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.
Commission Implementing Decision (EU) 2023/1408 of 3 July 2023 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(2023)3494) (Only the Bulgarian, Croatian, Czech, Dutch, English, French, German, Hungarian, Irish, Italian, Lithuanian, Polish, Portuguese, Romanian, Slovak, Spanish and Swedish texts are authentic)
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 ↗
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.
This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Federal Republic of Germany, Ireland, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Lithuania, Hungary, the Kingdom of the Netherlands, the Republic of Poland, the Portuguese Republic, Romania, the Slovak Republic and the Kingdom of Sweden.
ANNEX Financial Corrections EAGF Financial corrections - excluding cross-compliance Budget Item: 6200 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided BE Clearance of Accounts - Financial Clearance 2020 Late payments - school scheme ESTIMATED BY AMOUNT EUR -18 986,16 0,00 -18 986,16 Total BE: EUR -18 986,16 0,00 -18 986,16 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided CZ Decoupled Direct Aids 2021 All weaknesses 2020 ONE OFF EUR - 740 885,23 0,00 - 740 885,23 Decoupled Direct Aids 2019 Greening 2018 ONE OFF EUR - 165 173,77 0,00 - 165 173,77 Decoupled Direct Aids 2020 Greening 2019 ONE OFF EUR - 173 025,91 0,00 - 173 025,91 Decoupled Direct Aids 2019 SAPS 2018 ONE OFF EUR - 748 996,93 0,00 - 748 996,93 Decoupled Direct Aids 2020 SAPS 2019 ONE OFF EUR - 843 550,69 0,00 - 843 550,69 Decoupled Direct Aids 2019 YFS 2018 ONE OFF EUR - 163 044,70 0,00 - 163 044,70 Decoupled Direct Aids 2020 YFS 2019 ONE OFF EUR -20 677,45 0,00 -20 677,45 Total CZ: EUR -2 855 354,68 0,00 -2 855 354,68 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided DE Clearance of Accounts - Financial Clearance 2021 Debt with delay in recovery procedures for EAGF ONE OFF EUR -2 373,87 0,00 -2 373,87 Clearance of Accounts - Financial Clearance 2021 Financial errors EAGF Non-IACS ONE OFF EUR -59 516,17 0,00 -59 516,17 Clearance of Accounts - Financial Clearance 2021 Reconciliation debt management - EAGF and EAFRD ONE OFF EUR -2 831,79 0,00 -2 831,79 Total DE: EUR -64 721,83 0,00 -64 721,83 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided ES Wine - Promotion in third countries 2019 Absence in a key control FY 2019 - FY 2020 FLAT RATE 10,00% EUR - 510 603,92 0,00 - 510 603,92 Wine - Promotion in third countries 2020 Absence in a key control FY 2019 - FY 2020 FLAT RATE 10,00% EUR - 352 382,86 0,00 - 352 382,86 Wine - Promotion in third countries 2021 Absence in a key control FY 2021 FLAT RATE 10,00% EUR - 296 961,54 0,00 - 296 961,54 Voluntary Coupled Support 2019 Correct application of exclusions and administrative penalties in case of non-compliance with the requirements for Identification & Registration – M10 (suckler cows)- CY2018 ONE OFF EUR - 238 329,73 -78,59 - 238 251,14 Voluntary Coupled Support 2020 Correct application of exclusions and administrative penalties in case of non-compliance with the requirements for Identification & Registration – M10 (suckler cows)- CY2019 ONE OFF EUR - 240 853,71 0,00 - 240 853,71 Voluntary Coupled Support 2021 Correct application of exclusions and administrative penalties in case of non-compliance with the requirements for Identification & Registration– M10 (suckler cows) - CY2020 ONE OFF EUR - 137 696,19 0,00 - 137 696,19 Wine - Promotion in third countries 2019 Deficiency in key control - FY 2019 - full implementation - Andalucia FLAT RATE 5,00% EUR -4 456,29 0,00 -4 456,29 Wine - Promotion in third countries 2019 Deficiency in key control - FY 2019 - full implementation - Aragon FLAT RATE 5,00% EUR - 454,32 0,00 - 454,32 Wine - Promotion in third countries 2019 Deficiency in key control - FY 2019 - full implementation - Castilla La Mancha FLAT RATE 5,00% EUR -11 444,60 0,00 -11 444,60 Wine - Promotion in third countries 2019 Deficiency in key control - FY 2019 - full implementation - Castilla Leon FLAT RATE 5,00% EUR -13 435,47 -37,71 -13 397,76 Wine - Promotion in third countries 2019 Deficiency in key control - FY 2019 - full implementation - Cataluna FLAT RATE 5,00% EUR -7 332,26 0,00 -7 332,26 Wine - Promotion in third countries 2019 Deficiency in key control - FY 2019 - full implementation -C Valenciana FLAT RATE 5,00% EUR -33 058,51 -33 058,51 0,00 Wine - Promotion in third countries 2019 Deficiency in key control - FY 2019 - full implementation - Galicia FLAT RATE 5,00% EUR -4 205,63 0,00 -4 205,63 Wine - Promotion in third countries 2019 Deficiency in key control - FY 2019 - full implementation - Madrid FLAT RATE 5,00% EUR -4 663,46 0,00 -4 663,46 Wine - Promotion in third countries 2019 Deficiency in key control - FY 2019 - full implementation - Murcia FLAT RATE 5,00% EUR -55 261,74 0,00 -55 261,74 Wine - Promotion in third countries 2019 Deficiency in key control - FY 2019 - full implementation - Navarra FLAT RATE 5,00% EUR -5 393,84 0,00 -5 393,84 Wine - Promotion in third countries 2019 Deficiency in key control - FY 2019 - full implementation - Pais Vasco FLAT RATE 5,00% EUR -9 524,60 0,00 -9 524,60 Clearance of Accounts - Financial Clearance 2020 Individual error EAGF not recovered FY2020 ONE OFF EUR -60,64 0,00 -60,64 Clearance of Accounts - Financial Clearance 2016 Individual errors FY2016 not yet recovered ONE OFF EUR - 432,49 -5,06 - 427,43 Clearance of Accounts - Financial Clearance 2019 Individual errors FY2019 not yet recovered ONE OFF EUR - 610,69 -0,48 - 610,21 Wine - Restructuring and conversion of vineyards 2021 Late payments - wine restructuring ONE OFF EUR - 523 690,12 -0,01 - 523 690,11 Clearance of Accounts - Financial Clearance 2020 Old debts EAGF ONE OFF EUR - 458 099,36 0,00 - 458 099,36 Decoupled Direct Aids 2020 Weakness in application yellow card ONE OFF EUR -23 729,44 0,00 -23 729,44 Decoupled Direct Aids 2018 Weakness in LPIS ONE OFF EUR - 317 920,61 0,00 - 317 920,61 Voluntary Coupled Support 2018 Weakness in LPIS ONE OFF EUR - 235,66 0,00 - 235,66 Decoupled Direct Aids 2019 Weakness in LPIS ONE OFF EUR - 301 055,27 0,00 - 301 055,27 Voluntary Coupled Support 2019 Weakness in LPIS ONE OFF EUR - 116,48 0,00 - 116,48 Decoupled Direct Aids 2020 Weakness in LPIS ONE OFF EUR - 282 587,64 0,00 - 282 587,64 Voluntary Coupled Support 2020 Weakness in LPIS ONE OFF EUR - 542,27 0,00 - 542,27 Decoupled Direct Aids 2018 Weakness in SFS ONE OFF EUR -1 769 315,33 0,00 -1 769 315,33 Decoupled Direct Aids 2019 Weakness in SFS ONE OFF EUR -1 363 439,40 0,00 -1 363 439,40 Decoupled Direct Aids 2020 Weakness in SFS ONE OFF EUR - 814 969,59 0,00 - 814 969,59 Decoupled Direct Aids 2021 Weakness in SFS ONE OFF EUR - 585 488,92 0,00 - 585 488,92 Total ES: EUR -8 368 352,58 -33 180,36 -8 335 172,22 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided FR Clearance of Accounts - Financial Clearance 2020 Créances FEAGA ONE OFF EUR - 918 059,09 0,00 - 918 059,09 Irregularities 2020 Debts unduly cancelled / negligence of the PA ONE OFF EUR -19 232,13 0,00 -19 232,13 Clearance of Accounts - Financial Clearance 2019 Erreur aléatoires et connues FEAGA SIGC ONE OFF EUR -18 593,98 -17 148,33 -1 445,65 Clearance of Accounts - Financial Clearance 2019 Erreurs connues OA1 FEAGA ONE OFF EUR - 173 938,91 0,00 - 173 938,91 Clearance of Accounts - Financial Clearance 2020 Known error ONE OFF EUR -1 565,73 0,00 -1 565,73 Clearance of Accounts - Financial Clearance 2020 Negligence and delays in the management of the payment claims for the promotion measure ONE OFF EUR -8 530 615,24 0,00 -8 530 615,24 Total FR: EUR -9 662 005,08 -17 148,33 -9 644 856,75 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided HU Voluntary Coupled Support 2020 measure M01 - claim year 2019 ONE OFF EUR -1 162 169,15 0,00 -1 162 169,15 Voluntary Coupled Support 2021 measure M01 - claim year 2020 ONE OFF EUR -1 024 132,22 0,00 -1 024 132,22 Voluntary Coupled Support 2022 measure M01 - claim year 2021 ONE OFF EUR - 855 443,63 0,00 - 855 443,63 Total HU: EUR -3 041 745,00 0,00 -3 041 745,00 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided IE Basic Payment Scheme 2020 BPS 2019 - point 1.1.1 ONE OFF EUR - 254 478,84 - 157,02 - 254 321,82 Basic Payment Scheme 2020 BPS 2019-point 1.2.1 ONE OFF EUR -1 074 643,62 - 663,08 -1 073 980,54 Basic Payment Scheme 2021 BPS 2020 - point 1.1.1 ONE OFF EUR - 252 451,01 - 149,67 - 252 301,34 Basic Payment Scheme 2021 BPS 2020 - point 1.2.1 ONE OFF EUR -1 551 644,75 - 919,90 -1 550 724,85 Basic Payment Scheme 2022 BPS 2021 - point 1.2.1 ONE OFF EUR - 467 239,49 - 259,33 - 466 980,16 Basic Payment Scheme 2023 BPS CY 2022 - point 1.2.1 ONE OFF EUR - 467 239,49 0,00 - 467 239,49 Greening Payment 2020 Greening 2019 - point 1.1.1 ONE OFF EUR - 111 970,19 -93,13 - 111 877,06 Greening Payment 2020 Greening 2019 - point 1.2.1 ONE OFF EUR - 472 843,19 - 393,30 - 472 449,89 Greening Payment 2021 Greening 2020 - point 1.1.1 ONE OFF EUR - 111 076,89 -88,96 - 110 987,93 Greening Payment 2021 Greening 2020 - point 1.2.1 ONE OFF EUR - 682 723,69 - 546,79 - 682 176,90 Greening Payment 2022 Greening 2021 - point 1.2.1 ONE OFF EUR - 205 585,38 - 153,63 - 205 431,75 Greening Payment 2023 Greening CY 2022 - point 1.2.1 ONE OFF EUR - 205 585,37 0,00 - 205 585,37 Young farmers scheme 2020 YFP 2019 - point 1.1.1 ONE OFF EUR -16 014,71 -13,62 -16 001,09 Young farmers scheme 2020 YFP 2019 - point 1.2.1 ONE OFF EUR -6 104,63 -5,19 -6 099,44 Young farmers scheme 2021 YFP 2020 - point 1.1.1 ONE OFF EUR -10 888,29 0,00 -10 888,29 Young farmers scheme 2021 YFP 2020 - point 1.1.2 ONE OFF EUR -3 298,20 0,00 -3 298,20 Young farmers scheme 2022 YFP 2021 - point 1.2.1 ONE OFF EUR -3 421,16 0,00 -3 421,16 Total IE: EUR -5 897 208,90 -3 443,62 -5 893 765,28 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided LT Voluntary Coupled Support 2019 M01 - ineligible population - Flat rate 100% - CY2018 FLAT RATE 100,00% EUR - 121 982,06 0,00 - 121 982,06 Voluntary Coupled Support 2020 M01 - ineligible population - Flat rate 100% - CY2019 FLAT RATE 100,00% EUR - 110 237,66 0,00 - 110 237,66 Voluntary Coupled Support 2021 M01 - ineligible population - Flat rate 100% - CY2020 FLAT RATE 100,00% EUR -97 387,18 0,00 -97 387,18 Voluntary Coupled Support 2019 M01 - population not checked - Flat rate 10% - CY2018 FLAT RATE 10,00% EUR -1 232 674,11 0,00 -1 232 674,11 Voluntary Coupled Support 2020 M01 - population not checked - Flat rate 10% - CY2019 FLAT RATE 10,00% EUR -1 236 782,49 0,00 -1 236 782,49 Voluntary Coupled Support 2021 M01 - population not checked - Flat rate 10% - CY2020 FLAT RATE 10,00% EUR -1 311 303,18 0,00 -1 311 303,18 Voluntary Coupled Support 2019 M01 - remaining population - one off - 2018 ONE OFF EUR -74 091,97 0,00 -74 091,97 Voluntary Coupled Support 2020 M01 - remaining population - one off - 2019 ONE OFF EUR - 201 596,42 0,00 - 201 596,42 Voluntary Coupled Support 2021 M01 - remaining population - one off – 2020 ONE OFF EUR - 219 486,17 0,00 - 219 486,17 Voluntary Coupled Support 2019 M02 - CY2018 ONE OFF EUR - 149 916,78 0,00 - 149 916,78 Voluntary Coupled Support 2020 M02 - CY2018 ONE OFF EUR - 156,69 0,00 - 156,69 Voluntary Coupled Support 2021 M02 - CY2018 ONE OFF EUR -4,03 0,00 -4,03 Voluntary Coupled Support 2020 M02 - CY2019 ONE OFF EUR - 182 516,03 0,00 - 182 516,03 Voluntary Coupled Support 2021 M02 - CY2019 ONE OFF EUR -11,11 0,00 -11,11 Voluntary Coupled Support 2021 M02 - CY2020 ONE OFF EUR - 160 352,82 0,00 - 160 352,82 Voluntary Coupled Support 2019 M03 - CY2018 ONE OFF EUR - 102 204,91 0,00 - 102 204,91 Voluntary Coupled Support 2020 M03 - CY2018 ONE OFF EUR -90,96 0,00 -90,96 Voluntary Coupled Support 2021 M03 - CY2018 ONE OFF EUR -0,13 0,00 -0,13 Voluntary Coupled Support 2020 M03 - CY2019 ONE OFF EUR - 138 875,64 0,00 - 138 875,64 Voluntary Coupled Support 2021 M03 - CY2019 ONE OFF EUR -30,73 0,00 -30,73 Voluntary Coupled Support 2021 M03 - CY2020 ONE OFF EUR - 126 218,18 0,00 - 126 218,18 Voluntary Coupled Support 2019 M04 - CY2018 ONE OFF EUR -17 058,59 0,00 -17 058,59 Voluntary Coupled Support 2020 M04 - CY2018 ONE OFF EUR -5,44 0,00 -5,44 Voluntary Coupled Support 2021 M04 - CY2018 ONE OFF EUR -0,09 0,00 -0,09 Voluntary Coupled Support 2020 M04 - CY2019 ONE OFF EUR -29 068,61 0,00 -29 068,61 Voluntary Coupled Support 2021 M04 - CY2019 ONE OFF EUR -7,55 0,00 -7,55 Voluntary Coupled Support 2021 M04 - CY2020 ONE OFF EUR -33 622,17 0,00 -33 622,17 Voluntary Coupled Support 2021 M05 - CY2020 ONE OFF EUR - 286,42 0,00 - 286,42 Total LT: EUR -5 545 968,12 0,00 -5 545 968,12 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided NL Decoupled Direct Aids 2018 Weakness AA 2017 ONE OFF EUR -60 127,10 0,00 -60 127,10 Decoupled Direct Aids 2019 Weaknesses AA 2018 ONE OFF EUR - 201 713,16 0,00 - 201 713,16 Decoupled Direct Aids 2020 Weaknesses AA 2019 ONE OFF EUR - 237 948,20 0,00 - 237 948,20 Decoupled Direct Aids 2021 Weaknesses AA 2020 ONE OFF EUR - 141 579,93 0,00 - 141 579,93 Voluntary Coupled Support 2019 Weaknesses VCS animals 2018 - bovines ONE OFF EUR - 233 464,78 0,00 - 233 464,78 Voluntary Coupled Support 2019 Weaknesses VCS animals 2018 - ovines ONE OFF EUR - 274 260,26 0,00 - 274 260,26 Voluntary Coupled Support 2020 Weaknesses VCS animals 2019 FLAT RATE 100,00% EUR -1 361 953,62 0,00 -1 361 953,62 Voluntary Coupled Support 2021 Weaknesses VCS animals 2020 FLAT RATE 100,00% EUR -1 446 149,85 0,00 -1 446 149,85 Total NL: EUR -3 957 196,90 0,00 -3 957 196,90 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided PL Irregularities 2018 finding 4: decision not to pursue recovery not properly justified ONE OFF EUR - 341 802,67 0,00 - 341 802,67 Irregularities 2018 Finding 5 : Unjustified correction/cancellation of the debt ONE OFF EUR - 666 343,87 0,00 - 666 343,87 Irregularities 2018 Findings 1&2 : late recovery requests, and late registration of the debts in the debtor's ledger ONE OFF EUR -28 707 386,08 0,00 -28 707 386,08 Total PL: EUR -29 715 532,62 0,00 -29 715 532,62 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided PT Clearance of Accounts - Financial Clearance 2020 EAGF - Non-respect of the 18-th months deadline ONE OFF EUR - 118 871,15 0,00 - 118 871,15 Clearance of Accounts - Financial Clearance 2020 Financial clearance 2020 - financial error identified by the CB in EAGF ONE OFF EUR -1 729,02 -86,45 -1 642,57 Basic Payment Scheme 2019 Weaknesses in the establishment of BPS and NR – BPS-claim year 2018 ONE OFF EUR - 440 927,22 -22 046,36 - 418 880,86 Basic Payment Scheme 2020 Weaknesses in the establishment of BPS and NR – BPS- claim year 2019 ONE OFF EUR -1 952 618,14 -97 630,92 -1 854 987,22 Basic Payment Scheme 2021 Weaknesses in the establishment of BPS and NR – BPS- claim year 2020 ONE OFF EUR - 714 958,82 0,00 - 714 958,82 Basic Payment Scheme 2017 Weaknesses in the establishment of BPS and NR - BPS- CY 2016 FLAT RATE 5,00% EUR -1,43 -1,43 0,00 Basic Payment Scheme 2018 Weaknesses in the establishment of BPS and NR - BPS- CY2017 - CY2018 FLAT RATE 5,00% EUR -2 849,89 -2 849,89 0,00 Basic Payment Scheme 2019 Weaknesses in the establishment of BPS and NR - BPS- CY2017 - CY2018 FLAT RATE 5,00% EUR -2 920,39 -2 920,40 0,01 Basic Payment Scheme 2020 Weaknesses in the establishment of BPS and NR - BPS- CY2017 - CY2018 FLAT RATE 5,00% EUR -1,07 0,30 -1,37 Greening Payment 2018 Weaknesses in the establishment of BPS and NR – GREENING- claim year 2017 ONE OFF EUR - 496 698,91 -24 834,95 - 471 863,96 Greening Payment 2019 Weaknesses in the establishment of BPS and NR – GREENING- claim year 2018 ONE OFF EUR - 297 662,86 -14 883,14 - 282 779,72 Greening Payment 2020 Weaknesses in the establishment of BPS and NR – GREENING- claim year 2019 ONE OFF EUR -1 284 415,15 -64 220,76 -1 220 194,39 Greening Payment 2021 Weaknesses in the establishment of BPS and NR – Greening- claim year 2020 ONE OFF EUR - 518 636,81 0,00 - 518 636,81 Greening Payment 2017 Weaknesses in the establishment of BPS and NR - Greening- CY 2016 FLAT RATE 5,00% EUR -0,78 -0,78 0,00 Greening Payment 2018 Weaknesses in the establishment of BPS and NR- Greening-CY 2017 FLAT RATE 5,00% EUR -1 413,83 -1 413,83 0,00 Greening Payment 2019 Weaknesses in the establishment of BPS and NR- Greening-CY 2017 FLAT RATE 5,00% EUR -2,02 -2,02 0,00 Greening Payment 2020 Weaknesses in the establishment of BPS and NR- Greening-CY 2017 FLAT RATE 5,00% EUR -0,23 0,00 -0,23 Greening Payment 2019 Weaknesses in the establishment of BPS and NR- Greening -CY 2018 FLAT RATE 5,00% EUR -2 615,83 -2 615,83 0,00 Greening Payment 2020 Weaknesses in the establishment of BPS and NR- Greening -CY 2018 FLAT RATE 5,00% EUR -1,38 0,00 -1,38 Restributive Payment 2018 Weaknesses in the establishment of BPS and NR –Redistributive payment- claim year 2017 ONE OFF EUR -19 263,97 - 963,20 -18 300,77 Restributive Payment 2021 Weaknesses in the establishment of BPS and NR – Redistributive payment - claim year 2020 ONE OFF EUR -49 618,08 0,00 -49 618,08 Restributive Payment 2019 Weaknesses in the establishment of BPS and NR -redistributive payment-CY 2018 ONE OFF EUR -19 734,45 - 986,71 -18 747,74 Restributive Payment 2018 Weaknesses in the establishment of BPS and NR- RP-CY 2017 FLAT RATE 5,00% EUR - 168,29 - 168,29 0,00 Restributive Payment 2019 Weaknesses in the establishment of BPS and NR- RP-CY 2017 FLAT RATE 5,00% EUR -0,26 -0,26 0,00 Restributive Payment 2020 Weaknesses in the establishment of BPS and NR- RP-CY 2017 FLAT RATE 5,00% EUR -0,03 0,00 -0,03 Restributive Payment 2019 Weaknesses in the establishment of BPS and NR- RP -CY 2018 FLAT RATE 5,00% EUR - 247,25 - 247,25 0,00 Restributive Payment 2020 Weaknesses in the establishment of BPS and NR- RP -CY 2018 FLAT RATE 5,00% EUR -0,20 0,00 -0,20 Small farmers scheme 2017 Weaknesses in the establishment of BPS and NR – SFS- claim year 2016 ONE OFF EUR -4 053,85 - 202,69 -3 851,16 Small farmers scheme 2018 Weaknesses in the establishment of BPS and NR – SFS- claim year 2017 ONE OFF EUR -1 186 500,00 -59 325,01 -1 127 174,99 Small farmers scheme 2019 Weaknesses in the establishment of BPS and NR – SFS- claim year 2018 ONE OFF EUR -1 142 866,00 -57 143,29 -1 085 722,71 Small farmers scheme 2020 Weaknesses in the establishment of BPS and NR – SFS- claim year 2019 ONE OFF EUR -1 029 472,80 -51 473,63 - 977 999,17 Small farmers scheme 2021 Weaknesses in the establishment of BPS and NR – SFS - claim year 2020 ONE OFF EUR -1 025 434,00 0,00 -1 025 434,00 Young farmers scheme 2018 Weaknesses in the establishment of BPS and NR – YFP- claim year 2017 ONE OFF EUR -9 263,91 - 463,21 -8 800,70 Young farmers scheme 2019 Weaknesses in the establishment of BPS and NR – YFP- claim year 2018 ONE OFF EUR -16 538,66 - 826,92 -15 711,74 Young farmers scheme 2020 Weaknesses in the establishment of BPS and NR – YFP- claim year 2019 ONE OFF EUR -15 560,98 - 778,04 -14 782,94 Young farmers scheme 2021 Weaknesses in the establishment of BPS and NR – YFP- claim year 2020 ONE OFF EUR -11 818,57 0,00 -11 818,57 Young farmers scheme 2017 Weaknesses in the establishment of BPS and NR - YFP- CY 2016 FLAT RATE 5,00% EUR -4,66 -4,66 0,00 Young farmers scheme 2018 Weaknesses in the establishment of BPS and NR - YFP- CY 2016 FLAT RATE 5,00% EUR -0,02 -0,02 0,00 Young farmers scheme 2018 Weaknesses in the establishment of BPS and NR- YFP-CY 2017 FLAT RATE 5,00% EUR -1 484,15 -1 484,15 0,00 Young farmers scheme 2019 Weaknesses in the establishment of BPS and NR- YFP-CY 2017 FLAT RATE 5,00% EUR -2,06 -2,06 0,00 Young farmers scheme 2019 Weaknesses in the establishment of BPS and NR- YFP -CY 2018 FLAT RATE 5,00% EUR -1 834,75 -1 834,75 0,00 Young farmers scheme 2020 Weaknesses in the establishment of BPS and NR- YFP -CY 2018 FLAT RATE 5,00% EUR -3,48 0,00 -3,48 Restributive Payment 2020 Weaknesses in the establishment of BPS and the NR - Redistributive payment - claim year 2019 ONE OFF EUR -26 367,94 -1 318,39 -25 049,55 Basic Payment Scheme 2020 Weaknesses in the establishment of BPS and YFP - BPS-CY2019 FLAT RATE 5,00% EUR -5 415,53 -5 415,53 0,00 Basic Payment Scheme 2021 Weaknesses in the establishment of BPS and YFP - BPS-CY 2020 FLAT RATE 5,00% EUR -6 310,90 0,00 -6 310,90 Greening Payment 2020 Weaknesses in the establishment of BPS and YFP - Greening-CY2019 FLAT RATE 5,00% EUR -3 599,80 -3 599,80 0,00 Greening Payment 2021 Weaknesses in the establishment of BPS and YFP - GREENING-CY 2020 FLAT RATE 5,00% EUR -4 647,10 0,00 -4 647,10 Restributive Payment 2021 Weaknesses in the establishment of BPS and YFP - Redistributive payment-CY 2020 FLAT RATE 5,00% EUR - 807,36 0,00 - 807,36 Restributive Payment 2020 Weaknesses in the establishment of BPS and YFP - YFP-CY2019 FLAT RATE 5,00% EUR - 328,85 - 328,85 0,00 Young farmers scheme 2020 Weaknesses in the establishment of BPS and YFP - YFP-CY2019 FLAT RATE 5,00% EUR -2 004,25 -2 004,25 0,00 Young farmers scheme 2021 Weaknesses in the establishment of BPS and YFP - YFP-CY 2020 FLAT RATE 5,00% EUR -2 006,17 0,00 -2 006,17 Basic Payment Scheme 2017 Weaknesses in the set up of BPS and NR – BPS- claim year 2016 ONE OFF EUR -2 289,55 -2 289,55 0,00 Basic Payment Scheme 2018 Weaknesses in the set up of BPS and NR – BPS- claim year 2017 ONE OFF EUR - 739 042,71 -36 952,13 - 702 090,58 Greening Payment 2017 Weaknesses in the set up of BPS and NR – Greening- claim year 2016 ONE OFF EUR -1 430,26 -1 430,26 0,00 Young farmers scheme 2017 Weaknesses in the set up of BPS and NR – YFP- claim year 2016 ONE OFF EUR -11,40 -0,57 -10,83 Total PT: EUR -11 164 457,17 - 462 749,93 -10 701 707,24 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided SE Clearance of Accounts - Financial Clearance 2020 Recovery procedures EAGF ONE OFF EUR -6 294,58 0,00 -6 294,58 Total SE: EUR -6 294,58 0,00 -6 294,58 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided SK Wine - Restructuring and conversion of vineyards 2018 Finding 1.1 flat rate for amounts too high and studies FLAT RATE 10,00% EUR -4 766,21 0,00 -4 766,21 Wine - Restructuring and conversion of vineyards 2019 Finding 1.1 flat rate for amounts too high and studies FLAT RATE 10,00% EUR -54 415,55 0,00 -54 415,55 Wine - Restructuring and conversion of vineyards 2020 Finding 1.1 flat rate for amounts too high and studies FLAT RATE 10,00% EUR -78 047,78 0,00 -78 047,78 Wine - Restructuring and conversion of vineyards 2018 Finding 1.1, one-off for amounts paid above actual costs (FY2018 - FY2020) ONE OFF EUR -14 770,82 0,00 -14 770,82 Wine - Restructuring and conversion of vineyards 2019 Finding 1.1, one-off for amounts paid above actual costs (FY2018 - FY2020) ONE OFF EUR -1 446 057,78 0,00 -1 446 057,78 Wine - Restructuring and conversion of vineyards 2020 Finding 1.1, one-off for amounts paid above actual costs (FY2018 - FY2020) ONE OFF EUR -1 621 046,46 0,00 -1 621 046,46 Wine - Restructuring and conversion of vineyards 2021 Finding 1.1, one-off for amounts paid above actual costs (FY2018 - FY2020) ONE OFF EUR 0,00 0,00 0,00 EU School Scheme 2019 Finding 1.2 Flat rate deficiencies EU School Scheme FLAT RATE 5,00% EUR - 164 078,60 0,00 - 164 078,60 EU School Scheme 2020 Finding 1.2 Flat rate deficiencies EU School Scheme FLAT RATE 5,00% EUR - 167 355,77 0,00 - 167 355,77 EU School Scheme 2021 Finding 1.2 Flat rate deficiencies EU School Scheme FLAT RATE 5,00% EUR - 164 806,59 0,00 - 164 806,59 Voluntary Coupled Support 2020 M01- CY 2019 ONE OFF EUR - 952 938,91 0,00 - 952 938,91 Voluntary Coupled Support 2021 M01 - CY 2020 ONE OFF EUR - 817 911,36 0,00 - 817 911,36 Voluntary Coupled Support 2022 M01 CY 2021 ONE OFF EUR - 782 181,60 0,00 - 782 181,60 Voluntary Coupled Support 2020 M02-CY2019 ONE OFF EUR -1 230 279,99 0,00 -1 230 279,99 Voluntary Coupled Support 2021 M02 CY 2020 ONE OFF EUR - 532 125,21 0,00 - 532 125,21 Voluntary Coupled Support 2022 M02 CY 2021 ONE OFF EUR - 162 825,71 0,00 - 162 825,71 Voluntary Coupled Support 2020 M03-CY2019 ONE OFF EUR - 559 498,11 0,00 - 559 498,11 Voluntary Coupled Support 2021 M03 CY 2020 ONE OFF EUR - 169 275,51 0,00 - 169 275,51 Voluntary Coupled Support 2022 M03 CY 2021 ONE OFF EUR -36 456,86 0,00 -36 456,86 Decoupled Direct Aids 2020 Weakness in the Performance of on-the-spot-checks of sufficient quality –Use of the correct measurement method / application of a measurement tolerance _ CY2019 _ GP ONE OFF EUR -9 365,20 0,00 -9 365,20 Decoupled Direct Aids 2020 Weakness in the Performance of on-the-spot-checks of sufficient quality –Use of the correct measurement method / application of a measurement tolerance _ CY2019 _ SAPS ONE OFF EUR -31 652,67 0,00 -31 652,67 Decoupled Direct Aids 2020 Weakness in the Performance of on-the-spot-checks of sufficient quality –Use of the correct measurement method / application of a measurement tolerance _ CY2019 _ YFS ONE OFF EUR - 388,98 0,00 - 388,98 Decoupled Direct Aids 2021 Weakness in the Performance of on-the-spot-checks of sufficient quality –Use of the correct measurement method / application of a measurement tolerance _ CY2020 _ GP ONE OFF EUR -5 319,91 0,00 -5 319,91 Decoupled Direct Aids 2021 Weakness in the Performance of on-the-spot-checks of sufficient quality –Use of the correct measurement method / application of a measurement tolerance _ CY2020 _ SAPS ONE OFF EUR -21 443,66 0,00 -21 443,66 Decoupled Direct Aids 2021 Weakness in the Performance of on-the-spot-checks of sufficient quality –Use of the correct measurement method / application of a measurement tolerance _ CY2020 _ YFS ONE OFF EUR - 154,90 0,00 - 154,90 Total SK: EUR -9 027 164,14 0,00 -9 027 164,14 Currency Gross Amount Deductions Net Decided EUR -89 324 987,76 - 516 522,24 -88 808 465,52 Financial corrections from cross-compliance Budget Item: 6200 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided BG Cross-compliance 2018 CY 2017 FLAT RATE 10,00 % EUR - 308 711,77 -84,38 - 308 627,39 Cross-compliance 2019 CY 2017 FLAT RATE 10,00 % EUR -2 480,38 0,00 -2 480,38 Cross-compliance 2020 CY 2017 FLAT RATE 10,00 % EUR - 240,62 0,00 - 240,62 Cross-compliance 2021 CY 2017 FLAT RATE 10,00 % EUR -23,39 0,00 -23,39 Cross-compliance 2019 CY 2018 FLAT RATE 10,00 % EUR -2 247 392,94 -2 530,61 -2 244 862,33 Cross-compliance 2020 CY 2018 FLAT RATE 10,00 % EUR -1 879,63 0,00 -1 879,63 Cross-compliance 2021 CY 2018 FLAT RATE 10,00 % EUR - 138,13 0,00 - 138,13 Cross-compliance 2020 CY 2019 FLAT RATE 10,00 % EUR -2 247 526,97 -3 732,80 -2 243 794,17 Cross-compliance 2021 CY 2019 FLAT RATE 10,00 % EUR - 366,87 0,00 - 366,87 Total BG: EUR -4 808 760,70 -6 347,79 -4 802 412,91 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided IT Cross-compliance 2018 2017 animals FLAT RATE 10,00 % EUR - 422 172,31 -9 796,07 - 412 376,24 Cross-compliance 2020 2017 animals FLAT RATE 10,00 % EUR -9 803,61 0,00 -9 803,61 Cross-compliance 2018 2017 GAEC 7 FLAT RATE 2,00 % EUR -4 299,11 -86,00 -4 213,11 Cross-compliance 2020 2017 GAEC 7 FLAT RATE 2,00 % EUR -76,49 0,00 -76,49 Cross-compliance 2019 2018 animals FLAT RATE 10,00 % EUR - 413 066,81 0,00 - 413 066,81 Cross-compliance 2021 2018 animals FLAT RATE 10,00 % EUR -3 833,89 0,00 -3 833,89 Cross-compliance 2019 2018 GAEC 7 FLAT RATE 2,00 % EUR -55 803,19 0,00 -55 803,19 Cross-compliance 2021 2018 GAEC 7 FLAT RATE 2,00 % EUR - 420,16 0,00 - 420,16 Cross-compliance 2020 2019 animals FLAT RATE 10,00 % EUR - 414 905,37 0,00 - 414 905,37 Cross-compliance 2020 2019 GAEC 7 FLAT RATE 2,00 % EUR -63 268,40 0,00 -63 268,40 Cross-compliance 2018 CY 2017 FLAT RATE 10,00 % EUR - 681 321,34 -43 053,47 - 638 267,87 Cross-compliance 2019 CY 2017 FLAT RATE 10,00 % EUR -20 336,47 0,00 -20 336,47 Cross-compliance 2020 CY 2017 FLAT RATE 10,00 % EUR -1 222,87 0,00 -1 222,87 Cross-compliance 2021 CY 2017 FLAT RATE 10,00 % EUR -1 202,36 0,00 -1 202,36 Cross-compliance 2019 CY 2018 FLAT RATE 10,00 % EUR -1 530 247,51 0,00 -1 530 247,51 Cross-compliance 2020 CY 2018 FLAT RATE 10,00 % EUR -24 976,59 0,00 -24 976,59 Cross-compliance 2021 CY 2018 FLAT RATE 10,00 % EUR -3 461,81 0,00 -3 461,81 Cross-compliance 2020 CY 2019 FLAT RATE 10,00 % EUR -1 546 300,88 0,00 -1 546 300,88 Cross-compliance 2021 CY 2019 FLAT RATE 10,00 % EUR -9 726,71 0,00 -9 726,71 Cross-compliance 2018 WINE CY 2019 FLAT RATE 10,00 % EUR -5 108,83 0,00 -5 108,83 Total IT: EUR -5 211 554,71 -52 935,54 -5 158 619,17 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided LT Cross-compliance 2018 CY 2017 with animals 10% FLAT RATE 10,00 % EUR -53 000,31 -34,99 -52 965,32 Cross-compliance 2019 CY 2017 with animals 10% FLAT RATE 10,00 % EUR - 586,15 0,00 - 586,15 Cross-compliance 2020 CY 2017 with animals 10% FLAT RATE 10,00 % EUR - 292,97 0,00 - 292,97 Cross-compliance 2021 CY 2017 with animals 10% FLAT RATE 10,00 % EUR -6,96 0,00 -6,96 Cross-compliance 2018 CY 2017 without animals 3% FLAT RATE 3,00 % EUR -11 803,17 -12,57 -11 790,60 Cross-compliance 2019 CY 2017 without animals 3% FLAT RATE 3,00 % EUR - 618,35 0,00 - 618,35 Cross-compliance 2020 CY 2017 without animals 3% FLAT RATE 3,00 % EUR -64,67 0,00 -64,67 Cross-compliance 2021 CY 2017 without animals 3% FLAT RATE 3,00 % EUR -7,79 0,00 -7,79 Cross-compliance 2019 CY 2018 with animals 10% FLAT RATE 10,00 % EUR -2 623 548,19 -1 125,96 -2 622 422,23 Cross-compliance 2020 CY 2018 with animals 10% FLAT RATE 10,00 % EUR - 853,54 0,00 - 853,54 Cross-compliance 2021 CY 2018 with animals 10% FLAT RATE 10,00 % EUR -0,40 0,00 -0,40 Cross-compliance 2019 CY 2018 without animals 3% FLAT RATE 3,00 % EUR - 605 847,32 - 315,74 - 605 531,58 Cross-compliance 2020 CY 2018 without animals 3% FLAT RATE 3,00 % EUR - 358,94 0,00 - 358,94 Cross-compliance 2021 CY 2018 without animals 3% FLAT RATE 3,00 % EUR -3,23 0,00 -3,23 Cross-compliance 2020 CY 2019 with animals 10% FLAT RATE 10,00 % EUR -2 613 087,30 0,00 -2 613 087,30 Cross-compliance 2021 CY 2019 with animals 10% FLAT RATE 10,00 % EUR -43,22 0,00 -43,22 Cross-compliance 2020 CY 2019 without animals 3% FLAT RATE 3,00 % EUR - 643 271,51 0,00 - 643 271,51 Cross-compliance 2021 CY 2019 without animals 3% FLAT RATE 3,00 % EUR -96,48 0,00 -96,48 Total LT: EUR -6 553 490,50 -1 489,26 -6 552 001,24 Currency Gross Amount Deductions Net Decided EUR -16 573 805,91 -60 772,59 -16 513 033,32 EAFRD Financial corrections - excluding cross-compliance Budget Item: 5040 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided HR Rural Development EAFRD measures subject to IACS 2022 Insufficient quality of administrative checks - Measure 14 - CY2021 ONE OFF EUR -83 081,39 0,00 -83 081,39 Total HR: EUR -83 081,39 0,00 -83 081,39 Currency Gross Amount Deductions Net Decided EUR -83 081,39 0,00 -83 081,39 Budget Item: 6201 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided BE Rural Development EAFRD Measures with flat-rate support 2017 Appropriate check of the eligibility of the project - business plan added - 2017 - young farmers FLAT RATE 5,00 % EUR -13 275,00 0,00 -13 275,00 Rural Development EAFRD Measures with flat-rate support 2018 Appropriate check of the eligibility of the project - business plan added - 2018 - young farmers FLAT RATE 5,00 % EUR -20 625,00 0,00 -20 625,00 Rural Development EAFRD Measures with flat-rate support 2019 Appropriate check of the eligibility of the project - business plan added - 2019 - young farmers FLAT RATE 5,00 % EUR -77 075,00 - 409,78 -76 665,22 Rural Development EAFRD Measures with flat-rate support 2020 Appropriate check of the eligibility of the project - business plan added - 2020 - young farmers FLAT RATE 5,00 % EUR - 183 275,00 0,00 - 183 275,00 Rural Development EAFRD Measures with flat-rate support 2017 Appropriate check of the eligibility of the project - lack of business plan - 2017 - young farmers fully paid FLAT RATE 10,00 % EUR -53 950,00 0,00 -53 950,00 Rural Development EAFRD Measures with flat-rate support 2018 Appropriate check of the eligibility of the project - lack of business plan - 2018 - young farmers fully paid FLAT RATE 10,00 % EUR -88 450,00 0,00 -88 450,00 Rural Development EAFRD Measures with flat-rate support 2019 Appropriate check of the eligibility of the project - lack of business plan - 2019 - young farmers fully paid FLAT RATE 10,00 % EUR - 197 800,00 -1 051,64 - 196 748,36 Rural Development EAFRD Measures with flat-rate support 2020 Appropriate check of the eligibility of the project - lack of business plan - 2020 - young farmers fully paid FLAT RATE 10,00 % EUR -17 050,00 0,00 -17 050,00 Rural Development EAFRD investment - private beneficiaries 2019 Appropriate checks of the reasonableness of the costs - reference prices - M4.1 FLAT RATE 3,00 % EUR - 173 148,30 - 920,57 - 172 227,73 Rural Development EAFRD investment - private beneficiaries 2020 Appropriate checks of the reasonableness of the costs - reference prices - M4.1 FLAT RATE 3,00 % EUR - 204 178,34 0,00 - 204 178,34 Rural Development EAFRD investment - private beneficiaries 2021 Appropriate checks of the reasonableness of the costs - reference prices - M4.1 FLAT RATE 3,00 % EUR - 265 864,12 0,00 - 265 864,12 Rural Development EAFRD investment - private beneficiaries 2022 Appropriate checks of the reasonableness of the costs - reference prices - M4.1 FLAT RATE 3,00 % EUR - 162 775,44 0,00 - 162 775,44 Rural Development EAFRD Measures with flat-rate support 2017 Key Control - Appropriate check that the project fulfils all eligibility criteria - lack of Business plan - farmers stopped (M6.1) ONE OFF EUR -7 000,00 0,00 -7 000,00 Rural Development EAFRD Measures with flat-rate support 2018 Key Control - Appropriate check that the project fulfils all eligibility criteria - lack of Business plan - farmers stopped (M6.1) ONE OFF EUR -28 500,00 0,00 -28 500,00 Rural Development EAFRD Measures with flat-rate support 2019 Key Control - Appropriate check that the project fulfils all eligibility criteria - lack of Business plan - farmers stopped (M6.1) ONE OFF EUR -47 000,00 0,00 -47 000,00 Rural Development EAFRD investment - private beneficiaries 2019 On the spot checks - M4.1 and M4.4 FLAT RATE 5,00 % EUR - 367 950,96 -1 956,27 - 365 994,69 Rural Development EAFRD investment - private beneficiaries 2020 On the spot checks - M4.1 and M4.4 FLAT RATE 5,00 % EUR - 378 054,96 0,00 - 378 054,96 Clearance of Accounts - Financial Clearance 2020 Projected Incompliance Rate EAFRD IACS ESTIMATED BY AMOUNT EUR -35 994,05 0,00 -35 994,05 Total BE: EUR -2 321 966,17 -4 338,26 -2 317 627,91 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided BG Rural Development EAFRD measures subject to IACS 2019 M14 - Late submission of claims and on-the-spot checks carried out late - claim years 2017, 2018 and 2019 FLAT RATE 10,00 % EUR - 179 363,64 0,00 - 179 363,64 Rural Development EAFRD measures subject to IACS 2020 M14 - Late submission of claims and on-the-spot checks carried out late - claim years 2017, 2018 and 2019 FLAT RATE 10,00 % EUR - 384 578,11 0,00 - 384 578,11 Rural Development EAFRD measures subject to IACS 2021 M14 - Late submission of claims and on-the-spot checks carried out late - claim years 2017, 2018 and 2019 FLAT RATE 10,00 % EUR -37 354,72 0,00 -37 354,72 Total BG: EUR - 601 296,47 0,00 - 601 296,47 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided CZ Clearance of Accounts - Financial Clearance 2020 Irrecoverable amounts ONE OFF EUR -89 063,27 0,00 -89 063,27 Rural Development EAFRD measures subject to IACS 2020 RD - 2018-2020 ONE OFF EUR -1 545 782,89 0,00 -1 545 782,89 Total CZ: EUR -1 634 846,16 0,00 -1 634 846,16 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided DE Clearance of Accounts - Financial Clearance 2021 Financial errors EAFRD IACS ONE OFF EUR - 388,16 0,00 - 388,16 Clearance of Accounts - Financial Clearance 2021 Financial errors EAFRD Non-IACS ONE OFF EUR -18 852,45 0,00 -18 852,45 Clearance of Accounts - Financial Clearance 2021 PIR for EAFRD Non-IACS for FY2021. ESTIMATED BY AMOUNT EUR -60 675,27 0,00 -60 675,27 Clearance of Accounts - Financial Clearance 2021 Reconciliation debt management - EAGF and EAFRD ONE OFF EUR -3 519,56 0,00 -3 519,56 Total DE: EUR -83 435,44 0,00 -83 435,44 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided ES Clearance of Accounts - Financial Clearance 2021 EAFRD Non-IACS ONE OFF EUR - 272 236,69 0,00 - 272 236,69 Rural Development EAFRD measures subject to IACS 2020 Inappropriate checks on the compliance with long-term commitments – Measures 10 and 11 - CY2019 FLAT RATE 10,00 % EUR -41 886,68 0,00 -41 886,68 Rural Development EAFRD measures subject to IACS 2021 Inappropriate checks on the compliance with long-term commitments – Measures 10 and 11 - CY2019 FLAT RATE 10,00 % EUR - 797,09 0,00 - 797,09 Rural Development EAFRD measures subject to IACS 2021 Inappropriate checks on the compliance with long-term commitments – Measures 10 and 11 - CY2020 FLAT RATE 10,00 % EUR -13 770,86 0,00 -13 770,86 Rural Development EAFRD measures subject to IACS 2020 Incorrect timing of the on-the-spot checks – Measure 10 - CY2019 ONE OFF EUR -29 709,01 0,00 -29 709,01 Rural Development EAFRD measures subject to IACS 2021 Incorrect timing of the on-the-spot checks – Measure 10 - CY2019 ONE OFF EUR - 527,87 0,00 - 527,87 Rural Development EAFRD measures subject to IACS 2021 Incorrect timing of the on-the-spot checks – Measure 10 - CY2020 ONE OFF EUR -12 495,48 0,00 -12 495,48 Rural Development EAFRD measures subject to IACS 2022 Incorrect timing of the on-the-spot checks – Measure 10 - CY2021 ONE OFF EUR -6 833,06 0,00 -6 833,06 Rural Development EAFRD measures subject to IACS 2020 Incorrect timing of the on-the-spot checks – Measure 11 - CY2019 ONE OFF EUR -18 069,62 0,00 -18 069,62 Rural Development EAFRD measures subject to IACS 2021 Incorrect timing of the on-the-spot checks – Measure 11 - CY2019 ONE OFF EUR - 477,77 0,00 - 477,77 Rural Development EAFRD measures subject to IACS 2021 Incorrect timing of the on-the-spot checks – Measure 11 - CY2020 ONE OFF EUR -1 705,91 0,00 -1 705,91 Clearance of Accounts - Financial Clearance 2020 Individual errors EAFRD FY2020 not recovered ONE OFF EUR -74,60 0,00 -74,60 Rural Development EAFRD measures subject to IACS 2020 Ineffective verification of the compliance with all eligibility criteria, commitments and other obligations - Measure 10 - CY2019 ONE OFF EUR -52 528,17 0,00 -52 528,17 Rural Development EAFRD measures subject to IACS 2021 Ineffective verification of the compliance with all eligibility criteria, commitments and other obligations - Measure 10 - CY2019 ONE OFF EUR - 933,32 0,00 - 933,32 Rural Development EAFRD measures subject to IACS 2021 Ineffective verification of the compliance with all eligibility criteria, commitments and other obligations - Measure 10 - CY2020 ONE OFF EUR -26 906,55 0,00 -26 906,55 Clearance of Accounts - Financial Clearance 2021 PIR on EAFRD Non-Iacs population ESTIMATED BY AMOUNT EUR -3 096,54 0,00 -3 096,54 Rural Development EAFRD measures subject to IACS 2018 Weakness in LPIS ONE OFF EUR - 307 103,39 0,00 - 307 103,39 Rural Development EAFRD measures subject to IACS 2019 Weakness in LPIS ONE OFF EUR - 205 729,96 0,00 - 205 729,96 Rural Development EAFRD measures subject to IACS 2020 Weakness in LPIS ONE OFF EUR - 150 606,89 0,00 - 150 606,89 Clearance of Accounts - Financial Clearance 2020 Weakness key control “Appropriate evaluation of the reasonableness of costs" ONE OFF EUR -10 554,50 0,00 -10 554,50 Total ES: EUR -1 156 043,96 0,00 -1 156 043,96 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided FR Clearance of Accounts - Financial Clearance 2020 Créances Feader ONE OFF EUR -45 902,21 0,00 -45 902,21 Clearance of Accounts - Financial Clearance 2020 Erreur extrapolée Feader hors SIGC ESTIMATED BY AMOUNT EUR -28 322 222,52 -5 257 692,98 -23 064 529,54 Clearance of Accounts - Financial Clearance 2019 Erreur extrapolée Feader hors SIGC ESTIMATED BY AMOUNT EUR -32 179 303,82 -6 430 188,35 -25 749 115,47 Clearance of Accounts - Financial Clearance 2020 Erreurs connues Feader hors SIGC ONE OFF EUR -3 348,10 -0,73 -3 347,37 Clearance of Accounts - Financial Clearance 2019 Erreurs connues OA1 Feader ONE OFF EUR -89 666,81 0,00 -89 666,81 Clearance of Accounts - Financial Clearance 2019 Erreurs connues pour le Feader hors SIGC ONE OFF EUR -67 934,09 -17,01 -67 917,08 Clearance of Accounts - Financial Clearance 2019 Procedure de créances ONE OFF EUR -3 384 771,93 0,00 -3 384 771,93 Total FR: EUR -64 093 149,48 -11 687 899,07 -52 405 250,41 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided HR Rural Development EAFRD measures subject to IACS 2020 Insufficient quality of administrative checks - Measure 14 - CY2019 ONE OFF EUR -45 541,20 0,00 -45 541,20 Rural Development EAFRD measures subject to IACS 2021 Insufficient quality of administrative checks - Measure 14 - CY2019 ONE OFF EUR -1 348,89 0,00 -1 348,89 Rural Development EAFRD measures subject to IACS 2021 Insufficient quality of administrative checks - Measure 14 - CY2020 ONE OFF EUR - 141 649,79 0,00 - 141 649,79 Rural Development EAFRD measures subject to IACS 2022 Insufficient quality of administrative checks - Measure 14 - CY2021 ONE OFF EUR -47 784,18 0,00 -47 784,18 Total HR: EUR - 236 324,06 0,00 - 236 324,06 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided IT Rural Development EAFRD measures subject to IACS 2018 Incorrect sanction system for M13 - IT01(AGEA) - CY2017 ONE OFF EUR - 438 049,93 -8 522,90 - 429 527,03 Rural Development EAFRD measures subject to IACS 2019 Incorrect sanction system for M13 - IT01(AGEA) - CY2018 ONE OFF EUR - 315 902,75 - 102,06 - 315 800,69 Rural Development EAFRD measures subject to IACS 2020 Incorrect sanction system for M13 - IT01(AGEA) - CY2019 ONE OFF EUR - 301 285,99 0,00 - 301 285,99 Rural Development EAFRD measures subject to IACS 2018 Incorrect sanction system for M13 - IT05(AVEPA) - CY2017 ONE OFF EUR -9 520,25 -0,86 -9 519,39 Rural Development EAFRD measures subject to IACS 2019 Incorrect sanction system for M13 - IT05(AVEPA) - CY2018 ONE OFF EUR -6 286,14 -0,11 -6 286,03 Rural Development EAFRD measures subject to IACS 2020 Incorrect sanction system for M13 - IT05(AVEPA) - CY2019 ONE OFF EUR -25 266,99 0,00 -25 266,99 Rural Development EAFRD measures subject to IACS 2018 Incorrect sanction system for M13 - IT08(AGREA) - CY2017 ONE OFF EUR -2 715,42 -0,73 -2 714,69 Rural Development EAFRD measures subject to IACS 2019 Incorrect sanction system for M13 - IT08(AGREA) - CY2018 ONE OFF EUR -4 453,00 -0,47 -4 452,53 Rural Development EAFRD measures subject to IACS 2020 Incorrect sanction system for M13 - IT08(AGREA) - CY2019 ONE OFF EUR -6 048,05 0,00 -6 048,05 Rural Development EAFRD measures subject to IACS 2018 Incorrect sanction system for M13 - IT10(ARPEA) - CY2017 ONE OFF EUR -6 083,08 0,00 -6 083,08 Rural Development EAFRD measures subject to IACS 2019 Incorrect sanction system for M13 - IT10(ARPEA) - CY2018 ONE OFF EUR -2 158,35 0,00 -2 158,35 Rural Development EAFRD measures subject to IACS 2020 Incorrect sanction system for M13 - IT10(ARPEA) - CY2019 ONE OFF EUR -3 214,40 0,00 -3 214,40 Rural Development EAFRD measures subject to IACS 2018 Incorrect sanction system for M13 - IT23(OPRLo) - CY2017 ONE OFF EUR -7 849,86 -44,27 -7 805,59 Rural Development EAFRD measures subject to IACS 2019 Incorrect sanction system for M13 - IT23(OPRLo) - CY2018 ONE OFF EUR -8 037,65 -0,82 -8 036,83 Rural Development EAFRD measures subject to IACS 2018 Incorrect sanction system for M13 - IT24(OPPAB) - CY2017 ONE OFF EUR -53,94 0,00 -53,94 Rural Development EAFRD measures subject to IACS 2019 Incorrect sanction system for M13 - IT24(OPPAB) - CY2018 ONE OFF EUR - 165,54 0,00 - 165,54 Rural Development EAFRD measures subject to IACS 2018 Incorrect sanction system for M13 - IT25(APPAG) - CY2017 ONE OFF EUR -3 517,15 -0,52 -3 516,63 Rural Development EAFRD measures subject to IACS 2019 Incorrect sanction system for M13 - IT25(APPAG) - CY2018 ONE OFF EUR -12 732,00 -0,47 -12 731,53 Rural Development EAFRD measures subject to IACS 2020 Incorrect sanction system for M13 - IT25(APPAG) - CY2019 ONE OFF EUR -4 889,37 0,00 -4 889,37 Clearance of Accounts - Financial Clearance 2018 Material projected incompliance rate for EAFRD Non-IACS ESTIMATED BY AMOUNT EUR -3 434 492,58 0,00 -3 434 492,58 Clearance of Accounts - Financial Clearance 2015 Material projected incompliance reate in the EAFRD non-IACS population. ONE OFF EUR - 151 116,42 -30 566,55 - 120 549,87 Clearance of Accounts - Financial Clearance 2016 Material projected incompliance reate in the EAFRD non-IACS population. ONE OFF EUR - 135 818,30 -3 297,32 - 132 520,98 Clearance of Accounts - Financial Clearance 2018 Material projected incompliance reate in the EAFRD non-IACS population. ONE OFF EUR -45 034,50 0,00 -45 034,50 Rural Development EAFRD forestry measures 2019 no retroactive check after OTSC if differences in areas are detected, forestry measures, CY2018 ONE OFF EUR -9 788,33 0,00 -9 788,33 Rural Development EAFRD forestry measures 2020 no retroactive check after OTSC if differences in areas are detected, forestry measures, CY2019 ONE OFF EUR -14 056,58 0,00 -14 056,58 Rural Development EAFRD forestry measures 2021 no retroactive check after OTSC if differences in areas are detected, forestry measures, CY2020 ONE OFF EUR - 188 404,24 0,00 - 188 404,24 Rural Development EAFRD forestry measures 2019 When results of an OTSC are modified after an additional field visit, not enough documentation on the control report. CY2018 ONE OFF EUR -1 908,14 0,00 -1 908,14 Rural Development EAFRD forestry measures 2020 When results of an OTSC are modified after an additional field visit, not enough documentation on the control report. CY2019 ONE OFF EUR -10 692,94 0,00 -10 692,94 Total IT: EUR -5 149 541,89 -42 537,08 -5 107 004,81 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided PL Rural Development EAFRD Leader 2018 2% flat rate correction on submeasure 19.2 - FY 2018-2020 FLAT RATE 2,00 % EUR - 660 187,72 0,00 - 660 187,72 Rural Development EAFRD Leader 2019 2% flat rate correction on submeasure 19.2 - FY 2018-2020 FLAT RATE 2,00 % EUR -1 762 670,70 0,00 -1 762 670,70 Rural Development EAFRD Leader 2020 2% flat rate correction on submeasure 19.2 - FY 2018-2020 FLAT RATE 2,00 % EUR -1 371 204,76 0,00 -1 371 204,76 Rural Development EAFRD Leader 2021 2% flat rate correction on submeasure 19.2 - FY 2021 FLAT RATE 2,00 % EUR -1 018 046,98 0,00 -1 018 046,98 Rural Development EAFRD Leader 2018 Expenditure on ineligible project - M 19.2 (aid: 50 000 PLN, EU declared: 7 598,93 EUR) FY2018 ONE OFF EUR -7 598,93 -7 598,93 0,00 Rural Development EAFRD investment - private beneficiaries 2018 Expenditure on ineligible project - M 4.1 (3 beneficiaries, aid: 900 000 PLN, EU declared: 3 x 135 829,32 EUR) ONE OFF EUR - 407 487,96 -83 626,55 - 323 861,41 Irregularities 2013 Finding 3 : Negligence in the identification of the irregularity, loss of the possibility to use the bank guarantee ONE OFF EUR -3 617 189,90 0,00 -3 617 189,90 Irregularities 2013 Finding 5 : Unjustified correction/cancellation of the debt ONE OFF EUR -21 599,26 0,00 -21 599,26 Clearance of Accounts - Financial Clearance 2018 Finding 5 : Unjustified correction/cancellation of the debt ONE OFF EUR - 225,66 0,00 - 225,66 Clearance of Accounts - Financial Clearance 2018 Findings 1&2 : late recovery requests and late registration of the debts in the debtors' ledger ONE OFF EUR -3 136 244,08 0,00 -3 136 244,08 Total PL: EUR -12 002 455,95 -91 225,48 -11 911 230,47 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided PT Certification 2016 EAFRD - Non-respect of the 18-th months deadline ONE OFF EUR -90 373,50 0,00 -90 373,50 Certification 2017 EAFRD - Non-respect of the 18-th months deadline ONE OFF EUR - 121 446,03 0,00 - 121 446,03 Total PT: EUR - 211 819,53 0,00 - 211 819,53 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided SE Rural Development EAFRD measures subject to IACS 2020 Appropriate checks on the compliance with long-term commitments are not carried out for M10 - CY2019 ESTIMATED BY PERCENTAGE 10,42 % EUR - 270 499,84 0,00 - 270 499,84 Rural Development EAFRD measures subject to IACS 2021 Appropriate checks on the compliance with long-term commitments are not carried out for M10 - CY2019 ESTIMATED BY PERCENTAGE 10,42 % EUR -8 814,72 0,00 -8 814,72 Rural Development EAFRD measures subject to IACS 2021 Appropriate checks on the compliance with long-term commitments are not carried out for M10 - CY2020 ESTIMATED BY PERCENTAGE 10,42 % EUR -73 488,51 0,00 -73 488,51 Clearance of Accounts - Financial Clearance 2021 EAFRD debt management FY2021 ONE OFF EUR -7 317,24 0,00 -7 317,24 Clearance of Accounts - Financial Clearance 2020 Errors in the accounts ONE OFF EUR -11 350,94 0,00 -11 350,94 Rural Development EAFRD measures subject to IACS 2020 Pre-notification of the on-the-spot checks for M14 - CY2019 FLAT RATE 10,00 % EUR -30 274,84 0,00 -30 274,84 Rural Development EAFRD measures subject to IACS 2021 Pre-notification of the on-the-spot checks for M14 - CY2019 FLAT RATE 10,00 % EUR 67,24 0,00 67,24 Rural Development EAFRD measures subject to IACS 2021 Pre-notification of the on-the-spot checks for M14 - CY2020 FLAT RATE 10,00 % EUR -13 783,00 0,00 -13 783,00 Clearance of Accounts - Financial Clearance 2020 Recovery procedures EAFRD ONE OFF EUR -41 593,25 0,00 -41 593,25 Rural Development EAFRD measures subject to IACS 2020 Timing of the on-the-spot-controls for M10 - CY2019 FLAT RATE 10,00 % EUR -20 959,89 0,00 -20 959,89 Rural Development EAFRD measures subject to IACS 2021 Timing of the on-the-spot-controls for M10 - CY2019 FLAT RATE 10,00 % EUR - 683,02 0,00 - 683,02 Rural Development EAFRD measures subject to IACS 2021 Timing of the on-the-spot-controls for M10 - CY2020 FLAT RATE 10,00 % EUR -13 075,52 0,00 -13 075,52 Total SE: EUR - 491 773,53 0,00 - 491 773,53 Currency Gross Amount Deductions Net Decided EUR -87 982 652,64 -11 825 999,89 -76 156 652,75 Financial corrections from cross-compliance Budget Item: 6201 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided BG Cross-compliance 2018 CY 2017 FLAT RATE 10,00 % EUR - 109 842,93 -5 177,34 - 104 665,59 Cross-compliance 2019 CY 2017 FLAT RATE 10,00 % EUR -2 475,99 -1,53 -2 474,46 Cross-compliance 2020 CY 2017 FLAT RATE 10,00 % EUR - 223,61 0,00 - 223,61 Cross-compliance 2021 CY 2017 FLAT RATE 10,00 % EUR -79,78 0,00 -79,78 Cross-compliance 2019 CY 2018 FLAT RATE 10,00 % EUR - 383 726,11 - 220,85 - 383 505,26 Cross-compliance 2020 CY 2018 FLAT RATE 10,00 % EUR - 335,93 0,00 - 335,93 Cross-compliance 2021 CY 2018 FLAT RATE 10,00 % EUR - 974,23 0,00 - 974,23 Cross-compliance 2020 CY 2019 FLAT RATE 10,00 % EUR - 378 724,65 -55,57 - 378 669,08 Cross-compliance 2021 CY 2019 FLAT RATE 10,00 % EUR -87,14 0,00 -87,14 Total BG: EUR - 876 470,37 -5 455,29 - 871 015,08 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided IT Cross-compliance 2018 2017 animals FLAT RATE 10,00 % EUR - 236 809,06 - 293,78 - 236 515,28 Cross-compliance 2019 2017 animals FLAT RATE 10,00 % EUR - 119 438,77 - 183,84 - 119 254,93 Cross-compliance 2020 2017 animals FLAT RATE 10,00 % EUR -22 591,35 0,00 -22 591,35 Cross-compliance 2021 2017 animals FLAT RATE 10,00 % EUR -2 619,83 0,00 -2 619,83 Cross-compliance 2018 2017 GAEC 7 FLAT RATE 2,00 % EUR -9 610,36 -11,07 -9 599,29 Cross-compliance 2019 2017 GAEC 7 FLAT RATE 2,00 % EUR -6 124,54 -9,62 -6 114,92 Cross-compliance 2020 2017 GAEC 7 FLAT RATE 2,00 % EUR -1 002,03 0,00 -1 002,03 Cross-compliance 2021 2017 GAEC 7 FLAT RATE 2,00 % EUR -70,24 0,00 -70,24 Cross-compliance 2019 2018 animals FLAT RATE 10,00 % EUR - 167 717,89 - 296,24 - 167 421,65 Cross-compliance 2020 2018 animals FLAT RATE 10,00 % EUR - 152 150,46 0,00 - 152 150,46 Cross-compliance 2021 2018 animals FLAT RATE 10,00 % EUR -7 399,14 0,00 -7 399,14 Cross-compliance 2019 2018 GAEC 7 FLAT RATE 2,00 % EUR -6 952,22 -10,77 -6 941,45 Cross-compliance 2020 2018 GAEC 7 FLAT RATE 2,00 % EUR -6 557,68 0,00 -6 557,68 Cross-compliance 2021 2018 GAEC 7 FLAT RATE 2,00 % EUR - 362,34 0,00 - 362,34 Cross-compliance 2020 2019 animals FLAT RATE 10,00 % EUR - 254 482,30 0,00 - 254 482,30 Cross-compliance 2021 2019 animals FLAT RATE 10,00 % EUR -9 978,78 0,00 -9 978,78 Cross-compliance 2020 2019 GAEC 7 FLAT RATE 2,00 % EUR -12 467,28 0,00 -12 467,28 Cross-compliance 2021 2019 GAEC 7 FLAT RATE 2,00 % EUR - 408,50 0,00 - 408,50 Cross-compliance 2018 CY 2017 FLAT RATE 10,00 % EUR -58 027,83 -95,42 -57 932,41 Cross-compliance 2019 CY 2017 FLAT RATE 10,00 % EUR -4 486,98 -1,48 -4 485,50 Cross-compliance 2020 CY 2017 FLAT RATE 10,00 % EUR - 620,13 0,00 - 620,13 Cross-compliance 2021 CY 2017 FLAT RATE 10,00 % EUR - 660,26 0,00 - 660,26 Cross-compliance 2019 CY 2018 FLAT RATE 10,00 % EUR - 109 932,86 -38,20 - 109 894,66 Cross-compliance 2020 CY 2018 FLAT RATE 10,00 % EUR -12 802,88 0,00 -12 802,88 Cross-compliance 2021 CY 2018 FLAT RATE 10,00 % EUR - 225,38 0,00 - 225,38 Cross-compliance 2019 CY 2019 FLAT RATE 10,00 % EUR -56 540,47 -1,24 -56 539,23 Cross-compliance 2020 CY 2019 FLAT RATE 10,00 % EUR -58 374,00 -1,28 -58 372,72 Cross-compliance 2021 CY 2019 FLAT RATE 10,00 % EUR -4 162,00 -0,09 -4 161,91 Total IT: EUR -1 322 575,56 - 943,03 -1 321 632,53 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided LT Cross-compliance 2018 CY 2017 with animals 10% FLAT RATE 10,00 % EUR -63 231,06 -7,76 -63 223,30 Cross-compliance 2019 CY 2017 with animals 10% FLAT RATE 10,00 % EUR - 294,63 0,00 - 294,63 Cross-compliance 2018 CY 2017 without animals 3% FLAT RATE 3,00 % EUR -17 114,42 -2,41 -17 112,01 Cross-compliance 2019 CY 2017 without animals 3% FLAT RATE 3,00 % EUR - 246,10 0,00 - 246,10 Cross-compliance 2018 CY 2018 with animals 10% FLAT RATE 10,00 % EUR -4 607,98 0,00 -4 607,98 Cross-compliance 2019 CY 2018 with animals 10% FLAT RATE 10,00 % EUR - 421 945,10 -1 321,53 - 420 623,57 Cross-compliance 2020 CY 2018 with animals 10% FLAT RATE 10,00 % EUR -15,04 0,00 -15,04 Cross-compliance 2021 CY 2018 with animals 10% FLAT RATE 10,00 % EUR -78,94 0,00 -78,94 Cross-compliance 2018 CY 2018 without animals 3% FLAT RATE 3,00 % EUR -29,91 0,00 -29,91 Cross-compliance 2019 CY 2018 without animals 3% FLAT RATE 3,00 % EUR -96 473,41 - 188,25 -96 285,16 Cross-compliance 2020 CY 2018 without animals 3% FLAT RATE 3,00 % EUR -99,22 0,00 -99,22 Cross-compliance 2019 CY 2019 with animals 10% FLAT RATE 10,00 % EUR -5 223,81 0,00 -5 223,81 Cross-compliance 2020 CY 2019 with animals 10% FLAT RATE 10,00 % EUR - 353 342,83 -1 792,92 - 351 549,91 Cross-compliance 2021 CY 2019 with animals 10% FLAT RATE 10,00 % EUR -0,19 0,00 -0,19 Cross-compliance 2020 CY 2019 without animals 3% FLAT RATE 3,00 % EUR -74 437,05 - 275,57 -74 161,48 Cross-compliance 2021 CY 2019 without animals 3% FLAT RATE 3,00 % EUR -13,92 0,00 -13,92 Total LT: EUR -1 037 153,61 -3 588,44 -1 033 565,17 Currency Gross Amount Deductions Net Decided EUR -3 236 199,54 -9 986,76 -3 226 212,78 Lifting of suspensions EAFRD Budget Item: 08030102 / 6201 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided Lifted Suspensions CZ Rural Development EAFRD investment - private beneficiaries 2019 Lifting of suspension created in decision C(2020)1857 ONE OFF EUR -30 606,96 0,00 0,00 30 606,96 Total CZ: EUR -30 606,96 0,00 0,00 30 606,96 Currency Gross Amount Deductions Net Decided Lifted Suspensions EUR -30 606,96 0,00 0,00 30 606,96 Reimbursements EAGF Budget Item: 08020601 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided IT Decoupled Direct Aids 2018 Reimbursement following judgment in case T-221/21 FLAT RATE 2,00 % EUR 63 295 659,16 0,00 63 295 659,16 Reimbursement of direct aids in relation to financial discipline 2018 Reimbursement following judgment in case T-221/21 FLAT RATE 2,00 % EUR 0,00 0,00 0,00 Voluntary Coupled Support 2018 Reimbursement following judgment in case T-221/21 FLAT RATE 2,00 % EUR 4 072 613,83 0,00 4 072 613,83 Total IT: EUR 67 368 272,99 0,00 67 368 272,99 Currency Gross Amount Deductions Net Decided EUR 67 368 272,99 0,00 67 368 272,99 EAFRD Budget Item: 08030102 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided RO Rural Development EAFRD measures subject to IACS 2017 Reimbursement following judgment in case T-33/21 FLAT RATE 25,00 % EUR 7 674 875,25 0,00 7 674 875,25 Rural Development EAFRD measures subject to IACS 2018 Reimbursement following judgment in case T-33/21 FLAT RATE 25,00 % EUR 10 958 924,68 0,00 10 958 924,68 Rural Development EAFRD measures subject to IACS 2019 Reimbursement following judgment in case T-33/21 FLAT RATE 25,00 % EUR 83 675,15 0,00 83 675,15 Total RO: EUR 18 717 475,08 0,00 18 717 475,08 Currency Gross Amount Deductions Net Decided EUR 18 717 475,08 0,00 18 717 475,08
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.