COMMISSION IMPLEMENTING DECISION (EU) 2015/103

23.1.2015 | EN | Official Journal of the European Union | L 16/33 ---|---|---|--- * * * COMMISSION IMPLEMENTING DECISION (EU) 2015/103 of 16 January 2015 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(2015) 53) (Only the Bulgarian, Czech, Dutch, English, Estonian, French, German, Hungarian, Italian, Lithuanian, Romanian 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 31 of Council Regulation (EC) No 1290/2005 (2) and as from 1 January 2015 in accordance with Article 52 of Regulation (EU) No 1306/2013 the Commission is to carry out the necessary verifications, communicate to the Member States the results of those verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them. ---|--- (2) | The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission. ---|--- (3) | In accordance with Regulation (EU) No 1306/2013, only agricultural expenditure which has been incurred in a way that has not infringed Union law may be financed. ---|--- (4) | In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGF and the EAFRD. ---|--- (5) | The amounts that are not recognised as being chargeable to the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 24 months before the Commission's written notification of the results of the verifications to the Member States. ---|--- (6) | 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. ---|--- (7) | 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 1 September 2014, ---|--- 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 Republic of Bulgaria, the Czech Republic, the Federal Republic of Germany, the Republic of Estonia, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Lithuania, Hungary, the Kingdom of Netherlands, the Republic of Austria, Romania, and the United Kingdom of Great Britain and Northern Ireland. Done at Brussels, 16 January 2015. For the Commission Phil HOGAN Member of the Commission * * * (1) OJ L 347, 20.12.2013, p. 549. (2) Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (OJ L 209, 11.8.2005, p. 1). * * * ANNEX Budget Item: 05070107 MS | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact ---|---|---|---|---|---|---|---|---|--- GB | Financial audit — Overshooting | 2012 | Exceeding of financial ceiling | ONE-OFF | 0,00 % | EUR | – 63 830,47 | – 63 830,47 | 0,00 | Financial audit — Late payments and payment deadlines | 2012 | Late payments | ONE-OFF | 0,00 % | EUR | – 273 941,77 | – 514 631,58 | 240 689,81 | | | | | Total GB: | EUR | – 337 772,24 | – 578 462,05 | 240 689,81 MS | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact NL | Starch | 2003 | reimbursement following the judgement of Court of Justice in case T-16/11 | FLAT RATE | 10,00 % | EUR | 5 295 327,28 | 0,00 | 5 295 327,28 | Starch | 2004 | reimbursement following the judgement of Court of Justice in case T-16/11 | FLAT RATE | 10,00 % | EUR | 5 424 788,14 | 0,00 | 5 424 788,14 | Starch | 2005 | reimbursement following the judgement of Court of Justice in case T-16/11 | FLAT RATE | 10,00 % | EUR | 5 871 686,22 | 0,00 | 5 871 686,22 | Starch | 2006 | reimbursement following the judgement of Court of Justice in case T-16/11 | FLAT RATE | 10,00 % | EUR | 5 973 168,71 | 0,00 | 5 973 168,71 | Other Direct Aid — Potato Starch | 2007 | reimbursement following the judgement of Court of Justice in case T-16/11 | FLAT RATE | 10,00 % | EUR | 2 103 632,94 | 0,00 | 2 103 632,94 | Starch (2007+) | 2007 | reimbursement following the judgement of Court of Justice in case T-16/11 | FLAT RATE | 10,00 % | EUR | 955 503,06 | 0,00 | 955 503,06 | Other Direct Aid — Potato Starch | 2008 | reimbursement following the judgement of Court of Justice in case T-16/11 | FLAT RATE | 10,00 % | EUR | 2 431 551,73 | 0,00 | 2 431 551,73 | Starch (2007+) | 2008 | reimbursement following the judgement of Court of Justice in case T-16/11 | FLAT RATE | 10,00 % | EUR | 891 491,23 | 0,00 | 891 491,23 | | | | | Total NL: | EUR | 28 947 149,31 | 0,00 | 28 947 149,31 Totals by Budget Item: 05070107 Currency | Amount | Deductions | Financial Impact ---|---|---|--- EUR | 28 609 377,07 | – 578 462,05 | 29 187 839,12 Budget Item: 6701 MS | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact ---|---|---|---|---|---|---|---|---|--- AT | Entitlements | 2011 | Consolidation of alpine pasture and multiple annual instalments | ONE-OFF | 0,00 % | EUR | – 276 374,35 | 0,00 | – 276 374,35 | Entitlements | 2012 | Consolidation of alpine pasture and multiple annual instalments | ONE-OFF | 0,00 % | EUR | – 293 850,15 | 0,00 | – 293 850,15 | Entitlements | 2013 | Consolidation of alpine pasture and multiple annual instalments | ONE-OFF | 0,00 % | EUR | – 301 013,79 | 0,00 | – 301 013,79 AT | Cross Compliance | 2012 | Deficiencies in sanctions for SMR7 and leniency in sanctioning for GAECs, CY 2011 | ONE-OFF | 0,00 % | EUR | – 76 849,71 | 0,00 | – 76 849,71 | Cross Compliance | 2010 | GAEC on landscape features not effectively controlled, CY 2009 | FLAT RATE | 5,00 % | EUR | – 13 484,40 | 0,00 | – 13 484,40 | Cross Compliance | 2011 | GAEC on landscape features not effectively controlled, CY 2010 | FLAT RATE | 5,00 % | EUR | – 14 441,58 | 0,00 | – 14 441,58 | Cross Compliance | 2012 | GAEC on landscape features not effectively controlled, CY 2011 | FLAT RATE | 5,00 % | EUR | – 14 393,70 | 0,00 | – 14 393,70 | Cross Compliance | 2010 | No systematic follow-up of minor non-compliances, CY 2009 | FLAT RATE | 2,00 % | EUR | – 5,14 | 0,00 | – 5,14 | Cross Compliance | 2011 | No systematic follow-up of minor non-compliances, CY 2010 | FLAT RATE | 2,00 % | EUR | – 246,74 | 0,00 | – 246,74 | Cross Compliance | 2012 | No systematic follow-up of minor non-compliances, CY 2011 | FLAT RATE | 2,00 % | EUR | – 755,78 | 0,00 | – 755,78 | Cross Compliance | 2010 | Weakness in cross-reporting, deficiencies in sanctions for SMR7 and leniency in sanctioning for GAECs, CY 2009 | ONE-OFF | 0,00 % | EUR | – 47 399,01 | 0,00 | – 47 399,01 | Cross Compliance | 2011 | Weakness in cross-reporting, deficiencies in sanctions for SMR7 and leniency in sanctioning for GAECs, CY 2010 | ONE-OFF | 0,00 % | EUR | – 91 372,17 | 0,00 | – 91 372,17 | | | | | Total AT: | EUR | – 1 130 186,52 | 0,00 | – 1 130 186,52 MS | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact BE | Cross Compliance | 2008 | Weaknesses in SMR 7, 11, 16-18, tolerance applied and sampling used for land checks, CY2007 | FLAT RATE | 5,00 % | EUR | – 3 389,17 | 0,00 | – 3 389,17 | Cross Compliance | 2009 | Weaknesses in SMR 7, 11, 16-18, tolerance applied and sampling used for land checks, CY2007 | FLAT RATE | 5,00 % | EUR | – 1 856,51 | 0,00 | – 1 856,51 | Cross Compliance | 2010 | Weaknesses in SMR 7, 11, 16-18, tolerance applied and sampling used for land checks, CY2007 | FLAT RATE | 5,00 % | EUR | – 89,72 | 0,00 | – 89,72 | Cross Compliance | 2009 | Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2008 | FLAT RATE | 2,00 % | EUR | – 527 302,79 | 0,00 | – 527 302,79 | Cross Compliance | 2010 | Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2008 | FLAT RATE | 2,00 % | EUR | – 568,84 | 0,00 | – 568,84 | Cross Compliance | 2011 | Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2008 | FLAT RATE | 2,00 % | EUR | – 20,77 | 0,00 | – 20,77 | Cross Compliance | 2010 | Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2009 | FLAT RATE | 2,00 % | EUR | – 538 273,49 | 0,00 | – 538 273,49 | Cross Compliance | 2011 | Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2009 | FLAT RATE | 2,00 % | EUR | – 94,12 | 0,00 | – 94,12 | Cross Compliance | 2011 | Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2010 | FLAT RATE | 2,00 % | EUR | – 535 293,19 | – 794,71 | – 534 498,48 | | | | | Total BE: | EUR | – 1 606 888,60 | – 794,71 | – 1 606 093,89 MS | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact BG | Wine — Restructuring | 2010 | ineligible restructuring measure | ONE-OFF | 0,00 % | EUR | – 16 046,31 | 0,00 | – 16 046,31 | Wine — Restructuring | 2011 | ineligible restructuring measure | ONE-OFF | 0,00 % | EUR | – 27 397,90 | 0,00 | – 27 397,90 | Wine — Restructuring | 2012 | ineligible restructuring measure | ONE-OFF | 0,00 % | EUR | – 97 089,53 | 0,00 | – 97 089,53 | Wine — Restructuring | 2013 | ineligible restructuring measure | ONE-OFF | 0,00 % | EUR | – 33 338,19 | 0,00 | – 33 338,19 BG | Other Direct Aid — Article 68-72 of Reg.73/2009 | 2011 | Non-application of regulatory exclusions | ONE-OFF | 0,00 % | EUR | – 370 455,39 | – 18 522,77 | – 351 932,62 | Other Direct Aid — Article 68-72 of Reg.73/2009 | 2012 | Non-application of regulatory exclusions | ONE-OFF | 0,00 % | EUR | – 381 206,05 | – 19 060,30 | – 362 145,75 | Other Direct Aid — Article 68-72 of Reg.73/2009 | 2013 | Non-application of regulatory exclusions | ONE-OFF | 0,00 % | EUR | – 248 886,64 | – 12 444,33 | – 236 442,31 | Other Direct Aid — Article 68-72 of Reg.73/2009 | 2011 | Undue payments, OTSC weaknesses, insufficient control report template | FLAT RATE | 5,00 % | EUR | – 521 954,26 | 0,00 | – 521 954,26 | Other Direct Aid — Article 68-72 of Reg.73/2009 | 2012 | Undue payments, OTSC weaknesses, insufficient control report template | FLAT RATE | 5,00 % | EUR | – 808 560,83 | 0,00 | – 808 560,83 | Other Direct Aid — Article 68-72 of Reg.73/2009 | 2013 | Undue payments, OTSC weaknesses, insufficient control report template | FLAT RATE | 5,00 % | EUR | – 995 079,95 | 0,00 | – 995 079,95 BG | Decoupled Direct Aids | 2010 | Weaknesses in LPIS and administrative cross-checks, CY 2009 | FLAT RATE | 5,00 % | EUR | – 13 598 952,95 | 0,00 | – 13 598 952,95 | Decoupled Direct Aids | 2011 | Weaknesses in LPIS and administrative cross-checks, CY 2009 | FLAT RATE | 5,00 % | EUR | – 77 724,05 | 0,00 | – 77 724,05 BG | Decoupled Direct Aids | 2011 | Weaknesses in LPIS-GIS, CY 2010 | FLAT RATE | 5,00 % | EUR | – 14 660 582,12 | 0,00 | – 14 660 582,12 | Decoupled Direct Aids | 2012 | Weaknesses in LPIS-GIS, CY 2010 | FLAT RATE | 5,00 % | EUR | – 7 964,58 | 0,00 | – 7 964,58 | | | | | Total BG: | EUR | – 31 845 238,75 | – 50 027,40 | – 31 795 211,35 MS | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact CZ | Wine — Restructuring | 2010 | non-eligible forms of protection of vineyards against wild birds | ONE-OFF | 0,00 % | EUR | – 690 350,42 | 0,00 | – 690 350,42 | Wine — Restructuring | 2011 | non-eligible forms of protection of vineyards against wild birds | ONE-OFF | 0,00 % | EUR | – 865 307,63 | 0,00 | – 865 307,63 | Wine — Restructuring | 2012 | non-eligible forms of protection of vineyards against wild birds | ONE-OFF | 0,00 % | EUR | – 567 540,99 | 0,00 | – 567 540,99 | | | | | Total CZ: | EUR | – 2 123 199,04 | 0,00 | – 2 123 199,04 MS | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact DE | Fruit and Vegetables — Operational Programmes | 2010 | ineligible expenditures for construction of a storage facility | ONE-OFF | 0,00 % | EUR | – 430 654,77 | 0,00 | – 430 654,77 | Fruit and Vegetables — Operational Programmes | 2009 | Weakness in a control on recognition criterion for producer organisations | FLAT RATE | 5,00 % | EUR | – 77 966,78 | 0,00 | – 77 966,78 | Fruit and Vegetables — Operational Programmes | 2010 | Weakness in a control on recognition criterion for producer organisations | FLAT RATE | 5,00 % | EUR | – 153 735,28 | 0,00 | – 153 735,28 | Fruit and Vegetables — Operational Programmes | 2011 | Weakness in a control on recognition criterion for producer organisations | FLAT RATE | 5,00 % | EUR | – 70 057,05 | 0,00 | – 70 057,05 DE | Cross Compliance | 2009 | Leniency of the sanctions for SMR7, CY 2008 | ONE-OFF | 0,00 % | EUR | – 190 178,10 | – 379,60 | – 189 798,50 | Cross Compliance | 2010 | Leniency of the sanctions for SMR7, CY 2009 | ONE-OFF | 0,00 % | EUR | – 150 339,66 | – 300,08 | – 150 039,58 | Cross Compliance | 2011 | Leniency of the sanctions for SMR7, CY 2010 | ONE-OFF | 0,00 % | EUR | – 158 485,49 | – 316,34 | – 158 169,15 | Cross Compliance | 2009 | Weaknesses in the control of SMR7, CY 2008 | FLAT RATE | 2,00 % | EUR | – 3 929 816,78 | – 126,22 | – 3 929 690,56 | Cross Compliance | 2010 | Weaknesses in the control of SMR7, CY 2009 | FLAT RATE | 2,00 % | EUR | – 3 573 164,56 | 0,00 | – 3 573 164,56 | Cross Compliance | 2011 | Weaknesses in the control of SMR7, CY 2010 | FLAT RATE | 2,00 % | EUR | – 3 463 572,31 | 0,00 | – 3 463 572,31 | | | | | Total DE: | EUR | – 12 197 970,78 | – 1 122,24 | – 12 196 848,54 MS | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact EE | Cross Compliance | 2010 | 1 GAEC not defined, limited control on SMR1 and 5, inadequate control of two SMR4 requirements, CY2009 | FLAT RATE | 2,00 % | EUR | – 123 269,50 | 0,00 | – 123 269,50 | Cross Compliance | 2011 | 1 GAEC not defined, limited control on SMR1 and 5, inadequate control of two SMR4 requirements, CY2009 | FLAT RATE | 2,00 % | EUR | – 1,71 | 0,00 | – 1,71 | Cross Compliance | 2012 | Limited control on SMR1 and 5, inadequate control of one SMR4 requirements, CY2011 | FLAT RATE | 2,00 % | EUR | – 163 434,31 | 0,00 | – 163 434,31 | Cross Compliance | 2011 | Limited control on SMR1 and 5, inadequate control of two SMR4 requirements, no respect of the seven days' deadline for notification, CY2010 | FLAT RATE | 2,00 % | EUR | – 143 245,25 | 0,00 | – 143 245,25 | Cross Compliance | 2012 | Limited control on SMR1 and 5, inadequate control of two SMR4 requirements, no respect of the seven days' deadline for notification, CY2010 | FLAT RATE | 2,00 % | EUR | – 3,33 | 0,00 | – 3,33 | Cross Compliance | 2010 | No control of SMR6, non-application of sanctions for the late notifications and modification of sanctions, CY2009 | ONE-OFF | 0,00 % | EUR | – 22 887,71 | – 45,78 | – 22 841,93 | | | | | Total EE: | EUR | – 452 841,81 | – 45,78 | – 452 796,03 MS | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact ES | Decoupled Direct Aids | 2009 | Ineffectiveness of risk analysis | ONE-OFF | 0,00 % | EUR | – 3 586 250,48 | 0,00 | – 3 586 250,48 | Decoupled Direct Aids | 2010 | Ineffectiveness of risk analysis | ONE-OFF | 0,00 % | EUR | – 1 866 977,31 | 0,00 | – 1 866 977,31 ES | Decoupled Direct Aids | 2008 | Non-compliance with the eligibility rules on permanent pasture, CY2007 | FLAT RATE | 2,00 % | EUR | – 389 865,14 | – 1 949,33 | – 387 915,81 | Decoupled Direct Aids | 2008 | Non-compliance with the eligibility rules on permanent pasture, CY2007 | FLAT RATE | 10,00 % | EUR | – 201 023,75 | – 1 005,12 | – 200 018,63 | Decoupled Direct Aids | 2008 | Non-compliance with the eligibility rules on permanent pasture, CY2007 | FLAT RATE | 25,00 % | EUR | – 9 290 513,97 | – 46 452,57 | – 9 244 061,40 | Decoupled Direct Aids | 2009 | Non-compliance with the eligibility rules on permanent pasture, CY2008 | FLAT RATE | 2,00 % | EUR | – 445 642,75 | – 2 228,22 | – 443 414,53 | Decoupled Direct Aids | 2009 | Non-compliance with the eligibility rules on permanent pasture, CY2008 | FLAT RATE | 10,00 % | EUR | – 283 917,17 | – 1 419,59 | – 282 497,58 | Decoupled Direct Aids | 2009 | Non-compliance with the eligibility rules on permanent pasture, CY2008 | FLAT RATE | 25,00 % | EUR | – 10 345 263,99 | – 51 726,32 | – 10 293 537,67 ES | Decoupled Direct Aids | 2007 | Deficiencies in LPIS and permanent pasture, CY 2006 | ONE-OFF | 0,00 % | EUR | – 20 976,39 | 0,00 | – 20 976,39 | Decoupled Direct Aids | 2008 | Deficiencies in LPIS and permanent pasture, CY 2007 | ONE-OFF | 0,00 % | EUR | – 1 994,65 | 0,00 | – 1 994,65 | Decoupled Direct Aids | 2009 | Deficiencies in LPIS and permanent pasture, CY 2008 | ONE-OFF | 0,00 % | EUR | – 294 932,52 | 0,00 | – 294 932,52 ES | Cross Compliance | 2009 | Leniency of the sanctioning system, CY 2008 | ONE-OFF | 0,00 % | EUR | – 580 604,92 | – 479,70 | – 580 125,22 ES | Clearance of Accounts — Conformity Clearance | 2011 | material error | ONE-OFF | 0,00 % | EUR | – 18 603,55 | 0,00 | – 18 603,55 | | | | | Total ES: | EUR | – 27 326 566,59 | – 105 260,85 | – 27 221 305,74 MS | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact FR | Sugar — Restructuring Fund | 2009 | Correction due to partial restructuring instead of full restructuring | ONE-OFF | 0,00 % | EUR | – 69 980 526,56 | 0,00 | – 69 980 526,56 | Sugar — Restructuring Fund | 2009 | Correction due to quota reduction instead of full restructuring | ONE-OFF | 0,00 % | EUR | – 8 734 375,00 | 0,00 | – 8 734 375,00 | Export refunds — Live animals | 2010 | procedures not compliant with the export refund regulations | FLAT RATE | 15,00 % | EUR | – 94 156,69 | 0,00 | – 94 156,69 | Export refunds — Live animals | 2011 | procedures not compliant with the export refund regulations | FLAT RATE | 15,00 % | EUR | – 120 146,09 | 0,00 | – 120 146,09 | Export refunds —Live animals | 2012 | procedures not compliant with the export refund regulations | FLAT RATE | 15,00 % | EUR | – 33 062,27 | 0,00 | – 33 062,27 FR | Other Direct Aid — Bovines | 2008 | Late notifications of movement | ONE-OFF | 0,00 % | EUR | – 39 685 694,63 | – 198 428,46 | – 39 487 266,17 | Other Direct Aid — Bovines | 2009 | Late notifications of movement | ONE-OFF | 0,00 % | EUR | – 41 704 273,69 | – 208 521,38 | – 41 495 752,31 | Other Direct Aid — Bovines | 2010 | Late notifications of movement | ONE-OFF | 0,00 % | EUR | – 41 590 433,76 | – 83 423,53 | – 41 507 010,23 | Other Direct Aid — Bovines | 2011 | Late notifications of movement | ONE-OFF | 0,00 % | EUR | – 300 981,50 | – 618,22 | – 300 363,28 | Other Direct Aid — Bovines | 2012 | Late notifications of movement | ONE-OFF | 0,00 % | EUR | – 41 102,74 | 0,00 | – 41 102,74 FR | Decoupled Direct Aids | 2009 | Weaknesses in functioning of GIS, 1st pillar, CY2008 | ONE-OFF | 0,00 % | EUR | – 93 510 754,83 | 0,00 | – 93 510 754,83 | Decoupled Direct Aids | 2010 | Weaknesses in functioning of GIS, 1st pillar, CY2009 | ONE-OFF | 0,00 % | EUR | – 100 407 258,08 | 0,00 | – 100 407 258,08 | Decoupled Direct Aids | 2011 | Weaknesses in functioning of GIS, 1st pillar, CY2010 | ONE-OFF | 0,00 % | EUR | – 136 794 783,91 | 0,00 | – 136 794 783,91 FR | Decoupled Direct Aids | 2012 | Weaknesses in LPIS-GIS, 1st pillar, CY2011 | FLAT RATE | 2,00 % | EUR | – 137 445 484,49 | – 51 680,63 | – 137 393 803,86 | Other Direct Aid — Article 68-72 of Reg. 73/2009 | 2012 | Weaknesses in LPIS-GIS, 1st pillar, CY2011 | FLAT RATE | 2,00 % | EUR | – 4 203 961,06 | 0,00 | – 4 203 961,06 | Other Direct Aids | 2012 | Weaknesses in LPIS-GIS, 1st pillar, CY2011 | FLAT RATE | 2,00 % | EUR | – 1 115 587,10 | 0,00 | – 1 115 587,10 | Other Direct Aid — Seeds | 2012 | Weaknesses in LPIS-GIS, 1st pillar, CY2011 | FLAT RATE | 2,00 % | EUR | – 39 946,65 | – 608,31 | – 39 338,34 | Decoupled Direct Aids | 2012 | Weaknesses in LPIS-GIS, 1st pillar, CY2011 | FLAT RATE | 100,00 % | EUR | – 9 630 390,11 | 0,00 | – 9 630 390,11 | Other Direct Aid — Article 68-72 of Reg. 73/2009 | 2012 | Weaknesses in LPIS-GIS, 1st pillar, CY2011 | FLAT RATE | 100,00 % | EUR | – 1 576 620,23 | 0,00 | – 1 576 620,23 | Other Direct Aids | 2012 | Weaknesses in LPIS-GIS, 1st pillar, CY2011 | FLAT RATE | 100,00 % | EUR | – 968 446,88 | 0,01 | – 968 446,89 | Decoupled Direct Aids | 2013 | Weaknesses in LPIS-GIS, 1st pillar, CY2011 | FLAT RATE | 2,00 % | EUR | – 37 597,17 | 0,00 | – 37 597,17 | Other Direct Aid — Article 68-72 of Reg. 73/2009 | 2013 | Weaknesses in LPIS-GIS, 1st pillar, CY2011 | FLAT RATE | 2,00 % | EUR | – 5 914,26 | 0,00 | – 5 914,26 | Other Direct Aids | 2013 | Weaknesses in LPIS-GIS, 1st pillar, CY2011 | FLAT RATE | 2,00 % | EUR | 321,53 | 0,00 | 321,53 | Other Direct Aid — Seeds | 2013 | Weaknesses in LPIS-GIS, 1st pillar, CY2011 | FLAT RATE | 2,00 % | EUR | – 1 004,56 | 0,00 | – 1 004,56 | Decoupled Direct Aids | 2013 | Weaknesses in LPIS-GIS, 1st pillar, CY2011 | FLAT RATE | 100,00 % | EUR | – 7 377,43 | 0,00 | – 7 377,43 | Other Direct Aid — Article 68-72 of Reg. 73/2009 | 2013 | Weaknesses in LPIS-GIS, 1st pillar, CY2011 | FLAT RATE | 100,00 % | EUR | – 2 858,36 | 0,00 | – 2 858,36 | Other Direct Aids | 2013 | Weaknesses in LPIS-GIS, 1st pillar, CY2011 | FLAT RATE | 100,00 % | EUR | 105,15 | 0,00 | 105,15 | Decoupled Direct Aids | 2013 | Weaknesses in LPIS-GIS, 1st pillar, CY2012 | FLAT RATE | 2,00 % | EUR | – 137 992 099,19 | 0,00 | – 137 992 099,19 | Other Direct Aid — Article 68-72 of Reg. 73/2009 | 2013 | Weaknesses in LPIS-GIS, 1st pillar, CY2012 | FLAT RATE | 2,00 % | EUR | – 4 605 692,86 | 0,00 | – 4 605 692,86 | Other Direct Aids | 2013 | Weaknesses in LPIS-GIS, 1st pillar, CY2012 | FLAT RATE | 2,00 % | EUR | – 581 825,97 | 0,00 | – 581 825,97 | Decoupled Direct Aids | 2013 | Weaknesses in LPIS-GIS, 1st pillar, CY2012 | FLAT RATE | 100,00 % | EUR | – 9 587 507,15 | 0,00 | – 9 587 507,15 | Other Direct Aid — Article 68-72 of Reg.73/2009 | 2013 | Weaknesses in LPIS-GIS, 1st pillar, CY2012 | FLAT RATE | 100,00 % | EUR | – 1 648 707,28 | 0,00 | – 1 648 707,28 | Other Direct Aids | 2013 | Weaknesses in LPIS-GIS, 1st pillar, CY2012 | FLAT RATE | 100,00 % | EUR | – 930 705,93 | 0,00 | – 930 705,93 FR | Entitlements | 2011 | Exceeding of the ceiling and incorrect application of the linear reduction | ONE-OFF | 0,00 % | EUR | – 51 088 369,44 | 0,00 | – 51 088 369,44 | Entitlements | 2012 | Exceeding of the ceiling and incorrect application of the linear reduction | ONE-OFF | 0,00 % | EUR | – 89 806 974,13 | 0,00 | – 89 806 974,13 | | | | | Total FR: | EUR | – 984 274 193,32 | – 543 280,52 | – 983 730 912,80 MS | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact HU | Sugar — Restructuring Fund | 2009 | Silos in the premises | ONE-OFF | 0,00 % | EUR | – 11 709 400,00 | 0,00 | – 11 709 400,00 HU | Fruit and Vegetables — Operational Programmes | 2009 | Deficient checks of eligibility of expenditure declared in aid applications | FLAT RATE | 5,00 % | EUR | – 152 928,36 | 0,00 | – 152 928,36 | Fruit and Vegetables — Operational Programmes | 2010 | Deficient checks of eligibility of expenditure declared in aid applications | FLAT RATE | 5,00 % | EUR | – 182 798,14 | 0,00 | – 182 798,14 | Fruit and Vegetables — Operational Programmes | 2011 | Deficient checks of eligibility of expenditure declared in aid applications | FLAT RATE | 5,00 % | EUR | – 121 313,14 | 0,00 | – 121 313,14 | Fruit and Vegetables — Operational Programmes | 2012 | Deficient checks of eligibility of expenditure declared in aid applications | FLAT RATE | 5,00 % | EUR | – 136 159,80 | 0,00 | – 136 159,80 | Fruit and Vegetables — Operational Programmes | 2013 | Deficient checks of eligibility of expenditure declared in aid applications | FLAT RATE | 5,00 % | EUR | – 114 906,70 | 0,00 | – 114 906,70 | | | | | Total HU: | EUR | – 12 417 506,14 | 0,00 | – 12 417 506,14 MS | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact IT | Sugar — Restructuring Fund | 2007 | Not correct interpretation of sugar production | ONE-OFF | 0,00 % | EUR | – 68 011 872,95 | 0,00 | – 68 011 872,95 | Sugar — Restructuring Fund | 2008 | Not correct interpretation of sugar production | ONE-OFF | 0,00 % | EUR | – 4 083 338,77 | 0,00 | – 4 083 338,77 | Sugar — Restructuring Fund | 2009 | Not correct interpretation of sugar production | ONE-OFF | 0,00 % | EUR | – 18 403 523,44 | 0,00 | – 18 403 523,44 IT | Fruit and Vegetables — Pre-recognised Producer Groups | 2007 | weaknesses in the control system concerning the citrus processing scheme and preliminary recognition | FLAT RATE | 5,00 % | EUR | – 5 442,56 | 0,00 | – 5 442,56 | Fruit and Vegetables — Citrus Processing | 2008 | weaknesses in the control system concerning the citrus processing scheme and preliminary recognition | FLAT RATE | 5,00 % | EUR | – 25 041,16 | 0,00 | – 25 041,16 | Fruit and Vegetables — Citrus Processing | 2008 | weaknesses in the control system concerning the citrus processing scheme and preliminary recognition | FLAT RATE | 10,00 % | EUR | – 1 790 270,50 | 0,00 | – 1 790 270,50 | Fruit and Vegetables — Citrus Processing | 2008 | weaknesses in the control system concerning the citrus processing scheme and preliminary recognition | FLAT RATE | 15,00 % | EUR | – 20 819,74 | 0,00 | – 20 819,74 | Fruit and Vegetables — Citrus Processing | 2009 | weaknesses in the control system concerning the citrus processing scheme and preliminary recognition | FLAT RATE | 5,00 % | EUR | – 13 461,76 | 0,00 | – 13 461,76 | Fruit and Vegetables — Citrus Processing | 2009 | weaknesses in the control system concerning the citrus processing scheme and preliminary recognition | FLAT RATE | 15,00 % | EUR | – 1 177 488,95 | 0,00 | – 1 177 488,95 | Fruit and Vegetables — Pre-recognised Producer Groups | 2010 | weaknesses in the control system concerning the citrus processing scheme and preliminary recognition | FLAT RATE | 5,00 % | EUR | – 9 409,76 | 0,00 | – 9 409,76 | Fruit and Vegetables — Citrus Processing | 2010 | weaknesses in the control system concerning the citrus processing scheme and preliminary recognition | FLAT RATE | 15,00 % | EUR | 12 880,77 | 0,00 | 12 880,77 | Fruit and Vegetables — Pre-recognised Producer Groups | 2011 | weaknesses in the control system concerning the citrus processing scheme and preliminary recognition | FLAT RATE | 5,00 % | EUR | – 3 366,26 | 0,00 | – 3 366,26 | Fruit and Vegetables — Citrus Processing | 2012 | weaknesses in the control system concerning the citrus processing scheme and preliminary recognition | FLAT RATE | 5,00 % | EUR | – 1 261,24 | 0,00 | – 1 261,24 | Fruit and Vegetables — Citrus Processing | 2012 | weaknesses in the control system concerning the citrus processing scheme and preliminary recognition | FLAT RATE | 15,00 % | EUR | 427,98 | 0,00 | 427,98 IT | Fruit and Vegetables — Citrus Processing | 2008 | Weaknesses in key controls and failure to apply sanctions | FLAT RATE | 10,00 % | EUR | – 1 767 966,48 | 0,00 | – 1 767 966,48 | Fruit and Vegetables — Citrus Processing | 2008 | Weaknesses in key controls and failure to apply sanctions | FLAT RATE | 15,00 % | EUR | – 7 653,03 | 0,00 | – 7 653,03 | Fruit and Vegetables — Citrus Processing | 2009 | Weaknesses in key controls and failure to apply sanctions | FLAT RATE | 15,00 % | EUR | – 275 541,07 | 0,00 | – 275 541,07 | Fruit and Vegetables — Citrus Processing | 2010 | Weaknesses in key controls and failure to apply sanctions | FLAT RATE | 15,00 % | EUR | 3 549,05 | 0,00 | 3 549,05 | Fruit and Vegetables — Citrus Processing | 2011 | Weaknesses in key controls and failure to apply sanctions | FLAT RATE | 15,00 % | EUR | 2 290,13 | 0,00 | 2 290,13 IT | Promotional Measures | 2009 | Lack of control | FLAT RATE | 10,00 % | EUR | – 173 822,13 | 0,00 | – 173 822,13 | Promotional Measures | 2009 | Late payments | ONE-OFF | 0,00 % | EUR | – 701 700,28 | 0,00 | – 701 700,28 | Promotional Measures | 2010 | Late payments | ONE-OFF | 0,00 % | EUR | – 497 130,75 | 0,00 | – 497 130,75 | Promotional Measures | 2008 | unauthorised extension of the programme concerning the promotion of dairy products in schools | ONE-OFF | 0,00 % | EUR | – 103 274,84 | – 16 388,37 | – 86 886,47 | Promotional Measures | 2009 | unauthorised extension of the programme concerning the promotion of dairy products in schools | ONE-OFF | 0,00 % | EUR | – 258 332,75 | 0,00 | – 258 332,75 IT | Financial audit — Overshooting | 2010 | exceeding of ceilings | ONE-OFF | 0,00 % | EUR | – 9 590,84 | – 9 590,84 | 0,00 | Financial audit — Late payments and payment deadlines | 2010 | late payments | ONE-OFF | 0,00 % | EUR | – 4 006 192,72 | – 4 006 192,72 | 0,00 | Sugar — Assigned Revenue | 2010 | sugar temporary restructuring — marketing year 08/09 | ONE-OFF | 0,00 % | EUR | – 3 821 654,32 | – 3 821 654,32 | 0,00 | Milk — Quota | 2010 | milk levies | ONE-OFF | 0,00 % | EUR | 193 832,77 | 193 832,77 | 0,00 | | | | | Total IT: | EUR | – 104 955 175,60 | – 7 659 993,48 | – 97 295 182,12 MS | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact LT | Decoupled Direct Aids | 2008 | shortcomings in LPIS-GIS, CY2007 | FLAT RATE | 3,00 % | EUR | – 4 381 809,55 | – 16 050,66 | – 4 365 758,89 | Decoupled Direct Aids | 2009 | shortcomings in LPIS-GIS, CY2007 | FLAT RATE | 3,00 % | EUR | – 2 406,42 | – 4,81 | – 2 401,61 | Decoupled Direct Aids | 2010 | shortcomings in LPIS-GIS, CY2007 | FLAT RATE | 3,00 % | EUR | – 336,27 | – 0,67 | – 335,60 | Decoupled Direct Aids | 2009 | shortcomings in LPIS-GIS, CY2008 | FLAT RATE | 3,00 % | EUR | – 5 503 048,25 | – 19 432,96 | – 5 483 615,29 | Decoupled Direct Aids | 2010 | shortcomings in LPIS-GIS, CY2008 | FLAT RATE | 3,00 % | EUR | – 2 777,28 | – 5,55 | – 2 771,73 | Decoupled Direct Aids | 2011 | shortcomings in LPIS-GIS, CY2008 | FLAT RATE | 3,00 % | EUR | – 84,89 | 0,00 | – 84,89 | | | | | Total LT: | EUR | – 9 890 462,66 | – 35 494,65 | – 9 854 968,01 MS | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact RO | Decoupled Direct Aids | 2010 | Weaknesses in the administrative cross-checks and on-the-spot checks | FLAT RATE | 10,00 % | EUR | – 60 723 392,19 | – 2 629 950,76 | – 58 093 441,43 | Other Direct Aid — Energy Crops | 2010 | Weaknesses in the administrative cross-checks and on-the-spot checks | FLAT RATE | 10,00 % | EUR | – 185 062,92 | – 370,13 | – 184 692,79 | Other Direct Aids | 2010 | Weaknesses in the administrative cross-checks and on-the-spot checks | FLAT RATE | 10,00 % | EUR | – 83 561,22 | – 7 140,83 | – 76 420,39 | Decoupled Direct Aids | 2011 | Weaknesses in the administrative cross-checks and on-the-spot checks | FLAT RATE | 5,00 % | EUR | – 34 885 948,11 | – 765 982,00 | – 34 119 966,11 | Other Direct Aids | 2011 | Weaknesses in the administrative cross-checks and on-the-spot checks | FLAT RATE | 5,00 % | EUR | – 40 279,67 | 0,00 | – 40 279,67 | Decoupled Direct Aids | 2011 | Weaknesses in the administrative cross-checks and on-the-spot checks | FLAT RATE | 10,00 % | EUR | – 14 498,34 | – 29,00 | – 14 469,34 | Other Direct Aid — Energy Crops | 2011 | Weaknesses in the administrative cross-checks and on-the-spot checks | FLAT RATE | 10,00 % | EUR | – 23,62 | – 0,05 | – 23,57 | Other Direct Aids | 2011 | Weaknesses in the administrative cross-checks and on-the-spot checks | FLAT RATE | 10,00 % | EUR | 6,62 | 0,01 | 6,61 | Decoupled Direct Aids | 2012 | Weaknesses in the administrative cross-checks and on-the-spot checks | FLAT RATE | 5,00 % | EUR | – 40 874,57 | 0,00 | – 40 874,57 | Decoupled Direct Aids | 2012 | Weaknesses in the administrative cross-checks and on-the-spot checks | FLAT RATE | 10,00 % | EUR | 98 628,64 | 0,00 | 98 628,64 | Other Direct Aid — Energy Crops | 2012 | Weaknesses in the administrative cross-checks and on-the-spot checks | FLAT RATE | 10,00 % | EUR | 6,51 | 0,00 | 6,51 | | | | | Total RO: | EUR | – 95 874 998,87 | – 3 403 472,76 | – 92 471 526,11 Totals by Budget Item: 6701 Currency | Amount | Deductions | Financial Impact ---|---|---|--- EUR | – 1 284 095 228,68 | – 11 799 492,39 | – 1 272 295 736,29 Budget Item: 6711 MS | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact ---|---|---|---|---|---|---|---|---|--- AT | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2011 | Lack of verification of all the parcels for Agri Environment measure during the on-the-spot controls | ONE-OFF | 0,00 % | EUR | – 172 799,00 | 0,00 | – 172 799,00 | | | | | Total AT: | EUR | – 172 799,00 | 0,00 | – 172 799,00 MS | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact BE | Cross Compliance | 2008 | Weaknesses in SMR 7, 11, 16-18, tolerance applied and sampling used for land checks, CY2007 | FLAT RATE | 5,00 % | EUR | – 132,46 | 0,00 | – 132,46 | Cross Compliance | 2009 | Weaknesses in SMR 7, 11, 16-18, tolerance applied and sampling used for land checks, CY2007 | FLAT RATE | 5,00 % | EUR | – 1 653,95 | 0,00 | – 1 653,95 | Cross Compliance | 2010 | Weaknesses in SMR 7, 11, 16-18, tolerance applied and sampling used for land checks, CY2007 | FLAT RATE | 5,00 % | EUR | – 1,14 | 0,00 | – 1,14 | Cross Compliance | 2009 | Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2008 | FLAT RATE | 2,00 % | EUR | – 1 295,08 | 0,00 | – 1 295,08 | Cross Compliance | 2010 | Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2008 | FLAT RATE | 2,00 % | EUR | – 113,50 | 0,00 | – 113,50 | Cross Compliance | 2011 | Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2008 | FLAT RATE | 2,00 % | EUR | – 24,08 | 0,00 | – 24,08 | Cross Compliance | 2010 | Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2009 | FLAT RATE | 2,00 % | EUR | – 3 618,32 | 0,00 | – 3 618,32 | Cross Compliance | 2011 | Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2009 | FLAT RATE | 2,00 % | EUR | – 319,78 | 0,00 | – 319,78 | Cross Compliance | 2011 | Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2010 | FLAT RATE | 2,00 % | EUR | – 6 628,40 | 0,00 | – 6 628,40 | | | | | Total BE: | EUR | – 13 786,71 | 0,00 | – 13 786,71 MS | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact BG | Rural Development EAFRD Complement to direct payment (2007-2013) | 2010 | Weaknesses in LPIS and administrative cross-checks, CY 2009 | FLAT RATE | 2,00 % | EUR | – 578 205,77 | 0,00 | – 578 205,77 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2010 | Weaknesses in LPIS and administrative cross-checks, CY 2009 | FLAT RATE | 5,00 % | EUR | – 1 056 462,98 | 0,00 | – 1 056 462,98 | Rural Development EAFRD Complement to direct payment (2007-2013) | 2011 | Weaknesses in LPIS and administrative cross-checks, CY 2009 | FLAT RATE | 2,00 % | EUR | – 2 261,71 | 0,00 | – 2 261,71 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2011 | Weaknesses in LPIS and administrative cross-checks, CY 2009 | FLAT RATE | 5,00 % | EUR | – 26 659,78 | 0,00 | – 26 659,78 BG | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2011 | Weaknesses in LPIS-GIS, RD area-based measures, CY 2010 | FLAT RATE | 5,00 % | EUR | – 1 053 616,25 | 0,00 | – 1 053 616,25 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2012 | Weaknesses in LPIS-GIS, RD area-based measures, CY 2010 | FLAT RATE | 5,00 % | EUR | 27 637,25 | 0,00 | 27 637,25 BG | Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) | 2009 | deficiencies in verification of the compliance with the business plan and in detecting the artificial split of a holding; lack of sanctions | FLAT RATE | 10,00 % | EUR | – 1 130 931,01 | 0,00 | – 1 130 931,01 | Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) | 2010 | deficiencies in verification of the compliance with the business plan and in detecting the artificial split of a holding; lack of sanctions | FLAT RATE | 10,00 % | EUR | – 2 900 737,58 | 0,00 | – 2 900 737,58 | Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) | 2011 | deficiencies in verification of the compliance with the business plan and in detecting the artificial split of a holding; lack of sanctions | FLAT RATE | 10,00 % | EUR | – 39 805,58 | 0,00 | – 39 805,58 | Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) | 2012 | deficiencies in verification of the compliance with the business plan and in detecting the artificial split of a holding; lack of sanctions | FLAT RATE | 10,00 % | EUR | – 497 441,06 | 0,00 | – 497 441,06 BG | Rural Development EAGGF (2000-2006) — Technical Assistance | 2011 | non-compliance related to measure 511 | ONE-OFF | 100,00 % | EUR | – 151 668,00 | 0,00 | – 151 668,00 | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2010 | Several non-compliances related to measures M312 and M322 | FLAT RATE | 10,00 % | EUR | – 10 606 528,94 | 0,00 | – 10 606 528,94 | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2011 | Several non-compliances related to measures M312 and M322 | FLAT RATE | 10,00 % | EUR | – 4 401 144,55 | 0,00 | – 4 401 144,55 | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2012 | Several non-compliances related to measures M312 and M322 | FLAT RATE | 10,00 % | EUR | – 4 378 829,25 | 0,00 | – 4 378 829,25 BG | Rural Development EAFRD Technical Assistance (2007-2013) | 2011 | Double charging of meeting costs | ONE-OFF | 0,00 % | EUR | – 924,76 | 0,00 | – 924,76 | Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) | 2010 | Not enough checks on eligibility of the beneficiaries | FLAT RATE | 10,00 % | EUR | – 85 150,30 | 0,00 | – 85 150,30 | Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) | 2011 | Not enough checks on eligibility of the beneficiaries | FLAT RATE | 10,00 % | EUR | – 284 234,10 | 0,00 | – 284 234,10 | Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) | 2012 | Not enough checks on eligibility of the beneficiaries | FLAT RATE | 10,00 % | EUR | – 639 466,76 | 0,00 | – 639 466,76 | Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) | 2013 | Not enough checks on eligibility of the beneficiaries | FLAT RATE | 10,00 % | EUR | – 580 221,14 | 0,00 | – 580 221,14 | Rural Development EAFRD Technical Assistance (2007-2013) | 2010 | Not sufficient verification of the reasonableness of the costs | FLAT RATE | 5,00 % | EUR | – 648,51 | 0,00 | – 648,51 | Rural Development EAFRD Technical Assistance (2007-2013) | 2011 | Not sufficient verification of the reasonableness of the costs | FLAT RATE | 5,00 % | EUR | – 4 495,26 | 0,00 | – 4 495,26 | Rural Development EAFRD Technical Assistance (2007-2013) | 2012 | Not sufficient verification of the reasonableness of the costs | FLAT RATE | 5,00 % | EUR | – 5 406,06 | 0,00 | – 5 406,06 | | | | | Total BG: | EUR | – 28 397 202,10 | 0,00 | – 28 397 202,10 MS | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact DE | Cross Compliance | 2009 | Weaknesses in the control of SMR7, CY 2008 | FLAT RATE | 2,00 % | EUR | – 330 782,29 | 0,00 | – 330 782,29 | Cross Compliance | 2010 | Weaknesses in the control of SMR7, CY 2009 | FLAT RATE | 2,00 % | EUR | – 322 006,97 | 0,00 | – 322 006,97 | Cross Compliance | 2011 | Weaknesses in the control of SMR7, CY 2010 | FLAT RATE | 2,00 % | EUR | – 351 121,54 | 0,00 | – 351 121,54 | | | | | Total DE: | EUR | – 1 003 910,80 | 0,00 | – 1 003 910,80 MS | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact EE | Cross Compliance | 2010 | 1 GAEC not defined, limited control on SMR1 and 5, inadequate control of two SMR4 requirements, CY2009 | FLAT RATE | 2,00 % | EUR | – 86 527,00 | 0,00 | – 86 527,00 | Cross Compliance | 2011 | 1 GAEC not defined, limited control on SMR1 and 5, inadequate control of two SMR4 requirements, CY2009 | FLAT RATE | 2,00 % | EUR | 456,86 | 0,00 | 456,86 | Cross Compliance | 2012 | 1 GAEC not defined, limited control on SMR1 and 5, inadequate control of two SMR4 requirements, CY2009 | FLAT RATE | 2,00 % | EUR | 603,29 | 0,00 | 603,29 | Cross Compliance | 2012 | Limited control on SMR1 and 5, inadequate control of one SMR4 requirements, CY2011 | FLAT RATE | 2,00 % | EUR | – 90 866,75 | 0,00 | – 90 866,75 | Cross Compliance | 2011 | Limited control on SMR1 and 5, inadequate control of two SMR4 requirements, no respect of the seven days' deadline for notification, CY2010 | FLAT RATE | 2,00 % | EUR | – 89 214,59 | 0,00 | – 89 214,59 | Cross Compliance | 2012 | Limited control on SMR1 and 5, inadequate control of two SMR4 requirements, no respect of the seven days' deadline for notification, CY2010 | FLAT RATE | 2,00 % | EUR | 455,76 | 0,00 | 455,76 | | | | | Total EE: | EUR | – 265 092,43 | 0,00 | – 265 092,43 MS | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact ES | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2010 | Weaknesses in on-the-spot controls | FLAT RATE | 2,00 % | EUR | – 1 479,90 | 0,00 | – 1 479,90 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2010 | Weaknesses in on-the-spot controls | FLAT RATE | 5,00 % | EUR | – 978 849,95 | 0,00 | – 978 849,95 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2010 | Weaknesses in on-the-spot controls | ONE-OFF | 100,00 % | EUR | – 12 597,37 | 0,00 | – 12 597,37 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2011 | Weaknesses in on-the-spot controls | FLAT RATE | 2,00 % | EUR | – 1 720,85 | 0,00 | – 1 720,85 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2011 | Weaknesses in on-the-spot controls | FLAT RATE | 5,00 % | EUR | – 1 096 710,18 | 0,00 | – 1 096 710,18 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2011 | Weaknesses in on-the-spot controls | ONE-OFF | 100,00 % | EUR | – 32 261,41 | 0,00 | – 32 261,41 ES | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2011 | On-the-spot control weaknesses | FLAT RATE | 2,00 % | EUR | – 22 983,32 | 0,00 | – 22 983,32 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2011 | On-the-spot control weaknesses | FLAT RATE | 5,00 % | EUR | – 451 758,84 | 0,00 | – 451 758,84 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2012 | On-the-spot control weaknesses | FLAT RATE | 2,00 % | EUR | 3,22 | 0,00 | 3,22 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2012 | On-the-spot control weaknesses | FLAT RATE | 5,00 % | EUR | 268,60 | 0,00 | 268,60 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2013 | On-the-spot control weaknesses | FLAT RATE | 2,00 % | EUR | – 21 372,70 | 0,00 | – 21 372,70 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2013 | On-the-spot control weaknesses | FLAT RATE | 5,00 % | EUR | – 601 583,12 | 0,00 | – 601 583,12 | | | | | Total ES:

| EUR | – 3 221 045,82 | 0,00 | – 3 221 045,82 MS | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact FR | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2009 | Weaknesses in functioning of GIS, 2nd pillar, CY2008 | ONE-OFF | 0,00 % | EUR | – 14 456 604,50 | 0,00 | – 14 456 604,50 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2010 | Weaknesses in functioning of GIS, 2nd pillar, CY2009 | ONE-OFF | 0,00 % | EUR | – 16 193 248,79 | – 14 486 350,16 | – 1 706 898,63 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2011 | Weaknesses in functioning of GIS, 2nd pillar, CY2010 | ONE-OFF | 0,00 % | EUR | – 19 491 684,44 | 0,00 | – 19 491 684,44 FR | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2011 | Weaknesses in LPIS-GIS, 2nd pillar, CY2011 | FLAT RATE | 2,00 % | EUR | – 7 299 553,84 | – 6 146 925,42 | – 1 152 628,42 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2012 | Weaknesses in LPIS-GIS, 2nd pillar, CY2011 | FLAT RATE | 2,00 % | EUR | – 6 946 695,98 | – 62 851,32 | – 6 883 844,66 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2013 | Weaknesses in LPIS-GIS, 2nd pillar, CY2011 | FLAT RATE | 2,00 % | EUR | – 20 046,89 | 0,00 | – 20 046,89 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2012 | Weaknesses in LPIS-GIS, 2nd pillar, CY2012 | FLAT RATE | 2,00 % | EUR | – 4 455 428,10 | – 11 315,10 | – 4 444 113,00 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2013 | Weaknesses in LPIS-GIS, 2nd pillar, CY2012 | FLAT RATE | 2,00 % | EUR | – 6 185 646,07 | 0,00 | – 6 185 646,07 FR | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2012 | Checks on subsidised loans not efficient enough (destroyed files) | EXTRAPOLATED | 2,50 % | EUR | – 450 688,26 | 0,00 | – 450 688,26 | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2013 | Checks on subsidised loans not efficient enough (destroyed files) | EXTRAPOLATED | 2,50 % | EUR | – 450 688,26 | 0,00 | – 450 688,26 | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2010 | Checks on subsidised loans not efficient enough (too late audits at banks) | FLAT RATE | 5,00 % | EUR | – 200 489,14 | 0,00 | – 200 489,14 | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2011 | Checks on subsidised loans not efficient enough (too late audits at banks) | FLAT RATE | 5,00 % | EUR | – 67 364,26 | 0,00 | – 67 364,26 | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2012 | Checks on subsidised loans not efficient enough (too late audits at banks) | FLAT RATE | 5,00 % | EUR | – 283 029,20 | 0,00 | – 283 029,20 | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2013 | Checks on subsidised loans not efficient enough (too late audits at banks) | FLAT RATE | 5,00 % | EUR | – 97 146,22 | 0,00 | – 97 146,22 | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2010 | Checks on subsidised loans not efficient enough (incorrect database) | EXTRAPOLATED | 3,50 % | EUR | – 941 086,34 | 0,00 | – 941 086,34 | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2011 | Checks on subsidised loans not efficient enough (incorrect database) | EXTRAPOLATED | 3,50 % | EUR | – 496 893,06 | 0,00 | – 496 893,06 | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2012 | Checks on subsidised loans not efficient enough (incorrect database) | EXTRAPOLATED | 3,50 % | EUR | – 463 037,93 | 0,00 | – 463 037,93 | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2013 | Checks on subsidised loans not efficient enough (incorrect database) | EXTRAPOLATED | 3,50 % | EUR | – 711 789,53 | 0,00 | – 711 789,53 FR | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2010 | lack of procedure to increase on-the-spot checks in case of significant irregularities | FLAT RATE | 2,00 % | EUR | – 1 593 202,58 | – 338,82 | – 1 592 863,76 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2010 | lack of procedure to increase on-the-spot checks in case of significant irregularities | FLAT RATE | 5,00 % | EUR | – 22 599 169,32 | – 14 045,11 | – 22 585 124,21 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2011 | lack of procedure to increase on-the-spot checks in case of significant irregularities | FLAT RATE | 2,00 % | EUR | – 2 086 278,69 | – 66,59 | – 2 086 212,10 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2011 | lack of procedure to increase on-the-spot checks in case of significant irregularities | FLAT RATE | 5,00 % | EUR | – 8 979 022,05 | – 3,78 | – 8 979 018,27 FR | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2010 | lack of verification of the livestock density calculation during the on-the-spot controls | FLAT RATE | 5,00 % | EUR | – 208 364,56 | 0,00 | – 208 364,56 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2011 | lack of verification of the livestock density calculation during the on-the-spot controls | FLAT RATE | 5,00 % | EUR | – 140 966,63 | 0,00 | – 140 966,63 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2012 | lack of verification of the livestock density calculation during the on-the-spot controls | FLAT RATE | 5,00 % | EUR | – 395 152,92 | 0,00 | – 395 152,92 | | | | | Total FR: | EUR | – 115 213 277,56 | – 20 721 896,30 | – 94 491 381,26 MS | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact LT | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2008 | shortcomings in LPIS-GIS, CY2007 | FLAT RATE | 3,00 % | EUR | – 1 478 818,01 | – 200 608,66 | – 1 278 209,35 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2009 | shortcomings in LPIS-GIS, CY2007 | FLAT RATE | 3,00 % | EUR | – 347,40 | 0,00 | – 347,40 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2010 | shortcomings in LPIS-GIS, CY2007 | FLAT RATE | 3,00 % | EUR | 4 533,21 | 0,00 | 4 533,21 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2009 | shortcomings in LPIS-GIS, CY2008 | FLAT RATE | 3,00 % | EUR | – 2 290 292,11 | – 1 030 733,22 | – 1 259 558,89 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2010 | shortcomings in LPIS-GIS, CY2008 | FLAT RATE | 3,00 % | EUR | – 1 145 968,82 | – 1 143 299,68 | – 2 669,14 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2011 | shortcomings in LPIS-GIS, CY2008 | FLAT RATE | 3,00 % | EUR | 1 519,76 | 0,00 | 1 519,76 | | | | | Total LT: | EUR | – 4 909 373,37 | – 2 374 641,56 | – 2 534 731,81 MS | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact RO | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2010 | Weaknesses in the administrative cross-checks and on-the-spot checks | FLAT RATE | 10,00 % | EUR | – 22 850 154,78 | – 6 418 693,16 | – 16 431 461,62 | Rural Development EAFRD Complement to direct payment (2007-2013) | 2010 | Weaknesses in the administrative cross-checks and on-the-spot checks | FLAT RATE | 10,00 % | EUR | – 8 507 107,30 | – 1 459 929,21 | – 7 047 178,09 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2011 | Weaknesses in the administrative cross-checks and on-the-spot checks | FLAT RATE | 5,00 % | EUR | – 13 471 514,97 | – 2 311 644,65 | – 11 159 870,32 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2011 | Weaknesses in the administrative cross-checks and on-the-spot checks | FLAT RATE | 10,00 % | EUR | – 129 773,68 | 481,74 | – 130 255,42 | Rural Development EAFRD Complement to direct payment (2007-2013) | 2011 | Weaknesses in the administrative cross-checks and on-the-spot checks | FLAT RATE | 10,00 % | EUR | 10 435,76 | 0,00 | 10 435,76 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2012 | Weaknesses in the administrative cross-checks and on-the-spot checks | FLAT RATE | 5,00 % | EUR | – 1 924 121,26 | – 330 203,99 | – 1 593 917,27 | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2012 | Weaknesses in the administrative cross-checks and on-the-spot checks | FLAT RATE | 10,00 % | EUR | 394 552,63 | 0,00 | 394 552,63 | Rural Development EAFRD Complement to direct payment (2007-2013) | 2012 | Weaknesses in the administrative cross-checks and on-the-spot checks | FLAT RATE | 10,00 % | EUR | 60 445,30 | 0,00 | 60 445,30 | | | | | Total RO: | EUR | – 46 417 238,30 | – 10 519 989,27 | – 35 897 249,03 Totals by Budget Item: 6711 Currency | Amount | Deductions | Financial Impact ---|---|---|--- EUR | – 199 613 726,09 | – 33 616 527,13 | – 165 997 198,96 * * *