Commission Implementing Decision (EU) 2024/1690 of 12 June 2024 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(2024) 3524)

Article 1

The amounts set out in the Annex and related to expenditure incurred by the Member States’ accredited paying agencies and declared under the EAGF or the EAFRD shall be excluded from Union financing.

Article 2

This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Lithuania, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Slovak Republic, the Republic of Finland and the Kingdom of Sweden.

Financial Corrections

ANNEXSupplementary provisions

ANNEX Financial Corrections EAGF Financial corrections - excluding cross-compliance Budget Item: 08020601 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided IT Clearance of Accounts - Financial Clearance 2019 EAGF Non-IACS: eligible costs reimbursed ONE OFF   EUR 36 841,08 0,00 36 841,08           Total IT: EUR 36 841,08 0,00 36 841,08 Currency Gross Amount Deductions Net Decided EUR 36 841,08 0,00 36 841,08 Budget Item: 6200 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided BE EU School Scheme 2021 Financial error-Annex 5 of the CB report ONE OFF   EUR – 258,49 0,00 – 258,49   EU School Scheme 2021 late payments art 5(2) of R. 907/2014 ONE OFF   EUR –43 770,54 0,00 –43 770,54   EU School Scheme 2021 reductions for late submission of aid applications art 4(5) of R.2017/39 ONE OFF   EUR –5 513,26 0,00 –5 513,26           Total BE: EUR –49 542,29 0,00 –49 542,29 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided BG Clearance of Accounts - Financial Clearance 2020 EAGF IACS: errors identified by the Certification Body ONE OFF   EUR –11 209,19 –6 178,43 –5 030,76   Clearance of Accounts - Financial Clearance 2020 EAGF: unjustified repayment of a multi-annual sanction ONE OFF   EUR –2 793,59 0,00 –2 793,59   Voluntary Coupled Support 2020 Measures M01, M02, M03, M05, M06, M11 - claim year 2019 -10% FLAT RATE 10,00% EUR –5 639 481,97 –56 394,81 –5 583 087,16   Voluntary Coupled Support 2021 Measures M01, M02, M03, M05, M06, M11 - claim year 2019 -10% FLAT RATE 10,00% EUR –3 802,48 –10,91 –3 791,57   Voluntary Coupled Support 2021 Measures M01, M02, M03, M05, M06, M11 - claim year 2020 -10% FLAT RATE 10,00% EUR –6 097 720,01 0,00 –6 097 720,01   Voluntary Coupled Support 2022 Measures M01, M02, M03, M05, M06, M11 - claim year 2021 -10% FLAT RATE 10,00% EUR –5 715 698,60 0,00 –5 715 698,60   Voluntary Coupled Support 2020 Measures M04, M12 - claim year 2019 -5% FLAT RATE 5,00% EUR – 112 002,86 –1 120,04 – 110 882,82   Voluntary Coupled Support 2021 Measures M04, M12 - claim year 2020 -5% FLAT RATE 5,00% EUR – 117 697,19 0,00 – 117 697,19   Voluntary Coupled Support 2022 Measures M04, M12 - claim year 2021 -5% FLAT RATE 5,00% EUR – 103 246,13 0,00 – 103 246,13   Decoupled Direct Aids 2020 SFS:M01, M02, M03, M05, M06, M11 - claim year 2019 -10% FLAT RATE 10,00% EUR –1 115,60 0,00 –1 115,60   Decoupled Direct Aids 2021 SFS: M01, M02, M03, M05, M06, M11 - claim year 2020 -10% FLAT RATE 10,00% EUR –1 027,12 0,00 –1 027,12   Decoupled Direct Aids 2022 SFS: M01, M02, M03, M05, M06, M11 - claim year 2021 -10% FLAT RATE 10,00% EUR – 519,59 0,00 – 519,59   Decoupled Direct Aids 2020 SFS: M04, M12 - claim year 2019 -5% FLAT RATE 5,00% EUR – 568,44 0,00 – 568,44   Decoupled Direct Aids 2021 SFS: M04, M12 - claim year 2020 -5% FLAT RATE 5,00% EUR – 544,06 0,00 – 544,06   Decoupled Direct Aids 2022 SFS: M04, M12 - claim year 2021 -5% FLAT RATE 5,00% EUR – 385,60 0,00 – 385,60   Wine - Restructuring and conversion of vineyards 2021 Weaknesses in administrative checks FLAT RATE 10,00% EUR –82 428,89 0,00 –82 428,89           Total BG: EUR –17 890 241,32 –63 704,19 –17 826 537,13 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided DE EU School Scheme 2021 correct calculation of the aid including reductions and penalties - non-application of penalty ONE OFF   EUR – 834,12 0,00 – 834,12   EU School Scheme 2022 correct calculation of the aid including reductions and penalties - non-application of penalty ONE OFF   EUR – 273,08 0,00 – 273,08   Clearance of Accounts - Financial Clearance 2021 EAGF Non IACS - producer organisation - known error detected by the CB ONE OFF   EUR – 144 346,56 0,00 – 144 346,56   EU School Scheme 2021 Weaknesses checks to establish the eligibility of the aid ONE OFF   EUR –17 194,43 0,00 –17 194,43   EU School Scheme 2022 Weaknesses checks to establish the eligibility of the aid ONE OFF   EUR –20 744,72 0,00 –20 744,72           Total DE: EUR – 183 392,91 0,00 – 183 392,91 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided DK Clearance of Accounts - Financial Clearance 2021 Errors in EAGF IACS and EAFRD IACS populations ONE OFF   EUR –2 055,65 0,00 –2 055,65   Promotion Measures 2020 Performance of on-the-spot-checks (OTSC) of sufficient quality – key control FLAT RATE 5,00% EUR –40 524,67 0,00 –40 524,67   Promotion Measures 2021 Performance of on-the-spot-checks (OTSC) of sufficient quality – key control FLAT RATE 5,00% EUR –60 534,85 0,00 –60 534,85           Total DK: EUR – 103 115,17 0,00 – 103 115,17 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided ES Wine - Promotion in third countries 2020 Absence in one KC and weaknesses FY2020-2021 FLAT RATE 10,00% EUR – 525 623,90 0,00 – 525 623,90   Wine - Promotion in third countries 2021 Absence in one KC and weaknesses FY2020-2021 FLAT RATE 10,00% EUR –1 096 668,54 0,00 –1 096 668,54   Wine - Promotion in third countries 2022 Absence in one KC and weaknesses FY 2022 FLAT RATE 7,00% EUR – 540 492,93 0,00 – 540 492,93   Clearance of Accounts - Financial Clearance 2021 Financial errors in EAGF and EAFRD ONE OFF   EUR –5 780,00 0,00 –5 780,00   Decoupled Direct Aids 2015 weakness in LPIS quality (permanent pasture) 10% FLAT RATE 10,00% EUR –2 651 404,07 –1 442,05 –2 649 962,02   Decoupled Direct Aids 2011 weakness in LPIS quality (permanent pasture) 10.13% FLAT RATE 10,13% EUR –9 771 300,23 0,00 –9 771 300,23   Decoupled Direct Aids 2012 weakness in LPIS quality (permanent pasture) 10.13% FLAT RATE 10,13% EUR –9 776 479,26 0,00 –9 776 479,26   Decoupled Direct Aids 2013 weakness in LPIS quality (permanent pasture) 10.13% FLAT RATE 10,13% EUR –9 627 700,59 – 554,65 –9 627 145,94   Decoupled Direct Aids 2014 weakness in LPIS quality (permanent pasture) 10.13% FLAT RATE 10,13% EUR –10 007 608,95 0,00 –10 007 608,95   Decoupled Direct Aids 2015 weakness in LPIS quality (permanent pasture) 10.13% FLAT RATE 10,13% EUR –4 007 471,08 0,00 –4 007 471,08   Decoupled Direct Aids 2015 weakness in LPIS quality (permanent pasture) 15% FLAT RATE 15,00% EUR –2 635 800,67 0,00 –2 635 800,67   Decoupled Direct Aids 2011 weakness in LPIS quality (permanent pasture) 2.21% FLAT RATE 2,21% EUR –4 257 529,36 0,00 –4 257 529,36   Decoupled Direct Aids 2012 weakness in LPIS quality (permanent pasture) 2.21% FLAT RATE 2,21% EUR –4 294 038,30 0,00 –4 294 038,30   Decoupled Direct Aids 2013 weakness in LPIS quality (permanent pasture) 2.21% FLAT RATE 2,21% EUR –4 708 162,08 – 494,98 –4 707 667,10   Decoupled Direct Aids 2014 weakness in LPIS quality (permanent pasture) 2.21% FLAT RATE 2,21% EUR –4 522 345,95 0,00 –4 522 345,95   Decoupled Direct Aids 2015 weakness in LPIS quality (permanent pasture) 2.21% FLAT RATE 2,21% EUR –3 475 967,43 –7 511,48 –3 468 455,95   Decoupled Direct Aids 2015 weakness in LPIS quality (permanent pasture) 25% FLAT RATE 25,00% EUR –7 259 832,81 –12 607,02 –7 247 225,79           Total ES: EUR –79 164 206,15 –22 610,18 –79 141 595,97 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided FR Entitlements 2022 BPS_CY2021 FLAT RATE 5,00% EUR – 314 988,08 0,00 – 314 988,08   Entitlements 2023 BPS_CY2022 FLAT RATE 5,00% EUR – 336 514,74 0,00 – 336 514,74   Clearance of Accounts - Financial Clearance 2021 CEB/2022/044/FR - 1.1.1 - EAGF interest ONE OFF   EUR –17 675,79 0,00 –17 675,79   Clearance of Accounts - Financial Clearance 2021 CEB/2022/044/FR - 1.1.3 -EAGF other cases ONE OFF   EUR – 485,00 0,00 – 485,00   Clearance of Accounts - Financial Clearance 2021 CEB/2022/044/FR - 1.1.3 - EAGF debt foreclosure ONE OFF   EUR –93 377,62 0,00 –93 377,62   Clearance of Accounts - Financial Clearance 2021 CEB/2022/044/FR - 1.1.5 - EAGF multiannual sanctions ONE OFF   EUR –20 954,55 0,00 –20 954,55   Decoupled Direct Aids 2022 GREENING_CY2021 FLAT RATE 5,00% EUR – 217 814,26 0,00 – 217 814,26   Decoupled Direct Aids 2023 GREENING_CY2022 FLAT RATE 5,00% EUR – 232 346,60 0,00 – 232 346,60   Decoupled Direct Aids 2022 RP_CY2021 FLAT RATE 5,00% EUR –24 133,29 0,00 –24 133,29   Decoupled Direct Aids 2023 RP_CY2022 FLAT RATE 5,00% EUR –29 743,66 0,00 –29 743,66   Voluntary Coupled Support 2022 VCS M05+M06 - CY 2021 ONE OFF   EUR – 148 071,08 0,00 – 148 071,08   Voluntary Coupled Support 2023 VCS M05+M06 - CY 2022 ONE OFF   EUR – 370 517,70 0,00 – 370 517,70   Voluntary Coupled Support 2022 VCS M11+M32 - CY 2021 ONE OFF   EUR –12 566,46 –19,75 –12 546,71   Voluntary Coupled Support 2023 VCS M11+M32 - CY 2022 ONE OFF   EUR –10 545,81 –1,75 –10 544,06   Voluntary Coupled Support 2022 VCS M12 - CY 2021 ONE OFF   EUR –1 875,00 –3,27 –1 871,73   Voluntary Coupled Support 2023 VCS M12 - CY 2022 ONE OFF   EUR –4 606,60 –3,27 –4 603,33   Voluntary Coupled Support 2022 VCS M31 - CY 2021 ONE OFF   EUR – 509 217,81 0,00 – 509 217,81   Voluntary Coupled Support 2023 VCS M31 - CY 2022 ONE OFF   EUR – 728 969,37 – 106,38 – 728 862,99   Decoupled Direct Aids 2022 YFP_CY2021 FLAT RATE 5,00% EUR –1 802 634,63 0,00 –1 802 634,63   Decoupled Direct Aids 2023 YFP_CY2022 FLAT RATE 5,00% EUR –2 028 530,83 0,00 –2 028 530,83           Total FR: EUR –6 905 568,88 – 134,42 –6 905 434,46 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided GR Scrutiny of transactions 2019 Scrutiny FY2019 10% prev overlap FLAT RATE 1,00% EUR –1 638,47 0,00 –1 638,47   Scrutiny of transactions 2019 Scrutiny FY2019 No prev overlap FLAT RATE 1,00% EUR –84 057,76 0,00 –84 057,76   Scrutiny of transactions 2020 Scrutiny FY2020 10% prev overlap FLAT RATE 1,00% EUR –14 255,87 – 710,37 –13 545,50   Scrutiny of transactions 2020 Scrutiny FY2020 5% prev overlap FLAT RATE 0,50% EUR –13 058,90 0,00 –13 058,90   Scrutiny of transactions 2020 Scrutiny FY2020 No prev overlap FLAT RATE 1,00% EUR – 147 029,71 0,00 – 147 029,71           Total GR: EUR – 260 040,71 – 710,37 – 259 330,34 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided HR Decoupled Direct Aids 2019 Active farmer-BPS 2018 ONE OFF   EUR –2 904,14 0,00 –2 904,14   Decoupled Direct Aids 2020 Active farmer-BPS 2019 ONE OFF   EUR –3 465,66 0,00 –3 465,66   Decoupled Direct Aids 2022 Active farmer-BPS, GR, YFP, RP claim year 2021 ONE OFF   EUR –4 920,86 0,00 –4 920,86   Decoupled Direct Aids 2019 Active farmer-Greening 2018 ONE OFF   EUR –2 058,59 0,00 –2 058,59   Decoupled Direct Aids 2020 Active farmer - Greening 2019 ONE OFF   EUR –2 419,38 0,00 –2 419,38   Decoupled Direct Aids 2019 Active farmer-RP 2018 ONE OFF   EUR –1 687,64 0,00 –1 687,64   Decoupled Direct Aids 2020 Active farmer -RP - claim year 2019 ONE OFF   EUR –1 870,35 0,00 –1 870,35   Voluntary Coupled Support 2019 Active farmer-VCS area 2018 ONE OFF   EUR – 815,03 0,00 – 815,03   Decoupled Direct Aids 2019 Active farmer-YFP 2018 ONE OFF   EUR – 715,93 0,00 – 715,93   Decoupled Direct Aids 2020 Active farmer -YFP - claim year 2019 ONE OFF   EUR – 692,48 0,00 – 692,48   Decoupled Direct Aids 2020 Correct calculation of the different thresholds in respect of greening _GP_ CY2019 ONE OFF   EUR –34 569,15 0,00 –34 569,15   Decoupled Direct Aids 2021 Correct calculation of the different thresholds in respect of greening _GP_ CY2020 ONE OFF   EUR –34 505,74 0,00 –34 505,74   Decoupled Direct Aids 2022 Correct calculation of the different thresholds in respect of greening _GP_ CY2021 ONE OFF   EUR –35 045,48 0,00 –35 045,48   Decoupled Direct Aids 2020 Performance of the follow-up checks in case of yellow card_BPS CY2019 ONE OFF   EUR –14 247,21 0,00 –14 247,21   Decoupled Direct Aids 2022 Performance of the follow-up checks in case of yellow card_BPS CY2021 ONE OFF   EUR –12 195,28 0,00 –12 195,28   Voluntary Coupled Support 2020 VCS area-claim year 2019 ONE OFF   EUR – 443,87 0,00 – 443,87   Voluntary Coupled Support 2019 VCS-M01-claim year 2018 ONE OFF   EUR – 976 824,58 0,00 – 976 824,58   Voluntary Coupled Support 2020 VCS-M01-claim year 2019 ONE OFF   EUR – 953 038,54 0,00 – 953 038,54   Voluntary Coupled Support 2021 VCS-M01-claim year 2020 ONE OFF   EUR –1 849 495,83 0,00 –1 849 495,83   Voluntary Coupled Support 2022 VCS-M01-claim year 2021 ONE OFF   EUR –1 511 703,37 0,00 –1 511 703,37   Voluntary Coupled Support 2019 VCS-M02-claim year 2018 ONE OFF   EUR –89 659,42 0,00 –89 659,42   Voluntary Coupled Support 2020 VCS-M02-claim year 2019 ONE OFF   EUR –68 878,72 0,00 –68 878,72   Voluntary Coupled Support 2021 VCS-M02-claim year 2020 ONE OFF   EUR – 137 667,98 0,00 – 137 667,98   Voluntary Coupled Support 2019 VCS-M03-claim year 2018 ONE OFF   EUR –3 247,50 0,00 –3 247,50   Voluntary Coupled Support 2020 VCS-M03-claim year 2019 ONE OFF   EUR –2 528,08 0,00 –2 528,08   Voluntary Coupled Support 2021 VCS-M03-claim year 2020 ONE OFF   EUR –7 332,43 0,00 –7 332,43   Voluntary Coupled Support 2022 VCS-M03-claim year 2021 ONE OFF   EUR –1 588,11 0,00 –1 588,11   Voluntary Coupled Support 2019 VCS M04 claim year 2018 FLAT RATE 10,00% EUR – 328 980,99 0,00 – 328 980,99   Voluntary Coupled Support 2020 VCS M04 claim year 2019 FLAT RATE 10,00% EUR – 359 987,39 –18,29 – 359 969,10   Voluntary Coupled Support 2021 VCS M04 claim year 2019 FLAT RATE 10,00% EUR –6 235,18 0,00 –6 235,18   Voluntary Coupled Support 2021 VCS M04 claim year 2020 FLAT RATE 10,00% EUR – 400 608,30 0,00 – 400 608,30   Voluntary Coupled Support 2022 VCS M04 claim year 2021 FLAT RATE 10,00% EUR – 423 518,67 0,00 – 423 518,67           Total HR: EUR –7 273 851,88 –18,29 –7 273 833,59 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided HU EU School Scheme 2020 Non-compliances in public procurement procedures - non-respect time limits 100% correction ESTIMATED BY PERCENTAGE 100,00% EUR –30 649,42 0,00 –30 649,42   EU School Scheme 2020 Non-compliances in public procurement procedures - non-respect time limits / lack of publication OJEU - 25% ESTIMATED BY PERCENTAGE 25,00% EUR – 233 615,72 0,00 – 233 615,72   EU School Scheme 2021 Non-compliances in public procurement procedures - non-respect time limits / lack of publication OJEU - 25% ESTIMATED BY PERCENTAGE 25,00% EUR – 319 427,17 0,00 – 319 427,17   EU School Scheme 2022 Non-compliances in public procurement procedures - non-respect time limits / lack of publication OJEU - 25% ESTIMATED BY PERCENTAGE 25,00% EUR – 273 943,27 0,00 – 273 943,27           Total HU: EUR – 857 635,58 0,00 – 857 635,58 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided IT Clearance of Accounts - Financial Clearance 2019 EAGF - deficiencies in debt management ONE OFF   EUR –3 119 360,56 0,00 –3 119 360,56   Clearance of Accounts - Financial Clearance 2019 EAGF - late issuance of recovery requests ONE OFF   EUR –3 564 870,81 0,00 –3 564 870,81   Clearance of Accounts - Financial Clearance 2019 EAGF Non-IACS: deficiency in a key control FLAT RATE 2,00% EUR –1 324 161,65 0,00 –1 324 161,65   Promotion Measures 2017 Weaknesses in KC2 "Appropriate performance of the administrative checks to establish the eligibility for support in qualitative and quantitative terms" FYs 2017-2022 (until March 2022 included) FLAT RATE 5,00% EUR – 202 361,10 0,00 – 202 361,10   Promotion Measures 2018 Weaknesses in KC2 "Appropriate performance of the administrative checks to establish the eligibility for support in qualitative and quantitative terms" FYs 2017-2022 (until March 2022 included) FLAT RATE 5,00% EUR – 404 923,19 0,00 – 404 923,19   Promotion Measures 2019 Weaknesses in KC2 "Appropriate performance of the administrative checks to establish the eligibility for support in qualitative and quantitative terms" FYs 2017-2022 (until March 2022 included) FLAT RATE 5,00% EUR – 392 355,59 0,00 – 392 355,59   Promotion Measures 2020 Weaknesses in KC2 "Appropriate performance of the administrative checks to establish the eligibility for support in qualitative and quantitative terms" FYs 2017-2022 (until March 2022 included) FLAT RATE 5,00% EUR – 684 673,39 0,00 – 684 673,39   Promotion Measures 2021 Weaknesses in KC2 "Appropriate performance of the administrative checks to establish the eligibility for support in qualitative and quantitative terms" FYs 2017-2022 (until March 2022 included) FLAT RATE 5,00% EUR – 507 543,30 0,00 – 507 543,30   Promotion Measures 2022 Weaknesses in KC2 "Appropriate performance of the administrative checks to establish the eligibility for support in qualitative and quantitative terms" FYs 2017-2022 (until March 2022 included) FLAT RATE 5,00% EUR – 140 384,88 0,00 – 140 384,88           Total IT: EUR –10 340 634,47 0,00 –10 340 634,47 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided LT Clearance of Accounts - Financial Clearance 2020 Programme 484 : undue amounts and penalties to be applied not detected by the Member State authorities ONE OFF   EUR – 772 558,11 0,00 – 772 558,11   Clearance of Accounts - Financial Clearance 2016 Promotion Programme 484 - ineligible costs ONE OFF   EUR –6 505,52 0,00 –6 505,52   Clearance of Accounts - Financial Clearance 2017 Promotion Programme 484 - ineligible costs ONE OFF   EUR – 109 110,29 0,00 – 109 110,29   Clearance of Accounts - Financial Clearance 2018 Promotion Programme 484 - ineligible costs ONE OFF   EUR – 287 798,51 0,00 – 287 798,51   Clearance of Accounts - Financial Clearance 2019 Promotion Programme 484 - ineligible costs ONE OFF   EUR – 369 143,79 0,00 – 369 143,79           Total LT: EUR –1 545 116,22 0,00 –1 545 116,22 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided MT Voluntary Coupled Support 2021 VCS M1,2,3 - CY 2020 FLAT RATE 5,00% EUR – 100 817,82 0,00 – 100 817,82   Voluntary Coupled Support 2022 VCS M1,2,3 - CY 2021 FLAT RATE 5,00% EUR – 100 766,58 0,00 – 100 766,58   Voluntary Coupled Support 2023 VCS M1,2,3 - CY 2022 FLAT RATE 5,00% EUR – 102 944,96 0,00 – 102 944,96           Total MT: EUR – 304 529,36 0,00 – 304 529,36 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided NL Promotion Measures 2017 Deficiency in key control "Performance of on-the-spot checks of sufficient quality". FLAT RATE 5,00% EUR –15 992,80 0,00 –15 992,80   Promotion Measures 2018 Deficiency in key control "Performance of on-the-spot checks of sufficient quality". FLAT RATE 5,00% EUR –51 194,08 0,00 –51 194,08   Promotion Measures 2019 Deficiency in key control "Performance of on-the-spot checks of sufficient quality". FLAT RATE 5,00% EUR –89 491,30 0,00 –89 491,30   Promotion Measures 2020 Deficiency in key control "Performance of on-the-spot checks of sufficient quality". FLAT RATE 5,00% EUR –61 859,85 0,00 –61 859,85   Promotion Measures 2021 Deficiency in key control "Performance of on-the-spot checks of sufficient quality". FLAT RATE 5,00% EUR –40 983,97 0,00 –40 983,97   Promotion Measures 2020 Late payments reductions according to Article 16(2) of Implementing Regulation (EU) 2015/1831 and Article 5(2) of Delegated Regulation (EU) No 907/2014 ONE OFF   EUR – 109 872,48 0,00 – 109 872,48   Promotion Measures 2021 Late payments reductions according to Article 16(2) of Implementing Regulation (EU) 2015/1831 and Article 5(2) of Delegated Regulation (EU) No 907/2014 ONE OFF   EUR –67 382,29 0,00 –67 382,29           Total NL: EUR – 436 776,77 0,00 – 436 776,77 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided PL Clearance of Accounts - Financial Clearance 2021 Debt management - EAGF ONE OFF   EUR –7 836,82 0,00 –7 836,82           Total PL: EUR –7 836,82 0,00 –7 836,82 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided PT Voluntary Coupled Support 2019 Measure M01 claim year 2018 ONE OFF   EUR –4 037,50 0,00 –4 037,50   Voluntary Coupled Support 2020 Measure M01 claim year 2019 ONE OFF   EUR – 464 303,94 0,00 – 464 303,94   Voluntary Coupled Support 2021 Measure M01 claim year 2020 ONE OFF   EUR – 469 336,96 0,00 – 469 336,96   Voluntary Coupled Support 2022 Measure M01 claim year 2021 ONE OFF   EUR – 377 249,72 0,00 – 377 249,72   Voluntary Coupled Support 2019 Measure M02 claim year 2018 ONE OFF   EUR –24 430,74 0,00 –24 430,74   Voluntary Coupled Support 2020 Measure M02 claim year 2019 ONE OFF   EUR – 823 400,41 0,00 – 823 400,41   Voluntary Coupled Support 2021 Measure M02 claim year 2020 ONE OFF   EUR – 226 284,28 0,00 – 226 284,28   Voluntary Coupled Support 2022 Measure M02 claim year 2021 ONE OFF   EUR – 122 147,00 0,00 – 122 147,00   Voluntary Coupled Support 2019 Measure M03 claim year 2018 ONE OFF   EUR –1 152,50 0,00 –1 152,50   Voluntary Coupled Support 2020 Measure M03 claim year 2019 ONE OFF   EUR – 161 805,68 0,00 – 161 805,68   Voluntary Coupled Support 2021 Measure M03 claim year 2020 ONE OFF   EUR – 116 145,32 0,00 – 116 145,32   Voluntary Coupled Support 2022 Measure M03 claim year 2021 ONE OFF   EUR – 124 146,00 0,00 – 124 146,00   Apiculture 2020 Weakness on the spot checks of sufficient quality Specific aid for bee-keeping - programme 2020 FLAT RATE 5,00% EUR –29 278,31 0,00 –29 278,31   Apiculture 2021 Weakness on the spot checks of sufficient quality Specific aid for bee-keeping - programme 2020 FLAT RATE 5,00% EUR –5 507,30 0,00 –5 507,30   Apiculture 2021 Weakness on the spot checks of sufficient quality Specific aid for bee-keeping - programme 2021 FLAT RATE 5,00% EUR –43 644,56 0,00 –43 644,56   Apiculture 2022 Weakness on the spot checks of sufficient quality Specific aid for bee-keeping - programme 2021 FLAT RATE 5,00% EUR – 936,97 0,00 – 936,97   Apiculture 2022 Weakness on the spot checks of sufficient quality Specific aid for bee-keeping - programme 2022 FLAT RATE 5,00% EUR –70 057,44 0,00 –70 057,44           Total PT: EUR –3 063 864,63 0,00 –3 063 864,63 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided RO Clearance of Accounts - Financial Clearance 2021 Debt management ONE OFF   EUR – 498 807,25 0,00 – 498 807,25   Clearance of Accounts - Financial Clearance 2021 Projected Incompliance Rate ESTIMATED BY AMOUNT   EUR –10 147 684,62 0,00 –10 147 684,62           Total RO: EUR –10 646 491,87 0,00 –10 646 491,87 Currency Gross Amount Deductions Net Decided EUR – 139 032 845,03 –87 177,45 – 138 945 667,58 Financial corrections from cross-compliance Budget Item: 6200 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided CZ Cross-compliance 2020 CY 2019 - GAEC 4 FLAT RATE 2,00 % EUR – 282 817,99 – 375,18 – 282 442,81   Cross-compliance 2021 CY 2019 - GAEC 4 FLAT RATE 2,00 % EUR – 190,57 0,00 – 190,57   Cross-compliance 2020 CY 2019 - SMR 4 FLAT RATE 5,00 % EUR –3 253 601,11 –3 920,57 –3 249 680,54   Cross-compliance 2021 CY 2019 - SMR 4 FLAT RATE 5,00 % EUR –4 197,83 0,00 –4 197,83   Cross-compliance 2019 CY 2020 - GAEC 4 FLAT RATE 2,00 % EUR – 914,07 0,00 – 914,07   Cross-compliance 2021 CY 2020 - GAEC 4 FLAT RATE 2,00 % EUR – 284 731,47 –10 533,65 – 274 197,82   Cross-compliance 2022 CY 2020 - GAEC 4 FLAT RATE 2,00 % EUR –3,75 0,00 –3,75   Cross-compliance 2019 CY 2020 - SMR 4 FLAT RATE 5,00 % EUR –3 525,64 0,00 –3 525,64   Cross-compliance 2020 CY 2020 - SMR 4 FLAT RATE 5,00 % EUR – 372,69 0,00 – 372,69   Cross-compliance 2021 CY 2020 - SMR 4 FLAT RATE 5,00 % EUR –3 215 951,14 –34 118,04 –3 181 833,10   Cross-compliance 2022 CY 2020 - SMR 4 FLAT RATE 5,00 % EUR –1 227,54 0,00 –1 227,54   Cross-compliance 2020 CY 2021 - GAEC 4 FLAT RATE 2,00 % EUR –1 092,81 0,00 –1 092,81   Cross-compliance 2022 CY 2021 - GAEC 4 FLAT RATE 2,00 % EUR – 279 845,78 0,00 – 279 845,78   Cross-compliance 2020 CY 2021 - SMR 4 FLAT RATE 5,00 % EUR –2 218,68 0,00 –2 218,68   Cross-compliance 2022 CY 2021 - SMR 4 FLAT RATE 5,00 % EUR –3 096 242,97 0,00 –3 096 242,97           Total CZ: EUR –10 426 934,04 –48 947,44 –10 377 986,60 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided GR Scrutiny of transactions 2019 Scrutiny FY2019 5% prev overlap FLAT RATE 0,50 % EUR –7 786,57 0,00 –7 786,57           Total GR: EUR –7 786,57 0,00 –7 786,57 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided MT Cross-compliance 2021 XC - CY 2020 FLAT RATE 2,00 % EUR –4 868,15 0,00 –4 868,15   Cross-compliance 2022 XC - CY 2020 FLAT RATE 2,00 % EUR –0,37 0,00 –0,37   Cross-compliance 2022 XC - CY 2021 FLAT RATE 2,00 % EUR –7 390,13 0,00 –7 390,13   Cross-compliance 2023 XC - CY 2022 FLAT RATE 2,00 % EUR –7 521,62 0,00 –7 521,62           Total MT: EUR –19 780,27 0,00 –19 780,27 Currency Gross Amount Deductions Net Decided EUR –10 454 500,88 –48 947,44 –10 405 553,44 EAFRD Financial corrections - excluding cross-compliance Budget Item: 6201 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided BE Clearance of Accounts - Financial Clearance 2021 AO1- FY2021 ONE OFF   EUR –26 161,23 0,00 –26 161,23   Rural Development EAFRD investment - private beneficiaries 2020 verification of the reasonableness of the costs submitted (art. 48(2)(e) R2014/809) FLAT RATE 5,00 % EUR – 435 023,27 –16 868,63 – 418 154,64   Rural Development EAFRD Measures with flat-rate support 2020 verification of the reasonableness of the costs submitted (art. 48(2)(e) R2014/809) FLAT RATE 5,00 % EUR –2 950,41 – 114,41 –2 836,00   Rural Development EAFRD investment - private beneficiaries 2021 verification of the reasonableness of the costs submitted (art. 48(2)(e) R2014/809)- known error ONE OFF   EUR – 230 913,34 0,00 – 230 913,34   Rural Development EAFRD investment - private beneficiaries 2022 verification of the reasonableness of the costs submitted (art. 48(2)(e) R2014/809)-measures 4.1, 4.2 ONE OFF   EUR – 221 311,14 0,00 – 221 311,14   Rural Development EAFRD Measures with flat-rate support 2022 verification of the reasonableness of the costs submitted (art. 48(2)(e) R2014/809)-measures 6.4 ONE OFF   EUR –1 051,43 0,00 –1 051,43           Total BE: EUR – 917 410,82 –16 983,04 – 900 427,78 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided BG Clearance of Accounts - Financial Clearance 2020 EAFRD IACS: known errors identified by the Certification Body ONE OFF   EUR –7 956,70 – 352,18 –7 604,52   Clearance of Accounts - Financial Clearance 2020 EAFRD Non-IACS: financial errors identified by the Certification Body ONE OFF   EUR – 539 391,12 – 121 342,05 – 418 049,07   Clearance of Accounts - Financial Clearance 2020 The most probable financial risk for EAFRD IACS population - PIR ESTIMATED BY AMOUNT   EUR –1 297 955,06 –35 942,53 –1 262 012,53           Total BG: EUR –1 845 302,88 – 157 636,76 –1 687 666,12 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided DK Clearance of Accounts - Financial Clearance 2021 Errors in EAGF IACS and EAFRD IACS populations ONE OFF   EUR – 809,01 0,00 – 809,01   Clearance of Accounts - Financial Clearance 2021 PIR in EAFRD Non-IACS ESTIMATED BY AMOUNT   EUR – 294 302,99 0,00 – 294 302,99           Total DK: EUR – 295 112,00 0,00 – 295 112,00 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided ES Clearance of Accounts - Financial Clearance 2020 Financial errors in EAGF and EAFRD ONE OFF   EUR –6 318,56 – 140,05 –6 178,51   Clearance of Accounts - Financial Clearance 2021 Financial errors in EAGF and EAFRD ONE OFF   EUR –32 345,81 0,00 –32 345,81   Rural Development EAFRD forestry measures 2021 KC Public Procurement M15.2 FY2021 ONE OFF   EUR –19 425,50 0,00 –19 425,50   Rural Development EAFRD forestry measures 2022 KC Public Procurement M15.2 FY2022 ONE OFF   EUR –12 691,34 0,00 –12 691,34   Rural Development EAFRD investment - public beneficiaries 2021 KC Public Procurement M20.1 ONE OFF   EUR –15 417,59 0,00 –15 417,59   Rural Development EAFRD investment - private beneficiaries 2019 KC Public procurement M4.3 FY2019 ONE OFF   EUR –26 454,82 0,00 –26 454,82   Rural Development EAFRD investment - private beneficiaries 2020 KC Public procurement M4.3 FY2020 ONE OFF   EUR –12 179,45 – 269,97 –11 909,48   Rural Development EAFRD investment - private beneficiaries 2021 KC Public procurement M4.3 FY2021 ONE OFF   EUR –4 278,56 0,00 –4 278,56   Rural Development EAFRD investment - public beneficiaries 2018 KC Public Procurement M7.8 FY2018 ONE OFF   EUR –2 898,50 –93,42 –2 805,08   Rural Development EAFRD investment - public beneficiaries 2019 KC Public Procurement M7.8 FY2019 ONE OFF   EUR –8 484,16 – 424,21 –8 059,95   Rural Development EAFRD investment - public beneficiaries 2020 KC Public Procurement M7.8 FY2020 ONE OFF   EUR –22 298,64 0,00 –22 298,64   Rural Development EAFRD investment - public beneficiaries 2021 KC Public Procurement M7.8 FY2021 ONE OFF   EUR –55 403,60 0,00 –55 403,60   Rural Development EAFRD investment - public beneficiaries 2022 KC Public Procurement M7.8 FY2022 ONE OFF   EUR –13 133,90 0,00 –13 133,90   Rural Development EAFRD forestry measures 2020 KC Public Procurement M8.3 FY2020 ONE OFF   EUR –64 705,46 0,00 –64 705,46   Rural Development EAFRD forestry measures 2021 KC Public Procurement M8.3 FY2021 ONE OFF   EUR – 228 380,69 0,00 – 228 380,69   Rural Development EAFRD forestry measures 2022 KC Public Procurement M8.3 FY2022 ONE OFF   EUR –1 388,72 0,00 –1 388,72   Rural Development EAFRD forestry measures 2020 KC Public Procurement M8.4 FY2020 ONE OFF   EUR –3 829,84 0,00 –3 829,84   Rural Development EAFRD forestry measures 2021 KC Public Procurement M8.4 FY2021 ONE OFF   EUR –50 737,38 0,00 –50 737,38           Total ES: EUR – 580 372,52 – 927,65 – 579 444,87 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided FI Rural Development EAFRD investment - private beneficiaries 2017 Deficiency in the kc on Reasonableness of the costs for M4.2 FLAT RATE 5,00 % EUR –2 796,86 0,00 –2 796,86   Rural Development EAFRD investment - private beneficiaries 2018 Deficiency in the kc on Reasonableness of the costs for M4.2 FLAT RATE 5,00 % EUR –11 642,51 0,00 –11 642,51   Rural Development EAFRD investment - private beneficiaries 2019 Deficiency in the kc on Reasonableness of the costs for M4.2 FLAT RATE 5,00 % EUR –30 935,70 0,00 –30 935,70   Rural Development EAFRD investment - private beneficiaries 2020 Deficiency in the kc on Reasonableness of the costs for M4.2 FLAT RATE 5,00 % EUR –57 751,36 0,00 –57 751,36   Rural Development EAFRD investment - private beneficiaries 2021 Deficiency in the kc on Reasonableness of the costs for M4.2 FLAT RATE 5,00 % EUR –35 596,63 0,00 –35 596,63           Total FI: EUR – 138 723,06 0,00 – 138 723,06 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided FR Clearance of Accounts - Financial Clearance 2021 CEB/2022/044/FR - 1.1.1 - EAFRD interest ONE OFF   EUR –8 135,52 0,00 –8 135,52   Clearance of Accounts - Financial Clearance 2021 CEB/2022/044/FR - 1.1.2 - Irrecoverable cases ONE OFF   EUR –3 329,95 0,00 –3 329,95   Clearance of Accounts - Financial Clearance 2021 CEB/2022/044/FR - 1.1.3 - EAFRD - other cases ONE OFF   EUR – 320 214,83 0,00 – 320 214,83   Clearance of Accounts - Financial Clearance 2021 CEB/2022/044/FR - 1.1.3 - EAFRD debt foreclosure ONE OFF   EUR –54 670,70 0,00 –54 670,70   Clearance of Accounts - Financial Clearance 2021 CEB/2022/044/FR - 1.1.4 - EAFRD ONE OFF   EUR –15 400,00 0,00 –15 400,00   Clearance of Accounts - Financial Clearance 2021 CEB/2022/044/FR - 1.2.1.1 - EAFRD IACS - reverification tests ONE OFF   EUR –3 901,34 0,00 –3 901,34   Clearance of Accounts - Financial Clearance 2020 CEB/2022/044/FR - EAFRD IACS - Key Control "Performance of on-the-spot-checks of sufficient quality for area-related and/or animal-related aid schemes covering the appropriate verification of the commitments undertaken by the beneficiary" FY2020 ESTIMATED BY AMOUNT   EUR – 273 703,85 –7 784,05 – 265 919,80   Clearance of Accounts - Financial Clearance 2021 CEB/2022/044/FR - EAFRD IACS - Key Control "Performance of on-the-spot-checks of sufficient quality for area-related and/or animal-related aid schemes covering the appropriate verification of the commitments undertaken by the beneficiary" FY2021 ESTIMATED BY AMOUNT   EUR –71 388,28 – 230,15 –71 158,13   Clearance of Accounts - Financial Clearance 2021 CEB/2022/044/FR - point 1.2.1.2 - EAFRD non IACS - reverification results ONE OFF   EUR –51 107,82 0,00 –51 107,82   Clearance of Accounts - Financial Clearance 2021 Late initiation of recovery procedures ONE OFF   EUR –30 029,83 0,00 –30 029,83   Rural Development EAFRD Leader 2021 Adequate verification of all payment claims (advance, intermediate and final payment claims) ONE OFF   EUR – 153 254,98 0,00 – 153 254,98   Rural Development EAFRD investment - private beneficiaries 2021 Financial error ONE OFF   EUR –1 403,86 0,00 –1 403,86   Rural Development EAFRD measures subject to IACS 2021 Weakness in key control - late OTSC (5% flat rate correction) ONE OFF   EUR – 391,42 –7,83 – 383,59   Rural Development EAFRD measures subject to IACS 2021 Weakness in key control (late OTSC) - flat rate correction of 5% for measure 10 ONE OFF   EUR –3 471,06 0,00 –3 471,06   Rural Development EAFRD measures subject to IACS 2022 Weakness in OTSC for M11 ONE OFF   EUR – 102,93 0,00 – 102,93           Total FR: EUR – 990 506,37 –8 022,03 – 982 484,34 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided GR Rural Development EAFRD investment - private beneficiaries 2021 Ineligible prod ucts under M4.2 ONE OFF   EUR – 402 567,52 0,00 – 402 567,52           Total GR: EUR – 402 567,52 0,00 – 402 567,52 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided HR Rural Development EAFRD measures subject to IACS 2019 Active farmer -EAFRD - claim year 2018 ONE OFF   EUR –10 439,70 – 191,16 –10 248,54   Rural Development EAFRD measures subject to IACS 2020 Active farmer -EAFRD - claim year 2019 ONE OFF   EUR –9 158,64 0,00 –9 158,64   Rural Development EAFRD measures subject to IACS 2022 Active farmer -EAFRD - claim year 2021 ONE OFF   EUR –6 659,66 0,00 –6 659,66           Total HR: EUR –26 258,00 – 191,16 –26 066,84 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided HU Rural Development EAFRD investment - public beneficiaries 2020 Deficiency in KC: “Verification that public procurement procedures are in compliance with national and Union Regulation” FLAT RATE 10,00 % EUR –1 668,10 0,00 –1 668,10   Rural Development EAFRD investment - public beneficiaries 2022 Deficiency in KC: “Verification that public procurement procedures are in compliance with national and Union Regulation”. FLAT RATE 10,00 % EUR –3 685,24 0,00 –3 685,24   Rural Development EAFRD investment - public beneficiaries 2021 Deficiency in key control “Verification that public procurement procedures are in compliance with national and Union Regulation”. FLAT RATE 10,00 % EUR –51 937,27 0,00 –51 937,27           Total HU: EUR –57 290,61 0,00 –57 290,61 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided IE Rural Development EAFRD measures subject to IACS 2019 2019 Weakness in administrative Checks ONE OFF   EUR –30 800,78 0,00 –30 800,78   Rural Development EAFRD measures subject to IACS 2020 2020 Weakness in administrative Checks ONE OFF   EUR – 162 851,95 0,00 – 162 851,95   Rural Development EAFRD measures subject to IACS 2021 2021 Weakness in administrative Checks ONE OFF   EUR – 191 375,83 0,00 – 191 375,83   Rural Development EAFRD measures subject to IACS 2022 2022 Weakness in administrative Checks ONE OFF   EUR – 161 662,96 0,00 – 161 662,96           Total IE: EUR – 546 691,52 0,00 – 546 691,52 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided IT Clearance of Accounts - Financial Clearance 2019 EAFRD 2007-2013 - deficiencies in debt management ONE OFF   EUR –4 368 765,94 0,00 –4 368 765,94   Clearance of Accounts - Financial Clearance 2019 EAFRD 2014-2020 - deficiencies in debt management ONE OFF   EUR – 573 433,01 0,00 – 573 433,01   Clearance of Accounts - Financial Clearance 2019 EAFRD 2014-2020: late issuance of recovery requests ONE OFF   EUR –2 998 467,91 0,00 –2 998 467,91   Clearance of Accounts - Financial Clearance 2018 weakness in a Key control - Appropriate evaluation of the reasonableness of costs (Article 48(2)(e) of Regulation (EU) No 809/2014 and Article 67 of Regulation (EU) No 1303/2013) FLAT RATE 5,00 % EUR – 278 108,60 – 278 108,60 0,00   Clearance of Accounts - Financial Clearance 2019 weakness in a Key control - Appropriate evaluation of the reasonableness of costs (Article 48(2)(e) of Regulation (EU) No 809/2014 and Article 67 of Regulation (EU) No 1303/2013) FLAT RATE 5,00 % EUR – 580 269,36 –3,63 – 580 265,73   Clearance of Accounts - Financial Clearance 2020 weakness in a Key control - Appropriate evaluation of the reasonableness of costs (Article 48(2)(e) of Regulation (EU) No 809/2014 and Article 67 of Regulation (EU) No 1303/2013) FLAT RATE 5,00 % EUR – 178 108,60 0,00 – 178 108,60           Total IT: EUR –8 977 153,42 – 278 112,23 –8 699 041,19 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided PL Clearance of Accounts - Financial Clearance 2021 Debt management - EAFRD ONE OFF   EUR – 107 526,18 0,00 – 107 526,18   Clearance of Accounts - Financial Clearance 2021 Known error in EAFRD Non-IACS ONE OFF   EUR – 100 722,35 –1 563,35 –99 159,00           Total PL: EUR – 208 248,53 –1 563,35 – 206 685,18 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided RO Clearance of Accounts - Financial Clearance 2020 Debt management issues ONE OFF   EUR – 665 429,04 0,00 – 665 429,04   Clearance of Accounts - Financial Clearance 2020 Different co-financing rates applied to financial instruments ONE OFF   EUR –30 401,80 0,00 –30 401,80   Clearance of Accounts - Financial Clearance 2016 Known errors - EAFRD IACS (CY 2015) ONE OFF   EUR – 773 479,66 –21 001,96 – 752 477,70   Clearance of Accounts - Financial Clearance 2017 Known errors - EAFRD IACS (CY 2016) ONE OFF   EUR – 702 986,04 –6 898,56 – 696 087,48   Clearance of Accounts - Financial Clearance 2018 Known errors - EAFRD IACS (CY 2017) ONE OFF   EUR – 496 666,67 –13 100,07 – 483 566,60   Clearance of Accounts - Financial Clearance 2019 Known errors - EAFRD IACS (CY 2018) ONE OFF   EUR –47 239,62 –2 232,49 –45 007,13   Clearance of Accounts - Financial Clearance 2020 Known errors - EAFRD Non-IACS ONE OFF   EUR –1 320 327,61 –58 790,79 –1 261 536,82   Clearance of Accounts - Financial Clearance 2020 Projected Incompliance Rate EAFRD IACS ESTIMATED BY AMOUNT   EUR –6 562 690,89 –98 620,94 –6 464 069,95   Clearance of Accounts - Financial Clearance 2020 Projected Incompliance Rate EAFRD Non-IACS ESTIMATED BY AMOUNT   EUR –20 558 352,42 – 278 577,21 –20 279 775,21           Total RO: EUR –31 157 573,75 – 479 222,02 –30 678 351,73 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided SE Rural Development EAFRD Measures with flat-rate support 2020 Deficiency in one key control: Appropriate evaluation of the reasonableness of costs 2020 FLAT RATE 5,00 % EUR –93 056,15 – 157,22 –92 898,93   Rural Development EAFRD Measures with flat-rate support 2021 Deficiency in one key control: Appropriate evaluation of the reasonableness of costs 2021 2022 FLAT RATE 5,00 % EUR – 142 538,88 –1,86 – 142 537,02   Rural Development EAFRD Measures with flat-rate support 2022 Deficiency in one key control: Appropriate evaluation of the reasonableness of costs 2021 2022 FLAT RATE 5,00 % EUR – 152 689,22 –1,22 – 152 688,00   Rural Development EAFRD investment - public beneficiaries 2020 Ineligible expenditure under technical assistance ONE OFF   EUR – 664 870,46 0,00 – 664 870,46           Total SE: EUR –1 053 154,71 – 160,30 –1 052 994,41 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided SK Rural Development EAFRD investment - private beneficiaries 2020 EAFRD NIACS - Projects referred to in the audit opinion ONE OFF   EUR –1 058 857,79 0,00 –1 058 857,79   Rural Development EAFRD investment - public beneficiaries 2020 EAFRD NIACS - Projects referred to in the audit opinion ONE OFF   EUR –18 750,00 0,00 –18 750,00   Rural Development EAFRD Measures with flat-rate support 2020 EAFRD NIACS - Projects referred to in the audit opinion ONE OFF   EUR –91 402,99 0,00 –91 402,99   Rural Development EAFRD Knowledge and innovation 2021 Risk art12.2 2019, 2020, 2021 M01 ONE OFF   EUR –6 039,40 0,00 –6 039,40   Rural Development EAFRD investment - private beneficiaries 2019 Risk art12.2 2019, 2020, 2021 M04 ONE OFF   EUR –5 553 427,08 0,00 –5 553 427,08   Rural Development EAFRD investment - private beneficiaries 2020 Risk art12.2 2019, 2020, 2021 M04 ONE OFF   EUR –4 877 933,35 0,00 –4 877 933,35   Rural Development EAFRD investment - private beneficiaries 2021 Risk art12.2 2019, 2020, 2021 M04 ONE OFF   EUR –3 251 005,70 0,00 –3 251 005,70   Rural Development EAFRD Measures with flat-rate support 2019 Risk art12.2 2019, 2020, 2021 M06 ONE OFF   EUR –3 690 806,15 0,00 –3 690 806,15   Rural Development EAFRD Measures with flat-rate support 2020 Risk art12.2 2019, 2020, 2021 M06 ONE OFF   EUR –2 849 997,35 0,00 –2 849 997,35   Rural Development EAFRD Measures with flat-rate support 2021 Risk art12.2 2019, 2020, 2021 M06 ONE OFF   EUR –1 131 839,81 0,00 –1 131 839,81   Rural Development EAFRD investment - public beneficiaries 2019 Risk art12.2 2019, 2020, 2021 M07 ONE OFF   EUR –2 219 238,87 0,00 –2 219 238,87   Rural Development EAFRD investment - public beneficiaries 2020 Risk art12.2 2019, 2020, 2021 M07 ONE OFF   EUR –2 697 484,50 0,00 –2 697 484,50   Rural Development EAFRD investment - public beneficiaries 2021 Risk art12.2 2019, 2020, 2021 M07 ONE OFF   EUR – 575 164,06 0,00 – 575 164,06   Rural Development EAFRD forestry measures 2019 Risk art12.2 2019, 2020, 2021 M08 ONE OFF   EUR – 279 228,25 0,00 – 279 228,25   Rural Development EAFRD forestry measures 2020 Risk art12.2 2019, 2020, 2021 M08 ONE OFF   EUR – 441 617,09 0,00 – 441 617,09   Rural Development EAFRD forestry measures 2021 Risk art12.2 2019, 2020, 2021 M08 ONE OFF   EUR – 115 078,48 0,00 – 115 078,48           Total SK: EUR –28 857 870,87 0,00 –28 857 870,87 Currency Gross Amount Deductions Net Decided EUR –76 054 236,58 – 942 818,54 –75 111 418,04 Financial corrections from cross-compliance Budget Item: 5040 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided CZ Cross-compliance 2022 CY 2021 - GAEC 4 FLAT RATE 2,00 % EUR –6 861,22 0,00 –6 861,22   Cross-compliance 2022 CY 2021 - SMR 4 FLAT RATE 5,00 % EUR – 110 928,74 0,00 – 110 928,74           Total CZ: EUR – 117 789,96 0,00 – 117 789,96 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided MT Cross-compliance 2023 XC - CY 2022 FLAT RATE 2,00 % EUR –3 751,14 0,00 –3 751,14           Total MT: EUR –3 751,14 0,00 –3 751,14 Currency Gross Amount Deductions Net Decided EUR – 121 541,10 0,00 – 121 541,10 Budget Item: 6201 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided CZ Cross-compliance 2020 CY 2019 - GAEC 4 FLAT RATE 2,00 % EUR –30 063,70 0,00 –30 063,70   Cross-compliance 2021 CY 2019 - GAEC 4 FLAT RATE 2,00 % EUR – 122,32 0,00 – 122,32   Cross-compliance 2022 CY 2019 - GAEC 4 FLAT RATE 2,00 % EUR –31,57 0,00 –31,57   Cross-compliance 2020 CY 2019 - SMR 4 FLAT RATE 5,00 % EUR –1 262 356,90 0,00 –1 262 356,90   Cross-compliance 2021 CY 2019 - SMR 4 FLAT RATE 5,00 % EUR –2 982,56 0,00 –2 982,56   Cross-compliance 2021 CY 2020 - GAEC 4 FLAT RATE 2,00 % EUR –29 236,34 0,00 –29 236,34   Cross-compliance 2022 CY 2020 - GAEC 4 FLAT RATE 2,00 % EUR – 161,51 0,00 – 161,51   Cross-compliance 2021 CY 2020 - SMR 4 FLAT RATE 5,00 % EUR –1 162 696,91 0,00 –1 162 696,91   Cross-compliance 2022 CY 2020 - SMR 4 FLAT RATE 5,00 % EUR –1 741,02 0,00 –1 741,02   Cross-compliance 2022 CY 2021 - GAEC 4 FLAT RATE 2,00 % EUR –16 215,77 0,00 –16 215,77   Cross-compliance 2022 CY 2021 - SMR 4 FLAT RATE 5,00 % EUR –1 009 470,98 0,00 –1 009 470,98           Total CZ: EUR –3 515 079,58 0,00 –3 515 079,58 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided MT Cross-compliance 2021 XC - CY 2020 FLAT RATE 2,00 % EUR –6 234,36 0,00 –6 234,36   Cross-compliance 2022 XC - CY 2020 FLAT RATE 2,00 % EUR –8,83 0,00 –8,83   Cross-compliance 2022 XC - CY 2021 FLAT RATE 2,00 % EUR –6 079,37 0,00 –6 079,37   Cross-compliance 2023 XC - CY 2021 FLAT RATE 2,00 % EUR –7,17 0,00 –7,17   Cross-compliance 2023 XC - CY 2022 FLAT RATE 2,00 % EUR –2 983,90 0,00 –2 983,90           Total MT: EUR –15 313,63 0,00 –15 313,63 Currency Gross Amount Deductions Net Decided EUR –3 530 393,21 0,00 –3 530 393,21 Lifting of suspensions EAFRD Budget Item: 08030102 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided Lifted Suspensions SK Rural Development EAFRD investment - private beneficiaries 2020 Lifting Of Suspension 2020 C(2021)856 2014SK06RDNP001 ONE OFF   EUR 0,00 0,00 0,00 4 093 937,20   Rural Development EAFRD investment - private beneficiaries 2020 Lifting Of Suspension C(2021)4953 2020 2014SK06RDNP001 - Lifting Of Suspension C(2021)4953 2021 2014SK06RDNP001 ONE OFF   EUR 0,00 0,00 0,00 2 377 950,26   Rural Development EAFRD investment - private beneficiaries 2021 Lifting Of Suspension C(2021)4953 2020 2014SK06RDNP001 - Lifting Of Suspension C(2021)4953 2021 2014SK06RDNP001 ONE OFF   EUR 0,00 0,00 0,00 1 674 935,67   Rural Development EAFRD investment - private beneficiaries 2021 Lifting Of Suspension C(2022)90 2021 2014SK06RDNP001 ONE OFF   EUR 0,00 0,00 0,00 6 186 219,84           Total SK: EUR 0,00 0,00 0,00 14 333 042,97 Currency Gross Amount Deductions Net Decided Lifted Suspensions EUR 0,00 0,00 0,00 14 333 042,97 Reimbursements EAGF Budget Item: 08020601 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided AT Decoupled Direct Aids 2016 Reimbursement following judgment in case T-501/22 ONE OFF   EUR 972 081,19 0,00 972 081,19           Total AT: EUR 972 081,19 0,00 972 081,19 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided CZ Decoupled Direct Aids 2016 Reimbursement following judgment in case T-48/22 ESTIMATED BY AMOUNT   EUR 5 970 817,09 14 971,71 5 955 845,38   Decoupled Direct Aids 2017 Reimbursement following judgment in case T-48/22 ESTIMATED BY AMOUNT   EUR 5 969 669,02 16 710,64 5 952 958,38   Decoupled Direct Aids 2018 Reimbursement following judgment in case T-48/22 ESTIMATED BY AMOUNT   EUR 5 938 606,93 0,00 5 938 606,93   Decoupled Direct Aids 2018 Reimbursement following judgment in case T-48/22 ONE OFF   EUR 18 808,71 0,00 18 808,71   Decoupled Direct Aids 2019 Reimbursement following judgment in case T-48/22 ESTIMATED BY AMOUNT   EUR 8 473,72 0,00 8 473,72   Decoupled Direct Aids 2019 Reimbursement following judgment in case T-48/22 ONE OFF   EUR 24,53 0,00 24,53           Total CZ: EUR 17 906 400,00 31 682,35 17 874 717,65 Currency Gross Amount Deductions Net Decided EUR 18 878 481,19 31 682,35 18 846 798,84 Financial Corrections Total Net Decided EAGF Financial corrections - excluding cross-compliance – 138 908 826,50 EAGF Financial corrections from cross-compliance –10 405 553,44 EAFRD Financial corrections - excluding cross-compliance –75 111 418,04 EAFRD Financial corrections from cross-compliance –3 651 934,31 TOTAL:   – 228 077 732,29 Reimbursements Total Net Decided EAGF 18 846 798,84 TOTAL: 18 846 798,84