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Commission Implementing Decision (EU) 2021/2020 of 17 November 2021 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(2021) 8168) (Only the Croatian, Czech, Dutch, Estonian, French, German, Greek, Hungarian, Italian, Lithuanian, Portuguese, Romanian, Slovene, and Spanish texts are authentic)

Commission Implementing Decision (EU) 2021/2020 of 17 November 2021 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(2021) 8168) (Only the Croatian, Czech, Dutch, Estonian, French, German, Greek, Hungarian, Italian, Lithuanian, Portuguese, Romanian, Slovene, and Spanish texts are authentic)

Implementing Decision (EU) 2021/2020 · Decision · 3 articles

Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

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 Czech Republic, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Lithuania, Hungary, the Republic of Austria, the Portuguese Republic, Romania and the Republic of Slovenia.

Supplementary provisions

ANNEXSupplementary provisions

ANNEX Decision: 67 Budget Item: 6200 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact AT Voluntary Coupled Support 2018 Measure 01. One-off. CY 2017 ONE OFF   EUR - 148 672,12 0,00 - 148 672,12   Voluntary Coupled Support 2019 Measure 01. One-off. CY 2018 ONE OFF   EUR - 140 535,46 0,00 - 140 535,46   Voluntary Coupled Support 2018 Measure 02. One-off. CY 2017 ONE OFF   EUR - 105 859,49 0,00 - 105 859,49   Voluntary Coupled Support 2019 Measure 02. One-off. CY 2018 ONE OFF   EUR -96 428,32 0,00 -96 428,32   Voluntary Coupled Support 2018 Measure 03. One-off. CY2017 ONE OFF   EUR -6 546,18 0,00 -6 546,18   Voluntary Coupled Support 2018 Measure 04. One-off. CY2017 ONE OFF   EUR - 547,84 0,00 - 547,84   Voluntary Coupled Support 2020 Measures 01 and 02. One-off. CY 2019. Upload ONE OFF   EUR - 240 525,66 0,00 - 240 525,66   Voluntary Coupled Support 2018 Measures 03 and 04. FR 5%. CY2017 FLAT RATE 5,00 % EUR -32 490,49 0,00 -32 490,49   Voluntary Coupled Support 2019 Measures 03 and 04. FR 5%. CY2018 FLAT RATE 5,00 % EUR -33 713,03 0,00 -33 713,03   Voluntary Coupled Support 2020 Measures 03 and 04. FR 5%. CY2019. Upload FLAT RATE 5,00 % EUR -33 800,06 0,00 -33 800,06   Voluntary Coupled Support 2021 Measures 03 and 04. FR 5%. CY2020. Upload FLAT RATE 5,00 % EUR -33 162,69 0,00 -33 162,69           Total AT: EUR - 872 281,34 0,00 - 872 281,34 BE Promotion Measures 2020 FY2020 for VLAM 2016/15, VLAM 2016/16 and VLAM 2016/18. Selection of implementing bodies (eligibility). ONE OFF   EUR -27 549,36 0,00 -27 549,36   Voluntary Coupled Support 2018 M01. KC1.1 and 1.3 - Oneoff - CY2017 ONE OFF   EUR - 800 789,64 0,00 - 800 789,64   Voluntary Coupled Support 2019 M01. KC1.1 - Oneoff - CY2018 ONE OFF   EUR - 921 976,67 0,00 - 921 976,67   Voluntary Coupled Support 2018 M01-M02-M03. KC 1.1.1 and 1.2.2 - Flat rate 5%on5% - CY2017-CY2018 FLAT RATE 5,00 % EUR - 140 923,03 0,00 - 140 923,03   Voluntary Coupled Support 2019 M01-M02-M03. KC 1.1.1 and 1.2.2 - Flat rate 5%on5% - CY2017-CY2018 FLAT RATE 5,00 % EUR - 139 353,41 0,00 - 139 353,41   Voluntary Coupled Support 2020 M01-M02-M03. KC1.2.2 - Flat rate 5%on5% - CY2019 FLAT RATE 5,00 % EUR - 138 701,45 0,00 - 138 701,45   Voluntary Coupled Support 2018 M02. KC1.1 - Oneoff - CY2017 ONE OFF   EUR -36 040,37 0,00 -36 040,37   Voluntary Coupled Support 2019 M02. KC1.1 - Oneoff - CY2018 ONE OFF   EUR -43 234,37 0,00 -43 234,37   Voluntary Coupled Support 2018 M03. KC1.1 and 1.3 - Oneoff - CY2017 ONE OFF   EUR -44 201,42 0,00 -44 201,42   Voluntary Coupled Support 2019 M03. KC1.1-Oneoff-CY2018 ONE OFF   EUR -47 210,27 0,00 -47 210,27   Voluntary Coupled Support 2018 M04. All KCs - Flat rate 10% - CY2017-CY2018 FLAT RATE 10,00 % EUR -57 569,28 0,00 -57 569,28   Voluntary Coupled Support 2019 M04. All KCs - Flat rate 10% - CY2017-CY2018 FLAT RATE 10,00 % EUR -58 496,64 0,00 -58 496,64   Voluntary Coupled Support 2020 M04. All KCs - Flat rate 10% - CY2019 FLAT RATE 10,00 % EUR -57 896,04 0,00 -57 896,04   Clearance of Accounts - Financial Clearance 2019 Non respect des procédures de marché public pour les programmes sociaux (lait et F&V) ONE OFF   EUR - 279 096,07 0,00 - 279 096,07   Promotion Measures 2018 Processed Potatoes and European Poultry VLAM 2016/15 Selection of implementing bodies (eligibility) ONE OFF   EUR -17 142,57 0,00 -17 142,57   Promotion Measures 2019 Processed Potatoes and European Poultry VLAM 2016/15 Selection of implementing bodies (eligibility) ONE OFF   EUR -15 640,59 0,00 -15 640,59   Clearance of Accounts - Financial Clearance 2019 Programme pour les écoles, non respect des délais de paiement ONE OFF   EUR - 150 308,82 0,00 - 150 308,82   Promotion Measures 2017 Taste Of Europe_Brazil VLAM 2016/16 Selection of implementing bodies (eligibility) ONE OFF   EUR -3 461,05 0,00 -3 461,05   Promotion Measures 2018 Taste Of Europe_Brazil VLAM 2016/16 Selection of implementing bodies (eligibility) ONE OFF   EUR -5 456,97 0,00 -5 456,97   Promotion Measures 2019 Taste Of Europe_Brazil VLAM 2016/16 Selection of implementing bodies (eligibility) ONE OFF   EUR -9 480,10 0,00 -9 480,10   Promotion Measures 2017 Taste of Europe_Canada VLAM 2016/18 Selection of implementing bodies (eligibility) ONE OFF   EUR -4 597,61 0,00 -4 597,61   Promotion Measures 2018 Taste of Europe_Canada VLAM 2016/18 Selection of implementing bodies (eligibility) ONE OFF   EUR -9 597,73 0,00 -9 597,73   Promotion Measures 2019 Taste of Europe_Canada VLAM 2016/18 Selection of implementing bodies (eligibility) ONE OFF   EUR -10 116,22 0,00 -10 116,22   Promotion Measures 2017 Taste Of Europe_India VLAM 2016/17 Selection of implementing bodies (eligibility) ONE OFF   EUR -3 923,58 0,00 -3 923,58   Promotion Measures 2018 Taste Of Europe_India VLAM 2016/17 Selection of implementing bodies (eligibility) ONE OFF   EUR -4 048,52 0,00 -4 048,52   Promotion Measures 2019 Taste Of Europe_India VLAM 2016/17 Selection of implementing bodies (eligibility) ONE OFF   EUR -1 005,18 0,00 -1 005,18           Total BE: EUR -3 027 816,96 0,00 -3 027 816,96 CZ Decoupled Direct Aids 2016 Active farmer 2015-2017 SAPS FLAT RATE 5,00 % EUR -2 251 440,51 -5 645,44 -2 245 795,07   Decoupled Direct Aids 2017 Active farmer 2015-2017 SAPS FLAT RATE 5,00 % EUR -2 251 007,60 -6 312,60 -2 244 695,00   Decoupled Direct Aids 2018 Active farmer 2015-2017 SAPS FLAT RATE 5,00 % EUR -2 246 387,17 0,00 -2 246 387,17   Voluntary Coupled Support 2016 Active farmer 2015-2017 VCS FLAT RATE 5,00 % EUR - 615 232,86 - 445,61 - 614 787,25   Voluntary Coupled Support 2017 Active farmer 2015-2017 VCS FLAT RATE 5,00 % EUR -1 811,76 0,00 -1 811,76   Reimbursement of direct aids in relation to financial discipline 2017 All weaknesses 2015-2017 FLAT RATE 2,00 % EUR - 220 820,29 0,00 - 220 820,29   Reimbursement of direct aids in relation to financial discipline 2018 All weaknesses 2015-2017 FLAT RATE 2,00 % EUR - 215 209,82 0,00 - 215 209,82   Reimbursement of direct aids in relation to financial discipline 2019 All weaknesses 2015-2017 FLAT RATE 2,00 % EUR - 218 667,84 0,00 - 218 667,84   Decoupled Direct Aids 2016 Artificial conditions SAPS 2015 FLAT RATE 5,00 % EUR - 164 449,24 - 513,12 - 163 936,12   Decoupled Direct Aids 2017 Artificial conditions SAPS 2016 FLAT RATE 5,00 % EUR - 166 906,58 - 582,23 - 166 324,35   Decoupled Direct Aids 2018 Artificial conditions SAPS 2017 FLAT RATE 5,00 % EUR - 186 108,22 -28 689,78 - 157 418,44   Decoupled Direct Aids 2016 Greening - PG determination 2015-2017 & all other findings affecting greening population FLAT RATE 2,00 % EUR -4 939 856,04 0,00 -4 939 856,04   Decoupled Direct Aids 2017 Greening - PG determination 2015-2017 & all other findings affecting greening population FLAT RATE 2,00 % EUR -4 998 868,96 0,00 -4 998 868,96   Decoupled Direct Aids 2018 Greening - PG determination 2015-2017 & all other findings affecting greening population FLAT RATE 2,00 % EUR -4 960 352,47 0,00 -4 960 352,47   Decoupled Direct Aids 2019 Greening - PG determination 2015-2017 & all other findings affecting greening population FLAT RATE 2,00 % EUR -24 707,00 0,00 -24 707,00   Decoupled Direct Aids 2016 Late lodging SAPS 2015-2017 ONE OFF   EUR - 310 744,86 - 779,19 - 309 965,67   Decoupled Direct Aids 2017 Late lodging SAPS 2015-2017 ONE OFF   EUR - 310 685,11 - 869,69 - 309 815,42   Decoupled Direct Aids 2018 Late lodging SAPS 2015-2017 ONE OFF   EUR - 291 151,42 0,00 - 291 151,42   Decoupled Direct Aids 2019 Late lodging SAPS 2015-2017 ONE OFF   EUR 0,00 0,00 0,00   Decoupled Direct Aids 2018 OTSC insufficient number SAPS 2017 (Yellow card) ONE OFF   EUR -18 808,71 0,00 -18 808,71   Decoupled Direct Aids 2019 OTSC insufficient number SAPS 2017 (Yellow card) ONE OFF   EUR -24,53 0,00 -24,53   Decoupled Direct Aids 2016 Recoveries SAPS 2015-2017 ESTIMATED BY AMOUNT   EUR -5 970 817,09 -14 971,71 -5 955 845,38   Decoupled Direct Aids 2017 Recoveries SAPS 2015-2017 ESTIMATED BY AMOUNT   EUR -5 969 669,02 -16 710,64 -5 952 958,38   Decoupled Direct Aids 2018 Recoveries SAPS 2015-2017 ESTIMATED BY AMOUNT   EUR -5 938 606,93 0,00 -5 938 606,93   Decoupled Direct Aids 2019 Recoveries SAPS 2015-2017 ESTIMATED BY AMOUNT   EUR -8 473,72 0,00 -8 473,72   Decoupled Direct Aids 2016 YFS Artificial condition 2015-2017 & all other weaknesses FLAT RATE 2,00 % EUR -43 876,31 0,00 -43 876,31   Decoupled Direct Aids 2017 YFS Artificial condition 2015-2017 & all other weaknesses FLAT RATE 2,00 % EUR -47 606,01 0,00 -47 606,01   Decoupled Direct Aids 2018 YFS Artificial condition 2015-2017 & all other weaknesses FLAT RATE 2,00 % EUR -48 425,99 0,00 -48 425,99   Decoupled Direct Aids 2019 YFS Artificial condition 2015-2017 & all other weaknesses FLAT RATE 2,00 % EUR - 147,18 0,00 - 147,18           Total CZ: EUR -42 420 863,24 -75 520,01 -42 345 343,23 DE Clearance of Accounts - Financial Clearance 2019 EAFRD IACS and EAFRD Non-IACS - financial errors EAGF Non-IACS - known error EAGF - unexplained differences in reconciliation EAGF - unjustified payment entitlements ONE OFF   EUR -26 952,10 0,00 -26 952,10   Clearance of Accounts - Financial Clearance 2019 EAGF Non-IACS - projected incompliance rate ESTIMATED BY AMOUNT   EUR - 528 153,92 0,00 - 528 153,92           Total DE: EUR - 555 106,02 0,00 - 555 106,02 EE Voluntary Coupled Support 2019 Animal replacement and late notification – CY 2018 ONE OFF   EUR - 231 180,98 0,00 - 231 180,98   Voluntary Coupled Support 2019 Animal replacement and late notification – CY 2019 ONE OFF   EUR - 197 711,03 0,00 - 197 711,03   Voluntary Coupled Support 2018 Animal replacement – CY 2017 ONE OFF   EUR - 207 088,41 0,00 - 207 088,41           Total EE: EUR - 635 980,42 0,00 - 635 980,42 ES Clearance of Accounts - Financial Clearance 2019 Financial clearance FY2019 - Errors in EAGF and EAFRD ONE OFF   EUR -9 374,90 0,00 -9 374,90   Clearance of Accounts - Financial Clearance 2019 Financial errors in EAGF and EAFRD ONE OFF   EUR -12 378,41 0,00 -12 378,41   Wine - Promotion in third countries 2017 Promotion in third countries - deficiencies in the administrative checks in FY2017-FY2020 in CCAA Valencia FLAT RATE 5,00 % EUR - 123 779,85 0,00 - 123 779,85   Wine - Promotion in third countries 2018 Promotion in third countries - deficiencies in the administrative checks in FY2017-FY2020 in CCAA Valencia FLAT RATE 5,00 % EUR - 116 347,25 0,00 - 116 347,25   Wine - Promotion in third countries 2019 Promotion in third countries - deficiencies in the administrative checks in FY2017-FY2020 in CCAA Valencia FLAT RATE 5,00 % EUR - 129 768,51 0,00 - 129 768,51   Wine - Promotion in third countries 2020 Promotion in third countries - deficiencies in the administrative checks in FY2017-FY2020 in Valencia FLAT RATE 5,00 % EUR -30 237,64 0,00 -30 237,64   Wine - Promotion in third countries 2018 Promotion in third countries - overpayment of expenditure - ineligible expenditure related to the audit certificates in FY 2018 for 5 CCAA ONE OFF   EUR -29 374,50 0,00 -29 374,50   Wine - Restructuring and conversion of vineyards 2020 Restructuring - deficiencies in methodology used for establishing the national maximum levels of support affecting whole Spain - FY2017-FY2020 FLAT RATE 3,00 % EUR -4 304,88 0,00 -4 304,88   Wine - Restructuring and conversion of vineyards 2017 Restructuring- deficiencies in methodology used for establishing the national maximum levels of support affecting whole Spain - FY2017-FY2020 FLAT RATE 3,00 % EUR -93 006,88 0,00 -93 006,88   Wine - Restructuring and conversion of vineyards 2018 Restructuring- deficiencies in methodology used for establishing the national maximum levels of support affecting whole Spain - FY2017-FY2020 FLAT RATE 3,00 % EUR -73 157,76 0,00 -73 157,76   Wine - Restructuring and conversion of vineyards 2019 Restructuring- deficiencies in methodology used for establishing the national maximum levels of support affecting whole Spain - FY2017-FY2020 FLAT RATE 3,00 % EUR -36 705,28 0,00 -36 705,28   Wine - Restructuring and conversion of vineyards 2020 Restructuring- deficiencies in methodology used for establishing the national maximum levels of support affecting whole Spain - FY2017-FY2020 FLAT RATE 3,00 % EUR -21 946,09 0,00 -21 946,09   Wine - Restructuring and conversion of vineyards 2017 Restructuring - deficiencies in the methodology for the calculation of the unit cost for in-kind contribution and its implementation in CCAA Valencia in FY2017-FY2018 ONE OFF   EUR - 268 155,85 0,00 - 268 155,85   Wine - Restructuring and conversion of vineyards 2018 Restructuring - deficiencies in the methodology for the calculation of the unit cost for in-kind contribution and its implementation in CCAA Valencia in FY2017-FY2018 ONE OFF   EUR - 354 284,88 0,00 - 354 284,88           Total ES: EUR -1 302 822,68 0,00 -1 302 822,68 FR Clearance of Accounts - Financial Clearance 2018 Créances ONE OFF   EUR -4 981,39 0,00 -4 981,39   Clearance of Accounts - Financial Clearance 2018 FEAGA erreur connue ONE OFF   EUR - 262,04 0,00 - 262,04           Total FR: EUR -5 243,43 0,00 -5 243,43 GR Voluntary Coupled Support 2017 Administrative checks, including cross-checks, to establish the eligibility of the aid– bovine sector ONE OFF   EUR - 588 722,93 0,00 - 588 722,93   Voluntary Coupled Support 2018 Administrative checks, including cross-checks, to establish the eligibility of the aid– bovine sector ONE OFF   EUR -2 122,56 0,00 -2 122,56   Voluntary Coupled Support 2017 Checks on the correctness of the calculation of the aid including application of administrative penalties - identification/sanctioning of late notifications in the bovine database ONE OFF   EUR - 163 006,50 0,00 - 163 006,50   Voluntary Coupled Support 2018 Checks on the correctness of the calculation of the aid including application of administrative penalties - identification/sanctioning of late notifications in the bovine database ONE OFF   EUR - 217 026,50 0,00 - 217 026,50   Other Direct Aid - POSEI (2014+) 2018 Penalties following administrative and on-the-spot checks - FY 2018 ONE OFF   EUR -13 461,22 0,00 -13 461,22   Other Direct Aid - POSEI (2014+) 2019 Penalties following administrative and on-the-spot checks - FY 2019 ONE OFF   EUR -30 338,96 0,00 -30 338,96   Other Direct Aid - POSEI (2014+) 2020 Penalties following administrative and on-the-spot checks - FY 2020 ONE OFF   EUR -24 873,20 0,00 -24 873,20   Voluntary Coupled Support 2017 Performance of on-the-spot checks in the number required- minimum control rate not achieved ONE OFF   EUR -1 116,66 0,00 -1 116,66   Olive Oil - Work programmes of operators' organisations 2018 Severe deficiencies in the operation of the key control "Appropriate performance of the administrative checks to establish the eligibility of work programmes and the aid applications". FLAT RATE 10,00 % EUR - 589 465,15 0,00 - 589 465,15           Total GR: EUR -1 630 133,68 0,00 -1 630 133,68 HR Decoupled Direct Aids 2019 BPS - Calculated error following the deficiencies identified by the Certification Body ONE OFF   EUR -37 355,27 0,00 -37 355,27   EU School Scheme 2018 Fruit and Vegetable School schemes - flat rate correction on part of the FY2018 population FLAT RATE 10,00 % EUR -56 033,61 0,00 -56 033,61   EU School Scheme 2019 Fruit and Vegetable School schemes - key control severe deficiency FLAT RATE 10,00 % EUR - 172 061,23 0,00 - 172 061,23   EU School Scheme 2020 Fruit and Vegetable School schemes - key control severe deficiency FLAT RATE 10,00 % EUR - 151 344,08 0,00 - 151 344,08   Fruit and Vegetables - Exceptional support measures 2017 Fruit & Vegetable Exceptional support measures – Checks to establish the access to the aid claimed ONE OFF   EUR -27 785,92 0,00 -27 785,92   Fruit and Vegetables - Exceptional support measures 2018 Fruit & Vegetable Exceptional support measures – Checks to establish the access to the aid claimed ONE OFF   EUR - 199 630,41 0,00 - 199 630,41   Decoupled Direct Aids 2019 Greening - error calculated following the deficiencies identified by the CB ONE OFF   EUR -11 009,88 0,00 -11 009,88   EU School Scheme 2019 Milk School Schemes - calculated error ONE OFF   EUR -4 574,64 0,00 -4 574,64   EU School Scheme 2020 Milk School Schemes - calculated error ONE OFF   EUR - 672,64 0,00 - 672,64   Voluntary coupled support 2019 Voluntary Coupled Support - error calculated following the deficiencies identified by the CB ONE OFF   EUR -2 770,25 0,00 -2 770,25   Wine - Investment 2017 Wine Investment – eligibility of the preparatory costs ONE OFF   EUR -16 141,87 0,00 -16 141,87   Wine - Investment 2018 Wine Investment – eligibility of the preparatory costs ONE OFF   EUR -13 830,09 0,00 -13 830,09   Decoupled Direct Aids 2019 Young Farmer Schemes -error calculated following the deficiencies identified by the CB ONE OFF   EUR - 109,49 0,00 - 109,49           Total HR: EUR - 693 319,38 0,00 - 693 319,38 HU Fruit and Vegetables - Operational programmes incl withdrawals 2016 Deficiencies in the functioning of the key controls "Checks to establish the access to the aid claimed" and "Correct calculation of the aid including administrative reductions and penalties" affecting FY 2016 to FY2018 FLAT RATE 5,00 % EUR - 100 894,28 0,00 - 100 894,28   Fruit and Vegetables - Operational programmes incl withdrawals 2017 Deficiencies in the functioning of the key controls "Checks to establish the access to the aid claimed" and "Correct calculation of the aid including administrative reductions and penalties" affecting FY 2016 to FY2018 FLAT RATE 5,00 % EUR - 198 303,49 -5,59 - 198 297,90   Fruit and Vegetables - Operational programmes incl withdrawals 2018 Deficiencies in the functioning of the key controls "Checks to establish the access to the aid claimed" and "Correct calculation of the aid including administrative reductions and penalties" affecting FY 2016 to FY2018 FLAT RATE 5,00 % EUR - 211 811,13 0,00 - 211 811,13   Fruit and Vegetables - Operational programmes incl withdrawals 2019 Deficiencies in the functioning of the key controls "Checks to establish the access to the aid claimed" and "Correct calculation of the aid including administrative reductions and penalties" affecting FY 2019 FLAT RATE 5,00 % EUR - 267 765,50 0,00 - 267 765,50           Total HU: EUR - 778 774,40 -5,59 - 778 768,81 IT Clearance of Accounts - Financial Clearance 2018 Financial errors in substantive testing - EAGF Non IACS ONE OFF   EUR -36 841,08 0,00 -36 841,08   Clearance of Accounts - Financial Clearance 2018 Irregularities cancelled and charged to the EAGF ONE OFF   EUR - 305 111,11 0,00 - 305 111,11           Total IT: EUR - 341 952,19 0,00 - 341 952,19 PT Other Direct Aid - POSEI (2014+) 2017 Weakness in the exhaustive administrative checks to establish the access to the aid claimed : LPIS is not reliable FY2017 FLAT RATE 10,00 % EUR -38 688,60 - 773,76 -37 914,84   Other Direct Aid - POSEI (2014+) 2018 Weakness in the exhaustive administrative checks to establish the access to the aid claimed : LPIS is not reliable FY2018 FLAT RATE 10,00 % EUR - 488 404,07 0,00 - 488 404,07   Other Direct Aid - POSEI (2014+) 2019 Weakness in the exhaustive administrative checks to establish the access to the aid claimed : LPIS is not reliable FY2019 FLAT RATE 10,00 % EUR - 415 352,42 0,00 - 415 352,42   Other Direct Aid - POSEI (2014+) 2020 Weakness in the exhaustive administrative checks to establish the access to the aid claimed : LPIS is not reliable FY2020 FLAT RATE 10,00 % EUR - 401 640,11 0,00 - 401 640,11           Total PT: EUR -1 344 085,20 - 773,76 -1 343 311,44 RO Decoupled Direct Aids 2018 All weaknesesses combined FLAT RATE 5,00 % EUR -76 550 223,95 -25 760,36 -76 524 463,59   Decoupled Direct Aids 2019 All weaknesesses combined FLAT RATE 5,00 % EUR -80 582 556,68 0,00 -80 582 556,68   Voluntary Coupled Support 2018 All weaknesses combined VCS 2017-2018 FLAT RATE 5,00 % EUR -3 757 811,89 -73 980,35 -3 683 831,54   Voluntary Coupled Support 2019 All weaknesses combined VCS 2017-2018 FLAT RATE 5,00 % EUR -3 702 774,72 0,00 -3 702 774,72   Clearance of Accounts - Financial Clearance 2019 PIR EAGF NON IACS ESTIMATED BY AMOUNT   EUR - 636 890,69 0,00 - 636 890,69           Total RO: EUR - 165 230 257,93 -99 740,71 - 165 130 517,22 SI Decoupled Direct Aids 2017 BPS/Administrative checks on PEs when setting up the BPS, Recovery of PE - CY 2015 & 2016 ONE OFF   EUR -1 492 952,60 -11,64 -1 492 940,96   Decoupled Direct Aids 2018 BPS/Administrative checks on PEs when setting up the BPS, Recovery of PE - CY 2015 & 2016 ONE OFF   EUR - 719,67 0,00 - 719,67   Decoupled Direct Aids 2019 BPS/Administrative checks on PEs when setting up the BPS, Recovery of PE - CY 2015 & 2016 ONE OFF   EUR - 291,33 0,00 - 291,33   Decoupled Direct Aids 2018 BPS/Administrative checks on PEs when setting up the BPS, Recovery of PE - CY 2017 ONE OFF   EUR - 871 960,53 -3,18 - 871 957,35   Decoupled Direct Aids 2019 BPS/Administrative checks on PEs when setting up the BPS, Recovery of PE - CY 2017 ONE OFF   EUR -36,44 0,00 -36,44   Decoupled Direct Aids 2019 BPS/Administrative checks on PEs when setting up the BPS, Recovery of PE - CY 2018 ONE OFF   EUR - 771 009,02 0,00 - 771 009,02   Decoupled Direct Aids 2017 Greening payment /Administrative checks on PEs when setting up the BPS Recovery of PEs Claim year 2015 & 2016 ONE OFF   EUR - 843 450,46 -6,72 - 843 443,74   Decoupled Direct Aids 2018 Greening payment /Administrative checks on PEs when setting up the BPS Recovery of PEs Claim year 2015 & 2016 ONE OFF   EUR - 389,30 0,00 - 389,30   Decoupled Direct Aids 2019 Greening payment /Administrative checks on PEs when setting up the BPS Recovery of PEs Claim year 2015 & 2016 ONE OFF   EUR - 152,97 0,00 - 152,97   Decoupled Direct Aids 2018 Greening payment /Administrative checks on PEs when setting up the BPS Recovery of PEs Claim year 2017 ONE OFF   EUR - 493 784,89 -1,59 - 493 783,30   Decoupled Direct Aids 2019 Greening payment /Administrative checks on PEs when setting up the BPS Recovery of PEs Claim year 2017 ONE OFF   EUR -20,60 0,00 -20,60   Decoupled Direct Aids 2019 Greening payment /Administrative checks on PEs when setting up the BPS Recovery of PEs Claim year 2018 ONE OFF   EUR - 427 634,98 0,00 - 427 634,98   Decoupled Direct Aids 2017 YFS /Administrative checks on PEs when setting up the BPS Recovery of PEs - NR Claim year 2016 ONE OFF   EUR -31 761,42 0,00 -31 761,42   Decoupled Direct Aids 2018 YFS /Administrative checks on PEs when setting up the BPS Recovery of PEs - NR Claim year 2017 ONE OFF   EUR -30 395,57 0,00 -30 395,57   Decoupled Direct Aids 2019 YFS /Administrative checks on PEs when setting up the BPS Recovery of PEs - NR Claim year 2018 ONE OFF   EUR -9 776,00 0,00 -9 776,00           Total SI: EUR -4 974 335,78 -23,13 -4 974 312,65 Currency Amount Deductions Financial Impact EUR - 223 812 972,65 - 176 063,20 - 223 636 909,45 Budget Item: 6201 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact BE Clearance of Accounts - Financial Clearance 2019 EAFRD IACS : known error for the measure "mating disruption in fruit crops" ONE OFF   EUR -27 251,70 0,00 -27 251,70   Clearance of Accounts - Financial Clearance 2019 EAFRD NON-IACS : projected incompliance rate ONE OFF   EUR - 158 317,69 0,00 - 158 317,69   Clearance of Accounts - Financial Clearance 2019 Feader Hors SIGC : correction forfaitaire de 5% sur les mesures investissement - évaluation du coût raisonnable FLAT RATE 5,00 % EUR - 603 594,87 0,00 - 603 594,87   Clearance of Accounts - Financial Clearance 2019 Feader SIGC : erreur connue - mesure 10 ONE OFF   EUR - 824,00 0,00 - 824,00   Clearance of Accounts - Financial Clearance 2019 Mesure 6.4 - controle de la raisonnabilité des coûts insuffisant FLAT RATE 5,00 % EUR -2 084,92 0,00 -2 084,92   Clearance of Accounts - Financial Clearance 2019 Taux de non-conformité ESTIMATED BY AMOUNT   EUR - 134 698,47 0,00 - 134 698,47           Total BE: EUR - 926 771,65 0,00 - 926 771,65 CZ Rural Development EAFRD measures subject to IACS 2016 Active farmer EAFRD FLAT RATE 5,00 % EUR - 533 764,12 0,00 - 533 764,12   Rural Development EAFRD measures subject to IACS 2017 Active farmer EAFRD FLAT RATE 5,00 % EUR - 596 040,96 43,59 - 596 084,55   Rural Development EAFRD measures subject to IACS 2018 Active farmer EAFRD FLAT RATE 5,00 % EUR - 623 339,60 39,20 - 623 378,80           Total CZ: EUR -1 753 144,68 82,79 -1 753 227,47 DE Clearance of Accounts - Financial Clearance 2019 EAFRD 2007-2013 - unexplained difference in reconciliation ONE OFF   EUR -15,15 0,00 -15,15   Clearance of Accounts - Financial Clearance 2019 EAFRD 2013-2020 - unexplained difference in reconciliation ONE OFF   EUR -2 052,96 0,00 -2 052,96   Clearance of Accounts - Financial Clearance 2019 EAFRD IACS and EAFRD Non-IACS - financial errors EAGF Non-IACS - known error EAGF - unexplained differences in reconciliation EAGF - unjustified payment entitlements ONE OFF   EUR -42 977,42 0,00 -42 977,42           Total DE: EUR -45 045,53 0,00 -45 045,53 ES Clearance of Accounts - Financial Clearance 2018 EAFRD – Deficiencies in key controls in Non-IACS in CB report for year 2019. FLAT RATE 5,00 % EUR -81 588,53 0,00 -81 588,53   Clearance of Accounts - Financial Clearance 2019 EAFRD – Deficiencies in key controls in Non-IACS in CB report for year 2019. FLAT RATE 5,00 % EUR - 346 800,11 0,00 - 346 800,11   Clearance of Accounts - Financial Clearance 2019 Enquiry CEB/2020/026/ES - CB findings ESTIMATED BY AMOUNT   EUR - 101 680,00 0,00 - 101 680,00   Clearance of Accounts - Financial Clearance 2018 Financial clearance FY2019 - Errors in EAGF and EAFRD ONE OFF   EUR -1 105,85 0,00 -1 105,85   Clearance of Accounts - Financial Clearance 2019 Financial errors in EAGF and EAFRD ONE OFF   EUR -62 092,21 0,00 -62 092,21           Total ES: EUR - 593 266,70 0,00 - 593 266,70 FR Clearance of Accounts - Financial Clearance 2018 EPP dans FEADER HSIGC ESTIMATED BY AMOUNT   EUR -13 880 021,16 0,00 -13 880 021,16   Rural Development EAFRD measures subject to IACS 2018 EPP dans Feader SIGC ESTIMATED BY AMOUNT   EUR - 193 978,19 0,00 - 193 978,19   Rural Development EAFRD forestry measures 2018 Feader erreurs connues ONE OFF   EUR -83 312,03 0,00 -83 312,03   Rural Development EAFRD investment - private beneficiaries 2018 Feader erreurs connues ONE OFF   EUR -5 471,21 0,00 -5 471,21   Rural Development EAFRD investment - public beneficiaries 2018 Feader erreurs connues ONE OFF   EUR -2 567,71 0,00 -2 567,71   Rural Development EAFRD Knowledge and innovation 2018 Feader erreurs connues ONE OFF   EUR -52 232,10 0,00 -52 232,10   Rural Development EAFRD Leader 2019 RD1-2019-805-FR - Reference cost (cost reasonableness) FY2019 - M19.2 ONE OFF   EUR -4 425,25 0,00 -4 425,25   Rural Development EAFRD investment - private beneficiaries 2019 RD1-2019-805-FR - Reference cost (reasonableness of the cost) FY2019 - M4.2 ONE OFF   EUR - 165 241,49 0,00 - 165 241,49   Rural Development EAFRD investment - private beneficiaries 2018 RD1-2019-805-FR - Reference cost (reasonableness of the costs) FY2018 M4.2 ONE OFF   EUR -11 126,83 0,00 -11 126,83           Total FR: EUR -14 398 375,97 0,00 -14 398 375,97 HR Rural Development EAFRD investment - private beneficiaries 2017 Deficiencies in the checks on the reasonableness of costs FLAT RATE 5,00 % EUR -1 377 659,97 0,00 -1 377 659,97   Rural Development EAFRD investment - private beneficiaries 2018 Deficiencies in the checks on the reasonableness of costs FLAT RATE 5,00 % EUR -3 096 765,72 0,00 -3 096 765,72   Rural Development EAFRD investment - private beneficiaries 2019 Deficiencies in the checks on the reasonableness of costs FLAT RATE 5,00 % EUR - 796 642,20 0,00 - 796 642,20   Rural Development EAFRD investment - private beneficiaries 2020 Deficiencies in the checks on the reasonableness of costs FLAT RATE 5,00 % EUR -50 094,28 0,00 -50 094,28   Clearance of Accounts - Financial Clearance 2019 Incompliance rate for the EAFRD IACS ESTIMATED BY AMOUNT   EUR -1 484 730,84 0,00 -1 484 730,84           Total HR: EUR -6 805 893,01 0,00 -6 805 893,01 IT Clearance of Accounts - Financial Clearance 2016 LAR/2018/012/IT known errors on EAFRD population ONE OFF   EUR -1 469 700,84 0,00 -1 469 700,84   Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M10 - CY2017 - AGEA IT01 ONE OFF   EUR -48 472,57 -11 459,18 -37 013,39   Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M10 - CY2017 - AGREA IT08 ONE OFF   EUR -20 282,08 0,00 -20 282,08   Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M10 - CY2017 - APPAG IT25 ONE OFF   EUR -11 103,94 0,00 -11 103,94   Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M10 - CY2017 - ARCEA IT26 ONE OFF   EUR -5 024,30 0,00 -5 024,30   Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M10 - CY2017 - ARPEA IT10 ONE OFF   EUR -43 006,87 0,00 -43 006,87   Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M10 - CY2017 - AVEPA IT05 ONE OFF   EUR -21 661,98 -67,56 -21 594,42   Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M10 - CY2017 - OPRLO IT23 ONE OFF   EUR -17 522,23 -20,55 -17 501,68   Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M11 - CY2017 - AGEA IT01 ONE OFF   EUR -69 117,37 -22 919,09 -46 198,28   Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M11 - CY2017 - AGREA IT08 ONE OFF   EUR -17 872,04 0,00 -17 872,04   Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M11 - CY2017 - APPAG IT25 ONE OFF   EUR -13 944,62 -16,19 -13 928,43   Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M11 - CY2017 - ARCEA IT26 ONE OFF   EUR -4 807,36 0,00 -4 807,36   Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M11 - CY2017 - ARPEA IT10 ONE OFF   EUR -5 869,23 0,00 -5 869,23   Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M11 - CY2017 - ARTEA IT07 ONE OFF   EUR -2,35 0,00 -2,35   Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M11 - CY2017 - AVEPA IT05 ONE OFF   EUR - 656,11 -0,21 - 655,90   Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M11 - CY2017 - OPRLO IT23 ONE OFF   EUR -5 581,78 -38,81 -5 542,97   Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M12 - CY2017 - AGEA IT01 ONE OFF   EUR -8 781,07 -60,68 -8 720,39   Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M12 - CY2017 - ARPEA IT10 ONE OFF   EUR -2,70 0,00 -2,70   Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M13 - CY2017 - AGEA IT01 ONE OFF   EUR -50 655,21 -17 186,69 -33 468,52   Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M13 - CY2017 - AGREA IT08 ONE OFF   EUR -8 173,09 -2,19 -8 170,90   Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M13 - CY2017 - APPAG IT25 ONE OFF   EUR -27 384,68 -4,06 -27 380,62   Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M13 - CY2017 - ARCEA IT26 ONE OFF   EUR -3 666,41 0,00 -3 666,41   Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M13 - CY2017 - ARPEA IT10 ONE OFF   EUR -11 845,39 0,00 -11 845,39   Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M13 - CY2017 - AVEPA IT05 ONE OFF   EUR -7 347,20 -0,66 -7 346,54   Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M13 - CY2017 - OPRLO IT23 ONE OFF   EUR -10 040,80 -45,74 -9 995,06   Rural Development EAFRD forestry measures 2018 MEA - the existence of a shift in LPIS - M15 - CY2017 - AGEA IT01 ONE OFF   EUR -1 536,66 0,00 -1 536,66   Rural Development EAFRD forestry measures 2018 MEA - the existence of a shift in LPIS - M8 - CY2017 - AGEA IT01 ONE OFF   EUR -3 282,02 -89,95 -3 192,07   Rural Development EAFRD forestry measures 2018 MEA - the existence of a shift in LPIS - M8 - CY2017 - AGREA IT08 ONE OFF   EUR -1 228,07 0,00 -1 228,07   Rural Development EAFRD forestry measures 2018 MEA - the existence of a shift in LPIS - M8 - CY2017 - ARCEA IT26 ONE OFF   EUR - 106,57 0,00 - 106,57   Rural Development EAFRD forestry measures 2018 MEA - the existence of a shift in LPIS - M8 - CY2017 - ARPEA IT10 ONE OFF   EUR -5,20 0,00 -5,20   Rural Development EAFRD forestry measures 2018 MEA - the existence of a shift in LPIS - M8 - CY2017 - ARTEA IT07 ONE OFF   EUR -2 004,05 0,00 -2 004,05   Rural Development EAFRD forestry measures 2018 MEA - the existence of a shift in LPIS - M8 - CY2017 - AVEPA IT05 ONE OFF   EUR -1 064,99 0,00 -1 064,99   Rural Development EAFRD forestry measures 2018 MEA - the existence of a shift in LPIS - M8 - CY2017 - OPRLO IT23 ONE OFF   EUR -5 997,96 -0,11 -5 997,85           Total IT: EUR -1 897 747,74 -51 911,67 -1 845 836,07 LT Rural Development EAFRD Measures with flat-rate support 2018 Key control - Eligibility criteria FLAT RATE 5,00 % EUR -51 849,38 0,00 -51 849,38   Rural Development EAFRD Measures with flat-rate support 2019 Key control - Eligibility criteria FLAT RATE 5,00 % EUR - 335 396,39 0,00 - 335 396,39   Rural Development EAFRD investment - private beneficiaries 2017 Key control - Reasonableness of costs ONE OFF   EUR - 170 905,02 0,00 - 170 905,02   Rural Development EAFRD investment - private beneficiaries 2018 Key control - Reasonableness of costs ONE OFF   EUR -26 362,98 0,00 -26 362,98           Total LT: EUR - 584 513,77 0,00 - 584 513,77 PT Rural Development EAFRD Measures with flat-rate support 2021 Ineligible beneficiaries ONE OFF   EUR -16 031,25 0,00 -16 031,25   Rural Development EAFRD Measures with flat-rate support 2016 Ineligible beneficiaries ONE OFF   EUR -17 718,75 0,00 -17 718,75   Rural Development EAFRD Measures with flat-rate support 2017 Ineligible beneficiaries ONE OFF   EUR -50 625,00 0,00 -50 625,00   Rural Development EAFRD Measures with flat-rate support 2018 Ineligible beneficiaries ONE OFF   EUR -28 687,50 0,00 -28 687,50   Rural Development EAFRD Measures with flat-rate support 2019 Ineligible beneficiaries ONE OFF   EUR -23 625,00 0,00 -23 625,00   Rural Development EAFRD Leader 2020 ineligible expenditure ONE OFF   EUR -3 740,00 0,00 -3 740,00   Rural Development EAFRD Leader 2018 ineligible expenditure ONE OFF   EUR -5 884,80 0,00 -5 884,80   Rural Development EAFRD Leader 2019 ineligible expenditure ONE OFF   EUR -10 361,93 0,00 -10 361,93   Rural Development EAFRD Risk management 2018 Ineligible expenditure ONE OFF   EUR -1 799,98 0,00 -1 799,98   Rural Development EAFRD Risk management 2019 Ineligible expenditure ONE OFF   EUR -3 198,72 0,00 -3 198,72   Rural Development EAFRD investment - private beneficiaries 2020 Ineligible expenditure and increase of aid support rate ONE OFF   EUR -18 159,77 0,00 -18 159,77   Rural Development EAFRD investment - private beneficiaries 2017 Ineligible expenditure and increase of aid support rate ONE OFF   EUR -24 447,02 0,00 -24 447,02   Rural Development EAFRD investment - private beneficiaries 2018 Ineligible expenditure and increase of aid support rate ONE OFF   EUR -90 201,04 0,00 -90 201,04   Rural Development EAFRD investment - private beneficiaries 2019 Ineligible expenditure and increase of aid support rate ONE OFF   EUR -76 139,49 0,00 -76 139,49           Total PT: EUR - 370 620,25 0,00 - 370 620,25 RO Rural Development EAFRD measures subject to IACS 2018 Weaknesses in LPIS FLAT RATE 2,00 % EUR -6 784 086,25 -2 542,90 -6 781 543,35   Rural Development EAFRD measures subject to IACS 2019 Weaknesses in LPIS FLAT RATE 2,00 % EUR -7 044 940,97 0,00 -7 044 940,97           Total RO: EUR -13 829 027,22 -2 542,90 -13 826 484,32 Currency Amount Deductions Financial Impact EUR -41 204 406,52 -54 371,78 -41 150 034,74

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