Contents 02 Paragraph I–IX 1–17 1–4 5–13 5–8 9–12 13 14–17 14–15 16–17 18–21 22–59 22–34 23–24 25–31 32–34 Abbreviations Glossary Executive summary Introduction Background The single payment scheme after the ‘health check’ of the common agricultural policy in 2008 The integration of coupled support into the SPS National ceilings and national reserves Payment entitlements after 2014 The roles of the Commission and Member States in the implementation of SPS expenditure The Commission’s responsibility for ensuring that SPS expenditure complies with EU rules and principles Member States had significant discretion in establishing criteria for the distribution of available support in line with policy objectives Audit scope, objectives and approach Observations Weaknesses in the Commission’s supervision and in Member States’ implementation adversely affected consistent application of the principles adopted under the 2008 CAP health check The Commission has not adopted implementing provisions and not properly assessed the Member States’ criteria for the distribution of available amounts ... ... in this context some criteria defined by Member States did not always comply with EU legislation or principles Furthermore, side‐effects of the integration of coupled support into the SPS were not treated consistently Contents 03 35–44 36–37 38–39 40 41–42 43–44 45–59 47–49 50–56 57–59 60–71 The applicable rules were sometimes implemented incorrectly by Member States The Commission did not clearly set out the conditions under which farmers could have access to payment entitlements from the national reserve ... ... and in some cases Member States allocated payment entitlements without a legal basis in EU legislation ... ... or calculated unit values of payment entitlements according to non‐transparent criteria Unclear procedures at the Commission level for monitoring compliance with SPS ceilings ... ... and instance of non‐compliance with the applicable ceilings resulting in an overstatement of the values of payment entitlements Weaknesses in supervision and control affected the calculation of payment entitlements and subsequent SPS payments The authorities of the Member States visited had for the most part correctly used the farmers’ reference data, but several errors that occurred were systematic Member States’ control systems were of varying quality and did not detect all calculation errors Reduced effectiveness of the Commission’s conformity clearance Conclusions and recommendations Annex I — Amounts integrated into the SPS from 2010 to 2012 Annex II — Situation of payment entitlements as notified by Member States as at 15.9.2013 pursuant to Article 51(3)(a) of Regulation (EC) No 1120/2009 (application year 2012) Reply of the Commission 
Obsah 03 35 –44 36 –37 38 –39 40 41 –42 43 –44 45 –59 47 –49 50 –56 57 –59 60 –71 Členské štáty niekedy nesprávne uplatňovali príslušné pravidlá Komisia nestanovila jasne, za akých podmienok mohli mať poľnohospodári prístup k platobným nárokom z národnej rezervy... ... a v niektorých prípadoch členské štáty pridelili platobné nároky bez právneho základu v právnych predpisoch EÚ... ... alebo vypočítali jednotkové hodnoty platobných nárokov na základe netransparentných kritérií Nejasné postupy Komisie na monitorovanie súladu so stropmi SPS... ... a prípad nedodržania príslušných stropov, ktorý viedol k nadhodnoteniu platobných nárokov Nedostatky v dohľade a kontrole ovplyvnili výpočet platobných nárokov a následne platby v rámci SPS Orgány kontrolovaných členských štátov zväčša správne používali referenčné údaje poľnohospodárov, ale niekoľko chýb, ktoré sa vyskytli, bolo systematických Systémy kontroly členských štátov mali rôznu kvalitu a neodhalili všetky chyby vo výpočtoch Znížená účinnosť overení súladu Komisiou Závery a odporúčania Príloha I — Sumy začlenené do SPS v rokoch 2010 až 2012 Príloha II — Situácia s platobnými nárokmi podľa informácií od členských štátov k 15. septembru 2013 podľa článku 51 ods. 3 písm. a) nariadenia (ES) č.