Commission Implementing Decision (EU) 2015/2098 of 13 November 2015 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(2015) 7716)

Commission Implementing Decision (EU) 2015/2098 of 13 November 2015 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(2015) 7716) (Only the Bulgarian, Czech, Danish, Dutch, English, French, German, Greek, Italian, Latvian, Lithuanian, Portuguese, Romanian, Slovak, Slovenian, Spanish, Swedish texts are authentic) 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 OJ L 347, 20.12.2013, p. 549. , and in particular Article 52 thereof, After consulting the Committee on the Agricultural Funds, Whereas: (1) In accordance with Article 31 of Council Regulation (EC) No 1290/2005 Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (OJ L 209, 11.8.2005, p. 1). and as from 1 January 2015 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) As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject. (7) 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 1 September 2015,

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 Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, Republic of Latvia, the Republic of Lithuania, the Kingdom of Netherlands, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland. Done at Brussels, 13 November 2015. For the Commission Phil Hogan Member of the Commission

Annex

ANNEX Budget Item: 05070107 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactPTIrregularities2011Due to change of the PACA these cases escaped the 50-50 ruleONE OFFEUR– 88813,210,00– 88813,21Certification2011EAGF non-IACS Most Likely ErrorONE OFFEUR– 337112,220,00– 337112,22Decoupled Direct Aids2010Weakness in LPIS, CY 2009FLAT RATE10,00 %EUR842101,130,00842101,13Decoupled Direct Aids2011Weakness in LPIS, CY 2009FLAT RATE10,00 %EUR128,160,00128,16Decoupled Direct Aids2011Weakness in LPIS, CY 2010FLAT RATE10,00 %EUR772454,040,00772454,04Decoupled Direct Aids2012Weakness in LPIS, CY 2010FLAT RATE10,00 %EUR– 18,010,00– 18,01Decoupled Direct Aids2012Weakness in LPIS, CY 2011FLAT RATE10,00 %EUR717437,910,00717437,91Total PT:EUR1906177,800,001906177,80CurrencyAmountDeductionsFinancial ImpactEUR1906177,800,001906177,80 Budget Item: 6701 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDECertification2010EAGF Non-IACS known errorONE OFFEUR– 264813,770,00– 264813,77Fruit and Vegetables — Exceptional support measures2011Mecklenburg-Vorpommern: withdrawal operations before the entry into force of Regulation (EU) No 585/2011FLAT RATE5,00 %EUR– 4917,030,00– 4917,03Certification2010MLE for the EAGF Non-IACS populationONE OFFEUR– 97582,360,00– 97582,36Decoupled Direct Aids2011Non-Extrapolation of results on-the-spot checks, claim years 2010-2012ONE OFF0,00 %EUR– 93482,990,00– 93482,99Decoupled Direct Aids2012Non-Extrapolation of results on-the-spot checks, claim years 2010-2012ONE OFF0,00 %EUR– 36627,260,00– 36627,26Fruit and Vegetables — Exceptional support measures2011Rheinland-Pfalz: management and control system before the entry into force of Regulation (EU) No 585/2011ONE OFFEUR– 194499,620,00– 194499,62Fruit and Vegetables — Operational Programmes2011Shortcomings in the recognition of PO 139040000019 — Mecklenburg-Vorpommern RegionFLAT RATE5,00 %EUR– 129432,740,00– 129432,74Fruit and Vegetables — Operational Programmes2012Shortcomings in the recognition of PO 139040000019 — Mecklenburg-Vorpommern RegionFLAT RATE5,00 %EUR– 147300,280,00– 147300,28 Fruit and Vegetables — Operational Programmes2013Shortcomings in the recognition of PO 139040000019 — Mecklenburg-Vorpommern RegionFLAT RATE5,00 %EUR– 150064,030,00– 150064,03_Recoveries2014Unjustified halting of recoveryONE OFF0,00 %EUR– 2481722,500,00– 2481722,50Decoupled Direct Aids2010Weakness on landscape features, claim years 2009-2011ONE OFF0,00 %EUR– 370623,930,00– 370623,93Decoupled Direct Aids2011Weakness on landscape features, claim years 2009-2011ONE OFF0,00 %EUR– 357838,280,00– 357838,28Decoupled Direct Aids2012Weakness on landscape features, claim years 2009-2011ONE OFF0,00 %EUR– 105163,650,00– 105163,65Total DE:EUR– 4434068,440,00– 4434068,44Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactESCertification2011known errorONE OFFEUR– 3998,890,00– 3998,89Other Direct Aid — Plant Products (POSEI)2008Weaknesses in SIGPAC impacting area-based complementary aid for bananasFLAT RATE5,00 %EUR– 135979,570,00– 135979,57Other Direct Aid — Plant Products (POSEI)2009Weaknesses in SIGPAC impacting area-based complementary aid for bananasFLAT RATE5,00 %EUR– 308720,400,00– 308720,40

Other Direct Aid — POSEI2010Weaknesses in SIGPAC impacting area-based complementary aid for bananasFLAT RATE5,00 %EUR– 306723,000,00– 306723,00Other Direct Aid — POSEI2011Weaknesses in SIGPAC impacting area-based complementary aid for bananasFLAT RATE2,00 %EUR– 123456,000,00– 123456,00Other Direct Aid — POSEI2012Weaknesses in SIGPAC impacting area-based complementary aid for bananasFLAT RATE2,00 %EUR– 122037,120,00– 122037,12Total ES:EUR– 1000914,980,00– 1000914,98Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFROther Direct Aid — Article 68-72 of Reg.73/20092013Deficiencies in the control of the bovine measures (veals) under Article 68 of Regulation 73/2009FLAT RATE10,00 %EUR– 406858,170,00– 406858,17Other Direct Aid — Article 68-72 of Reg.73/20092014Deficiencies in the control of the bovine measures (veals) under Article 68 of Regulation 73/2009FLAT RATE10,00 %EUR– 442175,480,00– 442175,48Wine — Restructuring2009Payment of aid before completion of restructuring operationsFLAT RATE5,00 %EUR– 606952,960,00– 606952,96Wine — Restructuring2010Payment of aid before completion of restructuring operationsFLAT RATE5,00 %EUR– 4372246,970,00– 4372246,97Wine — Restructuring2011Payment of aid before completion of restructuring operationsFLAT RATE5,00 %EUR– 5707849,360,00– 5707849,36Total FR:EUR– 11536082,940,00– 11536082,94 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGBFruit and Vegetables — Operational Programmes2005Ineligible expenditureONE OFFEUR– 1465892,11– 54831,07– 1411061,04Fruit and Vegetables — Operational Programmes2006Ineligible expenditureONE OFFEUR– 242089,88– 46800,46– 195289,42Fruit and Vegetables — Operational Programmes2007Ineligible expenditureONE OFFEUR– 1233634,25– 238484,38– 995149,87Fruit and Vegetables — Operational Programmes2008Ineligible expenditure (Exclusion)ONE OFFEUR– 13400,140,00– 13400,14Fruit and Vegetables — Operational Programmes2009Ineligible expenditure (Exclusion)ONE OFFEUR– 59288,470,00– 59288,47Fruit and Vegetables — Operational Programmes2010Ineligible expenditure (Exclusion)ONE OFFEUR– 22715,720,00– 22715,72Fruit and Vegetables — Operational Programmes2008Non-compliance with recognition criteria of producer organisations (100 % exclusion of 16 non-compliant producer organisations)ONE OFFEUR– 3656140,550,00– 3656140,55Fruit and Vegetables — Operational Programmes2009Non-compliance with recognition criteria of producer organisations (100 % exclusion of 16 non-compliant producer organisations)ONE OFFEUR– 6184584,800,00– 6184584,80Fruit and Vegetables — Operational Programmes2010Non-compliance with recognition criteria of producer organisations (100 % exclusion of 16 non-compliant producer organisations)ONE OFFEUR– 3480891,950,00– 3480891,95 Fruit and Vegetables — Operational Programmes2011Non-compliance with recognition criteria of producer organisations (100 % exclusion of 16 non-compliant producer organisations)ONE OFFEUR– 427546,590,00– 427546,59Fruit and Vegetables — Operational Programmes2012Non-compliance with recognition criteria of producer organisations (100 % exclusion of 16 non-compliant producer organisations)ONE OFFEUR– 2147,730,00– 2147,73Fruit and Vegetables — Operational Programmes2008Non-compliance with recognition criteria of producer organisations (Extrapolation)ONE OFFEUR– 3667910,510,00– 3667910,51Fruit and Vegetables — Operational Programmes2009Non-compliance with recognition criteria of producer organisations (Extrapolation)ONE OFFEUR– 7235505,780,00– 7235505,78Fruit and Vegetables — Operational Programmes2010Non-compliance with recognition criteria of producer organisations (Extrapolation)ONE OFFEUR– 4245105,280,00– 4245105,28Fruit and Vegetables — Operational Programmes2011Non-compliance with recognition criteria of producer organisations (Extrapolation)ONE OFFEUR– 543884,270,00– 543884,27Fruit and Vegetables — Operational Programmes2012Non-compliance with recognition criteria of producer organisations (Extrapolation)ONE OFFEUR– 26234,210,00– 26234,21Fruit and Vegetables — Operational Programmes2008Weaknesses in key controls in operational programmes of producer organisationsFLAT RATE10,00 %EUR– 1116828,27– 733745,12– 383083,15

Fruit and Vegetables — Operational Programmes2009Weaknesses in key controls in operational programmes of producer organisationsFLAT RATE10,00 %EUR– 2321311,07– 1347937,91– 973373,16Fruit and Vegetables — Operational Programmes2010Weaknesses in key controls in operational programmes of producer organisationsFLAT RATE10,00 %EUR– 1230356,65– 774871,30– 455485,35Fruit and Vegetables — Operational Programmes2011Weaknesses in key controls in operational programmes of producer organisationsFLAT RATE10,00 %EUR– 132682,06– 97143,08– 35538,98Fruit and Vegetables — Operational Programmes2012Weaknesses in key controls in operational programmes of producer organisationsFLAT RATE10,00 %EUR– 4552,41– 2838,19– 1714,22Total GB:EUR– 37312702,70– 3296651,51– 34016051,19Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGROther Direct Aid — Article 68-72 of Reg.73/20092014Changes introduced in declarations after the deadlineONE OFFEUR– 106702,000,00– 106702,00Other Direct Aid — Article 68-72 of Reg.73/20092012Changes introduced in declarations after the deadlineONE OFFEUR– 98796,620,00– 98796,62Other Direct Aid — Article 68-72 of Reg.73/20092013Changes introduced in declarations after the deadlineONE OFFEUR– 17215,350,00– 17215,35Other Direct Aid — Article 68-72 of Reg.73/20092012Control rate for ewes and she-goats schemeFLAT RATE2,00 %EUR– 485838,550,00– 485838,55 Entitlements2012Conversions of special entitlementsONE OFFEUR– 10821,890,00– 10821,89Entitlements2013Conversions of special entitlementsONE OFFEUR– 55395,360,00– 55395,36Entitlements2011Conversions of special entitlementsONE OFFEUR– 5204,470,00– 5204,47Irregularities2012Delays in the recovery procedure (case 154141)ONE OFF0,00 %EUR– 941437,400,00– 941437,40Irregularities2012Delays in the recovery procedure (case 162561)ONE OFF0,00 %EUR– 842096,150,00– 842096,15Irregularities2012Delays in the recovery procedure (case 162861)ONE OFF0,00 %EUR– 552487,950,00– 552487,95Irregularities2012Delays in the recovery procedure (case 163981)ONE OFFEUR– 279013,860,00– 279013,86Irregularities2012Delays in the recovery procedure (case 164801)ONE OFF0,00 %EUR– 27440,990,00– 27440,99Irregularities2012Delays in the recovery procedure (case 47761)ONE OFF0,00 %EUR– 452069,580,00– 452069,58Irregularities2012Delays in the recovery procedure (case 47781)ONE OFF0,00 %EUR– 1080514,890,00– 1080514,89 Entitlements2011National reserve allocation in 2010 — Short term lease contractFLAT RATE10,00 %EUR– 95815,50– 95815,500,00Entitlements2012National reserve allocation in 2010 — Short term lease contractFLAT RATE10,00 %EUR– 83079,90– 83079,900,00Entitlements2013National reserve allocation in 2010 — Short term lease contractFLAT RATE10,00 %EUR– 89037,300,00– 89037,30Irregularities2012Non reporting in Annex III (Cases EL/1995/002)ONE OFF0,00 %EUR– 666519,520,00– 666519,52Irregularities2012Non reporting in Annex III (Cases EL/1997/078/J)ONE OFF0,00 %EUR– 700033,300,00– 700033,30Promotional Measures2008not implementing art 25 of Reg. (EC) 501/2008FLAT RATE10,00 %EUR– 18671,280,00– 18671,28Promotional Measures2009not implementing art 25 of Reg. (EC) 501/2008FLAT RATE10,00 %EUR– 129920,480,00– 129920,48Promotional Measures2010not implementing art 25 of Reg. (EC) 501/2008FLAT RATE10,00 %EUR– 200612,640,00– 200612,64Promotional Measures2011not implementing art 25 of Reg. (EC) 501/2008FLAT RATE10,00 %EUR– 228647,150,00– 228647,15Promotional Measures2012not implementing art 25 of Reg. (EC) 501/2008FLAT RATE10,00 %EUR– 83658,550,00– 83658,55

Irregularities2012Weaknesses in the debt management proceduresFLAT RATE10,00 %EUR– 5993214,33– 417506,08– 5575708,25Total GR:EUR– 13244245,01– 596401,48– 12647843,53Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactIEOther Direct Aid — Energy Crops2009CY 2008, LPIS & OTSC Weaknesses — Aid Energy CropsONE OFFEUR– 31,050,00– 31,05Other Direct Aids2009CY 2008, LPIS & OTSC Weaknesses — Other Direct Aids (Protein Crops)ONE OFFEUR– 6,110,00– 6,11Decoupled Direct Aids2009CY 2008, LPIS & OTSC Weaknesses — SPSONE OFFEUR– 13797397,95– 236510,85– 13560887,10Other Direct Aids2010CY 2009, LPIS & OTSC Weaknesses — Other Direct Aids (Protein Crops)ONE OFFEUR– 34,450,00– 34,45Decoupled Direct Aids2010CY 2009, LPIS & OTSC Weaknesses — SPSONE OFFEUR– 12885281,59– 220875,62– 12664405,97Other Direct Aid — Article 68-72 of Reg.73/20092011CY 2010, LPIS & OTSC Weaknesses — ODA Art. 68 (Grassland Sheep Scheme)ONE OFFEUR– 38235,250,00– 38235,25 Other Direct Aids2011CY 2010, LPIS & OTSC Weaknesses — Other Direct Aids (Protein Crops)ONE OFFEUR– 11,110,00– 11,11Decoupled Direct Aids2011CY 2010, LPIS & OTSC Weaknesses — SPSONE OFFEUR– 10322794,07– 176950,23– 10145843,84Other Direct Aid — Article 68-72 of Reg.73/20092012CY 2011, LPIS & OTSC Weaknesses — ODA Art. 68 (Grassland Sheep Scheme)ONE OFFEUR– 38060,150,00– 38060,15Other Direct Aids2012CY 2011, LPIS & OTSC Weaknesses — Other Direct Aids (Protein Crops)ONE OFFEUR– 7,780,00– 7,78Decoupled Direct Aids2012CY 2011, LPIS & OTSC Weaknesses — SPSONE OFFEUR– 9441799,89– 161848,49– 9279951,40Other Direct Aid — Article 68-72 of Reg.73/20092013CY 2012, LPIS & OTSC Weaknesses — ODA Art. 68 (Grassland Sheep Scheme)ONE OFFEUR– 38125,910,00– 38125,91Decoupled Direct Aids2013CY 2012, LPIS & OTSC Weaknesses — SPSONE OFFEUR– 9180051,51– 157361,68– 9022689,83 Decoupled Direct Aids2014Payments made before finalisation of the cross-checksONE OFFEUR– 52583,000,00– 52583,00Decoupled Direct Aids2014Weaknesses in the LPIS — CY 2013 — low eligibility coefficientESTIMATED PERCENTAGE0,15 %EUR– 1794724,380,00– 1794724,38Decoupled Direct Aids2015Weaknesses in the LPIS — CY 2014 — low eligibility coefficientFLAT RATE0,15 %EUR– 1751128,170,00– 1751128,17Total IE:EUR– 59340272,37– 953546,87– 58386725,50Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactITCertification2009bad application of regulationsONE OFFEUR– 10762502,000,00– 10762502,00Fruit and Vegetables — Exceptional support measures2011Deduction of production already harvested. The guidance provided by the Italian authorities in June 2011 was not appropriate to allow the performance of the controls in compliance with the Article 4 (2) of Regulation (EU) No 585/2011FLAT RATE5,00 %EUR– 405166,99– 1143,95– 404023,04Entitlements2010Inadequate determination area of citrus fruit sector (decoupling)FLAT RATE10,00 %EUR– 2452251,96– 237,00– 2452014,96 Other Direct Aid — Article 69 of Reg.1782/2003 — only Ovine and Bovines2010Incorrect calculation of reductions & exclusions — Risk sampling weaknesses (Art69 bovine sector)FLAT RATE2,00 %EUR– 465893,600,00– 465893,60Other Direct Aid — Article 69 of Reg.1782/2003 — only Ovines and Bovines2011Incorrect calculation of reductions & exclusions — Risk sampling weaknesses (Art69 bovine sector)FLAT RATE2,00 %EUR– 15678,190,00– 15678,19Other Direct Aid — Article 69 of Reg.1782/2003 — only Ovines and Bovines2012Incorrect calculation of reductions & exclusions — Risk sampling weaknesses (Art69 bovine sector)FLAT RATE2,00 %EUR– 4528,200,00– 4528,20Other Direct Aid — Article 69 of Reg.1782/2003 — only Ovines and Bovines2013Incorrect calculation of reductions & exclusions — Risk sampling weaknesses (Art69 bovine sector)FLAT RATE2,00 %EUR45,160,0045,16Fruit and Vegetables — Exceptional support measures2011On-the-spot controls performed by the Italian inspectors were not systematically taken into consideration when calculating the payable aid.ONE OFFEUR– 22879,010,00– 22879,01Other Direct Aid — Article 69 of Reg.1782/2003 — only Ovines and Bovines2010OTSC minimum rate not achieved — Risk sampling weaknesses (Art69 sheep/goats CY2009)FLAT RATE5,00 %EUR– 28020,720,00– 28020,72Other Direct Aid — Article 69 of Reg.1782/2003 — only Ovines and Bovines2011OTSC minimum rate not achieved — Risk sampling weaknesses (Art69 sheep/goats CY2009)FLAT RATE5,00 %EUR– 144,920,00– 144,92

Other Direct Aid — Article 69 of Reg.1782/2003 — only Ovines and Bovines2012OTSC minimum rate not achieved — Risk sampling weaknesses (Art69 sheep/goats CY2009)FLAT RATE5,00 %EUR– 34,580,00– 34,58Other Direct Aid — Article 68-72 of Reg.73/20092011OTSC: minimum rate not achieved & timing not respecting regulatory provisions (Art.68 sheep/goats)FLAT RATE5,00 %EUR– 162507,940,00– 162507,94Other Direct Aid — Article 68-72 of Reg.73/20092012OTSC: minimum rate not achieved & timing not respecting regulatory provisions (Art.68 sheep/goats)FLAT RATE5,00 %EUR– 13957,290,00– 13957,29Other Direct Aid — Article 68-72 of Reg.73/20092011OTSC timing not respecting regulatory provisions — incorrect calculation of reductions & exclusions (Art68 bovine sector) — Risk sampling weaknessesFLAT RATE2,00 %EUR– 688755,500,00– 688755,50Other Direct Aid — Article 68-72 of Reg.73/20092012OTSC timing not respecting regulatory provisions — incorrect calculation of reductions & exclusions (Art68 bovine sector) — Risk sampling weaknessesFLAT RATE2,00 %EUR– 28700,820,00– 28700,82Cross Compliance2010Partial coverage of SMR1 and SMR5, CY 2009FLAT RATE2,00 %EUR– 382708,890,00– 382708,89Cross Compliance2011Partial coverage of SMR1 and SMR5, CY 2010FLAT RATE2,00 %EUR– 420298,750,00– 420298,75 Cross Compliance2012Partial coverage of SMR1 and SMR5, CY 2011FLAT RATE2,00 %EUR– 376732,380,00– 376732,38Other Direct Aid — Article 69 of Reg.1782/2003 — only Ovines and Bovines2010Risk sampling weaknesses (Art69 sheep/goats CY2009)FLAT RATE2,00 %EUR– 10716,990,00– 10716,99Other Direct Aid — Article 69 of Reg.1782/2003 — only Ovines and Bovines2011Risk sampling weaknesses (Art69 sheep/goats CY2009)FLAT RATE2,00 %EUR– 15,450,00– 15,45Other Direct Aid — Article 69 of Reg.1782/2003 — only Ovines and Bovines2013Risk sampling weaknesses (Art69 sheep/goats CY2009)FLAT RATE2,00 %EUR– 66,660,00– 66,66Cross Compliance2009Serious deficiencies in the cross-compliance controls carry-out by the veterinary services, farmers with animals, CY 2008FLAT RATE10,00 %EUR– 6698435,55– 212378,16– 6486057,39Cross Compliance2010Serious deficiencies in the cross-compliance controls carry-out by the veterinary services, farmers with animals, CY 2009FLAT RATE10,00 %EUR– 6193786,19– 124718,00– 6069068,19Cross Compliance2011Serious deficiencies in the cross-compliance controls carry-out by the veterinary services, farmers with animals, CY 2010FLAT RATE10,00 %EUR– 6803948,36– 24060,82– 6779887,54 Cross Compliance2010Weaknesses in control and sanctions of animal related SMRs, CY 2009FLAT RATE5,00 %EUR– 880348,63– 1453,94– 878894,69Cross Compliance2011Weaknesses in control and sanctions of animal related SMRs, CY 2010FLAT RATE5,00 %EUR– 946039,32– 1115,13– 944924,19Cross Compliance2012Weaknesses in control and sanctions of animal related SMRs, CY 2011FLAT RATE5,00 %EUR– 891273,37– 3350,40– 887922,97Cross Compliance2009Weaknesses in controls of SMR1 and 5, in cross-reporting from eligibility checks, farmers without animals, CY 2008FLAT RATE5,00 %EUR– 2735874,460,00– 2735874,46Cross Compliance2010Weaknesses in controls of SMR1 and 5, in cross-reporting from eligibility checks, farmers without animals, CY 2009FLAT RATE5,00 %EUR– 2688492,980,00– 2688492,98Cross Compliance2011Weaknesses in controls of SMR1 and 5, in cross-reporting from eligibility checks, farmers without animals, CY 2010FLAT RATE5,00 %EUR– 3141614,530,00– 3141614,53Total IT:EUR– 47221329,07– 368457,40– 46852871,67

Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactLTOther Direct Aid — Article 68-72 of Reg.73/20092012Recoveries for ineligible animalsONE OFF0,00 %EUR– 23166,730,00– 23166,73Other Direct Aid — Article 68-72 of Reg.73/20092012Timing and performance of OTSCFLAT RATE5,00 %EUR– 458039,67– 1158,34– 456881,33Other Direct Aid — Article 68-72 of Reg.73/20092013Timing and performance of OTSCFLAT RATE5,00 %EUR– 656708,320,00– 656708,32Decoupled Direct Aids2012Weakness in quality of LPIS, 2011ESTIMATED AMOUNT0,00 %EUR– 305140,28– 47262,68– 257877,60Decoupled Direct Aids2010Weakness in quality of LPIS and cross-checks, 2009ESTIMATED AMOUNTEUR– 3281119,25– 201760,71– 3079358,54Other Direct Aid — Energy Crops2010Weakness in quality of LPIS and cross-checks, 2009ESTIMATED AMOUNTEUR– 26419,79– 1258,91– 25160,88Decoupled Direct Aids2011Weakness in quality of LPIS and cross-checks, 2010ESTIMATED AMOUNTEUR– 1411640,83– 239125,42– 1172515,41Total LT:EUR– 6162234,87– 490566,06– 5671668,81Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactNLCertification2011Non-application of regulatory sanctions in the Area aidsONE OFFEUR– 266945,16– 533,89– 266411,27 Fruit and Vegetables — Operational Programmes2008Unduly recognised and therefore ineligible producer organisations (beneficiaries)FLAT RATE10,00 %EUR– 3634876,030,00– 3634876,03Fruit and Vegetables — Operational Programmes2009Unduly recognised and therefore ineligible producer organisations (beneficiaries)FLAT RATE10,00 %EUR– 9676043,020,00– 9676043,02Fruit and Vegetables — Operational Programmes2009Unduly recognised and therefore ineligible producer organisations (beneficiaries)ONE OFF0,00 %EUR– 22444064,750,00– 22444064,75Fruit and Vegetables — Operational Programmes2010Unduly recognised and therefore ineligible producer organisations (beneficiaries)FLAT RATE10,00 %EUR– 5091421,28– 1060066,47– 4031354,81Fruit and Vegetables — Operational Programmes2010Unduly recognised and therefore ineligible producer organisations (beneficiaries)ONE OFF0,00 %EUR– 10185726,000,00– 10185726,00Fruit and Vegetables — Operational Programmes2011Unduly recognised and therefore ineligible producer organisations (beneficiaries)FLAT RATE10,00 %EUR– 138726,75– 79662,72– 59064,03Fruit and Vegetables — Operational Programmes2011Unduly recognised and therefore ineligible producer organisations (beneficiaries)ONE OFF0,00 %EUR– 796627,190,00– 796627,19Certification2011Unrecorded interestONE OFFEUR– 36000,000,00– 36000,00Total NL:EUR– 52270430,18– 1140263,08– 51130167,10 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactROOther Direct Aid — Article 68-72 of Reg.73/20092011Failure to apply sanctions when irregularities concern no more than three animalsONE OFF0,00 %EUR– 1304365,590,00– 1304365,59Other Direct Aid — Article 68-72 of Reg.73/20092011Non-compliance in schedule and quality of on-the-spot checksFLAT RATE5,00 %EUR– 1121615,69– 107659,09– 1013956,60Other Direct Aid — Article 68-72 of Reg.73/20092012Non-compliance in schedule and quality of on-the-spot checksFLAT RATE5,00 %EUR141,590,00141,59Other Direct Aid — Article 68-72 of Reg.73/20092013Non-compliance in schedule and quality of on-the-spot checksFLAT RATE5,00 %EUR– 364,790,00– 364,79Other Direct Aid — Article 68-72 of Reg.73/20092011Payment for non-identified animalsONE OFF0,00 %EUR– 57984,660,00– 57984,66Other Direct Aid — Article 68-72 of Reg.73/20092011Problems concerning the accuracy of the information contained in the databaseONE OFF0,00 %EUR– 411471,900,00– 411471,90Other Direct Aid — Article 68-72 of Reg.73/20092011Verification of retention periodONE OFF0,00 %EUR– 379359,700,00– 379359,70Decoupled Direct Aids2012Weaknesses in the on-the-spot checks — remote sensingFLAT RATE2,00 %EUR– 7858523,780,00– 7858523,78Total RO:EUR– 11133544,52– 107659,09– 11025885,43

Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactSIDecoupled Direct Aids2013CY 2012 — Lack of control procedureONE OFFEUR– 42615,900,00– 42615,90Decoupled Direct Aids2013CY 2012 — Weaknesses in administrative checksONE OFFEUR– 45828,580,00– 45828,58Decoupled Direct Aids2014CY 2013 — Lack of control procedureONE OFFEUR– 45519,080,00– 45519,08Decoupled Direct Aids2014CY 2013 — Weaknesses in administrative checksONE OFFEUR– 63146,690,00– 63146,69Decoupled Direct Aids2015CY 2014 — Lack of control procedureONE OFFEUR– 34211,940,00– 34211,94Total SI:EUR– 231322,190,00– 231322,19Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactSKDecoupled Direct Aids2011CY 2010, Unpaved access roadsESTIMATED PERCENTAGE0,53 %EUR– 1401828,520,00– 1401828,52Decoupled Direct Aids2012CY 2010, Unpaved access roadsESTIMATED PERCENTAGE0,53 %EUR– 2086,310,00– 2086,31 Decoupled Direct Aids2013CY 2010, Unpaved access roadsESTIMATED PERCENTAGE0,53 %EUR– 667,320,00– 667,32Decoupled Direct Aids2012CY 2011, Unpaved access roadsESTIMATED PERCENTAGE0,53 %EUR– 1526916,920,00– 1526916,92Decoupled Direct Aids2013CY 2011, Unpaved access roadsESTIMATED PERCENTAGE0,53 %EUR– 2259,740,00– 2259,74Promotional Measures2009non-respect of public procurement rulesFLAT RATE25,00 %EUR– 126925,930,00– 126925,93Promotional Measures2010non-respect of public procurement rulesFLAT RATE25,00 %EUR– 159294,030,00– 159294,03Promotional Measures2011non-respect of public procurement rulesFLAT RATE25,00 %EUR– 159932,040,00– 159932,04Promotional Measures2012non-respect of public procurement rulesFLAT RATE25,00 %EUR– 13699,200,00– 13699,20Total SK:EUR– 3393610,010,00– 3393610,01CurrencyAmountDeductionsFinancial ImpactEUR– 247280757,28– 6953545,49– 240327211,79 Budget Item: 6711 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBGRural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2010weakness in cost reasonableness evaluation on part of the expenditureFLAT RATE10,00 %EUR– 1492,070,00– 1492,07Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2011weakness in cost reasonableness evaluation on part of the expenditureFLAT RATE10,00 %EUR– 12519,610,00– 12519,61Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2012weakness in cost reasonableness evaluation on part of the expenditureFLAT RATE10,00 %EUR– 90416,270,00– 90416,27Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013weakness in cost reasonableness evaluation on part of the expenditureFLAT RATE10,00 %EUR– 62350,340,00– 62350,34Rural Development EAFRD Investment — private beneficiaries2014weakness in cost reasonableness evaluation on the part of the expenditureFLAT RATE10,00 %EUR– 150179,560,00– 150179,56Total BG:EUR– 316957,850,00– 316957,85 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactCZRural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)2013Correction on the 15.10.2013 - 20.12.2013 period (based on data from Member State). Early retirement: transferees had to be under 40 years at the time of the transfer, vs under 50 years as required in Art 23(3)(b) of Reg. 1698/2005. Not mentioned in RDP.FLAT RATE5,00 %EUR– 14647,370,00– 14647,37Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)2011Early retirement: transferees had to be under 40 years at the time of the transfer, vs under 50 years as required in Art 23(3)(b) of Reg. 1698/2005. During the audit no proof was presented that this rule had been approved in the RDP.FLAT RATE5,00 %EUR– 151171,360,00– 151171,36Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)2012Early retirement: transferees had to be under 40 years at the time of the transfer, vs under 50 years as required in Art 23(3)(b) of Reg. 1698/2005. During the audit no proof was presented that this rule had been approved in the RDP.FLAT RATE5,00 %EUR– 212512,830,00– 212512,83

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)2013Early retirement: transferees had to be under 40 years at the time of the transfer, vs under 50 years as required in Art 23(3)(b) of Reg. 1698/2005. During the audit no proof was presented that this rule had been approved in the RDP.FLAT RATE5,00 %EUR– 205967,690,00– 205967,69Total CZ:EUR– 584299,250,00– 584299,25Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDERural Development EAFRD Investment — private beneficiaries2009weaknesses in application of selection criteriaFLAT RATE10,00 %EUR– 290608,560,00– 290608,56Rural Development EAFRD Investment — private beneficiaries2010weaknesses in application of selection criteriaFLAT RATE10,00 %EUR– 1092608,830,00– 1092608,83Rural Development EAFRD Investment — private beneficiaries2011weaknesses in application of selection criteriaFLAT RATE10,00 %EUR– 1981768,940,00– 1981768,94Rural Development EAFRD Investment — private beneficiaries2012weaknesses in application of selection criteriaFLAT RATE10,00 %EUR– 2410717,050,00– 2410717,05Rural Development EAFRD Investment — private beneficiaries2013weaknesses in application of selection criteriaFLAT RATE10,00 %EUR– 1947327,970,00– 1947327,97 Rural Development EAFRD Investment — public beneficiaries2014weaknesses in application of selection criteriaFLAT RATE10,00 %EUR3111,050,003111,05Total DE:EUR– 7719920,300,00– 7719920,30Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDKRural Development EAFRD Axis 4 LEADER (2007-2013)2012Insufficient administrative checks (Art. 24 of R. 65/2011) on reality of expenditure claimed, reasonableness of costs, public procurement and conflict of interest.FLAT RATE5,00 %EUR– 324089,650,00– 324089,65Rural Development EAFRD Axis 4 LEADER (2007-2013)2013Insufficient administrative checks (Art. 24 of R. 65/2011) on reality of expenditure claimed, reasonableness of costs, public procurement and conflict of interest.FLAT RATE5,00 %EUR– 428721,760,00– 428721,76Rural Development EAFRD Axis 4 LEADER (2007-2013)2014Insufficient administrative checks (Art. 24 of R. 65/2011) on reality of expenditure claimed, reasonableness of costs, public procurement and conflict of interest.FLAT RATE5,00 %EUR– 131564,910,00– 131564,91Total DK:EUR– 884376,320,00– 884376,32 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactESCertification2011correction for the MLE — EAFRD IACSONE OFFEUR– 55030,290,00– 55030,29Total ES:EUR– 55030,290,00– 55030,29Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFRRural Development EAFRD Axis 2 (2007-2013, non area related measures)2012in situ visits not carried out systematically (measure 216)FLAT RATE2,00 %EUR– 11434,580,00– 11434,58Rural Development EAFRD Axis 2 (2007-2013, non area related measures)2013in situ visits not carried out systematically (measure 216)FLAT RATE2,00 %EUR– 33209,470,00– 33209,47Rural Development EAFRD Axis 2 (2007-2013, non area related measures)2014in situ visits not carried out systematically (measure 216)FLAT RATE2,00 %EUR– 50695,410,00– 50695,41Total FR:EUR– 95339,460,00– 95339,46Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGBCertification2013Material error in EAFRD Non-IACSONE OFFEUR– 540233,640,00– 540233,64Certification2013Material error in EAFRD-Non-IACSONE OFFEUR– 25764,390,00– 25764,39

Certification2013Material error in EAFRD Non-IACSONE OFFEUR– 25390,970,00– 25390,97Total GB:EUR– 591389,000,00– 591389,00Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactIERural Development EAFRD Axis 4 LEADER (2007-2013)2012Business creation and development measure (Art. 54 of Reg. 1698/2005) — insufficient checks of micro-enterprise statusFLAT RATE5,00 %EUR– 200155,650,00– 200155,65Rural Development EAFRD Axis 4 LEADER (2007-2013)2013Business creation and development measure (Art. 54 of Reg. 1698/2005) — insufficient checks of micro-enterprise statusFLAT RATE5,00 %EUR– 478780,920,00– 478780,92Rural Development EAFRD Axis 4 LEADER (2007-2013)2014Business creation and development measure (Art. 54 of Reg. 1698/2005) — insufficient checks of micro-enterprise statusFLAT RATE5,00 %EUR– 549115,180,00– 549115,18Rural Development EAFRD Axis 4 LEADER (2007-2013)2011Weaknesses in the application of procurement rules — contract awarding based on unclear criteria in one individual fileONE OFFEUR– 4852,320,00– 4852,32Rural Development EAFRD Axis 2 (2007-2013, area related measures)2009CY 2008, LPIS Weaknesses — RDA (LFA)ONE OFFEUR– 1714399,670,00– 1714399,67 Rural Development EAFRD Axis 2 (2007-2013, area related measures)2009CY 2008, LPIS Weaknesses — RDA (REPS & AEOS)FLAT RATE2,00 %EUR– 66865,560,00– 66865,56Rural Development EAFRD Axis 2 (2007-2013, area related measures)2009CY 2009, LPIS Weaknesses — RDA (LFA)ONE OFFEUR– 1520656,390,00– 1520656,39Rural Development EAFRD Axis 2 (2007-2013, area related measures)2009CY 2009, LPIS Weaknesses — RDA (REPS & AEOS)FLAT RATE2,00 %EUR– 179980,410,00– 179980,41Rural Development EAFRD Axis 2 (2007-2013, area related measures)2010CY 2010, LPIS Weaknesses — RDA (LFA)ONE OFFEUR– 1364366,710,00– 1364366,71Rural Development EAFRD Axis 2 (2007-2013, area related measures)2010CY 2010, LPIS Weaknesses — RDA (REPS & AEOS)FLAT RATE2,00 %EUR– 236073,740,00– 236073,74Rural Development EAFRD Axis 2 (2007-2013, area related measures)2011CY 2011, LPIS Weaknesses — RDA (LFA)ONE OFFEUR– 1333446,320,00– 1333446,32 Rural Development EAFRD Axis 2 (2007-2013, area related measures)2011CY 2011, LPIS Weaknesses — RDA (REPS & AEOS)FLAT RATE2,00 %EUR– 287555,150,00– 287555,15Rural Development EAFRD Axis 2 (2007-2013, area related measures)2012CY 2012, LPIS Weaknesses — RDA (LFA)ONE OFFEUR– 1340180,070,00– 1340180,07Rural Development EAFRD Axis 2 (2007-2013, area related measures)2012CY 2012, LPIS Weaknesses — RDA (REPS & AEOS)FLAT RATE2,00 %EUR– 328219,990,00– 328219,99Certification2013EAFRD IACS known errorONE OFFEUR– 1211,830,00– 1211,83Total IE:EUR– 9605859,910,00– 9605859,91Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactITCertification2009bad application of regulationsONE OFFEUR– 125974,500,00– 125974,50Cross Compliance2010Partial coverage of SMR1 and SMR5, CY 2009FLAT RATE2,00 %EUR– 7347,290,00– 7347,29 Cross Compliance2011Partial coverage of SMR1 and SMR5, CY 2010FLAT RATE2,00 %EUR– 20685,880,00– 20685,88Cross Compliance2012Partial coverage of SMR1 and SMR5, CY 2011FLAT RATE2,00 %EUR– 32511,670,00– 32511,67Cross Compliance2009Serious deficiencies in the cross-compliance controls carry-out by the veterinary services, farmers with animals, CY 2008FLAT RATE10,00 %EUR– 573661,08– 892,12– 572768,96Cross Compliance2010Serious deficiencies in the cross-compliance controls carry-out by the veterinary services, farmers with animals, CY 2009FLAT RATE10,00 %EUR– 800975,780,00– 800975,78Cross Compliance2011Serious deficiencies in the cross-compliance controls carry-out by the veterinary services, farmers with animals, CY 2010FLAT RATE10,00 %EUR– 762639,350,00– 762639,35Rural Development EAFRD Axis 2 (2007-2013, area related measures)2013Weaknesses in administrative and on-the-spot checks of livestock density. Late on-the-spot checks. Weaknesses in supervision of delegated bodies.FLAT RATE2,00 %EUR– 111793,760,00– 111793,76Rural Development EAFRD Axis 2 (2007-2013, area related measures)2014Weaknesses in administrative and on-the-spot checks of livestock density. Late on-the-spot checks. Weaknesses in supervision of delegated bodies.FLAT RATE2,00 %EUR– 61496,870,00– 61496,87

Cross Compliance2011Weaknesses in control and sanctions of animal related SMRs, CY 2010FLAT RATE5,00 %EUR– 46561,33– 1119,09– 45442,24Cross Compliance2012Weaknesses in control and sanctions of animal related SMRs, CY 2011FLAT RATE5,00 %EUR– 76916,15– 953,50– 75962,65Cross Compliance2009Weaknesses in controls of SMR1 and 5, in cross-reporting from eligibility checks, farmers without animals, CY 2008FLAT RATE5,00 %EUR– 234303,180,00– 234303,18Cross Compliance2010Weaknesses in controls of SMR1 and 5, in cross-reporting from eligibility checks, farmers without animals, CY 2009FLAT RATE5,00 %EUR– 347673,880,00– 347673,88Cross Compliance2011Weaknesses in controls of SMR1 and 5, in cross-reporting from eligibility checks, farmers without animals, CY 2010FLAT RATE5,00 %EUR– 352136,530,00– 352136,53Rural Development EAFRD Axis 2 (2007-2013, area related measures)2012Weakness in the verification of livestock density during the on-the-spot checksFLAT RATE2,00 %EUR– 4,650,00– 4,65Rural Development EAFRD Axis 2 (2007-2013, area related measures)2013Weakness in the verification of livestock density during the on-the-spot checksFLAT RATE2,00 %EUR– 313048,720,00– 313048,72 Rural Development EAFRD Axis 2 (2007-2013, area related measures)2014Weakness in the verification of livestock density during the on-the-spot checksFLAT RATE2,00 %EUR– 352773,960,00– 352773,96Total IT:EUR– 4220504,58– 2964,71– 4217539,87Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactLTRural Development EAFRD Axis 2 (2007-2013, area related measures)2010Weakness in quality of LPIS and cross-checks, 2009ESTIMATED AMOUNTEUR– 1145990,95– 51831,00– 1094159,95Rural Development EAFRD Axis 2 (2007-2013, area related measures)2011Weakness in quality of LPIS and cross-checks, 2010ESTIMATED AMOUNTEUR– 412802,18– 79666,44– 333135,74Total LT:EUR– 1558793,13– 131497,44– 1427295,69Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactLVRural Development EAFRD Technical Assistance (2007-2013)2013Incorrect application of a public procurement procedure: 25 % correction for project Maintenance and development of the IT system LAD IS (see also DAS case — PF-5632/13 from ECA)ONE OFFEUR– 498505,850,00– 498505,85 Rural Development EAFRD Axis 2 (2007-2013, area related measures)2011Lack of verification of livestock densities during on the spot checksEXTRAPOLATED100,00 %EUR– 29310,560,00– 29310,56Rural Development EAFRD Axis 2 (2007-2013, area related measures)2012Lack of verification of livestock densities during on the spot checksEXTRAPOLATED100,00 %EUR– 65278,190,00– 65278,19Rural Development EAFRD Axis 2 (2007-2013, area related measures)2013Lack of verification of livestock densities during on the spot checksEXTRAPOLATED100,00 %EUR– 45310,950,00– 45310,95Rural Development EAFRD Axis 2 (2007-2013, area related measures)2014Lack of verification of livestock densities during on the spot checksEXTRAPOLATED100,00 %EUR– 30357,830,00– 30357,83Total LV:EUR– 668763,380,00– 668763,38Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactNLRural Development EAFRD Axis 2 (2007-2013, area related measures)2010Weakness in the on the spot checksFLAT RATE2,00 %EUR– 86,400,00– 86,40Rural Development EAFRD Axis 2 (2007-2013, area related measures)2011Weakness in the on the spot checksFLAT RATE2,00 %EUR– 330117,34– 8059,23– 322058,11

Rural Development EAFRD Axis 2 (2007-2013, area related measures)2012Weakness in the on the spot checksFLAT RATE2,00 %EUR– 571007,66– 9020,17– 561987,49Total NL:EUR– 901211,40– 17079,40– 884132,00Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactPTRural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2012Deficiency in public procurement proceduresONE OFF0,00 %EUR– 755474,000,00– 755474,00Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)2011No proper risk analysisFLAT RATE2,00 %EUR– 591526,250,00– 591526,25Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)2012No proper risk analysisFLAT RATE2,00 %EUR– 222147,370,00– 222147,37Rural Development EAFRD Axis 4 LEADER (2007-2013)2011Project not implemented.ONE OFFEUR– 2836,620,00– 2836,62Rural Development EAFRD Axis 4 LEADER (2007-2013)2011Project not properly implemented.ONE OFFEUR– 48188,160,00– 48188,16 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2011Sampling of on-the-spot checks — inadequate populationFLAT RATE2,00 %EUR– 600000,00– 600000,000,00Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2012Sampling of on-the-spot checks — inadequate populationFLAT RATE2,00 %EUR– 399652,45– 399652,450,00Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2011Sampling of the on-the-spot checks — Inadequate populationFLAT RATE2,00 %EUR– 1339403,960,00– 1339403,96Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2012Sampling of the on-the-spot checks — Inadequate populationFLAT RATE2,00 %EUR– 700538,130,00– 700538,13Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2010SME criteria not verifiedFLAT RATE2,00 %EUR– 300370,160,00– 300370,16Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2011SME criteria not verifiedFLAT RATE2,00 %EUR– 916906,930,00– 916906,93Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2012SME criteria not verifiedFLAT RATE2,00 %EUR– 914418,580,00– 914418,58 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013SME criteria not verifiedFLAT RATE2,00 %EUR– 1014498,080,00– 1014498,08Rural Development EAFRD Investment — private beneficiaries2014SME criteria not verifiedFLAT RATE2,00 %EUR– 286087,860,00– 286087,86Rural Development EAFRD Axis 2 (2007-2013, area related measures)2010Weakness in LPIS, RD CY 2009FLAT RATE5,00 %EUR72795,610,0072795,61Rural Development EAFRD Axis 2 (2007-2013, area related measures)2010Weakness in LPIS, RD CY 2010FLAT RATE5,00 %EUR166439,320,00166439,32Rural Development EAFRD Axis 2 (2007-2013, area related measures)2011Weakness in LPIS, RD CY 2010FLAT RATE5,00 %EUR72077,070,0072077,07Total PT:EUR– 7780736,55– 999652,45– 6781084,10Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactSERural Development EAFRD Axis 2 (2007-2013, area related measures)2010failure to check compliance with manure limitations (Natural handicap scheme)FLAT RATE2,00 %EUR– 354006,620,00– 354006,62

Rural Development EAFRD Axis 2 (2007-2013, area related measures)2011failure to check compliance with manure limitations (Natural handicap scheme)FLAT RATE2,00 %EUR– 827791,970,00– 827791,97Rural Development EAFRD Axis 2 (2007-2013, area related measures)2012failure to check compliance with manure limitations (Natural handicap scheme)FLAT RATE2,00 %EUR– 721063,750,00– 721063,75Rural Development EAFRD Axis 2 (2007-2013, area related measures)2013failure to check compliance with manure limitations (Natural handicap scheme)FLAT RATE2,00 %EUR– 209252,910,00– 209252,91Rural Development EAFRD Axis 2 (2007-2013, area related measures)2010on-the-spot checks failed to count bovines under the natural handicap scheme and two agri-environmental sub-measuresFLAT RATE2,00 %EUR– 238730,60– 85805,23– 152925,37Rural Development EAFRD Axis 2 (2007-2013, area related measures)2011on-the-spot checks failed to count bovines under the natural handicap scheme and two agri-environmental sub-measuresFLAT RATE2,00 %EUR– 594957,98– 66052,41– 528905,57Rural Development EAFRD Axis 2 (2007-2013, area related measures)2012on-the-spot checks failed to count bovines under the natural handicap scheme and two agri-environmental sub-measuresFLAT RATE2,00 %EUR– 559641,69– 93237,95– 466403,74 Rural Development EAFRD Axis 2 (2007-2013, area related measures)2013on-the-spot checks failed to count bovines under the natural handicap scheme and two agri-environmental sub-measuresFLAT RATE2,00 %EUR– 189317,63– 9,76– 189307,87Total SE:EUR– 3694763,15– 245105,35– 3449657,80CurrencyAmountDeductionsFinancial ImpactEUR– 38677944,57– 1396299,35– 37281645,22