Commission Implementing Decision (EU) 2016/417 of 17 March 2016 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(2016) 1509)

Commission Implementing Decision (EU) 2016/417 of 17 March 2016 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(2016) 1509) (Only the Danish, Dutch, English, Finnish, French, German, Greek, Italian, Lithuanian, Polish, Portuguese, Romanian, 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 24 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 31 December 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 Kingdom of Belgium, the Kingdom of Denmark, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Lithuania, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland. Done at Brussels, 17 March 2016. For the Commission Phil Hogan Member of the Commission

Annex

ANNEX Budget Item: 05070107 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDEStarch2003Reimbursement following judgment in case T-557/13FLAT RATE10,00 %EUR1901395,660,001901395,66Starch2004Reimbursement following judgment in case T-557/13FLAT RATE10,00 %EUR1883474,600,001883474,60Starch2005Reimbursement following judgment in case T-557/13FLAT RATE10,00 %EUR2408081,080,002408081,08Total DE:EUR6192951,340,006192951,34Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGRCross Compliance2009Reimbursement following judgment in case T-107/14FLAT RATE2,00 %EUR4936572,9055807,144880765,76Cross Compliance2010Reimbursement following judgment in case T-107/14FLAT RATE2,00 %EUR547,38751,51– 204,13Other Direct Aid — Article 69 of Regulation (EC) No 1782/2003 — except Ovine and Bovine2007Reimbursement following judgment in case T-241/13ONE OFFEUR358518,510,00358518,51Other Direct Aid — Article 69 of Regulation (EC) No 1782/2003 — except Ovine and Bovine2008Reimbursement following judgment in case T-241/13ONE OFFEUR– 12,580,00– 12,58 Other Direct Aid — Article 69 of Regulation (EC) No 1782/2003 — except Ovine and Bovine2009Reimbursement following judgment in case T-241/13ONE OFFEUR1066,260,001066,26Total GR:EUR5296692,4756558,655240133,82Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactNLIrregularities2007Reimbursement following judgment in case T-126/14ONE OFFEUR4703231,780,004703231,78Total NL:EUR4703231,780,004703231,78CurrencyAmountDeductionsFinancial ImpactEUR16192875,5956558,6516136316,94 Budget Item: 05040501 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFIRural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2009Reimbursement following judgment in case T-124/14ONE OFFEUR32799,760,0032799,76Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2010Reimbursement following judgment in case T-124/14ONE OFFEUR255575,050,00255575,05 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2011Reimbursement following judgment in case T-124/14ONE OFFEUR301891,120,00301891,12Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2012Reimbursement following judgment in case T-124/14ONE OFFEUR337561,650,00337561,65 Total FI:EUR927827,580,00927827,58GRCross Compliance2010Reimbursement following judgment in case T-107/14FLAT RATE2,00 %EUR201962,440,00201962,44Rural Development EAFRD Axis 2 (2007-2013, area related measures)2009Reimbursement following judgment in case T-346/13FLAT RATE2,00 %EUR959020,820,00959020,82Rural Development EAFRD Axis 2 (2007-2013, area related measures)2010Reimbursement following judgment in case T-346/13FLAT RATE2,00 %EUR992833,010,00992833,01 Total GR:EUR2153816,270,002153816,27CurrencyAmountDeductionsFinancial ImpactEUR3081643,850,003081643,85

Budget Item: 6701 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBEIrregularities2012Clearance of accountsONE OFFEUR– 9601619,000,00– 9601619,00Irregularities2006Non-reporting of interest (2006)ONE OFF0,00 %EUR– 3717323,800,00– 3717323,80Irregularities2007Non-reporting of interest (2007)ONE OFF0,00 %EUR– 1331,610,00– 1331,61Total BE:EUR– 13320274,410,00– 13320274,41Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDKFruit and Vegetables — Operational Programmes2011Recognition and Operational programmes: VMP and PO main activities checksFLAT RATE5,00 %EUR– 153323,91– 7977,91– 145346,00Fruit and Vegetables — Operational Programmes2012Recognition and Operational programmes: VMP and PO main activities checksFLAT RATE5,00 %EUR– 98614,780,00– 98614,78Fruit and Vegetables — Operational Programmes2013Recognition and Operational programmes: VMP and PO main activities checksFLAT RATE5,00 %EUR– 1638,510,00– 1638,51Fruit and Vegetables — Operational programmes incl. withdrawals2014Recognition and Operational programmes: VMP and PO main activities checksFLAT RATE5,00 %EUR– 409,200,00– 409,20 Fruit and Vegetables — Operational Programmes2011Recognition POONE OFFEUR– 159558,140,00– 159558,14Total DK:EUR– 413544,54– 7977,91– 405566,63Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDECertification2010Not recovered financial errors from previous yearsONE OFFEUR– 7427,160,00– 7427,16Certification2011Not recovered financial errors from previous yearsONE OFFEUR– 84,610,00– 84,61Certification2012Not recovered financial errors from previous yearsONE OFFEUR– 363,890,00– 363,89Total DE:EUR– 7875,660,00– 7875,66Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactESIrregularities2007Application of the new PACAONE OFFEUR– 28221,440,00– 28221,44Irregularities2008Application of the new PACAONE OFFEUR– 19882,610,00– 19882,61Irregularities2009Application of the new PACAONE OFFEUR– 50479,420,00– 50479,42Irregularities2010Application of the new PACAONE OFFEUR– 3712,910,00– 3712,91 Certification2011Corrections linked to FY2009ONE OFFEUR– 46445,530,00– 46445,53Irregularities2007Delays in the recovery processONE OFFEUR– 24376,080,00– 24376,08Irregularities2008Delays in the recovery processONE OFFEUR– 17173,480,00– 17173,48Irregularities2009Delays in the recovery processONE OFFEUR– 43601,280,00– 43601,28Irregularities2010Delays in the recovery processONE OFFEUR– 3207,000,00– 3207,00Irregularities2007Interest calculation for FY2006 and FY2007ONE OFFEUR– 23059,550,00– 23059,55Decoupled Direct Aids2014Weaknesses in on-the-spot checksONE OFFEUR– 47510,410,00– 47510,41Wine — Restructuring2009Weakness in a key control: overcompensation of flat ratesFLAT RATE10,00 %EUR– 59660,140,00– 59660,14Wine — Restructuring2010Weakness in a key control: overcompensation of flat ratesFLAT RATE10,00 %EUR– 1392719,070,00– 1392719,07Wine — Restructuring2011Weakness in a key control: overcompensation of flat ratesFLAT RATE10,00 %EUR– 2440054,08– 5,65– 2440048,43

Wine — Restructuring2012Weakness in a key control: overcompensation of flat ratesFLAT RATE10,00 %EUR– 13697204,460,00– 13697204,46Wine — Restructuring2013Weakness in a key control: overcompensation of flat ratesFLAT RATE10,00 %EUR– 16379396,64– 2665,74– 16376730,90Total ES:EUR– 34276704,10– 2671,39– 34274032,71Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFICertification2011Correction for failure to start recovery proceduresONE OFFEUR– 7835,620,00– 7835,62Certification2012Correction for failure to start recovery proceduresONE OFFEUR– 11413,170,00– 11413,17Certification2013Correction for failure to start recovery proceduresONE OFFEUR– 1271,910,00– 1271,91Total FI:EUR20520,700,0020520,70Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFRIrregularities2009Amount declared irrecoverable due to bankruptcy of the beneficiary. However, the PA did not participate to the bankruptcy proceedings, due to a late answerONE OFFEUR– 40352,240,00– 40352,24 Irregularities2009Debts not valued in the Annex III table, then not recovered due to a decision from the Member State, or where the delays in the recovery procedure are attributable to the Member StateONE OFFEUR– 3268314,300,00– 3268314,30Irregularities2010Delays in the follow up of pre-debtsONE OFFEUR– 4375725,650,00– 4375725,65Irregularities2010EAFRD sanctions wrongly calculated or not registered in Annex III tableONE OFFEUR– 794,080,00– 794,08Irregularities2010Financial corrections in relation to EAGF Irregularities: halt in recovery procedures not properly justified and debt not recordedONE OFFEUR– 1800,420,00– 1800,42Irregularities2009FR19: Case where the lack of recovery is attributable to the negligence of the Member State (case no FR/1998/054); FR20: Case having escaped the application of the 50/50 rule due to a wrong PACA reported in the Annex III table (case no SHSP1999900001)ONE OFFEUR– 1904968,310,00– 1904968,31Irregularities2009Interests not reported in the Annex III table, thus escaping the application of the 50/50 ruleONE OFFEUR– 6370,480,00– 6370,48 Cross Compliance2011Leniency of the sanctioning system, CY2010ONE OFFEUR– 13900346,00– 27800,69– 13872545,31Cross Compliance2012Leniency of the sanctioning system, CY2011ONE OFFEUR– 5015760,00– 22903,73– 4992856,27Cross Compliance2013Leniency of the sanctioning system, CY2012ONE OFFEUR– 5883866,00– 26488,62– 5857377,38Irregularities2010Negligence in the recovery procedure attributable to the Member State authorities: the Paying agency did not participate to debtors' bankruptcy proceedingsONE OFFEUR– 44471,480,00– 44471,48Irregularities2009Non-calculation of interests on recovered amounts (pastry butter)ONE OFFEUR– 264337,540,00– 264337,54Irregularities2010Non-calculation of interests on the Pastry butter measureONE OFFEUR– 96600,460,00– 96600,46Cross Compliance2011Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010FLAT RATE2,00 %EUR– 15999850,09– 287378,67– 15712471,42Cross Compliance2012Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010FLAT RATE2,00 %EUR2342,470,002342,47

Cross Compliance2013Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010FLAT RATE2,00 %EUR– 707,230,00– 707,23Cross Compliance2010Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011FLAT RATE2,00 %EUR– 167635,51– 8744,49– 158891,02Cross Compliance2011Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011FLAT RATE2,00 %EUR– 44605,02– 11415,70– 33189,32Cross Compliance2012Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011FLAT RATE2,00 %EUR– 15835116,53– 136742,25– 15698374,28Cross Compliance2013Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011FLAT RATE2,00 %EUR– 2104,03– 110,28– 1993,75Cross Compliance2011Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2012FLAT RATE2,00 %EUR– 253702,72– 11415,70– 242287,02 Cross Compliance2012Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2012FLAT RATE2,00 %EUR– 60987,30– 33,15– 60954,15Cross Compliance2013Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2012FLAT RATE2,00 %EUR– 15882638,43– 346705,47– 15535932,96Irregularities2009Recovery procedures cancelled for formal reasons, where negligence was attributable to the Member State.ONE OFFEUR– 71193,300,00– 71193,30Total FR:EUR– 83119904,65– 879738,75– 82240165,90Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGBDecoupled Direct Aids2013Weaknesses in LPIS and absence of recoveries, CY 2012FLAT RATE2,00 %EUR– 41356361,860,00– 41356361,86Decoupled Direct Aids2014Weaknesses in LPIS and absence of recoveries, CY 2012FLAT RATE2,00 %EUR– 37543,550,00– 37543,55Decoupled Direct Aids2014Weaknesses in LPIS and absence of recoveries, CY 2013FLAT RATE2,00 %EUR– 40099448,210,00– 40099448,21 Decoupled Direct Aids2015Weaknesses in LPIS and absence of recoveries, CY 2014FLAT RATE2,00 %EUR– 38524608,300,00– 38524608,30Total GB:EUR– 120017961,920,00– 120017961,92Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGRDecoupled Direct Aids2013Absence of extrapolation of resultsONE OFFEUR– 6095,070,00– 6095,07Irregularities2013Delays in the recovery procedures and negligence in the follow up of the debts.ONE OFFEUR– 203932,270,00– 203932,27Decoupled Direct Aids2013Incorrect application of obvious errorONE OFFEUR– 30000,000,00– 30000,00Decoupled Direct Aids2013Incorrect application of sanctions for late claimsONE OFFEUR– 985,650,00– 985,65Fruit and Vegetables — Exceptional support measures2011Non-harvesting operations as of the entry into force of Regulation (EU) No 585/2011 — Scope of the on-the-spot checksFLAT RATE10,00 %EUR– 240659,000,00– 240659,00Decoupled Direct Aids2013Weakness in the definition of eligible permanent pastureFLAT RATE25,00 %EUR– 99103011,640,00– 99103011,64 Decoupled Direct Aids2014Weakness in the definition of eligible permanent pasture, obvious errors and remote sensing OTSCFLAT RATE10,00 %EUR– 30531692,800,00– 30531692,80Decoupled Direct Aids2014Weakness in the definition of eligible permanent pasture, obvious errors and remote sensing OTSCONE OFFEUR– 37163161,780,00– 37163161,78Decoupled Direct Aids2013Weakness in the remote sensing on-the-spot checksONE OFFEUR– 564313,100,00– 564313,10Fruit and Vegetables — Exceptional support measures2011Withdrawal operations as of the entry into force of Regulation (EU) No 585/2011FLAT RATE10,00 %EUR– 84786,510,00– 84786,51Fruit and Vegetables — Exceptional support measures2011Withdrawal operations before the entry into force of Regulation (EU) No 585/2011FLAT RATE10,00 %EUR– 28125,340,00– 28125,34Total GR:EUR– 167956763,160,00– 167956763,16Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactITCross Compliance2010Application of a tolerance, farmers with animals, CY2009FLAT RATE5,00 %EUR– 65691,69– 10,44– 65681,25Cross Compliance2011Application of a tolerance, farmers with animals, CY2010FLAT RATE5,00 %EUR– 88702,46– 11,88– 88690,58

Cross Compliance2009Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2008FLAT RATE5,00 %EUR– 2884942,56– 3768,57– 2881173,99Cross Compliance2010Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2009FLAT RATE5,00 %EUR– 1389806,32– 3342,68– 1386463,64Cross Compliance2011Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2010FLAT RATE5,00 %EUR– 1243958,54– 3694,76– 1240263,78Cross Compliance2010Application of a tolerance, weaknesses in report of eligibility checks, farmers with animals, CY2009FLAT RATE5,00 %EUR– 591374,91– 397,18– 590977,73Cross Compliance2011Application of a tolerance, weaknesses in report of eligibility checks, farmers with animals, CY2010FLAT RATE5,00 %EUR– 649949,87– 218,52– 649731,35Milk — Quota2012Correction of milk levyONE OFFEUR229851,79229851,790,00Irregularities2011Incorrect reporting in the Annex III table and Negligence in the recovery procedure.ONE OFFEUR– 5470744,000,00– 5470744,00 Financial audit — Late payments and payment deadlines2012Late paymentONE OFFEUR– 6172870,18– 6305956,88133086,70Irregularities2013Negligence in the recovery procedureONE OFFEUR– 63891740,430,00– 63891740,43Cross Compliance2009Previous corrections CY2008FLAT RATE2,00 %EUR0,00– 372,46372,46Cross Compliance2009Previous corrections CY2008FLAT RATE5,00 %EUR0,00– 6991,996991,99Cross Compliance2010Previous corrections CY2009FLAT RATE2,00 %EUR0,00– 67,7667,76Cross Compliance2010Previous corrections CY2009FLAT RATE5,00 %EUR0,00– 2534,972534,97Cross Compliance2009Weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2008FLAT RATE2,00 %EUR– 625639,55– 63,25– 625576,30Cross Compliance2010Weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2009FLAT RATE2,00 %EUR– 602924,23– 214,77– 602709,46Cross Compliance2009Weaknesses in report of eligibility checks, farmers without animals, CY2008FLAT RATE2,00 %EUR– 1917822,510,00– 1917822,51 Cross Compliance2010Weaknesses in report of eligibility checks, farmers without animals, CY2009FLAT RATE2,00 %EUR– 1533726,990,00– 1533726,99Cross Compliance2011Weaknesses in report of eligibility checks, farmers without animals, CY2010FLAT RATE2,00 %EUR– 1081038,120,00– 1081038,12Total IT:EUR– 87981080,57– 6097794,32– 81883286,25Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactNLCertification2013Financial correctionONE OFFEUR– 2692849,000,00– 2692849,00Fruit and Vegetables — Operational Programmes2010Insufficient checks on recognition FY 2010-2013FLAT RATE5,00 %EUR– 1267405,71– 13670,46– 1253735,25Fruit and Vegetables — Operational Programmes2011Insufficient checks on recognition FY 2010-2013FLAT RATE5,00 %EUR– 3682681,340,00– 3682681,34Fruit and Vegetables — Operational Programmes2012Insufficient checks on recognition FY 2010-2013FLAT RATE5,00 %EUR– 2608143,330,00– 2608143,33Fruit and Vegetables — Operational Programmes2013Insufficient checks on recognition FY 2010-2013FLAT RATE5,00 %EUR– 362117,220,00– 362117,22

Fruit and Vegetables — Operational programmes incl. withdrawals2014Insufficient checks on recognition FY 2014FLAT RATE5,00 %EUR– 26061,780,00– 26061,78Total NL:EUR– 10639258,38– 13670,46– 10625587,92Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactPTCertification2009Amounts recorded in debtor's ledger but not recoveredONE OFFEUR– 101980,260,00– 101980,26Certification2012Known error EAGF IACSONE OFFEUR– 343,560,00– 343,56Certification2012MLE for EAGF Non-IACSONE OFFEUR– 240677,390,00– 240677,39Other Direct Aid — Article 68-72 of Regulation (EC) No 73/20092011Non-performance of on-the-spot checksFLAT RATE2,00 %EUR– 126701,300,00– 126701,30Other Direct Aid — Article 68-72 of Regulation (EC) No 73/20092012Non-performance of on-the-spot checksFLAT RATE2,00 %EUR– 99604,680,00– 99604,68Other Direct Aid — Article 68-72 of Regulation (EC) No 73/20092013Non-performance of on-the-spot checksFLAT RATE2,00 %EUR– 159456,240,00– 159456,24Total PT:EUR– 728763,430,00– 728763,43 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactROFruit and Vegetables — Exceptional support measures2011EHEC non-harvestingFLAT RATE10,00 %EUR– 260,030,00– 260,03Irregularities2013Recovery procedure not initiated within 1 year from the PACAONE OFFEUR– 5758,630,00– 5758,63Irregularities2014Recovery procedure not initiated within 1 year from the PACAONE OFFEUR– 12741,330,00– 12741,33Fruit and Vegetables — Operational Programmes2011Shortcomings in the PO recognitionFLAT RATE5,00 %EUR– 8275,060,00– 8275,06Fruit and Vegetables — Operational Programmes2012Shortcomings in the PO recognitionFLAT RATE5,00 %EUR– 56494,530,00– 56494,53Total RO:EUR– 83529,580,00– 83529,58Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactSEDecoupled Direct Aids2012CY 2011 Weakness in LPIS update after OTSC, lack of retroactive recoveries, cross-checks, non-conforming paper applicationsONE OFFEUR– 851382,710,00– 851382,71Decoupled Direct Aids2013CY 2012 Weakness in LPIS update after OTSC, lack of retroactive recoveriesONE OFFEUR– 831883,840,00– 831883,84 Decoupled Direct Aids2014CY 2013 Lack of retroactive recoveriesESTIMATED AMOUNTEUR– 414905,240,00– 414905,24Decoupled Direct Aids2014CY 2013 Weakness in risk analysis RS + failure to evaluate and update itFLAT RATE2,00 %EUR– 8811286,440,00– 8811286,44Total SE:EUR– 10909458,230,00– 10909458,23CurrencyAmountDeductionsFinancial ImpactEUR– 529475639,33– 7001852,83– 522473786,50 Budget Item: 6711 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactATRural Development EAFRD Axis 2 (2007-2013, non area related measures)2012Scope of the on-the-spot checksFLAT RATE5,00 %EUR– 70795,870,00– 70795,87Rural Development EAFRD Axis 2 (2007-2013, non area related measures)2013Scope of the on-the-spot checksFLAT RATE5,00 %EUR– 142245,320,00– 142245,32 Total AT:EUR– 213041,190,00– 213041,19 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDECertification2011Financial errors in the EAFRD non-IACS populationONE OFFEUR– 232843,160,00– 232843,16Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013Known error in the management of the measure 323-CONE OFFEUR– 24474,170,00– 24474,17Certification2013Known errors resulting from the substantive testing of the IACS populationONE OFFEUR– 19704,480,00– 19704,48Certification2013Most Likely Error (MLE) resulting from the substantive testing of the IACS populationONE OFFEUR– 268082,290,00– 268082,29Rural Development EAFRD Investment — public beneficiaries2013No procurement procedure followed for IT tools purchaseONE OFFEUR– 2706123,930,00– 2706123,93Certification2009Outstanding financial errors from previous yearONE OFFEUR– 5069,400,00– 5069,40Certification2010Outstanding financial errors from previous yearONE OFFEUR– 4538,210,00– 4538,21Certification2011Outstanding financial errors from previous yearONE OFFEUR– 365,820,00– 365,82Certification2012Outstanding financial errors from previous yearONE OFFEUR– 560,650,00– 560,65

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2012Public Procurement Procedures not properly assessed and checkedFLAT RATE5,00 %EUR– 841263,730,00– 841263,73Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013Public Procurement Procedures not properly assessed and checkedFLAT RATE5,00 %EUR– 1543911,960,00– 1543911,96Rural Development EAFRD Investment — public beneficiaries2014Public Procurement Procedures not properly assessed and checkedFLAT RATE5,00 %EUR– 1441912,560,00– 1441912,56Certification2012Review of the control statisticsONE OFFEUR– 69518,370,00– 69518,37 Total DE:EUR– 7158368,730,00– 7158368,73Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactESCertification2011Correction for the known error EAFRD IACSONE OFFEUR– 2916,990,00– 2916,99Certification2011Correction for the known error EAFRD non IACSONE OFFEUR– 5013,250,00– 5013,25Certification2011Correction for the MLE EAFRD IACSONE OFFEUR– 20953,460,00– 20953,46Rural Development EAFRD Axis 2 (2007-2013, area related measures)2014Payments for the sub-measure of AE — 'Organic farming'FLAT RATE5,00 %EUR– 9130,610,00– 9130,61 Rural Development EAFRD Axis 2 (2007-2013, area related measures)2014Payments to the beneficiaries before the finalisation of the OTSC (AEM)FLAT RATE2,00 %EUR– 106066,650,00– 106066,65 Total ES:EUR– 144080,960,00– 144080,96Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFICertification2011Correction for failure to start recovery proceduresONE OFFEUR– 28672,16– 108,34– 28563,82 Total FI:EUR– 28672,16– 108,34– 28563,82Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFRCertification20106 yearly grass premium paid instead of 5ONE OFFEUR– 12978,780,00– 12978,78Certification2010Correction for the MLE on the EAFRD-non IACS populationONE OFFEUR– 1270251,620,00– 1270251,62Rural Development EAFRD Investment — private beneficiaries2010Eligibility criteria not verifiedFLAT RATE2,00 %EUR– 143933,09– 143933,090,00Rural Development EAFRD Investment — private beneficiaries2010Eligibility criteria not verifiedFLAT RATE5,00 %EUR– 359832,710,00– 359832,71 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2010Eligibility criteria not verifiedONE OFFEUR– 20653,380,00– 20653,38Rural Development EAFRD Investment — private beneficiaries2011Eligibility criteria not verifiedFLAT RATE2,00 %EUR– 653002,96– 653002,960,00Rural Development EAFRD Investment — private beneficiaries2011Eligibility criteria not verifiedFLAT RATE5,00 %EUR– 1632507,39– 9777,90– 1622729,49Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2011Eligibility criteria not verifiedONE OFFEUR– 131070,040,00– 131070,04Rural Development EAFRD Investment — private beneficiaries2012Eligibility criteria not verifiedFLAT RATE2,00 %EUR– 714128,24– 714128,240,00Rural Development EAFRD Investment — private beneficiaries2012Eligibility criteria not verifiedFLAT RATE5,00 %EUR– 1785320,600,00– 1785320,60Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2012Eligibility criteria not verifiedONE OFFEUR– 149439,530,00– 149439,53

Rural Development EAFRD Investment — private beneficiaries2013Eligibility criteria not verifiedFLAT RATE2,00 %EUR– 179735,46– 179735,460,00Rural Development EAFRD Investment — private beneficiaries2013Eligibility criteria not verifiedFLAT RATE5,00 %EUR– 449338,690,00– 449338,69Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013Eligibility criteria not verifiedONE OFFEUR– 44643,360,00– 44643,36Certification2010Known error on the EAFRD Non IACS population: VAT co-financed by the EU funds for public entitiesONE OFFEUR– 813607,170,00– 813607,17Cross Compliance2010Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010FLAT RATE2,00 %EUR– 728973,79– 87084,56– 641889,23Cross Compliance2011Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010FLAT RATE2,00 %EUR– 276681,27– 98285,34– 178395,93Cross Compliance2012Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010FLAT RATE2,00 %EUR– 20437,530,00– 20437,53 Cross Compliance2013Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010FLAT RATE2,00 %EUR– 667,670,00– 667,67Cross Compliance2011Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011FLAT RATE2,00 %EUR– 729955,390,00– 729955,39Cross Compliance2012Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011FLAT RATE2,00 %EUR– 694669,61– 128311,12– 566358,49Cross Compliance2013Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011FLAT RATE2,00 %EUR– 2004,690,00– 2004,69Cross Compliance2012Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2012FLAT RATE2,00 %EUR– 445542,800,00– 445542,80Cross Compliance2013Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2012FLAT RATE2,00 %EUR– 618564,62– 95434,72– 523129,90 Rural Development EAFRD Investment — private beneficiaries2010Reasonableness of costs not checkedFLAT RATE2,00 %EUR– 466051,99– 466051,990,00Rural Development EAFRD Investment — private beneficiaries2010Reasonableness of costs not checkedFLAT RATE5,00 %EUR– 1165129,98– 200489,14– 964640,84Rural Development EAFRD Investment — private beneficiaries2011Reasonableness of costs not checkedFLAT RATE2,00 %EUR– 1318962,23– 1318962,230,00Rural Development EAFRD Investment — private beneficiaries2011Reasonableness of costs not checkedFLAT RATE5,00 %EUR– 3297405,58– 67253,62– 3230151,96Rural Development EAFRD Investment — private beneficiaries2012Reasonableness of costs not checkedFLAT RATE2,00 %EUR– 1646751,71– 1646751,710,00Rural Development EAFRD Investment — private beneficiaries2012Reasonableness of costs not checkedFLAT RATE5,00 %EUR– 4116879,28– 62387,68– 4054491,60Rural Development EAFRD Investment — private beneficiaries2013Reasonableness of costs not checkedFLAT RATE2,00 %EUR– 346040,61– 346040,610,00 Rural Development EAFRD Investment — private beneficiaries2013Reasonableness of costs not checkedFLAT RATE5,00 %EUR– 865101,55– 58386,10– 806715,45 Total FR:EUR– 25100263,32– 6276016,47– 18824246,85Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGBRural Development EAFRD Axis 4 LEADER (2007-2013)2012Measure 413: one-off correction due to the lack of checks on the reasonableness of costs and on the availability of 3 quotations in one projectONE OFFEUR– 9791,590,00– 9791,59Rural Development EAFRD Axis 4 LEADER (2007-2013)2012Measure 411/413: weaknesses identified in several key controls (project selection, checks on the reliability of the applicant and on double financing, OTSC)FLAT RATE5,00 %EUR– 116143,13– 489,58– 115653,55Rural Development EAFRD Axis 4 LEADER (2007-2013)2013Measure 411/413: weaknesses identified in several key controls (project selection, checks on the reliability of the applicant and on double financing, OTSC)FLAT RATE5,00 %EUR– 1731861,460,00– 1731861,46Rural Development EAFRD Axis 4 LEADER (2007-2013)2014Measure 411/413: weaknesses identified in several key controls (project selection, checks on the reliability of the applicant and on double financing, OTSC)FLAT RATE5,00 %EUR– 748948,330,00– 748948,33

Rural Development EAFRD Axis 2 (2007-2013, area related measures)2012Measure 214: weakness in the administrative cross-check on livestock densityFLAT RATE5,00 %EUR– 3121252,710,00– 3121252,71Rural Development EAFRD Axis 2 (2007-2013, area related measures)2013Measure 214: weakness in the administrative cross-check on livestock densityFLAT RATE5,00 %EUR– 3258827,270,00– 3258827,27Rural Development EAFRD Axis 2 (2007-2013, area related measures)2014Measure 214: weakness in the administrative cross-check on livestock densityFLAT RATE5,00 %EUR– 1291507,120,00– 1291507,12Rural Development EAFRD Axis 2 (2007-2013, non area related measures)2012Measure 216: weakness in check on double financing, on VAT registration, on in-situ visits, on cost reasonableness, delivery of the investment and on the scope of the on-the-spot checksFLAT RATE2,00 %EUR– 70521,650,00– 70521,65Rural Development EAFRD Axis 2 (2007-2013, non area related measures)2013Measure 216: weakness in check on double financing, on VAT registration, on in-situ visits, on cost reasonableness, delivery of the investment and on the scope of the on-the-spot checksFLAT RATE2,00 %EUR– 761093,100,00– 761093,10Rural Development EAFRD Axis 2 (2007-2013, non area related measures)2014Measure 216: weakness in check on double financing, on VAT registration, on in-situ visits, on cost reasonableness, delivery of the investment and on the scope of the on-the-spot checksFLAT RATE2,00 %EUR– 733293,710,00– 733293,71 Rural Development EAFRD Axis 2 (2007-2013, non area related measures)2012Measure 227: weakness in checks on reliability of the applicant, on in-situ visits, on verification of the delivery of the investment and in the scope of the on-the-spot checksFLAT RATE5,00 %EUR– 42403,200,00– 42403,20Rural Development EAFRD Axis 2 (2007-2013, non area related measures)2013Measure 227: weakness in checks on reliability of the applicant, on in-situ visits, on verification of the delivery of the investment and in the scope of the on-the-spot checksFLAT RATE5,00 %EUR– 364039,250,00– 364039,25Rural Development EAFRD Axis 2 (2007-2013, non area related measures)2014Measure 227: weakness in checks on reliability of the applicant, on in-situ visits, on verification of the delivery of the investment and in the scope of the on-the-spot checksFLAT RATE5,00 %EUR– 366157,360,00– 366157,36 Total GB:EUR– 12615839,88– 489,58– 12615350,30Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGRRural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2010Inappropriate application of selection criteriaFLAT RATE5,00 %EUR– 506480,190,00– 506480,19Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2011Inappropriate application of selection criteriaFLAT RATE5,00 %EUR– 699174,680,00– 699174,68 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2012Inappropriate application of selection criteriaFLAT RATE5,00 %EUR– 1002840,610,00– 1002840,61Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013Inappropriate application of selection criteriaFLAT RATE5,00 %EUR– 899008,700,00– 899008,70Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2011Sanction policy is not effective, proportionate and dissuasiveONE OFF0,00 %EUR– 536620,150,00– 536620,15Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2012Sanction policy is not effective, proportionate and dissuasiveONE OFF0,00 %EUR– 100072,610,00– 100072,61Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013Sanction policy is not effective, proportionate and dissuasiveONE OFF0,00 %EUR– 136263,560,00– 136263,56 Total GR:EUR– 3880460,500,00– 3880460,50Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactITCross Compliance2010Application of a tolerance, farmers with animals, CY2009FLAT RATE5,00 %EUR– 78405,910,00– 78405,91

Cross Compliance2011Application of a tolerance, farmers with animals, CY2010FLAT RATE5,00 %EUR– 38637,690,00– 38637,69Cross Compliance2009Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2008FLAT RATE5,00 %EUR– 143572,520,00– 143572,52Cross Compliance2010Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2009FLAT RATE5,00 %EUR– 100094,630,00– 100094,63Cross Compliance2011Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2010FLAT RATE5,00 %EUR– 134296,47– 3255,87– 131040,60Cross Compliance2010Application of a tolerance, weaknesses in report of eligibility checks, farmers with animals, CY2009FLAT RATE5,00 %EUR– 42005,100,00– 42005,10Cross Compliance2011Application of a tolerance, weaknesses in report of eligibility checks, farmers with animals, CY2010FLAT RATE5,00 %EUR– 43429,850,00– 43429,85Cross Compliance2009Previous corrections CY2008FLAT RATE5,00 %EUR0,00– 13570,6913570,69 Cross Compliance2010Previous corrections CY2009FLAT RATE5,00 %EUR0,00– 12124,1212124,12Cross Compliance2009Weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2008FLAT RATE2,00 %EUR– 19365,240,00– 19365,24Cross Compliance2010Weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2009FLAT RATE2,00 %EUR– 23218,800,00– 23218,80Cross Compliance2009Weaknesses in report of eligibility checks, farmers without animals, CY2008FLAT RATE2,00 %EUR– 90181,340,00– 90181,34Cross Compliance2010Weaknesses in report of eligibility checks, farmers without animals, CY2009FLAT RATE2,00 %EUR– 96173,020,00– 96173,02Cross Compliance2011Weaknesses in report of eligibility checks, farmers without animals, CY2010FLAT RATE2,00 %EUR– 104882,230,00– 104882,23Rural Development EAFRD Axis 2 (2007-2013, area related measures)2011Weaknesses on the on-the-spot controls — Measure 211FLAT RATE5,00 %EUR540,560,00540,56Rural Development EAFRD Axis 2 (2007-2013, area related measures)2012Weaknesses on the on-the-spot controls — Measure 211FLAT RATE5,00 %EUR– 248449,430,00– 248449,43 Rural Development EAFRD Axis 2 (2007-2013, area related measures)2013Weaknesses on the on-the-spot controls — Measure 211FLAT RATE5,00 %EUR– 215733,480,00– 215733,48Rural Development EAFRD Axis 2 (2007-2013, area related measures)2014Weaknesses on the on-the-spot controls — Measure 211FLAT RATE5,00 %EUR– 175805,330,00– 175805,33Rural Development EAFRD Axis 2 (2007-2013, area related measures)2011Weaknesses on the on-the-spot controls — Measure 214FLAT RATE2,00 %EUR193,130,00193,13Rural Development EAFRD Axis 2 (2007-2013, area related measures)2012Weaknesses on the on-the-spot controls — Measure 214FLAT RATE2,00 %EUR– 341406,390,00– 341406,39Rural Development EAFRD Axis 2 (2007-2013, area related measures)2013Weaknesses on the on-the-spot controls — Measure 214FLAT RATE2,00 %EUR– 416214,540,00– 416214,54Rural Development EAFRD Axis 2 (2007-2013, area related measures)2014Weaknesses on the on-the-spot controls — Measure 214FLAT RATE2,00 %EUR– 454241,450,00– 454241,45 Total IT:EUR– 2765379,73– 28950,68– 2736429,05

Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactLTRural Development EAFRD Axis 2 (2007-2013, area related measures)2009Weaknesses in the on-the-spot controls — Measure 214FLAT RATE2,00 %EUR– 84153,640,00– 84153,64Rural Development EAFRD Axis 2 (2007-2013, area related measures)2010Weaknesses in the on-the-spot controls — Measure 214FLAT RATE2,00 %EUR– 144593,730,00– 144593,73 Total LT:EUR– 228747,370,00– 228747,37Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactPLRural Development EAFRD Axis 1 — Measures with flat rate support2010Weaknesses in early retirement scheme paymentsFLAT RATE2,00 %EUR– 234331,350,00– 234331,35Rural Development EAFRD Axis 1 — Measures with flat rate support2010Weaknesses in early retirement scheme paymentsFLAT RATE5,00 %EUR– 3515081,520,00– 3515081,52Rural Development EAFRD Axis 1 — Measures with flat rate support2011Weaknesses in early retirement scheme paymentsFLAT RATE2,00 %EUR– 675353,060,00– 675353,06Rural Development EAFRD Axis 1 — Measures with flat rate support2011Weaknesses in early retirement scheme paymentsFLAT RATE5,00 %EUR– 10229852,440,00– 10229852,44 Rural Development EAFRD Axis 1 — Measures with flat rate support2012Weaknesses in early retirement scheme paymentsFLAT RATE2,00 %EUR– 717693,110,00– 717693,11Rural Development EAFRD Axis 1 — Measures with flat rate support2012Weaknesses in early retirement scheme paymentsFLAT RATE5,00 %EUR– 10110275,830,00– 10110275,83Rural Development EAFRD Axis 1 — Measures with flat rate support2013Weaknesses in early retirement scheme paymentsFLAT RATE2,00 %EUR– 758347,290,00– 758347,29Rural Development EAFRD Axis 1 — Measures with flat rate support2013Weaknesses in early retirement scheme paymentsFLAT RATE5,00 %EUR– 11230876,110,00– 11230876,11Rural Development EAFRD Axis 1 — Measures with flat rate support2011Weaknesses in the semi-subsistence farming schemeFLAT RATE10,00 %EUR– 3614511,650,00– 3614511,65Rural Development EAFRD Axis 1 — Measures with flat rate support2011Weaknesses in the semi-subsistence farming schemeONE OFF11,00 %EUR– 4467373,950,00– 4467373,95Rural Development EAFRD Axis 1 — Measures with flat rate support2012Weaknesses in the semi-subsistence farming schemeFLAT RATE10,00 %EUR– 619,900,00– 619,90 Rural Development EAFRD Axis 1 — Measures with flat rate support2012Weaknesses in the semi-subsistence farming schemeONE OFF11,00 %EUR– 766,170,00– 766,17Rural Development EAFRD Axis 1 — Measures with flat rate support2013Weaknesses in the semi-subsistence farming schemeFLAT RATE10,00 %EUR7909,140,007909,14Rural Development EAFRD Axis 1 — Measures with flat rate support2013Weaknesses in the semi-subsistence farming schemeONE OFF11,00 %EUR9775,340,009775,34Rural Development EAFRD Investment — private beneficiaries2011Weaknesses in verification of cost reasonableness; SME criterion verification and scope of on the spot checksFLAT RATE5,00 %EUR– 2046731,110,00– 2046731,11Rural Development EAFRD Investment — private beneficiaries2012Weaknesses in verification of cost reasonableness; SME criterion verification and scope of on the spot checksFLAT RATE5,00 %EUR– 5369057,290,00– 5369057,29Rural Development EAFRD Investment — private beneficiaries2013Weaknesses in verification of cost reasonableness; SME criterion verification and scope of on the spot checksFLAT RATE5,00 %EUR– 3857372,460,00– 3857372,46

Rural Development EAFRD Investment — private beneficiaries2014Weaknesses in verification of cost reasonableness; SME criterion verification and scope of on the spot checksFLAT RATE5,00 %EUR– 437316,750,00– 437316,75 Total PL:EUR– 57247875,510,00– 57247875,51Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactPTCertification2009known error EAFRD IACS populationONE OFFEUR– 74565,74– 5457,44– 69108,30Certification2009known error EAFRD non-IACS populationONE OFFEUR– 487,20– 11,93– 475,27 Total PT:EUR– 75052,94– 5469,37– 69583,57Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactRORural Development EAFRD Investment — public beneficiaries2010Insufficient checks on the public procurement procedureFLAT RATE10,00 %EUR– 3837667,960,00– 3837667,96Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2011Insufficient checks on the public procurement procedureFLAT RATE5,00 %EUR– 362166,320,00– 362166,32 Rural Development EAFRD Investment — public beneficiaries2011Insufficient checks on the public procurement procedureFLAT RATE10,00 %EUR– 30088395,700,00– 30088395,70Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2012Insufficient checks on the public procurement procedureFLAT RATE5,00 %EUR– 4835357,490,00– 4835357,49Rural Development EAFRD Investment — public beneficiaries2012Insufficient checks on the public procurement procedureFLAT RATE10,00 %EUR– 26711026,120,00– 26711026,12Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013Insufficient checks on the public procurement procedureFLAT RATE5,00 %EUR– 15638250,660,00– 15638250,66Rural Development EAFRD Investment — public beneficiaries2010No penalties applied when end-of-works dates are exceededEXTRAPOLATED2,44 %EUR– 959810,350,00– 959810,35Rural Development EAFRD Investment — public beneficiaries2011No penalties applied when end-of-works dates are exceededEXTRAPOLATED2,44 %EUR– 7525183,010,00– 7525183,01Rural Development EAFRD Investment — public beneficiaries2012No penalties applied when end-of-works dates are exceededEXTRAPOLATED2,44 %EUR– 8104689,340,00– 8104689,34Rural Development EAFRD Investment — public beneficiaries2013No penalties applied when end-of-works dates are exceededEXTRAPOLATED2,44 %EUR– 5405977,310,00– 5405977,31 Certification2011Late initiation of recovery procedures under EAFRDONE OFFEUR– 7084,360,00– 7084,36 Total RO:EUR– 103475608,620,00– 103475608,62CurrencyAmountDeductionsFinancial ImpactEUR– 212933390,91– 6311034,44– 206622356,47