
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 Kingdom of Denmark, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Cyprus, the Republic of Lithuania, the Kingdom of the Netherlands, the Republic of Poland, Romania, the Republic of Slovenia, the Slovak Republic and the United Kingdom of Great Britain and Northern Ireland.
Done at Brussels, 16 June 2020.
For the Commission
Janusz WOJCIECHOWSKI
Member of the Commission
ANNEX

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact
DE Rural Development EAFRD Risk management 2016 Reimbursement linked to FC published in ad hoc decision 62 ONE OFF  EUR 150 000,0 0,00 150 000,0
     Total DE: EUR 150 000,0 0,00 150 000,0
         


Currency Amount Deductions Financial Impact
EUR 150 000,0 0,00 150 000,0


Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact
CZ Rural Development EAFRD measures subject to IACS 2017 Reimbursement following judgment in case T-509/18 FLAT RATE 5,00% EUR 144 617,1 0,00 144 617,1
 Rural Development EAFRD measures subject to IACS 2018 Reimbursement following judgment in case T-509/18 FLAT RATE 5,00% EUR 6 499,55 0,00 6 499,55
 Rural Development EAFRD measures subject to IACS 2017 Reimbursement following judgment in case T-8/20 FLAT RATE 5,00% EUR 14 191,54 0,00 14 191,54
 Rural Development EAFRD measures subject to IACS 2018 Reimbursement following judgment in case T-8/20 FLAT RATE 5,00% EUR 15 511,62 0,00 15 511,62
 Rural Development EAFRD measures subject to IACS 2019 Reimbursement following judgment in case T-8/20 FLAT RATE 5,00% EUR 5 405,86 0,00 5 405,86
     Total CZ: EUR 186 225,67 0,00 186 225,67
DE Rural Development EAFRD Risk management 2017 Reimbursement linked to FC published in ad hoc decision 62 ONE OFF  EUR 53 750,0 0,00 53 750,0
     Total DE: EUR 53 750,0 0,00 53 750,0
         


Currency Amount Deductions Financial Impact
EUR 239 975,67 0,00 239 975,67


Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact
BE Irregularities 2012 Reimbursement following judgment in case T-287/16RENV ONE OFF  EUR 9 601 619,0 0,00 9 601 619,0
     Total BE: EUR 9 601 619,0 0,00 9 601 619,0
BG Clearance of Accounts - Financial Clearance 2018 Errors in EAGF and reimbursement due to double recovery ONE OFF  EUR 238 474,09 0,00 238 474,09
     Total BG: EUR 238 474,09 0,00 238 474,09
GR Decoupled Direct Aids 2010 Reimbursement following judgment in case C-252/18P FLAT RATE 25,00% EUR 85 534 291,54 10 905 970,63 74 628 320,91
 Decoupled Direct Aids 2011 Reimbursement following judgment in case C-252/18P FLAT RATE 25,00% EUR 96 766 888,08 0,00 96 766 888,08
 Decoupled Direct Aids 2012 Reimbursement following judgment in case C-252/18P FLAT RATE 25,00% EUR 97 222 743,23 0,00 97 222 743,23
     Total GR: EUR 279 523 922,85 10 905 970,63 268 617 952,22
         


Currency Amount Deductions Financial Impact
EUR 289 364 015,94 10 905 970,63 278 458 045,31


Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact
BG Certification 2017 Non-respect of the payment deadlines for the School Fruit Scheme- EAGF NIACS ONE OFF  EUR -101 055,76 0,00 -101 055,76
     Total BG: EUR -101 055,76 0,00 -101 055,76
CY Decoupled Direct Aids 2019 Greening payment CY 2018 ONE OFF  EUR -1 589,93 0,00 -1 589,93
 Decoupled Direct Aids 2017 Greening payment/ Performance of on-the-spot checks of sufficient quality, Correct calculation of the aid including administrative reductions and penalties CY 2016/ Performance of on-the-spot checks of sufficient quantityCY 2015 -2016 ONE OFF  EUR -78 945,58 0,00 -78 945,58
 Decoupled Direct Aids 2018 Greening payment/ Performance of on-the-spot checks of sufficient quality, Correct calculation of the aid including administrative reductions and penalties CY 2017/ Performance of on-the-spot checks to the sufficient number ONE OFF  EUR -39 360,36 0,00 -39 360,36
 Decoupled Direct Aids 2019 SAPS 2018 ONE OFF  EUR -1 529,16 0,00 -1 529,16
 Decoupled Direct Aids 2017 SAPS/ Performance of on-the-spot checks of sufficient quality, Correct calculation of the aid including administrative reductions and penalties CY 2016 - recoveries covering CY 2012 -2016 ONE OFF  EUR -163 717,35 0,00 -163 717,35
 Decoupled Direct Aids 2018 SAPS/ Correct calculation of the aid including administrative reductions and penalties CY 2017 ONE OFF  EUR -8 895,31 0,00 -8 895,31
 Voluntary Coupled Support Area Based 2017 VCS/ Performance of on-the-spot checks of sufficient quality-Targeting risky farmers in the risk analysis CY 2016 ONE OFF  EUR -53 690,8 0,00 -53 690,8
 Decoupled Direct Aids 2019 YFS CY2018 ONE OFF  EUR -67,36 0,00 -67,36
 Decoupled Direct Aids 2017 YFS/ Performance of on-the-spot checks of sufficient quality, Correct calculation of the aid including administrative reductions and penalties CY 2015- 2016 ONE OFF  EUR -5 957,2 0,00 -5 957,2
 Decoupled Direct Aids 2018 YFS/ Performance of on-the-spot checks of sufficient quality, Correct calculation of the aid including administrative reductions and penalties CY 2017 ONE OFF  EUR -3 254,37 0,00 -3 254,37
     Total CY: EUR -357 007,42 0,00 -357 007,42
DE Clearance of Accounts - Financial Clearance 2018 Differences in debts' reconciliation EAGF ONE OFF  EUR -4 146,65 0,00 -4 146,65
 Clearance of Accounts - Financial Clearance 2018 individual errors EAGF ONE OFF  EUR -11 417,87 0,00 -11 417,87
 Clearance of Accounts - Financial Clearance 2018 Individual errors EAGF ONE OFF  EUR -37 171,51 0,00 -37 171,51
 Decoupled Direct Aids 2016 non-correct determination of permanent grassland - arable land with green cover - DE03 - claim year 2015 ONE OFF  EUR -237 834,0 0,00 -237 834,0
 Decoupled Direct Aids 2017 non-correct determination of permanent grassland - arable land with green cover - DE03 - claim year 2016 ONE OFF  EUR -199 169,67 0,00 -199 169,67
 Decoupled Direct Aids 2018 non-correct determination of permanent grassland - arable land with green cover - DE03 - claim year 2017 ONE OFF  EUR -230 772,68 0,00 -230 772,68
 Decoupled Direct Aids 2016 non-correct determination of permanent grassland - arable land with green cover - DE04 - claim year 2015 ONE OFF  EUR -1 922 065,48 0,00 -1 922 065,48
 Decoupled Direct Aids 2017 non-correct determination of permanent grassland - arable land with green cover - DE04 - claim year 2016 ONE OFF  EUR -1 875 440,4 0,00 -1 875 440,4
 Decoupled Direct Aids 2018 non-correct determination of permanent grassland - arable land with green cover - DE04 - claim year 2017 ONE OFF  EUR -2 062 847,13 0,00 -2 062 847,13
 Decoupled Direct Aids 2016 non-correct determination of permanent grassland - arable land with green cover - DE07 - claim year 2015 ONE OFF  EUR -623 115,28 0,00 -623 115,28
 Decoupled Direct Aids 2017 non-correct determination of permanent grassland - arable land with green cover - DE07 - claim year 2016 ONE OFF  EUR -307 953,88 0,00 -307 953,88
 Decoupled Direct Aids 2018 non-correct determination of permanent grassland - arable land with green cover - DE07 - claim year 2017 ONE OFF  EUR -265 285,5 0,00 -265 285,5
 Decoupled Direct Aids 2016 non-correct determination of permanent grassland - arable land with green cover - DE11 - claim year 2015 ONE OFF  EUR -265 671,21 0,00 -265 671,21
 Decoupled Direct Aids 2017 non-correct determination of permanent grassland - arable land with green cover - DE11 - claim year 2016 ONE OFF  EUR -191 654,52 0,00 -191 654,52
 Decoupled Direct Aids 2018 non-correct determination of permanent grassland - arable land with green cover - DE11 - claim year 2017 ONE OFF  EUR -145 382,85 0,00 -145 382,85
 Decoupled Direct Aids 2016 non-correct determination of permanent grassland - arable land with green cover - DE12 - claim year 2015 ONE OFF  EUR -169 907,04 0,00 -169 907,04
 Decoupled Direct Aids 2017 non-correct determination of permanent grassland - arable land with green cover - DE12 - claim year 2016 ONE OFF  EUR -145 885,59 0,00 -145 885,59
 Decoupled Direct Aids 2018 non-correct determination of permanent grassland - arable land with green cover - DE12 - claim year 2017 ONE OFF  EUR -210 445,12 0,00 -210 445,12
 Decoupled Direct Aids 2016 non-correct determination of permanent grassland - arable land with green cover - DE15 - claim year 2015 ONE OFF  EUR -698 756,67 0,00 -698 756,67
 Decoupled Direct Aids 2017 non-correct determination of permanent grassland - arable land with green cover - DE15 - claim year 2016 ONE OFF  EUR -594 052,9 0,00 -594 052,9
 Decoupled Direct Aids 2018 non-correct determination of permanent grassland - arable land with green cover - DE15 - claim year 2017 ONE OFF  EUR -772 251,64 0,00 -772 251,64
 Decoupled Direct Aids 2016 non-correct determination of permanent grassland - arable land with green cover - DE17 - claim year 2015 ONE OFF  EUR -78 901,22 0,00 -78 901,22
 Decoupled Direct Aids 2017 non-correct determination of permanent grassland - arable land with green cover - DE17 - claim year 2016 ONE OFF  EUR -80 472,43 0,00 -80 472,43
 Decoupled Direct Aids 2018 non-correct determination of permanent grassland - arable land with green cover - DE17 - claim year 2017 ONE OFF  EUR -123 593,45 0,00 -123 593,45
 Decoupled Direct Aids 2016 non-correct determination of permanent grassland - arable land with green cover - DE18 - claim year 2015 ONE OFF  EUR -38 315,22 0,00 -38 315,22
 Decoupled Direct Aids 2017 non-correct determination of permanent grassland - arable land with green cover - DE18 - claim year 2016 ONE OFF  EUR -32 740,7 0,00 -32 740,7
 Decoupled Direct Aids 2018 non-correct determination of permanent grassland - arable land with green cover - DE18 - claim year 2017 ONE OFF  EUR -91 094,37 0,00 -91 094,37
 Decoupled Direct Aids 2016 non-correct determination of permanent grassland - arable land with green cover - DE19 - claim year 2015 ONE OFF  EUR -476 321,83 0,00 -476 321,83
 Decoupled Direct Aids 2017 non-correct determination of permanent grassland - arable land with green cover - DE19 - claim year 2016 ONE OFF  EUR -419 481,87 0,00 -419 481,87
 Decoupled Direct Aids 2018 non-correct determination of permanent grassland - arable land with green cover - DE19 - claim year 2017 ONE OFF  EUR -625 786,66 0,00 -625 786,66
 Decoupled Direct Aids 2016 non-correct determination of permanent grassland - arable land with green cover - DE20 - claim year 2015 ONE OFF  EUR -51 576,26 0,00 -51 576,26
 Decoupled Direct Aids 2017 non-correct determination of permanent grassland - arable land with green cover - DE20 - claim year 2016 ONE OFF  EUR -68 342,32 0,00 -68 342,32
 Decoupled Direct Aids 2018 non-correct determination of permanent grassland - arable land with green cover - DE20 - claim year 2017 ONE OFF  EUR -21 311,13 0,00 -21 311,13
 Decoupled Direct Aids 2016 non-correct determination of permanent grassland - arable land with green cover - DE21 - claim year 2015 ONE OFF  EUR -175 037,41 0,00 -175 037,41
 Decoupled Direct Aids 2017 non-correct determination of permanent grassland - arable land with green cover - DE21 - claim year 2016 ONE OFF  EUR -81 608,02 0,00 -81 608,02
 Decoupled Direct Aids 2018 non-correct determination of permanent grassland - arable land with green cover - DE21 - claim year 2017 ONE OFF  EUR -70 608,02 0,00 -70 608,02
 Decoupled Direct Aids 2016 non-correct determination of permanent grassland - arable land with green cover - DE23 - claim year 2015 ONE OFF  EUR -298 783,54 0,00 -298 783,54
 Decoupled Direct Aids 2017 non-correct determination of permanent grassland - arable land with green cover - DE23 - claim year 2016 ONE OFF  EUR -263 146,73 0,00 -263 146,73
 Decoupled Direct Aids 2018 non-correct determination of permanent grassland - arable land with green cover - DE23 - claim year 2017 ONE OFF  EUR -340 159,42 0,00 -340 159,42
 Decoupled Direct Aids 2016 non-correct determination of permanent grassland - arable land with green cover - DE26 - claim year 2015 ONE OFF  EUR -986 326,13 0,00 -986 326,13
 Decoupled Direct Aids 2017 non-correct determination of permanent grassland - arable land with green cover - DE26 - claim year 2016 ONE OFF  EUR -1 007 155,07 0,00 -1 007 155,07
 Decoupled Direct Aids 2018 non-correct determination of permanent grassland - arable land with green cover - DE26 - claim year 2017 ONE OFF  EUR -1 390 814,84 0,00 -1 390 814,84
 Decoupled Direct Aids 2016 non-correct determination of permanent grassland - year of sowing - DE03 - claim year 2015 ONE OFF  EUR -2 010,17 0,00 -2 010,17
 Decoupled Direct Aids 2017 non-correct determination of permanent grassland - year of sowing - DE03 - claim year 2016 ONE OFF  EUR -36 900,1 0,00 -36 900,1
 Decoupled Direct Aids 2018 non-correct determination of permanent grassland - year of sowing - DE03 - claim year 2017 ONE OFF  EUR -70 969,46 0,00 -70 969,46
     Total DE: EUR -17 802 683,96 0,00 -17 802 683,96
DK Clearance of Accounts - Financial Clearance 2018 Errors in EAGF ONE OFF  EUR -15 710,15 0,00 -15 710,15
     Total DK: EUR -15 710,15 0,00 -15 710,15
ES Wine - Investment 2016 absence of control over the reasonability of costs for investments 2016 FLAT RATE 5,00% EUR -60 287,43 0,00 -60 287,43
 Wine - Investment 2017 absence of control over the reasonability of costs for investments 2017 FLAT RATE 5,00% EUR -46 018,71 -14 713,79 -31 304,92
 Wine - Investment 2018 absence of control over the reasonability of costs for investments 2018 FLAT RATE 5,00% EUR -14 789,48 0,00 -14 789,48
 Wine - Investment 2016 actions paid but not approved ONE OFF  EUR -94 864,95 0,00 -94 864,95
 Wine - Investment 2017 actions paid but not approved ONE OFF  EUR -51 221,9 -818,87 -50 403,03
 Clearance of Accounts - Financial Clearance 2017 Errors in EAGF and EAFRD ONE OFF  EUR -417,16 0,00 -417,16
 Clearance of Accounts - Financial Clearance 2018 Errors in EAGF and EAFRD ONE OFF  EUR -785 899,42 0,00 -785 899,42
 Certification 2017 material errors found by the CB, EAGF IACs ESTIMATED BY AMOUNT  EUR -50 588,85 -202,07 -50 386,78
 Certification 2017 Material errors found by the CB, EAGF non-IACs ESTIMATED BY AMOUNT  EUR -1 186 869,74 -40,46 -1 186 829,28
     Total ES: EUR -2 290 957,64 -15 775,19 -2 275 182,45
FR Clearance of Accounts - Financial Clearance 2017 Erreurs 'Structurations de l’élevage'Erreurs 'Aides aux réseaux de référence'CréancesAide à la production de bananes ONE OFF  EUR -99 395,58 0,00 -99 395,58
 Certification 2017 Known error in Payment Delays (except for School Milk & fruit and generic promotion) ONE OFF  EUR -12 816 419,7 -47 234,63 -12 769 185,07
 Certification 2016 Known error in Payment Delays for Fruit School ONE OFF  EUR -825 143,89 -15 376,27 -809 767,62
 Clearance of Accounts - Financial Clearance 2018 Known errors in EAGF ONE OFF  EUR -91 787,23 -675,88 -91 111,35
 Certification 2017 Known errors in EAGF Non-IACS ONE OFF  EUR -695 695,49 -5 159,98 -690 535,51
 Certification 2017 Known errors in Payment Delays (only for school Milk and generic promotion) ONE OFF  EUR -1 736 528,82 0,00 -1 736 528,82
 Certification 2017 Known errors in receivables ONE OFF  EUR -83 825,14 0,00 -83 825,14
 Certification 2017 MLE in EAGF Non-IACS ONE OFF  EUR -7 947 694,73 -31 464,66 -7 916 230,07
     Total FR: EUR -24 296 490,58 -99 911,42 -24 196 579,16
GB Clearance of Accounts - Financial Clearance 2018 CEB/2019/050/GB - Errors detected by the CB in EAGF and EAFRD ONE OFF  EUR -160 580,94 -7,11 -160 573,83
 Certification 2016 CEB/2019/050/GB - Non-respect of payment deadlines CY2015 ONE OFF  EUR -7 340 707,35 -7 340 707,35 0,00
 Certification 2017 Financial errors in substantive testing for EAGF ONE OFF  EUR -8 366,25 0,00 -8 366,25
 Clearance of Accounts - Financial Clearance 2017 Reductions due to non-respect of payment deadlines ONE OFF  EUR -27 947 326,0 -27 947 326,0 0,00
 Certification 2017 Reductions due to non-respect of payment deadlines(2) ONE OFF  EUR -1 474 766,26 -1 474 766,26 0,00
     Total GB: EUR -36 931 746,8 -36 762 806,72 -168 940,08
HR Clearance of Accounts - Financial Clearance 2018 Financial errors EAGF IACS ONE OFF  EUR -286,82 0,00 -286,82
 Clearance of Accounts - Financial Clearance 2018 Financial errors identified by the Certification Body EAGF NIACS ONE OFF  EUR -1 342,65 0,00 -1 342,65
     Total HR: EUR -1 629,47 0,00 -1 629,47
IE Clearance of Accounts - Financial Clearance 2018 Debts EAGF ONE OFF  EUR -370 634,1 0,00 -370 634,1
 Clearance of Accounts - Financial Clearance 2018 P-STO reimbursement ONE OFF  EUR 38,20 0,00 38,20
     Total IE: EUR -370 595,9 0,00 -370 595,9
NL Clearance of Accounts - Financial Clearance 2018 Known and random errors in EAGF and EAFRD ONE OFF  EUR -24 654,23 0,00 -24 654,23
     Total NL: EUR -24 654,23 0,00 -24 654,23
PL Decoupled Direct Aids 2018 Greening payment/Land classification, Difference in land cover , Distinction of winter and summer cereals CY 2017 ONE OFF  EUR -336 496,14 0,00 -336 496,14
 Decoupled Direct Aids 2019 Greening payment/Land classification, Difference in land cover , Distinction of winter and summer cereals CY 2018 ONE OFF  EUR -282 691,64 0,00 -282 691,64
     Total PL: EUR -619 187,78 0,00 -619 187,78
RO Voluntary Coupled Support 2018 CY 2016 VCS all Area measures incorrect calculation of payment/ sanctions ONE OFF  EUR -2 259 429,31 0,00 -2 259 429,31
 Voluntary Coupled Support 2018 CY 2017 VCS all Area measures incorrect calculation of payment/ sanctions ONE OFF  EUR -469 759,19 0,00 -469 759,19
 Reimbursement of direct aids in relation to financial discipline 2018 Financial discipline CY 2015-2016 FLAT RATE 2,00% EUR -325 847,93 0,00 -325 847,93
 Decoupled Direct Aids 2017 Increase OTSC Greening -32 016,0 ONE OFF  EUR -35 284,55 0,00 -35 284,55
 Decoupled Direct Aids 2017 Increase OTSC SAPS 2016 ONE OFF  EUR -1 395 906,41 0,00 -1 395 906,41
 Decoupled Direct Aids 2016 Increase OTSC SFS 2015 ONE OFF  EUR -87 863,6 0,00 -87 863,6
 Decoupled Direct Aids 2017 Increase OTSC SFS 2016 ONE OFF  EUR -1 470 037,99 0,00 -1 470 037,99
 Voluntary Coupled Support 2016 Increase OTSC VCS 2015 ONE OFF  EUR -24 183,58 0,00 -24 183,58
 Decoupled Direct Aids 2016 Increase OTSC YFS 2015 ONE OFF  EUR -13 817,99 0,00 -13 817,99
 Voluntary Coupled Support 2016 Known error CB - VCS M12 CY2015 ONE OFF  EUR -263 877,3 0,00 -263 877,3
 Voluntary Coupled Support 2017 Known error CB - VCS M12 CY2016 ONE OFF  EUR -222 049,28 0,00 -222 049,28
 Voluntary Coupled Support 2018 Known error CB - VCS M12 CY2017 ONE OFF  EUR -77 146,1 0,00 -77 146,1
 Voluntary Coupled Support 2017 Known errors IACS excl. VCS M12 ONE OFF  EUR -16 250,94 0,00 -16 250,94
 School fruit scheme (control statistics) 2017 Known errors NON-IACS ONE OFF  EUR -8,86 0,00 -8,86
 Voluntary Coupled Support 2016 Late update LPIS 2015 - VCS area ONE OFF  EUR -61 035,03 0,00 -61 035,03
 Voluntary Coupled Support Area Based 2017 Late update LPIS 2016 - VCS area ONE OFF  EUR -21 577,04 0,00 -21 577,04
 Decoupled Direct Aids 2016 LLF versus Grassland not properly identified 2015 FLAT RATE 2,00% EUR -5 523 352,04 0,00 -5 523 352,04
 Decoupled Direct Aids 2017 LLF versus Grassland not properly identified 2016 FLAT RATE 2,00% EUR -6 134 457,64 0,00 -6 134 457,64
 Decoupled Direct Aids 2016 LPIS update late 2015 incl. non recovery for previous years ONE OFF  EUR -16 623 278,26 0,00 -16 623 278,26
 Decoupled Direct Aids 2017 LPIS update late 2016 incl. non recovery for previous years ONE OFF  EUR -17 040 111,37 0,00 -17 040 111,37
 Decoupled Direct Aids 2016 Quality of OTSC 2015control of greening ONE OFF  EUR -72 476,29 0,00 -72 476,29
 Decoupled Direct Aids 2016 Quality of OTSC 2015eligibility of parcels & no geospatial cut-off ONE OFF  EUR -6 536 442,75 0,00 -6 536 442,75
 Voluntary Coupled Support 2016 Quality of OTSC 2015eligibility of parcels & no geospatial cut-off - VCS area ONE OFF  EUR -101 260,35 0,00 -101 260,35
 Decoupled Direct Aids 2017 Quality of OTSC 2016control of greening ONE OFF  EUR -40 058,24 0,00 -40 058,24
 Decoupled Direct Aids 2017 Quality of OTSC 2016eligibility of parcels & no geospatial cut-off ONE OFF  EUR -11 725 707,01 0,00 -11 725 707,01
 Voluntary Coupled Support Area Based 2017 Quality of OTSC 2016eligibility of parcels & no geospatial cut-off - VCS area ONE OFF  EUR -773 248,39 0,00 -773 248,39
     Total RO: EUR -71 314 467,44 0,00 -71 314 467,44
SI Cross-compliance 2017 Cross-compliance: limited scope of SMR 2 CY 2016 ONE OFF  EUR -1 109,54 0,00 -1 109,54
 Cross-compliance 2018 Cross-compliance: limited scope of SMR 2 CY 2017 ONE OFF  EUR -419,96 0,00 -419,96
 Cross-compliance 2019 Cross-compliance: limited scope of SMR 2 CY 2018 ONE OFF  EUR -193,78 0,00 -193,78
     Total SI: EUR -1 723,28 0,00 -1 723,28
SK Certification 2017 error in EAGF ONE OFF  EUR -15 850,61 0,00 -15 850,61
     Total SK: EUR -15 850,61 0,00 -15 850,61
         


Currency Amount Deductions Financial Impact
EUR -154 143 761,02 -36 878 493,33 -117 265 267,69


Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact
BG Certification 2017 EAFRD IACS financial correction for MLE FY2017 ESTIMATED BY AMOUNT  EUR -826 962,26 -141 780,04 -685 182,22
 Clearance of Accounts - Financial Clearance 2016 Errors in EAGF and EAFRD ONE OFF  EUR -4 750,2 -75,67 -4 674,53
 Clearance of Accounts - Financial Clearance 2018 Errors in EAGF and EAFRD ONE OFF  EUR -3 326,42 -10,04 -3 316,38
 Certification 2017 Financial correction for MLE EAFRD NIACS FY2017 ESTIMATED BY AMOUNT  EUR -1 288 760,47 0,00 -1 288 760,47
 Rural Development EAFRD investment - private beneficiaries 2016 M121 - reasonableness of costs (10% evaluation committee) FLAT RATE 10,00% EUR -49 000,39 0,00 -49 000,39
 Rural Development EAFRD investment - private beneficiaries 2016 M121 - reasonableness of costs (5% direct purchase) FLAT RATE 10,00% EUR -87,74 0,00 -87,74
 Rural Development EAFRD investment - private beneficiaries 2016 M123 - reasonableness of costs (15% evaluation committee) FLAT RATE 15,00% EUR -77 487,59 0,00 -77 487,59
 Rural Development EAFRD investment - private beneficiaries 2016 M123 - reasonableness of costs (5% direct purchase) FLAT RATE 5,00% EUR -405,2 0,00 -405,2
 Rural Development EAFRD Measures with flat-rate support 2016 M311 - reasonableness of costs (5% direct purchase) FLAT RATE 5,00% EUR -130,5 0,00 -130,5
 Rural Development EAFRD Measures with flat-rate support 2016 M312 - reasonableness of costs (10% evaluation committee) FLAT RATE 10,00% EUR -13 347,56 0,00 -13 347,56
 Rural Development EAFRD Measures with flat-rate support 2016 M312 - reasonableness of costs (5% direct purchase) FLAT RATE 5,00% EUR -1 679,09 0,00 -1 679,09
     Total BG: EUR -2 265 937,42 -141 865,75 -2 124 071,67
CY Rural Development EAFRD measures subject to IACS 2017 EAFRD/ Correct proceedings to ensure instigation of recovery of undue payments incl. administrative penalties following LPIS updates CY 2012-2017 ONE OFF  EUR -862,71 0,00 -862,71
     Total CY: EUR -862,71 0,00 -862,71
DE Clearance of Accounts - Financial Clearance 2018 Differences in debts' reconciliation EAFRD ONE OFF  EUR -5 609,48 0,00 -5 609,48
 Rural Development EAFRD investment - public beneficiaries 2018 financial clearance 2018 - Errors in samples ONE OFF  EUR -2 068,95 0,00 -2 068,95
 Rural Development EAFRD Risk management 2018 financial clearance 2018 - Errors in samples ONE OFF  EUR -36 675,19 0,00 -36 675,19
 Clearance of Accounts - Financial Clearance 2018 individual errors EAFRD ONE OFF  EUR -41 861,9 0,00 -41 861,9
 Clearance of Accounts - Financial Clearance 2018 Individual errors EAFRD ONE OFF  EUR -43 440,35 0,00 -43 440,35
     Total DE: EUR -129 655,87 0,00 -129 655,87
DK Clearance of Accounts - Financial Clearance 2018 MLE for EAFRD above materiality ESTIMATED BY AMOUNT  EUR -104 531,21 -1 466,19 -103 065,02
     Total DK: EUR -104 531,21 -1 466,19 -103 065,02
ES Rural Development EAFRD investment - private beneficiaries 2016 5% correction on M4.2 - deficiency in the Key Control “Appropriate evaluation of the reasonableness of costs“. FLAT RATE 5,00% EUR -114 165,67 -664,42 -113 501,25
 Rural Development EAFRD investment - private beneficiaries 2017 5% correction on M4.2 - deficiency in the Key Control “Appropriate evaluation of the reasonableness of costs“. FLAT RATE 5,00% EUR -131 669,04 -448,3 -131 220,74
 Rural Development EAFRD investment - private beneficiaries 2018 5% correction on M4.2 - deficiency in the Key Control “Appropriate evaluation of the reasonableness of costs“. FLAT RATE 5,00% EUR -311 351,53 0,00 -311 351,53
 Clearance of Accounts - Financial Clearance 2018 Errors in EAGF and EAFRD ONE OFF  EUR -455,9 0,00 -455,9
 Rural Development EAFRD Leader 2016 Irregular amounts - individual beneficiary audited in DAS PF/7915/2016) ONE OFF  EUR -210 283,49 0,00 -210 283,49
 Rural Development EAFRD forestry measures 2017 Lack of Key Control "Verification that public procurement procedures are in compliance with national and Union Regulation" in ES07 (Castilla La Mancha) FLAT RATE 10,00% EUR -311 018,95 -5 552,12 -305 466,83
 Rural Development EAFRD forestry measures 2018 Lack of Key Control "Verification that public procurement procedures are in compliance with national and Union Regulation" in ES07 (Castilla La Mancha) FLAT RATE 10,00% EUR -153 806,87 -11,66 -153 795,21
     Total ES: EUR -1 232 751,45 -6 676,5 -1 226 074,95
FR Rural Development EAFRD investment - private beneficiaries 2015 Ineligible expenditure - Measure 121 ONE OFF  EUR -146 174,07 -14 617,41 -131 556,66
 Rural Development EAFRD investment - private beneficiaries 2015 Ineligible expenditure - Measure 123 ONE OFF  EUR -23 282,54 -2 328,25 -20 954,29
 Rural Development EAFRD investment - public beneficiaries 2016 Ineligible expenditure - Measure 321 ONE OFF  EUR -110 534,88 -3 583,62 -106 951,26
 Rural Development EAFRD Leader 2015 Ineligible expenditure - Measure 413 ONE OFF  EUR -2 942,49 0,00 -2 942,49
 Rural Development EAFRD Measures with flat-rate support 2016 Ineligible expenditure - Measure 6.1 ONE OFF  EUR -163 632,0 0,00 -163 632,0
 Rural Development EAFRD Measures with flat-rate support 2017 Ineligible expenditure - Measure 6.1 ONE OFF  EUR -607 432,0 0,00 -607 432,0
 Rural Development EAFRD Measures with flat-rate support 2018 Ineligible expenditure - Measure 6.1 ONE OFF  EUR -98 152,0 0,00 -98 152,0
 Rural Development EAFRD measures subject to IACS 2018 Measure 10: late on-the-spot checks carried out for claim years 2015, 2016 and 2017 FLAT RATE 5,00% EUR -299 473,78 0,00 -299 473,78
 Rural Development EAFRD measures subject to IACS 2019 Measure 10: late on-the-spot checks carried out for claim years 2015, 2016 and 2017 FLAT RATE 5,00% EUR -515 633,29 0,00 -515 633,29
 Rural Development EAFRD measures subject to IACS 2018 Measure 11: late on-the-spot checks carried out for claim years 2015, 2016 and 2017 FLAT RATE 2,00% EUR -96 090,11 0,00 -96 090,11
 Rural Development EAFRD measures subject to IACS 2019 Measure 11: late on-the-spot checks carried out for claim years 2015, 2016 and 2017 FLAT RATE 2,00% EUR -198 587,81 0,00 -198 587,81
 Rural Development EAFRD measures subject to IACS 2017 Measure 13: late on-the-spot checks carried out for claim years 2015 and 2016 FLAT RATE 5,00% EUR -3 154 170,92 0,00 -3 154 170,92
 Rural Development EAFRD measures subject to IACS 2018 Measure 13: late on-the-spot checks carried out for claim years 2015 and 2016 FLAT RATE 5,00% EUR -89 844,07 0,00 -89 844,07
     Total FR: EUR -5 505 949,96 -20 529,28 -5 485 420,68
GB Rural Development EAFRD investment - private beneficiaries 2016 absence of ancillary control “Adequate audit trail”. FLAT RATE 2,00% EUR -1 001,86 0,00 -1 001,86
 Rural Development EAFRD investment - private beneficiaries 2017 absence of ancillary control “Adequate audit trail”. FLAT RATE 2,00% EUR -88 362,78 0,00 -88 362,78
 Rural Development EAFRD investment - private beneficiaries 2018 absence of ancillary control “Adequate audit trail”. FLAT RATE 2,00% EUR -96 261,44 0,00 -96 261,44
 Clearance of Accounts - Financial Clearance 2018 CEB/2019/050/GB - Errors detected by the CB in EAGF and EAFRD ONE OFF  EUR -101,25 0,00 -101,25
 Certification 2017 Financial errors in substantive testing for EAFRD ONE OFF  EUR -246,27 0,00 -246,27
 Rural Development EAFRD investment - private beneficiaries 2017 weaknesses in key control "In-situ visits carried out for all investment operations to verify the realisation of the investment" – M4.2 FLAT RATE 5,00% EUR -11 918,5 0,00 -11 918,5
 Rural Development EAFRD investment - private beneficiaries 2018 weaknesses in key control "In-situ visits carried out for all investment operations to verify the realisation of the investment" – M4.2 FLAT RATE 5,00% EUR -15 638,8 0,00 -15 638,8
     Total GB: EUR -213 530,9 0,00 -213 530,9
HR Clearance of Accounts - Financial Clearance 2018 Financial errors identified by the Certification Body EAFRD IACS ONE OFF  EUR -1 135,66 0,00 -1 135,66
 Clearance of Accounts - Financial Clearance 2018 Multiannual sanctions EAFRD 14-20 ONE OFF  EUR -401 708,13 0,00 -401 708,13
     Total HR: EUR -402 843,79 0,00 -402 843,79
IE Clearance of Accounts - Financial Clearance 2018 Debts EAFRD 2007-2013 ONE OFF  EUR -277 576,99 0,00 -277 576,99
 Clearance of Accounts - Financial Clearance 2018 Debts EAFRD 2014-2020 ONE OFF  EUR -8 996,7 0,00 -8 996,7
     Total IE: EUR -286 573,69 0,00 -286 573,69
IT Rural Development EAFRD measures subject to IACS 2017 M10: quality of the on-the-spot checks - CY 2016 ONE OFF  EUR -19 222,47 -208,22 -19 014,25
 Rural Development EAFRD investment - private beneficiaries 2016 M125 and M04.3: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017 FLAT RATE 5,00% EUR -25 169,29 0,00 -25 169,29
 Rural Development EAFRD investment - private beneficiaries 2017 M125 and M04.3: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017 FLAT RATE 5,00% EUR -5 526,3 0,00 -5 526,3
 Rural Development EAFRD investment - private beneficiaries 2015 M125 and M04.3: incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016 ONE OFF  EUR -153 741,22 0,00 -153 741,22
 Rural Development EAFRD investment - private beneficiaries 2016 M125 and M04.3: incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016 ONE OFF  EUR -3 414 818,82 0,00 -3 414 818,82
 Rural Development EAFRD forestry measures 2016 M221 and M08.1: appropriate checks on double financing - CY2016 and 2017 ONE OFF  EUR -1 574,9 0,00 -1 574,9
 Rural Development EAFRD forestry measures 2017 M221 and M08.1: appropriate checks on double financing - CY2016 and 2017 ONE OFF  EUR -1 681,47 0,00 -1 681,47
 Rural Development EAFRD forestry measures 2015 M221, M226, M227 and M08: incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016 ONE OFF  EUR -3 544,0 0,00 -3 544,0
 Rural Development EAFRD forestry measures 2016 M221, M226, M227 and M08: incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016 ONE OFF  EUR -357 155,54 0,00 -357 155,54
 Rural Development EAFRD forestry measures 2016 M226, M227 and M08: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017 FLAT RATE 5,00% EUR -19 513,74 0,00 -19 513,74
 Rural Development EAFRD forestry measures 2017 M226, M227 and M08: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017 FLAT RATE 5,00% EUR 57,23 0,00 57,23
 Rural Development EAFRD investment - public beneficiaries 2015 M321 and M07: Ineligible expenditure FY2016 and incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016 ONE OFF  EUR -701,64 0,00 -701,64
 Rural Development EAFRD investment - public beneficiaries 2016 M321 and M07: Ineligible expenditure FY2016 and incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016 ONE OFF  EUR -564 100,95 0,00 -564 100,95
 Rural Development EAFRD investment - public beneficiaries 2015 M321, M511, M07 and M20: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017 FLAT RATE 5,00% EUR -90,68 0,00 -90,68
 Rural Development EAFRD investment - public beneficiaries 2016 M321, M511, M07 and M20: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017 FLAT RATE 5,00% EUR -85 711,13 0,00 -85 711,13
 Rural Development EAFRD investment - public beneficiaries 2017 M321, M511, M07 and M20: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017 FLAT RATE 5,00% EUR -15 014,5 -3 252,7 -11 761,8
 Rural Development EAFRD investment - public beneficiaries 2016 M323: incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY 2016 ONE OFF  EUR -252 947,07 0,00 -252 947,07
     Total IT: EUR -4 920 456,49 -3 460,92 -4 916 995,57
LT Rural Development EAFRD Axis 1 - Measures with flat rate support 2014 Weakness of key controls FLAT RATE 5,00% EUR -652 972,01 0,00 -652 972,01
 Rural Development EAFRD Measures with flat-rate support 2015 Weakness of key controls FLAT RATE 5,00% EUR -286 123,01 0,00 -286 123,01
 Rural Development EAFRD Measures with flat-rate support 2016 Weakness of key controls FLAT RATE 5,00% EUR -555 235,88 0,00 -555 235,88
 Rural Development EAFRD Measures with flat-rate support 2017 Weakness of key controls FLAT RATE 5,00% EUR -378 398,96 0,00 -378 398,96
 Rural Development EAFRD Measures with flat-rate support 2018 Weakness of key controls FLAT RATE 5,00% EUR -313 718,11 0,00 -313 718,11
     Total LT: EUR -2 186 447,97 0,00 -2 186 447,97
NL Clearance of Accounts - Financial Clearance 2018 Known and random errors in EAGF and EAFRD ONE OFF  EUR -221 311,13 0,00 -221 311,13
     Total NL: EUR -221 311,13 0,00 -221 311,13
PL Rural Development EAFRD forestry measures 2016 Double funding between afforestation and greening - FY2016 ONE OFF  EUR -233 152,21 0,00 -233 152,21
 Rural Development EAFRD forestry measures 2017 Double funding between afforestation and greening - FY2017 ONE OFF  EUR -194 053,4 0,00 -194 053,4
 Rural Development EAFRD forestry measures 2018 Double funding between afforestation and greening - FY2018 ONE OFF  EUR -181 226,84 0,00 -181 226,84
 Rural Development EAFRD forestry measures 2019 Double funding between afforestation and greening - FY2019 ONE OFF  EUR -175 948,01 0,00 -175 948,01
     Total PL: EUR -784 380,46 0,00 -784 380,46
SI Cross-compliance 2017 Cross-compliance: limited scope of SMR 2 CY 2016 ONE OFF  EUR -471,95 0,00 -471,95
 Cross-compliance 2018 Cross-compliance: limited scope of SMR 2 CY 2017 ONE OFF  EUR -393,82 0,00 -393,82
 Cross-compliance 2019 Cross-compliance: limited scope of SMR 2 CY 2018 ONE OFF  EUR -101,56 0,00 -101,56
 Rural Development EAFRD measures subject to IACS 2017 Rural development IACS measures: Partial on-the-spot checks limited to one operation of animal welfare measure (M14) - CY2016 FLAT RATE 5,00% EUR -457,61 0,00 -457,61
 Rural Development EAFRD measures subject to IACS 2018 Rural development IACS measures: Partial on-the-spot checks limited to one operation of animal welfare measure (M14) - CY2017 FLAT RATE 5,00% EUR -54,58 0,00 -54,58
 Rural Development EAFRD forestry measures 2017 Rural development NIACS measures: Ineligible VAT costs for forestry measure M8 - FY2017 and FY2018 ONE OFF  EUR -19 284,16 0,00 -19 284,16
 Rural Development EAFRD forestry measures 2018 Rural development NIACS measures: Ineligible VAT costs for forestry measure M8 - FY2017 and FY2018 ONE OFF  EUR -8 923,69 0,00 -8 923,69
 Rural Development EAFRD forestry measures 2019 Rural development NIACS measures: Ineligible VAT costs for forestry measure M8 - FY2019 ONE OFF  EUR -875,87 0,00 -875,87
 Rural Development EAFRD investment - private beneficiaries 2017 Rural development NIACS measures: Lack of in-situ visits for investment measure M4 - FY2017 and FY2018 FLAT RATE 3,00% EUR -34 726,75 0,00 -34 726,75
 Rural Development EAFRD investment - private beneficiaries 2018 Rural development NIACS measures: Lack of in-situ visits for investment measure M4 - FY2017 and FY2018 FLAT RATE 3,00% EUR -187 868,37 0,00 -187 868,37
 Rural Development EAFRD investment - private beneficiaries 2019 Rural development NIACS measures: Lack of in-situ visits for investment measure M4 - FY2019 FLAT RATE 3,00% EUR -45 012,9 0,00 -45 012,9
 Rural Development EAFRD Leader 2019 Rural development NIACS measures: Lack of in-situ visits for Leader measure M19 - FY2019 FLAT RATE 3,00% EUR -531,37 0,00 -531,37
     Total SI: EUR -298 702,63 0,00 -298 702,63
SK Certification 2017 MLE in EAFRD IACS ESTIMATED BY AMOUNT  EUR -261 153,88 -57 650,01 -203 503,87
 Certification 2017 MLE in EAFRD NIACS ESTIMATED BY AMOUNT  EUR -733 450,69 -2 727,51 -730 723,18
     Total SK: EUR -994 604,57 -60 377,52 -934 227,05
         


Currency Amount Deductions Financial Impact
EUR -19 548 540,25 -234 376,16 -19 314 164,09
