Commission Implementing Decision (EU) 2017/1144 of 26 June 2017 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(2017) 4136)

Commission Implementing Decision (EU) 2017/1144 of 26 June 2017 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(2017) 4136) (Only the Bulgarian, Danish, Dutch, English, French, German, Greek, Italian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak and Spanish 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) The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation. (7) As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject

Ares(2017)2831484, 7 June 2017 . (8) This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 31 March 2017, 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 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 Grand Duchy of Luxembourg, the Republic of Malta,the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Slovak Republic and the United Kingdom of Great Britain and Northern Ireland. Done at Brussels, 26 June 2017. For the Commission Phil Hogan Member of the Commission

Annex

ANNEX Budget Item: 05040501 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactRORural Development EAFRD Axis 2 (2007-2013, area related measures)2010Reimbursement following judgment in case T-145/15FLAT RATE10,00 %EUR22850154,786418693,1616431461,62Rural Development EAFRD Complement to direct payment (2007-2013)2010Reimbursement following judgment in case T-145/15FLAT RATE10,00 %EUR8507107,301459929,217047178,09Rural Development EAFRD Axis 2 (2007-2013, area related measures)2011Reimbursement following judgment in case T-145/15FLAT RATE5,00 %EUR13471514,972311644,6511159870,32Rural Development EAFRD Axis 2 (2007-2013, area related measures)2011Reimbursement following judgment in case T-145/15FLAT RATE10,00 %EUR129773,68– 481,74130255,42Rural Development EAFRD Complement to direct payment (2007-2013)2011Reimbursement following judgment in case T-145/15FLAT RATE10,00 %EUR– 10435,760,00– 10435,76Rural Development EAFRD Axis 2 (2007-2013, area related measures)2012Reimbursement following judgment in case T-145/15FLAT RATE5,00 %EUR1924121,26330203,991593917,27Rural Development EAFRD Axis 2 (2007-2013, area related measures)2012Reimbursement following judgment in case T-145/15FLAT RATE10,00 %EUR– 394552,630,00– 394552,63 Rural Development EAFRD Complement to direct payment (2007-2013)2012Reimbursement following judgment in case T-145/15FLAT RATE10,00 %EUR– 60445,300,00– 60445,30Total RO:EUR46417238,3010519989,2735897249,03Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactLTRural Development EAFRD Axis 4 LEADER (2007-2013)2010Financial effect of Decision C(2015)6810 of 9.10.2015 which reduced the interim payments related to expenditure made in the periods between 16 October and 31 December 2014, between 1 January 2015 and 31 March 2015 and between 1 April and 30 June 2015ONE-OFFEUR708136,830,00708136,83Total LT:EUR708136,830,00708136,83CurrencyAmountDeductionsFinancial ImpactEUR47125375,1310519989,2736605385,86

Budget Item: 05070107 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactMTIrregularities2016Reimbursement of amount charged for the clearance of irregularity casesONE OFFEUR201499,670,00201499,67Total MT:EUR201499,670,00201499,67 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactPLFruit and Vegetables — Pre-recognised Producer Groups2012Reimbursement in respect of the period from 16.10.2011 to 13.2.2012FLAT RATE25,00 %EUR12517258,695006903,487510355,21Total PL:EUR12517258,695006903,487510355,21Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactRODecoupled Direct Aids2010Reimbursement following judgment in case T-145/15FLAT RATE10,00 %EUR60723392,192629950,7658093441,43Other Direct Aid — Energy Crops2010Reimbursement following judgment in case T-145/15FLAT RATE10,00 %EUR185062,92370,13184692,79Other Direct Aids2010Reimbursement following judgment in case T-145/15FLAT RATE10,00 %EUR83561,227140,8376420,39Decoupled Direct Aids2011Reimbursement following judgment in case T-145/15FLAT RATE5,00 %EUR34885948,11765982,0034119966,11Other Direct Aids2011Reimbursement following judgment in case T-145/15FLAT RATE5,00 %EUR40279,670,0040279,67Decoupled Direct Aids2011Reimbursement following judgment in case T-145/15FLAT RATE10,00 %EUR14498,3429,0014469,34Other Direct Aid — Energy Crops2011Reimbursement following judgment in case T-145/15FLAT RATE10,00 %EUR23,620,0523,57Other Direct Aids2011Reimbursement following judgment in case T-145/15FLAT RATE10,00 %EUR– 6,62– 0,01– 6,61 Decoupled Direct Aids2012Reimbursement following judgment in case T-145/15FLAT RATE5,00 %EUR40874,570,0040874,57Decoupled Direct Aids2012Reimbursement following judgment in case T-145/15FLAT RATE10,00 %EUR– 98628,640,00– 98628,64Other Direct Aid — Energy Crops2012Reimbursement following judgment in case T-145/15FLAT RATE10,00 %EUR– 6,510,00– 6,51Total RO:EUR95874998,873403472,7692471526,11CurrencyAmountDeductionsFinancial ImpactEUR108593757,238410376,24100183380,99 Budget Item: 6701 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactATFruit and Vegetables — Operational programmes incl withdrawals2014Absence in 2 key controlsFLAT RATE10,00 %EUR– 677033,31– 677033,310,00Fruit and Vegetables — Operational programmes incl withdrawals2015Absence in 2 key controlsFLAT RATE10,00 %EUR– 763280,200,00– 763280,20Total AT:EUR– 1440313,51– 677033,31– 763280,20 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBGCross Compliance2013Deficiencies in the scope, extent and quality of OTSC and reporting for SMR7 and 8, application of tolerances, CY2012FLAT RATE3,00 %EUR– 174830,40– 1875,59– 172954,81Cross Compliance2013Deficiencies in the scope, extent and quality of OTSC and reporting for SMR7 and 8, application of tolerances, CY2013FLAT RATE6,00 %EUR– 8128,400,00– 8128,40Cross Compliance2014Deficiencies in the scope, extent and quality of OTSC and reporting for SMR7 and 8, application of tolerances, CY2013FLAT RATE6,00 %EUR– 391569,13– 150,78– 391418,35Cross Compliance2013Failure to achieve the mandatory control rate for SMR7 and 8, weakness in the increase of the control rate, CY2014FLAT RATE10,00 %EUR– 21192,880,00– 21192,88Cross Compliance2015Failure to achieve the mandatory control rate for SMR7 and 8, weakness in the increase of the control rate, CY2014FLAT RATE10,00 %EUR– 1172970,16– 526,34– 1172443,82Total BG:EUR– 1768690,97– 2552,71– 1766138,26Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDEDecoupled Direct Aids2013CY2012 Ineligible areasONE OFFEUR– 23056,560,00– 23056,56

Decoupled Direct Aids2014CY2013 Ineligible areasONE OFFEUR– 23513,460,00– 23513,46Decoupled Direct Aids2015CY2014 Ineligible areasONE OFFEUR– 27314,630,00– 27314,63Decoupled Direct Aids2015CY2014 Retroactive recoveriesONE OFFEUR– 9023,01– 5362,92– 3660,09Irregularities2011Negligence attributable to the non-recovery of the undue paymentONE OFFEUR– 1298,670,00– 1298,67Irregularities2013Unjustified decision not to pursue the recovery.ONE OFFEUR– 4523,940,00– 4523,94Irregularities2011Unjustified halting of recovery procedureONE OFFEUR– 46219,070,00– 46219,07Total DE:EUR– 134949,34– 5362,92– 129586,42Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDKDecoupled Direct Aids2015FY 2015 — Quality of LPISONE OFFEUR– 174979,000,00– 174979,00Decoupled Direct Aids2015FY 2015 — Retroactive recoveriesONE OFFEUR– 736162,000,00– 736162,00Decoupled Direct Aids2016FY 2016 — OTSC — control of eligibilityONE OFFEUR– 522366,000,00– 522366,00Decoupled Direct Aids2016FY 2016 — OTSC — Ecologic Focus AreaONE OFFEUR– 54849,000,00– 54849,00 Decoupled Direct Aids2016FY 2016 — Quality of LPISONE OFFEUR– 174587,000,00– 174587,00Decoupled Direct Aids2016FY 2016 — Retroactive recoveriesONE OFFEUR– 1243766,000,00– 1243766,00Total DK:EUR– 2906709,00 0,00– 2906709,00Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactESDecoupled Direct Aids2014Claim year 2013: Insufficient quality of on-the-spot checksONE OFFEUR– 9312,360,00– 9312,36Decoupled Direct Aids2015Claim year 2013: Insufficient quality of on-the-spot checksONE OFFEUR– 26,350,00– 26,35Cross Compliance2015Deficiencies in the random part of animal welfare sample, CY2012-2014ONE OFFEUR– 66615,680,00– 66615,68Cross Compliance2014Deficiencies in the scope and quality of OTSC — Deficient reporting of OTSC — Late performance of OTSC — Deficient risk analysis — Pillar I — CY 2013FLAT RATE2,00 %EUR– 240657,88– 11564,21– 229093,67Cross Compliance2013Deficiencies in the scope and quality of OTSC — Deficient reporting of OTSC — Late performance of OTSC — Deficient risk analysis — Wine — CY 2013FLAT RATE2,00 %EUR– 30,180,00– 30,18 Cross Compliance2015Deficiencies in the scope and quality of OTSC — Deficient reporting of OTSC — Late performance of OTSC — Pillar I — CY 2014FLAT RATE2,00 %EUR– 222425,220,00– 222425,22Cross Compliance2013Deficiencies in the scope and quality of OTSC — Deficient reporting of OTSC — Late performance of OTSC — Wine — CY 2014FLAT RATE2,00 %EUR– 10385,580,00– 10385,58Cross Compliance2014Deficiencies in the scope and quality of OTSC — Deficient reporting of OTSC — Late performance of OTSC — Wine — CY 2014FLAT RATE2,00 %EUR– 448,950,00– 448,95Cross Compliance2013Deficiencies in the scope and quality of OTSC — Late performance of OTSC — Deficient risk analysis — Pillar I — CY 2012FLAT RATE2,00 %EUR– 247147,90– 15410,19– 231737,71Cross Compliance2014Deficiencies in the scope of the controls of SMR2, SMR4 and in the performance and report of animal welfare, CY2013ONE OFFEUR– 89033,370,00– 89033,37Cross Compliance2013Deficiencies in the scope of the controls of SMR2, SMR4, in the performance and report of animal welfare and in the control of parcels on-the-spot, CY2012ONE OFFEUR– 316430,950,00– 316430,95

Fruit and Vegetables — Operational Programmes2012Deficiency in key control with calculated financial impact — CataluñaONE OFFEUR– 122144,380,00– 122144,38Fruit and Vegetables — Operational Programmes2013Deficiency in key control with calculated financial impact — CataluñaONE OFFEUR– 122144,380,00– 122144,38Fruit and Vegetables — Operational Programmes2011Flat-rate aid payments for personnel costsFLAT RATE5,00 %EUR– 97958,68– 97958,680,00Fruit and Vegetables — Operational Programmes2012Flat-rate aid payments for personnel costsFLAT RATE5,00 %EUR– 112555,18– 91488,65– 21066,53Decoupled Direct Aids2014Insufficient number of on-the-spot checks in claim year 2013ONE OFFEUR– 5707,300,00– 5707,30Decoupled Direct Aids2014Insufficient number of on-the-spot checks in claim year 2013 for permanent pastureONE OFFEUR– 82097,33– 82097,330,00Decoupled Direct Aids2014Lack of retroactivity analysis carried out in claim year 2013 in relation to the years 2010 to 2012ONE OFFEUR– 12884,580,00– 12884,58Decoupled Direct Aids2014Lack of retroactivity analysis carried out in claim year 2013 in relation to the years 2010 to 2012 (related to permanent pasture)ONE OFFEUR– 19298,48– 19298,480,00 Decoupled Direct Aids2014Lack of retroactivity analysis carried out in claim year 2014 in relation to the years 2011 to 2013ONE OFFEUR– 9603,760,00– 9603,76Certification2012overshooting of global ceiling FY2012ONE OFFEUR– 18356430,10– 287742,17– 18068687,93Wine — Promotion on third country markets2014Performance of administrative checks, including cross-checks, covering all aid applications and payment claims (art. 59 of R.1306/2013 and art. 77 of R.555/2008)FLAT RATE5,00 %EUR– 44060,790,00– 44060,79Wine — Promotion on third country markets2015Performance of administrative checks, including cross-checks, covering all aid applications and payment claims (art. 59 of R.1306/2013 and art. 77 of R.555/2008)FLAT RATE5,00 %EUR– 19149,420,00– 19149,42Fruit and Vegetables — Operational Programmes2012Unduly recognised PO — CataluñaONE OFFEUR– 1054948,100,00– 1054948,10Fruit and Vegetables — Operational Programmes2013Unduly recognised PO — CataluñaONE OFFEUR– 1139900,050,00– 1139900,05Scrutiny of transactions2012weaknesses control systemFLAT RATE0,50 %EUR– 798575,83– 35460,70– 763115,13Scrutiny of transactions2013weaknesses control systemFLAT RATE0,50 %EUR– 872653,500,00– 872653,50 Fruit and Vegetables — Operational Programmes2012Weaknesses in a key controlFLAT RATE5,00 %EUR– 1536412,02– 158849,53– 1377562,49Fruit and Vegetables — Operational Programmes2013Weaknesses in a key controlFLAT RATE5,00 %EUR– 2943353,24– 191765,11– 2751588,13Fruit and Vegetables — Operational programmes incl withdrawals2014weaknesses in key controlFLAT RATE5,00 %EUR– 3103864,90– 135618,25– 2968246,65Fruit and Vegetables — Operational Programmes2011Weakness in approval of programmes — ValenciaFLAT RATE5,00 %EUR– 27829,890,00– 27829,89Fruit and Vegetables — Operational Programmes2012Weakness in approval of programmes — ValenciaFLAT RATE5,00 %EUR– 20026,86– 20026,860,00Fruit and Vegetables — Operational Programmes2013Weakness in approval of programmes — ValenciaFLAT RATE5,00 %EUR– 27546,54– 27546,540,00Scrutiny of transactions2011weakness in control systemFLAT RATE0,50 %EUR– 587025,35– 93858,22– 493167,13Total ES:EUR– 32318685,08– 1268684,92– 31050000,16

Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFRMilk — Schoolmilk2013incomplete administrative controlsFLAT RATE3,78 %EUR– 237587,740,00– 237587,74Milk — Schoolmilk2014incomplete administrative controlsFLAT RATE3,78 %EUR– 437243,590,00– 437243,59Certification2013late paymentsONE OFFEUR– 646948,970,00– 646948,97Certification2012management weaknessesONE OFFEUR– 109959,830,00– 109959,83Certification2013management weaknesses in the FY2013ONE OFFEUR– 137612,960,00– 137612,96Milk — Schoolmilk2014non-application of payment reduction for late submissionONE OFFEUR– 1281052,48– 374599,36– 906453,12Milk — Schoolmilk2015non-application of payment reduction for late submissionONE OFFEUR– 846946,000,00– 846946,00Export refunds — other2011Severe weaknesses in checks on the sound, fair and marketable quality of exported poultry benefiting from export refundsEXTRAPOLATED94,00 %EUR– 11000810,210,00– 11000810,21Export refunds — other2012Severe weaknesses in checks on the sound, fair and marketable quality of exported poultry benefiting from export refundsEXTRAPOLATED94,00 %EUR– 52202377,670,00– 52202377,67 Export refunds — other2013Severe weaknesses in checks on the sound, fair and marketable quality of exported poultry benefiting from export refundsEXTRAPOLATED94,00 %EUR– 27340769,480,00– 27340769,48Export refunds — other2011Severe weaknesses in checks on the sound, fair and marketable quality of exported poultry benefiting from export refundsEXTRAPOLATED83,33 %EUR– 3507120,690,00– 3507120,69Export refunds — other2012Severe weaknesses in checks on the sound, fair and marketable quality of exported poultry benefiting from export refundsEXTRAPOLATED83,33 %EUR– 16247139,770,00– 16247139,77Export refunds — other2013Severe weaknesses in checks on the sound, fair and marketable quality of exported poultry benefiting from export refundsEXTRAPOLATED83,33 %EUR– 10103631,000,00– 10103631,00Export Refunds (2014+)2014Severe weaknesses in checks on the sound, fair and marketable quality of exported poultry benefiting from export refundsEXTRAPOLATED83,33 %EUR– 415472,210,00– 415472,21Export Refunds (2014+)2014Severe weaknesses in checks on the sound, fair and marketable quality of exported poultry benefiting from export refundsEXTRAPOLATED94,00 %EUR– 83895,580,00– 83895,58 Total FR:EUR– 124598568,18– 374599,36– 124223968,82 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGRCross Compliance2014Leniency of the sanctioning system, CY2013ONE OFFEUR– 149585,870,00– 149585,87Cross Compliance2015Leniency of the sanctioning system, CY2014ONE OFFEUR– 161979,040,00– 161979,04Cross Compliance2013Weakness in risk analysis, MRFPP and SMR1, CY2012FLAT RATE2,00 %EUR– 589334,720,00– 589334,72Cross Compliance2014Weakness in risk analysis, MRFPP and SMR1, CY2012FLAT RATE2,00 %EUR5986,070,005986,07Total GR:EUR– 894913,56 0,00– 894913,56Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactITIrregularities2009Case 2008000093: Delays in the recovery proceedings and negligence attributable to the Member StateONE OFFEUR– 541621,440,00– 541621,44Irregularities2009Case 3099: Delays in the recovery proceedings and negligence attributable to the Member StateONE OFFEUR– 1008606,280,00– 1008606,28Irregularities2009Case 3133: Delays in the recovery proceedings and negligence attributable to the Member StateONE OFFEUR– 539514,050,00– 539514,05

Irregularities2010Case 3690: Delays in the recovery proceedings and negligence attributable to the Member StateONE OFFEUR– 1378239,160,00– 1378239,16Irregularities2009Case 8002: Delays in the recovery proceedings and negligence attributable to the Member StateONE OFFEUR– 2673871,960,00– 2673871,96Irregularities2012Case 8194&8558: Negligence attributable to the Member State in the recovery proceedingsONE OFFEUR– 1809767,130,00– 1809767,13Irregularities2009Case 8522: Delays in the recovery proceedings and negligence attributable to the Member StateONE OFFEUR– 739489,650,00– 739489,65Irregularities2012Case 8802: Delays in the recovery proceedingsONE OFFEUR– 10298,680,00– 10298,68Irregularities2009Case 9117: Delays in the recovery proceedingsONE OFFEUR– 585884,280,00– 585884,28Irregularities2012Case 9172: Delays in the recovery proceedings and negligence attributable to the Member StateONE OFFEUR– 743929,980,00– 743929,98Irregularities2010Case 9298: Delays in the recovery proceedings and negligence attributable to the Member StateONE OFFEUR– 152704,500,00– 152704,50 Irregularities2012Case OLAF OF/2010/0942: Negligence in the recovery proceedings attributable to the Member StateONE OFFEUR– 101410,870,00– 101410,87Irregularities2009Cases 11353, 11354, 11355, 14982: negligence attributable to the Member State in the recovery proceedingsONE OFFEUR– 9201609,040,00– 9201609,04Irregularities2012Cases 3108, 3109: Delays in the recovery proceedingsONE OFFEUR– 1541365,890,00– 1541365,89Irregularities2012Cases 8155 and 8187: Delays in the recovery proceedings and negligence attributable to the Member StateONE OFFEUR– 1694447,200,00– 1694447,20Irregularities2012Cases 8316 and 8859: Delays in the recovery proceedings and negligence attributable to the Member StateONE OFFEUR– 6812811,900,00– 6812811,90Irregularities2012Cases 8433, 8434, 8435: Delays in the recovery proceedingsONE OFFEUR– 8321237,000,00– 8321237,00Irregularities2012Cases corrected or declared irrecoverable between FY2010 and FY2013: correction on the basis of the negligence in recovery proceedings demonstrated in the management of individual filesFLAT RATE100,00 %EUR– 37925444,680,00– 37925444,68 Certification2011correction for the B account- Court seizuresONE OFFEUR– 45285,890,00– 45285,89Certification2011correction for the B-account: late paymentsONE OFFEUR– 493670,220,00– 493670,22Irregularities2009Erroneous classification of case as with judiciary proceedings ongoing, and amount thereby escaping the application of the 50/50 ruleONE OFFEUR– 1106,600,00– 1106,60Certification2007EU debts recorded as National debtsONE OFFEUR– 17196,500,00– 17196,50Certification2008EU debts recorded as National debtsONE OFFEUR– 364988,160,00– 364988,16Certification2009EU debts recorded as National debtsONE OFFEUR– 31531,160,00– 31531,16Certification2010EU debts recorded as National debtsONE OFFEUR– 99765,050,00– 99765,05Certification2011EU debts recorded as National debtsONE OFFEUR– 91996,910,00– 91996,91Cross Compliance2013Leniency of the sanctioning system in animal area, CY2012ONE OFFEUR– 92510,770,00– 92510,77Cross Compliance2015Limited access to veterinarian control reports, CY2014FLAT RATE2,00 %EUR– 1148562,110,00– 1148562,11

Certification2007Negligence in the management of recoveries and other debtsONE OFFEUR– 4491218,510,00– 4491218,51Certification2008Negligence in the management of recoveries and other debtsONE OFFEUR– 95324148,630,00– 95324148,63Certification2009Negligence in the management of recoveries and other debtsONE OFFEUR– 8235009,370,00– 8235009,37Certification2010Negligence in the management of recoveries and other debtsONE OFFEUR– 26055691,760,00– 26055691,76Certification2011Negligence in the management of recoveries and other debtsONE OFFEUR– 24026882,280,00– 24026882,28Cross Compliance2014No check for one GAEC and partial check of two SMRs, Farmer without animals, CY2013FLAT RATE2,00 %EUR– 449776,890,00– 449776,89Irregularities2011OLAF CASE OF/2007/0889: Irregularity outcome of the negligence of the Member State authoritiesONE OFFEUR– 13189041,350,00– 13189041,35Cross Compliance2014Partial control of two requirements, use of sectoral check without require assurance, farmers with animals, CY2013FLAT RATE5,00 %EUR– 237679,390,00– 237679,39 Cross Compliance2015Partial control of two requirements, use of sectoral check without require assurance, farmers with animals, CY2014FLAT RATE5,00 %EUR– 240761,350,00– 240761,35Cross Compliance2016Partial control of two requirements, use of sectoral check without require assurance, farmers with animals, CY2015FLAT RATE5,00 %EUR– 199521,760,00– 199521,76Cross Compliance2013SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2012ONE OFFEUR– 3323958,59– 160,12– 3323798,47Cross Compliance2014SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2012ONE OFFEUR– 7033,280,00– 7033,28Cross Compliance2015SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2012FLAT RATE2,00 %EUR– 186,770,00– 186,77Cross Compliance2014SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2013ONE OFFEUR– 3271891,500,00– 3271891,50 Cross Compliance2015SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2013FLAT RATE2,00 %EUR– 10760,160,00– 10760,16Total IT:EUR– 257232428,65– 160,12– 257232268,53Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactPTFruit and Vegetables — Operational Programmes2012Checks on the POs' respect of recognition criteria by the regional offices (DRAPs): aid unduly paid to PO XONE OFFEUR– 175573,680,00– 175573,68Fruit and Vegetables — Operational Programmes2013Checks on the POs' respect of recognition criteria by the regional offices (DRAPs): aid unduly paid to PO XONE OFFEUR– 252204,600,00– 252204,60Fruit and Vegetables — Operational Programmes2012Checks on the POs' respect of recognition criteria by the regional offices (DRAPs): weaknesses in the control system FY2012 and 2013FLAT RATE5,00 %EUR– 244696,30– 8778,69– 235917,61Fruit and Vegetables — Operational Programmes2013Checks on the POs' respect of recognition criteria by the regional offices (DRAPs): weaknesses in the control system FY2012 and 2013FLAT RATE5,00 %EUR– 366164,35– 12610,23– 353554,12

Fruit and Vegetables — Operational programmes incl withdrawals2014Checks on the POs' respect of recognition criteria by the regional offices (DRAPs): weaknesses in the control system — FY2014 and FY2015FLAT RATE5,00 %EUR– 2631,150,00– 2631,15Fruit and Vegetables — Operational programmes incl withdrawals2015Checks on the POs' respect of recognition criteria by the regional offices (DRAPs): weaknesses in the control system — FY2014 and FY2015FLAT RATE5,00 %EUR– 8500,960,00– 8500,96Certification2011non-respect of payment deadlinesONE OFFEUR– 1995329,97– 1995329,970,00Certification2011overshooting of ceilingONE OFFEUR– 112617,66– 112617,660,00Clearance of Accounts — Financial Clearance2012overshooting of ceilingONE OFFEUR– 981955,95– 981955,950,00Clearance of Accounts — Financial Clearance2012overshooting of ceiling — in addition, still to be deducedONE OFFEUR– 584114,930,00– 584114,93Total PT:EUR– 4723789,55– 3111292,50– 1612497,05Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactROIrregularities2012Known error resulting from the substantive testing on Annex III AONE OFFEUR– 18439,350,00– 18439,35 Fruit and Vegetables — Pre-recognised Producer Groups2013PG: maintenance of recognition and Recognition Plans. FY 2013&2014FLAT RATE10,00 %EUR– 778261,880,00– 778261,88Fruit and Vegetables — Pre-recognised Producer Groups2014PG: maintenance of recognition and Recognition Plans. FY 2013&2014FLAT RATE10,00 %EUR– 589910,800,00– 589910,80Fruit and Vegetables — Pre-recognised Producer Groups2015PG: maintenance of recognition and Recognition Plans. FY 2013&2014FLAT RATE10,00 %EUR– 346636,030,00– 346636,03Fruit and Vegetables — Operational Programmes2013PO: Checks on aid claims — Eligibility of Expenditure FY 2013FLAT RATE5,00 %EUR– 20646,290,00– 20646,29Fruit and Vegetables — Operational programmes incl withdrawals2014PO Checks on aid claims — Eligibility of Expenditure FY 2014FLAT RATE5,00 %EUR– 30663,300,00– 30663,30Fruit and Vegetables — Operational programmes incl withdrawals2015PO Checks on aid claims — Eligibility of Expenditure FY 2015FLAT RATE5,00 %EUR– 47987,500,00– 47987,50Total RO:EUR– 1832545,15 0,00– 1832545,15CurrencyAmountDeductionsFinancial ImpactEUR– 427851592,99– 5439685,84– 422411907,15 Budget Item: 6711 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactATRural Development EAFRD (2014-2020) measures subject to IACS2015measure 214: implementation of an appropriate sanction systemFLAT RATE5,00 %EUR– 5958,970,00– 5958,97Rural Development EAFRD (2014-2020) measures subject to IACS2015measure 214 Organic Farming — Adequate supervision procedureEXTRAPOLATED0,21 %EUR– 101920,890,00– 101920,89Total AT:EUR– 107879,860,00– 107879,86Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBGRural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)20105 % flat rate correction for deficiencies in OTSC, verification of public procurement, the reasonableness of costs and ineligible expenditureFLAT RATE5,00 %EUR– 2793872,47– 2793872,470,00Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)20115 % flat rate correction for deficiencies in OTSC, verification of public procurement, the reasonableness of costs and ineligible expenditureFLAT RATE5,00 %EUR– 1074263,60– 1074263,600,00Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)20125 % flat rate correction for deficiencies in OTSC, verification of public procurement, the reasonableness of costs and ineligible expenditureFLAT RATE5,00 %EUR– 780941,24– 780941,240,00

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)20135 % flat rate correction for deficiencies in OTSC, verification of public procurement, the reasonableness of costs and ineligible expenditureFLAT RATE5,00 %EUR– 1637751,750,00– 1637751,75Rural Development EAFRD Investment — public beneficiaries20145 % flat rate correction for deficiencies in OTSC, verification of public procurement, the reasonableness of costs and ineligible expenditureFLAT RATE5,00 %EUR– 1690283,330,00– 1690283,33Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2010Adjustment due to national authorities withdrawing previous corrected amountsONE OFFEUR259643,710,00259643,71Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2011Adjustment due to national authorities withdrawing previous corrected amountsONE OFFEUR107839,980,00107839,98Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2012Adjustment due to national authorities withdrawing previous corrected amountsONE OFFEUR51063,740,0051063,74Cross Compliance2013Deficiencies in the scope, extent and quality of OTSC and reporting for SMR7 and 8, application of tolerances, CY2012FLAT RATE3,00 %EUR– 27147,640,00– 27147,64 Cross Compliance2014Deficiencies in the scope, extent and quality of OTSC and reporting for SMR7 and 8, application of tolerances, CY2013FLAT RATE6,00 %EUR– 105957,720,00– 105957,72Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2010Extrapolated 9 % correction-weaknesses concerning the reasonableness of costs and ineligible expenditureEXTRAPOLATED9,00 %EUR– 4183858,87– 418385,89– 3765472,98Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2011Extrapolated 9 % correction-weaknesses concerning the reasonableness of costs and ineligible expenditureEXTRAPOLATED9,00 %EUR– 896213,65– 89621,36– 806592,29Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2012Extrapolated 9 % correction-weaknesses concerning the reasonableness of costs and ineligible expenditureEXTRAPOLATED9,00 %EUR– 556147,52– 55614,76– 500532,76Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013Extrapolated 9 % correction-weaknesses concerning the reasonableness of costs and ineligible expenditureEXTRAPOLATED9,00 %EUR– 2893246,020,00– 2893246,02Cross Compliance2015Failure to achieve the mandatory control rate for SMR7 and 8, weakness in the increase of the control rate, CY2014FLAT RATE10,00 %EUR– 350314,960,00– 350314,96Total BG:EUR– 16571451,34– 5212699,32– 11358752,02 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDERural Development EAFRD Investment — public beneficiaries2014Financial errors in public procurements auditedONE OFFEUR– 351787,61– 349181,08– 2606,53Rural Development EAFRD (2014-2020) Investment — public beneficiaries2015Financial errors in public procurements auditedONE OFFEUR– 159761,900,00– 159761,90Certification2015Financial errors in the EAFRD populationONE OFFEUR– 511727,530,00– 511727,53Total DE:EUR– 1023277,04– 349181,08– 674095,96Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactESCross Compliance2013Deficiencies in the scope and quality of OTSC — Deficient reporting of OTSC — Late performance of OTSC — Deficient risk analysis — Pillar II — CY 2013FLAT RATE2,00 %EUR2,400,002,40Cross Compliance2014Deficiencies in the scope and quality of OTSC — Deficient reporting of OTSC — Late performance of OTSC — Deficient risk analysis — Pillar II — CY 2013FLAT RATE2,00 %EUR– 2272,970,00– 2272,97Cross Compliance2014Deficiencies in the scope and quality of OTSC — Deficient reporting of OTSC — Late performance of OTSC — Pillar II — CY 2014FLAT RATE2,00 %EUR1,060,001,06

Cross Compliance2015Deficiencies in the scope and quality of OTSC — Deficient reporting of OTSC — Late performance of OTSC — Pillar II — CY 2014FLAT RATE2,00 %EUR– 2493,060,00– 2493,06Cross Compliance2013Deficiencies in the scope and quality of OTSC — Late performance of OTSC — Deficient sampling of parcels for OTSC — Deficient risk analysis — Pillar II — CY 2012FLAT RATE2,00 %EUR– 180,810,00– 180,81Certification2013Material error in EAFRD accountsONE OFFEUR– 903456,80– 17985,15– 885471,65Total ES:EUR– 908400,18– 17985,15– 890415,03Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFRRural Development EAFRD Investment — private beneficiaries2014Deficiencies in the verification of the reasonableness of the costs and of the payment claims Measures 121 and 123FLAT RATE5,00 %EUR– 4980641,31– 41685,40– 4938955,91Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013Deficiencies in the verification of the reasonableness of the costs and of the payment claims Measures 121 and 123FLAT RATE5,00 %EUR– 396917,700,00– 396917,70Rural Development EAFRD (2014-2020) Investment — private beneficiaries2015Deficiencies in the verification of the reasonableness of the costs and of the payment claims of Measures 121 and 123FLAT RATE5,00 %EUR– 4482936,520,00– 4482936,52 Rural Development EAFRD (2014-2020) Investment — private beneficiaries2016Deficiencies in the verification of the reasonableness of the costs and of the payment claims of Measures 121 and 123FLAT RATE5,00 %EUR– 1595408,440,00– 1595408,44Rural Development EAFRD (2014-2020) Investment — private beneficiaries2015Deficiency in the verification of reasonableness of the costs: correction with recurrence for Measures 121C4 and 123AFLAT RATE10,00 %EUR– 3184129,20– 1592064,61– 1592064,59Rural Development EAFRD (2014-2020) Investment — private beneficiaries2016Deficiency in the verification of reasonableness of the costs: correction with recurrence for Measures 121C4 and 123AFLAT RATE10,00 %EUR– 1279291,51– 639645,75– 639645,76Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013Deficiency in the verification of reasonableness of the costs: correction with recurrence for Measures 121C4 and 123AFLAT RATE10,00 %EUR– 344907,12– 171577,47– 173329,65Rural Development EAFRD Investment — private beneficiaries2014Deficiency in the verification of reasonableness of the costs: correction with recurrence for Measures 121C4 and 123AFLAT RATE10,00 %EUR– 2802935,54– 1404390,37– 1398545,17Rural Development EAFRD Investment — public beneficiaries2014Exclusion of ineligible expenditure M321ONE OFFEUR– 68062,010,00– 68062,01Certification2012management weaknessesONE OFFEUR– 16845764,040,00– 16845764,04 Certification2013management weaknesses in the FY2013ONE OFFEUR– 10359335,400,00– 10359335,40Total FR:EUR– 46340328,79– 3849363,60– 42490965,19Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGBRural Development EAFRD Axis 2 (2007-2013, area related measures)2014measure 214 — FY2014: weaknesses in the control system for livestock density (both administrative and on the spot)FLAT RATE5,00 %EUR– 538979,080,00– 538979,08Rural Development EAFRD (2014-2020) measures subject to IACS2015measure 214 — FY2015: weaknesses in the control system for livestock density (both administrative and on the spot)FLAT RATE5,00 %EUR– 543702,510,00– 543702,51Rural Development EAFRD Axis 2 (2007-2013, area related measures)2014measure 221 — FY2014: weaknesses in the check of eligibility criteriaONE OFFEUR– 12204,000,00– 12204,00Rural Development EAFRD (2014-2020) forestry measures2015measure 221 — FY2015: weaknesses in the check of eligibility criteriaONE OFFEUR– 12204,000,00– 12204,00Rural Development EAFRD LEADER2014One deficient key control and one absent ancillary controlFLAT RATE5,00 %EUR– 602585,370,00– 602585,37Rural Development EAFRD LEADER2015One deficient key control and one absent ancillary controlFLAT RATE5,00 %EUR4026,710,004026,71

Rural Development EAFRD LEADER2016One deficient key control and one absent ancillary controlFLAT RATE5,00 %EUR368,090,00368,09Total GB:EUR– 1705280,160,00– 1705280,16Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGRCross Compliance2013Weakness in risk analysis, MRFPP and SMR1, CY2012FLAT RATE2,00 %EUR– 229711,850,00– 229711,85Cross Compliance2014Weakness in risk analysis, MRFPP and SMR1, CY2012FLAT RATE2,00 %EUR– 57428,760,00– 57428,76Total GR:EUR– 287140,610,00– 287140,61Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactITRural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013Deficiencies in key control: Appropriate evaluation of the reasonableness of costs using a suitable evaluation systemrelated to the General costsONE OFFEUR– 26409,490,00– 26409,49Rural Development EAFRD Investment — private beneficiaries2014Deficiencies in key control: Appropriate evaluation of the reasonableness of costs using a suitable evaluation systemrelated to the General costsONE OFFEUR– 45475,980,00– 45475,98Rural Development EAFRD (2014-2020) Risk management2015Deficiencies in key control: Appropriate evaluation of the reasonableness of costs using a suitable evaluation systemrelated to the General costsONE OFFEUR– 133118,880,00– 133118,88 Cross Compliance2013Leniency of the sanctioning system in animal area, CY2012ONE OFFEUR– 7112,870,00– 7112,87Cross Compliance2015Limited access to veterinarian control reports, CY2014FLAT RATE2,00 %EUR– 175426,910,00– 175426,91Cross Compliance2014No check for one GAEC and partial check of two SMRs, Farmer without animals, CY2013FLAT RATE2,00 %EUR– 39153,870,00– 39153,87Cross Compliance2014Partial control of two requirements, use of sectoral check without require assurance, farmers with animals, CY2013FLAT RATE5,00 %EUR– 61526,630,00– 61526,63Cross Compliance2015Partial control of two requirements, use of sectoral check without require assurance, farmers with animals, CY2014FLAT RATE5,00 %EUR– 78725,470,00– 78725,47Cross Compliance2013SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2012ONE OFFEUR– 280745,26– 41,98– 280703,28Cross Compliance2014SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2012ONE OFFEUR– 97287,650,00– 97287,65 Cross Compliance2015SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2012FLAT RATE2,00 %EUR– 13600,210,00– 13600,21Cross Compliance2014SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2013ONE OFFEUR– 203367,800,00– 203367,80Cross Compliance2015SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2013FLAT RATE2,00 %EUR– 27839,230,00– 27839,23Rural Development EAFRD (2014-2020) measures subject to IACS2015

Two agri-environmental sub-measures(214): Inappropriate follow-up of the results of cross-checks in all appropriate cases with data from the IACS. FLAT RATE3,00 %EUR– 148200,000,00– 148200,00Total IT:EUR– 1337990,25– 41,98– 1337948,27Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactLTRural Development EAFRD Axis 4 LEADER (2007-2013)2013Deficiencies in key controls: 1) Quality of on-the-spot checks; 2) Evaluation of reasonableness of costs at application stage; 3) Eligibility of costs of the operation (in-kind contributions)FLAT RATE5,00 %EUR– 1288795,900,00– 1288795,90 Rural Development EAFRD Axis 4 LEADER (2007-2013)2014Deficiencies in key controls: 1) Quality of on-the-spot checks; 2) Evaluation of reasonableness of costs at application stage; 3) Eligibility of costs of the operation (in-kind contributions)FLAT RATE5,00 %EUR– 1530512,900,00– 1530512,90Rural Development EAFRD Axis 4 LEADER (2007-2013)2015Deficiencies in key controls: 1) Quality of on-the-spot checks; 2) Evaluation of reasonableness of costs at application stage; 3) Eligibility of costs of the operation (in-kind contributions)FLAT RATE5,00 %EUR– 926149,210,00– 926149,21Rural Development EAFRD LEADER2016Deficiencies in key controls: 1) Quality of on-the-spot checks 2) Evaluation of reasonableness of costs at application stage 3) Eligibility of costs of the operation (in-kind contributions). Correction period: 16.10.2015-31.12.2015.FLAT RATE5,00 %EUR– 462436,920,00– 462436,92Total LT:EUR– 4207894,930,00– 4207894,93Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactLUClearance of accounts — Conformity Clearance2010Non respect of the eligibility criteriaONE OFF0,00 %EUR– 1469939,000,00– 1469939,00Total LU:EUR– 1469939,000,00– 1469939,00 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactMTCertification2015Clearance of accounts FY2015ONE OFFEUR– 131903,310,00– 131903,31Total MT:EUR– 131903,310,00– 131903,31Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactNLRural Development EAFRD Axis 4 LEADER (2007-2013)2014deficiencies in key and ancillary controlsFLAT RATE5,00 %EUR– 217083,500,00– 217083,50Rural Development EAFRD Axis 4 LEADER (2007-2013)2014deficiencies in key and ancillary controlsFLAT RATE7,00 %EUR– 89804,680,00– 89804,68Rural Development EAFRD Axis 4 LEADER (2007-2013)2015deficiencies in key and ancillary controlsFLAT RATE7,00 %EUR– 314873,640,00– 314873,64Rural Development EAFRD LEADER2016deficiencies in key and ancillary controlsFLAT RATE7,00 %EUR– 216895,650,00– 216895,65Total NL:EUR– 838657,470,00– 838657,47Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactRORural Development EAFRD Investment — private beneficiaries2015Controls on artificial conditionsFLAT RATE5,00 %EUR– 949386,130,00– 949386,13 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013Eligibility of the beneficiary — skills verification and Controls on artificial conditionsFLAT RATE5,00 %EUR– 2661268,100,00– 2661268,10Rural Development EAFRD Investment — private beneficiaries2014Eligibility of the beneficiary — skills verification and Controls on artificial conditionsFLAT RATE5,00 %EUR– 648249,310,00– 648249,31Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2012Eligibility of the costs — respect of ceilings/aid intensityONE OFFEUR– 1478707,10– 73935,36– 1404771,74Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013Eligibility of the costs — respect of ceilings/aid intensityONE OFFEUR– 1335193,080,00– 1335193,08Rural Development EAFRD Investment — private beneficiaries2014Eligibility of the costs — respect of ceilings/aid intensityONE OFFEUR– 1041006,910,00– 1041006,91Rural Development EAFRD Axis 2 (2007-2013, area related measures)2010Execution of overlapping amountONE OFFEUR0,005907,74– 5907,74Rural Development EAFRD Axis 2 (2007-2013, area related measures)2011Execution of overlapping amountFLAT RATE2,00 %EUR0,002731143,60– 2731143,60Rural Development EAFRD Axis 2 (2007-2013, area related measures)2011Execution of overlapping amountONE OFFEUR0,0053937,77– 53937,77

Rural Development EAFRD Axis 2 (2007-2013, area related measures)2012Execution of overlapping amountONE OFFEUR0,0015400,00– 15400,00Certification2012MLE for the EAFRD IACS populationONE OFFEUR– 4212281,45– 83053,09– 4129228,36Certification2012MLE for the EAFRD Non IACS populationONE OFFEUR– 8565856,43– 852487,19– 7713369,24Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013Procurement- reasonableness of the costs check weaknessesFLAT RATE2,00 %EUR– 508630,520,00– 508630,52Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013Procurement- reasonableness of the costs check weaknessesFLAT RATE10,00 %EUR– 1533681,750,00– 1533681,75Rural Development EAFRD Investment — private beneficiaries2014Procurement- reasonableness of the costs check weaknessesFLAT RATE2,00 %EUR– 220258,090,00– 220258,09Rural Development EAFRD Investment — private beneficiaries2014Procurement- reasonableness of the costs check weaknessesFLAT RATE10,00 %EUR– 511227,250,00– 511227,25Total RO:EUR– 23665746,121796913,47– 25462659,59 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactSKCertification2015Known error in the EAFRD Non-IACS populationONE OFFEUR– 204053,340,00– 204053,34Total SK:EUR– 204053,340,00– 204053,34CurrencyAmountDeductionsFinancial ImpactEUR– 98799942,40– 7632357,66– 91167584,74