Commission Implementing Decision (EU) 2020/859 of 16 June 2020 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(2020) 3609) (Only the Bulgarian, Croatian, Czech, Danish, Dutch, English, French, German, Greek, Italian, Lithuanian, Polish, Romanian, Slovak, Slovenian and Spanish texts are authentic)

ANNEX
ANNEX
Decision: 63
Budget Item: 05040501
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
150 000,00
0,00
150 000,00
Total DE:
EUR
150 000,00
0,00
150 000,00
Currency
Amount
Deductions
Financial Impact
EUR
150 000,00
0,00
150 000,00
Budget Item: 05046001
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
144 617,10
0,00
144 617,10
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
53 750,00
0,00
53 750,00
Total DE:
EUR
53 750,00
0,00
53 750,00
Currency
Amount
Deductions
Financial Impact
EUR
239 975,67
0,00
239 975,67
Budget Item: 05070107
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
9 601 619,00
0,00
9 601 619,00
Total BE:
EUR
9 601 619,00
0,00
9 601 619,00
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
Budget Item: 6701
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 quantity
CY 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
-53 690,80
0,00
-53 690,80
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
-5 957,20
0,00
-5 957,20
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
- 237 834,00
0,00
- 237 834,00
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
-1 875 440,40
0,00
-1 875 440,40
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
- 265 285,50
0,00
- 265 285,50
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
- 594 052,90
0,00
- 594 052,90
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
-32 740,70
0,00
-32 740,70
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
-36 900,10
0,00
-36 900,10
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
-51 221,90
- 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'
Créances
Aide 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
-12 816 419,70
-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
-27 947 326,00
-27 947 326,00
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
-36 931 746,80
-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
- 370 634,10
0,00
- 370 634,10
Clearance of Accounts - Financial Clearance
2018
P-STO reimbursement
ONE OFF
EUR
38,20
0,00
38,20
Total IE:
EUR
- 370 595,90
0,00
- 370 595,90
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 ,
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
-87 863,60
0,00
-87 863,60
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
- 263 877,30
0,00
- 263 877,30
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
-77 146,10
0,00
-77 146,10
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 2015
control of greening
ONE OFF
EUR
-72 476,29
0,00
-72 476,29
Decoupled Direct Aids
2016
Quality of OTSC 2015
eligibility 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 2015
eligibility 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 2016
control of greening
ONE OFF
EUR
-40 058,24
0,00
-40 058,24
Decoupled Direct Aids
2017
Quality of OTSC 2016
eligibility 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 2016
eligibility 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
Budget Item: 6711
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
-4 750,20
-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
- 405,20
0,00
- 405,20
Rural Development EAFRD Measures with flat-rate support
2016
M311 - reasonableness of costs (5% direct purchase)
FLAT RATE
5,00%
EUR
- 130,50
0,00
- 130,50
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
-41 861,90
0,00
-41 861,90
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
- 448,30
- 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
- 455,90
0,00
- 455,90
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
-6 676,50
-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
- 163 632,00
0,00
- 163 632,00
Rural Development EAFRD Measures with flat-rate support
2017
Ineligible expenditure - Measure 6.1
ONE OFF
EUR
- 607 432,00
0,00
- 607 432,00
Rural Development EAFRD Measures with flat-rate support
2018
Ineligible expenditure - Measure 6.1
ONE OFF
EUR
-98 152,00
0,00
-98 152,00
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
-11 918,50
0,00
-11 918,50
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
-15 638,80
0,00
-15 638,80
Total GB:
EUR
- 213 530,90
0,00
- 213 530,90
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
-8 996,70
0,00
-8 996,70
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
-5 526,30
0,00
-5 526,30
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
-1 574,90
0,00
-1 574,90
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
-3 544,00
0,00
-3 544,00
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
-15 014,50
-3 252,70
-11 761,80
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
- 194 053,40
0,00
- 194 053,40
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
-45 012,90
0,00
-45 012,90
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
Schedules & Appendices

Cite this act
