COMMISSION IMPLEMENTING DECISION (EU) 2017/1144

28.6.2017 | EN | Official Journal of the European Union | L 165/37 ---|---|---|--- * * * COMMISSION IMPLEMENTING DECISION (EU) 2017/1144 of 26 June 2017 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(2017) 4136) (Only the Bulgarian, Danish, Dutch, English, French, German, Greek, Italian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak 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) | The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation. ---|--- (7) | As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject (3). ---|--- (8) | This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 31 March 2017, ---|--- 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 Republic of Bulgaria, the Kingdom of Denmark, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Lithuania, the Grand Duchy of Luxembourg, the Republic of Malta,the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Slovak Republic and the United Kingdom of Great Britain and Northern Ireland. Done at Brussels, 26 June 2017. For the Commission Phil HOGAN Member of the Commission * * * (1) OJ L 347, 20.12.2013, p. 549. (2) Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (OJ L 209, 11.8.2005, p. 1). (3) Ares(2017)2831484, 7 June 2017 * * * ANNEX Budget Item: 05040501 Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact ---|---|---|---|---|---|---|---|---|--- RO | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2010 | Reimbursement following judgment in case T-145/15 | 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 | Reimbursement following judgment in case T-145/15 | 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 | Reimbursement following judgment in case T-145/15 | 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 | Reimbursement following judgment in case T-145/15 | FLAT RATE | 10,00 % | EUR | 129 773,68 | – 481,74 | 130 255,42 | Rural Development EAFRD Complement to direct payment (2007-2013) | 2011 | Reimbursement following judgment in case T-145/15 | FLAT RATE | 10,00 % | EUR | – 10 435,76 | 0,00 | – 10 435,76 | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2012 | Reimbursement following judgment in case T-145/15 | 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 | Reimbursement following judgment in case T-145/15 | FLAT RATE | 10,00 % | EUR | – 394 552,63 | 0,00 | – 394 552,63 | Rural Development EAFRD Complement to direct payment (2007-2013) | 2012 | Reimbursement following judgment in case T-145/15 | 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 Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact LT | Rural Development EAFRD Axis 4 LEADER (2007-2013) | 2010 | Financial effect of Decision C(2015)6810 of 9.10.2015 which reduced the interim payments related to expenditure made in the periods between 16 October and 31 December 2014, between 1 January 2015 and 31 March 2015 and between 1 April and 30 June 2015 | ONE-OFF | | EUR | 708 136,83 | 0,00 | 708 136,83 | | | | | Total LT: | EUR | 708 136,83 | 0,00 | 708 136,83 Currency | Amount | Deductions | Financial Impact ---|---|---|--- EUR | 47 125 375,13 | 10 519 989,27 | 36 605 385,86 Budget Item: 05070107 Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact ---|---|---|---|---|---|---|---|---|--- MT | Irregularities | 2016 | Reimbursement of amount charged for the clearance of irregularity cases | ONE OFF | | EUR | 201 499,67 | 0,00 | 201 499,67 | | | | | Total MT: | EUR | 201 499,67 | 0,00 | 201 499,67 Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact PL | Fruit and Vegetables — Pre-recognised Producer Groups | 2012 | Reimbursement in respect of the period from 16.10.2011 to 13.2.2012 | FLAT RATE | 25,00 % | EUR | 12 517 258,69 | 5 006 903,48 | 7 510 355,21 | | | | | Total PL: | EUR | 12 517 258,69 | 5 006 903,48 | 7 510 355,21 Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact RO | Decoupled Direct Aids | 2010 | Reimbursement following judgment in case T-145/15 | FLAT RATE | 10,00 % | EUR | 60 723 392,19 | 2 629 950,76 | 58 093 441,43 | Other Direct Aid — Energy Crops | 2010 | Reimbursement following judgment in case T-145/15 | FLAT RATE | 10,00 % | EUR | 185 062,92 | 370,13 | 184 692,79 | Other Direct Aids | 2010 | Reimbursement following judgment in case T-145/15 | FLAT RATE | 10,00 % | EUR | 83 561,22 | 7 140,83 | 76 420,39 | Decoupled Direct Aids | 2011 | Reimbursement following judgment in case T-145/15 | FLAT RATE | 5,00 % | EUR | 34 885 948,11 | 765 982,00 | 34 119 966,11 | Other Direct Aids | 2011 | Reimbursement following judgment in case T-145/15 | FLAT RATE | 5,00 % | EUR | 40 279,67 | 0,00 | 40 279,67 | Decoupled Direct Aids | 2011 | Reimbursement following judgment in case T-145/15 | FLAT RATE | 10,00 % | EUR | 14 498,34 | 29,00 | 14 469,34 | Other Direct Aid — Energy Crops | 2011 | Reimbursement following judgment in case T-145/15 | FLAT RATE | 10,00 % | EUR | 23,62 | 0,05 | 23,57 | Other Direct Aids | 2011 | Reimbursement following judgment in case T-145/15 | FLAT RATE | 10,00 % | EUR | – 6,62 | – 0,01 | – 6,61 | Decoupled Direct Aids | 2012 | Reimbursement following judgment in case T-145/15 | FLAT RATE | 5,00 % | EUR | 40 874,57 | 0,00 | 40 874,57 | Decoupled Direct Aids | 2012 | Reimbursement following judgment in case T-145/15 | FLAT RATE | 10,00 % | EUR | – 98 628,64 | 0,00 | – 98 628,64 | Other Direct Aid — Energy Crops | 2012 | Reimbursement following judgment in case T-145/15 | 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 Currency | Amount | Deductions | Financial Impact ---|---|---|--- EUR | 108 593 757,23 | 8 410 376,24 | 100 183 380,99 Budget Item: 6701 Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact ---|---|---|---|---|---|---|---|---|--- AT | Fruit and Vegetables — Operational programmes incl withdrawals | 2014 | Absence in 2 key controls | FLAT RATE | 10,00 % | EUR | – 677 033,31 | – 677 033,31 | 0,00 | Fruit and Vegetables — Operational programmes incl withdrawals | 2015 | Absence in 2 key controls | FLAT RATE | 10,00 % | EUR | – 763 280,20 | 0,00 | – 763 280,20 | | | | | Total AT: | EUR | – 1 440 313,51 | – 677 033,31 | – 763 280,20 Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact BG | Cross Compliance | 2013 | Deficiencies in the scope, extent and quality of OTSC and reporting for SMR7 and 8, application of tolerances, CY2012 | FLAT RATE | 3,00 % | EUR | – 174 830,40 | – 1 875,59 | – 172 954,81 | Cross Compliance | 2013 | Deficiencies in the scope, extent and quality of OTSC and reporting for SMR7 and 8, application of tolerances, CY2013 | FLAT RATE | 6,00 % | EUR | – 8 128,40 | 0,00 | – 8 128,40 | Cross Compliance | 2014 | Deficiencies in the scope, extent and quality of OTSC and reporting for SMR7 and 8, application of tolerances, CY2013 | FLAT RATE | 6,00 % | EUR | – 391 569,13 | – 150,78 | – 391 418,35 | Cross Compliance | 2013 | Failure to achieve the mandatory control rate for SMR7 and 8, weakness in the increase of the control rate, CY2014 | FLAT RATE | 10,00 % | EUR | – 21 192,88 | 0,00 | – 21 192,88 | Cross Compliance | 2015 | Failure to achieve the mandatory control rate for SMR7 and 8, weakness in the increase of the control rate, CY2014 | FLAT RATE | 10,00 % | EUR | – 1 172 970,16 | – 526,34 | – 1 172 443,82 | | | | | Total BG: | EUR | – 1 768 690,97 | – 2 552,71 | – 1 766 138,26 Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact DE | Decoupled Direct Aids | 2013 | CY2012 Ineligible areas | ONE OFF | | EUR | – 23 056,56 | 0,00 | – 23 056,56 | Decoupled Direct Aids | 2014 | CY2013 Ineligible areas | ONE OFF | | EUR | – 23 513,46 | 0,00 | – 23 513,46 | Decoupled Direct Aids | 2015 | CY2014 Ineligible areas | ONE OFF | | EUR | – 27 314,63 | 0,00 | – 27 314,63 | Decoupled Direct Aids | 2015 | CY2014 Retroactive recoveries | ONE OFF | | EUR | – 9 023,01 | – 5 362,92 | – 3 660,09 | Irregularities | 2011 | Negligence attributable to the non-recovery of the undue payment | ONE OFF | | EUR | – 1 298,67 | 0,00 | – 1 298,67 | Irregularities | 2013 | Unjustified decision not to pursue the recovery. | ONE OFF | | EUR | – 4 523,94 | 0,00 | – 4 523,94 | Irregularities | 2011 | Unjustified halting of recovery procedure | ONE OFF | | EUR | – 46 219,07 | 0,00 | – 46 219,07 | | | | | Total DE: | EUR | – 134 949,34 | – 5 362,92 | – 129 586,42 Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact DK | Decoupled Direct Aids | 2015 | FY 2015 — Quality of LPIS | ONE OFF | | EUR | – 174 979,00 | 0,00 | – 174 979,00 | Decoupled Direct Aids | 2015 | FY 2015 — Retroactive recoveries | ONE OFF | | EUR | – 736 162,00 | 0,00 | – 736 162,00 | Decoupled Direct Aids | 2016 | FY 2016 — OTSC — control of eligibility | ONE OFF | | EUR | – 522 366,00 | 0,00 | – 522 366,00 | Decoupled Direct Aids | 2016 | FY 2016 — OTSC — Ecologic Focus Area | ONE OFF | | EUR | – 54 849,00 | 0,00 | – 54 849,00 | Decoupled Direct Aids | 2016 | FY 2016 — Quality of LPIS | ONE OFF | | EUR | – 174 587,00 | 0,00 | – 174 587,00 | Decoupled Direct Aids | 2016 | FY 2016 — Retroactive recoveries | ONE OFF | | EUR | – 1 243 766,00 | 0,00 | – 1 243 766,00 | | | | | Total DK: | EUR | – 2 906 709,00 | 0,00 | – 2 906 709,00 Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact ES | Decoupled Direct Aids | 2014 | Claim year 2013: Insufficient quality of on-the-spot checks | ONE OFF | | EUR | – 9 312,36 | 0,00 | – 9 312,36 | Decoupled Direct Aids | 2015 | Claim year 2013: Insufficient quality of on-the-spot checks | ONE OFF | | EUR | – 26,35 | 0,00 | – 26,35 | Cross Compliance | 2015 | Deficiencies in the random part of animal welfare sample, CY2012-2014 | ONE OFF | | EUR | – 66 615,68 | 0,00 | – 66 615,68 | Cross Compliance | 2014 | Deficiencies in the scope and quality of OTSC — Deficient reporting of OTSC — Late performance of OTSC — Deficient risk analysis — Pillar I — CY 2013 | FLAT RATE | 2,00 % | EUR | – 240 657,88 | – 11 564,21 | – 229 093,67 | Cross Compliance | 2013 | Deficiencies in the scope and quality of OTSC — Deficient reporting of OTSC — Late performance of OTSC — Deficient risk analysis — Wine — CY 2013 | FLAT RATE | 2,00 % | EUR | – 30,18 | 0,00 | – 30,18 | Cross Compliance | 2015 | Deficiencies in the scope and quality of OTSC — Deficient reporting of OTSC — Late performance of OTSC — Pillar I — CY 2014 | FLAT RATE | 2,00 % | EUR | – 222 425,22 | 0,00 | – 222 425,22 | Cross Compliance | 2013 | Deficiencies in the scope and quality of OTSC — Deficient reporting of OTSC — Late performance of OTSC — Wine — CY 2014 | FLAT RATE | 2,00 % | EUR | – 10 385,58 | 0,00 | – 10 385,58 | Cross Compliance | 2014 | Deficiencies in the scope and quality of OTSC — Deficient reporting of OTSC — Late performance of OTSC — Wine — CY 2014 | FLAT RATE | 2,00 % | EUR | – 448,95 | 0,00 | – 448,95 | Cross Compliance | 2013 | Deficiencies in the scope and quality of OTSC — Late performance of OTSC — Deficient risk analysis — Pillar I — CY 2012 | FLAT RATE | 2,00 % | EUR | – 247 147,90 | – 15 410,19 | – 231 737,71 | Cross Compliance | 2014 | Deficiencies in the scope of the controls of SMR2, SMR4 and in the performance and report of animal welfare, CY2013 | ONE OFF | | EUR | – 89 033,37 | 0,00 | – 89 033,37 | Cross Compliance | 2013 | Deficiencies in the scope of the controls of SMR2, SMR4, in the performance and report of animal welfare and in the control of parcels on-the-spot, CY2012 | ONE OFF | | EUR | – 316 430,95 | 0,00 | – 316 430,95 | Fruit and Vegetables — Operational Programmes | 2012 | Deficiency in key control with calculated financial impact — Cataluña | ONE OFF | | EUR | – 122 144,38 | 0,00 | – 122 144,38 | Fruit and Vegetables — Operational Programmes | 2013 | Deficiency in key control with calculated financial impact — Cataluña | ONE OFF | | EUR | – 122 144,38 | 0,00 | – 122 144,38 | Fruit and Vegetables — Operational Programmes | 2011 | Flat-rate aid payments for personnel costs | FLAT RATE | 5,00 % | EUR | – 97 958,68 | – 97 958,68 | 0,00 | Fruit and Vegetables — Operational Programmes | 2012 | Flat-rate aid payments for personnel costs | FLAT RATE | 5,00 % | EUR | – 112 555,18 | – 91 488,65 | – 21 066,53 | Decoupled Direct Aids | 2014 | Insufficient number of on-the-spot checks in claim year 2013 | ONE OFF | | EUR | – 5 707,30 | 0,00 | – 5 707,30 | Decoupled Direct Aids | 2014 | Insufficient number of on-the-spot checks in claim year 2013 for permanent pasture | ONE OFF | | EUR | – 82 097,33 | – 82 097,33 | 0,00 | Decoupled Direct Aids | 2014 | Lack of retroactivity analysis carried out in claim year 2013 in relation to the years 2010 to 2012 | ONE OFF | | EUR | – 12 884,58 | 0,00 | – 12 884,58 | Decoupled Direct Aids | 2014 | Lack of retroactivity analysis carried out in claim year 2013 in relation to the years 2010 to 2012 (related to permanent pasture) | ONE OFF | | EUR | – 19 298,48 | – 19 298,48 | 0,00 | Decoupled Direct Aids | 2014 | Lack of retroactivity analysis carried out in claim year 2014 in relation to the years 2011 to 2013 | ONE OFF | | EUR | – 9 603,76 | 0,00 | – 9 603,76 | Certification | 2012 | overshooting of global ceiling FY2012 | ONE OFF | | EUR | – 18 356 430,10 | – 287 742,17 | – 18 068 687,93 | Wine — Promotion on third country markets | 2014 | Performance of administrative checks, including cross-checks, covering all aid applications and payment claims (art. 59 of R.1306/2013 and art. 77 of R.555/2008) | FLAT RATE | 5,00 % | EUR | – 44 060,79 | 0,00 | – 44 060,79 | Wine — Promotion on third country markets | 2015 | Performance of administrative checks, including cross-checks, covering all aid applications and payment claims (art. 59 of R.1306/2013 and art. 77 of R.555/2008) | FLAT RATE | 5,00 % | EUR | – 19 149,42 | 0,00 | – 19 149,42 | Fruit and Vegetables — Operational Programmes | 2012 | Unduly recognised PO — Cataluña | ONE OFF | | EUR | – 1 054 948,10 | 0,00 | – 1 054 948,10 | Fruit and Vegetables — Operational Programmes | 2013 | Unduly recognised PO — Cataluña | ONE OFF | | EUR | – 1 139 900,05 | 0,00 | – 1 139 900,05 | Scrutiny of transactions | 2012 | weaknesses control system | FLAT RATE | 0,50 % | EUR | – 798 575,83 | – 35 460,70 | – 763 115,13 | Scrutiny of transactions | 2013 | weaknesses control system | FLAT RATE | 0,50 % | EUR | – 872 653,50 | 0,00 | – 872 653,50 | Fruit and Vegetables — Operational Programmes | 2012 | Weaknesses in a key control | FLAT RATE | 5,00 % | EUR | – 1 536 412,02 | – 158 849,53 | – 1 377 562,49 | Fruit and Vegetables — Operational Programmes | 2013 | Weaknesses in a key control | FLAT RATE | 5,00 % | EUR | – 2 943 353,24 | – 191 765,11 | – 2 751 588,13 | Fruit and Vegetables — Operational programmes incl withdrawals | 2014 | weaknesses in key control | FLAT RATE | 5,00 % | EUR | – 3 103 864,90 | – 135 618,25 | – 2 968 246,65 | Fruit and Vegetables — Operational Programmes | 2011 | Weakness in approval of programmes — Valencia | FLAT RATE | 5,00 % | EUR | – 27 829,89 | 0,00 | – 27 829,89 | Fruit and Vegetables — Operational Programmes | 2012 | Weakness in approval of programmes — Valencia | FLAT RATE | 5,00 % | EUR | – 20 026,86 | – 20 026,86 | 0,00 | Fruit and Vegetables — Operational Programmes | 2013 | Weakness in approval of programmes — Valencia | FLAT RATE | 5,00 % | EUR | – 27 546,54 | – 27 546,54 | 0,00 | Scrutiny of transactions | 2011 | weakness in control system | FLAT RATE | 0,50 % | EUR | – 587 025,35 | – 93 858,22 | – 493 167,13 | | | | | Total ES: | EUR | – 32 318 685,08 | – 1 268 684,92 | – 31 050 000,16 Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact FR | Milk — Schoolmilk | 2013 | incomplete administrative controls | FLAT RATE | 3,78 % | EUR | – 237 587,74 | 0,00 | – 237 587,74 | Milk — Schoolmilk | 2014 | incomplete administrative controls | FLAT RATE | 3,78 % | EUR | – 437 243,59 | 0,00 | – 437 243,59 | Certification | 2013 | late payments | ONE OFF | | EUR | – 646 948,97 | 0,00 | – 646 948,97 | Certification | 2012 | management weaknesses | ONE OFF | | EUR | – 109 959,83 | 0,00 | – 109 959,83 | Certification | 2013 | management weaknesses in the FY2013 | ONE OFF | | EUR | – 137 612,96 | 0,00 | – 137 612,96 | Milk — Schoolmilk | 2014 | non-application of payment reduction for late submission | ONE OFF | | EUR | – 1 281 052,48 | – 374 599,36 | – 906 453,12 | Milk — Schoolmilk | 2015 | non-application of payment reduction for late submission | ONE OFF | | EUR | – 846 946,00 | 0,00 | – 846 946,00 | Export refunds — other | 2011 | Severe weaknesses in checks on the sound, fair and marketable quality of exported poultry benefiting from export refunds | EXTRAPOLATED | 94,00 % | EUR | – 11 000 810,21 | 0,00 | – 11 000 810,21 | Export refunds — other | 2012 | Severe weaknesses in checks on the sound, fair and marketable quality of exported poultry benefiting from export refunds | EXTRAPOLATED | 94,00 % | EUR | – 52 202 377,67 | 0,00 | – 52 202 377,67 | Export refunds — other | 2013 | Severe weaknesses in checks on the sound, fair and marketable quality of exported poultry benefiting from export refunds | EXTRAPOLATED | 94,00 % | EUR | – 27 340 769,48 | 0,00 | – 27 340 769,48 | Export refunds — other | 2011 | Severe weaknesses in checks on the sound, fair and marketable quality of exported poultry benefiting from export refunds | EXTRAPOLATED | 83,33 % | EUR | – 3 507 120,69 | 0,00 | – 3 507 120,69 | Export refunds — other | 2012 | Severe weaknesses in checks on the sound, fair and marketable quality of exported poultry benefiting from export refunds | EXTRAPOLATED | 83,33 % | EUR | – 16 247 139,77 | 0,00 | – 16 247 139,77 | Export refunds — other | 2013 | Severe weaknesses in checks on the sound, fair and marketable quality of exported poultry benefiting from export refunds | EXTRAPOLATED | 83,33 % | EUR | – 10 103 631,00 | 0,00 | – 10 103 631,00 | Export Refunds (2014+) | 2014 | Severe weaknesses in checks on the sound, fair and marketable quality of exported poultry benefiting from export refunds | EXTRAPOLATED | 83,33 % | EUR | – 415 472,21 | 0,00 | – 415 472,21 | Export Refunds (2014+) | 2014 | Severe weaknesses in checks on the sound, fair and marketable quality of exported poultry benefiting from export refunds | EXTRAPOLATED | 94,00 % | EUR | – 83 895,58 | 0,00 | – 83 895,58 | | | | | Total FR: | EUR | – 124 598 568,18 | – 374 599,36 | – 124 223 968,82 Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact GR | Cross Compliance | 2014 | Leniency of the sanctioning system, CY2013 | ONE OFF | | EUR | – 149 585,87 | 0,00 | – 149 585,87 | Cross Compliance | 2015 | Leniency of the sanctioning system, CY2014 | ONE OFF | | EUR | – 161 979,04 | 0,00 | – 161 979,04 | Cross Compliance | 2013 | Weakness in risk analysis, MRFPP and SMR1, CY2012 | FLAT RATE | 2,00 % | EUR | – 589 334,72 | 0,00 | – 589 334,72 | Cross Compliance | 2014 | Weakness in risk analysis, MRFPP and SMR1, CY2012 | FLAT RATE | 2,00 % | EUR | 5 986,07 | 0,00 | 5 986,07 | | | | | Total GR: | EUR | – 894 913,56 | 0,00 | – 894 913,56 Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact IT | Irregularities | 2009 | Case 2008000093: Delays in the recovery proceedings and negligence attributable to the Member State | ONE OFF | | EUR | – 541 621,44 | 0,00 | – 541 621,44 | Irregularities | 2009 | Case 3099: Delays in the recovery proceedings and negligence attributable to the Member State | ONE OFF | | EUR | – 1 008 606,28 | 0,00 | – 1 008 606,28 | Irregularities | 2009 | Case 3133: Delays in the recovery proceedings and negligence attributable to the Member State | ONE OFF | | EUR | – 539 514,05 | 0,00 | – 539 514,05 | Irregularities | 2010 | Case 3690: Delays in the recovery proceedings and negligence attributable to the Member State | ONE OFF | | EUR | – 1 378 239,16 | 0,00 | – 1 378 239,16 | Irregularities | 2009 | Case 8002: Delays in the recovery proceedings and negligence attributable to the Member State | ONE OFF | | EUR | – 2 673 871,96 | 0,00 | – 2 673 871,96 | Irregularities | 2012 | Case 8194&8558: Negligence attributable to the Member State in the recovery proceedings | ONE OFF | | EUR | – 1 809 767,13 | 0,00 | – 1 809 767,13 | Irregularities | 2009 | Case 8522: Delays in the recovery proceedings and negligence attributable to the Member State | ONE OFF | | EUR | – 739 489,65 | 0,00 | – 739 489,65 | Irregularities | 2012 | Case 8802: Delays in the recovery proceedings | ONE OFF | | EUR | – 10 298,68 | 0,00 | – 10 298,68 | Irregularities | 2009 | Case 9117: Delays in the recovery proceedings | ONE OFF | | EUR | – 585 884,28 | 0,00 | – 585 884,28 | Irregularities | 2012 | Case 9172: Delays in the recovery proceedings and negligence attributable to the Member State | ONE OFF | | EUR | – 743 929,98 | 0,00 | – 743 929,98 | Irregularities | 2010 | Case 9298: Delays in the recovery proceedings and negligence attributable to the Member State | ONE OFF | | EUR | – 152 704,50 | 0,00 | – 152 704,50 | Irregularities | 2012 | Case OLAF OF/2010/0942: Negligence in the recovery proceedings attributable to the Member State | ONE OFF | | EUR | – 101 410,87 | 0,00 | – 101 410,87 | Irregularities | 2009 | Cases 11353, 11354, 11355, 14982: negligence attributable to the Member State in the recovery proceedings | ONE OFF | | EUR | – 9 201 609,04 | 0,00 | – 9 201 609,04 | Irregularities | 2012 | Cases 3108, 3109: Delays in the recovery proceedings | ONE OFF | | EUR | – 1 541 365,89 | 0,00 | – 1 541 365,89 | Irregularities | 2012 | Cases 8155 and 8187: Delays in the recovery proceedings and negligence attributable to the Member State | ONE OFF | | EUR | – 1 694 447,20 | 0,00 | – 1 694 447,20 | Irregularities | 2012 | Cases 8316 and 8859: Delays in the recovery proceedings and negligence attributable to the Member State | ONE OFF | | EUR | – 6 812 811,90 | 0,00 | – 6 812 811,90 | Irregularities | 2012 | Cases 8433, 8434, 8435: Delays in the recovery proceedings | ONE OFF | | EUR | – 8 321 237,00 | 0,00 | – 8 321 237,00 | Irregularities | 2012 | Cases corrected or declared irrecoverable between FY2010 and FY2013: correction on the basis of the negligence in recovery proceedings demonstrated in the management of individual files | FLAT RATE | 100,00 % | EUR | – 37 925 444,68 | 0,00 | – 37 925 444,68 | Certification | 2011 | correction for the B account- Court seizures | ONE OFF | | EUR | – 45 285,89 | 0,00 | – 45 285,89 | Certification | 2011 | correction for the B-account: late payments | ONE OFF | | EUR | – 493 670,22 | 0,00 | – 493 670,22 | Irregularities | 2009 | Erroneous classification of case as with judiciary proceedings ongoing, and amount thereby escaping the application of the 50/50 rule | ONE OFF | | EUR | – 1 106,60 | 0,00 | – 1 106,60 | Certification | 2007 | EU debts recorded as National debts | ONE OFF | | EUR | – 17 196,50 | 0,00 | – 17 196,50 | Certification | 2008 | EU debts recorded as National debts | ONE OFF | | EUR | – 364 988,16 | 0,00 | – 364 988,16 | Certification | 2009 | EU debts recorded as National debts | ONE OFF | | EUR | – 31 531,16 | 0,00 | – 31 531,16 | Certification | 2010 | EU debts recorded as National debts | ONE OFF | | EUR | – 99 765,05 | 0,00 | – 99 765,05 | Certification | 2011 | EU debts recorded as National debts | ONE OFF | | EUR | – 91 996,91 | 0,00 | – 91 996,91 | Cross Compliance | 2013 | Leniency of the sanctioning system in animal area, CY2012 | ONE OFF | | EUR | – 92 510,77 | 0,00 | – 92 510,77 | Cross Compliance | 2015 | Limited access to veterinarian control reports, CY2014 | FLAT RATE | 2,00 % | EUR | – 1 148 562,11 | 0,00 | – 1 148 562,11 | Certification | 2007 | Negligence in the management of recoveries and other debts | ONE OFF | | EUR | – 4 491 218,51 | 0,00 | – 4 491 218,51 | Certification | 2008 | Negligence in the management of recoveries and other debts | ONE OFF | | EUR | – 95 324 148,63 | 0,00 | – 95 324 148,63 | Certification | 2009 | Negligence in the management of recoveries and other debts | ONE OFF | | EUR | – 8 235 009,37 | 0,00 | – 8 235 009,37 | Certification | 2010 | Negligence in the management of recoveries and other debts | ONE OFF | | EUR | – 26 055 691,76 | 0,00 | – 26 055 691,76 | Certification | 2011 | Negligence in the management of recoveries and other debts | ONE OFF | | EUR | – 24 026 882,28 | 0,00 | – 24 026 882,28 | Cross Compliance | 2014 | No check for one GAEC and partial check of two SMRs, Farmer without animals, CY2013 | FLAT RATE | 2,00 % | EUR | – 449 776,89 | 0,00 | – 449 776,89 | Irregularities | 2011 | OLAF CASE OF/2007/0889: Irregularity outcome of the negligence of the Member State authorities | ONE OFF | | EUR | – 13 189 041,35 | 0,00 | – 13 189 041,35 | Cross Compliance | 2014 | Partial control of two requirements, use of sectoral check without require assurance, farmers with animals, CY2013 | FLAT RATE | 5,00 % | EUR | – 237 679,39 | 0,00 | – 237 679,39 | Cross Compliance | 2015 | Partial control of two requirements, use of sectoral check without require assurance, farmers with animals, CY2014 | FLAT RATE | 5,00 % | EUR | – 240 761,35 | 0,00 | – 240 761,35 | Cross Compliance | 2016 | Partial control of two requirements, use of sectoral check without require assurance, farmers with animals, CY2015 | FLAT RATE | 5,00 % | EUR | – 199 521,76 | 0,00 | – 199 521,76 | Cross Compliance | 2013 | SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2012 | ONE OFF | | EUR | – 3 323 958,59 | – 160,12 | – 3 323 798,47 | Cross Compliance | 2014 | SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2012 | ONE OFF | | EUR | – 7 033,28 | 0,00 | – 7 033,28 | Cross Compliance | 2015 | SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2012 | FLAT RATE | 2,00 % | EUR | – 186,77 | 0,00 | – 186,77 | Cross Compliance | 2014 | SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2013 | ONE OFF | | EUR | – 3 271 891,50 | 0,00 | – 3 271 891,50 | Cross Compliance | 2015 | SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2013 | FLAT RATE | 2,00 % | EUR | – 10 760,16 | 0,00 | – 10 760,16 | | | | | Total IT: | EUR | – 257 232 428,65 | – 160,12 | – 257 232 268,53 Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact PT | Fruit and Vegetables — Operational Programmes | 2012 | Checks on the POs' respect of recognition criteria by the regional offices (DRAPs): aid unduly paid to PO ‘X’ | ONE OFF | | EUR | – 175 573,68 | 0,00 | – 175 573,68 | Fruit and Vegetables — Operational Programmes | 2013 | Checks on the POs' respect of recognition criteria by the regional offices (DRAPs): aid unduly paid to PO ‘X’ | ONE OFF | | EUR | – 252 204,60 | 0,00 | – 252 204,60 | Fruit and Vegetables — Operational Programmes | 2012 | Checks on the POs' respect of recognition criteria by the regional offices (DRAPs): weaknesses in the control system FY2012 and 2013 | FLAT RATE | 5,00 % | EUR | – 244 696,30 | – 8 778,69 | – 235 917,61 | Fruit and Vegetables — Operational Programmes | 2013 | Checks on the POs' respect of recognition criteria by the regional offices (DRAPs): weaknesses in the control system FY2012 and 2013 | FLAT RATE | 5,00 % | EUR | – 366 164,35 | – 12 610,23 | – 353 554,12 | Fruit and Vegetables — Operational programmes incl withdrawals | 2014 | Checks on the POs' respect of recognition criteria by the regional offices (DRAPs): weaknesses in the control system — FY2014 and FY2015 | FLAT RATE | 5,00 % | EUR | – 2 631,15 | 0,00 | – 2 631,15 | Fruit and Vegetables — Operational programmes incl withdrawals | 2015 | Checks on the POs' respect of recognition criteria by the regional offices (DRAPs): weaknesses in the control system — FY2014 and FY2015 | FLAT RATE | 5,00 % | EUR | – 8 500,96 | 0,00 | – 8 500,96 | Certification | 2011 | non-respect of payment deadlines | ONE OFF | | EUR | – 1 995 329,97 | – 1 995 329,97 | 0,00 | Certification | 2011 | overshooting of ceiling | ONE OFF | | EUR | – 112 617,66 | – 112 617,66 | 0,00 | Clearance of Accounts — Financial Clearance | 2012 | overshooting of ceiling | ONE OFF | | EUR | – 981 955,95 | – 981 955,95 | 0,00 | Clearance of Accounts — Financial Clearance | 2012 | overshooting of ceiling — in addition, still to be deduced | ONE OFF | | EUR | – 584 114,93 | 0,00 | – 584 114,93 | | | | | Total PT: | EUR | – 4 723 789,55 | – 3 111 292,50 | – 1 612 497,05 Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact RO | Irregularities | 2012 | Known error resulting from the substantive testing on Annex III A | ONE OFF | | EUR | – 18 439,35 | 0,00 | – 18 439,35 | Fruit and Vegetables — Pre-recognised Producer Groups | 2013 | PG: maintenance of recognition and Recognition Plans. FY 2013&2014 | FLAT RATE | 10,00 % | EUR | – 778 261,88 | 0,00 | – 778 261,88 | Fruit and Vegetables — Pre-recognised Producer Groups | 2014 | PG: maintenance of recognition and Recognition Plans. FY 2013&2014 | FLAT RATE | 10,00 % | EUR | – 589 910,80 | 0,00 | – 589 910,80 | Fruit and Vegetables — Pre-recognised Producer Groups | 2015 | PG: maintenance of recognition and Recognition Plans. FY 2013&2014 | FLAT RATE | 10,00 % | EUR | – 346 636,03 | 0,00 | – 346 636,03 | Fruit and Vegetables — Operational Programmes | 2013 | PO: Checks on aid claims — Eligibility of Expenditure FY 2013 | FLAT RATE | 5,00 % | EUR | – 20 646,29 | 0,00 | – 20 646,29 | Fruit and Vegetables — Operational programmes incl withdrawals | 2014 | PO Checks on aid claims — Eligibility of Expenditure FY 2014 | FLAT RATE | 5,00 % | EUR | – 30 663,30 | 0,00 | – 30 663,30 | Fruit and Vegetables — Operational programmes incl withdrawals | 2015 | PO Checks on aid claims — Eligibility of Expenditure FY 2015 | FLAT RATE | 5,00 % | EUR | – 47 987,50 | 0,00 | – 47 987,50 | | | | | Total RO: | EUR | – 1 832 545,15 | 0,00 | – 1 832 545,15 Currency | Amount | Deductions | Financial Impact ---|---|---|--- EUR | – 427 851 592,99 | – 5 439 685,84 | – 422 411 907,15 Budget Item: 6711 Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact ---|---|---|---|---|---|---|---|---|--- AT | Rural Development EAFRD (2014-2020) measures subject to IACS | 2015 | measure 214: implementation of an appropriate sanction system | FLAT RATE | 5,00 % | EUR | – 5 958,97 | 0,00 | – 5 958,97 | Rural Development EAFRD (2014-2020) measures subject to IACS | 2015 | measure 214 ‘Organic Farming’ — Adequate supervision procedure | EXTRAPOLATED | 0,21 % | EUR | – 101 920,89 | 0,00 | – 101 920,89 | | | | | Total AT: | EUR | – 107 879,86 | 0,00 | – 107 879,86 Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact BG | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2010 | 5 % flat rate correction for deficiencies in OTSC, verification of public procurement, the reasonableness of costs and ineligible expenditure | FLAT RATE | 5,00 % | EUR | – 2 793 872,47 | – 2 793 872,47 | 0,00 | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2011 | 5 % flat rate correction for deficiencies in OTSC, verification of public procurement, the reasonableness of costs and ineligible expenditure | FLAT RATE | 5,00 % | EUR | – 1 074 263,60 | – 1 074 263,60 | 0,00 | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2012 | 5 % flat rate correction for deficiencies in OTSC, verification of public procurement, the reasonableness of costs and ineligible expenditure | FLAT RATE | 5,00 % | EUR | – 780 941,24 | – 780 941,24 | 0,00 | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2013 | 5 % flat rate correction for deficiencies in OTSC, verification of public procurement, the reasonableness of costs and ineligible expenditure | FLAT RATE | 5,00 % | EUR | – 1 637 751,75 | 0,00 | – 1 637 751,75 | Rural Development EAFRD Investment — public beneficiaries | 2014 | 5 % flat rate correction for deficiencies in OTSC, verification of public procurement, the reasonableness of costs and ineligible expenditure | FLAT RATE | 5,00 % | EUR | – 1 690 283,33 | 0,00 | – 1 690 283,33 | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2010 | Adjustment due to national authorities withdrawing previous corrected amounts | ONE OFF | | EUR | 259 643,71 | 0,00 | 259 643,71 | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2011 | Adjustment due to national authorities withdrawing previous corrected amounts | ONE OFF | | EUR | 107 839,98 | 0,00 | 107 839,98 | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2012 | Adjustment due to national authorities withdrawing previous corrected amounts | ONE OFF | | EUR | 51 063,74 | 0,00 | 51 063,74 | Cross Compliance | 2013 | Deficiencies in the scope, extent and quality of OTSC and reporting for SMR7 and 8, application of tolerances, CY2012 | FLAT RATE | 3,00 % | EUR | – 27 147,64 | 0,00 | – 27 147,64 | Cross Compliance | 2014 | Deficiencies in the scope, extent and quality of OTSC and reporting for SMR7 and 8, application of tolerances, CY2013 | FLAT RATE | 6,00 % | EUR | – 105 957,72 | 0,00 | – 105 957,72 | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2010 | Extrapolated 9 % correction-weaknesses concerning the reasonableness of costs and ineligible expenditure | EXTRAPOLATED | 9,00 % | EUR | – 4 183 858,87 | – 418 385,89 | – 3 765 472,98 | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2011 | Extrapolated 9 % correction-weaknesses concerning the reasonableness of costs and ineligible expenditure | EXTRAPOLATED | 9,00 % | EUR | – 896 213,65 | – 89 621,36 | – 806 592,29 | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2012 | Extrapolated 9 % correction-weaknesses concerning the reasonableness of costs and ineligible expenditure | EXTRAPOLATED | 9,00 % | EUR | – 556 147,52 | – 55 614,76 | – 500 532,76 | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2013 | Extrapolated 9 % correction-weaknesses concerning the reasonableness of costs and ineligible expenditure | EXTRAPOLATED | 9,00 % | EUR | – 2 893 246,02 | 0,00 | – 2 893 246,02 | Cross Compliance | 2015 | Failure to achieve the mandatory control rate for SMR7 and 8, weakness in the increase of the control rate, CY2014 | FLAT RATE | 10,00 % | EUR | – 350 314,96 | 0,00 | – 350 314,96 | | | | | Total BG: | EUR | – 16 571 451,34 | – 5 212 699,32 | – 11 358 752,02 Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact DE | Rural Development EAFRD Investment — public beneficiaries | 2014 | Financial errors in public procurements audited | ONE OFF | | EUR | – 351 787,61 | – 349 181,08 | – 2 606,53 | Rural Development EAFRD (2014-2020) Investment — public beneficiaries | 2015 | Financial errors in public procurements audited | ONE OFF | | EUR | – 159 761,90 | 0,00 | – 159 761,90 | Certification | 2015 | Financial errors in the EAFRD population | ONE OFF | | EUR | – 511 727,53 | 0,00 | – 511 727,53 | | | | | Total DE: | EUR | – 1 023 277,04 | – 349 181,08 | – 674 095,96 Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact ES | Cross Compliance | 2013 | Deficiencies in the scope and quality of OTSC — Deficient reporting of OTSC — Late performance of OTSC — Deficient risk analysis — Pillar II — CY 2013 | FLAT RATE | 2,00 % | EUR | 2,40 | 0,00 | 2,40 | Cross Compliance | 2014 | Deficiencies in the scope and quality of OTSC — Deficient reporting of OTSC — Late performance of OTSC — Deficient risk analysis — Pillar II — CY 2013 | FLAT RATE | 2,00 % | EUR | – 2 272,97 | 0,00 | – 2 272,97 | Cross Compliance | 2014 | Deficiencies in the scope and quality of OTSC — Deficient reporting of OTSC — Late performance of OTSC — Pillar II — CY 2014 | FLAT RATE | 2,00 % | EUR | 1,06 | 0,00 | 1,06 | Cross Compliance | 2015 | Deficiencies in the scope and quality of OTSC — Deficient reporting of OTSC — Late performance of OTSC — Pillar II — CY 2014 | FLAT RATE | 2,00 % | EUR | – 2 493,06 | 0,00 | – 2 493,06 | Cross Compliance | 2013 | Deficiencies in the scope and quality of OTSC — Late performance of OTSC — Deficient sampling of parcels for OTSC — Deficient risk analysis — Pillar II — CY 2012 | FLAT RATE | 2,00 % | EUR | – 180,81 | 0,00 | – 180,81 | Certification | 2013 | Material error in EAFRD accounts | ONE OFF | | EUR | – 903 456,80 | – 17 985,15 | – 885 471,65 | | | | | Total ES: | EUR | – 908 400,18 | – 17 985,15 | – 890 415,03 Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact FR | Rural Development EAFRD Investment — private beneficiaries | 2014 | Deficiencies in the verification of the reasonableness of the costs and of the payment claims Measures 121 and 123 | FLAT RATE | 5,00 % | EUR | – 4 980 641,31 | – 41 685,40 | – 4 938 955,91 | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2013 | Deficiencies in the verification of the reasonableness of the costs and of the payment claims Measures 121 and 123 | FLAT RATE | 5,00 % | EUR | – 396 917,70 | 0,00 | – 396 917,70 | Rural Development EAFRD (2014-2020) Investment — private beneficiaries | 2015 | Deficiencies in the verification of the reasonableness of the costs and of the payment claims of Measures 121 and 123 | FLAT RATE | 5,00 % | EUR | – 4 482 936,52 | 0,00 | – 4 482 936,52 | Rural Development EAFRD (2014-2020) Investment — private beneficiaries | 2016 | Deficiencies in the verification of the reasonableness of the costs and of the payment claims of Measures 121 and 123 | FLAT RATE | 5,00 % | EUR | – 1 595 408,44 | 0,00 | – 1 595 408,44 | Rural Development EAFRD (2014-2020) Investment — private beneficiaries | 2015 | Deficiency in the verification of reasonableness of the costs: correction with recurrence for Measures 121C4 and 123A | FLAT RATE | 10,00 % | EUR | – 3 184 129,20 | – 1 592 064,61 | – 1 592 064,59 | Rural Development EAFRD (2014-2020) Investment — private beneficiaries | 2016 | Deficiency in the verification of reasonableness of the costs: correction with recurrence for Measures 121C4 and 123A | FLAT RATE | 10,00 % | EUR | – 1 279 291,51 | – 639 645,75 | – 639 645,76 | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2013 | Deficiency in the verification of reasonableness of the costs: correction with recurrence for Measures 121C4 and 123A | FLAT RATE | 10,00 % | EUR | – 344 907,12 | – 171 577,47 | – 173 329,65 | Rural Development EAFRD Investment — private beneficiaries | 2014 | Deficiency in the verification of reasonableness of the costs: correction with recurrence for Measures 121C4 and 123A | FLAT RATE | 10,00 % | EUR | – 2 802 935,54 | – 1 404 390,37 | – 1 398 545,17 | Rural Development EAFRD Investment — public beneficiaries | 2014 | Exclusion of ineligible expenditure M321 | ONE OFF | | EUR | – 68 062,01 | 0,00 | – 68 062,01 | Certification | 2012 | management weaknesses | ONE OFF | | EUR | – 16 845 764,04 | 0,00 | – 16 845 764,04 | Certification | 2013 | management weaknesses in the FY2013 | ONE OFF | | EUR | – 10 359 335,40 | 0,00 | – 10 359 335,40 | | | | | Total FR: | EUR | – 46 340 328,79 | – 3 849 363,60 | – 42 490 965,19 Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact GB | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2014 | measure 214 — FY2014: weaknesses in the control system for livestock density (both administrative and on the spot) | FLAT RATE | 5,00 % | EUR | – 538 979,08 | 0,00 | – 538 979,08 | Rural Development EAFRD (2014-2020) measures subject to IACS | 2015 | measure 214 — FY2015: weaknesses in the control system for livestock density (both administrative and on the spot) | FLAT RATE | 5,00 % | EUR | – 543 702,51 | 0,00 | – 543 702,51 | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2014 | measure 221 — FY2014: weaknesses in the check of eligibility criteria | ONE OFF | | EUR | – 12 204,00 | 0,00 | – 12 204,00 | Rural Development EAFRD (2014-2020) forestry measures | 2015 | measure 221 — FY2015: weaknesses in the check of eligibility criteria | ONE OFF | | EUR | – 12 204,00 | 0,00 | – 12 204,00 | Rural Development EAFRD LEADER | 2014 | One deficient key control and one absent ancillary control | FLAT RATE | 5,00 % | EUR | – 602 585,37 | 0,00 | – 602 585,37 | Rural Development EAFRD LEADER | 2015 | One deficient key control and one absent ancillary control | FLAT RATE | 5,00 % | EUR | 4 026,71 | 0,00 | 4 026,71 | Rural Development EAFRD LEADER | 2016 | One deficient key control and one absent ancillary control | FLAT RATE | 5,00 % | EUR | 368,09 | 0,00 | 368,09 | | | | | Total GB: | EUR | – 1 705 280,16 | 0,00 | – 1 705 280,16 Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact GR | Cross Compliance | 2013 | Weakness in risk analysis, MRFPP and SMR1, CY2012 | FLAT RATE | 2,00 % | EUR | – 229 711,85 | 0,00 | – 229 711,85 | Cross Compliance | 2014 | Weakness in risk analysis, MRFPP and SMR1, CY2012 | FLAT RATE | 2,00 % | EUR | – 57 428,76 | 0,00 | – 57 428,76 | | | | | Total GR: | EUR | – 287 140,61 | 0,00 | – 287 140,61 Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact IT | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2013 | Deficiencies in key control: ‘Appropriate evaluation of the reasonableness of costs using a suitable evaluation system’related to the General costs | ONE OFF | | EUR | – 26 409,49 | 0,00 | – 26 409,49 | Rural Development EAFRD Investment — private beneficiaries | 2014 | Deficiencies in key control: ‘Appropriate evaluation of the reasonableness of costs using a suitable evaluation system’related to the General costs | ONE OFF | | EUR | – 45 475,98 | 0,00 | – 45 475,98 | Rural Development EAFRD (2014-2020) Risk management | 2015 | Deficiencies in key control:

‘Appropriate evaluation of the reasonableness of costs using a suitable evaluation system’related to the General costs | ONE OFF | | EUR | – 133 118,88 | 0,00 | – 133 118,88 | Cross Compliance | 2013 | Leniency of the sanctioning system in animal area, CY2012 | ONE OFF | | EUR | – 7 112,87 | 0,00 | – 7 112,87 | Cross Compliance | 2015 | Limited access to veterinarian control reports, CY2014 | FLAT RATE | 2,00 % | EUR | – 175 426,91 | 0,00 | – 175 426,91 | Cross Compliance | 2014 | No check for one GAEC and partial check of two SMRs, Farmer without animals, CY2013 | FLAT RATE | 2,00 % | EUR | – 39 153,87 | 0,00 | – 39 153,87 | Cross Compliance | 2014 | Partial control of two requirements, use of sectoral check without require assurance, farmers with animals, CY2013 | FLAT RATE | 5,00 % | EUR | – 61 526,63 | 0,00 | – 61 526,63 | Cross Compliance | 2015 | Partial control of two requirements, use of sectoral check without require assurance, farmers with animals, CY2014 | FLAT RATE | 5,00 % | EUR | – 78 725,47 | 0,00 | – 78 725,47 | Cross Compliance | 2013 | SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2012 | ONE OFF | | EUR | – 280 745,26 | – 41,98 | – 280 703,28 | Cross Compliance | 2014 | SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2012 | ONE OFF | | EUR | – 97 287,65 | 0,00 | – 97 287,65 | Cross Compliance | 2015 | SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2012 | FLAT RATE | 2,00 % | EUR | – 13 600,21 | 0,00 | – 13 600,21 | Cross Compliance | 2014 | SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2013 | ONE OFF | | EUR | – 203 367,80 | 0,00 | – 203 367,80 | Cross Compliance | 2015 | SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2013 | FLAT RATE | 2,00 % | EUR | – 27 839,23 | 0,00 | – 27 839,23 | Rural Development EAFRD (2014-2020) measures subject to IACS | 2015 | Two agri-environmental sub-measures(214): Inappropriate follow-up of the results of cross-checks in all appropriate cases with data from the IACS. | FLAT RATE | 3,00 % | EUR | – 148 200,00 | 0,00 | – 148 200,00 | | | | | Total IT: | EUR | – 1 337 990,25 | – 41,98 | – 1 337 948,27 Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact LT | Rural Development EAFRD Axis 4 LEADER (2007-2013) | 2013 | Deficiencies in key controls: 1) Quality of on-the-spot checks; 2) Evaluation of reasonableness of costs at application stage; 3) Eligibility of costs of the operation (in-kind contributions) | FLAT RATE | 5,00 % | EUR | – 1 288 795,90 | 0,00 | – 1 288 795,90 | Rural Development EAFRD Axis 4 LEADER (2007-2013) | 2014 | Deficiencies in key controls: 1) Quality of on-the-spot checks; 2) Evaluation of reasonableness of costs at application stage; 3) Eligibility of costs of the operation (in-kind contributions) | FLAT RATE | 5,00 % | EUR | – 1 530 512,90 | 0,00 | – 1 530 512,90 | Rural Development EAFRD Axis 4 LEADER (2007-2013) | 2015 | Deficiencies in key controls: 1) Quality of on-the-spot checks; 2) Evaluation of reasonableness of costs at application stage; 3) Eligibility of costs of the operation (in-kind contributions) | FLAT RATE | 5,00 % | EUR | – 926 149,21 | 0,00 | – 926 149,21 | Rural Development EAFRD LEADER | 2016 | Deficiencies in key controls: 1) Quality of on-the-spot checks 2) Evaluation of reasonableness of costs at application stage 3) Eligibility of costs of the operation (in-kind contributions). Correction period: 16.10.2015-31.12.2015. | FLAT RATE | 5,00 % | EUR | – 462 436,92 | 0,00 | – 462 436,92 | | | | | Total LT: | EUR | – 4 207 894,93 | 0,00 | – 4 207 894,93 Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact LU | Clearance of accounts — Conformity Clearance | 2010 | Non respect of the eligibility criteria | ONE OFF | 0,00 % | EUR | – 1 469 939,00 | 0,00 | – 1 469 939,00 | | | | | Total LU: | EUR | – 1 469 939,00 | 0,00 | – 1 469 939,00 Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact MT | Certification | 2015 | Clearance of accounts FY2015 | ONE OFF | | EUR | – 131 903,31 | 0,00 | – 131 903,31 | | | | | Total MT: | EUR | – 131 903,31 | 0,00 | – 131 903,31 Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact NL | Rural Development EAFRD Axis 4 LEADER (2007-2013) | 2014 | deficiencies in key and ancillary controls | FLAT RATE | 5,00 % | EUR | – 217 083,50 | 0,00 | – 217 083,50 | Rural Development EAFRD Axis 4 LEADER (2007-2013) | 2014 | deficiencies in key and ancillary controls | FLAT RATE | 7,00 % | EUR | – 89 804,68 | 0,00 | – 89 804,68 | Rural Development EAFRD Axis 4 LEADER (2007-2013) | 2015 | deficiencies in key and ancillary controls | FLAT RATE | 7,00 % | EUR | – 314 873,64 | 0,00 | – 314 873,64 | Rural Development EAFRD LEADER | 2016 | deficiencies in key and ancillary controls | FLAT RATE | 7,00 % | EUR | – 216 895,65 | 0,00 | – 216 895,65 | | | | | Total NL: | EUR | – 838 657,47 | 0,00 | – 838 657,47 Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact RO | Rural Development EAFRD Investment — private beneficiaries | 2015 | Controls on artificial conditions | FLAT RATE | 5,00 % | EUR | – 949 386,13 | 0,00 | – 949 386,13 | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2013 | Eligibility of the beneficiary — skills verification and Controls on artificial conditions | FLAT RATE | 5,00 % | EUR | – 2 661 268,10 | 0,00 | – 2 661 268,10 | Rural Development EAFRD Investment — private beneficiaries | 2014 | Eligibility of the beneficiary — skills verification and Controls on artificial conditions | FLAT RATE | 5,00 % | EUR | – 648 249,31 | 0,00 | – 648 249,31 | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2012 | Eligibility of the costs — respect of ceilings/aid intensity | ONE OFF | | EUR | – 1 478 707,10 | – 73 935,36 | – 1 404 771,74 | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2013 | Eligibility of the costs — respect of ceilings/aid intensity | ONE OFF | | EUR | – 1 335 193,08 | 0,00 | – 1 335 193,08 | Rural Development EAFRD Investment — private beneficiaries | 2014 | Eligibility of the costs — respect of ceilings/aid intensity | ONE OFF | | EUR | – 1 041 006,91 | 0,00 | – 1 041 006,91 | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2010 | Execution of overlapping amount | ONE OFF | | EUR | 0,00 | 5 907,74 | – 5 907,74 | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2011 | Execution of overlapping amount | FLAT RATE | 2,00 % | EUR | 0,00 | 2 731 143,60 | – 2 731 143,60 | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2011 | Execution of overlapping amount | ONE OFF | | EUR | 0,00 | 53 937,77 | – 53 937,77 | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2012 | Execution of overlapping amount | ONE OFF | | EUR | 0,00 | 15 400,00 | – 15 400,00 | Certification | 2012 | MLE for the EAFRD IACS population | ONE OFF | | EUR | – 4 212 281,45 | – 83 053,09 | – 4 129 228,36 | Certification | 2012 | MLE for the EAFRD Non IACS population | ONE OFF | | EUR | – 8 565 856,43 | – 852 487,19 | – 7 713 369,24 | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2013 | Procurement- reasonableness of the costs check weaknesses | FLAT RATE | 2,00 % | EUR | – 508 630,52 | 0,00 | – 508 630,52 | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2013 | Procurement- reasonableness of the costs check weaknesses | FLAT RATE | 10,00 % | EUR | – 1 533 681,75 | 0,00 | – 1 533 681,75 | Rural Development EAFRD Investment — private beneficiaries | 2014 | Procurement- reasonableness of the costs check weaknesses | FLAT RATE | 2,00 % | EUR | – 220 258,09 | 0,00 | – 220 258,09 | Rural Development EAFRD Investment — private beneficiaries | 2014 | Procurement- reasonableness of the costs check weaknesses | FLAT RATE | 10,00 % | EUR | – 511 227,25 | 0,00 | – 511 227,25 | | | | | Total RO: | EUR | – 23 665 746,12 | 1 796 913,47 | – 25 462 659,59 Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact SK | Certification | 2015 | Known error in the EAFRD Non-IACS population | ONE OFF | | EUR | – 204 053,34 | 0,00 | – 204 053,34 | | | | | Total SK: | EUR | – 204 053,34 | 0,00 | – 204 053,34 Currency | Amount | Deductions | Financial Impact ---|---|---|--- EUR | – 98 799 942,40 | – 7 632 357,66 | – 91 167 584,74 * * *