏶶􏶮􏶱􏶷􏶴􏶷 􏶷􏶸􏶶􏶰􏶼􏶰􏶯􏶰􏶱􏶬􏶰 􏶻􏶮 „􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬, 􏶳􏶲􏶺􏶶􏶻􏶮􏶱􏶬 􏶳 􏶷􏶴􏷅􏶰􏶴􏶬􏶴􏶰“ (􏶻􏶮 􏶸􏶷􏶼􏶶􏶷􏶾􏶱􏶮 􏶬􏶱􏶫􏶷􏶶􏷀􏶮􏶭􏶬я 􏶲􏶽. 􏶸􏶶􏶬􏶯􏶷􏶽􏶰􏶱􏶬􏶰 1.1, 􏶴􏶷􏷅􏶵􏶮 13). 
Box 7.1 gives an overview of the main activities and spending under this heading in 2018. Box 7.1 MFF heading 2 ‘Natural resources’ – 2018 breakdown Payments breakdown: Payments and audit population: (1) In line with the harmonised definition of underlying transactions (for details see Annex 1.1, paragraph 13).
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/161 BG 7.2. 
8.10.2019 Official Journal of the European Union C 340/161 EN 7.2.
К􏶶􏶮􏶴􏶵􏶷 􏶷􏶸􏶬􏶳􏶮􏶱􏶬􏶰 􏶱􏶮 􏶫􏷄􏶱􏶵􏶭􏶬я „П􏶶􏶬􏶶􏶷􏶼􏶱􏶬 􏶶􏶰􏶳􏷄􏶶􏶳􏶬“ 7.3. 
Brief description of ‘Natural resources’ 7.3.
О􏶾􏷆􏶮􏶴􏶮 􏶳􏶰􏶯􏶳􏶵􏶷􏶳􏶴􏶷􏶸􏶮􏶱􏶳􏶵􏶮 􏶸􏶷􏶯􏶬􏶴􏶬􏶵􏶮 (ОСП) 􏶲􏶵􏶯ю􏷅􏶲􏶮 98 % 􏶷􏶴 􏶶􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰 􏶻􏶮 􏶫􏷄􏶱􏶵􏶭􏶬я „П􏶶􏶬􏶶􏶷􏶼􏶱􏶬 􏶶􏶰􏶳􏷄􏶶􏶳􏶬“. 
The common agricultural policy (CAP) accounts for 98 % of spending on ‘Natural resources’.
О􏶾􏷇􏶲􏶮􏶴 􏶬 􏶸􏶷􏶼􏷇􏶷􏶼 􏶱􏶮 􏶷􏶼􏶬􏶴􏶮 7.6. 
Audit scope and approach 7.6.
П􏶶􏶬􏶯􏶮􏶿􏶮􏶹􏶵􏶬 􏶷􏶼􏶬􏶴􏶱􏶬я 􏶸􏶷􏶼􏷇􏶷􏶼 􏶬 􏷀􏶰􏶴􏶷􏶼􏶬􏶴􏶰, 􏶬􏶻􏶯􏶷􏶽􏶰􏶱􏶬 􏶲 􏶸􏶶􏶬􏶯􏶷􏶽􏶰􏶱􏶬􏶰 1.1, 􏶲 􏷅􏶮􏶳􏶴 1 􏶷􏶴 􏶱􏶮􏶳􏶴􏶷я􏷆􏶮􏶴􏶮 􏶿􏶯􏶮􏶲􏶮 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏶶􏶰􏶼􏶷􏶲􏶱􏶷􏶳􏶴􏶴􏶮 􏶱􏶮 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬􏶴􏶰 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶶􏶮􏶻􏶿􏶯􏶰􏶼􏶮 􏶬􏶻􏶲􏶮􏶼􏶵􏶮 􏶷􏶴 251 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬 (3), 􏶲 􏶳􏶺􏶷􏶴􏶲􏶰􏶴􏶳􏶴􏶲􏶬􏶰 􏶳 􏶴􏶷􏷅􏶵􏶮 11 􏶷􏶴 􏶸􏶶􏶬􏶯􏶷􏶽􏶰􏶱􏶬􏶰 1.1. 
For Part 1 of this chapter on the regularity of transactions, applying the audit approach and methods set out in Annex 1.1, we examined a sample of 251 transactions (3), in line with paragraph 11 of Annex 1.1.
Тя 􏶲􏶵􏶯ю􏷅􏶲􏶮 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬 􏶷􏶴 22 􏶼􏶺􏶶􏶽􏶮􏶲􏶬 􏷅􏶯􏶰􏶱􏶵􏶬 (4). 
It consisted of transactions from 22 Member States (4).
(2) Ч􏶯􏶰􏶱 110, 􏶸􏶮􏶶􏶮􏶿􏶶􏶮􏶫 2 􏶷􏶴 Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 (ЕС) No 1306/2013. 
(2) Article 110(2) of Regulation (EU) No 1306/2013.
(3) И􏶻􏶲􏶮􏶼􏶵􏶮􏶴􏶮 􏶳􏶰 􏶳􏶺􏶳􏶴􏶷􏶬 􏶷􏶴 95 􏶸􏶶􏶰􏶵􏶬 􏶸􏶯􏶮􏷆􏶮􏶱􏶬я, 14 􏶸􏶮􏶻􏶮􏶶􏶱􏶬 􏷀􏶰􏶶􏶵􏶬, 136 􏶸􏶯􏶮􏷆􏶮􏶱􏶬я 􏶸􏶷 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶬􏶴􏶰 􏶻􏶮 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰 􏶱􏶮 􏶳􏶰􏶯􏶳􏶵􏶬􏶴􏶰 􏶶􏶮􏶹􏶷􏶱􏶬 􏶬 6 􏶸􏶯􏶮􏷆􏶮􏶱􏶬я 􏶻􏶮 􏶶􏶬􏶾􏶮􏶶􏶳􏶴􏶲􏶷, 􏶷􏶵􏶷􏶯􏶱􏶮 􏶳􏶶􏶰􏶼􏶮 􏶬 􏶼􏶰􏶹􏶳􏶴􏶲􏶬я 􏶲 􏶷􏶾􏶯􏶮􏶳􏶴􏶴􏶮 􏶱􏶮 􏶵􏶯􏶬􏷀􏶮􏶴􏶮. 
(3) The sample consisted of 95 direct payments, 14 market measures, 136 payments under rural development programmes, and 6 payments for fisheries, the environment and climate action.
BG Ч􏶮􏶳􏶴 1: Р􏶰􏶼􏶷􏶲􏶱􏶷􏶳􏶴 􏶱􏶮 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬􏶴􏶰 7.8. 
EN Part 1 — Regularity of transactions 7.8.
О􏶴 􏶸􏶶􏶷􏶲􏶰􏶶􏶰􏶱􏶬􏶴􏶰 251 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬 193 (77 %) 􏶱􏶰 􏶳􏶮 􏶻􏶮􏶳􏶰􏶿􏶱􏶮􏶴􏶬 􏶷􏶴 􏶿􏶶􏶰􏷃􏶵􏶬. 
Of the 251 transactions examined, 193 (77 %) were error-free.
В􏶺􏶻 􏶷􏶳􏶱􏶷􏶲􏶮 􏶱􏶮 46-􏶴􏶰 􏶿􏶶􏶰􏷃􏶵􏶬 (5), 􏶵􏶷􏶬􏶴􏶷 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶷􏶳􏶴􏶷􏶹􏶱􏶷􏶳􏶴􏶬, 􏶸􏶶􏶷􏶭􏶰􏶱􏶴􏶺􏶴 􏶿􏶶􏶰􏷃􏶵􏶬 􏶸􏶷 􏶷􏶴􏶱􏶷􏷃􏶰􏶱􏶬􏶰 􏶱􏶮 􏶫􏷄􏶱􏶵􏶭􏶬я „П􏶶􏶬􏶶􏶷􏶼􏶱􏶬 􏶶􏶰􏶳􏷄􏶶􏶳􏶬“ 􏶳􏶰 􏶬􏶻􏷅􏶬􏶳􏶯я􏶲􏶮 􏶱􏶮 2,4 % (6). 
On the basis of the 46 errors (5) we have quantified, we estimate the level of error for ‘Natural resources’ to be 2,4 % (6).
(5) С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏷄􏶳􏶴􏶮􏶱􏶷􏶲􏶬 􏶳􏶺􏷆􏶷 􏶴􏶮􏶵􏶮 􏶼􏶲􏶮􏶱􏶮􏶼􏶰􏶳􏶰􏶴 􏶳􏶯􏷄􏷅􏶮я 􏶱􏶮 􏶱􏶰􏶳􏶺􏶷􏶴􏶲􏶰􏶴􏶳􏶴􏶲􏶬􏶰, 􏶵􏶷􏶬􏶴􏶷 􏶱я􏷀􏶮􏶴 􏶫􏶬􏶱􏶮􏶱􏶳􏶷􏶲􏶷 􏶷􏶴􏶶􏶮􏶽􏶰􏶱􏶬􏶰. (6) С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶬􏶻􏷅􏶬􏶳􏶯я􏶲􏶮 􏶱􏶬􏶲􏶷􏶴􏶷 􏶱􏶮 􏶿􏶶􏶰􏷃􏶵􏶬􏶴􏶰 􏶲􏶺􏶻 􏶷􏶳􏶱􏶷􏶲􏶮 􏶱􏶮 􏶸􏶶􏶰􏶼􏶳􏶴􏶮􏶲􏶬􏶴􏶰􏶯􏶱􏶮 􏶬􏶻􏶲􏶮􏶼􏶵􏶮. 
(5) We also found twelve cases of non-compliance, which had no financial impact. (6) We base our calculation of error on a representative sample. The figure quoted is the best estimate.
С 􏶱􏶬􏶲􏶷 􏶱􏶮 􏷄􏶲􏶰􏶶􏶰􏶱􏶷􏶳􏶴 􏶷􏶴 95 % С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶸􏶶􏶰􏶭􏶰􏶱я􏶲􏶮, 􏷅􏶰 􏶸􏶶􏶷􏶭􏶰􏶱􏶴􏶺􏶴 􏶿􏶶􏶰􏷃􏶵􏶬 􏶲 􏶸􏶷􏶸􏷄􏶯􏶮􏶭􏶬я􏶴􏶮 􏶰 􏷀􏶰􏶽􏶼􏷄 1,2 % 􏶬 3,6 % (􏶳􏶺􏶷􏶴􏶲􏶰􏶴􏶱􏶷 􏶼􏶷􏶯􏶱􏶮 􏶬 􏶿􏶷􏶶􏶱􏶮 􏶿􏶶􏶮􏶱􏶬􏶭􏶮 􏶱􏶮 􏶿􏶶􏶰􏷃􏶵􏶬􏶴􏶰). 
We have 95 % confidence that the estimated level of error in the population lies between 1,2 % and 3,6 % (the lower and upper error limits respectively).
О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/163 BG П􏶶􏶰􏶵􏶬􏶴􏶰 􏶸􏶯􏶮􏷆􏶮􏶱􏶬я 􏶵􏶮􏶴􏶷 􏶭я􏶯􏶷 􏶱􏶰 􏶳􏶮 􏶻􏶮􏶳􏶰􏶿􏶱􏶮􏶴􏶬 􏶷􏶴 􏶳􏶺􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶷 􏶱􏶬􏶲􏶷 􏶱􏶮 􏶿􏶶􏶰􏷃􏶵􏶬 7.11. 
8.10.2019 Official Journal of the European Union C 340/163 EN Direct payments as a whole were free from material error 7.11.
7.12. 
7.12.
Т􏶰􏶻􏶬 􏶸􏶯􏶮􏷆􏶮􏶱􏶬я 􏶱􏶷􏶳я􏶴 􏶸􏶷-􏶱􏶬􏶳􏶺􏶵 􏶶􏶬􏶳􏶵 􏶷􏶴 􏶿􏶶􏶰􏷃􏶵􏶬, 􏶮􏶵􏶷 􏶳􏶲􏶺􏶶􏶻􏶮􏶱􏶬􏶴􏶰 􏶳 􏶴я􏷇 􏷄􏶳􏶯􏶷􏶲􏶬я 􏶱􏶰 􏶳􏶮 􏶸􏶶􏶰􏶵􏶮􏶯􏶰􏶱􏶷 􏶳􏶯􏶷􏶽􏶱􏶬 (􏶲􏶽. 􏶴􏶷􏷅􏶵􏶬 1.16 􏶬 1.18). 
Such payments carry a lower risk of error provided the attached conditions are not overly complex (see paragraphs 1.16 and 1.18).
7.15. 
7.15.
С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏷄􏶳􏶴􏶮􏶱􏶷􏶲􏶬 􏶱􏶮􏶯􏶬􏷅􏶬􏶰􏶴􏶷 􏶱􏶮 􏶿􏶶􏶰􏷃􏶵􏶬, 􏶱􏶮􏶼􏷇􏶲􏶺􏶶-􏶯я􏷆􏶬 5 % 􏶷􏶴 􏶸􏶶􏶷􏶲􏶰􏶶􏶰􏶱􏶮􏶴􏶮 􏶳􏷄􏷀􏶮, 􏶸􏶶􏶬 􏶼􏶲􏶰 􏶸􏶶􏶰􏶵􏶬 􏶸􏶯􏶮􏷆􏶮􏶱􏶬я, 􏶲 􏶴􏶷􏶲􏶮 􏷅􏶬􏶳􏶯􏶷 􏶰􏶼􏶬􏶱 􏶳􏶯􏷄􏷅􏶮􏶹, 􏶲 􏶵􏶷􏶹􏶴􏶷 􏶿􏶶􏶰􏷃􏶵􏶮􏶴􏶮 􏶱􏶮􏶼􏷇􏶲􏶺􏶶􏶯я 20 %. 
We found errors exceeding 5 % of the amount examined in two direct payments, including one case where the error exceeded 20 %. For five payments we detected compliance issues without financial impact.
О􏶳􏶱􏶷􏶲􏶱􏶬я􏶴 􏶬􏶱􏶳􏶴􏶶􏷄􏷀􏶰􏶱􏶴 􏶻􏶮 􏷄􏶸􏶶􏶮􏶲􏶯􏶰􏶱􏶬􏶰 􏶱􏶮 􏶸􏶶􏶰􏶵􏶬􏶴􏶰 􏶸􏶯􏶮􏷆􏶮􏶱􏶬я 􏶰 И􏶱􏶴􏶰􏶿􏶶􏶬􏶶􏶮􏶱􏶮􏶴􏶮 􏶳􏶬􏶳􏶴􏶰􏷀􏶮 􏶻􏶮 􏶮􏶼􏷀􏶬􏶱􏶬􏶳􏶴􏶶􏶬􏶶􏶮􏶱􏶰 􏶬 􏶵􏶷􏶱􏶴􏶶􏶷􏶯 (ИСАК) (8), 􏶵􏶷я􏶴􏶷 􏶲􏶵􏶯ю􏷅􏶲􏶮 С􏶬􏶳􏶴􏶰􏷀􏶮 􏶻􏶮 􏶬􏶼􏶰􏶱􏶴􏶬􏶫􏶬􏶵􏶮􏶭􏶬я 􏶱􏶮 􏶻􏶰􏷀􏶰􏶼􏶰􏶯􏶳􏶵􏶬􏶴􏶰 􏶸􏶮􏶶􏶭􏶰􏶯􏶬 (СИЗП). 
The main management tool for direct payments is the Integrated Administration and Control System (IACS) (8), which incorporates the Land Parcel Identification System (LPIS).
К􏶷􏶱􏶳􏶴􏶮􏶴􏶮􏶭􏶬􏶬􏶴􏶰 􏶱􏶮 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶸􏶷􏶴􏶲􏶺􏶶􏶽􏶼􏶮􏶲􏶮􏶴, 􏷅􏶰 СИЗП 􏶸􏶷-􏶳􏶸􏶰􏶭􏶬􏶮􏶯􏶱􏶷 􏶬􏷀􏶮 􏶻􏶱􏶮􏷅􏶬􏶴􏶰􏶯􏶰􏶱 􏶸􏶶􏶬􏶱􏶷􏶳 􏶻􏶮 􏶸􏶶􏶰􏶼􏶷􏶴􏶲􏶶􏶮􏶴я􏶲􏶮􏶱􏶰 􏶬 􏶱􏶮􏷀􏶮􏶯я􏶲􏶮􏶱􏶰 􏶱􏶮 􏶸􏶶􏶷􏶭􏶰􏶱􏶴􏶮 􏶿􏶶􏶰􏷃􏶵􏶬 (9). 
Our findings confirm that LPIS makes a particularly significant contribution to preventing and reducing levels of error (9).
(8) https://ec.europa.eu/agriculture/direct-support/iacs_en. 
(8) https://ec.europa.eu/agriculture/direct-support/iacs_en.
(9) В􏶽. 􏶴􏶷􏷅􏶵􏶮 7.17 􏶷􏶴 Г􏶷􏶼􏶬􏷃􏶱􏶬я 􏶼􏶷􏶵􏶯􏶮􏶼 􏶱􏶮 ЕСП 􏶻􏶮 2015 􏶿., 􏶴􏶷􏷅􏶵􏶮 7.13 􏶷􏶴 Г􏶷􏶼􏶬􏷃􏶱􏶬я 􏶼􏶷􏶵􏶯􏶮􏶼 􏶱􏶮 ЕСП 􏶻􏶮 2016 􏶿. 􏶬 􏶴􏶷􏷅􏶵􏶮 7.16 􏶷􏶴 Г􏶷􏶼􏶬􏷃􏶱􏶬я 􏶼􏶷􏶵􏶯􏶮􏶼 􏶱􏶮 ЕСП 􏶻􏶮 2017 􏶿. 
(9) See paragraph 7.17 of our 2015 annual report, paragraph 7.13 of our 2016 annual report and paragraph 7.16 of our 2017 annual report.
(10) В􏶽.􏶴􏶷􏷅􏶵􏶮7.17􏶷􏶴Г􏶷􏶼􏶬􏷃􏶱􏶬я􏶼􏶷􏶵􏶯􏶮􏶼􏶱􏶮ЕСП􏶻􏶮2015􏶿. 
(10) See paragraph 7.17 of our 2015 annual report.
(11) В􏶽. 􏶴􏶷􏷅􏶵􏶬 7.46—7.55 􏶷􏶴 Г􏶷􏶼􏶬􏷃􏶱􏶬я 􏶼􏶷􏶵􏶯􏶮􏶼 􏶱􏶮 ЕСП 􏶻􏶮 2017 􏶿. 
(11) See paragraphs 7.46 to 7.55 of our 2017 annual report.
(12) В􏶽.􏶴􏶷􏷅􏶵􏶮7.15􏶷􏶴Г􏶷􏶼􏶬􏷃􏶱􏶬я􏶼􏶷􏶵􏶯􏶮􏶼􏶱􏶮ЕСП􏶻􏶮2016􏶿.􏶬􏶴􏶷􏷅􏶵􏶮7.16􏶷􏶴Г􏶷􏶼􏶬􏷃􏶱􏶬я􏶼􏶷􏶵􏶯􏶮􏶼􏶱􏶮ЕСП􏶻􏶮2017􏶿. C 340/164 О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. 
(12) See paragraph 7.15 of our 2016 annual report and paragraph 7.16 of our 2017 annual report. C 340/164 Official Journal of the European Union 8.10.2019 EN Other spending areas: complex eligibility conditions increase the risk of error 7.19.
П􏶷-􏶿􏶷􏶯я􏷀􏶮􏶴􏶮 􏷅􏶮􏶳􏶴 􏶷􏶴 􏶶􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰 􏶲 􏶴􏶰􏶻􏶬 􏶷􏶾􏶯􏶮􏶳􏶴􏶬 􏶸􏶷􏶼􏶯􏶰􏶽􏶮􏶴 􏶱􏶮 􏶲􏶺􏶻􏶳􏶴􏶮􏶱􏶷􏶲я􏶲􏶮􏶱􏶰 􏶬 􏶳􏶰 􏶸􏶷􏶼􏷅􏶬􏶱я􏶲􏶮􏶴 􏶱􏶮 􏶳􏶯􏶷􏶽􏶱􏶬 􏷄􏶳􏶯􏶷􏶲􏶬я 􏶻􏶮 􏶼􏶷􏶸􏷄􏶳􏶴􏶬􏷀􏶷􏶳􏶴, 􏶵􏶷􏶰􏶴􏶷 􏷄􏶲􏶰􏶯􏶬􏷅􏶮􏶲􏶮 􏶶􏶬􏶳􏶵􏶮 􏶷􏶴 􏶿􏶶􏶰􏷃􏶵􏶬 (􏶲􏶽. 􏶴􏶷􏷅􏶵􏶬 1.16, 1.19 􏶬 1.20). 
Most spending in this area is reimbursement-based and subject to complex eligibility conditions, increasing the risk of error (see paragraphs 1.16, 1.19 and 1.20). Annex 7.2 provides a breakdown by Member State of the results of transaction testing.
Р􏶮􏶻􏶲􏶬􏶴􏶬􏶰 􏶱􏶮 􏶳􏶰􏶯􏶳􏶵􏶬􏶴􏶰 􏶶􏶮􏶹􏶷􏶱􏶬 7.20. 
Rural development 7.20.
К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶰 􏶷􏶼􏶷􏶾􏶶􏶬􏶯􏶮 118 􏶱􏶮􏶭􏶬􏶷􏶱􏶮􏶯􏶱􏶬 􏶬 􏶶􏶰􏶿􏶬􏶷􏶱􏶮􏶯􏶱􏶬 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶬 􏶻􏶮 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰 􏶱􏶮 􏶳􏶰􏶯􏶳􏶵􏶬􏶴􏶰 􏶶􏶮􏶹􏶷􏶱􏶬 􏶲 􏶼􏶺􏶶􏶽􏶮􏶲􏶬􏶴􏶰 􏷅􏶯􏶰􏶱􏶵􏶬 (13). 
The Commission has approved 118 national and regional rural development programmes in the Member States for 2014-2020 (13).
П􏶶􏶬 6 􏶳􏶯􏷄􏷅􏶮я С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏷄􏶳􏶴􏶮􏶱􏶷􏶲􏶬 􏶿􏶶􏶰􏷃􏶵􏶬 􏶳 􏶷􏶴􏶶􏶮􏶽􏶰􏶱􏶬􏶰 􏶶􏶮􏶲􏶱􏶷 􏶱􏶮 􏶬􏶯􏶬 􏶱􏶮􏶼􏶲􏶬􏷃􏶮􏶲􏶮􏷆􏶷 20 %. 
In 6 cases we found errors with an impact equal to or exceeding 20 %.
7.23. 
7.23.
В􏶳􏶰􏶵􏶬 􏶷􏶴 􏶳􏶺􏶲􏷀􏶰􏶳􏶴􏶱􏶬􏶴􏶰 􏶾􏶰􏶱􏶰􏶫􏶬􏶭􏶬􏶰􏶱􏶴􏶬 􏶰 􏶵􏶮􏶱􏶼􏶬􏶼􏶮􏶴􏶳􏶴􏶲􏶮􏶯 􏶻􏶮 􏷀􏶮􏶵􏶳􏶬􏷀􏶮􏶯􏶱􏶷􏶴􏶷 􏶶􏶮􏶲􏶱􏶬􏷆􏶰 􏶱􏶮 􏶸􏶷􏶼􏶸􏶷􏷀􏶮􏶿􏶮􏶱􏶰, 􏶵􏶷􏶰􏶴􏶷 􏶰 􏶷􏶵􏶷􏶯􏶷 215 000 􏶰􏶲􏶶􏶷. 
Each of the joint beneficiaries applied for the maximum level of support, which was around 215 000 euros.
(13) Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 (ЕС) No 1305/2013 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶸􏶮􏶶􏶯􏶮􏷀􏶰􏶱􏶴 􏶬 􏶱􏶮 С􏶺􏶲􏶰􏶴􏶮 􏶷􏶴 17 􏶼􏶰􏶵􏶰􏷀􏶲􏶶􏶬 2013 􏶿􏶷􏶼􏶬􏶱􏶮 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏶸􏶷􏶼􏶸􏶷􏷀􏶮􏶿􏶮􏶱􏶰 􏶱􏶮 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰􏶴􏶷 􏶱􏶮 􏶳􏶰􏶯􏶳􏶵􏶬􏶴􏶰 􏶶􏶮􏶹􏶷􏶱􏶬 􏶷􏶴 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶻􏶰􏷀􏶰􏶼􏶰􏶯􏶳􏶵􏶬 􏶫􏶷􏶱􏶼 􏶻􏶮 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰 􏶱􏶮 􏶳􏶰􏶯􏶳􏶵􏶬􏶴􏶰 􏶶􏶮􏶹􏶷􏶱􏶬 (ЕЗФРСР) 􏶬 􏶻􏶮 􏶷􏶴􏷀я􏶱􏶮 􏶱􏶮 Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 (ЕО) No 1698/2005 􏶱􏶮 С􏶺􏶲􏶰􏶴􏶮 (ОВ L 347, 20.12.2013 􏶿., 􏶳􏶴p. 
The Italian authorities decided to recover the payment following our audit visit. (13) Regulation (EU) No 1305/2013 of the European Parliament and of the Council of 17 December 2013 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) and repealing Council Regulation (EC) No 1698/2005 (OJ L 347, 20.12.2013, p.
487). 
487).
(14) В􏶽. 􏶴􏶷􏷅􏶵􏶮 7.26 􏶷􏶴 Г􏶷􏶼􏶬􏷃􏶱􏶬я 􏶼􏶷􏶵􏶯􏶮􏶼 􏶱􏶮 ЕСП 􏶻􏶮 2016 􏶿. 
(14) See paragraph 7.26 of our 2016 annual report.
О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/165 BG 7.24. 
8.10.2019 Official Journal of the European Union C 340/165 EN 7.24.
П􏶮􏶻􏶮􏶶􏶱􏶬 􏷀􏶰􏶶􏶵􏶬 7.25. 
Market measures 7.25.
Р􏶬􏶾􏶮􏶶􏶳􏶴􏶲􏶷, 􏶷􏶵􏶷􏶯􏶱􏶮 􏶳􏶶􏶰􏶼􏶮 􏶬 􏶼􏶰􏶹􏶳􏶴􏶲􏶬я 􏶸􏶷 􏶵􏶯􏶬􏷀􏶮􏶴􏶮 7.26. 
Fisheries, the environment and climate action 7.26.
П􏶯􏶮􏷆􏶮􏶱􏶬я􏶴􏶮 􏶸􏶷 ОСП 􏶳􏶰 􏶸􏶶􏶷􏶲􏶰􏶶я􏶲􏶮􏶴 􏶳 􏶸􏶷􏷀􏶷􏷆􏶴􏶮 􏶱􏶮 ИСАК (􏶲􏶽. 􏶴􏶷􏷅􏶵􏶬 7.16—7.18 􏶻􏶮 􏶸􏶶􏶰􏶵􏶬􏶴􏶰 􏶸􏶯􏶮􏷆􏶮􏶱􏶬я), 􏶵􏶮􏶵􏶴􏶷 􏶬 􏷅􏶶􏶰􏶻 􏶼􏶶􏷄􏶿􏶬 􏶳􏶬􏶳􏶴􏶰􏷀􏶬 􏶻􏶮 􏶵􏶷􏶱􏶴􏶶􏶷􏶯 (􏶲􏶽. 􏶵􏶮􏶶􏶰 7.4). 
CAP payments are checked using IACS (see paragraphs 7.16 to 7.18 for direct payments), as well as other control systems (see Box 7.4).
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/167 BG 7.28. 
8.10.2019 Official Journal of the European Union C 340/167 EN 7.28.
С􏶯􏶰􏶼 􏶴􏶷􏶲􏶮 􏶴я 􏶸􏶶􏶬􏶳􏶸􏶮􏶼􏶮 􏶷􏶴 􏶴􏶮􏶻􏶬 􏶳􏶴􏶷􏶹􏶱􏶷􏶳􏶴 􏶷􏷅􏶮􏶵􏶲􏶮􏶱􏶬􏶴􏶰 (16) 􏶾􏶺􏶼􏶰􏷆􏶬 􏶫􏶬􏶱􏶮􏶱􏶳􏶷􏶲􏶬 􏶵􏶷􏶶􏶰􏶵􏶭􏶬􏶬 􏶬 􏶳􏶺􏶾􏶬􏶶􏶮􏶱􏶬я 􏶱􏶮 􏶲􏶻􏶰􏷀􏶮􏶱􏶬я, 􏶻􏶮 􏶼􏶮 􏶬􏶻􏷅􏶬􏶳􏶯􏶬 􏶬􏶻􏶯􏶷􏶽􏶰􏶱􏶮􏶴􏶮 􏶱􏶮 􏶶􏶬􏶳􏶵 􏶷􏶵􏶷􏶱􏷅􏶮􏶴􏶰􏶯􏶱􏶮 􏶳􏷄􏷀􏶮 (􏶲􏶽. 􏶵􏶮􏶶􏶰 7.5). 
It then deducts estimated (16) future financial corrections and recoveries from this figure to calculate a final amount at risk (see Box 7.5).
З􏶮 􏶸􏶰􏶴 􏶶􏶮􏶻􏶸􏶯􏶮􏷆􏶮􏶴􏶰􏶯􏶱􏶬 􏶮􏶿􏶰􏶱􏶭􏶬􏶬 (17) С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶶􏶮􏶻􏶿􏶯􏶰􏶼􏶮: — 􏶸􏶶􏶷􏶲􏶰􏶶􏶵􏶬􏶴􏶰􏶱􏶮ГД„З􏶰􏷀􏶰􏶼􏶰􏶯􏶬􏶰􏶬􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰􏶱􏶮􏶳􏶰􏶯􏶳􏶵􏶬􏶴􏶰􏶶􏶮􏶹􏶷􏶱􏶬“􏶬􏶱􏶮􏶳􏶰􏶶􏶴􏶬􏶫􏶬􏶭􏶬􏶶􏶮􏷆􏶬􏶴􏶰􏶷􏶶􏶿􏶮􏶱􏶬􏶷􏶴􏶱􏶷􏶳􏶱􏶷􏶳􏶴􏶮􏶴􏶬􏶳􏶴􏶬􏷅􏶰􏶳􏶵􏶬􏶴􏶰􏶼􏶮􏶱􏶱􏶬􏶻􏶮􏶵􏶷􏶱-􏶴􏶶􏶷􏶯􏶮; — 􏶬􏶻􏷅􏶬􏶳􏶯􏶰􏶱􏶬􏶰􏶴􏶷􏶱􏶮ГД„З􏶰􏷀􏶰􏶼􏶰􏶯􏶬􏶰􏶬􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰􏶱􏶮􏶳􏶰􏶯􏶳􏶵􏶬􏶴􏶰􏶶􏶮􏶹􏶷􏶱􏶬“􏶱􏶮􏶵􏶷􏶶􏶬􏶿􏶬􏶶􏶮􏶱􏶬я􏶸􏶶􏶷􏶭􏶰􏶱􏶴􏶿􏶶􏶰􏷃􏶵􏶬. 
We examined DG AGRI’s reports of its 18 review visits to certification bodies in 2018, and for five paying agencies (17), we reviewed: — DGAGRI’sandthecertificationbodies’checksonthecontrolstatistics; — DGAGRI’scalculationoftheadjustederrorrate.
(17) И􏶳􏶸􏶮􏶱􏶬я(А􏶱􏶼􏶮􏶯􏷄􏶳􏶬я􏶬А􏶶􏶮􏶿􏶷􏶱),И􏶴􏶮􏶯􏶬я(AGREA),П􏶷􏶯􏷃􏶮,О􏶾􏶰􏶼􏶬􏶱􏶰􏶱􏶷􏶴􏶷􏶵􏶶􏶮􏶯􏶳􏶴􏶲􏶷(Ш􏶷􏶴􏶯􏶮􏶱􏶼􏶬я) (18) В 􏶴􏶷􏷅􏶵􏶮 7.67 (􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 5) 􏶷􏶴 Г􏶷􏶼􏶬􏷃􏶱􏶬я 􏶼􏶷􏶵􏶯􏶮􏶼 􏶱􏶮 ЕСП 􏶻􏶮 2015 􏶿. 
(17) Spain (Andalusia and Aragon, Italy (AGREA), Poland, the United Kingdom (Scotland) (18) In paragraph 7.67 (Recommendation 5) of our 2015 annual report, we recommended that the Commission ‘update DG AGRI’s audit manual by including detailed audit procedures and documentation requirements for the verification of the data supplied by Member States and used for calculating financial corrections’.
C 340/168 О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. 
C 340/168 Official Journal of the European Union 8.10.2019 EN 7.33.
В􏶺􏶻 􏶷􏶳􏶱􏶷􏶲􏶮 􏶱􏶮 􏶳􏶴􏶮􏶴􏶬􏶳􏶴􏶬􏷅􏶰􏶳􏶵􏶬􏶴􏶰 􏶼􏶮􏶱􏶱􏶬 􏶻􏶮 􏶵􏶷􏶱􏶴􏶶􏶷􏶯􏶮 􏶱􏶮 􏶶􏶮􏶻􏶸􏶯􏶮􏷆􏶮􏶴􏶰􏶯􏶱􏶬􏶴􏶰 􏶮􏶿􏶰􏶱􏶭􏶬􏶬 􏶼􏶺􏶶􏶽􏶮􏶲􏶬􏶴􏶰 􏷅􏶯􏶰􏶱􏶵􏶬 􏶷􏶴􏷅􏶬􏶴􏶮􏶴 􏶷􏶾􏷆􏶷 􏶱􏶬􏶲􏶷 􏶱􏶮 􏶿􏶶􏶰􏷃􏶵􏶬 􏶷􏶴 􏶾􏶯􏶬􏶻􏶷 1 % (21) 􏶻􏶮 􏶶􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰 􏶲 􏶷􏶾􏶯􏶮􏶳􏶴􏶴􏶮 􏶱􏶮 ОСП 􏶵􏶮􏶴􏶷 􏶭я􏶯􏶷. С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶸􏶶􏶷􏶲􏶰􏶶􏶬 􏶵􏶷􏶶􏶰􏶵􏶭􏶬􏶬􏶴􏶰, 􏶱􏶮􏶸􏶶􏶮􏶲􏶰􏶱􏶬 􏶷􏶴 ГД „З􏶰􏷀􏶰􏶼􏶰􏶯􏶬􏶰 􏶬 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰 􏶱􏶮 􏶳􏶰􏶯􏶳􏶵􏶬􏶴􏶰 􏶶􏶮􏶹􏶷􏶱􏶬“, 􏶳􏶸􏶶я􏷀􏶷 􏶼􏶷􏶵􏶯􏶮􏶼􏶲􏶮􏶱􏶬􏶴􏶰 􏶷􏶴 􏶼􏶺􏶶􏶽􏶮􏶲􏶬􏶴􏶰 􏷅􏶯􏶰􏶱􏶵􏶬 􏶸􏶶􏶷􏶭􏶰􏶱􏶴􏶬 􏶿􏶶􏶰􏷃􏶵􏶬 (􏶲􏶽. 􏶴􏶷􏷅􏶵􏶮 7.28). 
Based on their paying agencies’ control statistics, Member States reported an overall level of error close to 1 % (21) for CAP spending as a whole. We reviewed DG AGRI’s adjustments to Member State error rates (see paragraph 7.28). As in previous years, DG AGRI based most of its adjustments on its own checks of paying agency systems and spending.
7.35. 
7.35.
(20) В􏶽.􏶴􏶷􏷅􏶵􏶮7.37􏶷􏶴Г􏶷􏶼􏶬􏷃􏶱􏶬я􏶼􏶷􏶵􏶯􏶮􏶼􏶱􏶮ЕСП􏶻􏶮2017􏶿. 
(20) See paragraph 7.37 of our 2017 annual report.
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/169 BG З􏶮􏶵􏶯ю􏷅􏶰􏶱􏶬􏶰 􏶬 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶬 З􏶮􏶵􏶯ю􏷅􏶰􏶱􏶬􏶰 7.37. 
8.10.2019 Official Journal of the European Union C 340/169 EN Conclusion and recommendations Conclusion 7.37.
П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶬 7.39. 
Recommendations 7.39.
Ч􏶮􏶳􏶴 2: И􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰 7.41. 
Part 2 — Performance 7.41.
7.42. 
7.42.
С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶸􏶶􏶷􏶲􏶰􏶶􏶬 􏶬􏶻􏶲􏶮􏶼􏶵􏶮 􏶷􏶴 113 􏶼􏶰􏶹􏶳􏶴􏶲􏶬я 􏶻􏶮 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰 􏶱􏶮 􏶳􏶰􏶯􏶳􏶵􏶬􏶴􏶰 􏶶􏶮􏶹􏶷􏶱􏶬 (22) 􏶲 18 􏶼􏶺􏶶􏶽􏶮􏶲􏶬 􏷅􏶯􏶰􏶱􏶵􏶬 􏶸􏶷 13 􏷀􏶰􏶶􏶵􏶬, 􏶵􏶷􏶬􏶴􏶷 􏶲􏶵􏶯ю􏷅􏶲􏶮􏶴: — 􏶵􏶷􏷀􏶸􏶰􏶱􏶳􏶮􏶴􏶷􏶶􏶱􏶬 􏶸􏶯􏶮􏷆􏶮􏶱􏶬я 􏶻􏶮 􏶻􏶰􏷀􏶰􏶼􏶰􏶯􏶳􏶵􏶬􏶴􏶰 􏶳􏶴􏶷􏶸􏶮􏶱􏶬, 􏶵􏶷􏶬􏶴􏶷 􏶸􏶷􏶰􏷀􏶮􏶴 􏶮􏶱􏶿􏶮􏶽􏶬􏷀􏶰􏶱􏶴􏶬 􏶻􏶮 􏶮􏶿􏶶􏶷􏶰􏶵􏶷􏶯􏶷􏶿􏶬я 􏶬 􏶵􏶯􏶬􏷀􏶮􏶴 􏶬􏶯􏶬 􏶻􏶮 􏶳􏶰􏶯􏶳􏶵􏶷􏶳􏶴􏶷􏶸􏶮􏶱􏶳􏶵􏶮 􏶼􏶰􏶹􏶱􏶷􏶳􏶴 􏶲 􏶶􏶮􏶹􏶷􏶱􏶬 􏶳 􏶸􏶶􏶬􏶶􏶷􏶼􏶱􏶬 􏶷􏶿􏶶􏶮􏶱􏶬􏷅􏶰􏶱􏶬я; — 􏶸􏶷􏶼􏶵􏶶􏶰􏶸􏶮􏶻􏶮􏷀􏶷􏶼􏶰􏶶􏶱􏶬􏶻􏶮􏶭􏶬я􏶱􏶮􏶻􏶰􏷀􏶰􏶼􏶰􏶯􏶳􏶵􏶬􏶴􏶰􏶳􏶴􏶷􏶸􏶮􏶱􏶳􏶴􏶲􏶮,􏶵􏶮􏶴􏶷􏶱􏶮􏶸􏶶􏶬􏷀􏶰􏶶􏶳􏶴􏶶􏶷􏶬􏶴􏶰􏶯􏶳􏶴􏶲􏶷􏶱􏶮􏶳􏶿􏶶􏶮􏶼􏶬􏶬􏶯􏶬􏶻􏶮􏶵􏷄􏶸􏷄􏶲􏶮􏶱􏶰􏶱􏶮􏶱􏶷􏶲􏶷􏶷􏶾􏶷􏶶􏷄􏶼􏶲􏶮􏶱􏶰; — 􏶸􏶶􏶰􏶼􏶷􏶳􏶴􏶮􏶲я􏶱􏶰􏶱􏶮􏶳􏶴􏶮􏶶􏶴􏶷􏶲􏶮􏶸􏶷􏷀􏶷􏷆􏶱􏶮􏷀􏶯􏶮􏶼􏶬􏶻􏶰􏷀􏶰􏶼􏶰􏶯􏶳􏶵􏶬􏶳􏶴􏶷􏶸􏶮􏶱􏶬; — 􏶸􏶷􏷀􏶷􏷆􏶻􏶮􏶷􏶳􏶱􏶷􏶲􏶱􏶬􏷄􏶳􏶯􏷄􏶿􏶬􏶬􏶷􏶾􏶱􏶷􏶲я􏶲􏶮􏶱􏶰􏶱􏶮􏶳􏶰􏶯􏶮􏶴􏶮􏶲􏶳􏶰􏶯􏶳􏶵􏶬􏶴􏶰􏶶􏶮􏶹􏶷􏶱􏶬. 
Performance assessment of rural development actions 7.43. We reviewed 113 sampled rural development actions (22) in 18 Member States under 13 measures, which included: — compensation payments to farmers undertaking agri-environment-climate commitments or farming in areas facing natural constraints; — supportforfarmmodernisation,suchastheconstructionofbuildingsorpurchaseofnewequipment; — provisionofbusinessstart-upaidtoyoungfarmers; — supportforbasicservicesandvillagerenewalinruralareas.
(22) О􏶴􏶬􏶻􏶲􏶮􏶼􏶵􏶮􏶴􏶮􏶷􏶴136􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬􏶲􏶷􏶾􏶯􏶮􏶳􏶴􏶴􏶮􏶱􏶮􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰􏶴􏶷􏶱􏶮􏶳􏶰􏶯􏶳􏶵􏶬􏶴􏶰􏶶􏶮􏶹􏶷􏶱􏶬ЕСП􏶷􏶾􏷇􏶲􏶮􏶱􏶮113-􏶴􏶰􏶷􏶼􏶷􏶾􏶶􏶰􏶱􏶬􏶼􏶰􏶹􏶳􏶴􏶲􏶬я􏶷􏶴􏶱􏶮􏶳􏶴􏶷я􏷆􏶬я􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶰􏶱􏶸􏶰􏶶􏶬􏶷􏶼 (2014—2020 􏶿.). 
(22) From the 136 sampled rural development transactions, we covered the 113 actions approved under the current (2014-2020) programming period.
C 340/170 О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. BG 7.44. 
C 340/170 Official Journal of the European Union 8.10.2019 EN 7.44.
С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶬􏶻􏶲􏶺􏶶􏷃􏶬 􏶷􏶭􏶰􏶱􏶵􏶮 􏶱􏶮 􏶴􏶷􏶲􏶮 􏶼􏶮􏶯􏶬: — 􏶼􏶰􏶹􏶳􏶴􏶲􏶬я􏶴􏶮􏶳􏶮􏶸􏶷􏶳􏶴􏶬􏶿􏶱􏶮􏶯􏶬􏶷􏷅􏶮􏶵􏶲􏶮􏶱􏶬􏶴􏶰􏶵􏶶􏶮􏶹􏶱􏶬􏶸􏶶􏶷􏶼􏷄􏶵􏶴􏶬; — 􏶼􏶺􏶶􏶽􏶮􏶲􏶬􏶴􏶰􏷅􏶯􏶰􏶱􏶵􏶬􏶳􏶮􏶬􏶻􏶲􏶺􏶶􏷃􏶬􏶯􏶬􏶸􏶶􏶷􏶲􏶰􏶶􏶵􏶮􏶱􏶮􏶷􏶳􏶱􏶷􏶲􏶮􏶴􏶰􏶯􏶱􏶷􏶳􏶴􏶴􏶮􏶱􏶮􏶶􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰,􏶼􏶰􏶵􏶯􏶮􏶶􏶬􏶶􏶮􏶱􏶬􏶲􏶺􏶲􏶲􏶶􏶺􏶻􏶵􏶮􏶳􏶬􏶱􏶲􏶰􏶳􏶴􏶬􏶭􏶬􏶷􏶱􏶱􏶬􏶸􏶶􏶷􏶰􏶵􏶴􏶬; — 􏶳􏶮􏶬􏶻􏶸􏶷􏶯􏶻􏶲􏶮􏶱􏶬􏶸􏶷􏶼􏷇􏶷􏶼я􏷆􏶬􏶷􏶸􏶶􏶷􏶳􏶴􏶰􏶱􏶬􏶲􏶮􏶶􏶬􏶮􏶱􏶴􏶬􏶻􏶮􏶶􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰. П􏶷􏶲􏶰􏷅􏶰􏶴􏶷 􏶼􏶰􏶹􏶳􏶴􏶲􏶬я 􏶳􏶮 􏶸􏶷􏶳􏶴􏶬􏶿􏶱􏶮􏶯􏶬 􏶷􏷅􏶮􏶵􏶲􏶮􏶱􏶬􏶴􏶰 􏶵􏶶􏶮􏶹􏶱􏶬 􏶸􏶶􏶷􏶼􏷄􏶵􏶴􏶬 7.45. 
We assessed whether: — theactionshadproducedtheexpectedoutputs; — MemberStateshadcheckedthereasonablenessofthecostsdeclaredinrelationtoinvestmentprojects; — anappropriateusehadbeenmadeofsimplifiedcostoptions. Most actions produced the expected outputs 7.45.
С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶰 􏶸􏶷􏶳􏶷􏷅􏶲􏶮􏶯􏶮 􏶬 􏶸􏶶􏶰􏶼􏶬, 􏷅􏶰 􏶻􏶮 􏶱я􏶵􏶷􏶬 􏶸􏶶􏶷􏶰􏶵􏶴􏶬 􏶷􏶸􏶶􏶷􏶳􏶴􏶰􏶱􏶬􏶴􏶰 􏶲􏶮􏶶􏶬􏶮􏶱􏶴􏶬 􏶻􏶮 􏶶􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰 􏶬􏷀􏶮􏶴 􏶸􏶷􏶴􏶰􏶱􏶭􏶬􏶮􏶯􏶮 􏶼􏶮 􏶷􏶸􏶶􏶷􏶳􏶴я􏶴 􏶮􏶼􏷀􏶬􏶱􏶬􏶳􏶴􏶶􏶬􏶶􏶮􏶱􏶰􏶴􏶷 􏶬 􏶼􏶮 􏶼􏶺􏶶􏶽􏶮􏶴 􏶶􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰 􏶸􏶷􏶼 􏶵􏶷􏶱􏶴􏶶􏶷􏶯 (23). 
We have previously pointed out that, for some projects, simplified cost options have the potential to simplify administration and keep costs under control (23).
Т􏶷􏶲􏶮 􏶳􏶰 􏶷􏶴􏶱􏶮􏶳я 􏶷􏶳􏶷􏶾􏶰􏶱􏶷 􏶼􏶷 􏷀􏶰􏶶􏶵􏶬, 􏶵􏶷􏶬􏶴􏶷 􏶳􏶺􏶼􏶺􏶶􏶽􏶮􏶴 􏶼􏶰􏶹􏶳􏶴􏶲􏶬я 􏶳􏶺􏶳 􏶳􏷇􏶷􏶼􏶱􏶬 􏶲􏶬􏶼􏶷􏶲􏶰 􏶼􏶰􏶹􏶱􏶷􏶳􏶴􏶬 􏶬 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 (24). 
This is especially the case for measures which contain actions with similar types of activity and expenditure (24).
7.48. 
7.48.
Д􏶺􏶶􏶽􏶮􏶲􏶬􏶴􏶰 􏷅􏶯􏶰􏶱􏶵􏶬 􏶳􏶮 􏶬􏶻􏶸􏶷􏶯􏶻􏶲􏶮􏶯􏶬 􏶷􏶸􏶶􏶷􏶳􏶴􏶰􏶱􏶬 􏶲􏶮􏶶􏶬􏶮􏶱􏶴􏶬 􏶻􏶮 􏶶􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰, 􏶵􏶮􏶴􏶷 􏶱􏶮􏶸􏶶􏶬􏷀􏶰􏶶 􏶰􏶼􏶱􏶷􏶵􏶶􏶮􏶴􏶱􏶬 􏶷􏶾􏷆􏶬 􏶳􏷄􏷀􏶬 􏶬􏶯􏶬 􏶰􏶼􏶬􏶱􏶱􏶬 􏶳􏶴􏶮􏶲􏶵􏶬, 􏶸􏶶􏶬 􏶴􏶶􏶬 􏶷􏶴 49-􏶴􏶰 􏶸􏶶􏶷􏶰􏶵􏶴􏶮 (􏶲􏶽. 􏶸􏶶􏶬􏷀􏶰􏶶􏶮 􏶲 􏶵􏶮􏶶􏶰 7.7). 
Member States used simplified cost options, such as lump sums or flat rates, in three of the 49 projects (see an example in Box 7.7).
О􏶾􏷆􏶮 􏶶􏶮􏷀􏶵􏶮 􏶻􏶮 􏶱􏶮􏶾􏶯ю􏶼􏶰􏶱􏶬􏶰 􏶬 􏶷􏶭􏶰􏶱􏶵􏶮 􏶱􏶮 ОСП 7.49. 
The CAP common monitoring and evaluation framework 7.49.
О􏶾􏷆􏶮􏶴􏶮 􏶶􏶮􏷀􏶵􏶮 􏶻􏶮 􏷀􏶷􏶱􏶬􏶴􏶷􏶶􏶬􏶱􏶿 􏶬 􏶷􏶭􏶰􏶱􏶵􏶮 (ОРМО) 􏶳􏶺􏶼􏶺􏶶􏶽􏶮 􏶬􏶻􏶬􏶳􏶵􏶲􏶮􏶱􏶰􏶴􏶷 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶬 􏶼􏶺􏶶􏶽􏶮􏶲􏶬􏶴􏶰 􏷅􏶯􏶰􏶱􏶵􏶬 􏶼􏶮 􏶬􏶻􏶲􏶺􏶶􏷃􏶲􏶮􏶴 􏶷􏶭􏶰􏶱􏶵􏶬 􏶲􏶺􏶻 􏶷􏶳􏶱􏶷􏶲􏶮 􏶱􏶮 􏷀􏶱􏶷􏶿􏶷􏶿􏶷􏶼􏶬􏷃􏶰􏶱 􏶸􏶯􏶮􏶱 (27). 
The CMEF requires the Commission and the Member States to carry out evaluations on the basis of a multi-annual plan (27).
(23) В􏶽.􏶴􏶷􏷅􏶵􏶮7.63􏶷􏶴Г􏶷􏶼􏶬􏷃􏶱􏶬я􏶼􏶷􏶵􏶯􏶮􏶼􏶱􏶮ЕСП􏶻􏶮2017􏶿. 
(23) See paragraph 7.63 of our 2017 annual report.
(24) В􏶽. 􏶴􏶷􏷅􏶵􏶮 56 􏶷􏶴 С􏶸􏶰􏶭􏶬􏶮􏶯􏶰􏶱 􏶼􏶷􏶵􏶯􏶮􏶼 11/2018 „Н􏶷􏶲􏶬􏶴􏶰 􏶲􏶮􏶶􏶬􏶮􏶱􏶴􏶬 􏶻􏶮 􏶫􏶬􏶱􏶮􏶱􏶳􏶬􏶶􏶮􏶱􏶰 􏶱􏶮 􏶸􏶶􏶷􏶰􏶵􏶴􏶬 􏶻􏶮 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰 􏶱􏶮 􏶳􏶰􏶯􏶳􏶵􏶬􏶴􏶰 􏶶􏶮􏶹􏶷􏶱􏶬 – 􏶷􏶸􏶶􏶷􏶳􏶴􏶰􏶱􏶬, 􏶱􏶷 􏶱􏶰 􏶬 􏶱􏶮􏶳􏶷􏷅􏶰􏶱􏶬 􏶵􏶺􏷀 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬􏶴􏶰“. 
(24) See paragraph 56 of special report 11/2018: ‘New options for financing rural development projects: simpler but not focused on results’.
(25) https://ec.europa.eu/info/food-farming-fisheries/key-policies/common-agricultural-policy/cap-glance/cmef_en. 
(25) https://ec.europa.eu/info/food-farming-fisheries/key-policies/common-agricultural-policy/cap-glance/cmef_en.
(26) С􏶸􏶰􏶭􏶬􏶮􏶯􏶰􏶱􏶼􏶷􏶵􏶯􏶮􏶼1/2016„Д􏶷􏶾􏶶􏶰􏶸􏶯􏶮􏶱􏶬􏶶􏶮􏶱􏶮􏶬􏶷􏶳􏶱􏶷􏶲􏶮􏶱􏶮􏶱􏶮􏶱􏶮􏶼􏶰􏶽􏶼􏶱􏶬􏶼􏶮􏶱􏶱􏶬􏶯􏶬􏶰􏶳􏶬􏶳􏶴􏶰􏷀􏶮􏶴􏶮􏶱􏶮К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮􏶻􏶮􏶬􏶻􏷀􏶰􏶶􏶲􏶮􏶱􏶰􏶱􏶮􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬􏶴􏶰􏶸􏶷􏶷􏶴􏶱􏶷􏷃􏶰􏶱􏶬􏶰 􏶱􏶮 􏶼􏶷􏷇􏶷􏶼􏶬􏶴􏶰 􏶱􏶮 􏶻􏶰􏷀􏶰􏶼􏶰􏶯􏶳􏶵􏶬􏶴􏶰 􏶳􏶴􏶷􏶸􏶮􏶱􏶬?“ (27) Д􏶺􏶶􏶽􏶮􏶲􏶬􏶴􏶰􏷅􏶯􏶰􏶱􏶵􏶬􏶰􏶳􏶯􏶰􏶼􏶲􏶮􏶯􏶷􏶼􏶮􏶬􏶻􏶸􏶶􏶮􏶴я􏶴􏶸􏶺􏶶􏶲􏶬􏶴􏶰􏶷􏶭􏶰􏶱􏶵􏶬􏶻􏶮􏶸􏶰􏶶􏶬􏶷􏶼􏶮2014—2020􏶿.􏶼􏶷ю􏶱􏶬2019􏶿. 
(26) Special report 1/2016: ‘Is the Commission’s system for performance measurement in relation to farmers’ incomes well designed and based on sound data?’ (27) Member States were required to send the first evaluations for the 2014-2020 period by the end of June 2019.
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/171 BG К􏶮􏶶􏶰 7.8 О􏶸􏶶􏶰􏶼􏶰􏶯􏶰􏶱􏶬􏶰 􏶻􏶮 􏶲􏶯􏶷􏶽􏶰􏶱􏶬 􏶶􏶰􏶳􏷄􏶶􏶳􏶬, 􏶵􏶶􏶮􏶹􏶱􏶬 􏶸􏶶􏶷􏶼􏷄􏶵􏶴􏶬, 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬 􏶬 􏶲􏶺􏶻􏶼􏶰􏶹􏶳􏶴􏶲􏶬􏶰 И􏶻􏶴􏶷􏷅􏶱􏶬􏶵: ЕСП. 
8.10.2019 Official Journal of the European Union C 340/171 EN Box 7.8 Definition of input, output, result, and impact Source: ECA.
ЕСП 􏶲􏶻􏶰 􏶸􏶶􏶰􏶼􏶲􏶬􏶼 􏶳􏶲􏶷􏶬􏶴􏶰 􏶸􏶶􏶰􏶼􏶬􏷃􏶱􏶬 􏶵􏶷􏶱􏶳􏶴􏶮􏶴􏶮􏶭􏶬􏶬 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 ОРМО (28). 
We took into account our earlier findings on the CMEF (28).
П􏶷-􏶳􏶸􏶰􏶭􏶬􏶮􏶯􏶱􏶷 􏶸􏶷􏶵􏶮􏶻􏶮􏶴􏶰􏶯􏶬􏶴􏶰 􏶻􏶮 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬 􏶳􏶯􏶰􏶼􏶲􏶮 􏶼􏶮 􏶸􏶷􏶳􏶷􏷅􏶲􏶮􏶴 􏶸􏶶􏶰􏶵􏶬􏶴􏶰 􏶬 􏶱􏶰􏶸􏶷􏶳􏶶􏶰􏶼􏶳􏶴􏶲􏶰􏶱􏶬􏶴􏶰 􏶰􏶫􏶰􏶵􏶴􏶬 􏶷􏶴 􏶼􏶮􏶼􏶰􏶱􏶷 􏶼􏶰􏶹􏶳􏶴􏶲􏶬􏶰, 􏶴.􏶰. 􏶴􏶷􏶲􏶮, 􏶵􏶷􏶰􏶴􏶷 􏶼􏶰􏶹􏶳􏶴􏶲􏶬􏶴􏶰􏶯􏶱􏶷 􏶰 􏶸􏶷􏶳􏶴􏶬􏶿􏶱􏶮􏶴􏶷 􏶷􏶴 􏶶􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰 (29). 
In particular, result indicators should show the direct and immediate effects of action, i.e. what the spending has actually achieved (29).
C 340/172 О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. BG С􏶯􏶮􏶾􏶷􏶳􏶴􏶬 􏶸􏶶􏶬 􏶸􏶷􏶵􏶮􏶻􏶮􏶴􏶰􏶯􏶬􏶴􏶰 􏶻􏶮 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬􏶴􏶰, 􏶳􏶲􏶺􏶶􏶻􏶮􏶱􏶬 􏶳 􏶶􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰 􏶻􏶮 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰 􏶱􏶮 􏶳􏶰􏶯􏶳􏶵􏶬􏶴􏶰 􏶶􏶮􏶹􏶷􏶱􏶬 7.52. С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶲􏶰􏷅􏶰 􏶰 􏶼􏶷􏶵􏶯􏶮􏶼􏶲􏶮􏶯􏶮 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏶲􏶺􏶻􏷀􏶷􏶽􏶱􏶷􏶳􏶴􏶴􏶮 􏶼􏶰􏶹􏶳􏶴􏶲􏶬я􏶴􏶮 􏶻􏶮 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰 􏶱􏶮 􏶳􏶰􏶯􏶳􏶵􏶬􏶴􏶰 􏶶􏶮􏶹􏶷􏶱􏶬 􏶼􏶮 􏶱􏶰 􏶸􏶷􏶳􏶴􏶬􏶿􏶱􏶮􏶴 􏶸􏶯􏶮􏶱􏶬􏶶􏶮􏶱􏶬􏶴􏶰 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬, 􏶲􏶺􏶸􏶶􏶰􏶵􏶬 􏶸􏶷􏶳􏶴􏶬􏶿􏶮􏶱􏶰􏶴􏶷 􏶱􏶮 􏶼􏶷􏶿􏶷􏶲􏶷􏶶􏶰􏶱􏶬􏶴􏶰 􏶫􏶬􏶻􏶬􏷅􏶰􏶳􏶵􏶬 􏶵􏶶􏶮􏶹􏶱􏶬 􏶸􏶶􏶷􏶼􏷄􏶵􏶴􏶬 (30). 
C 340/172 Official Journal of the European Union 8.10.2019 EN Weaknesses in result indicators for rural development spending 7.52. We have previously reported that rural development actions may fail to achieve the intended results, despite delivering the agreed physical outputs (30).
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/173 BG П􏶷􏶵􏶮􏶻􏶮􏶴􏶰􏶯􏶬􏶴􏶰 􏶻􏶮 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬 􏶱􏶮 ОРМО 􏶱􏶰 􏶷􏶾􏷇􏶲􏶮􏷆􏶮 􏶲􏶳􏶬􏷅􏶵􏶬 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 􏶻􏶮 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰 􏶱􏶮 􏶳􏶰􏶯􏶳􏶵􏶬􏶴􏶰 􏶶􏶮􏶹􏶷􏶱􏶬. 
(30) Seeparagraph79ofspecialreport25/2015:‘EUsupportforruralinfrastructure:potentialtoachievesignificantlygreatervalueformoney’. 8.10.2019 Official Journal of the European Union C 340/173 EN CMEF result indicators do not cover all rural development spending 7.53.
Т􏶮􏶵􏶺􏶲 􏶰 􏶳􏶯􏷄􏷅􏶮я􏶴 􏶸􏶷 􏷀я􏶶􏶵􏶮 13 („П􏶯􏶮-􏷆􏶮􏶱􏶬я 􏶻􏶮 􏶶􏶮􏶹􏶷􏶱􏶬 􏶳 􏶸􏶶􏶬􏶶􏶷􏶼􏶱􏶬 􏶬􏶯􏶬 􏶼􏶶􏷄􏶿􏶬 􏶳􏶸􏶰􏶭􏶬􏶫􏶬􏷅􏶱􏶬 􏶷􏶿􏶶􏶮􏶱􏶬􏷅􏶰􏶱􏶬я“) 􏶬 􏶸􏶷 􏶸􏶰􏶴 􏶼􏶶􏷄􏶿􏶬 􏶸􏶷􏶼􏷀􏶰􏶶􏶵􏶬 (31). 
This was the case for measure 13 (‘Payments to areas facing natural or other specific con-straints’) and for five other sub-measures (31).
С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏷄􏶳􏶴􏶮􏶱􏶷􏶲􏶬, 􏷅􏶰 􏶸􏶶􏶬 15 􏶷􏶴 35 􏶸􏶶􏶷􏶰􏶵􏶴􏶮 􏶾􏶰􏶻 􏶸􏶷􏶵􏶮􏶻􏶮􏶴􏶰􏶯􏶬 􏶻􏶮 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬 􏶸􏶷 ОРМО 􏶼􏶺􏶶􏶽􏶮􏶲􏶬􏶴􏶰 􏷅􏶯􏶰􏶱􏶵􏶬 􏶳􏶮 􏶬􏶻􏶸􏶷􏶯􏶻􏶲􏶮􏶯􏶬 􏶲􏷀􏶰􏶳􏶴􏶷 􏶯􏶬􏶸􏶳􏶲􏶮􏷆􏶬􏶴􏶰 􏶸􏶷􏶵􏶮􏶻􏶮􏶴􏶰􏶯􏶬 􏶳􏶲􏶷􏶬􏶴􏶰 􏶳􏶷􏶾􏶳􏶴􏶲􏶰􏶱􏶬 􏶱􏶮􏶭􏶬􏶷􏶱􏶮􏶯􏶱􏶬 􏶸􏶷􏶵􏶮􏶻􏶮􏶴􏶰􏶯􏶬 (􏶲􏶽. 􏶵􏶮􏶶􏶰 7.10). 
We found that in 15 of the 35 projects without a CMEF result indicator, Member States filled the reporting gap by setting their own national indicators (see Box 7.10).
О􏶿􏶶􏶮􏶱􏶬􏷅􏶰􏶱􏶮 􏶬􏶱􏶫􏶷􏶶􏷀􏶮􏶭􏶬я 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏶸􏶶􏶬􏶱􏶷􏶳􏶮 􏶱􏶮 􏶶􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰 􏶻􏶮 􏶭􏶰􏶯􏶰􏶲􏶮􏶴􏶮 􏶷􏶾􏶯􏶮􏶳􏶴 7.55. 
Limited information on whether spending contributes to the focus area 7.55.
7.56. 
7.56.
К􏶮􏶶􏶰 7.10 20 􏶷􏶴 􏶷􏶾􏷆􏶷 113 (18 %) 􏶸􏶶􏶷􏶰􏶵􏶴􏶮 􏶻􏶮 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰 􏶱􏶮 􏶳􏶰􏶯􏶳􏶵􏶬􏶴􏶰 􏶶􏶮􏶹􏶷􏶱􏶬 􏶱􏶰 􏶳􏶮 􏶾􏶬􏶯􏶬 􏶷􏶾􏶰􏶵􏶴 􏶱􏶮 􏷀􏶷􏶱􏶬􏶴􏶷􏶶􏶬􏶱􏶿, 􏶷􏶶􏶬􏶰􏶱􏶴􏶬􏶶􏶮􏶱 􏶵􏶺􏷀 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬 И􏶻􏶴􏶷􏷅􏶱􏶬􏶵: ЕСП. 
This indicator provides limited information on the skills of farmers entering the agricultural sector and the actual rate of generational renewal. Box 7.10 20 out of 113 (18 %) rural development projects were not monitored for results Source: ECA.
(31) 1.2 („Д􏶰􏷀􏶷􏶱􏶳􏶴􏶶􏶮􏶭􏶬􏶷􏶱􏶱􏶬 􏶼􏶰􏶹􏶱􏶷􏶳􏶴􏶬 􏶬 􏶼􏶰􏶹􏶳􏶴􏶲􏶬я 􏶻􏶮 􏶷􏶳􏶲􏶰􏶼􏶷􏷀я􏶲􏶮􏶱􏶰“), 4.2 („И􏶱􏶲􏶰􏶳􏶴􏶬􏶭􏶬􏶬 􏶲 􏶸􏶶􏶰􏶶􏶮􏶾􏶷􏶴􏶵􏶮􏶴􏶮, 􏶸􏶶􏶰􏶼􏶯􏶮􏶿􏶮􏶱􏶰􏶴􏶷 􏶱􏶮 􏶸􏶮􏶻􏶮􏶶􏶮 􏶬/􏶬􏶯􏶬 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰􏶴􏶷 􏶱􏶮 􏶳􏶰􏶯􏶳􏶵􏶷􏶳􏶴􏶷􏶸􏶮􏶱􏶳􏶵􏶬 􏶸􏶶􏶷􏶼􏷄􏶵􏶴􏶬“), 4.3 („И􏶱􏶲􏶰􏶳􏶴􏶬􏶭􏶬􏶬 􏶲 􏶬􏶱􏶫􏶶􏶮􏶳􏶴􏶶􏷄􏶵􏶴􏷄􏶶􏶮, 􏶳􏶲􏶺􏶶􏶻􏶮􏶱􏶮 􏶳 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰􏶴􏶷, 􏷀􏶷􏶼􏶰􏶶􏶱􏶬􏶻􏶬􏶶􏶮􏶱􏶰􏶴􏶷 􏶬􏶯􏶬 􏶮􏶼􏶮􏶸􏶴􏶬􏶶􏶮􏶱􏶰􏶴􏶷 􏶱􏶮 􏶳􏶰􏶯􏶳􏶵􏶷􏶴􏶷 􏶬 􏶿􏶷􏶶􏶳􏶵􏶷􏶴􏶷 􏶳􏶴􏶷􏶸􏶮􏶱􏶳􏶴􏶲􏶷“), 8.3 („П􏶶􏶰􏶼􏶷􏶴􏶲􏶶􏶮􏶴я􏶲􏶮􏶱􏶰 􏶱􏶮 􏷆􏶰􏶴􏶬 􏶸􏶷 􏶿􏶷􏶶􏶬􏶴􏶰 􏶷􏶴 􏶿􏶷􏶶􏶳􏶵􏶬 􏶸􏶷􏶽􏶮􏶶􏶬, 􏶸􏶶􏶬􏶶􏶷􏶼􏶱􏶬 􏶾􏶰􏶼􏶳􏶴􏶲􏶬я 􏶬 􏶵􏶮􏶴􏶮􏶳􏶴􏶶􏶷􏶫􏶬􏷅􏶱􏶬 􏶳􏶺􏶾􏶬􏶴􏶬я“) 􏶬 19.4 („П􏶷􏶼􏶵􏶶􏶰􏶸􏶮 􏶲􏶺􏶲 􏶲􏶶􏶺􏶻􏶵􏶮 􏶳 􏶴􏶰􏶵􏷄􏷆􏶬􏶴􏶰 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 􏶬 􏶸􏶷􏶸􏷄􏶯я􏶶􏶬􏶻􏶬􏶶􏶮􏶱􏶰“). 
(31) 1.2 (‘Demonstration activities and information actions’), 4.2 (‘Investments in processing/marketing and/or development of agricultural products’), 4.3 (‘Investments in infrastructure related to development, modernisation or adaptation of agriculture and forestry’), 8.3 (‘Prevention of damage to forests from forest fires and natural disasters and catastrophic events’) and 19.4 (‘Support for running costs and animation’).
C 340/174 О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. BG 7.57. 
C 340/174 Official Journal of the European Union 8.10.2019 7.57.
П􏶷􏶲􏶰􏷅􏶰􏶴􏶷 􏶸􏶷􏶵􏶮􏶻􏶮􏶴􏶰􏶯􏶬 􏶻􏶮 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬 􏶬􏷀􏶮􏶴 􏶷􏶿􏶶􏶮􏶱􏶬􏷅􏶰􏶱􏶬я 􏶬 􏶱􏶰􏶼􏶷􏶳􏶴􏶮􏶴􏶺􏶭􏶬 7.58. 
Most result indicators with limitations and gaps 7.58.
В 􏶼􏶰􏶹􏶳􏶴􏶲􏶬􏶴􏶰􏶯􏶱􏶷􏶳􏶴 17 􏶷􏶴 25-􏶴􏶰 􏶸􏶷􏶵􏶮􏶻􏶮􏶴􏶰􏶯􏶬 􏶻􏶮 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬 􏶲 􏶷􏶾􏶯􏶮􏶳􏶴􏶴􏶮 􏶱􏶮 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰􏶴􏶷 􏶱􏶮 􏶳􏶰􏶯􏶳􏶵􏶬􏶴􏶰 􏶶􏶮􏶹􏶷􏶱􏶬 􏶬􏶻􏷀􏶰􏶶􏶲􏶮􏶴 􏶱􏶬􏶲􏶷􏶴􏶷 􏶱􏶮 􏶸􏶶􏶰􏶼􏶷􏶳􏶴􏶮􏶲􏶰􏶱􏶷􏶴􏶷 􏶸􏶷􏶼􏶸􏶷􏷀􏶮􏶿􏶮􏶱􏶰, 􏶮 􏶱􏶰 􏶼􏶮􏶯􏶬 􏶴􏶷 􏶰􏶫􏶰􏶵􏶴􏶬􏶲􏶱􏶷 􏶰 􏶼􏶷􏶸􏶶􏶬􏶱􏶰􏶳􏶯􏶷 􏶻􏶮 􏶸􏶶􏶬􏶷􏶶􏶬􏶴􏶰􏶴􏶱􏶮􏶴􏶮 􏶷􏶾􏶯􏶮􏶳􏶴 (32). 
Indeed, 17 of the 25 result indicators for rural development measured the level of support given and not whether the support had contributed effectively to the focus area (32).
7.59. 
7.59.
7.63. 
7.63.
В 􏶸􏶶􏶰􏶼􏶬􏷃􏶱􏶬 􏶼􏶷􏶵􏶯􏶮􏶼􏶬 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶰 􏶼􏶷􏶵􏶯􏶮􏶼􏶲􏶮􏶯􏶮 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬􏶴􏶰 􏶷􏶴 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰􏶴􏶷 􏶸􏶶􏶬 􏶸􏶯􏶮􏷆􏶮􏶱􏶰􏶴􏶷 􏶻􏶮 􏶰􏶵􏶷􏶯􏶷􏶿􏶬􏶻􏶬􏶶􏶮􏶱􏶰 (35). 
We have previously reported on the performance of the greening payment (35).
(35) В􏶽. 􏶴􏶷􏷅􏶵􏶬 7.43—7.54 􏶷􏶴 Г􏶷􏶼􏶬􏷃􏶱􏶬я 􏶼􏶷􏶵􏶯􏶮􏶼 􏶱􏶮 ЕСП 􏶻􏶮 2016 􏶿. 􏶬 􏶴􏶷􏷅􏶵􏶬 26—33 􏶷􏶴 С􏶸􏶰􏶭􏶬􏶮􏶯􏶰􏶱 􏶼􏶷􏶵􏶯􏶮􏶼 No 21/2017 􏶱􏶮 ЕСП „Е􏶵􏶷􏶯􏶷􏶿􏶬􏶻􏶬􏶶􏶮􏶱􏶰􏶴􏶷 — 􏶸􏶷-􏶳􏶯􏶷􏶽􏶱􏶮 􏶳􏷇􏶰􏷀􏶮 􏶻􏶮 􏶸􏶷􏶼􏶸􏶷􏷀􏶮􏶿􏶮􏶱􏶰 􏶱􏶮 􏶼􏶷􏷇􏶷􏶼􏶬􏶴􏶰, 􏶵􏶷я􏶴􏶷 􏶲􏶳􏶰 􏶷􏷆􏶰 􏶱􏶰 􏶰 􏶰􏶵􏶷􏶯􏶷􏶿􏶬􏷅􏶱􏶷 􏶰􏶫􏶰􏶵􏶴􏶬􏶲􏶱􏶮“. 
(34) Seeparagraphs71and90ofourspecialreportNo10/2017:‘EUsupporttoyoungfarmersshouldbebettertargetedtofostereffectivegenerational renewal’. (35) See paragraphs 7.43 to 7.54 of our 2016 annual report and paragraphs 26 to 33 of our special report No 21/2017: ‘Greening: a more complex income support scheme, not yet environmentally effective’.
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/175 BG 7.64. 
8.10.2019 Official Journal of the European Union C 340/175 EN 7.64.
С􏶯􏶰􏶼 􏶸􏶰􏶶􏶬􏶷􏶼􏶬􏶴􏶰 􏶱􏶮 􏶻􏶮􏶳􏷄􏷃􏶮􏶲􏶮􏶱􏶰 􏶸􏶶􏶰􏶻 2017 􏶿. 􏶬 2018 􏶿. 􏶱я􏶵􏶷􏶬 􏶼􏶺􏶶􏶽􏶮􏶲􏶬 􏷅􏶯􏶰􏶱􏶵􏶬 􏶳􏶮 􏶶􏶮􏶻􏶶􏶰􏷃􏶬􏶯􏶬 􏶱􏶮 􏶻􏶰􏷀􏶰􏶼􏶰􏶯􏶳􏶵􏶬􏶴􏶰 􏶳􏶴􏶷􏶸􏶮􏶱􏶬 􏶼􏶮 􏶬􏶻􏶸􏶷􏶯􏶻􏶲􏶮􏶴 􏶻􏶮 􏶸􏶶􏶷􏶬􏶻􏶲􏶷􏶼􏶳􏶴􏶲􏶷 􏶻􏶰􏷀􏶬􏶴􏶰, 􏶼􏶰􏶵􏶯􏶮􏶶􏶬􏶶􏶮􏶱􏶬 􏶵􏶮􏶴􏶷 „􏶰􏶵􏶷􏶯􏶷􏶿􏶬􏷅􏶱􏶷 􏶱􏶮􏶳􏶷􏷅􏶰􏶱􏶬 􏶸􏶯􏶷􏷆􏶬“ (36) (􏶸􏶶􏶰􏶼􏶬􏷀􏶱􏶷 􏶻􏶰􏷀􏶬, 􏶷􏶳􏶴􏶮􏶲􏶰􏶱􏶬 􏶸􏶷􏶼 􏷄􏶿􏶮􏶶). 
Following droughts in 2017 and 2018, some Member States permitted farmers to use land declared as ‘ecological focus areas’ (36) (mainly land lying fallow) for production.
З􏶮􏶵􏶯ю􏷅􏶰􏶱􏶬􏶰 􏶬 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶬 З􏶮􏶵􏶯ю􏷅􏶰􏶱􏶬􏶰 7.65. 
Conclusion and recommendations Conclusion 7.65.
(37) В 􏶳􏶲􏶷􏶰􏶴􏶷 С􏶴􏶮􏶱􏶷􏶲􏶬􏷆􏶰 No 7/2018 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏶸􏶶􏶰􏶼􏶯􏶷􏶽􏶰􏶱􏶬􏶰􏶴􏶷 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶸􏶶􏶬􏶲􏶰􏶴􏶳􏶴􏶲􏶮 􏶸􏶶􏶰􏷇􏶷􏶼􏶮 􏶵􏶺􏷀 􏶷􏶳􏶱􏶷􏶲􏶮􏶱 􏶱􏶮 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬􏶴􏶰 􏷀􏶷􏶼􏶰􏶯 􏶻􏶮 􏶷􏶳􏶺􏷆􏶰􏶳􏶴􏶲я􏶲􏶮􏶱􏶰, 􏶱􏶷 􏷄􏶳􏶴􏶮􏶱􏶷􏶲􏶬, 􏷅􏶰 􏶸􏶷􏶳􏶷􏷅􏶰􏶱􏶬􏶴􏶰 􏶸􏶷􏶵􏶮􏶻􏶮􏶴􏶰􏶯􏶬 􏶲􏶳􏶰 􏶷􏷆􏶰 􏶱􏶰 􏶳􏶮 􏶶􏶮􏶻􏶲􏶬􏶴􏶬 􏶲 􏶸􏶺􏶯􏶱􏶮 􏶳􏶴􏶰􏶸􏶰􏶱 (38) 􏶬 􏶷􏶴􏶸􏶶􏶮􏶲􏶬 􏶳􏶸􏶰􏶭􏶬􏶫􏶬􏷅􏶱􏶬 􏶵􏶷􏷀􏶰􏶱􏶴􏶮􏶶􏶬, 􏶳􏶲􏶺􏶶􏶻􏶮􏶱􏶬 􏶳 􏶸􏶶􏶰􏶼􏶯􏶷􏶽􏶰􏶱􏶬􏶴􏶰 􏶸􏶷􏶵􏶮􏶻􏶮􏶴􏶰􏶯􏶬 (39). 
In our opinion No 7/2018 on the proposal, while we welcomed the shift to a performance-based model, we found that these indicators were not yet fully developed (38) and made specific comments on the proposed indicators (39).
(38) С􏶴􏶮􏶱􏶷􏶲􏶬􏷆􏶰No7/2018􏶱􏶮ЕСП,􏶴􏶷􏷅􏶵􏶮70. 
(38) OpinionNo7/2018,paragraph70.
(39) С􏶴􏶮􏶱􏶷􏶲􏶬􏷆􏶰No7/2018􏶱􏶮ЕСП,􏶸􏶶􏶬􏶯􏶷􏶽􏶰􏶱􏶬􏶰I. 
(39) OpinionNo7/2018,AnnexI.
ПРИЛОЖЕНИЕ 7.2 ИНФОРМАЦИ􏷁 ОТНОСНО ДЕЙСТВИ􏷁ТА НА ЕС В ДЪРЖАВИТЕ ЧЛЕНКИ ИЛИ РЕГИОНИТЕ ПРЕГЛЕД НА РЕЗУЛТАТИТЕ ОТ ТЕСТОВЕТЕ НА ОПЕРАЦИИТЕ ЗА ВС􏷁КА ДЪРЖАВА ЧЛЕНКА В ОБЛАСТТА НА ПАЗАРНИТЕ МЕРКИ, РАЗВИТИЕТО НА СЕЛСКИТЕ РАЙОНИ, РИБАРСТВОТО, ОКОЛНАТА СРЕДА И ДЕЙСТВИ􏷁ТА ПО КЛИМАТА (1) И􏶻􏶴􏶷􏷅􏶱􏶬􏶵: ЕСП. 
ANNEX 7.2 INFORMATION ON EU ACTION IN MEMBER STATES OR REGIONS OVERVIEW OF THE RESULTS OF TRANSACTION TESTING FOR EACH MEMBER STATE FOR MARKET MEASURES, RURAL DEVELOPMENT, FISHERIES, THE ENVIRONMENT AND CLIMATE ACTION (1) Source: ECA (1) Excluding the three examined transactions under direct management.
BG О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/177 
8.10.2019 EN Official Journal of the European Union C 340/177
X 2015 C 340/178 BG О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. 
X 2015 C 340/178 EN Official Journal of the European Union 8.10.2019
8.10.2019 􏶿. 
C 340/180 Official Journal of the European Union 8.10.2019 EN Introduction 8.1.
(2) А􏶲􏶮􏶱􏶳􏶷􏶲􏶬􏶴􏶰 􏶸􏶯􏶮􏷆􏶮􏶱􏶬я 􏶬 􏷄􏶶􏶮􏶲􏶱я􏶲􏶮􏶱􏶬я􏶴􏶮 􏶳􏶮 􏶲 􏶳􏶺􏶷􏶴􏶲􏶰􏶴􏶳􏶴􏶲􏶬􏶰 􏶳 􏷇􏶮􏶶􏷀􏶷􏶱􏶬􏶻􏶬􏶶􏶮􏶱􏶷􏶴􏶷 􏶷􏶸􏶶􏶰􏶼􏶰􏶯􏶰􏶱􏶬􏶰 􏶻􏶮 „􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬, 􏶳􏶲􏶺􏶶􏶻􏶮􏶱􏶬 􏶳 􏶷􏶴􏷅􏶰􏶴􏶬􏶴􏶰“ (􏶻􏶮 􏶸􏶷􏶼􏶶􏶷􏶾􏶱􏶮 􏶬􏶱􏶫􏶷􏶶􏷀􏶮􏶭􏶬я 􏶲􏶽. 􏶸􏶶􏶬􏶯􏶷􏶽􏶰􏶱􏶬􏶰 1.1, 􏶴􏶷􏷅􏶵􏶮 13). И􏶻􏶴􏶷􏷅􏶱􏶬􏶵: К􏶷􏶱􏶳􏶷􏶯􏶬􏶼􏶬􏶶􏶮􏶱􏶬􏶷􏶴􏷅􏶰􏶴􏶬􏶱􏶮Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я􏶳􏶺ю􏶻􏶻􏶮2018􏶿. 
(2) Advances and clearings are in line with the harmonised definition of underlying transactions (for details see Annex 1.1, paragraph 13). Source: 2018 consolidated accounts of the European Union.
О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/181 BG К􏶶􏶮􏶴􏶵􏶷 􏶷􏶸􏶬􏶳􏶮􏶱􏶬􏶰 􏶱􏶮 􏶫􏷄􏶱􏶵􏶭􏶬я „С􏶬􏶿􏷄􏶶􏶱􏶷􏶳􏶴 􏶬 􏶿􏶶􏶮􏶽􏶼􏶮􏶱􏶳􏶴􏶲􏶷“ 􏶷􏶴 МФР 8.2. 
8.10.2019 Official Journal of the European Union C 340/181 EN Brief description of the MFF heading 8.2.
П􏶷􏶶􏶮􏶼􏶬 􏶴􏶷􏶲􏶮 􏶸􏶷􏶲􏶰􏷅􏶰􏶴􏶷 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 􏶳􏶰 􏶫􏶬􏶱􏶮􏶱􏶳􏶬􏶶􏶮􏶴 􏶳􏶮􏷀􏶷 􏷅􏶶􏶰􏶻 􏶼􏶲􏶮 􏶫􏶷􏶱􏶼􏶮 – Ф􏶷􏶱􏶼 „У􏶾􏶰􏶽􏶬􏷆􏶰, 􏷀􏶬􏶿􏶶􏶮􏶭􏶬я 􏶬 􏶬􏶱􏶴􏶰􏶿􏶶􏶮􏶭􏶬я“ (ФУМИ) (1) 􏶬 Ф􏶷􏶱􏶼 „В􏶺􏶴􏶶􏶰􏷃􏶱􏶮 􏶳􏶬􏶿􏷄􏶶􏶱􏶷􏶳􏶴“ (ФВС) (2). 
Thus most spending comes from just two funds – the Asylum, Migration and Integration Fund (1) (AMIF) and the Internal Security Fund (ISF) (2).
Т􏶷􏶹 􏶳􏶰 􏶳􏶺􏶳􏶴􏶷􏶬 􏶷􏶴 􏶼􏶲􏶮 􏶬􏶱􏶳􏶴􏶶􏷄􏷀􏶰􏶱􏶴􏶮 (3): ФВС – В􏶺􏶱􏷃􏶱􏶬 􏶿􏶶􏶮􏶱􏶬􏶭􏶬 􏶬 􏶲􏶬􏶻􏶬 􏶬 ФВС – П􏶷􏶯􏶬􏶭􏶬я. 
It has two instruments (3): ISF Borders and Visa and ISF Police.
О􏶾􏷇􏶲􏶮􏶴 􏶬 􏶸􏶷􏶼􏷇􏶷􏶼 􏶱􏶮 􏶷􏶼􏶬􏶴􏶮 8.5. 
Audit scope and approach 8.5.