Commission Implementing Decision (EU) 2023/2494 of 15 November 2023 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2023) 7605) (Only the Bulgarian, Croatian, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Polish, Romanian, Spanish and Swedish texts are authentic)

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Contents

Preamble
1. Article 1
2. Article 2
ANNEX
ANNEX Financial Corrections EAGF Financial corrections - excluding cross-compliance
Budget Item: 6200
Budget Item: 6201

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 the 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 17 August 2023,

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 Republic of Bulgaria, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, Hungary, the Republic of Poland, Romania, the Republic of Finland and the Kingdom of Sweden.

Done at Brussels, 15 November 2023. For the Commission Janusz Wojciechowski Member of the Commission

ANNEX

Grp_item. 6200. Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided BG EU School Scheme 2018 Absence in key control - school scheme - fruit - FY 2018 -19 FLAT RATE 10,00% EUR –49956,26 0,00 –49956,26 EU School Scheme 2019 Absence in key control - school scheme - fruit - FY 2018 -19 FLAT RATE 10,00% EUR –180836,47 0,00 –180836,47 EU School Scheme 2018 Deficiencies kc school scheme - milk products FLAT RATE 5,00% EUR –25413,74 0,00 –25413,74 EU School Scheme 2019 Deficiencies kc school scheme - milk products FLAT RATE 5,00% EUR –52909,89 0,00 –52909,89 EU School Scheme 2020 Deficiencies kc school scheme - milk products FLAT RATE 5,00% EUR –55603,87 0,00 –55603,87 EU School Scheme 2020 Deficiency in key control - school scheme - fruit - FY 2020 FLAT RATE 5,00% EUR –128159,32 0,00 –128159,32 Irregularities 2022 EAGF: deficiencies in debt management ONE OFF EUR –1703118,35 0,00 –1703118,35 Wine - Restructuring and conversion of vineyards 2019 known errors in wine restructuring detected by the CB in FY 2019 ONE OFF EUR –670419,54 –27616,27 –642803,27 Total BG: EUR –2866417,44 –27616,27 –2838801,17 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided CY Clearance of Accounts - Financial Clearance 2020 Debt management + error in EAFRD ONE OFF EUR –405278,00 0,00 –405278,00 Total CY: EUR –405278,00 0,00 –405278,00 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided DE Decoupled Direct Aids 2021 1.1 EAGF CEB/2021/009/DE IACS ONE OFF EUR –483,94 0,00 –483,94 Fruit and Vegetables - Operational programmes incl withdrawals 2020 1.1 EAGF CEB/2021/009/DE Non-IACS ONE OFF EUR –235178,14 0,00 –235178,14 Wine - Restructuring and conversion of vineyards 2019 1.3 Deficiencies in key controls CEB/2021/009/DE FLAT RATE 5,00% EUR –124238,93 0,00 –124238,93 Wine - Restructuring and conversion of vineyards 2020 1.3 Deficiencies in key controls CEB/2021/009/DE FLAT RATE 5,00% EUR –114358,76 0,00 –114358,76 Wine - Restructuring and conversion of vineyards 2021 1.3 Deficiencies in key controls CEB/2021/009/DE FLAT RATE 5,00% EUR –49489,54 0,00 –49489,54 Wine - Restructuring and conversion of vineyards 2022 FY2022 FLAT RATE 5,00% EUR –4379,39 0,00 –4379,39 Total DE: EUR –528128,70 0,00 –528128,70 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided ES Promotion Measures 2022 Deficiency in key control Correct calculation of the aid including administrative reductions and penalties. Scope of correction: 1 promotion programme. FY 2022 ONE OFF EUR –53961,25 0,00 –53961,25 Promotion Measures 2020 Deficiency in key control Correct calculation of the aid including administrative reductions and penalties. Scope of correction: 5 promotion programmes. FYs 2017-2021 ONE OFF EUR –17534,84 0,00 –17534,84 Promotion Measures 2021 Deficiency in key control Correct calculation of the aid including administrative reductions and penalties. Scope of correction: 5 promotion programmes. FYs 2017-2021 ONE OFF EUR –68692,75 0,00 –68692,75 Promotion Measures 2017 Deficiency in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 14 promotion programmes. FYs 2017-2021 FLAT RATE 5,00% EUR –76842,04 0,00 –76842,04 Promotion Measures 2018 Deficiency in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 14 promotion programmes. FYs 2017-2021 FLAT RATE 5,00% EUR –378060,78 0,00 –378060,78 Promotion Measures 2019 Deficiency in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 14 promotion programmes. FYs 2017-2021 FLAT RATE 5,00% EUR –555944,51 –468,75 –555475,76 Promotion Measures 2020 Deficiency in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 14 promotion programmes. FYs 2017-2021 FLAT RATE 5,00% EUR –489680,43 0,00 –489680,43 Promotion Measures 2021 Deficiency in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 14 promotion programmes. FYs 2017-2021 FLAT RATE 5,00% EUR –168521,52 0,00 –168521,52 Promotion Measures 2022 Deficiency in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 2 promotion programmes. FY 2022 FLAT RATE 5,00% EUR –7799,32 0,00 –7799,32 Clearance of Accounts - Financial Clearance 2021 EAGF IACS - deficiency in the key control Quality of on-the spot controls ESTIMATED BY AMOUNT EUR –83207,63 0,00 –83207,63 Clearance of Accounts - Financial Clearance 2021 EAGF non IACS - most probable financial risk (PIR) ESTIMATED BY AMOUNT EUR –37294,14 0,00 –37294,14 Clearance of Accounts - Financial Clearance 2021 Finding 1.1 ONE OFF EUR –76825,82 0,00 –76825,82 Wine - Restructuring and conversion of vineyards 2020 Finding 1.2 ONE OFF EUR –46741,83 –3,87 –46737,96 Wine - Restructuring and conversion of vineyards 2021 Finding 1.2 ONE OFF EUR –71673,47 –244,86 –71428,61 Wine - Restructuring and conversion of vineyards 2022 Finding 1.2 ONE OFF EUR –25317,15 0,00 –25317,15 POSEI (2014+) 2019 Weakness on the Performance of on the spot checks of sufficient quality (population taken into account for financial correction: payments below EUR 40000) FY 2019 FLAT RATE 5,00% EUR –6337,26 0,00 –6337,26 POSEI (2014+) 2021 Weakness on the Performance of on the spot checks of sufficient quality (population taken into account for financial correction: payments below EUR 40000) FY 2021 FLAT RATE 5,00% EUR –97062,48 0,00 –97062,48 POSEI (2014+) 2022 Weakness on the Performance of on the spot checks of sufficient quality (population taken into account for financial correction: payments below EUR 40000) FY 2022 FLAT RATE 5,00% EUR –92437,67 0,00 –92437,67 POSEI (2014+) 2020 Weakness - Performance of on the spot checks of sufficient quality (Key Control) - Specific supply arrangements FY 2020 (population taken into account for financial correction: payments below EUR 40000) FLAT RATE 5,00% EUR –91359,13 0,00 –91359,13 Total ES: EUR –2445294,02 –717,48 –2444576,54 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided FI Fruit and Vegetables - Operational programmes incl withdrawals 2020 deficiency in KC administrative checks FY 2020 FLAT RATE 5,00% EUR –58627,82 0,00 –58627,82 Fruit and Vegetables - Operational programmes incl withdrawals 2021 deficiency in KC administrative checks FY 2021 FLAT RATE 5,00% EUR –61598,82 0,00 –61598,82 Fruit and Vegetables - Operational programmes incl withdrawals 2020 deficiency in KC OTSCs FY 2020 FLAT RATE 3,00% EUR –9283,54 0,00 –9283,54 Fruit and Vegetables - Operational programmes incl withdrawals 2021 deficiency in KC OTSCs FY 2021 FLAT RATE 3,00% EUR –17183,11 0,00 –17183,11 Fruit and Vegetables - Operational programmes incl withdrawals 2022 deficiency in KC OTSCs FY 2022 FLAT RATE 3,00% EUR –18275,53 0,00 –18275,53 Total FI: EUR –164968,82 0,00 –164968,82 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided FR Promotion Measures 2020 Administrative penalties ONE OFF EUR –19733,19 0,00 –19733,19 Promotion Measures 2021 Administrative penalties ONE OFF EUR –156906,40 0,00 –156906,40 Voluntary Coupled Support 2020 M11 - CY 2019 FLAT RATE 5,00% EUR –7139,04 –163,09 –6975,95 Voluntary Coupled Support 2021 M11 - CY 2020 FLAT RATE 5,00% EUR –4074,82 –105,02 –3969,80 Voluntary Coupled Support 2022 M11 - CY 2021 FLAT RATE 5,00% EUR –3236,72 0,00 –3236,72 Voluntary Coupled Support 2023 M11 - CY 2022 FLAT RATE 5,00% EUR –2383,57 0,00 –2383,57 Voluntary Coupled Support 2020 M12 - CY 2019 FLAT RATE 5,00% EUR –56999,22 –56999,22 0,00 Voluntary Coupled Support 2021 M12 - CY 2020 FLAT RATE 5,00% EUR –22140,05 –22140,05 0,00 Voluntary Coupled Support 2022 M12 - CY 2021 FLAT RATE 5,00% EUR –22673,03 0,00 –22673,03 Voluntary Coupled Support 2023 M12 - CY 2022 FLAT RATE 5,00% EUR –9363,74 0,00 –9363,74 Voluntary Coupled Support 2020 M32 - CY 2019 FLAT RATE 5,00% EUR –483787,49 –11052,19 –472735,30 Voluntary Coupled Support 2021 M32 - CY 2020 FLAT RATE 5,00% EUR –190583,85 –4911,76 –185672,09 Voluntary Coupled Support 2022 M32 - CY 2021 FLAT RATE 5,00% EUR –166820,23 0,00 –166820,23 Voluntary Coupled Support 2023 M32 - CY 2022 FLAT RATE 5,00% EUR –102051,89 0,00 –102051,89 Wine - Restructuring and conversion of vineyards 2018 Section 1.3. of the COL - Objectif d'audit n° 2 - Questions de conformité - Restructuration de vignoble - 2018 ONE OFF EUR –2949953,75 –49217,28 –2900736,47 Wine - Restructuring and conversion of vineyards 2019 Section 1.3. of the COL - Objectif d'audit n° 2 - Questions de conformité - Restructuration de vignoble - 2019 ONE OFF EUR –2499773,76 0,00 –2499773,76 Wine - Restructuring and conversion of vineyards 2020 Section 1.3. of the COL - Objectif d'audit n° 2 - Questions de conformité - Restructuration de vignoble - 2020 ONE OFF EUR –89332,15 0,00 –89332,15 Total FR: EUR –6786952,90 –144588,61 –6642364,29 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided GR Promotion Measures 2020 565 - PDO FETA (EU) & 526 - PDO FETA (USA-CANADA) Selection of implementing bodies (eligibility) FY2020 ONE OFF EUR –161677,35 0,00 –161677,35 Promotion Measures 2021 565 - PDO FETA (EU) & 526 - PDO FETA (USA-CANADA) Selection of implementing bodies (eligibility) FY2021 ONE OFF EUR –76279,36 0,00 –76279,36 Promotion Measures 2019 Follow up of enquiries INT/2015/002/GR and INT/2018/315/GR (old regime) FYs2018-2020 FLAT RATE 5,00% EUR –171471,66 0,00 –171471,66 Promotion Measures 2020 Follow up of enquiries INT/2015/002/GR and INT/2018/315/GR (old regime) FYs2018-2020 FLAT RATE 5,00% EUR –12507,77 0,00 –12507,77 Promotion Measures 2021 Weaknesses in KC4 Performance of on-the-spot-checks (OTSC) of sufficient quality FY2021 (until June 2021 included) FLAT RATE 5,00% EUR –106575,02 0,00 –106575,02 Promotion Measures 2017 Weaknesses in KC4 Performance of on-the-spot-checks (OTSC) of sufficient quality FYs2017-2020 FLAT RATE 5,00% EUR –103009,40 0,00 –103009,40 Promotion Measures 2018 Weaknesses in KC4 Performance of on-the-spot-checks (OTSC) of sufficient quality FYs2017-2020 FLAT RATE 5,00% EUR –211580,41 0,00 –211580,41 Promotion Measures 2019 Weaknesses in KC4 Performance of on-the-spot-checks (OTSC) of sufficient quality FYs2017-2020 FLAT RATE 5,00% EUR –219172,48 0,00 –219172,48 Promotion Measures 2020 Weaknesses in KC4 Performance of on-the-spot-checks (OTSC) of sufficient quality FYs2017-2020 FLAT RATE 5,00% EUR –193696,93 0,00 –193696,93 Total GR: EUR –1255970,38 0,00 –1255970,38 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided HR Clearance of Accounts - Financial Clearance 2021 Finding 1.1 ONE OFF EUR –120051,99 0,00 –120051,99 Fruit and Vegetables - Operational programmes incl withdrawals 2021 Finding 1.4 (calculated correction) ONE OFF EUR –23074,63 0,00 –23074,63 Total HR: EUR –143126,62 0,00 –143126,62 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided HU Clearance of Accounts - Financial Clearance 2020 Known error EAGF Non-IACS ONE OFF EUR –149897,00 0,00 –149897,00 Total HU: EUR –149897,00 0,00 –149897,00 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided IT Temporary and exceptional support measures 2019 Finding 1: determination of the number of animals to compensate FLAT RATE 5,00% EUR –156317,08 0,00 –156317,08 Temporary and exceptional support measures 2020 Finding 1: determination of the number of animals to compensate FLAT RATE 5,00% EUR –281699,84 0,00 –281699,84 Temporary and exceptional support measures 2020 Finding 2 - double compensation with insurances ONE OFF EUR –6131,18 0,00 –6131,18 Voluntary Coupled Support 2019 M01 CY 2018 ONE OFF EUR –668052,85 –916,20 –667136,65 Voluntary Coupled Support 2020 M01 CY 2019 ONE OFF EUR –435895,37 –368,94 –435526,43 Voluntary Coupled Support 2021 M01 CY 2020 ONE OFF EUR –257991,08 0,00 –257991,08 Voluntary Coupled Support 2022 M01, M02, M04, M05 and M20 - CY 2021 ONE OFF EUR –11408,25 0,00 –11408,25 Voluntary Coupled Support 2019 M02 CY 2018 ONE OFF EUR –65131,79 –107,55 –65024,24 Voluntary Coupled Support 2020 M02 CY 2019 ONE OFF EUR –75882,59 0,00 –75882,59 Voluntary Coupled Support 2021 M02 CY 2020 ONE OFF EUR –16835,56 0,00 –16835,56 Voluntary Coupled Support 2019 M03 CY 2018 ONE OFF EUR –4235,86 –11,86 –4224,00 Voluntary Coupled Support 2020 M03 CY 2019 ONE OFF EUR –4376,68 –4,50 –4372,18 Voluntary Coupled Support 2021 M03 CY 2020 ONE OFF EUR –34,97 0,00 –34,97 Voluntary Coupled Support 2019 M04 CY 2018 ONE OFF EUR –63919,60 –3206,70 –60712,90 Voluntary Coupled Support 2020 M04 CY 2019 ONE OFF EUR –18192,82 –657,51 –17535,31 Voluntary Coupled Support 2021 M04 CY 2020 ONE OFF EUR –10590,49 0,00 –10590,49 Voluntary Coupled Support 2019 M05 CY2018 ONE OFF EUR –214497,24 –7871,19 –206626,05 Voluntary Coupled Support 2020 M05 CY 2019 ONE OFF EUR –88132,67 –1486,54 –86646,13 Voluntary Coupled Support 2021 M05 CY 2020 ONE OFF EUR –83302,84 0,00 –83302,84 Voluntary Coupled Support 2019 M06 CY 2018 FLAT RATE 5,00% EUR –338791,52 –3129,85 –335661,67 Voluntary Coupled Support 2020 M06 CY 2018 FLAT RATE 5,00% EUR –17857,59 –186,26 –17671,33 Voluntary Coupled Support 2021 M06 CY 2018 FLAT RATE 5,00% EUR 29,99 0,00 29,99 Voluntary Coupled Support 2020 M06 CY 2019 FLAT RATE 5,00% EUR –366511,33 –190,82 –366320,51 Voluntary Coupled Support 2021 M06 CY 2019 FLAT RATE 5,00% EUR –2425,06 0,00 –2425,06 Voluntary Coupled Support 2021 M06 CY 2020 FLAT RATE 5,00% EUR –88976,52 0,00 –88976,52 Voluntary Coupled Support 2022 M06 CY 2021 FLAT RATE 5,00% EUR –87289,09 0,00 –87289,09 Voluntary Coupled Support 2019 M07 - CY 2018 FLAT RATE 5,00% EUR –231879,83 –2294,65 –229585,18 Voluntary Coupled Support 2020 M07 - CY 2018 FLAT RATE 5,00% EUR –14145,36 –141,20 –14004,16 Voluntary Coupled Support 2021 M07 - CY 2018 FLAT RATE 5,00% EUR 0,00 0,00 0,00 Voluntary Coupled Support 2020 M07 CY 2019 FLAT RATE 5,00% EUR –242830,28 0,00 –242830,28 Voluntary Coupled Support 2021 M07 CY 2019 FLAT RATE 5,00% EUR –2924,57 0,00 –2924,57 Voluntary Coupled Support 2021 M07 CY 2020 FLAT RATE 5,00% EUR –236969,17 0,00 –236969,17 Voluntary Coupled Support 2022 M07 CY 2021 FLAT RATE 5,00% EUR –216882,72 0,00 –216882,72 Voluntary Coupled Support 2019 M18 CY 2018 ONE OFF EUR –4969,20 –439,69 –4529,51 Voluntary Coupled Support 2020 M18 CY 2019 ONE OFF EUR –20915,29 –1571,50 –19343,79 Voluntary Coupled Support 2021 M18 CY 2020 ONE OFF EUR –8126,04 0,00 –8126,04 Voluntary Coupled Support 2019 M19 CY 2018 ONE OFF EUR –2147319,78 –79564,29 –2067755,49 Voluntary Coupled Support 2020 M19 CY 2019 ONE OFF EUR –1555113,35 –856,06 –1554257,29 Voluntary Coupled Support 2021 M19 CY 2020 ONE OFF EUR –776041,55 0,00 –776041,55 Voluntary Coupled Support 2019 M20 CY 2018 ONE OFF EUR –7449,62 –435,11 –7014,51 Voluntary Coupled Support 2020 M20 CY 2019 ONE OFF EUR –11835,77 –104,22 –11731,55 Voluntary Coupled Support 2021 M20 CY 2020 ONE OFF EUR –1746,98 0,00 –1746,98 Total IT: EUR –8843599,39 –103544,64 –8740054,75 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided LV Clearance of Accounts - Financial Clearance 2020 Cases declared as irrecoverable concerning natural and legal persons ONE OFF EUR –3598,06 0,00 –3598,06 Total LV: EUR –3598,06 0,00 –3598,06 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided PL Promotion Measures 2023 Deficiencies in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 2 promotion programmes. FY 2023 FLAT RATE 5,00% EUR –101151,98 0,00 –101151,98 Promotion Measures 2019 Deficiencies in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 8 promotion programmes. FYs 2019-2022 FLAT RATE 5,00% EUR –134415,11 –73026,64 –61388,47 Promotion Measures 2020 Deficiencies in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 8 promotion programmes. FYs 2019-2022 FLAT RATE 5,00% EUR –88221,78 0,00 –88221,78 Promotion Measures 2021 Deficiencies in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 8 promotion programmes. FYs 2019-2022 FLAT RATE 5,00% EUR –183262,57 0,00 –183262,57 Promotion Measures 2022 Deficiencies in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 8 promotion programmes. FYs 2019-2022 FLAT RATE 5,00% EUR –54903,33 0,00 –54903,33 Decoupled Direct Aids 2020 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ GP ONE OFF EUR –35297,14 0,00 –35297,14 Decoupled Direct Aids 2020 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ RED ONE OFF EUR –14832,71 0,00 –14832,71 Decoupled Direct Aids 2020 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ SAPS ONE OFF EUR –75568,09 0,00 –75568,09 Voluntary Coupled Support Area Based 2020 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ VCS M10 ONE OFF EUR –132,44 0,00 –132,44 Voluntary Coupled Support Area Based 2020 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ VCS M11 ONE OFF EUR –15,60 0,00 –15,60 Voluntary Coupled Support Area Based 2020 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ VCS M13 ONE OFF EUR –287,82 0,00 –287,82 Voluntary Coupled Support Area Based 2020 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ VCS M5 ONE OFF EUR –699,61 0,00 –699,61 Voluntary Coupled Support Area Based 2020 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ VCS M7 ONE OFF EUR –68,46 0,00 –68,46 Voluntary Coupled Support Area Based 2020 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ VCS M8 ONE OFF EUR –191,47 0,00 –191,47 Decoupled Direct Aids 2020 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ YFS ONE OFF EUR –1898,62 0,00 –1898,62 Decoupled Direct Aids 2021 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ GP ONE OFF EUR –39895,57 0,00 –39895,57 Decoupled Direct Aids 2021 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ RED ONE OFF EUR –15894,74 0,00 –15894,74 Decoupled Direct Aids 2021 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ SAPS ONE OFF EUR –83538,56 0,00 –83538,56 Voluntary Coupled Support Area Based 2021 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ VCS M11 ONE OFF EUR –7,58 0,00 –7,58 Voluntary Coupled Support Area Based 2021 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ VCS M13 ONE OFF EUR –816,04 0,00 –816,04 Voluntary Coupled Support Area Based 2021 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ VCS M5 ONE OFF EUR –1294,81 0,00 –1294,81 Voluntary Coupled Support Area Based 2021 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ VCS M7 ONE OFF EUR –32,26 0,00 –32,26 Voluntary Coupled Support Area Based 2021 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ VCS M8 ONE OFF EUR –1972,76 0,00 –1972,76 Decoupled Direct Aids 2021 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ YFS ONE OFF EUR –2386,12 0,00 –2386,12 Decoupled Direct Aids 2022 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2021 _ GP ONE OFF EUR –20954,26 0,00 –20954,26 Decoupled Direct Aids 2022 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2021 _ RED ONE OFF EUR –12007,76 0,00 –12007,76 Decoupled Direct Aids 2022 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2021 _ SAPS ONE OFF EUR –61424,71 0,00 –61424,71 Voluntary Coupled Support 2022 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2021 _ VCS M13 ONE OFF EUR –251,36 0,00 –251,36 Voluntary Coupled Support 2022 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2021 _ VCS M5 ONE OFF EUR –698,69 0,00 –698,69 Voluntary Coupled Support 2022 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2021 _ VCS M7 ONE OFF EUR –3125,11 0,00 –3125,11 Voluntary Coupled Support 2022 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2021 _ VCS M8 ONE OFF EUR –140,66 0,00 –140,66 Decoupled Direct Aids 2022 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2021 _ YFS ONE OFF EUR –5150,04 0,00 –5150,04 Total PL: EUR –940537,76 –73026,64 –867511,12 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided RO Decoupled Direct Aids 2020 LLF and TG 2019 ONE OFF EUR –30429,77 0,00 –30429,77 Decoupled Direct Aids 2021 LLF and TG 2020 ONE OFF EUR –73862,47 0,00 –73862,47 Decoupled Direct Aids 2022 LLF and TG 2021 ONE OFF EUR –31850,65 0,00 –31850,65 Decoupled Direct Aids 2020 LPIS identification of RPs 2019 ONE OFF EUR –257726,07 0,00 –257726,07 Decoupled Direct Aids 2020 LPIS update 2019 GRP ONE OFF EUR –346718,61 0,00 –346718,61 Decoupled Direct Aids 2020 LPIS update 2019 RDP ONE OFF EUR –190267,78 0,00 –190267,78 Decoupled Direct Aids 2020 LPIS update 2019 SAPS ONE OFF EUR –1108492,38 0,00 –1108492,38 Decoupled Direct Aids 2020 LPIS update 2019 YFS ONE OFF EUR –18658,84 0,00 –18658,84 Voluntary Coupled Support Area Based 2020 LPIS update VCS M1 2019 ONE OFF EUR –487,52 0,00 –487,52 Voluntary Coupled Support Area Based 2020 LPIS update VCS M12 2019 ONE OFF EUR –573,78 0,00 –573,78 Voluntary Coupled Support Area Based 2020 LPIS update VCS M2 2019 ONE OFF EUR –7315,22 0,00 –7315,22 Voluntary Coupled Support Area Based 2020 LPIS update VCS M3 2019 ONE OFF EUR –4,86 0,00 –4,86 Voluntary Coupled Support Area Based 2020 LPIS update VCS M7 2019 ONE OFF EUR –19,01 0,00 –19,01 Voluntary Coupled Support Area Based 2020 LPIS update VCS M9 2019 ONE OFF EUR –2285,89 0,00 –2285,89 Voluntary Coupled Support Area Based 2020 VCS M2 2019 ONE OFF EUR –9117,16 0,00 –9117,16 Voluntary Coupled Support Area Based 2021 VCS M2 2020 ONE OFF EUR –3868,30 0,00 –3868,30 Voluntary coupled support cs 2022 VCS M2 2021 ONE OFF EUR –1404,41 0,00 –1404,41 Total RO: EUR –2083082,72 0,00 –2083082,72 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided SE Clearance of Accounts - Financial Clearance 2019 Delays in the issuance of recoveries as per Article 54(1) and (5) of Regulation (EU) 1306/2013 (EAGF) ONE OFF EUR –290243,39 0,00 –290243,39 Total SE: EUR –290243,39 0,00 –290243,39 Currency Gross Amount Deductions Net Decided EUR –26907095,20 –349493,64 –26557601,56 Grp_item. 6200. Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided lEE Cross-compliance 2020 CY 2019 FLAT RATE 2,00% EUR –280008,79 0,00 –280008,79 Cross-compliance 2021 CY 2019 FLAT RATE 2,00% EUR –23,36 0,00 –23,36 Cross-compliance 2022 CY 2019 FLAT RATE 2,00% EUR –8,00 0,00 –8,00 Cross-compliance 2021 CY 2020 FLAT RATE 2,00% EUR –325400,95 0,00 –325400,95 Cross-compliance 2022 CY 2020 FLAT RATE 2,00% EUR –2,42 0,00 –2,42 Cross-compliance 2022 CY 2021 FLAT RATE 2,00% EUR –370994,99 0,00 –370994,99 Total EE: EUR –976438,51 0,00 –976438,51 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided FR Cross-compliance 2017 CY 2016 Corsica FLAT RATE 5,00% EUR –3330,16 –81,59 –3248,57 Cross-compliance 2018 CY 2016 Corsica FLAT RATE 5,00% EUR –3310,03 –7,99 –3302,04 Cross-compliance 2019 CY 2016 Corsica FLAT RATE 5,00% EUR –56,58 –0,02 –56,56 Cross-compliance 2020 CY 2016 Corsica FLAT RATE 5,00% EUR –9,60 –0,05 –9,55 Cross-compliance 2021 CY 2016 Corsica FLAT RATE 5,00% EUR –32,12 0,00 –32,12 Cross-compliance 2022 CY 2016 Corsica FLAT RATE 5,00% EUR –190,18 0,00 –190,18 Cross-compliance 2018 CY 2017 FLAT RATE 5,00% EUR –35946858,89 –578393,56 –35368465,33 Cross-compliance 2019 CY 2017 FLAT RATE 5,00% EUR –50166,50 –835,41 –49331,09 Cross-compliance 2020 CY 2017 FLAT RATE 5,00% EUR –3680,13 –4,56 –3675,57 Cross-compliance 2021 CY 2017 FLAT RATE 5,00% EUR –1588,76 0,00 –1588,76 Cross-compliance 2022 CY 2017 FLAT RATE 5,00% EUR –2180,67 0,00 –2180,67 Cross-compliance 2017 CY 2018 FLAT RATE 2,00% EUR –35551,55 –801,02 –34750,53 Cross-compliance 2018 CY 2018 FLAT RATE 2,00% EUR –50540,64 –2824,35 –47716,29 Cross-compliance 2019 CY 2018 FLAT RATE 2,00% EUR –13838029,43 –140126,62 –13697902,81 Cross-compliance 2020 CY 2018 FLAT RATE 2,00% EUR –9149,20 –40,05 –9109,15 Cross-compliance 2021 CY 2018 FLAT RATE 2,00% EUR –1125,93 –0,26 –1125,67 Cross-compliance 2022 CY 2018 FLAT RATE 2,00% EUR –505,31 0,00 –505,31 Cross-compliance 2020 CY 2019 FLAT RATE 2,00% EUR –12312513,78 –118527,16 –12193986,62 Cross-compliance 2021 CY 2019 FLAT RATE 2,00% EUR –2739,67 –6,60 –2733,07 Cross-compliance 2022 CY 2019 FLAT RATE 2,00% EUR –223,70 0,00 –223,70 Cross-compliance 2023 CY 2019 FLAT RATE 2,00% EUR –0,03 0,00 –0,03 Total FR: EUR –62261782,86 –841649,24 –61420133,62 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided IT Cross-compliance 2020 CY 2019 GAEC 7 FLAT RATE 2,00% EUR –595558,15 –2205,44 –593352,71 Cross-compliance 2021 CY 2019 GAEC 7 FLAT RATE 2,00% EUR –49302,70 –9,52 –49293,18 Cross-compliance 2022 CY 2019 GAEC 7 FLAT RATE 2,00% EUR –1828,79 0,00 –1828,79 Total IT: EUR –646689,64 –2214,96 –644474,68 Currency Gross Amount Deductions Net Decided EUR –63884911,01 –843864,20 –63041046,81 Grp_item. 6201. Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided BG Rural Development EAFRD investment - private beneficiaries 2019 1.2. Financial and known errors for EAFRD NIACS (M4.1) ONE OFF EUR –161943,54 0,00 –161943,54 Rural Development EAFRD Measures with flat-rate support 2019 1.2. Financial and known errors for EAFRD NIACS (M6.1) ONE OFF EUR –21201,50 0,00 –21201,50 Rural Development EAFRD investment - public beneficiaries 2019 1.2. Financial and known errors for EAFRD NIACS (M7.2) ONE OFF EUR –1165,60 0,00 –1165,60 Irregularities 2022 EAFRD 2007-2013: deficiencies in debt management ONE OFF EUR –14037746,26 0,00 –14037746,26 Irregularities 2022 EAFRD 2014-2020: deficiencies in debt management ONE OFF EUR –3717098,51 0,00 –3717098,51 Rural Development EAFRD measures subject to IACS 2019 Financial and Known errors EAFRD IACS ONE OFF EUR –20754,70 –2097,92 –18656,78 Total BG: EUR –17959910,11 –2097,92 –17957812,19 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided CY Clearance of Accounts - Financial Clearance 2020 Debt management + error in EAFRD ONE OFF EUR –44,47 0,00 –44,47 Total CY: EUR –44,47 0,00 –44,47 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided DE Rural Development EAFRD Leader 2021 Continuation of a financial correction FY2021 FLAT RATE 5,00% EUR –321356,32 0,00 –321356,32 Rural Development EAFRD Leader 2022 Continuation of a financial correction FY2022 FLAT RATE 5,00% EUR –179926,06 0,00 –179926,06 Rural Development EAFRD Leader 2020 ROC - limited population (projects with ammendaments under LEADER) FY2020 FLAT RATE 10,00% EUR –81295,64 0,00 –81295,64 Rural Development EAFRD Leader 2021 ROC - limited population (projects with ammendaments under LEADER) FY 2021 FLAT RATE 10,00% EUR –84055,59 0,00 –84055,59 Rural Development EAFRD Leader 2022 ROC - limited population (projects with ammendaments under LEADER) FY 2022 FLAT RATE 10,00% EUR –89542,56 0,00 –89542,56 Rural Development EAFRD investment - public beneficiaries 2021 Weakness in a key control: Appropriate checks on the eligibility of the costs of the operation ONE OFF EUR –55541,86 0,00 –55541,86 Rural Development EAFRD Measures with flat-rate support 2021 Weakness in a key control : Appropriate evaluation of the reasonableness of costs ONE OFF EUR –77,41 0,00 –77,41 Rural Development EAFRD investment - private beneficiaries 2021 Weakness in a key control: Appropriate evaluation of the reasonableness of costs FLAT RATE 5,00% EUR –29209,84 0,00 –29209,84 Rural Development EAFRD investment - private beneficiaries 2022 Weakness in a key control: Appropriate evaluation of the reasonableness of costs FLAT RATE 5,00% EUR –12893,69 0,00 –12893,69 Total DE: EUR –853898,97 0,00 –853898,97 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided ES Rural Development EAFRD Knowledge and innovation 2020 Deficiency in one key control FLAT RATE 5,00% EUR –1419,79 0,00 –1419,79 Rural Development EAFRD Knowledge and innovation 2021 Deficiency in one key control FLAT RATE 5,00% EUR –15170,33 0,00 –15170,33 Rural Development EAFRD Leader 2020 files not meeting minimum score - M19.2 ONE OFF EUR –23515,80 0,00 –23515,80 Rural Development EAFRD Leader 2021 files not meeting minimum score - M19.2 ONE OFF EUR –13310,50 0,00 –13310,50 Rural Development EAFRD Knowledge and innovation 2020 ineligible expenditure - M3.2 ONE OFF EUR –1141,56 0,00 –1141,56 Rural Development EAFRD Knowledge and innovation 2021 ineligible expenditure - M3.2 ONE OFF EUR –359,05 0,00 –359,05 Rural Development EAFRD Measures with flat-rate support 2021 ineligible files - M6.1 ONE OFF EUR –19440,00 0,00 –19440,00 Total ES: EUR –74357,03 0,00 –74357,03 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided HR Clearance of Accounts - Financial Clearance 2021 Finding 1.2 ONE OFF EUR –3110,01 0,00 –3110,01 Clearance of Accounts - Financial Clearance 2021 Finding 1.3 ONE OFF EUR –641,17 0,00 –641,17 Total HR: EUR –3751,18 0,00 –3751,18 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided HU Clearance of Accounts - Financial Clearance 2020 Financial and known errors EAFRD IACS ONE OFF EUR –7316,05 0,00 –7316,05 Rural Development EAFRD measures subject to IACS 2020 FY2020 - Measure 10: flat rate correction of 7% to amounts checked on-the-spot by Plant and Soil Protection Departments FLAT RATE 7,00% EUR –614066,89 0,00 –614066,89 Rural Development EAFRD measures subject to IACS 2020 FY2020 - Measure 11: flat rate correction of 5% to amounts checked on-the-spot by Plant and Soil Protection Departments FLAT RATE 5,00% EUR –75635,49 0,00 –75635,49 Rural Development EAFRD measures subject to IACS 2020 FY2020 - measure 12: ineligible expenditure calculated for absence of ancillary control ONE OFF EUR –27184,95 0,00 –27184,95 Rural Development EAFRD measures subject to IACS 2021 FY2021 - measure 12: ineligible expenditure calculated for absence of ancillary control ONE OFF EUR –16234,02 0,00 –16234,02 Total HU: EUR –740437,40 0,00 –740437,40 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided IT Rural Development EAFRD Leader 2019 Appropriate assessment of reasonableness of costs - M 19 absence of control in a specific population FLAT RATE 10,00% EUR –444,97 0,00 –444,97 Rural Development EAFRD Leader 2020 Appropriate assessment of reasonableness of costs - M 19 absence of control in a specific population FLAT RATE 10,00% EUR –2113,48 0,00 –2113,48 Rural Development EAFRD Leader 2021 Appropriate assessment of reasonableness of costs - M 19 absence of control in a specific population FLAT RATE 10,00% EUR –400,54 0,00 –400,54 Rural Development EAFRD Knowledge and innovation 2019 Appropriate assessment of reasonableness of costs - M 3.2 absence of control in a specific population FLAT RATE 10,00% EUR –2171,44 0,00 –2171,44 Rural Development EAFRD Knowledge and innovation 2020 Appropriate assessment of reasonableness of costs - M 3.2 absence of control in a specific population FLAT RATE 10,00% EUR –2059,24 0,00 –2059,24 Rural Development EAFRD Knowledge and innovation 2021 Appropriate assessment of reasonableness of costs - M 3.2 absence of control in a specific population FLAT RATE 10,00% EUR –2457,33 0,00 –2457,33 Rural Development EAFRD investment - private beneficiaries 2019 Appropriate assessment of reasonableness of costs - M 4.1, 4.2, absence of control in a specific population FLAT RATE 10,00% EUR –8523,12 0,00 –8523,12 Rural Development EAFRD investment - private beneficiaries 2020 Appropriate assessment of reasonableness of costs - M 4.1, 4.2, absence of control in a specific population FLAT RATE 10,00% EUR –49352,55 0,00 –49352,55 Rural Development EAFRD investment - private beneficiaries 2021 Appropriate assessment of reasonableness of costs - M 4.1, 4.2, absence of control in a specific population FLAT RATE 10,00% EUR –48686,36 0,00 –48686,36 Rural Development EAFRD Measures with flat-rate support 2020 Appropriate assessment of reasonableness of costs - M 6.4 absence on a specific population FLAT RATE 10,00% EUR –5390,00 0,00 –5390,00 Rural Development EAFRD Measures with flat-rate support 2021 Appropriate assessment of reasonableness of costs - M 6.4 absence on a specific population FLAT RATE 10,00% EUR –6379,41 0,00 –6379,41 Total IT: EUR –127978,44 0,00 –127978,44 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided LV Clearance of Accounts - Financial Clearance 2020 Cases declared as irrecoverable concerning natural and legal persons ONE OFF EUR –100747,48 0,00 –100747,48 Total LV: EUR –100747,48 0,00 –100747,48 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided RO Rural Development EAFRD measures subject to IACS 2020 LPIS MEA EAFRD M10 2019 ONE OFF EUR –882121,06 0,00 –882121,06 Rural Development EAFRD measures subject to IACS 2021 LPIS MEA EAFRD M10 2020 ONE OFF EUR –1157639,98 0,00 –1157639,98 Rural Development EAFRD measures subject to IACS 2020 LPIS MEA EAFRD M11 2019 ONE OFF EUR –2827002,54 0,00 –2827002,54 Rural Development EAFRD measures subject to IACS 2021 LPIS MEA EAFRD M11 2020 ONE OFF EUR –3402472,65 0,00 –3402472,65 Rural Development EAFRD measures subject to IACS 2020 LPIS update EAFRD M10 2019 ONE OFF EUR –318908,65 0,00 –318908,65 Rural Development EAFRD measures subject to IACS 2020 LPIS update EAFRD M11 2019 ONE OFF EUR –8521,37 0,00 –8521,37 Rural Development EAFRD measures subject to IACS 2020 LPIS update EAFRD M13 2019 ONE OFF EUR –458809,03 0,00 –458809,03 Total RO: EUR –9055475,28 0,00 –9055475,28 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided SE Clearance of Accounts - Financial Clearance 2019 1.2. Projected incompliance rate EAFRD IACS ESTIMATED BY AMOUNT EUR –2208098,79 –18539,58 –2189559,21 Rural Development EAFRD Knowledge and innovation 2022 Deficiency in four key controls for M1.2 FLAT RATE 5,00% EUR –120840,78 0,00 –120840,78 Rural Development EAFRD Knowledge and innovation 2019 Deficiency in four key controls for M1.2 FLAT RATE 5,00% EUR –214191,42 0,00 –214191,42 Rural Development EAFRD Knowledge and innovation 2020 Deficiency in four key controls for M1.2 FLAT RATE 5,00% EUR –264229,03 0,00 –264229,03 Rural Development EAFRD Knowledge and innovation 2021 Deficiency in four key controls for M1.2 FLAT RATE 5,00% EUR –299597,19 0,00 –299597,19 Rural Development EAFRD Leader 2018 Deficiency in one key control FLAT RATE 5,00% EUR –4023,11 0,00 –4023,11 Rural Development EAFRD Measures with flat-rate support 2018 Deficiency in one key control ONE OFF EUR –3,64 0,00 –3,64 Rural Development EAFRD Leader 2019 Deficiency in one key control FLAT RATE 5,00% EUR –197866,63 0,00 –197866,63 Rural Development EAFRD Measures with flat-rate support 2019 Deficiency in one key control ONE OFF EUR –60,93 0,00 –60,93 Rural Development EAFRD Leader 2020 Deficiency in one key control FLAT RATE 5,00% EUR –406605,55 0,00 –406605,55 Rural Development EAFRD Measures with flat-rate support 2020 Deficiency in one key control ONE OFF EUR –170,90 0,00 –170,90 Rural Development EAFRD Leader 2021 Deficiency in one key control FLAT RATE 5,00% EUR –348057,59 0,00 –348057,59 Rural Development EAFRD Measures with flat-rate support 2021 Deficiency in one key control ONE OFF EUR –37,12 0,00 –37,12 Rural Development EAFRD Leader 2022 Deficiency in one key control FLAT RATE 5,00% EUR –10884,44 0,00 –10884,44 Rural Development EAFRD Measures with flat-rate support 2022 Deficiency in one key control ONE OFF EUR –24,44 0,00 –24,44 Rural Development EAFRD investment - private beneficiaries 2018 Deficiency in one key control 0.17% on M4.1 ONE OFF EUR –8,00 0,00 –8,00 Rural Development EAFRD investment - private beneficiaries 2019 Deficiency in one key control 0.17% on M4.1 ONE OFF EUR –679,66 0,00 –679,66 Rural Development EAFRD investment - private beneficiaries 2020 Deficiency in one key control 0.17% on M4.1 ONE OFF EUR –642,76 0,00 –642,76 Rural Development EAFRD investment - private beneficiaries 2021 Deficiency in one key control 0.17% on M4.1 ONE OFF EUR –397,57 0,00 –397,57 Rural Development EAFRD investment - private beneficiaries 2022 Deficiency in one key control 0.17% on M4.1 ONE OFF EUR –234,56 0,00 –234,56 Rural Development EAFRD investment - private beneficiaries 2019 Deficiency in one key control 0.17% on M4.2 ONE OFF EUR –22,20 0,00 –22,20 Rural Development EAFRD investment - private beneficiaries 2020 Deficiency in one key control 0.17% on M4.2 ONE OFF EUR –56,94 0,00 –56,94 Rural Development EAFRD investment - private beneficiaries 2021 Deficiency in one key control 0.17% on M4.2 ONE OFF EUR –11,79 0,00 –11,79 Rural Development EAFRD investment - private beneficiaries 2022 Deficiency in one key control 0.17% on M4.2 ONE OFF EUR –20,46 0,00 –20,46 Rural Development EAFRD investment - public beneficiaries 2019 Deficiency in one key control 0.17% on M7.2 and 7.5 ONE OFF EUR –84,19 0,00 –84,19 Rural Development EAFRD investment - public beneficiaries 2020 Deficiency in one key control 0.17% on M7.2 and 7.5 ONE OFF EUR –103,95 0,00 –103,95 Rural Development EAFRD investment - public beneficiaries 2021 Deficiency in one key control 0.17% on M7.2 and 7.5 ONE OFF EUR –68,98 0,00 –68,98 Rural Development EAFRD investment - public beneficiaries 2022 Deficiency in one key control 0.17% on M7.2 and 7.5 ONE OFF EUR –54,31 0,00 –54,31 Rural Development EAFRD investment - public beneficiaries 2018 Deficiency in one key control 0.17% on M7.4 ONE OFF EUR –9,38 0,00 –9,38 Rural Development EAFRD investment - public beneficiaries 2019 Deficiency in one key control 0.17% on M7.4 ONE OFF EUR –553,44 0,00 –553,44 Rural Development EAFRD investment - public beneficiaries 2020 Deficiency in one key control 0.17% on M7.4 ONE OFF EUR –504,50 0,00 –504,50 Rural Development EAFRD investment - public beneficiaries 2021 Deficiency in one key control 0.17% on M7.4 ONE OFF EUR –276,85 0,00 –276,85 Rural Development EAFRD investment - public beneficiaries 2022 Deficiency in one key control 0.17% on M7.4 ONE OFF EUR –237,34 0,00 –237,34 Rural Development EAFRD investment - private beneficiaries 2018 Deficiency in one key control 1.98% on M4.1 ONE OFF EUR –8331,71 0,00 –8331,71 Rural Development EAFRD investment - private beneficiaries 2019 Deficiency in one key control 1.98% on M4.1 ONE OFF EUR –363064,38 0,00 –363064,38 Rural Development EAFRD investment - private beneficiaries 2020 Deficiency in one key control 1.98% on M4.1 ONE OFF EUR –426173,11 0,00 –426173,11 Rural Development EAFRD investment - private beneficiaries 2021 Deficiency in one key control 1.98% on M4.1 ONE OFF EUR –290663,58 0,00 –290663,58 Rural Development EAFRD investment - private beneficiaries 2022 Deficiency in one key control 1.98% on M4.1 ONE OFF EUR –206643,27 0,00 –206643,27 Rural Development EAFRD investment - public beneficiaries 2018 Deficiency in one key control 1.98% on M7.4 ONE OFF EUR –986,57 0,00 –986,57 Rural Development EAFRD investment - public beneficiaries 2019 Deficiency in one key control 1.98% on M7.4 ONE OFF EUR –27022,65 0,00 –27022,65 Rural Development EAFRD investment - public beneficiaries 2020 Deficiency in one key control 1.98% on M7.4 ONE OFF EUR –8321,62 0,00 –8321,62 Rural Development EAFRD investment - public beneficiaries 2021 Deficiency in one key control 1.98% on M7.4 ONE OFF EUR –968,45 0,00 –968,45 Rural Development EAFRD investment - public beneficiaries 2022 Deficiency in one key control 1.98% on M7.4 ONE OFF EUR –46956,25 0,00 –46956,25 Rural Development EAFRD investment - public beneficiaries 2019 Deficiency in one key control for M7.3 FLAT RATE 2,00% EUR –442903,33 0,00 –442903,33 Rural Development EAFRD investment - public beneficiaries 2020 Deficiency in one key control for M7.3 FLAT RATE 2,00% EUR –692124,19 0,00 –692124,19 Rural Development EAFRD investment - public beneficiaries 2021 Deficiency in one key control for M7.3 FLAT RATE 2,00% EUR –643221,51 0,00 –643221,51 Rural Development EAFRD investment - public beneficiaries 2022 Deficiency in one key control for M7.3 FLAT RATE 2,00% EUR –513581,39 0,00 –513581,39 Rural Development EAFRD Knowledge and innovation 2019 Deficiency in one key control M1.1 FLAT RATE 5,00% EUR –16307,50 0,00 –16307,50 Rural Development EAFRD Knowledge and innovation 2020 Deficiency in one key control M1.1 FLAT RATE 5,00% EUR –34200,05 0,00 –34200,05 Rural Development EAFRD Knowledge and innovation 2021 Deficiency in one key control M1.1 FLAT RATE 5,00% EUR –41008,74 0,00 –41008,74 Rural Development EAFRD Knowledge and innovation 2022 Deficiency in one key control M1.1 FLAT RATE 5,00% EUR –938,25 0,00 –938,25 Rural Development EAFRD Knowledge and innovation 2018 Deficiency in one key control M16 FLAT RATE 5,00% EUR –4234,81 0,00 –4234,81 Rural Development EAFRD Knowledge and innovation 2019 Deficiency in one key control M16 FLAT RATE 5,00% EUR –50084,49 0,00 –50084,49 Rural Development EAFRD Knowledge and innovation 2020 Deficiency in one key control M16 FLAT RATE 5,00% EUR –182847,57 0,00 –182847,57 Rural Development EAFRD Knowledge and innovation 2021 Deficiency in one key control M16 FLAT RATE 5,00% EUR –343698,37 0,00 –343698,37 Rural Development EAFRD Knowledge and innovation 2022 Deficiency in one key control M16 FLAT RATE 5,00% EUR –14999,63 0,00 –14999,63 Rural Development EAFRD investment - public beneficiaries 2018 Deficiency in one key control M7.2 7.4 7.5 7.6 FLAT RATE 5,00% EUR –5153,19 0,00 –5153,19 Rural Development EAFRD investment - public beneficiaries 2019 Deficiency in one key control M7.2 7.4 7.5 7.6 FLAT RATE 5,00% EUR –250561,76 0,00 –250561,76 Rural Development EAFRD investment - public beneficiaries 2020 Deficiency in one key control M7.2 7.4 7.5 7.6 FLAT RATE 5,00% EUR –562822,26 0,00 –562822,26 Rural Development EAFRD investment - public beneficiaries 2021 Deficiency in one key control M7.2 7.4 7.5 7.6 FLAT RATE 5,00% EUR –394641,77 0,00 –394641,77 Rural Development EAFRD investment - public beneficiaries 2022 Deficiency in one key control M7.2 7.4 7.5 7.6 FLAT RATE 5,00% EUR –3924,80 0,00 –3924,80 Clearance of Accounts - Financial Clearance 2019 Delays in the issuance of recoveries as per Article 54(1) and (5) of Regulation (EU) 1306/2013 (EAFRD) ONE OFF EUR –2249782,39 0,00 –2249782,39 Rural Development EAFRD Knowledge and innovation 2019 ineligible expenditure for one file of M1.2 ONE OFF EUR –2445,78 0,00 –2445,78 Rural Development EAFRD Knowledge and innovation 2018 Ineligible file ONE OFF EUR –36174,00 0,00 –36174,00 Rural Development EAFRD Knowledge and innovation 2019 Ineligible file ONE OFF EUR –22117,00 0,00 –22117,00 Rural Development EAFRD Knowledge and innovation 2020 Ineligible file ONE OFF EUR –52735,00 0,00 –52735,00 Rural Development EAFRD Knowledge and innovation 2021 Ineligible file ONE OFF EUR –119228,00 0,00 –119228,00 Rural Development EAFRD investment - public beneficiaries 2019 Ineligible files ONE OFF EUR –20402,10 0,00 –20402,10 Total SE: EUR –12157927,91 –18539,58 –12139388,33 Currency Gross Amount Deductions Net Decided EUR –41074528,27 –20637,50 –41053890,77 Grp_item. 6201. Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided EE Cross-compliance 2020 CY 2019 FLAT RATE 2,00% EUR –93617,91 0,00 –93617,91 Cross-compliance 2022 CY 2019 FLAT RATE 2,00% EUR –19,69 0,00 –19,69 Cross-compliance 2021 CY 2020 FLAT RATE 2,00% EUR –95038,07 0,00 –95038,07 Cross-compliance 2022 CY 2020 FLAT RATE 2,00% EUR –0,12 0,00 –0,12 Cross-compliance 2022 CY 2021 FLAT RATE 2,00% EUR –88896,95 0,00 –88896,95 Total EE: EUR –277572,74 0,00 –277572,74 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided FR Cross-compliance 2017 CY 2016 Corsica FLAT RATE 5,00% EUR –20665,16 –7398,41 –13266,75 Cross-compliance 2018 CY 2016 Corsica FLAT RATE 5,00% EUR –15304,23 –3993,79 –11310,44 Cross-compliance 2019 CY 2016 Corsica FLAT RATE 5,00% EUR –3771,64 –493,14 –3278,50 Cross-compliance 2020 CY 2016 Corsica FLAT RATE 5,00% EUR –4317,59 –594,99 –3722,60 Cross-compliance 2021 CY 2016 Corsica FLAT RATE 5,00% EUR –300,11 –5,69 –294,42 Cross-compliance 2022 CY 2016 Corsica FLAT RATE 5,00% EUR –31,35 0,00 –31,35 Cross-compliance 2018 CY 2017 FLAT RATE 5,00% EUR –3874747,68 –24312,94 –3850434,74 Cross-compliance 2019 CY 2017 FLAT RATE 5,00% EUR –1253371,92 –35286,28 –1218085,64 Cross-compliance 2020 CY 2017 FLAT RATE 5,00% EUR –61728,26 –1237,52 –60490,74 Cross-compliance 2021 CY 2017 FLAT RATE 5,00% EUR –1995,50 –8,41 –1987,09 Cross-compliance 2022 CY 2017 FLAT RATE 5,00% EUR –1269,07 0,00 –1269,07 Cross-compliance 2019 CY 2018 FLAT RATE 2,00% EUR –2013710,19 –25450,98 –1988259,21 Cross-compliance 2020 CY 2018 FLAT RATE 2,00% EUR –105702,01 –632,54 –105069,47 Cross-compliance 2021 CY 2018 FLAT RATE 2,00% EUR –1209,06 –3,24 –1205,82 Cross-compliance 2022 CY 2018 FLAT RATE 2,00% EUR –407,76 0,00 –407,76 Cross-compliance 2020 CY 2019 FLAT RATE 2,00% EUR –1759328,27 –6438,49 –1752889,78 Cross-compliance 2021 CY 2019 FLAT RATE 2,00% EUR –5201,74 –4,28 –5197,46 Cross-compliance 2022 CY 2019 FLAT RATE 2,00% EUR –197,91 0,00 –197,91 Total FR: EUR –9123259,45 –105860,70 –9017398,75 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided IT Cross-compliance 2020 CY 2019 GAEC 7 FLAT RATE 2,00% EUR –231860,97 –5,09 –231855,88 Cross-compliance 2021 CY 2019 GAEC 7 FLAT RATE 2,00% EUR –20361,84 –1,24 –20360,60 Cross-compliance 2022 CY 2019 GAEC 7 FLAT RATE 2,00% EUR –1694,22 0,00 –1694,22 Total IT: EUR –253917,03 –6,33 –253910,70 Currency Gross Amount Deductions Net Decided EUR –9654749,22 –105867,03 –9548882,19 Financial Corrections Total Net Decided EAGF Financial corrections - excluding cross-compliance –26557601,56 EAGF Financial corrections from cross-compliance –63041046,81 EAFRD Financial corrections - excluding cross-compliance –41053890,77 EAFRD Financial corrections from cross-compliance –9548882,19 TOTAL: –140201421,33 Reimbursements Total Net Decided TOTAL: 0,00

ANNEX Financial Corrections EAGF Financial corrections - excluding cross-compliance

Budget Item: 6200

Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided BG EU School Scheme 2018 Absence in key control - school scheme - fruit - FY 2018 -19 FLAT RATE 10,00% EUR –49956,26 0,00 –49956,26 EU School Scheme 2019 Absence in key control - school scheme - fruit - FY 2018 -19 FLAT RATE 10,00% EUR –180836,47 0,00 –180836,47 EU School Scheme 2018 Deficiencies kc school scheme - milk products FLAT RATE 5,00% EUR –25413,74 0,00 –25413,74 EU School Scheme 2019 Deficiencies kc school scheme - milk products FLAT RATE 5,00% EUR –52909,89 0,00 –52909,89 EU School Scheme 2020 Deficiencies kc school scheme - milk products FLAT RATE 5,00% EUR –55603,87 0,00 –55603,87 EU School Scheme 2020 Deficiency in key control - school scheme - fruit - FY 2020 FLAT RATE 5,00% EUR –128159,32 0,00 –128159,32 Irregularities 2022 EAGF: deficiencies in debt management ONE OFF EUR –1703118,35 0,00 –1703118,35 Wine - Restructuring and conversion of vineyards 2019 known errors in wine restructuring detected by the CB in FY 2019 ONE OFF EUR –670419,54 –27616,27 –642803,27 Total BG: EUR –2866417,44 –27616,27 –2838801,17 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided CY Clearance of Accounts - Financial Clearance 2020 Debt management + error in EAFRD ONE OFF EUR –405278,00 0,00 –405278,00 Total CY: EUR –405278,00 0,00 –405278,00 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided DE Decoupled Direct Aids 2021 1.1 EAGF CEB/2021/009/DE IACS ONE OFF EUR –483,94 0,00 –483,94 Fruit and Vegetables - Operational programmes incl withdrawals 2020 1.1 EAGF CEB/2021/009/DE Non-IACS ONE OFF EUR –235178,14 0,00 –235178,14 Wine - Restructuring and conversion of vineyards 2019 1.3 Deficiencies in key controls CEB/2021/009/DE FLAT RATE 5,00% EUR –124238,93 0,00 –124238,93 Wine - Restructuring and conversion of vineyards 2020 1.3 Deficiencies in key controls CEB/2021/009/DE FLAT RATE 5,00% EUR –114358,76 0,00 –114358,76 Wine - Restructuring and conversion of vineyards 2021 1.3 Deficiencies in key controls CEB/2021/009/DE FLAT RATE 5,00% EUR –49489,54 0,00 –49489,54 Wine - Restructuring and conversion of vineyards 2022 FY2022 FLAT RATE 5,00% EUR –4379,39 0,00 –4379,39 Total DE: EUR –528128,70 0,00 –528128,70 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided ES Promotion Measures 2022 Deficiency in key control Correct calculation of the aid including administrative reductions and penalties. Scope of correction: 1 promotion programme. FY 2022 ONE OFF EUR –53961,25 0,00 –53961,25 Promotion Measures 2020 Deficiency in key control Correct calculation of the aid including administrative reductions and penalties. Scope of correction: 5 promotion programmes. FYs 2017-2021 ONE OFF EUR –17534,84 0,00 –17534,84 Promotion Measures 2021 Deficiency in key control Correct calculation of the aid including administrative reductions and penalties. Scope of correction: 5 promotion programmes. FYs 2017-2021 ONE OFF EUR –68692,75 0,00 –68692,75 Promotion Measures 2017 Deficiency in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 14 promotion programmes. FYs 2017-2021 FLAT RATE 5,00% EUR –76842,04 0,00 –76842,04 Promotion Measures 2018 Deficiency in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 14 promotion programmes. FYs 2017-2021 FLAT RATE 5,00% EUR –378060,78 0,00 –378060,78 Promotion Measures 2019 Deficiency in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 14 promotion programmes. FYs 2017-2021 FLAT RATE 5,00% EUR –555944,51 –468,75 –555475,76 Promotion Measures 2020 Deficiency in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 14 promotion programmes. FYs 2017-2021 FLAT RATE 5,00% EUR –489680,43 0,00 –489680,43 Promotion Measures 2021 Deficiency in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 14 promotion programmes. FYs 2017-2021 FLAT RATE 5,00% EUR –168521,52 0,00 –168521,52 Promotion Measures 2022 Deficiency in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 2 promotion programmes. FY 2022 FLAT RATE 5,00% EUR –7799,32 0,00 –7799,32 Clearance of Accounts - Financial Clearance 2021 EAGF IACS - deficiency in the key control Quality of on-the spot controls ESTIMATED BY AMOUNT EUR –83207,63 0,00 –83207,63 Clearance of Accounts - Financial Clearance 2021 EAGF non IACS - most probable financial risk (PIR) ESTIMATED BY AMOUNT EUR –37294,14 0,00 –37294,14 Clearance of Accounts - Financial Clearance 2021 Finding 1.1 ONE OFF EUR –76825,82 0,00 –76825,82 Wine - Restructuring and conversion of vineyards 2020 Finding 1.2 ONE OFF EUR –46741,83 –3,87 –46737,96 Wine - Restructuring and conversion of vineyards 2021 Finding 1.2 ONE OFF EUR –71673,47 –244,86 –71428,61 Wine - Restructuring and conversion of vineyards 2022 Finding 1.2 ONE OFF EUR –25317,15 0,00 –25317,15 POSEI (2014+) 2019 Weakness on the Performance of on the spot checks of sufficient quality (population taken into account for financial correction: payments below EUR 40000) FY 2019 FLAT RATE 5,00% EUR –6337,26 0,00 –6337,26 POSEI (2014+) 2021 Weakness on the Performance of on the spot checks of sufficient quality (population taken into account for financial correction: payments below EUR 40000) FY 2021 FLAT RATE 5,00% EUR –97062,48 0,00 –97062,48 POSEI (2014+) 2022 Weakness on the Performance of on the spot checks of sufficient quality (population taken into account for financial correction: payments below EUR 40000) FY 2022 FLAT RATE 5,00% EUR –92437,67 0,00 –92437,67 POSEI (2014+) 2020 Weakness - Performance of on the spot checks of sufficient quality (Key Control) - Specific supply arrangements FY 2020 (population taken into account for financial correction: payments below EUR 40000) FLAT RATE 5,00% EUR –91359,13 0,00 –91359,13 Total ES: EUR –2445294,02 –717,48 –2444576,54 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided FI Fruit and Vegetables - Operational programmes incl withdrawals 2020 deficiency in KC administrative checks FY 2020 FLAT RATE 5,00% EUR –58627,82 0,00 –58627,82 Fruit and Vegetables - Operational programmes incl withdrawals 2021 deficiency in KC administrative checks FY 2021 FLAT RATE 5,00% EUR –61598,82 0,00 –61598,82 Fruit and Vegetables - Operational programmes incl withdrawals 2020 deficiency in KC OTSCs FY 2020 FLAT RATE 3,00% EUR –9283,54 0,00 –9283,54 Fruit and Vegetables - Operational programmes incl withdrawals 2021 deficiency in KC OTSCs FY 2021 FLAT RATE 3,00% EUR –17183,11 0,00 –17183,11 Fruit and Vegetables - Operational programmes incl withdrawals 2022 deficiency in KC OTSCs FY 2022 FLAT RATE 3,00% EUR –18275,53 0,00 –18275,53 Total FI: EUR –164968,82 0,00 –164968,82 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided FR Promotion Measures 2020 Administrative penalties ONE OFF EUR –19733,19 0,00 –19733,19 Promotion Measures 2021 Administrative penalties ONE OFF EUR –156906,40 0,00 –156906,40 Voluntary Coupled Support 2020 M11 - CY 2019 FLAT RATE 5,00% EUR –7139,04 –163,09 –6975,95 Voluntary Coupled Support 2021 M11 - CY 2020 FLAT RATE 5,00% EUR –4074,82 –105,02 –3969,80 Voluntary Coupled Support 2022 M11 - CY 2021 FLAT RATE 5,00% EUR –3236,72 0,00 –3236,72 Voluntary Coupled Support 2023 M11 - CY 2022 FLAT RATE 5,00% EUR –2383,57 0,00 –2383,57 Voluntary Coupled Support 2020 M12 - CY 2019 FLAT RATE 5,00% EUR –56999,22 –56999,22 0,00 Voluntary Coupled Support 2021 M12 - CY 2020 FLAT RATE 5,00% EUR –22140,05 –22140,05 0,00 Voluntary Coupled Support 2022 M12 - CY 2021 FLAT RATE 5,00% EUR –22673,03 0,00 –22673,03 Voluntary Coupled Support 2023 M12 - CY 2022 FLAT RATE 5,00% EUR –9363,74 0,00 –9363,74 Voluntary Coupled Support 2020 M32 - CY 2019 FLAT RATE 5,00% EUR –483787,49 –11052,19 –472735,30 Voluntary Coupled Support 2021 M32 - CY 2020 FLAT RATE 5,00% EUR –190583,85 –4911,76 –185672,09 Voluntary Coupled Support 2022 M32 - CY 2021 FLAT RATE 5,00% EUR –166820,23 0,00 –166820,23 Voluntary Coupled Support 2023 M32 - CY 2022 FLAT RATE 5,00% EUR –102051,89 0,00 –102051,89 Wine - Restructuring and conversion of vineyards 2018 Section 1.3. of the COL - Objectif d'audit n° 2 - Questions de conformité - Restructuration de vignoble - 2018 ONE OFF EUR –2949953,75 –49217,28 –2900736,47 Wine - Restructuring and conversion of vineyards 2019 Section 1.3. of the COL - Objectif d'audit n° 2 - Questions de conformité - Restructuration de vignoble - 2019 ONE OFF EUR –2499773,76 0,00 –2499773,76 Wine - Restructuring and conversion of vineyards 2020 Section 1.3. of the COL - Objectif d'audit n° 2 - Questions de conformité - Restructuration de vignoble - 2020 ONE OFF EUR –89332,15 0,00 –89332,15 Total FR: EUR –6786952,90 –144588,61 –6642364,29 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided GR Promotion Measures 2020 565 - PDO FETA (EU) & 526 - PDO FETA (USA-CANADA) Selection of implementing bodies (eligibility) FY2020 ONE OFF EUR –161677,35 0,00 –161677,35 Promotion Measures 2021 565 - PDO FETA (EU) & 526 - PDO FETA (USA-CANADA) Selection of implementing bodies (eligibility) FY2021 ONE OFF EUR –76279,36 0,00 –76279,36 Promotion Measures 2019 Follow up of enquiries INT/2015/002/GR and INT/2018/315/GR (old regime) FYs2018-2020 FLAT RATE 5,00% EUR –171471,66 0,00 –171471,66 Promotion Measures 2020 Follow up of enquiries INT/2015/002/GR and INT/2018/315/GR (old regime) FYs2018-2020 FLAT RATE 5,00% EUR –12507,77 0,00 –12507,77 Promotion Measures 2021 Weaknesses in KC4 Performance of on-the-spot-checks (OTSC) of sufficient quality FY2021 (until June 2021 included) FLAT RATE 5,00% EUR –106575,02 0,00 –106575,02 Promotion Measures 2017 Weaknesses in KC4 Performance of on-the-spot-checks (OTSC) of sufficient quality FYs2017-2020 FLAT RATE 5,00% EUR –103009,40 0,00 –103009,40 Promotion Measures 2018 Weaknesses in KC4 Performance of on-the-spot-checks (OTSC) of sufficient quality FYs2017-2020 FLAT RATE 5,00% EUR –211580,41 0,00 –211580,41 Promotion Measures 2019 Weaknesses in KC4 Performance of on-the-spot-checks (OTSC) of sufficient quality FYs2017-2020 FLAT RATE 5,00% EUR –219172,48 0,00 –219172,48 Promotion Measures 2020 Weaknesses in KC4 Performance of on-the-spot-checks (OTSC) of sufficient quality FYs2017-2020 FLAT RATE 5,00% EUR –193696,93 0,00 –193696,93 Total GR: EUR –1255970,38 0,00 –1255970,38 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided HR Clearance of Accounts - Financial Clearance 2021 Finding 1.1 ONE OFF EUR –120051,99 0,00 –120051,99 Fruit and Vegetables - Operational programmes incl withdrawals 2021 Finding 1.4 (calculated correction) ONE OFF EUR –23074,63 0,00 –23074,63 Total HR: EUR –143126,62 0,00 –143126,62 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided HU Clearance of Accounts - Financial Clearance 2020 Known error EAGF Non-IACS ONE OFF EUR –149897,00 0,00 –149897,00 Total HU: EUR –149897,00 0,00 –149897,00 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided IT Temporary and exceptional support measures 2019 Finding 1: determination of the number of animals to compensate FLAT RATE 5,00% EUR –156317,08 0,00 –156317,08 Temporary and exceptional support measures 2020 Finding 1: determination of the number of animals to compensate FLAT RATE 5,00% EUR –281699,84 0,00 –281699,84 Temporary and exceptional support measures 2020 Finding 2 - double compensation with insurances ONE OFF EUR –6131,18 0,00 –6131,18 Voluntary Coupled Support 2019 M01 CY 2018 ONE OFF EUR –668052,85 –916,20 –667136,65 Voluntary Coupled Support 2020 M01 CY 2019 ONE OFF EUR –435895,37 –368,94 –435526,43 Voluntary Coupled Support 2021 M01 CY 2020 ONE OFF EUR –257991,08 0,00 –257991,08 Voluntary Coupled Support 2022 M01, M02, M04, M05 and M20 - CY 2021 ONE OFF EUR –11408,25 0,00 –11408,25 Voluntary Coupled Support 2019 M02 CY 2018 ONE OFF EUR –65131,79 –107,55 –65024,24 Voluntary Coupled Support 2020 M02 CY 2019 ONE OFF EUR –75882,59 0,00 –75882,59 Voluntary Coupled Support 2021 M02 CY 2020 ONE OFF EUR –16835,56 0,00 –16835,56 Voluntary Coupled Support 2019 M03 CY 2018 ONE OFF EUR –4235,86 –11,86 –4224,00 Voluntary Coupled Support 2020 M03 CY 2019 ONE OFF EUR –4376,68 –4,50 –4372,18 Voluntary Coupled Support 2021 M03 CY 2020 ONE OFF EUR –34,97 0,00 –34,97 Voluntary Coupled Support 2019 M04 CY 2018 ONE OFF EUR –63919,60 –3206,70 –60712,90 Voluntary Coupled Support 2020 M04 CY 2019 ONE OFF EUR –18192,82 –657,51 –17535,31 Voluntary Coupled Support 2021 M04 CY 2020 ONE OFF EUR –10590,49 0,00 –10590,49 Voluntary Coupled Support 2019 M05 CY2018 ONE OFF EUR –214497,24 –7871,19 –206626,05 Voluntary Coupled Support 2020 M05 CY 2019 ONE OFF EUR –88132,67 –1486,54 –86646,13 Voluntary Coupled Support 2021 M05 CY 2020 ONE OFF EUR –83302,84 0,00 –83302,84 Voluntary Coupled Support 2019 M06 CY 2018 FLAT RATE 5,00% EUR –338791,52 –3129,85 –335661,67 Voluntary Coupled Support 2020 M06 CY 2018 FLAT RATE 5,00% EUR –17857,59 –186,26 –17671,33 Voluntary Coupled Support 2021 M06 CY 2018 FLAT RATE 5,00% EUR 29,99 0,00 29,99 Voluntary Coupled Support 2020 M06 CY 2019 FLAT RATE 5,00% EUR –366511,33 –190,82 –366320,51 Voluntary Coupled Support 2021 M06 CY 2019 FLAT RATE 5,00% EUR –2425,06 0,00 –2425,06 Voluntary Coupled Support 2021 M06 CY 2020 FLAT RATE 5,00% EUR –88976,52 0,00 –88976,52 Voluntary Coupled Support 2022 M06 CY 2021 FLAT RATE 5,00% EUR –87289,09 0,00 –87289,09 Voluntary Coupled Support 2019 M07 - CY 2018 FLAT RATE 5,00% EUR –231879,83 –2294,65 –229585,18 Voluntary Coupled Support 2020 M07 - CY 2018 FLAT RATE 5,00% EUR –14145,36 –141,20 –14004,16 Voluntary Coupled Support 2021 M07 - CY 2018 FLAT RATE 5,00% EUR 0,00 0,00 0,00 Voluntary Coupled Support 2020 M07 CY 2019 FLAT RATE 5,00% EUR –242830,28 0,00 –242830,28 Voluntary Coupled Support 2021 M07 CY 2019 FLAT RATE 5,00% EUR –2924,57 0,00 –2924,57 Voluntary Coupled Support 2021 M07 CY 2020 FLAT RATE 5,00% EUR –236969,17 0,00 –236969,17 Voluntary Coupled Support 2022 M07 CY 2021 FLAT RATE 5,00% EUR –216882,72 0,00 –216882,72 Voluntary Coupled Support 2019 M18 CY 2018 ONE OFF EUR –4969,20 –439,69 –4529,51 Voluntary Coupled Support 2020 M18 CY 2019 ONE OFF EUR –20915,29 –1571,50 –19343,79 Voluntary Coupled Support 2021 M18 CY 2020 ONE OFF EUR –8126,04 0,00 –8126,04 Voluntary Coupled Support 2019 M19 CY 2018 ONE OFF EUR –2147319,78 –79564,29 –2067755,49 Voluntary Coupled Support 2020 M19 CY 2019 ONE OFF EUR –1555113,35 –856,06 –1554257,29 Voluntary Coupled Support 2021 M19 CY 2020 ONE OFF EUR –776041,55 0,00 –776041,55 Voluntary Coupled Support 2019 M20 CY 2018 ONE OFF EUR –7449,62 –435,11 –7014,51 Voluntary Coupled Support 2020 M20 CY 2019 ONE OFF EUR –11835,77 –104,22 –11731,55 Voluntary Coupled Support 2021 M20 CY 2020 ONE OFF EUR –1746,98 0,00 –1746,98 Total IT: EUR –8843599,39 –103544,64 –8740054,75 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided LV Clearance of Accounts - Financial Clearance 2020 Cases declared as irrecoverable concerning natural and legal persons ONE OFF EUR –3598,06 0,00 –3598,06 Total LV: EUR –3598,06 0,00 –3598,06 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided PL Promotion Measures 2023 Deficiencies in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 2 promotion programmes. FY 2023 FLAT RATE 5,00% EUR –101151,98 0,00 –101151,98 Promotion Measures 2019 Deficiencies in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 8 promotion programmes. FYs 2019-2022 FLAT RATE 5,00% EUR –134415,11 –73026,64 –61388,47 Promotion Measures 2020 Deficiencies in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 8 promotion programmes. FYs 2019-2022 FLAT RATE 5,00% EUR –88221,78 0,00 –88221,78 Promotion Measures 2021 Deficiencies in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 8 promotion programmes. FYs 2019-2022 FLAT RATE 5,00% EUR –183262,57 0,00 –183262,57 Promotion Measures 2022 Deficiencies in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 8 promotion programmes. FYs 2019-2022 FLAT RATE 5,00% EUR –54903,33 0,00 –54903,33 Decoupled Direct Aids 2020 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ GP ONE OFF EUR –35297,14 0,00 –35297,14 Decoupled Direct Aids 2020 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ RED ONE OFF EUR –14832,71 0,00 –14832,71 Decoupled Direct Aids 2020 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ SAPS ONE OFF EUR –75568,09 0,00 –75568,09 Voluntary Coupled Support Area Based 2020 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ VCS M10 ONE OFF EUR –132,44 0,00 –132,44 Voluntary Coupled Support Area Based 2020 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ VCS M11 ONE OFF EUR –15,60 0,00 –15,60 Voluntary Coupled Support Area Based 2020 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ VCS M13 ONE OFF EUR –287,82 0,00 –287,82 Voluntary Coupled Support Area Based 2020 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ VCS M5 ONE OFF EUR –699,61 0,00 –699,61 Voluntary Coupled Support Area Based 2020 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ VCS M7 ONE OFF EUR –68,46 0,00 –68,46 Voluntary Coupled Support Area Based 2020 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ VCS M8 ONE OFF EUR –191,47 0,00 –191,47 Decoupled Direct Aids 2020 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ YFS ONE OFF EUR –1898,62 0,00 –1898,62 Decoupled Direct Aids 2021 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ GP ONE OFF EUR –39895,57 0,00 –39895,57 Decoupled Direct Aids 2021 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ RED ONE OFF EUR –15894,74 0,00 –15894,74 Decoupled Direct Aids 2021 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ SAPS ONE OFF EUR –83538,56 0,00 –83538,56 Voluntary Coupled Support Area Based 2021 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ VCS M11 ONE OFF EUR –7,58 0,00 –7,58 Voluntary Coupled Support Area Based 2021 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ VCS M13 ONE OFF EUR –816,04 0,00 –816,04 Voluntary Coupled Support Area Based 2021 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ VCS M5 ONE OFF EUR –1294,81 0,00 –1294,81 Voluntary Coupled Support Area Based 2021 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ VCS M7 ONE OFF EUR –32,26 0,00 –32,26 Voluntary Coupled Support Area Based 2021 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ VCS M8 ONE OFF EUR –1972,76 0,00 –1972,76 Decoupled Direct Aids 2021 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ YFS ONE OFF EUR –2386,12 0,00 –2386,12 Decoupled Direct Aids 2022 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2021 _ GP ONE OFF EUR –20954,26 0,00 –20954,26 Decoupled Direct Aids 2022 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2021 _ RED ONE OFF EUR –12007,76 0,00 –12007,76 Decoupled Direct Aids 2022 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2021 _ SAPS ONE OFF EUR –61424,71 0,00 –61424,71 Voluntary Coupled Support 2022 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2021 _ VCS M13 ONE OFF EUR –251,36 0,00 –251,36 Voluntary Coupled Support 2022 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2021 _ VCS M5 ONE OFF EUR –698,69 0,00 –698,69 Voluntary Coupled Support 2022 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2021 _ VCS M7 ONE OFF EUR –3125,11 0,00 –3125,11 Voluntary Coupled Support 2022 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2021 _ VCS M8 ONE OFF EUR –140,66 0,00 –140,66 Decoupled Direct Aids 2022 Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2021 _ YFS ONE OFF EUR –5150,04 0,00 –5150,04 Total PL: EUR –940537,76 –73026,64 –867511,12 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided RO Decoupled Direct Aids 2020 LLF and TG 2019 ONE OFF EUR –30429,77 0,00 –30429,77 Decoupled Direct Aids 2021 LLF and TG 2020 ONE OFF EUR –73862,47 0,00 –73862,47 Decoupled Direct Aids 2022 LLF and TG 2021 ONE OFF EUR –31850,65 0,00 –31850,65 Decoupled Direct Aids 2020 LPIS identification of RPs 2019 ONE OFF EUR –257726,07 0,00 –257726,07 Decoupled Direct Aids 2020 LPIS update 2019 GRP ONE OFF EUR –346718,61 0,00 –346718,61 Decoupled Direct Aids 2020 LPIS update 2019 RDP ONE OFF EUR –190267,78 0,00 –190267,78 Decoupled Direct Aids 2020 LPIS update 2019 SAPS ONE OFF EUR –1108492,38 0,00 –1108492,38 Decoupled Direct Aids 2020 LPIS update 2019 YFS ONE OFF EUR –18658,84 0,00 –18658,84 Voluntary Coupled Support Area Based 2020 LPIS update VCS M1 2019 ONE OFF EUR –487,52 0,00 –487,52 Voluntary Coupled Support Area Based 2020 LPIS update VCS M12 2019 ONE OFF EUR –573,78 0,00 –573,78 Voluntary Coupled Support Area Based 2020 LPIS update VCS M2 2019 ONE OFF EUR –7315,22 0,00 –7315,22 Voluntary Coupled Support Area Based 2020 LPIS update VCS M3 2019 ONE OFF EUR –4,86 0,00 –4,86 Voluntary Coupled Support Area Based 2020 LPIS update VCS M7 2019 ONE OFF EUR –19,01 0,00 –19,01 Voluntary Coupled Support Area Based 2020 LPIS update VCS M9 2019 ONE OFF EUR –2285,89 0,00 –2285,89 Voluntary Coupled Support Area Based 2020 VCS M2 2019 ONE OFF EUR –9117,16 0,00 –9117,16 Voluntary Coupled Support Area Based 2021 VCS M2 2020 ONE OFF EUR –3868,30 0,00 –3868,30 Voluntary coupled support cs 2022 VCS M2 2021 ONE OFF EUR –1404,41 0,00 –1404,41 Total RO: EUR –2083082,72 0,00 –2083082,72 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided SE Clearance of Accounts - Financial Clearance 2019 Delays in the issuance of recoveries as per Article 54(1) and (5) of Regulation (EU) 1306/2013 (EAGF) ONE OFF EUR –290243,39 0,00 –290243,39 Total SE: EUR –290243,39 0,00 –290243,39 Currency Gross Amount Deductions Net Decided EUR –26907095,20 –349493,64 –26557601,56

Financial corrections from cross-compliance

Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided lEE Cross-compliance 2020 CY 2019 FLAT RATE 2,00% EUR –280008,79 0,00 –280008,79 Cross-compliance 2021 CY 2019 FLAT RATE 2,00% EUR –23,36 0,00 –23,36 Cross-compliance 2022 CY 2019 FLAT RATE 2,00% EUR –8,00 0,00 –8,00 Cross-compliance 2021 CY 2020 FLAT RATE 2,00% EUR –325400,95 0,00 –325400,95 Cross-compliance 2022 CY 2020 FLAT RATE 2,00% EUR –2,42 0,00 –2,42 Cross-compliance 2022 CY 2021 FLAT RATE 2,00% EUR –370994,99 0,00 –370994,99 Total EE: EUR –976438,51 0,00 –976438,51 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided FR Cross-compliance 2017 CY 2016 Corsica FLAT RATE 5,00% EUR –3330,16 –81,59 –3248,57 Cross-compliance 2018 CY 2016 Corsica FLAT RATE 5,00% EUR –3310,03 –7,99 –3302,04 Cross-compliance 2019 CY 2016 Corsica FLAT RATE 5,00% EUR –56,58 –0,02 –56,56 Cross-compliance 2020 CY 2016 Corsica FLAT RATE 5,00% EUR –9,60 –0,05 –9,55 Cross-compliance 2021 CY 2016 Corsica FLAT RATE 5,00% EUR –32,12 0,00 –32,12 Cross-compliance 2022 CY 2016 Corsica FLAT RATE 5,00% EUR –190,18 0,00 –190,18 Cross-compliance 2018 CY 2017 FLAT RATE 5,00% EUR –35946858,89 –578393,56 –35368465,33 Cross-compliance 2019 CY 2017 FLAT RATE 5,00% EUR –50166,50 –835,41 –49331,09 Cross-compliance 2020 CY 2017 FLAT RATE 5,00% EUR –3680,13 –4,56 –3675,57 Cross-compliance 2021 CY 2017 FLAT RATE 5,00% EUR –1588,76 0,00 –1588,76 Cross-compliance 2022 CY 2017 FLAT RATE 5,00% EUR –2180,67 0,00 –2180,67 Cross-compliance 2017 CY 2018 FLAT RATE 2,00% EUR –35551,55 –801,02 –34750,53 Cross-compliance 2018 CY 2018 FLAT RATE 2,00% EUR –50540,64 –2824,35 –47716,29 Cross-compliance 2019 CY 2018 FLAT RATE 2,00% EUR –13838029,43 –140126,62 –13697902,81 Cross-compliance 2020 CY 2018 FLAT RATE 2,00% EUR –9149,20 –40,05 –9109,15 Cross-compliance 2021 CY 2018 FLAT RATE 2,00% EUR –1125,93 –0,26 –1125,67 Cross-compliance 2022 CY 2018 FLAT RATE 2,00% EUR –505,31 0,00 –505,31 Cross-compliance 2020 CY 2019 FLAT RATE 2,00% EUR –12312513,78 –118527,16 –12193986,62 Cross-compliance 2021 CY 2019 FLAT RATE 2,00% EUR –2739,67 –6,60 –2733,07 Cross-compliance 2022 CY 2019 FLAT RATE 2,00% EUR –223,70 0,00 –223,70 Cross-compliance 2023 CY 2019 FLAT RATE 2,00% EUR –0,03 0,00 –0,03 Total FR: EUR –62261782,86 –841649,24 –61420133,62 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided IT Cross-compliance 2020 CY 2019 GAEC 7 FLAT RATE 2,00% EUR –595558,15 –2205,44 –593352,71 Cross-compliance 2021 CY 2019 GAEC 7 FLAT RATE 2,00% EUR –49302,70 –9,52 –49293,18 Cross-compliance 2022 CY 2019 GAEC 7 FLAT RATE 2,00% EUR –1828,79 0,00 –1828,79 Total IT: EUR –646689,64 –2214,96 –644474,68 Currency Gross Amount Deductions Net Decided EUR –63884911,01 –843864,20 –63041046,81

EAFRD Financial corrections - excluding cross-compliance

Budget Item: 6201

Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided BG Rural Development EAFRD investment - private beneficiaries 2019 1.2. Financial and known errors for EAFRD NIACS (M4.1) ONE OFF EUR –161943,54 0,00 –161943,54 Rural Development EAFRD Measures with flat-rate support 2019 1.2. Financial and known errors for EAFRD NIACS (M6.1) ONE OFF EUR –21201,50 0,00 –21201,50 Rural Development EAFRD investment - public beneficiaries 2019 1.2. Financial and known errors for EAFRD NIACS (M7.2) ONE OFF EUR –1165,60 0,00 –1165,60 Irregularities 2022 EAFRD 2007-2013: deficiencies in debt management ONE OFF EUR –14037746,26 0,00 –14037746,26 Irregularities 2022 EAFRD 2014-2020: deficiencies in debt management ONE OFF EUR –3717098,51 0,00 –3717098,51 Rural Development EAFRD measures subject to IACS 2019 Financial and Known errors EAFRD IACS ONE OFF EUR –20754,70 –2097,92 –18656,78 Total BG: EUR –17959910,11 –2097,92 –17957812,19 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided CY Clearance of Accounts - Financial Clearance 2020 Debt management + error in EAFRD ONE OFF EUR –44,47 0,00 –44,47 Total CY: EUR –44,47 0,00 –44,47 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided DE Rural Development EAFRD Leader 2021 Continuation of a financial correction FY2021 FLAT RATE 5,00% EUR –321356,32 0,00 –321356,32 Rural Development EAFRD Leader 2022 Continuation of a financial correction FY2022 FLAT RATE 5,00% EUR –179926,06 0,00 –179926,06 Rural Development EAFRD Leader 2020 ROC - limited population (projects with ammendaments under LEADER) FY2020 FLAT RATE 10,00% EUR –81295,64 0,00 –81295,64 Rural Development EAFRD Leader 2021 ROC - limited population (projects with ammendaments under LEADER) FY 2021 FLAT RATE 10,00% EUR –84055,59 0,00 –84055,59 Rural Development EAFRD Leader 2022 ROC - limited population (projects with ammendaments under LEADER) FY 2022 FLAT RATE 10,00% EUR –89542,56 0,00 –89542,56 Rural Development EAFRD investment - public beneficiaries 2021 Weakness in a key control: Appropriate checks on the eligibility of the costs of the operation ONE OFF EUR –55541,86 0,00 –55541,86 Rural Development EAFRD Measures with flat-rate support 2021 Weakness in a key control : Appropriate evaluation of the reasonableness of costs ONE OFF EUR –77,41 0,00 –77,41 Rural Development EAFRD investment - private beneficiaries 2021 Weakness in a key control: Appropriate evaluation of the reasonableness of costs FLAT RATE 5,00% EUR –29209,84 0,00 –29209,84 Rural Development EAFRD investment - private beneficiaries 2022 Weakness in a key control: Appropriate evaluation of the reasonableness of costs FLAT RATE 5,00% EUR –12893,69 0,00 –12893,69 Total DE: EUR –853898,97 0,00 –853898,97 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided ES Rural Development EAFRD Knowledge and innovation 2020 Deficiency in one key control FLAT RATE 5,00% EUR –1419,79 0,00 –1419,79 Rural Development EAFRD Knowledge and innovation 2021 Deficiency in one key control FLAT RATE 5,00% EUR –15170,33 0,00 –15170,33 Rural Development EAFRD Leader 2020 files not meeting minimum score - M19.2 ONE OFF EUR –23515,80 0,00 –23515,80 Rural Development EAFRD Leader 2021 files not meeting minimum score - M19.2 ONE OFF EUR –13310,50 0,00 –13310,50 Rural Development EAFRD Knowledge and innovation 2020 ineligible expenditure - M3.2 ONE OFF EUR –1141,56 0,00 –1141,56 Rural Development EAFRD Knowledge and innovation 2021 ineligible expenditure - M3.2 ONE OFF EUR –359,05 0,00 –359,05 Rural Development EAFRD Measures with flat-rate support 2021 ineligible files - M6.1 ONE OFF EUR –19440,00 0,00 –19440,00 Total ES: EUR –74357,03 0,00 –74357,03 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided HR Clearance of Accounts - Financial Clearance 2021 Finding 1.2 ONE OFF EUR –3110,01 0,00 –3110,01 Clearance of Accounts - Financial Clearance 2021 Finding 1.3 ONE OFF EUR –641,17 0,00 –641,17 Total HR: EUR –3751,18 0,00 –3751,18 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided HU Clearance of Accounts - Financial Clearance 2020 Financial and known errors EAFRD IACS ONE OFF EUR –7316,05 0,00 –7316,05 Rural Development EAFRD measures subject to IACS 2020 FY2020 - Measure 10: flat rate correction of 7% to amounts checked on-the-spot by Plant and Soil Protection Departments FLAT RATE 7,00% EUR –614066,89 0,00 –614066,89 Rural Development EAFRD measures subject to IACS 2020 FY2020 - Measure 11: flat rate correction of 5% to amounts checked on-the-spot by Plant and Soil Protection Departments FLAT RATE 5,00% EUR –75635,49 0,00 –75635,49 Rural Development EAFRD measures subject to IACS 2020 FY2020 - measure 12: ineligible expenditure calculated for absence of ancillary control ONE OFF EUR –27184,95 0,00 –27184,95 Rural Development EAFRD measures subject to IACS 2021 FY2021 - measure 12: ineligible expenditure calculated for absence of ancillary control ONE OFF EUR –16234,02 0,00 –16234,02 Total HU: EUR –740437,40 0,00 –740437,40 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided IT Rural Development EAFRD Leader 2019 Appropriate assessment of reasonableness of costs - M 19 absence of control in a specific population FLAT RATE 10,00% EUR –444,97 0,00 –444,97 Rural Development EAFRD Leader 2020 Appropriate assessment of reasonableness of costs - M 19 absence of control in a specific population FLAT RATE 10,00% EUR –2113,48 0,00 –2113,48 Rural Development EAFRD Leader 2021 Appropriate assessment of reasonableness of costs - M 19 absence of control in a specific population FLAT RATE 10,00% EUR –400,54 0,00 –400,54 Rural Development EAFRD Knowledge and innovation 2019 Appropriate assessment of reasonableness of costs - M 3.2 absence of control in a specific population FLAT RATE 10,00% EUR –2171,44 0,00 –2171,44 Rural Development EAFRD Knowledge and innovation 2020 Appropriate assessment of reasonableness of costs - M 3.2 absence of control in a specific population FLAT RATE 10,00% EUR –2059,24 0,00 –2059,24 Rural Development EAFRD Knowledge and innovation 2021 Appropriate assessment of reasonableness of costs - M 3.2 absence of control in a specific population FLAT RATE 10,00% EUR –2457,33 0,00 –2457,33 Rural Development EAFRD investment - private beneficiaries 2019 Appropriate assessment of reasonableness of costs - M 4.1, 4.2, absence of control in a specific population FLAT RATE 10,00% EUR –8523,12 0,00 –8523,12 Rural Development EAFRD investment - private beneficiaries 2020 Appropriate assessment of reasonableness of costs - M 4.1, 4.2, absence of control in a specific population FLAT RATE 10,00% EUR –49352,55 0,00 –49352,55 Rural Development EAFRD investment - private beneficiaries 2021 Appropriate assessment of reasonableness of costs - M 4.1, 4.2, absence of control in a specific population FLAT RATE 10,00% EUR –48686,36 0,00 –48686,36 Rural Development EAFRD Measures with flat-rate support 2020 Appropriate assessment of reasonableness of costs - M 6.4 absence on a specific population FLAT RATE 10,00% EUR –5390,00 0,00 –5390,00 Rural Development EAFRD Measures with flat-rate support 2021 Appropriate assessment of reasonableness of costs - M 6.4 absence on a specific population FLAT RATE 10,00% EUR –6379,41 0,00 –6379,41 Total IT: EUR –127978,44 0,00 –127978,44 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided LV Clearance of Accounts - Financial Clearance 2020 Cases declared as irrecoverable concerning natural and legal persons ONE OFF EUR –100747,48 0,00 –100747,48 Total LV: EUR –100747,48 0,00 –100747,48 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided RO Rural Development EAFRD measures subject to IACS 2020 LPIS MEA EAFRD M10 2019 ONE OFF EUR –882121,06 0,00 –882121,06 Rural Development EAFRD measures subject to IACS 2021 LPIS MEA EAFRD M10 2020 ONE OFF EUR –1157639,98 0,00 –1157639,98 Rural Development EAFRD measures subject to IACS 2020 LPIS MEA EAFRD M11 2019 ONE OFF EUR –2827002,54 0,00 –2827002,54 Rural Development EAFRD measures subject to IACS 2021 LPIS MEA EAFRD M11 2020 ONE OFF EUR –3402472,65 0,00 –3402472,65 Rural Development EAFRD measures subject to IACS 2020 LPIS update EAFRD M10 2019 ONE OFF EUR –318908,65 0,00 –318908,65 Rural Development EAFRD measures subject to IACS 2020 LPIS update EAFRD M11 2019 ONE OFF EUR –8521,37 0,00 –8521,37 Rural Development EAFRD measures subject to IACS 2020 LPIS update EAFRD M13 2019 ONE OFF EUR –458809,03 0,00 –458809,03 Total RO: EUR –9055475,28 0,00 –9055475,28 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided SE Clearance of Accounts - Financial Clearance 2019 1.2. Projected incompliance rate EAFRD IACS ESTIMATED BY AMOUNT EUR –2208098,79 –18539,58 –2189559,21 Rural Development EAFRD Knowledge and innovation 2022 Deficiency in four key controls for M1.2 FLAT RATE 5,00% EUR –120840,78 0,00 –120840,78 Rural Development EAFRD Knowledge and innovation 2019 Deficiency in four key controls for M1.2 FLAT RATE 5,00% EUR –214191,42 0,00 –214191,42 Rural Development EAFRD Knowledge and innovation 2020 Deficiency in four key controls for M1.2 FLAT RATE 5,00% EUR –264229,03 0,00 –264229,03 Rural Development EAFRD Knowledge and innovation 2021 Deficiency in four key controls for M1.2 FLAT RATE 5,00% EUR –299597,19 0,00 –299597,19 Rural Development EAFRD Leader 2018 Deficiency in one key control FLAT RATE 5,00% EUR –4023,11 0,00 –4023,11 Rural Development EAFRD Measures with flat-rate support 2018 Deficiency in one key control ONE OFF EUR –3,64 0,00 –3,64 Rural Development EAFRD Leader 2019 Deficiency in one key control FLAT RATE 5,00% EUR –197866,63 0,00 –197866,63 Rural Development EAFRD Measures with flat-rate support 2019 Deficiency in one key control ONE OFF EUR –60,93 0,00 –60,93 Rural Development EAFRD Leader 2020 Deficiency in one key control FLAT RATE 5,00% EUR –406605,55 0,00 –406605,55 Rural Development EAFRD Measures with flat-rate support 2020 Deficiency in one key control ONE OFF EUR –170,90 0,00 –170,90 Rural Development EAFRD Leader 2021 Deficiency in one key control FLAT RATE 5,00% EUR –348057,59 0,00 –348057,59 Rural Development EAFRD Measures with flat-rate support 2021 Deficiency in one key control ONE OFF EUR –37,12 0,00 –37,12 Rural Development EAFRD Leader 2022 Deficiency in one key control FLAT RATE 5,00% EUR –10884,44 0,00 –10884,44 Rural Development EAFRD Measures with flat-rate support 2022 Deficiency in one key control ONE OFF EUR –24,44 0,00 –24,44 Rural Development EAFRD investment - private beneficiaries 2018 Deficiency in one key control 0.17% on M4.1 ONE OFF EUR –8,00 0,00 –8,00 Rural Development EAFRD investment - private beneficiaries 2019 Deficiency in one key control 0.17% on M4.1 ONE OFF EUR –679,66 0,00 –679,66 Rural Development EAFRD investment - private beneficiaries 2020 Deficiency in one key control 0.17% on M4.1 ONE OFF EUR –642,76 0,00 –642,76 Rural Development EAFRD investment - private beneficiaries 2021 Deficiency in one key control 0.17% on M4.1 ONE OFF EUR –397,57 0,00 –397,57 Rural Development EAFRD investment - private beneficiaries 2022 Deficiency in one key control 0.17% on M4.1 ONE OFF EUR –234,56 0,00 –234,56 Rural Development EAFRD investment - private beneficiaries 2019 Deficiency in one key control 0.17% on M4.2 ONE OFF EUR –22,20 0,00 –22,20 Rural Development EAFRD investment - private beneficiaries 2020 Deficiency in one key control 0.17% on M4.2 ONE OFF EUR –56,94 0,00 –56,94 Rural Development EAFRD investment - private beneficiaries 2021 Deficiency in one key control 0.17% on M4.2 ONE OFF EUR –11,79 0,00 –11,79 Rural Development EAFRD investment - private beneficiaries 2022 Deficiency in one key control 0.17% on M4.2 ONE OFF EUR –20,46 0,00 –20,46 Rural Development EAFRD investment - public beneficiaries 2019 Deficiency in one key control 0.17% on M7.2 and 7.5 ONE OFF EUR –84,19 0,00 –84,19 Rural Development EAFRD investment - public beneficiaries 2020 Deficiency in one key control 0.17% on M7.2 and 7.5 ONE OFF EUR –103,95 0,00 –103,95 Rural Development EAFRD investment - public beneficiaries 2021 Deficiency in one key control 0.17% on M7.2 and 7.5 ONE OFF EUR –68,98 0,00 –68,98 Rural Development EAFRD investment - public beneficiaries 2022 Deficiency in one key control 0.17% on M7.2 and 7.5 ONE OFF EUR –54,31 0,00 –54,31 Rural Development EAFRD investment - public beneficiaries 2018 Deficiency in one key control 0.17% on M7.4 ONE OFF EUR –9,38 0,00 –9,38 Rural Development EAFRD investment - public beneficiaries 2019 Deficiency in one key control 0.17% on M7.4 ONE OFF EUR –553,44 0,00 –553,44 Rural Development EAFRD investment - public beneficiaries 2020 Deficiency in one key control 0.17% on M7.4 ONE OFF EUR –504,50 0,00 –504,50 Rural Development EAFRD investment - public beneficiaries 2021 Deficiency in one key control 0.17% on M7.4 ONE OFF EUR –276,85 0,00 –276,85 Rural Development EAFRD investment - public beneficiaries 2022 Deficiency in one key control 0.17% on M7.4 ONE OFF EUR –237,34 0,00 –237,34 Rural Development EAFRD investment - private beneficiaries 2018 Deficiency in one key control 1.98% on M4.1 ONE OFF EUR –8331,71 0,00 –8331,71 Rural Development EAFRD investment - private beneficiaries 2019 Deficiency in one key control 1.98% on M4.1 ONE OFF EUR –363064,38 0,00 –363064,38 Rural Development EAFRD investment - private beneficiaries 2020 Deficiency in one key control 1.98% on M4.1 ONE OFF EUR –426173,11 0,00 –426173,11 Rural Development EAFRD investment - private beneficiaries 2021 Deficiency in one key control 1.98% on M4.1 ONE OFF EUR –290663,58 0,00 –290663,58 Rural Development EAFRD investment - private beneficiaries 2022 Deficiency in one key control 1.98% on M4.1 ONE OFF EUR –206643,27 0,00 –206643,27 Rural Development EAFRD investment - public beneficiaries 2018 Deficiency in one key control 1.98% on M7.4 ONE OFF EUR –986,57 0,00 –986,57 Rural Development EAFRD investment - public beneficiaries 2019 Deficiency in one key control 1.98% on M7.4 ONE OFF EUR –27022,65 0,00 –27022,65 Rural Development EAFRD investment - public beneficiaries 2020 Deficiency in one key control 1.98% on M7.4 ONE OFF EUR –8321,62 0,00 –8321,62 Rural Development EAFRD investment - public beneficiaries 2021 Deficiency in one key control 1.98% on M7.4 ONE OFF EUR –968,45 0,00 –968,45 Rural Development EAFRD investment - public beneficiaries 2022 Deficiency in one key control 1.98% on M7.4 ONE OFF EUR –46956,25 0,00 –46956,25 Rural Development EAFRD investment - public beneficiaries 2019 Deficiency in one key control for M7.3 FLAT RATE 2,00% EUR –442903,33 0,00 –442903,33 Rural Development EAFRD investment - public beneficiaries 2020 Deficiency in one key control for M7.3 FLAT RATE 2,00% EUR –692124,19 0,00 –692124,19 Rural Development EAFRD investment - public beneficiaries 2021 Deficiency in one key control for M7.3 FLAT RATE 2,00% EUR –643221,51 0,00 –643221,51 Rural Development EAFRD investment - public beneficiaries 2022 Deficiency in one key control for M7.3 FLAT RATE 2,00% EUR –513581,39 0,00 –513581,39 Rural Development EAFRD Knowledge and innovation 2019 Deficiency in one key control M1.1 FLAT RATE 5,00% EUR –16307,50 0,00 –16307,50 Rural Development EAFRD Knowledge and innovation 2020 Deficiency in one key control M1.1 FLAT RATE 5,00% EUR –34200,05 0,00 –34200,05 Rural Development EAFRD Knowledge and innovation 2021 Deficiency in one key control M1.1 FLAT RATE 5,00% EUR –41008,74 0,00 –41008,74 Rural Development EAFRD Knowledge and innovation 2022 Deficiency in one key control M1.1 FLAT RATE 5,00% EUR –938,25 0,00 –938,25 Rural Development EAFRD Knowledge and innovation 2018 Deficiency in one key control M16 FLAT RATE 5,00% EUR –4234,81 0,00 –4234,81 Rural Development EAFRD Knowledge and innovation 2019 Deficiency in one key control M16 FLAT RATE 5,00% EUR –50084,49 0,00 –50084,49 Rural Development EAFRD Knowledge and innovation 2020 Deficiency in one key control M16 FLAT RATE 5,00% EUR –182847,57 0,00 –182847,57 Rural Development EAFRD Knowledge and innovation 2021 Deficiency in one key control M16 FLAT RATE 5,00% EUR –343698,37 0,00 –343698,37 Rural Development EAFRD Knowledge and innovation 2022 Deficiency in one key control M16 FLAT RATE 5,00% EUR –14999,63 0,00 –14999,63 Rural Development EAFRD investment - public beneficiaries 2018 Deficiency in one key control M7.2 7.4 7.5 7.6 FLAT RATE 5,00% EUR –5153,19 0,00 –5153,19 Rural Development EAFRD investment - public beneficiaries 2019 Deficiency in one key control M7.2 7.4 7.5 7.6 FLAT RATE 5,00% EUR –250561,76 0,00 –250561,76 Rural Development EAFRD investment - public beneficiaries 2020 Deficiency in one key control M7.2 7.4 7.5 7.6 FLAT RATE 5,00% EUR –562822,26 0,00 –562822,26 Rural Development EAFRD investment - public beneficiaries 2021 Deficiency in one key control M7.2 7.4 7.5 7.6 FLAT RATE 5,00% EUR –394641,77 0,00 –394641,77 Rural Development EAFRD investment - public beneficiaries 2022 Deficiency in one key control M7.2 7.4 7.5 7.6 FLAT RATE 5,00% EUR –3924,80 0,00 –3924,80 Clearance of Accounts - Financial Clearance 2019 Delays in the issuance of recoveries as per Article 54(1) and (5) of Regulation (EU) 1306/2013 (EAFRD) ONE OFF EUR –2249782,39 0,00 –2249782,39 Rural Development EAFRD Knowledge and innovation 2019 ineligible expenditure for one file of M1.2 ONE OFF EUR –2445,78 0,00 –2445,78 Rural Development EAFRD Knowledge and innovation 2018 Ineligible file ONE OFF EUR –36174,00 0,00 –36174,00 Rural Development EAFRD Knowledge and innovation 2019 Ineligible file ONE OFF EUR –22117,00 0,00 –22117,00 Rural Development EAFRD Knowledge and innovation 2020 Ineligible file ONE OFF EUR –52735,00 0,00 –52735,00 Rural Development EAFRD Knowledge and innovation 2021 Ineligible file ONE OFF EUR –119228,00 0,00 –119228,00 Rural Development EAFRD investment - public beneficiaries 2019 Ineligible files ONE OFF EUR –20402,10 0,00 –20402,10 Total SE: EUR –12157927,91 –18539,58 –12139388,33 Currency Gross Amount Deductions Net Decided EUR –41074528,27 –20637,50 –41053890,77

Financial corrections from cross-compliance

Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided EE Cross-compliance 2020 CY 2019 FLAT RATE 2,00% EUR –93617,91 0,00 –93617,91 Cross-compliance 2022 CY 2019 FLAT RATE 2,00% EUR –19,69 0,00 –19,69 Cross-compliance 2021 CY 2020 FLAT RATE 2,00% EUR –95038,07 0,00 –95038,07 Cross-compliance 2022 CY 2020 FLAT RATE 2,00% EUR –0,12 0,00 –0,12 Cross-compliance 2022 CY 2021 FLAT RATE 2,00% EUR –88896,95 0,00 –88896,95 Total EE: EUR –277572,74 0,00 –277572,74 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided FR Cross-compliance 2017 CY 2016 Corsica FLAT RATE 5,00% EUR –20665,16 –7398,41 –13266,75 Cross-compliance 2018 CY 2016 Corsica FLAT RATE 5,00% EUR –15304,23 –3993,79 –11310,44 Cross-compliance 2019 CY 2016 Corsica FLAT RATE 5,00% EUR –3771,64 –493,14 –3278,50 Cross-compliance 2020 CY 2016 Corsica FLAT RATE 5,00% EUR –4317,59 –594,99 –3722,60 Cross-compliance 2021 CY 2016 Corsica FLAT RATE 5,00% EUR –300,11 –5,69 –294,42 Cross-compliance 2022 CY 2016 Corsica FLAT RATE 5,00% EUR –31,35 0,00 –31,35 Cross-compliance 2018 CY 2017 FLAT RATE 5,00% EUR –3874747,68 –24312,94 –3850434,74 Cross-compliance 2019 CY 2017 FLAT RATE 5,00% EUR –1253371,92 –35286,28 –1218085,64 Cross-compliance 2020 CY 2017 FLAT RATE 5,00% EUR –61728,26 –1237,52 –60490,74 Cross-compliance 2021 CY 2017 FLAT RATE 5,00% EUR –1995,50 –8,41 –1987,09 Cross-compliance 2022 CY 2017 FLAT RATE 5,00% EUR –1269,07 0,00 –1269,07 Cross-compliance 2019 CY 2018 FLAT RATE 2,00% EUR –2013710,19 –25450,98 –1988259,21 Cross-compliance 2020 CY 2018 FLAT RATE 2,00% EUR –105702,01 –632,54 –105069,47 Cross-compliance 2021 CY 2018 FLAT RATE 2,00% EUR –1209,06 –3,24 –1205,82 Cross-compliance 2022 CY 2018 FLAT RATE 2,00% EUR –407,76 0,00 –407,76 Cross-compliance 2020 CY 2019 FLAT RATE 2,00% EUR –1759328,27 –6438,49 –1752889,78 Cross-compliance 2021 CY 2019 FLAT RATE 2,00% EUR –5201,74 –4,28 –5197,46 Cross-compliance 2022 CY 2019 FLAT RATE 2,00% EUR –197,91 0,00 –197,91 Total FR: EUR –9123259,45 –105860,70 –9017398,75 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided IT Cross-compliance 2020 CY 2019 GAEC 7 FLAT RATE 2,00% EUR –231860,97 –5,09 –231855,88 Cross-compliance 2021 CY 2019 GAEC 7 FLAT RATE 2,00% EUR –20361,84 –1,24 –20360,60 Cross-compliance 2022 CY 2019 GAEC 7 FLAT RATE 2,00% EUR –1694,22 0,00 –1694,22 Total IT: EUR –253917,03 –6,33 –253910,70 Currency Gross Amount Deductions Net Decided EUR –9654749,22 –105867,03 –9548882,19 Financial Corrections Total Net Decided EAGF Financial corrections - excluding cross-compliance –26557601,56 EAGF Financial corrections from cross-compliance –63041046,81 EAFRD Financial corrections - excluding cross-compliance –41053890,77 EAFRD Financial corrections from cross-compliance –9548882,19 TOTAL: –140201421,33 Reimbursements Total Net Decided TOTAL: 0,00

Versions

2023-11-15