Commission Implementing Decision (EU) 2023/2494 of 15 November 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) 7605) — Full Text

Financial Corrections

ANNEXSupplementary provisions

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 BG EU School Scheme 2018 Absence in key control - school scheme - fruit - FY 2018 -19 FLAT RATE 10,00 % EUR –49 956,26 0,00 –49 956,26 EU School Scheme 2019 Absence in key control - school scheme - fruit - FY 2018 -19 FLAT RATE 10,00 % EUR – 180 836,47 0,00 – 180 836,47 EU School Scheme 2018 Deficiencies kc school scheme - milk products FLAT RATE 5,00 % EUR –25 413,74 0,00 –25 413,74 EU School Scheme 2019 Deficiencies kc school scheme - milk products FLAT RATE 5,00 % EUR –52 909,89 0,00 –52 909,89 EU School Scheme 2020 Deficiencies kc school scheme - milk products FLAT RATE 5,00 % EUR –55 603,87 0,00 –55 603,87 EU School Scheme 2020 Deficiency in key control - school scheme - fruit - FY 2020 FLAT RATE 5,00 % EUR – 128 159,32 0,00 – 128 159,32 Irregularities 2022 EAGF: deficiencies in debt management ONE OFF EUR –1 703 118,35 0,00 –1 703 118,35 Wine - Restructuring and conversion of vineyards 2019 known errors in wine restructuring detected by the CB in FY 2019 ONE OFF EUR – 670 419,54 –27 616,27 – 642 803,27 Total BG: EUR –2 866 417,44 –27 616,27 –2 838 801,17 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided CY Clearance of Accounts - Financial Clearance 2020 Debt management + error in EAFRD ONE OFF EUR – 405 278,00 0,00 – 405 278,00 Total CY: EUR – 405 278,00 0,00 – 405 278,00 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided DE Decoupled Direct Aids 2021 1.1 EAGF CEB/2021/009/DE IACS ONE OFF EUR – 483,94 0,00 – 483,94 Fruit and Vegetables - Operational programmes incl withdrawals 2020 1.1 EAGF CEB/2021/009/DE Non-IACS ONE OFF EUR – 235 178,14 0,00 – 235 178,14 Wine - Restructuring and conversion of vineyards 2019 1.3 Deficiencies in key controls CEB/2021/009/DE FLAT RATE 5,00 % EUR – 124 238,93 0,00 – 124 238,93 Wine - Restructuring and conversion of vineyards 2020 1.3 Deficiencies in key controls CEB/2021/009/DE FLAT RATE 5,00 % EUR – 114 358,76 0,00 – 114 358,76 Wine - Restructuring and conversion of vineyards 2021 1.3 Deficiencies in key controls CEB/2021/009/DE FLAT RATE 5,00 % EUR –49 489,54 0,00 –49 489,54 Wine - Restructuring and conversion of vineyards 2022 FY2022 FLAT RATE 5,00 % EUR –4 379,39 0,00 –4 379,39 Total DE: EUR – 528 128,70 0,00 – 528 128,70 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided ES Promotion Measures 2022 Deficiency in key control "Correct calculation of the aid including administrative reductions and penalties". Scope of correction: 1 promotion programme. FY 2022 ONE OFF EUR –53 961,25 0,00 –53 961,25 Promotion Measures 2020 Deficiency in key control "Correct calculation of the aid including administrative reductions and penalties". Scope of correction: 5 promotion programmes. FYs 2017-2021 ONE OFF EUR –17 534,84 0,00 –17 534,84 Promotion Measures 2021 Deficiency in key control "Correct calculation of the aid including administrative reductions and penalties". Scope of correction: 5 promotion programmes. FYs 2017-2021 ONE OFF EUR –68 692,75 0,00 –68 692,75 Promotion Measures 2017 Deficiency in key control "Performance of on-the-spot checks of sufficient quality". Scope of correction: 14 promotion programmes. FYs 2017-2021 FLAT RATE 5,00 % EUR –76 842,04 0,00 –76 842,04 Promotion Measures 2018 Deficiency in key control "Performance of on-the-spot checks of sufficient quality". Scope of correction: 14 promotion programmes. FYs 2017-2021 FLAT RATE 5,00 % EUR – 378 060,78 0,00 – 378 060,78 Promotion Measures 2019 Deficiency in key control "Performance of on-the-spot checks of sufficient quality". Scope of correction: 14 promotion programmes. FYs 2017-2021 FLAT RATE 5,00 % EUR – 555 944,51 – 468,75 – 555 475,76 Promotion Measures 2020 Deficiency in key control "Performance of on-the-spot checks of sufficient quality". Scope of correction: 14 promotion programmes. FYs 2017-2021 FLAT RATE 5,00 % EUR – 489 680,43 0,00 – 489 680,43 Promotion Measures 2021 Deficiency in key control "Performance of on-the-spot checks of sufficient quality". Scope of correction: 14 promotion programmes. FYs 2017-2021 FLAT RATE 5,00 % EUR – 168 521,52 0,00 – 168 521,52 Promotion Measures 2022 Deficiency in key control "Performance of on-the-spot checks of sufficient quality". Scope of correction: 2 promotion programmes. FY 2022 FLAT RATE 5,00 % EUR –7 799,32 0,00 –7 799,32 Clearance of Accounts - Financial Clearance 2021 EAGF IACS - deficiency in the key control "Quality of on-the spot controls" ESTIMATED BY AMOUNT EUR –83 207,63 0,00 –83 207,63 Clearance of Accounts - Financial Clearance 2021 EAGF non IACS - most probable financial risk (PIR) ESTIMATED BY AMOUNT EUR –37 294,14 0,00 –37 294,14 Clearance of Accounts - Financial Clearance 2021 Finding 1.1 ONE OFF EUR –76 825,82 0,00 –76 825,82 Wine - Restructuring and conversion of vineyards 2020 Finding 1.2 ONE OFF EUR –46 741,83 –3,87 –46 737,96 Wine - Restructuring and conversion of vineyards 2021 Finding 1.2 ONE OFF EUR –71 673,47 – 244,86 –71 428,61 Wine - Restructuring and conversion of vineyards 2022 Finding 1.2 ONE OFF EUR –25 317,15 0,00 –25 317,15 POSEI (2014+) 2019 Weakness on the Performance of on the spot checks of sufficient quality (population taken into account for financial correction: payments below EUR 40 000 ) FY 2019 FLAT RATE 5,00 % EUR –6 337,26 0,00 –6 337,26 POSEI (2014+) 2021 Weakness on the Performance of on the spot checks of sufficient quality (population taken into account for financial correction: payments below EUR 40 000 ) FY 2021 FLAT RATE 5,00 % EUR –97 062,48 0,00 –97 062,48 POSEI (2014+) 2022 Weakness on the Performance of on the spot checks of sufficient quality (population taken into account for financial correction: payments below EUR 40 000 ) FY 2022 FLAT RATE 5,00 % EUR –92 437,67 0,00 –92 437,67 POSEI (2014+) 2020 Weakness - Performance of on the spot checks of sufficient quality (Key Control) - Specific supply arrangements FY 2020 (population taken into account for financial correction: payments below EUR 40 000 ) FLAT RATE 5,00 % EUR –91 359,13 0,00 –91 359,13 Total ES: EUR –2 445 294,02 – 717,48 –2 444 576,54 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided FI Fruit and Vegetables - Operational programmes incl withdrawals 2020 deficiency in KC administrative checks FY 2020 FLAT RATE 5,00 % EUR –58 627,82 0,00 –58 627,82 Fruit and Vegetables - Operational programmes incl withdrawals 2021 deficiency in KC administrative checks FY 2021 FLAT RATE 5,00 % EUR –61 598,82 0,00 –61 598,82 Fruit and Vegetables - Operational programmes incl withdrawals 2020 deficiency in KC OTSCs FY 2020 FLAT RATE 3,00 % EUR –9 283,54 0,00 –9 283,54 Fruit and Vegetables - Operational programmes incl withdrawals 2021 deficiency in KC OTSCs FY 2021 FLAT RATE 3,00 % EUR –17 183,11 0,00 –17 183,11 Fruit and Vegetables - Operational programmes incl withdrawals 2022 deficiency in KC OTSCs FY 2022 FLAT RATE 3,00 % EUR –18 275,53 0,00 –18 275,53 Total FI: EUR – 164 968,82 0,00 – 164 968,82 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided FR Promotion Measures 2020 Administrative penalties ONE OFF EUR –19 733,19 0,00 –19 733,19 Promotion Measures 2021 Administrative penalties ONE OFF EUR – 156 906,40 0,00 – 156 906,40 Voluntary Coupled Support 2020 M11 - CY 2019 FLAT RATE 5,00 % EUR –7 139,04 – 163,09 –6 975,95 Voluntary Coupled Support 2021 M11 - CY 2020 FLAT RATE 5,00 % EUR –4 074,82 – 105,02 –3 969,80 Voluntary Coupled Support 2022 M11 - CY 2021 FLAT RATE 5,00 % EUR –3 236,72 0,00 –3 236,72 Voluntary Coupled Support 2023 M11 - CY 2022 FLAT RATE 5,00 % EUR –2 383,57 0,00 –2 383,57 Voluntary Coupled Support 2020 M12 - CY 2019 FLAT RATE 5,00 % EUR –56 999,22 –56 999,22 0,00 Voluntary Coupled Support 2021 M12 - CY 2020 FLAT RATE 5,00 % EUR –22 140,05 –22 140,05 0,00 Voluntary Coupled Support 2022 M12 - CY 2021 FLAT RATE 5,00 % EUR –22 673,03 0,00 –22 673,03 Voluntary Coupled Support 2023 M12 - CY 2022 FLAT RATE 5,00 % EUR –9 363,74 0,00 –9 363,74 Voluntary Coupled Support 2020 M32 - CY 2019 FLAT RATE 5,00 % EUR – 483 787,49 –11 052,19 – 472 735,30 Voluntary Coupled Support 2021 M32 - CY 2020 FLAT RATE 5,00 % EUR – 190 583,85 –4 911,76 – 185 672,09 Voluntary Coupled Support 2022 M32 - CY 2021 FLAT RATE 5,00 % EUR – 166 820,23 0,00 – 166 820,23 Voluntary Coupled Support 2023 M32 - CY 2022 FLAT RATE 5,00 % EUR – 102 051,89 0,00 – 102 051,89 Wine - Restructuring and conversion of vineyards 2018 Section 1.3. of the COL - Objectif d'audit n° 2 - Questions de conformité - Restructuration de vignoble - 2018 ONE OFF EUR –2 949 953,75 –49 217,28 –2 900 736,47 Wine - Restructuring and conversion of vineyards 2019 Section 1.3. of the COL - Objectif d'audit n° 2 - Questions de conformité - Restructuration de vignoble - 2019 ONE OFF EUR –2 499 773,76 0,00 –2 499 773,76 Wine - Restructuring and conversion of vineyards 2020 Section 1.3. of the COL - Objectif d'audit n° 2 - Questions de conformité - Restructuration de vignoble - 2020 ONE OFF EUR –89 332,15 0,00 –89 332,15 Total FR: EUR –6 786 952,90 – 144 588,61 –6 642 364,29 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided GR Promotion Measures 2020 565 - PDO FETA (EU) & 526 - PDO FETA (USA-CANADA) Selection of implementing bodies (eligibility) FY2020 ONE OFF EUR – 161 677,35 0,00 – 161 677,35 Promotion Measures 2021 565 - PDO FETA (EU) & 526 - PDO FETA (USA-CANADA) Selection of implementing bodies (eligibility) FY2021 ONE OFF EUR –76 279,36 0,00 –76 279,36 Promotion Measures 2019 Follow up of enquiries INT/2015/002/GR and INT/2018/315/GR (old regime) FYs2018-2020 FLAT RATE 5,00 % EUR – 171 471,66 0,00 – 171 471,66 Promotion Measures 2020 Follow up of enquiries INT/2015/002/GR and INT/2018/315/GR (old regime) FYs2018-2020 FLAT RATE 5,00 % EUR –12 507,77 0,00 –12 507,77 Promotion Measures 2021 Weaknesses in KC4 "Performance of on-the-spot-checks (OTSC) of sufficient quality" FY2021 (until June 2021 included) FLAT RATE 5,00 % EUR – 106 575,02 0,00 – 106 575,02 Promotion Measures 2017 Weaknesses in KC4 "Performance of on-the-spot-checks (OTSC) of sufficient quality" FYs2017-2020 FLAT RATE 5,00 % EUR – 103 009,40 0,00 – 103 009,40 Promotion Measures 2018 Weaknesses in KC4 "Performance of on-the-spot-checks (OTSC) of sufficient quality" FYs2017-2020 FLAT RATE 5,00 % EUR – 211 580,41 0,00 – 211 580,41 Promotion Measures 2019 Weaknesses in KC4 "Performance of on-the-spot-checks (OTSC) of sufficient quality" FYs2017-2020 FLAT RATE 5,00 % EUR – 219 172,48 0,00 – 219 172,48 Promotion Measures 2020 Weaknesses in KC4 "Performance of on-the-spot-checks (OTSC) of sufficient quality" FYs2017-2020 FLAT RATE 5,00 % EUR – 193 696,93 0,00 – 193 696,93 Total GR: EUR –1 255 970,38 0,00 –1 255 970,38 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided HR Clearance of Accounts - Financial Clearance 2021 Finding 1.1 ONE OFF EUR – 120 051,99 0,00 – 120 051,99 Fruit and Vegetables - Operational programmes incl withdrawals 2021 Finding 1.4 (calculated correction) ONE OFF EUR –23 074,63 0,00 –23 074,63 Total HR: EUR – 143 126,62 0,00 – 143 126,62 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided HU Clearance of Accounts - Financial Clearance 2020 Known error EAGF Non-IACS ONE OFF EUR – 149 897,00 0,00 – 149 897,00 Total HU: EUR – 149 897,00 0,00 – 149 897,00 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided IT Temporary and exceptional support measures 2019 Finding 1: determination of the number of animals to compensate FLAT RATE 5,00 % EUR – 156 317,08 0,00 – 156 317,08 Temporary and exceptional support measures 2020 Finding 1: determination of the number of animals to compensate FLAT RATE 5,00 % EUR – 281 699,84 0,00 – 281 699,84 Temporary and exceptional support measures 2020 Finding 2 - double compensation with insurances ONE OFF EUR –6 131,18 0,00 –6 131,18 Voluntary Coupled Support 2019 M01 CY 2018 ONE OFF EUR – 668 052,85 – 916,20 – 667 136,65 Voluntary Coupled Support 2020 M01 CY 2019 ONE OFF EUR – 435 895,37 – 368,94 – 435 526,43 Voluntary Coupled Support 2021 M01 CY 2020 ONE OFF EUR – 257 991,08 0,00 – 257 991,08 Voluntary Coupled Support 2022 M01, M02, M04, M05 and M20 - CY 2021 ONE OFF EUR –11 408,25 0,00 –11 408,25 Voluntary Coupled Support 2019 M02 CY 2018 ONE OFF EUR –65 131,79 – 107,55 –65 024,24 Voluntary Coupled Support 2020 M02 CY 2019 ONE OFF EUR –75 882,59 0,00 –75 882,59 Voluntary Coupled Support 2021 M02 CY 2020 ONE OFF EUR –16 835,56 0,00 –16 835,56 Voluntary Coupled Support 2019 M03 CY 2018 ONE OFF EUR –4 235,86 –11,86 –4 224,00 Voluntary Coupled Support 2020 M03 CY 2019 ONE OFF EUR –4 376,68 –4,50 –4 372,18 Voluntary Coupled Support 2021 M03 CY 2020 ONE OFF EUR –34,97 0,00 –34,97 Voluntary Coupled Support 2019 M04 CY 2018 ONE OFF EUR –63 919,60 –3 206,70 –60 712,90 Voluntary Coupled Support 2020 M04 CY 2019 ONE OFF EUR –18 192,82 – 657,51 –17 535,31 Voluntary Coupled Support 2021 M04 CY 2020 ONE OFF EUR –10 590,49 0,00 –10 590,49 Voluntary Coupled Support 2019 M05 CY2018 ONE OFF EUR – 214 497,24 –7 871,19 – 206 626,05 Voluntary Coupled Support 2020 M05 CY 2019 ONE OFF EUR –88 132,67 –1 486,54 –86 646,13 Voluntary Coupled Support 2021 M05 CY 2020 ONE OFF EUR –83 302,84 0,00 –83 302,84 Voluntary Coupled Support 2019 M06 CY 2018 FLAT RATE 5,00 % EUR – 338 791,52 –3 129,85 – 335 661,67 Voluntary Coupled Support 2020 M06 CY 2018 FLAT RATE 5,00 % EUR –17 857,59 – 186,26 –17 671,33 Voluntary Coupled Support 2021 M06 CY 2018 FLAT RATE 5,00 % EUR 29,99 0,00 29,99 Voluntary Coupled Support 2020 M06 CY 2019 FLAT RATE 5,00 % EUR – 366 511,33 – 190,82 – 366 320,51 Voluntary Coupled Support 2021 M06 CY 2019 FLAT RATE 5,00 % EUR –2 425,06 0,00 –2 425,06 Voluntary Coupled Support 2021 M06 CY 2020 FLAT RATE 5,00 % EUR –88 976,52 0,00 –88 976,52 Voluntary Coupled Support 2022 M06 CY 2021 FLAT RATE 5,00 % EUR –87 289,09 0,00 –87 289,09 Voluntary Coupled Support 2019 M07 - CY 2018 FLAT RATE 5,00 % EUR – 231 879,83 –2 294,65 – 229 585,18 Voluntary Coupled Support 2020 M07 - CY 2018 FLAT RATE 5,00 % EUR –14 145,36 – 141,20 –14 004,16 Voluntary Coupled Support 2021 M07 - CY 2018 FLAT RATE 5,00 % EUR 0,00 0,00 0,00 Voluntary Coupled Support 2020 M07 CY 2019 FLAT RATE 5,00 % EUR – 242 830,28 0,00 – 242 830,28 Voluntary Coupled Support 2021 M07 CY 2019 FLAT RATE 5,00 % EUR –2 924,57 0,00 –2 924,57 Voluntary Coupled Support 2021 M07 CY 2020 FLAT RATE 5,00 % EUR – 236 969,17 0,00 – 236 969,17 Voluntary Coupled Support 2022 M07 CY 2021 FLAT RATE 5,00 % EUR – 216 882,72 0,00 – 216 882,72 Voluntary Coupled Support 2019 M18 CY 2018 ONE OFF EUR –4 969,20 – 439,69 –4 529,51 Voluntary Coupled Support 2020 M18 CY 2019 ONE OFF EUR –20 915,29 –1 571,50 –19 343,79 Voluntary Coupled Support 2021 M18 CY 2020 ONE OFF EUR –8 126,04 0,00 –8 126,04 Voluntary Coupled Support 2019 M19 CY 2018 ONE OFF EUR –2 147 319,78 –79 564,29 –2 067 755,49 Voluntary Coupled Support 2020 M19 CY 2019 ONE OFF EUR –1 555 113,35 – 856,06 –1 554 257,29 Voluntary Coupled Support 2021 M19 CY 2020 ONE OFF EUR – 776 041,55 0,00 – 776 041,55 Voluntary Coupled Support 2019 M20 CY 2018 ONE OFF EUR –7 449,62 – 435,11 –7 014,51 Voluntary Coupled Support 2020 M20 CY 2019 ONE OFF EUR –11 835,77 – 104,22 –11 731,55 Voluntary Coupled Support 2021 M20 CY 2020 ONE OFF EUR –1 746,98 0,00 –1 746,98 Total IT: EUR –8 843 599,39 – 103 544,64 –8 740 054,75 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided LV Clearance of Accounts - Financial Clearance 2020 Cases declared as irrecoverable concerning natural and legal persons ONE OFF EUR –3 598,06 0,00 –3 598,06 Total LV: EUR –3 598,06 0,00 –3 598,06 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided PL Promotion Measures 2023 Deficiencies in key control "Performance of on-the-spot checks of sufficient quality". Scope of correction: 2 promotion programmes. FY 2023 FLAT RATE 5,00 % EUR – 101 151,98 0,00 – 101 151,98 Promotion Measures 2019 Deficiencies in key control "Performance of on-the-spot checks of sufficient quality". Scope of correction: 8 promotion programmes. FYs 2019-2022 FLAT RATE 5,00 % EUR – 134 415,11 –73 026,64 –61 388,47 Promotion Measures 2020 Deficiencies in key control "Performance of on-the-spot checks of sufficient quality". Scope of correction: 8 promotion programmes. FYs 2019-2022 FLAT RATE 5,00 % EUR –88 221,78 0,00 –88 221,78 Promotion Measures 2021 Deficiencies in key control "Performance of on-the-spot checks of sufficient quality". Scope of correction: 8 promotion programmes. FYs 2019-2022 FLAT RATE 5,00 % EUR – 183 262,57 0,00 – 183 262,57 Promotion Measures 2022 Deficiencies in key control "Performance of on-the-spot checks of sufficient quality". Scope of correction: 8 promotion programmes. FYs 2019-2022 FLAT RATE 5,00 % EUR –54 903,33 0,00 –54 903,33 Decoupled Direct Aids 2020 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ GP ONE OFF EUR –35 297,14 0,00 –35 297,14 Decoupled Direct Aids 2020 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ RED ONE OFF EUR –14 832,71 0,00 –14 832,71 Decoupled Direct Aids 2020 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ SAPS ONE OFF EUR –75 568,09 0,00 –75 568,09 Voluntary Coupled Support Area Based 2020 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ VCS M10 ONE OFF EUR – 132,44 0,00 – 132,44 Voluntary Coupled Support Area Based 2020 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ VCS M11 ONE OFF EUR –15,60 0,00 –15,60 Voluntary Coupled Support Area Based 2020 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ VCS M13 ONE OFF EUR – 287,82 0,00 – 287,82 Voluntary Coupled Support Area Based 2020 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ VCS M5 ONE OFF EUR – 699,61 0,00 – 699,61 Voluntary Coupled Support Area Based 2020 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ VCS M7 ONE OFF EUR –68,46 0,00 –68,46 Voluntary Coupled Support Area Based 2020 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ VCS M8 ONE OFF EUR – 191,47 0,00 – 191,47 Decoupled Direct Aids 2020 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ YFS ONE OFF EUR –1 898,62 0,00 –1 898,62 Decoupled Direct Aids 2021 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ GP ONE OFF EUR –39 895,57 0,00 –39 895,57 Decoupled Direct Aids 2021 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ RED ONE OFF EUR –15 894,74 0,00 –15 894,74 Decoupled Direct Aids 2021 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ SAPS ONE OFF EUR –83 538,56 0,00 –83 538,56 Voluntary Coupled Support Area Based 2021 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ VCS M11 ONE OFF EUR –7,58 0,00 –7,58 Voluntary Coupled Support Area Based 2021 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ VCS M13 ONE OFF EUR – 816,04 0,00 – 816,04 Voluntary Coupled Support Area Based 2021 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ VCS M5 ONE OFF EUR –1 294,81 0,00 –1 294,81 Voluntary Coupled Support Area Based 2021 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ VCS M7 ONE OFF EUR –32,26 0,00 –32,26 Voluntary Coupled Support Area Based 2021 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ VCS M8 ONE OFF EUR –1 972,76 0,00 –1 972,76 Decoupled Direct Aids 2021 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ YFS ONE OFF EUR –2 386,12 0,00 –2 386,12 Decoupled Direct Aids 2022 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2021 _ GP ONE OFF EUR –20 954,26 0,00 –20 954,26 Decoupled Direct Aids 2022 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2021 _ RED ONE OFF EUR –12 007,76 0,00 –12 007,76 Decoupled Direct Aids 2022 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2021 _ SAPS ONE OFF EUR –61 424,71 0,00 –61 424,71 Voluntary Coupled Support 2022 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2021 _ VCS M13 ONE OFF EUR – 251,36 0,00 – 251,36 Voluntary Coupled Support 2022 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2021 _ VCS M5 ONE OFF EUR – 698,69 0,00 – 698,69 Voluntary Coupled Support 2022 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2021 _ VCS M7 ONE OFF EUR –3 125,11 0,00 –3 125,11 Voluntary Coupled Support 2022 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2021 _ VCS M8 ONE OFF EUR – 140,66 0,00 – 140,66 Decoupled Direct Aids 2022 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2021 _ YFS ONE OFF EUR –5 150,04 0,00 –5 150,04 Total PL: EUR – 940 537,76 –73 026,64 – 867 511,12 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided RO Decoupled Direct Aids 2020 LLF and TG 2019 ONE OFF EUR –30 429,77 0,00 –30 429,77 Decoupled Direct Aids 2021 LLF and TG 2020 ONE OFF EUR –73 862,47 0,00 –73 862,47 Decoupled Direct Aids 2022 LLF and TG 2021 ONE OFF EUR –31 850,65 0,00 –31 850,65 Decoupled Direct Aids 2020 LPIS identification of RPs 2019 ONE OFF EUR – 257 726,07 0,00 – 257 726,07 Decoupled Direct Aids 2020 LPIS update 2019 GRP ONE OFF EUR – 346 718,61 0,00 – 346 718,61 Decoupled Direct Aids 2020 LPIS update 2019 RDP ONE OFF EUR – 190 267,78 0,00 – 190 267,78 Decoupled Direct Aids 2020 LPIS update 2019 SAPS ONE OFF EUR –1 108 492,38 0,00 –1 108 492,38 Decoupled Direct Aids 2020 LPIS update 2019 YFS ONE OFF EUR –18 658,84 0,00 –18 658,84 Voluntary Coupled Support Area Based 2020 LPIS update VCS M1 2019 ONE OFF EUR – 487,52 0,00 – 487,52 Voluntary Coupled Support Area Based 2020 LPIS update VCS M12 2019 ONE OFF EUR – 573,78 0,00 – 573,78 Voluntary Coupled Support Area Based 2020 LPIS update VCS M2 2019 ONE OFF EUR –7 315,22 0,00 –7 315,22 Voluntary Coupled Support Area Based 2020 LPIS update VCS M3 2019 ONE OFF EUR –4,86 0,00 –4,86 Voluntary Coupled Support Area Based 2020 LPIS update VCS M7 2019 ONE OFF EUR –19,01 0,00 –19,01 Voluntary Coupled Support Area Based 2020 LPIS update VCS M9 2019 ONE OFF EUR –2 285,89 0,00 –2 285,89 Voluntary Coupled Support Area Based 2020 VCS M2 2019 ONE OFF EUR –9 117,16 0,00 –9 117,16 Voluntary Coupled Support Area Based 2021 VCS M2 2020 ONE OFF EUR –3 868,30 0,00 –3 868,30 Voluntary coupled support cs 2022 VCS M2 2021 ONE OFF EUR –1 404,41 0,00 –1 404,41 Total RO: EUR –2 083 082,72 0,00 –2 083 082,72 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided SE Clearance of Accounts - Financial Clearance 2019 Delays in the issuance of recoveries as per Article 54(1) and (5) of Regulation (EU) 1306/2013 (EAGF) ONE OFF EUR – 290 243,39 0,00 – 290 243,39 Total SE: EUR – 290 243,39 0,00 – 290 243,39 Currency Gross Amount Deductions Net Decided EUR –26 907 095,20 – 349 493,64 –26 557 601,56 Financial corrections from cross-compliance Budget Item: 6200 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided lEE Cross-compliance 2020 CY 2019 FLAT RATE 2,00 % EUR – 280 008,79 0,00 – 280 008,79 Cross-compliance 2021 CY 2019 FLAT RATE 2,00 % EUR –23,36 0,00 –23,36 Cross-compliance 2022 CY 2019 FLAT RATE 2,00 % EUR –8,00 0,00 –8,00 Cross-compliance 2021 CY 2020 FLAT RATE 2,00 % EUR – 325 400,95 0,00 – 325 400,95 Cross-compliance 2022 CY 2020 FLAT RATE 2,00 % EUR –2,42 0,00 –2,42 Cross-compliance 2022 CY 2021 FLAT RATE 2,00 % EUR – 370 994,99 0,00 – 370 994,99 Total EE: EUR – 976 438,51 0,00 – 976 438,51 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided FR Cross-compliance 2017 CY 2016 Corsica FLAT RATE 5,00 % EUR –3 330,16 –81,59 –3 248,57 Cross-compliance 2018 CY 2016 Corsica FLAT RATE 5,00 % EUR –3 310,03 –7,99 –3 302,04 Cross-compliance 2019 CY 2016 Corsica FLAT RATE 5,00 % EUR –56,58 –0,02 –56,56 Cross-compliance 2020 CY 2016 Corsica FLAT RATE 5,00 % EUR –9,60 –0,05 –9,55 Cross-compliance 2021 CY 2016 Corsica FLAT RATE 5,00 % EUR –32,12 0,00 –32,12 Cross-compliance 2022 CY 2016 Corsica FLAT RATE 5,00 % EUR – 190,18 0,00 – 190,18 Cross-compliance 2018 CY 2017 FLAT RATE 5,00 % EUR –35 946 858,89 – 578 393,56 –35 368 465,33 Cross-compliance 2019 CY 2017 FLAT RATE 5,00 % EUR –50 166,50 – 835,41 –49 331,09 Cross-compliance 2020 CY 2017 FLAT RATE 5,00 % EUR –3 680,13 –4,56 –3 675,57 Cross-compliance 2021 CY 2017 FLAT RATE 5,00 % EUR –1 588,76 0,00 –1 588,76 Cross-compliance 2022 CY 2017 FLAT RATE 5,00 % EUR –2 180,67 0,00 –2 180,67 Cross-compliance 2017 CY 2018 FLAT RATE 2,00 % EUR –35 551,55 – 801,02 –34 750,53 Cross-compliance 2018 CY 2018 FLAT RATE 2,00 % EUR –50 540,64 –2 824,35 –47 716,29 Cross-compliance 2019 CY 2018 FLAT RATE 2,00 % EUR –13 838 029,43 – 140 126,62 –13 697 902,81 Cross-compliance 2020 CY 2018 FLAT RATE 2,00 % EUR –9 149,20 –40,05 –9 109,15 Cross-compliance 2021 CY 2018 FLAT RATE 2,00 % EUR –1 125,93 –0,26 –1 125,67 Cross-compliance 2022 CY 2018 FLAT RATE 2,00 % EUR – 505,31 0,00 – 505,31 Cross-compliance 2020 CY 2019 FLAT RATE 2,00 % EUR –12 312 513,78 – 118 527,16 –12 193 986,62 Cross-compliance 2021 CY 2019 FLAT RATE 2,00 % EUR –2 739,67 –6,60 –2 733,07 Cross-compliance 2022 CY 2019 FLAT RATE 2,00 % EUR – 223,70 0,00 – 223,70 Cross-compliance 2023 CY 2019 FLAT RATE 2,00 % EUR –0,03 0,00 –0,03 Total FR: EUR –62 261 782,86 – 841 649,24 –61 420 133,62 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided IT Cross-compliance 2020 CY 2019 GAEC 7 FLAT RATE 2,00 % EUR – 595 558,15 –2 205,44 – 593 352,71 Cross-compliance 2021 CY 2019 GAEC 7 FLAT RATE 2,00 % EUR –49 302,70 –9,52 –49 293,18 Cross-compliance 2022 CY 2019 GAEC 7 FLAT RATE 2,00 % EUR –1 828,79 0,00 –1 828,79 Total IT: EUR – 646 689,64 –2 214,96 – 644 474,68 Currency Gross Amount Deductions Net Decided EUR –63 884 911,01 – 843 864,20 –63 041 046,81 EAFRD Financial corrections - excluding cross-compliance Budget Item: 6201 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided BG Rural Development EAFRD investment - private beneficiaries 2019 1.2. Financial and known errors for EAFRD NIACS (M4.1) ONE OFF EUR – 161 943,54 0,00 – 161 943,54 Rural Development EAFRD Measures with flat-rate support 2019 1.2. Financial and known errors for EAFRD NIACS (M6.1) ONE OFF EUR –21 201,50 0,00 –21 201,50 Rural Development EAFRD investment - public beneficiaries 2019 1.2. Financial and known errors for EAFRD NIACS (M7.2) ONE OFF EUR –1 165,60 0,00 –1 165,60 Irregularities 2022 EAFRD 2007-2013: deficiencies in debt management ONE OFF EUR –14 037 746,26 0,00 –14 037 746,26 Irregularities 2022 EAFRD 2014-2020: deficiencies in debt management ONE OFF EUR –3 717 098,51 0,00 –3 717 098,51 Rural Development EAFRD measures subject to IACS 2019 Financial and Known errors EAFRD IACS ONE OFF EUR –20 754,70 –2 097,92 –18 656,78 Total BG: EUR –17 959 910,11 –2 097,92 –17 957 812,19 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided CY Clearance of Accounts - Financial Clearance 2020 Debt management + error in EAFRD ONE OFF EUR –44,47 0,00 –44,47 Total CY: EUR –44,47 0,00 –44,47 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided DE Rural Development EAFRD Leader 2021 Continuation of a financial correction FY2021 FLAT RATE 5,00 % EUR – 321 356,32 0,00 – 321 356,32 Rural Development EAFRD Leader 2022 Continuation of a financial correction FY2022 FLAT RATE 5,00 % EUR – 179 926,06 0,00 – 179 926,06 Rural Development EAFRD Leader 2020 ROC - limited population (projects with ammendaments under LEADER) FY2020 FLAT RATE 10,00 % EUR –81 295,64 0,00 –81 295,64 Rural Development EAFRD Leader 2021 ROC - limited population (projects with ammendaments under LEADER) FY 2021 FLAT RATE 10,00 % EUR –84 055,59 0,00 –84 055,59 Rural Development EAFRD Leader 2022 ROC - limited population (projects with ammendaments under LEADER) FY 2022 FLAT RATE 10,00 % EUR –89 542,56 0,00 –89 542,56 Rural Development EAFRD investment - public beneficiaries 2021 Weakness in a key control: "Appropriate checks on the eligibility of the costs of the operation" ONE OFF EUR –55 541,86 0,00 –55 541,86 Rural Development EAFRD Measures with flat-rate support 2021 Weakness in a key control : "Appropriate evaluation of the reasonableness of costs" ONE OFF EUR –77,41 0,00 –77,41 Rural Development EAFRD investment - private beneficiaries 2021 Weakness in a key control: "Appropriate evaluation of the reasonableness of costs" FLAT RATE 5,00 % EUR –29 209,84 0,00 –29 209,84 Rural Development EAFRD investment - private beneficiaries 2022 Weakness in a key control: "Appropriate evaluation of the reasonableness of costs" FLAT RATE 5,00 % EUR –12 893,69 0,00 –12 893,69 Total DE: EUR – 853 898,97 0,00 – 853 898,97 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided ES Rural Development EAFRD Knowledge and innovation 2020 Deficiency in one key control FLAT RATE 5,00 % EUR –1 419,79 0,00 –1 419,79 Rural Development EAFRD Knowledge and innovation 2021 Deficiency in one key control FLAT RATE 5,00 % EUR –15 170,33 0,00 –15 170,33 Rural Development EAFRD Leader 2020 files not meeting minimum score - M19.2 ONE OFF EUR –23 515,80 0,00 –23 515,80 Rural Development EAFRD Leader 2021 files not meeting minimum score - M19.2 ONE OFF EUR –13 310,50 0,00 –13 310,50 Rural Development EAFRD Knowledge and innovation 2020 ineligible expenditure - M3.2 ONE OFF EUR –1 141,56 0,00 –1 141,56 Rural Development EAFRD Knowledge and innovation 2021 ineligible expenditure - M3.2 ONE OFF EUR – 359,05 0,00 – 359,05 Rural Development EAFRD Measures with flat-rate support 2021 ineligible files - M6.1 ONE OFF EUR –19 440,00 0,00 –19 440,00 Total ES: EUR –74 357,03 0,00 –74 357,03 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided HR Clearance of Accounts - Financial Clearance 2021 Finding 1.2 ONE OFF EUR –3 110,01 0,00 –3 110,01 Clearance of Accounts - Financial Clearance 2021 Finding 1.3 ONE OFF EUR – 641,17 0,00 – 641,17 Total HR: EUR –3 751,18 0,00 –3 751,18 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided HU Clearance of Accounts - Financial Clearance 2020 Financial and known errors EAFRD IACS ONE OFF EUR –7 316,05 0,00 –7 316,05 Rural Development EAFRD measures subject to IACS 2020 FY2020 - Measure 10: flat rate correction of 7% to amounts checked on-the-spot by Plant and Soil Protection Departments FLAT RATE 7,00 % EUR – 614 066,89 0,00 – 614 066,89 Rural Development EAFRD measures subject to IACS 2020 FY2020 - Measure 11: flat rate correction of 5% to amounts checked on-the-spot by Plant and Soil Protection Departments FLAT RATE 5,00 % EUR –75 635,49 0,00 –75 635,49 Rural Development EAFRD measures subject to IACS 2020 FY2020 - measure 12: ineligible expenditure calculated for absence of ancillary control ONE OFF EUR –27 184,95 0,00 –27 184,95 Rural Development EAFRD measures subject to IACS 2021 FY2021 - measure 12: ineligible expenditure calculated for absence of ancillary control ONE OFF EUR –16 234,02 0,00 –16 234,02 Total HU: EUR – 740 437,40 0,00 – 740 437,40 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided IT Rural Development EAFRD Leader 2019 Appropriate assessment of reasonableness of costs - M 19 absence of control in a specific population FLAT RATE 10,00 % EUR – 444,97 0,00 – 444,97 Rural Development EAFRD Leader 2020 Appropriate assessment of reasonableness of costs - M 19 absence of control in a specific population FLAT RATE 10,00 % EUR –2 113,48 0,00 –2 113,48 Rural Development EAFRD Leader 2021 Appropriate assessment of reasonableness of costs - M 19 absence of control in a specific population FLAT RATE 10,00 % EUR – 400,54 0,00 – 400,54 Rural Development EAFRD Knowledge and innovation 2019 Appropriate assessment of reasonableness of costs - M 3.2 absence of control in a specific population FLAT RATE 10,00 % EUR –2 171,44 0,00 –2 171,44 Rural Development EAFRD Knowledge and innovation 2020 Appropriate assessment of reasonableness of costs - M 3.2 absence of control in a specific population FLAT RATE 10,00 % EUR –2 059,24 0,00 –2 059,24 Rural Development EAFRD Knowledge and innovation 2021 Appropriate assessment of reasonableness of costs - M 3.2 absence of control in a specific population FLAT RATE 10,00 % EUR –2 457,33 0,00 –2 457,33 Rural Development EAFRD investment - private beneficiaries 2019 Appropriate assessment of reasonableness of costs - M 4.1, 4.2, absence of control in a specific population FLAT RATE 10,00 % EUR –8 523,12 0,00 –8 523,12 Rural Development EAFRD investment - private beneficiaries 2020 Appropriate assessment of reasonableness of costs - M 4.1, 4.2, absence of control in a specific population FLAT RATE 10,00 % EUR –49 352,55 0,00 –49 352,55 Rural Development EAFRD investment - private beneficiaries 2021 Appropriate assessment of reasonableness of costs - M 4.1, 4.2, absence of control in a specific population FLAT RATE 10,00 % EUR –48 686,36 0,00 –48 686,36 Rural Development EAFRD Measures with flat-rate support 2020 Appropriate assessment of reasonableness of costs - M 6.4 absence on a specific population FLAT RATE 10,00 % EUR –5 390,00 0,00 –5 390,00 Rural Development EAFRD Measures with flat-rate support 2021 Appropriate assessment of reasonableness of costs - M 6.4 absence on a specific population FLAT RATE 10,00 % EUR –6 379,41 0,00 –6 379,41 Total IT: EUR – 127 978,44 0,00 – 127 978,44 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided LV Clearance of Accounts - Financial Clearance 2020 Cases declared as irrecoverable concerning natural and legal persons ONE OFF EUR – 100 747,48 0,00 – 100 747,48 Total LV: EUR – 100 747,48 0,00 – 100 747,48 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided RO Rural Development EAFRD measures subject to IACS 2020 LPIS MEA EAFRD M10 2019 ONE OFF EUR – 882 121,06 0,00 – 882 121,06 Rural Development EAFRD measures subject to IACS 2021 LPIS MEA EAFRD M10 2020 ONE OFF EUR –1 157 639,98 0,00 –1 157 639,98 Rural Development EAFRD measures subject to IACS 2020 LPIS MEA EAFRD M11 2019 ONE OFF EUR –2 827 002,54 0,00 –2 827 002,54 Rural Development EAFRD measures subject to IACS 2021 LPIS MEA EAFRD M11 2020 ONE OFF EUR –3 402 472,65 0,00 –3 402 472,65 Rural Development EAFRD measures subject to IACS 2020 LPIS update EAFRD M10 2019 ONE OFF EUR – 318 908,65 0,00 – 318 908,65 Rural Development EAFRD measures subject to IACS 2020 LPIS update EAFRD M11 2019 ONE OFF EUR –8 521,37 0,00 –8 521,37 Rural Development EAFRD measures subject to IACS 2020 LPIS update EAFRD M13 2019 ONE OFF EUR – 458 809,03 0,00 – 458 809,03 Total RO: EUR –9 055 475,28 0,00 –9 055 475,28 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided SE Clearance of Accounts - Financial Clearance 2019 1.2. Projected incompliance rate EAFRD IACS ESTIMATED BY AMOUNT EUR –2 208 098,79 –18 539,58 –2 189 559,21 Rural Development EAFRD Knowledge and innovation 2022 Deficiency in four key controls for M1.2 FLAT RATE 5,00 % EUR – 120 840,78 0,00 – 120 840,78 Rural Development EAFRD Knowledge and innovation 2019 Deficiency in four key controls for M1.2 FLAT RATE 5,00 % EUR – 214 191,42 0,00 – 214 191,42 Rural Development EAFRD Knowledge and innovation 2020 Deficiency in four key controls for M1.2 FLAT RATE 5,00 % EUR – 264 229,03 0,00 – 264 229,03 Rural Development EAFRD Knowledge and innovation 2021 Deficiency in four key controls for M1.2 FLAT RATE 5,00 % EUR – 299 597,19 0,00 – 299 597,19 Rural Development EAFRD Leader 2018 Deficiency in one key control FLAT RATE 5,00 % EUR –4 023,11 0,00 –4 023,11 Rural Development EAFRD Measures with flat-rate support 2018 Deficiency in one key control ONE OFF EUR –3,64 0,00 –3,64 Rural Development EAFRD Leader 2019 Deficiency in one key control FLAT RATE 5,00 % EUR – 197 866,63 0,00 – 197 866,63 Rural Development EAFRD Measures with flat-rate support 2019 Deficiency in one key control ONE OFF EUR –60,93 0,00 –60,93 Rural Development EAFRD Leader 2020 Deficiency in one key control FLAT RATE 5,00 % EUR – 406 605,55 0,00 – 406 605,55 Rural Development EAFRD Measures with flat-rate support 2020 Deficiency in one key control ONE OFF EUR – 170,90 0,00 – 170,90 Rural Development EAFRD Leader 2021 Deficiency in one key control FLAT RATE 5,00 % EUR – 348 057,59 0,00 – 348 057,59 Rural Development EAFRD Measures with flat-rate support 2021 Deficiency in one key control ONE OFF EUR –37,12 0,00 –37,12 Rural Development EAFRD Leader 2022 Deficiency in one key control FLAT RATE 5,00 % EUR –10 884,44 0,00 –10 884,44 Rural Development EAFRD Measures with flat-rate support 2022 Deficiency in one key control ONE OFF EUR –24,44 0,00 –24,44 Rural Development EAFRD investment - private beneficiaries 2018 Deficiency in one key control 0.17% on M4.1 ONE OFF EUR –8,00 0,00 –8,00 Rural Development EAFRD investment - private beneficiaries 2019 Deficiency in one key control 0.17% on M4.1 ONE OFF EUR – 679,66 0,00 – 679,66 Rural Development EAFRD investment - private beneficiaries 2020 Deficiency in one key control 0.17% on M4.1 ONE OFF EUR – 642,76 0,00 – 642,76 Rural Development EAFRD investment - private beneficiaries 2021 Deficiency in one key control 0.17% on M4.1 ONE OFF EUR – 397,57 0,00 – 397,57 Rural Development EAFRD investment - private beneficiaries 2022 Deficiency in one key control 0.17% on M4.1 ONE OFF EUR – 234,56 0,00 – 234,56 Rural Development EAFRD investment - private beneficiaries 2019 Deficiency in one key control 0.17% on M4.2 ONE OFF EUR –22,20 0,00 –22,20 Rural Development EAFRD investment - private beneficiaries 2020 Deficiency in one key control 0.17% on M4.2 ONE OFF EUR –56,94 0,00 –56,94 Rural Development EAFRD investment - private beneficiaries 2021 Deficiency in one key control 0.17% on M4.2 ONE OFF EUR –11,79 0,00 –11,79 Rural Development EAFRD investment - private beneficiaries 2022 Deficiency in one key control 0.17% on M4.2 ONE OFF EUR –20,46 0,00 –20,46 Rural Development EAFRD investment - public beneficiaries 2019 Deficiency in one key control 0.17% on M7.2 and 7.5 ONE OFF EUR –84,19 0,00 –84,19 Rural Development EAFRD investment - public beneficiaries 2020 Deficiency in one key control 0.17% on M7.2 and 7.5 ONE OFF EUR – 103,95 0,00 – 103,95 Rural Development EAFRD investment - public beneficiaries 2021 Deficiency in one key control 0.17% on M7.2 and 7.5 ONE OFF EUR –68,98 0,00 –68,98 Rural Development EAFRD investment - public beneficiaries 2022 Deficiency in one key control 0.17% on M7.2 and 7.5 ONE OFF EUR –54,31 0,00 –54,31 Rural Development EAFRD investment - public beneficiaries 2018 Deficiency in one key control 0.17% on M7.4 ONE OFF EUR –9,38 0,00 –9,38 Rural Development EAFRD investment - public beneficiaries 2019 Deficiency in one key control 0.17% on M7.4 ONE OFF EUR – 553,44 0,00 – 553,44 Rural Development EAFRD investment - public beneficiaries 2020 Deficiency in one key control 0.17% on M7.4 ONE OFF EUR – 504,50 0,00 – 504,50 Rural Development EAFRD investment - public beneficiaries 2021 Deficiency in one key control 0.17% on M7.4 ONE OFF EUR – 276,85 0,00 – 276,85 Rural Development EAFRD investment - public beneficiaries 2022 Deficiency in one key control 0.17% on M7.4 ONE OFF EUR – 237,34 0,00 – 237,34 Rural Development EAFRD investment - private beneficiaries 2018 Deficiency in one key control 1.98% on M4.1 ONE OFF EUR –8 331,71 0,00 –8 331,71 Rural Development EAFRD investment - private beneficiaries 2019 Deficiency in one key control 1.98% on M4.1 ONE OFF EUR – 363 064,38 0,00 – 363 064,38 Rural Development EAFRD investment - private beneficiaries 2020 Deficiency in one key control 1.98% on M4.1 ONE OFF EUR – 426 173,11 0,00 – 426 173,11 Rural Development EAFRD investment - private beneficiaries 2021 Deficiency in one key control 1.98% on M4.1 ONE OFF EUR – 290 663,58 0,00 – 290 663,58 Rural Development EAFRD investment - private beneficiaries 2022 Deficiency in one key control 1.98% on M4.1 ONE OFF EUR – 206 643,27 0,00 – 206 643,27 Rural Development EAFRD investment - public beneficiaries 2018 Deficiency in one key control 1.98% on M7.4 ONE OFF EUR – 986,57 0,00 – 986,57 Rural Development EAFRD investment - public beneficiaries 2019 Deficiency in one key control 1.98% on M7.4 ONE OFF EUR –27 022,65 0,00 –27 022,65 Rural Development EAFRD investment - public beneficiaries 2020 Deficiency in one key control 1.98% on M7.4 ONE OFF EUR –8 321,62 0,00 –8 321,62 Rural Development EAFRD investment - public beneficiaries 2021 Deficiency in one key control 1.98% on M7.4 ONE OFF EUR – 968,45 0,00 – 968,45 Rural Development EAFRD investment - public beneficiaries 2022 Deficiency in one key control 1.98% on M7.4 ONE OFF EUR –46 956,25 0,00 –46 956,25 Rural Development EAFRD investment - public beneficiaries 2019 Deficiency in one key control for M7.3 FLAT RATE 2,00 % EUR – 442 903,33 0,00 – 442 903,33 Rural Development EAFRD investment - public beneficiaries 2020 Deficiency in one key control for M7.3 FLAT RATE 2,00 % EUR – 692 124,19 0,00 – 692 124,19 Rural Development EAFRD investment - public beneficiaries 2021 Deficiency in one key control for M7.3 FLAT RATE 2,00 % EUR – 643 221,51 0,00 – 643 221,51 Rural Development EAFRD investment - public beneficiaries 2022 Deficiency in one key control for M7.3 FLAT RATE 2,00 % EUR – 513 581,39 0,00 – 513 581,39 Rural Development EAFRD Knowledge and innovation 2019 Deficiency in one key control M1.1 FLAT RATE 5,00 % EUR –16 307,50 0,00 –16 307,50 Rural Development EAFRD Knowledge and innovation 2020 Deficiency in one key control M1.1 FLAT RATE 5,00 % EUR –34 200,05 0,00 –34 200,05 Rural Development EAFRD Knowledge and innovation 2021 Deficiency in one key control M1.1 FLAT RATE 5,00 % EUR –41 008,74 0,00 –41 008,74 Rural Development EAFRD Knowledge and innovation 2022 Deficiency in one key control M1.1 FLAT RATE 5,00 % EUR – 938,25 0,00 – 938,25 Rural Development EAFRD Knowledge and innovation 2018 Deficiency in one key control M16 FLAT RATE 5,00 % EUR –4 234,81 0,00 –4 234,81 Rural Development EAFRD Knowledge and innovation 2019 Deficiency in one key control M16 FLAT RATE 5,00 % EUR –50 084,49 0,00 –50 084,49 Rural Development EAFRD Knowledge and innovation 2020 Deficiency in one key control M16 FLAT RATE 5,00 % EUR – 182 847,57 0,00 – 182 847,57 Rural Development EAFRD Knowledge and innovation 2021 Deficiency in one key control M16 FLAT RATE 5,00 % EUR – 343 698,37 0,00 – 343 698,37 Rural Development EAFRD Knowledge and innovation 2022 Deficiency in one key control M16 FLAT RATE 5,00 % EUR –14 999,63 0,00 –14 999,63 Rural Development EAFRD investment - public beneficiaries 2018 Deficiency in one key control M7.2 7.4 7.5 7.6 FLAT RATE 5,00 % EUR –5 153,19 0,00 –5 153,19 Rural Development EAFRD investment - public beneficiaries 2019 Deficiency in one key control M7.2 7.4 7.5 7.6 FLAT RATE 5,00 % EUR – 250 561,76 0,00 – 250 561,76 Rural Development EAFRD investment - public beneficiaries 2020 Deficiency in one key control M7.2 7.4 7.5 7.6 FLAT RATE 5,00 % EUR – 562 822,26 0,00 – 562 822,26 Rural Development EAFRD investment - public beneficiaries 2021 Deficiency in one key control M7.2 7.4 7.5 7.6 FLAT RATE 5,00 % EUR – 394 641,77 0,00 – 394 641,77 Rural Development EAFRD investment - public beneficiaries 2022 Deficiency in one key control M7.2 7.4 7.5 7.6 FLAT RATE 5,00 % EUR –3 924,80 0,00 –3 924,80 Clearance of Accounts - Financial Clearance 2019 Delays in the issuance of recoveries as per Article 54(1) and (5) of Regulation (EU) 1306/2013 (EAFRD) ONE OFF EUR –2 249 782,39 0,00 –2 249 782,39 Rural Development EAFRD Knowledge and innovation 2019 ineligible expenditure for one file of M1.2 ONE OFF EUR –2 445,78 0,00 –2 445,78 Rural Development EAFRD Knowledge and innovation 2018 Ineligible file ONE OFF EUR –36 174,00 0,00 –36 174,00 Rural Development EAFRD Knowledge and innovation 2019 Ineligible file ONE OFF EUR –22 117,00 0,00 –22 117,00 Rural Development EAFRD Knowledge and innovation 2020 Ineligible file ONE OFF EUR –52 735,00 0,00 –52 735,00 Rural Development EAFRD Knowledge and innovation 2021 Ineligible file ONE OFF EUR – 119 228,00 0,00 – 119 228,00 Rural Development EAFRD investment - public beneficiaries 2019 Ineligible files ONE OFF EUR –20 402,10 0,00 –20 402,10 Total SE: EUR –12 157 927,91 –18 539,58 –12 139 388,33 Currency Gross Amount Deductions Net Decided EUR –41 074 528,27 –20 637,50 –41 053 890,77 Financial corrections from cross-compliance Budget Item: 6201 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided EE Cross-compliance 2020 CY 2019 FLAT RATE 2,00 % EUR –93 617,91 0,00 –93 617,91 Cross-compliance 2022 CY 2019 FLAT RATE 2,00 % EUR –19,69 0,00 –19,69 Cross-compliance 2021 CY 2020 FLAT RATE 2,00 % EUR –95 038,07 0,00 –95 038,07 Cross-compliance 2022 CY 2020 FLAT RATE 2,00 % EUR –0,12 0,00 –0,12 Cross-compliance 2022 CY 2021 FLAT RATE 2,00 % EUR –88 896,95 0,00 –88 896,95 Total EE: EUR – 277 572,74 0,00 – 277 572,74 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided FR Cross-compliance 2017 CY 2016 Corsica FLAT RATE 5,00 % EUR –20 665,16 –7 398,41 –13 266,75 Cross-compliance 2018 CY 2016 Corsica FLAT RATE 5,00 % EUR –15 304,23 –3 993,79 –11 310,44 Cross-compliance 2019 CY 2016 Corsica FLAT RATE 5,00 % EUR –3 771,64 – 493,14 –3 278,50 Cross-compliance 2020 CY 2016 Corsica FLAT RATE 5,00 % EUR –4 317,59 – 594,99 –3 722,60 Cross-compliance 2021 CY 2016 Corsica FLAT RATE 5,00 % EUR – 300,11 –5,69 – 294,42 Cross-compliance 2022 CY 2016 Corsica FLAT RATE 5,00 % EUR –31,35 0,00 –31,35 Cross-compliance 2018 CY 2017 FLAT RATE 5,00 % EUR –3 874 747,68 –24 312,94 –3 850 434,74 Cross-compliance 2019 CY 2017 FLAT RATE 5,00 % EUR –1 253 371,92 –35 286,28 –1 218 085,64 Cross-compliance 2020 CY 2017 FLAT RATE 5,00 % EUR –61 728,26 –1 237,52 –60 490,74 Cross-compliance 2021 CY 2017 FLAT RATE 5,00 % EUR –1 995,50 –8,41 –1 987,09 Cross-compliance 2022 CY 2017 FLAT RATE 5,00 % EUR –1 269,07 0,00 –1 269,07 Cross-compliance 2019 CY 2018 FLAT RATE 2,00 % EUR –2 013 710,19 –25 450,98 –1 988 259,21 Cross-compliance 2020 CY 2018 FLAT RATE 2,00 % EUR – 105 702,01 – 632,54 – 105 069,47 Cross-compliance 2021 CY 2018 FLAT RATE 2,00 % EUR –1 209,06 –3,24 –1 205,82 Cross-compliance 2022 CY 2018 FLAT RATE 2,00 % EUR – 407,76 0,00 – 407,76 Cross-compliance 2020 CY 2019 FLAT RATE 2,00 % EUR –1 759 328,27 –6 438,49 –1 752 889,78 Cross-compliance 2021 CY 2019 FLAT RATE 2,00 % EUR –5 201,74 –4,28 –5 197,46 Cross-compliance 2022 CY 2019 FLAT RATE 2,00 % EUR – 197,91 0,00 – 197,91 Total FR: EUR –9 123 259,45 – 105 860,70 –9 017 398,75 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided IT Cross-compliance 2020 CY 2019 GAEC 7 FLAT RATE 2,00 % EUR – 231 860,97 –5,09 – 231 855,88 Cross-compliance 2021 CY 2019 GAEC 7 FLAT RATE 2,00 % EUR –20 361,84 –1,24 –20 360,60 Cross-compliance 2022 CY 2019 GAEC 7 FLAT RATE 2,00 % EUR –1 694,22 0,00 –1 694,22 Total IT: EUR – 253 917,03 –6,33 – 253 910,70 Currency Gross Amount Deductions Net Decided EUR –9 654 749,22 – 105 867,03 –9 548 882,19 Financial Corrections Total Net Decided EAGF Financial corrections - excluding cross-compliance –26 557 601,56 EAGF Financial corrections from cross-compliance –63 041 046,81 EAFRD Financial corrections - excluding cross-compliance –41 053 890,77 EAFRD Financial corrections from cross-compliance –9 548 882,19 TOTAL: – 140 201 421,33 Reimbursements Total Net Decided TOTAL: 0,00

Article 1

Article 2

Supplementary provisions

ANNEXSupplementary provisions

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