Commission Implementing Decision (EU) 2020/201 of 12 February 2020 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(2020) 541) (Only the Czech, Danish, French, German, Greek, Hungarian, Italian, Polish, Portuguese, Spanish and Swedish texts are authentic)
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Address https://gelex.eu/eli/EU/decision/2020/201@2020-02-12/en
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 52 thereof,
After consulting the Committee on the Agricultural Funds,
Whereas:
(1) In accordance with Article 52 of Regulation (EU) No 1306/2013 the Commission is to carry out the necessary verifications, communicate to the Member States the results of those verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them.
(2) The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission.
(3) In accordance with Regulation (EU) No 1306/2013, only agricultural expenditure which has been incurred in a way that has not infringed Union law may be financed.
(4) In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGF and the EAFRD.
(5) The amounts that are not recognised as being chargeable to the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than twenty-four months before the Commission’s written notification of the results of the verifications to the Member States.
(6) The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation.
(7) As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject.
(8) This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 30 November 2019,
HAS ADOPTED THIS DECISION:
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 Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, Hungary, the Republic of Austria, the Republic of Poland, the Portuguese Republic and the Kingdom of Sweden.
Done at Brussels, 12 February 2020. For the Commission Janusz Wojciechowski Member of the Commission
ANNEX
ANNEX
Decision: 62 Budget Item: 0 5 0 2 0 8 1 1
Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact PL Fruit and Vegetables - Pre-recognised Producer Groups 2017 Lifting of suspension of monthly payments made to Poland (EAGF) - Commission Decision C(2016)2050 of 7 April 2016 and Commission Decision C(2017)2104 of 4 April 2017 - Period from 16 October 2016 to 15 October 2017 ONE OFF EUR 0,00 - 3007191,14 3007191,14 Fruit and Vegetables - Pre-recognised Producer Groups 2016 Lifting of suspension of monthly payments made to Poland (EAGF) - Commission Decision C(2016)2050 of 7 April 2016 - Period from 1 March 2016 to 15 October 2016 ONE OFF EUR 0,00 - 9356312,09 9356312,09 Total PL: EUR 0,00 - 12363503,23 12363503,23 Currency Amount Deductions Financial Impact EUR 0,00 - 12363503,23 12363503,23
Budget Item: 0 5 0 3 0 1 0 7
Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact FR Decoupled Direct Aids 2016 Lifting of suspension of monthly payments made to France (EAGF) - Commission Decision C(2016)4287 du 12 juillet 2016 ONE OFF EUR 0,00 - 10499112,70 10499112,70 Total FR: EUR 0,00 - 10499112,70 10499112,70 Currency Amount Deductions Financial Impact EUR 0,00 - 10499112,70 10499112,70
Budget Item: 0 5 0 3 0 1 1 0
Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact FR Decoupled Direct Aids 2016 Lifting of suspension of monthly payments made to France (EAGF) - Commission Decision C(2016)4287 du 12 juillet 2016 ONE OFF EUR 0,00 - 101753593,01 101753593,01 Total FR: EUR 0,00 - 101753593,01 101753593,01 Currency Amount Deductions Financial Impact EUR 0,00 - 101753593,01 101753593,01
Budget Item: 0 5 0 3 0 1 1 1
Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact FR Decoupled Direct Aids 2016 Lifting of suspension of monthly payments made to France (EAGF) - Commission Decision C(2016)4287 du 12 juillet 2016 ONE OFF EUR 0,00 - 61833996,81 61833996,81 Total FR: EUR 0,00 - 61833996,81 61833996,81 Currency Amount Deductions Financial Impact EUR 0,00 - 61833996,81 61833996,81
Budget Item: 0 5 0 3 0 1 1 3
Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact FR Decoupled Direct Aids 2016 Lifting of suspension of monthly payments made to France (EAGF) - Commission Decision C(2016)4287 du 12 juillet 2016 ONE OFF EUR 0,00 - 1316652,56 1316652,56 Total FR: EUR 0,00 - 1316652,56 1316652,56 Currency Amount Deductions Financial Impact EUR 0,00 - 1316652,56 1316652,56
Budget Item: 6 7 0 1
Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact AT Clearance of Accounts - Financial Clearance 2018 Errors in EAGF and EAFRD population ONE OFF EUR - 411336,74 0,00 - 411336,74 Total AT: EUR - 411336,74 0,00 - 411336,74 CZ Fruit and Vegetables - Operational programmes incl withdrawals 2016 one off correction to unduly recognized POs FY 2016 ONE OFF EUR - 1336232,52 0,00 - 1336232,52 Fruit and Vegetables - Operational programmes incl withdrawals 2017 one off to unduly recognized POs FY 2017 ONE OFF EUR - 1566325,02 0,00 - 1566325,02 Fruit and Vegetables - Operational programmes incl withdrawals 2018 one off to unduly recognized POs FY 2018 ONE OFF EUR - 34770,46 0,00 - 34770,46 Total CZ: EUR - 2937328,00 0,00 - 2937328,00 DE Fruit and Vegetables - Operational programmes incl withdrawals 2015 Deficiencies in the control of the Value of Marketed Production OP 2014 FLAT RATE 5,00% EUR - 100404,77 0,00 - 100404,77 Fruit and Vegetables - Operational programmes incl withdrawals 2016 Deficiencies in the control of the Value of Marketed Production OP 2015 FLAT RATE 5,00% EUR - 85635,62 0,00 - 85635,62 Fruit and Vegetables - Operational programmes incl withdrawals 2017 Deficiencies in the control of the Value of Marketed Production OP 2016 FLAT RATE 5,00% EUR - 76662,25 0,00 - 76662,25 Total DE: EUR - 262702,64 0,00 - 262702,64 DK Certification 2017 Nominal amount of errors found during the substantive testing of EAGF ONE OFF EUR - 10129,49 0,00 - 10129,49 Total DK: EUR - 10129,49 0,00 - 10129,49 ES Cross-compliance 2016 CY 2015 FLAT RATE 5,00% EUR - 169794,89 - 13977,99 - 155816,90 Cross-compliance 2017 CY 2015 FLAT RATE 5,00% EUR - 957,97 0,00 - 957,97 Cross-compliance 2018 CY 2015 FLAT RATE 5,00% EUR - 250,07 0,00 - 250,07 Cross-compliance 2017 CY 2016 FLAT RATE 5,00% EUR - 269132,59 - 18054,67 - 251077,92 Cross-compliance 2018 CY 2016 FLAT RATE 5,00% EUR - 95,10 0,00 - 95,10 Cross-compliance 2018 CY 2017 FLAT RATE 5,00% EUR - 299854,12 0,00 - 299854,12 Total ES: EUR - 740084,74 - 32032,66 -708052,08 FR Certification 2017 Errors linked to recoveries - FY2017 ONE OFF EUR - 63689,58 0,00 - 63689,58 Decoupled Direct Aids 2016 Weaknesses OTSC - affecting greening. In relation to the suspension of monthly payments (Commission Decision C(2016) 4287 of 12 July 2016) ONE OFF EUR - 729462,41 - 693,01 - 728769,40 Voluntary Coupled Support Area Based 2016 Weaknesses OTSC - VCS - Area based ONE OFF EUR - 237100,13 - 225,25 - 236874,88 Decoupled Direct Aids 2016 Weakness in SIPA-RPG. In relation to the suspension of monthly payments (Commission Decision C(2016) 4287 of 12 July 2016) ONE OFF EUR - 39267880,66 - 35071,94 - 39232808,72 Total FR: EUR - 40298132,78 - 35990,20 - 40262142,58 PL Fruit and Vegetables - Pre-recognised Producer Groups 2016 FY 2016 Deficiencies in the control system of aid to Producer Groups in the Fruit and vegetables sector. In relation to the suspension of monthly payments (Commission Decision C(2016) 2050 of 7 April 2016) FLAT RATE 15,00% EUR - 9176945,14 0,00 - 9176945,14 Fruit and Vegetables - Pre-recognised Producer Groups 2017 FY 2017 Deficiencies in the control system of aid to Producer Groups in the Fruit and vegetables sector. In relation to the suspension of monthly payments (Commission Decisions C(2016) 2050 of 7 April 2016 and C(2017) 2104 of 4 April 2017) FLAT RATE 10,00% EUR - 1202876,46 - 67115,12 - 1135761,34 Clearance of Accounts - Financial Clearance 2016 Reduction in payments - payment deadlines - R.1306/13, Art.40; R.907/14, Art.5 - 2016 ONE OFF EUR - 361842,05 0,00 - 361842,05 Total PL: EUR - 10741663,65 - 67115,12 - 10674548,53 PT Entitlements 2016 2.1 Active farmer provision_CY2015 ONE OFF EUR - 10209,04 - 195,19 - 10013,85 Decoupled Direct Aids 2016 2.1 Active farmer provision_impact greening_CY2015 ONE OFF EUR - 6274,86 - 65,71 - 6209,15 Other Direct Aid - Article 68-72 of Reg.73/2009 2015 2.2 Performance of OTSC's in the number required_CY2014 FLAT RATE 3,00% EUR - 147181,68 - 936,58 - 146245,10 Other Direct Aid - Bovines 2015 2.3 Non-application of sanction in case of late notification_CY2014 ONE OFF EUR - 69563,00 - 347,82 - 69215,18 Voluntary Coupled Support 2016 2.3 Non-application of sanction in case of late notification_CY2015 ONE OFF EUR - 466412,00 - 2332,06 - 464079,94 Voluntary Coupled Support 2017 2.3 Non-application of sanction in case of late notification_CY2016 (M1) ONE OFF EUR - 487776,00 0,00 - 487776,00 Voluntary Coupled Support 2017 2.3 Non-application of sanction in case of late notification_CY2016 (M3) ONE OFF EUR - 102997,00 0,00 - 102997,00 Entitlements 2016 2.4.1 Correct allocation to young farmers and farmers commencing their agricultural activity_CY2015 ONE OFF EUR - 463133,49 - 8854,97 - 454278,52 Decoupled Direct Aids 2016 2.4.1 Correct allocation to young farmers and farmers commencing their agricultural activity_Greening impact_CY2015 ONE OFF EUR - 285323,92 - 2987,92 - 282336,00 Entitlements 2016 2.4.2 Correct allocation to farmers to prevent land from being abandoned_BPS_CY2015 ONE OFF EUR - 84178,23 - 1609,46 - 82568,77 Entitlements 2017 2.4.2 Correct allocation to farmers to prevent land from being abandoned_BPS_CY2016 ONE OFF EUR - 91716,92 0,00 - 91716,92 Decoupled Direct Aids 2016 2.4.2 Correct allocation to farmers to prevent land from being abandoned_Greening CY2015 ONE OFF EUR - 53777,14 - 563,16 - 53213,98 Decoupled Direct Aids 2017 2.4.2 Correct allocation to farmers to prevent land from being abandoned_Greening CY2016 ONE OFF EUR - 58591,73 0,00 - 58591,73 Decoupled Direct Aids 2016 2.4.2 Correct allocation to farmers to prevent land from being abandoned_SFS_CY2015 ONE OFF EUR - 127201,18 0,00 - 127201,18 Decoupled Direct Aids 2017 2.4.2 Correct allocation to farmers to prevent land from being abandoned_SFS_CY2016 ONE OFF EUR - 98325,00 0,00 - 98325,00 Total PT: EUR - 2552661,19 - 17892,87 - 2534768,32 SE Cross- compliance 2016 Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2015 FLAT RATE 10,00% EUR - 6612878,79 0,00 - 6612878,79 Cross-compliance 2017 Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2015 FLAT RATE 10,00% EUR - 27446,29 0,00 - 27446,29 Cross-compliance 2018 Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2015 FLAT RATE 10,00% EUR - 5821,85 0,00 - 5821,85 Cross-compliance 2017 Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2016 FLAT RATE 10,00% EUR - 6751087,48 0,00 - 6751087,48 Cross-compliance 2018 Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2016 FLAT RATE 10,00% EUR - 104438,34 0,00 - 104438,34 Cross-compliance 2018 Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2017 FLAT RATE 10,00% EUR - 6668962,54 0,00 - 6668962,54 Decoupled Direct Aids 2012 Weakness in the RA - RS 2011 ONE OFF EUR - 992723,60 - 1330,29 - 991393,31 Decoupled Direct Aids 2013 Weakness in the RA - RS 2012 ONE OFF EUR - 2189695,95 0,00 - 2189695,95 Decoupled Direct Aids 2014 Weakness in the RA - RS 2013 ONE OFF EUR - 1705908,80 0,00 - 1705908,80 Total SE: EUR - 25058963,64 - 1330,29 - 25057633,35 Currency Amount Deductions Financial Impact EUR - 83013002,87 - 154361,14 - 82858641,73
Budget Item: 6 7 1 1
Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact AT Clearance of Accounts - Financial Clearance 2018 Errors in EAGF and EAFRD population ONE OFF EUR - 128,52 0,00 - 128,52 Total AT: EUR - 128,52 0,00 - 128,52 DE Rural Development EAFRD Risk management 2016 deficiency in key control - eligibility of expenditure ONE OFF EUR - 600000,00 0,00 - 600000,00 Rural Development EAFRD Risk management 2017 deficiency in key control - eligibility of expenditure ONE OFF EUR - 500000,00 0,00 - 500000,00 Clearance of Accounts - Financial Clearance 2018 Random errors in EAFRD non-IACS population ONE OFF EUR - 81017,97 0,00 - 81017,97 Total DE: EUR - 1181017,97 0,00 - 1181017,97 DK Certification 2017 Difference between MLE calculated by Danish authorities on 15/02 report and MLE calculated by DGAGRI ONE OFF EUR - 19987,77 0,00 - 19987,77 Certification 2017 Extrapolated error from reasonableness of costs additional testing ONE OFF EUR - 116031,99 0,00 - 116031,99 Rural Development EAFRD Knowledge and innovation 2016 RD1/2018/802/DK: adequate controls on payment claims from 14/6/2016 - 15/10/2016 FLAT RATE 5,00% EUR - 54991,30 0,00 - 54991,30 Rural Development EAFRD Knowledge and innovation 2017 RD1/2018/802/DK: adequate controls on payment claims FY2017-FY2018 FLAT RATE 5,00% EUR - 396460,44 0,00 - 396460,44 Rural Development EAFRD Knowledge and innovation 2018 RD1/2018/802/DK: adequate controls on payment claims FY2017-FY2018 FLAT RATE 5,00% EUR - 35194,32 0,00 - 35194,32 Certification 2017 Underpayments ONE OFF EUR - 21504,51 0,00 - 21504,51 Total DK: EUR - 644170,33 0,00 - 644170,33 ES Rural Development EAFRD forestry measures 2016 Absence of appropriate checks on double financing (Measure 8) – claim years 2015, 2016 and 2017 ONE OFF EUR - 126309,76 - 1,98 - 126307,78 Rural Development EAFRD forestry measures 2017 Absence of appropriate checks on double financing (Measure 8) – claim years 2015, 2016 and 2017 ONE OFF EUR - 129306,83 0,00 - 129306,83 Rural Development EAFRD forestry measures 2018 Absence of appropriate checks on double financing (Measure 8) – claim years 2015, 2016 and 2017 ONE OFF EUR - 108473,76 0,00 - 108473,76 Rural Development EAFRD Measures with flat-rate support 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES01 (Andalucia) - Flat rate ONE OFF EUR - 11325,94 0,00 - 11325,94 Rural Development EAFRD forestry measures 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES01 (Andalucia) - Forestry ONE OFF EUR - 2213124,99 0,00 - 2213124,99 Rural Development EAFRD investment - private beneficiaries 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES01 (Andalucia) - Private ONE OFF EUR - 8836252,87 0,00 - 8836252,87 Rural Development EAFRD investment - public beneficiaries 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES01 (Andalucia) - Public ONE OFF EUR - 1392363,55 0,00 - 1392363,55 Rural Development EAFRD forestry measures 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES02 (Aragon) - Forestry ONE OFF EUR - 4817,72 0,00 - 4817,72 Rural Development EAFRD forestry measures 2017 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES02 (Aragon) - Forestry ONE OFF EUR - 3840,31 0,00 - 3840,31 Rural Development EAFRD investment - private beneficiaries 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES02 (Aragon) - Private ONE OFF EUR - 10149,21 0,00 - 10149,21 Rural Development EAFRD investment - private beneficiaries 2017 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES02 (Aragon) - Private ONE OFF EUR - 16101,35 0,00 - 16101,35 Rural Development EAFRD Risk management 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES02 (Aragon) - Risk management ONE OFF EUR - 61836,72 0,00 - 61836,72 Rural Development EAFRD forestry measures 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES03 (Asturias) - Forestry ONE OFF EUR - 13764,12 0,00 - 13764,12 Rural Development EAFRD forestry measures 2017 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES03 (Asturias) - Forestry ONE OFF EUR - 31023,61 0,00 - 31023,61 Rural Development EAFRD investment - private beneficiaries 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES03 (Asturias) - Private ONE OFF EUR - 1394,87 0,00 - 1394,87 Rural Development EAFRD investment - private beneficiaries 2017 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES03 (Asturias) - Private ONE OFF EUR - 240,90 0,00 - 240,90 Rural Development EAFRD forestry measures 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES05 (Canarias) - Forestry ONE OFF EUR - 111840,20 0,00 - 111840,20 Rural Development EAFRD investment - private beneficiaries 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES05 (Canarias) - Private ONE OFF EUR - 102836,23 0,00 - 102836,23 Rural Development EAFRD investment - public beneficiaries 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES05 (Canarias) - Public ONE OFF EUR - 68847,23 0,00 - 68847,23 Rural Development EAFRD investment - public beneficiaries 2017 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES05 (Canarias) - Public ONE OFF EUR - 5062,14 0,00 - 5062,14 Rural Development EAFRD forestry measures 2017 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES06 (Cantabria) - Forestry ONE OFF EUR - 11758,61 0,00 - 11758,61 Rural Development EAFRD investment - public beneficiaries 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES06 (Cantabria) - Public ONE OFF EUR - 210,72 0,00 - 210,72 Rural Development EAFRD investment - private beneficiaries 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES07 (Castilla La Mancha) - Private ONE OFF EUR - 10211,08 0,00 - 10211,08 Rural Development EAFRD investment - public beneficiaries 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES07 (Castilla La Mancha) - Public ONE OFF EUR - 965059,79 0,00 - 965059,79 Rural Development EAFRD investment - public beneficiaries 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES08 (Castilla y León) ONE OFF EUR - 9893,19 0,00 - 9893,19 Rural Development EAFRD investment - private beneficiaries 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES08 (Castilla y León) - Private ONE OFF EUR - 323577,68 - 38,46 - 323539,22 Rural Development EAFRD investment - public beneficiaries 2017 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES14 (Navarra) ONE OFF EUR - 80,60 0,00 - 80,60 Rural Development EAFRD investment - private beneficiaries 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES14 (Navarra) - Private ONE OFF EUR - 9354,11 0,00 - 9354,11 Rural Development EAFRD investment - private beneficiaries 2017 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES14 (Navarra) - Private ONE OFF EUR - 34956,17 0,00 - 34956,17 Rural Development EAFRD investment - public beneficiaries 2017 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES16 (Rioja) ONE OFF EUR - 495,23 0,00 - 495,23 Rural Development EAFRD forestry measures 2017 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES16 (Rioja) - Forestry ONE OFF EUR - 1866,91 0,00 - 1866,91 Rural Development EAFRD forestry measures 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs in ES17 (Valencia) - Forestry ONE OFF EUR - 9038,24 0,00 - 9038,24 Rural Development EAFRD Knowledge and innovation 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES01 (Andalucia) - Knowldege and Innovation ONE OFF EUR - 7356,71 0,00 - 7356,71 Rural Development EAFRD forestry measures 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES07 (Castilla-La Mancha) - Forestry ONE OFF EUR - 1360319,51 0,00 - 1360319,51 Rural Development EAFRD forestry measures 2017 Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES07 (Castilla-La Mancha) - Forestry ONE OFF EUR - 914156,35 0,00 - 914156,35 Rural Development EAFRD forestry measures 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES10 (Extremadura) - Forestry ONE OFF EUR - 125720,27 0,00 - 125720,27 Rural Development EAFRD investment - private beneficiaries 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES10 (Extremadura) - Private ONE OFF EUR - 533410,31 0,00 - 533410,31 Rural Development EAFRD investment - private beneficiaries 2017 Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES10 (Extremadura) - Private ONE OFF EUR - 21359,46 0,00 - 21359,46 Rural Development EAFRD forestry measures 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES11 (Galicia) - Forestry ONE OFF EUR - 50628,33 0,00 - 50628,33 Rural Development EAFRD forestry measures 2017 Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES11 (Galicia) - Forestry ONE OFF EUR - 20607,65 0,00 - 20607,65 Rural Development EAFRD investment - private beneficiaries 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES11 (Galicia) - Private ONE OFF EUR - 63782,15 0,00 - 63782,15 Rural Development EAFRD investment - private beneficiaries 2017 Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES11 (Galicia) - Private ONE OFF EUR - 373034,97 0,00 - 373034,97 Rural Development EAFRD forestry measures 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES13 (Murcia) - Forestry ONE OFF EUR - 76520,85 0,00 - 76520,85 Rural Development EAFRD investment - private beneficiaries 2016 Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES13 (Murcia) - Private ONE OFF EUR - 209311,13 0,00 - 209311,13 Cross-compliance 2018 CY 2017 FLAT RATE 5,00% EUR - 5227,07 0,00 - 5227,07 Rural Development EAFRD forestry measures 2016 Inappropriate evaluation of the reasonableness of costs using a comparison of different offers (Measure 227) - FY2016 FLAT RATE 5,00% EUR - 8006,64 - 975,50 - 7031,14 Rural Development EAFRD measures subject to IACS 2016 Incorrect timing of the on-the-spot checks (Measures 10.1.4 and 10.1.6) - claim year 2015 / FY 2016 FLAT RATE 2,00% EUR - 2486,63 0,00 - 2486,63 Rural Development EAFRD measures subject to IACS 2017 Incorrect timing of the on-the-spot checks (Measures 10.1.4 and 10.1.6) - claim year 2015 / FY2017 FLAT RATE 2,00% EUR - 2561,40 0,00 - 2561,40 Rural Development EAFRD measures subject to IACS 2018 Incorrect timing of the on-the-spot checks (Measures 10.1.4 and 10.1.6) - claim year 2015 /FY2018 FLAT RATE 2,00% EUR - 2484,34 0,00 - 2484,34 Rural Development EAFRD measures subject to IACS 2017 No livestock headcount or assessment during the on-the-spot checks (Measure 13) - CY 2016 / FY2017 ESTIMATED BY PERCENTAGE 1,46% EUR - 97169,24 0,00 - 97169,24 Rural Development EAFRD measures subject to IACS 2016 No livestock headcount or assessment during the on-the-spot checks (Measures 211, 212 and 13) - CY 2015 / FY2016 ESTIMATED BY PERCENTAGE 1,46% EUR - 100060,20 0,00 - 100060,20 Total ES: EUR - 18599617,85 - 1015,94 - 18598601,91 FR Certification 2017 Errors linked to expenditure - FY2017 ONE OFF EUR - 22802,68 0,00 - 22802,68 Rural Development EAFRD measures subject to IACS 2017 Known financial error - IACS population - FY2017 ONE OFF EUR - 1517,58 0,00 - 1517,58 Rural Development EAFRD measures subject to IACS 2017 Most likely error - IACS population - FY2017 ESTIMATED BY AMOUNT EUR - 272351,78 0,00 - 272351,78 Certification 2017 Most likely error - non-IACS population - FY2017 ESTIMATED BY AMOUNT EUR - 254050,04 0,00 - 254050,04 Total FR: EUR - 550722,08 0,00 - 550722,08 GR Rural Development EAFRD Investment - private beneficiaries 2014 Appropriate evaluation of the reasonableness of costs using a suitable evaluation system FLAT RATE 5,00% EUR - 11576,75 - 11576,75 0,00 Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2012 Appropriate evaluation of the reasonableness of costs using a suitable evaluation system FLAT RATE 5,00% EUR - 18169,56 - 18169,56 0,00 Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2013 Appropriate evaluation of the reasonableness of costs using a suitable evaluation system FLAT RATE 5,00% EUR - 12381,57 - 12381,57 0,00 Rural Development EAFRD investment - private beneficiaries 2016 Key control "Appropriate evaluation of the reasonableness of costs using a suitable evaluation system, such as reference costs, a comparison of different offers, or an evaluations committee FLAT RATE 5,00% EUR - 1086763,06 0,00 - 1086763,06 Rural Development EAFRD investment - private beneficiaries 2017 Key control "Appropriate evaluation of the reasonableness of costs using a suitable evaluation system, such as reference costs, a comparison of different offers, or an evaluations committee FLAT RATE 5,00% EUR - 554918,10 0,00 - 554918,10 Rural Development EAFRD investment - private beneficiaries 2016 Key control appropriate procedures for the selection and appraisal of projects or applications FLAT RATE 5,00% EUR - 123337,10 0,00 - 123337,10 Rural Development EAFRD investment - private beneficiaries 2017 Key control appropriate procedures for the selection and appraisal of projects or applications FLAT RATE 5,00% EUR - 993611,51 0,00 - 993611,51 Rural Development EAFRD investment - private beneficiaries 2018 Key control appropriate procedures for the selection and appraisal of projects or applications FLAT RATE 10,00% EUR - 672537,33 0,00 - 672537,33 Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2011 Key control appropriate procedures for the selection and appraisal of projects or applications FLAT RATE 10,00% EUR - 13840,39 - 6920,19 - 6920,20 Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2012 Key control appropriate procedures for the selection and appraisal of projects or applications FLAT RATE 10,00% EUR - 18158,25 - 18158,25 0,00 Rural Development EAFRD investment - public beneficiaries 2016 Key control appropriate procedures for the selection and appraisal of projects or applications FLAT RATE 5,00% EUR - 679818,83 0,00 - 679818,83 Rural Development EAFRD investment - private beneficiaries 2016 Key control appropriate procedures for the selection and appraisal of projects or applications FLAT RATE 10,00% EUR - 2287432,29 0,00 - 2287432,29 Rural Development EAFRD investment - public beneficiaries 2017 Key control appropriate procedures for the selection and appraisal of projects or applications FLAT RATE 5,00% EUR - 521536,28 0,00 - 521536,28 Rural Development EAFRD investment - private beneficiaries 2017 Key control appropriate procedures for the selection and appraisal of projects or applications FLAT RATE 10,00% EUR - 2409223,60 0,00 - 2409223,60 Rural Development EAFRD investment - public beneficiaries 2018 Key control appropriate procedures for the selection and appraisal of projects or applications FLAT RATE 5,00% EUR - 95746,91 0,00 - 95746,91 Rural Development EAFRD investment - private beneficiaries 2018 Key control appropriate procedures for the selection and appraisal of projects or applications and key control Appropriate evaluation of the reasonableness of costs using a suitable evaluation system FLAT RATE 5,00% EUR - 158557,32 0,00 - 158557,32 Total GR: EUR - 9657608,85 - 67206,32 - 9590402,53 HU Rural Development EAFRD Leader 2015 absence of appropriate procedures for the selection and appraisal of projects or applications Leader M 411, 412 and 413 and M 19 transitional arrangements FLAT RATE 5,00% EUR - 76289,54 0,00 - 76289,54 Rural Development EAFRD Leader 2016 absence of appropriate procedures for the selection and appraisal of projects or applications Leader M 411, 412 and 413 and M 19 transitional arrangements FLAT RATE 5,00% EUR - 378156,47 0,00 - 378156,47 Rural Development EAFRD Leader 2017 absence of appropriate procedures for the selection and appraisal of projects or applications Leader M 411, 412 and 413 and M 19 transitional arrangements FLAT RATE 5,00% EUR - 529,03 0,00 - 529,03 Rural Development EAFRD Measures with flat-rate support 2016 Appropriate checks to ensure that the applicant fulfil all eligibility criteria of the aid scheme FLAT RATE 5,00% EUR - 19458,44 0,00 - 19458,44 Rural Development EAFRD Measures with flat-rate support 2017 Appropriate checks to ensure that the applicant fulfil all eligibility criteria of the aid scheme FLAT RATE 5,00% EUR - 12518,38 0,00 - 12518,38 Rural Development EAFRD Measures with flat-rate support 2017 Appropriate checks to ensure that the applicant fulfil all eligibility criteria of the aid scheme and/or support measure Producer Groups ONE OFF EUR - 1372285,85 0,00 - 1372285,85 Total HU: EUR - 1859237,71 0,00 - 1859237,71 IT Rural Development EAFRD investment - private beneficiaries 2017 FY 2017-2018 - Measure 4.1 - Flat Rate 3% - Reasonableness of costs FLAT RATE 3,00% EUR - 9387,12 0,00 - 9387,12 Rural Development EAFRD investment - private beneficiaries 2018 FY 2017-2018 - Measure 4.1 - Flat Rate 3% - Reasonableness of costs FLAT RATE 3,00% EUR - 57352,08 0,00 - 57352,08 Rural Development EAFRD investment - private beneficiaries 2019 FY 2019 - Measure 4.1 - Flat Rate 3% - Reasonableness of costs FLAT RATE 3,00% EUR - 38152,27 0,00 - 38152,27 Total IT: EUR - 104891,47 0,00 - 104891,47 SE Cross-compliance 2016 Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2015 FLAT RATE 10,00% EUR - 1104587,88 0,00 - 104587,88 Cross-compliance 2017 Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2015 FLAT RATE 10,00% EUR - 82455,77 0,00 - 82455,77 Cross-compliance 2018 Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2015 FLAT RATE 10,00% EUR - 46827,61 0,00 - 46827,61 Cross-compliance 2016 Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2016 FLAT RATE 10,00% EUR - 655745,46 0,00 - 655745,46 Cross-compliance 2017 Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2016 FLAT RATE 10,00% EUR - 499167,69 0,00 - 499167,69 Cross-compliance 2018 Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2016 FLAT RATE 10,00% EUR - 92001,66 0,00 - 92001,66 Cross-compliance 2018 Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2017 FLAT RATE 10,00% EUR - 1179493,71 0,00 - 1179493,71 Total SE: EUR - 3660279,78 0,00 - 3660279,78 Currency Amount Deductions Financial Impact EUR - 36257674,56 - 68222,26 - 36189452,30