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Commission Implementing Decision (EU) 2019/873 of 22 May 2019 on the clearance of the accounts of the paying agencies of Member States concerning expenditure financed by the European Agricultural Fund for Rural Development (EAFRD) for financial year 2018 (notified under document C(2019) 3817)

In forceVersion 2019-05-22
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Contents
  1. Preamble
    1. Article 1
    2. Article 2
    3. Article 3
    4. Article 4
    5. Article 5
  3. ANNEX
  4. ANNEX I CLEARED EAFRD EXPENDITURE BY RURAL DEVELOPMENT PROGRAMME FOR FINANCIAL YEAR 2018
  5. AMOUNT TO BE RECOVERED FROM OR PAID TO THE MEMBER STATE PER PROGRAMME Approved programmes with declared expenditure for EAFRD 2014-2020
  6. ANNEX II CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS
  7. FINANCIAL YEAR 2018 – EAFRD List of the Paying Agencies and programmes for which the accounts are disjoined and are subject of a later clearance decision
  8. ANNEX III CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS
  9. FINANCIAL YEAR 2018 - EAFRD Corrections according to Article 54(2) of Regulation (EU) 1306/2013

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008, and in particular Article 51 thereof,

After consulting the Committee on the Agricultural Funds,

Whereas:

(1) Pursuant to Article 51 of Regulation (EU) No 1306/2013, the Commission, on the basis of the annual accounts submitted by the Member States, accompanied by the information required for the clearance of accounts and an audit opinion regarding the completeness, accuracy and veracity of the accounts and the reports established by the certification bodies, has to clear the accounts of the paying agencies referred to in Article 7 of that Regulation prior to 31 May of the year following the budget year in question.

(2) In accordance with Article 39 of Regulation (EU) No 1306/2013 the agricultural financial year begins on 16 October of year N – 1 and ends on 15 October of year N. When clearing the accounts for financial year 2018, for the purpose of aligning the reference period for the European Agricultural Fund for Rural Development (EAFRD) expenditure with that of the European Agricultural Guarantee Fund (EAGF), account should be taken of expenditure incurred by the Member States between 16 October 2017 and 15 October 2018, as provided for in Article 11(1) of Commission Implementing Regulation (EU) No 908/2014.

(3) The second subparagraph of Article 33(2) of Implementing Regulation (EU) No 908/2014 provides that the amounts that are recoverable from, or payable to, each Member State, in accordance with the accounts clearance decision referred to in Article 33(1) of that Regulation, are to be established by deducting the intermediate payments for the financial year concerned from the expenditure recognised for that year in accordance with Article 33(1). The Commission is to deduct that amount from or add it to the next intermediate payment.

(4) The Commission has checked the information submitted by the Member States and has communicated the results of its checks to the Member States before 30 April 2019, along with the necessary amendments.

(5) For certain paying agencies, the annual accounts and the accompanying documents permit the Commission to take a decision on the completeness, accuracy and veracity of the annual accounts submitted.

(6) The information submitted by certain other paying agencies requires additional inquiries and their accounts cannot therefore be cleared in this Decision.

(7) In accordance with Article 83 of Regulation (EU) No 1303/2013 the deadline for interim payments, as the one laid down in Article 36(5) of Regulation (EU) No 1306/2013, may be interrupted for a maximum period of six months in order to carry out additional verifications following information received that these payments are linked to an irregularity having serious financial consequences. In adopting this Decision, the Commission should take into account the amounts interrupted in order to avoid making any inappropriate or untimely payments.

(8) Pursuant to Article 54(2) of Regulation (EU) No 1306/2013, 50 % of the financial consequences of non-recovery of irregularities should be borne by the Member State concerned, if recovery has not taken place within four years from the date of the recovery request, or within eight years where the recovery is taken before the national courts. Article 54(4) of Regulation (EU) No 1306/2013 requires Member States to attach to the annual accounts that they have to submit to the Commission, pursuant to Article 29 of Implementing Regulation (EU) No 908/2014, a certified table reflecting the amounts to be borne by them under Article 54(2) of Regulation (EU) No 1306/2013. Rules on the application of the Member States' obligation to report the amounts to be recovered are laid down in Implementing Regulation (EU) No 908/2014. Annex II to Implementing Regulation (EU) No 908/2014 sets out the model of the table that Member States have to use to provide information about amounts to be recovered. On the basis of the tables completed by the Member States, the Commission should decide on the financial consequences of non-recovery of irregularities older than four or eight years respectively.

(9) Pursuant to Article 54(3) of Regulation (EU) No 1306/2013, on duly justified grounds, Member States may decide not to pursue recovery. Such a decision may be taken only if the costs already, and likely to be, incurred total more than the amount to be recovered, or if the recovery proves impossible owing to the insolvency recorded and recognised under national law, of the debtor or the persons legally responsible for the irregularity. If the decision has been taken within four years from the date of recovery request, or within eight years where the recovery is taken before the national courts, 100 % of the financial consequences of the non-recovery should be borne by the Union budget. The amounts for which a particular Member State decided not to pursue recovery and the grounds for its decision are shown in the summary report referred to in Article 54(4) of Regulation (EU) No 1306/2013 in conjunction with point (c)(iv) of the first subparagraph of Article 102(1) of that Regulation. Therefore, such amounts should not be charged to the Member States concerned and are consequently to be borne by the Union budget.

(10) This Decision should also take into account the amounts that are still to be charged to the Member States as a result of the application of Article 54(2) of Regulation (EU) No 1306/2013 in relation to the 2007-2013 programming period for EAFRD.

(11) Pursuant to Article 41 of Regulation (EU) No 1306/2013, the Commission has already reduced or suspended a number of intermediate payments for financial year 2018 due to expenditure not effected in accordance with Union rules. In this Decision, the Commission should take into account such reduced or suspended amounts on the basis of Article 41 of Regulation (EU) No 1306/2013, in order to avoid making any undue,or untimely, payments or reimbursements that could later be subject to financial correction.

(12) In accordance with Article 51 of Regulation (EU) No 1306/2013, this Decision should be without prejudice to the decisions the Commission may take subsequently to exclude from Union financing expenditure not effected in accordance with Union rules,

HAS ADOPTED THIS DECISION:

Article 1

With the exception of the paying agencies referred to in Article 2, the accounts of the Member States' paying agencies are hereby cleared as regards expenditure financed by the European Agricultural Fund for Rural Development (EAFRD) in respect of financial year 2018 and relating to the 2014-2020 programming period. The amounts recoverable from, or payable to, each Member State under each rural development programme pursuant to this Decision, are set out in Annex I.

Article 2

For financial year 2018, the accounts of the Member States' paying agencies in respect of expenditure for Rural Development programmes financed by the EAFRD relating to the 2014-2020 programming period, as set out in Annex II, are not covered by this Decision and shall be the subject of a future clearance of accounts Decision.

Article 3

The amounts to be charged to the Member States, as a result of the application of Article 54(2) of Regulation (EU) No 1306/2013 relating to the 2014-2020 programming period and to the 2007-2013 programming period for the European Agricultural Fund for Rural Development (EAFRD), are set out in Annex III to this Decision.

Article 4

This Decision is without prejudice to future conformity clearance decisions that the Commission may take pursuant to Article 52 of Regulation (EU) No 1306/2013 to exclude from Union financing expenditure not effected in accordance with Union rules.

Article 5

This Decision is addressed to the Member States.

Done at Brussels, 22 May 2019. For the Commission Phil Hogan Member of the Commission

ANNEX

ANNEX I CLEARED EAFRD EXPENDITURE BY RURAL DEVELOPMENT PROGRAMME FOR FINANCIAL YEAR 2018

AMOUNT TO BE RECOVERED FROM OR PAID TO THE MEMBER STATE PER PROGRAMME Approved programmes with declared expenditure for EAFRD 2014-2020

(EUR) MS CCI Expenditure 2018 Corrections Total Non-reusable amounts Accepted amount cleared for FY 2018 Interim payments reimbursed to the Member State for the financial year Amount to be recovered from (–) or paid to (+) the Member State i ii iii = i + ii iv v = iii – iv vi vii = v – vi AT 2014AT06RDNP001 522020035,12 0,00 522020035,12 0,00 522020035,12 512890738,99 9129296,13 BE 2014BE06RDRP001 38520111,32 0,00 38520111,32 0,00 38520111,32 38520095,94 15,38 BE 2014BE06RDRP002 30294877,02 0,00 30294877,02 0,00 30294877,02 30319674,43 – 24797,41 BG 2014BG06RDNP001 205686970,07 0,00 205686970,07 0,00 205686970,07 206442232,26 – 755262,19 CY 2014CY06RDNP001 14520014,26 0,00 14520014,26 0,00 14520014,26 14520014,26 0,00 CZ 2014CZ06RDNP001 323611581,76 0,00 323611581,76 0,00 323611581,76 323613468,79 – 1887,03 DE 2014DE06RDRN001 676761,19 0,00 676761,19 0,00 676761,19 676761,19 0,00 DE 2014DE06RDRP003 85593723,78 0,00 85593723,78 0,00 85593723,78 85594307,99 – 584,21 DE 2014DE06RDRP004 192663260,91 0,00 192663260,91 0,00 192663260,91 192663260,91 0,00 DE 2014DE06RDRP007 107756134,37 0,00 107756134,37 0,00 107756134,37 107756187,14 – 52,77 DE 2014DE06RDRP010 37547775,80 0,00 37547775,80 0,00 37547775,80 37547775,80 0,00 DE 2014DE06RDRP011 106103576,84 0,00 106103576,84 0,00 106103576,84 106103576,84 0,00 DE 2014DE06RDRP012 159980251,69 0,00 159980251,69 0,00 159980251,69 159980251,69 0,00 DE 2014DE06RDRP015 74846524,24 0,00 74846524,24 0,00 74846524,24 74863576,45 – 17052,21 DE 2014DE06RDRP017 28525458,51 0,00 28525458,51 0,00 28525458,51 28525458,51 0,00 DE 2014DE06RDRP018 5712422,22 0,00 5712422,22 0,00 5712422,22 5712422,22 0,00 DE 2014DE06RDRP019 96236434,91 0,00 96236434,91 0,00 96236434,91 96236434,91 0,00 DE 2014DE06RDRP020 82615965,52 0,00 82615965,52 0,00 82615965,52 82615967,05 – 1,53 DE 2014DE06RDRP021 50602977,48 0,00 50602977,48 0,00 50602977,48 50602995,25 – 17,77 DE 2014DE06RDRP023 88724913,44 0,00 88724913,44 0,00 88724913,44 88789431,82 – 64518,38 DK 2014DK06RDNP001 88173489,16 0,00 88173489,16 0,00 88173489,16 90286808,00 – 2113318,84 EE 2014EE06RDNP001 128116444,94 0,00 128116444,94 0,00 128116444,94 128116573,13 – 128,19 ES 2014ES06RDNP001 17496370,85 0,00 17496370,85 0,00 17496370,85 17496370,83 0,02 ES 2014ES06RDRP001 159160971,25 0,00 159160971,25 0,00 159160971,25 159160882,11 89,14 ES 2014ES06RDRP002 59746787,83 0,00 59746787,83 0,00 59746787,83 59746781,59 6,24 ES 2014ES06RDRP003 29251334,24 0,00 29251334,24 0,00 29251334,24 29257571,77 – 6237,53 ES 2014ES06RDRP004 11807069,47 0,00 11807069,47 0,00 11807069,47 11826785,09 – 19715,62 ES 2014ES06RDRP005 27976434,37 0,00 27976434,37 0,00 27976434,37 27976434,38 – 0,01 ES 2014ES06RDRP006 14557450,46 0,00 14557450,46 0,00 14557450,46 14557451,27 – 0,81 ES 2014ES06RDRP007 113236476,41 0,00 113236476,41 0,00 113236476,41 113221366,35 15110,06 ES 2014ES06RDRP008 97338070,90 0,00 97338070,90 0,00 97338070,90 97335793,72 2277,18 ES 2014ES06RDRP009 43693511,34 0,00 43693511,34 0,00 43693511,34 43693511,02 0,32 ES 2014ES06RDRP010 89910498,20 0,00 89910498,20 0,00 89910498,20 89910463,71 34,49 ES 2014ES06RDRP011 131571942,91 0,00 131571942,91 0,00 131571942,91 131571922,68 20,23 ES 2014ES06RDRP012 4328278,65 0,00 4328278,65 0,00 4328278,65 4328277,55 1,10 ES 2014ES06RDRP013 31330225,16 0,00 31330225,16 0,00 31330225,16 31330220,23 4,93 ES 2014ES06RDRP015 17357722,06 0,00 17357722,06 0,00 17357722,06 17357732,12 – 10,06 ES 2014ES06RDRP016 9152786,14 0,00 9152786,14 0,00 9152786,14 9152782,54 3,60 ES 2014ES06RDRP017 23179771,16 0,00 23179771,16 0,00 23179771,16 23179771,15 0,01 FI 2014FI06RDRP001 348074461,43 0,00 348074461,43 0,00 348074461,43 348076443,41 – 1981,98 FI 2014FI06RDRP002 3711545,03 0,00 3711545,03 0,00 3711545,03 3711545,03 0,00 FR 2014FR06RDNP001 197685587,50 0,00 197685587,50 0,00 197685587,50 197685587,50 0,00 FR 2014FR06RDRN001 1833799,23 0,00 1833799,23 0,00 1833799,23 1833799,23 0,00 FR 2014FR06RDRP001 24153447,95 0,00 24153447,95 0,00 24153447,95 24153456,07 – 8,12 FR 2014FR06RDRP002 6561044,21 0,00 6561044,21 0,00 6561044,21 6561044,19 0,02 FR 2014FR06RDRP003 5760322,88 0,00 5760322,88 0,00 5760322,88 5760322,88 0,00 FR 2014FR06RDRP004 37876388,14 0,00 37876388,14 0,00 37876388,14 37876380,02 8,12 FR 2014FR06RDRP006 4879050,25 0,00 4879050,25 0,00 4879050,25 4879050,25 0,00 FR 2014FR06RDRP011 7620346,22 0,00 7620346,22 0,00 7620346,22 7620346,23 – 0,01 FR 2014FR06RDRP021 22926000,33 0,00 22926000,33 0,00 22926000,33 22926000,32 0,01 FR 2014FR06RDRP022 8204484,56 0,00 8204484,56 0,00 8204484,56 8204484,58 – 0,02 FR 2014FR06RDRP023 8862307,25 0,00 8862307,25 0,00 8862307,25 8862307,25 0,00 FR 2014FR06RDRP024 48604047,72 0,00 48604047,72 0,00 48604047,72 48604047,72 0,00 FR 2014FR06RDRP025 44564654,55 0,00 44564654,55 0,00 44564654,55 44564654,56 – 0,01 FR 2014FR06RDRP026 79594052,61 0,00 79594052,61 0,00 79594052,61 79594052,60 0,01 FR 2014FR06RDRP031 12002300,22 0,00 12002300,22 0,00 12002300,22 12002300,22 0,00 FR 2014FR06RDRP041 41062964,63 0,00 41062964,63 0,00 41062964,63 41062964,64 – 0,01 FR 2014FR06RDRP042 12973287,27 0,00 12973287,27 0,00 12973287,27 12973287,25 0,02 FR 2014FR06RDRP043 60350115,32 0,00 60350115,32 0,00 60350115,32 60350115,31 0,01 FR 2014FR06RDRP052 65791635,41 0,00 65791635,41 0,00 65791635,41 65791635,39 0,02 FR 2014FR06RDRP053 59541153,53 0,00 59541153,53 0,00 59541153,53 59541153,54 – 0,01 FR 2014FR06RDRP054 60363799,95 0,00 60363799,95 0,00 60363799,95 60363799,96 – 0,01 FR 2014FR06RDRP072 84473332,28 0,00 84473332,28 0,00 84473332,28 84473332,28 0,00 FR 2014FR06RDRP073 213889042,17 0,00 213889042,17 0,00 213889042,17 213889042,15 0,02 FR 2014FR06RDRP074 88417755,10 0,00 88417755,10 0,00 88417755,10 88417755,09 0,01 FR 2014FR06RDRP082 150503849,61 0,00 150503849,61 0,00 150503849,61 150503849,60 0,01 FR 2014FR06RDRP083 174012973,41 0,00 174012973,41 0,00 174012973,41 174012973,41 0,00 FR 2014FR06RDRP091 89559508,54 0,00 89559508,54 0,00 89559508,54 89559508,48 0,06 FR 2014FR06RDRP093 78272207,24 0,00 78272207,24 0,00 78272207,24 78272207,23 0,01 EL 2014GR06RDNP001 579944680,26 0,00 579944680,26 0,00 579944680,26 579944679,97 0,29 HR 2014HR06RDNP001 206317522,64 0,00 206317522,64 0,00 206317522,64 206367510,78 – 49988,14 HU 2014HU06RDNP001 385929543,71 0,00 385929543,71 0,00 385929543,71 385929564,57 – 20,86 IE 2014IE06RDNP001 318665239,75 0,00 318665239,75 0,00 318665239,75 318693515,27 – 28275,52 IT 2014IT06RDNP001 112491724,71 0,00 112491724,71 0,00 112491724,71 112491671,79 52,92 IT 2014IT06RDRN001 0,00 0,00 0,00 0,00 0,00 0,00 0,00 IT 2014IT06RDRP001 10085080,90 0,00 10085080,90 0,00 10085080,90 10086920,19 – 1839,29 IT 2014IT06RDRP002 31172695,15 0,00 31172695,15 0,00 31172695,15 31173334,82 – 639,67 IT 2014IT06RDRP003 55799478,01 0,00 55799478,01 0,00 55799478,01 55716038,08 83439,93 IT 2014IT06RDRP004 14395930,94 0,00 14395930,94 0,00 14395930,94 14395931,16 – 0,22 IT 2014IT06RDRP005 37431739,83 0,00 37431739,83 0,00 37431739,83 37432438,25 – 698,42 IT 2014IT06RDRP006 7876005,89 0,00 7876005,89 0,00 7876005,89 7876005,97 – 0,08 IT 2014IT06RDRP007 41819104,69 0,00 41819104,69 0,00 41819104,69 41823648,02 – 4543,33 IT 2014IT06RDRP008 16380168,96 0,00 16380168,96 0,00 16380168,96 16380168,83 0,13 IT 2014IT06RDRP009 63175360,10 0,00 63175360,10 0,00 63175360,10 63175359,91 0,19 IT 2014IT06RDRP010 39645804,71 0,00 39645804,71 0,00 39645804,71 39645804,22 0,49 IT 2014IT06RDRP011 16604563,71 0,00 16604563,71 0,00 16604563,71 16604563,76 – 0,05 IT 2014IT06RDRP012 35345143,27 0,00 35345143,27 0,00 35345143,27 35354956,27 – 9813,00 IT 2014IT06RDRP013 9687512,97 0,00 9687512,97 0,00 9687512,97 9687512,88 0,09 IT 2014IT06RDRP014 63566185,57 0,00 63566185,57 0,00 63566185,57 63566205,10 – 19,53 IT 2014IT06RDRP015 14815565,50 0,00 14815565,50 0,00 14815565,50 14815565,50 0,00 IT 2014IT06RDRP016 64784415,43 0,00 64784415,43 0,00 64784415,43 64785375,84 – 960,41 IT 2014IT06RDRP017 29206933,27 0,00 29206933,27 0,00 29206933,27 29206933,08 0,19 IT 2014IT06RDRP018 91232709,95 0,00 91232709,95 0,00 91232709,95 91232707,48 2,47 IT 2014IT06RDRP019 127792613,65 0,00 127792613,65 0,00 127792613,65 127792612,64 1,01 IT 2014IT06RDRP020 61337381,19 0,00 61337381,19 0,00 61337381,19 61420145,93 – 82764,74 IT 2014IT06RDRP021 101184836,76 0,00 101184836,76 0,00 101184836,76 101185876,24 – 1039,48 LT 2014LT06RDNP001 217968916,81 0,00 217968916,81 0,00 217968916,81 217968915,16 1,65 LU 2014LU06RDNP001 14421021,16 0,00 14421021,16 0,00 14421021,16 14423917,80 – 2896,64 LV 2014LV06RDNP001 192664100,71 0,00 192664100,71 0,00 192664100,71 192664100,71 0,00 MT 2014MT06RDNP001 9391258,52 0,00 9391258,52 0,00 9391258,52 9391233,59 24,93 NL 2014NL06RDNP001 78454999,06 0,00 78454999,06 0,00 78454999,06 78872015,79 – 417016,73 PL 2014PL06RDNP001 944566130,00 0,00 944566130,00 0,00 944566130,00 944571175,78 – 5045,78 PT 2014PT06RDRP001 42549866,78 0,00 42549866,78 0,00 42549866,78 42549858,14 8,64 PT 2014PT06RDRP002 440013783,91 0,00 440013783,91 0,00 440013783,91 440007910,96 5872,95 PT 2014PT06RDRP003 20033947,26 0,00 20033947,26 0,00 20033947,26 20033941,68 5,58 RO 2014RO06RDNP001 1151317715,84 – 5183398,75 1146134317,09 0,00 1146134317,09 1146256355,04 – 122037,95 SE 2014SE06RDNP001 195643074,19 0,00 195643074,19 0,00 195643074,19 195664681,71 – 21607,52 SI 2014SI06RDNP001 111078221,00 0,00 111078221,00 0,00 111078221,00 111078257,04 – 36,04 SK 2014SK06RDNP001 200198632,37 0,00 200198632,37 0,00 200198632,37 200196935,13 1697,24

ANNEX II CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS

FINANCIAL YEAR 2018 – EAFRD List of the Paying Agencies and programmes for which the accounts are disjoined and are subject of a later clearance decision

Member State Paying Agency Programme ES Departamento de Desarrollo Rural, Medio Ambiente y Administración Local del Gobierno de Navarra 2014ES06RDRP014 FR Office du Développement Agricole et Rural de Corse 2014FR06RDRP094

ANNEX III CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS

FINANCIAL YEAR 2018 - EAFRD Corrections according to Article 54(2) of Regulation (EU) 1306/2013

Corrections Related to the 2014-2020 Programming Period Corrections Related to the 2007-2013 Programming Period Member State Currency In National currency In Euro In National currency In Euro AT EUR — — — — BE EUR — — — 651,26 BG BGN — — 443050,55 — CY EUR — — — — CZ CZK — — 838197,75 — DE EUR — — — 287200,70 DK DKK — — 721265,67 — EE EUR — — — 148651,02 ES EUR — — — 992954,85 FI EUR — — — 34956,43 FR EUR — 728,90 — 1877775,76 EL EUR — — — 480848,59 HR HRK — — — — HU HUF — — 582882245,00 — IE EUR — 364,95 — 409240,92 IT EUR — — — 422224,89 LT EUR — — — 56868,65 LU EUR — — — — LV EUR — — — 34361,54 MT EUR — — — 14557,28 NL EUR — — — 6180,20 PL PLN — — 1961962,42 — PT EUR — — — 1226109,23 RO RON — — 664129,21 — SE SEK — — 151557,03 — SI EUR — — — 25660,59 SK EUR — — — 309851,55

Versions

  1. 2019-05-22