Commission Implementing Decision (EU) 2018/304 of 27 February 2018 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(2018) 955)

Commission Implementing Decision (EU) 2018/304 of 27 February 2018 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(2018) 955) (Only the Danish, Dutch, English, Estonian, French, Greek, Hungarian, Italian, Polish, Portuguese 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(2018)693441 . (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 1 December 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 Kingdom of Belgium, the Kingdom of Denmark, the Republic of Estonia, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Cyprus, Hungary, the Kingdom of the Netherlands, the Republic of Poland, the Portuguese Republic and the United Kingdom of Great Britain and Northern Ireland. Done at Brussels, 27 February 2018. For the Commission Phil Hogan Member of the Commission

Annex

ANNEX Decision: 56 Budget Item: 6701 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBEFruit and Vegetables - Operational programmes incl withdrawals2014Deficiencies in 2 key controls: 1)Checks to establish the access to the aid claimed and 2)Performance of on-the-spot-checks to the sufficient numberFLAT RATE5,00 %EUR– 1401667,450,00– 1401667,45Fruit and Vegetables - Operational programmes incl withdrawals2015Deficiencies in 2 key controls: 1)Checks to establish the access to the aid claimed and 2)Performance of on-the-spot-checks to the sufficient numberFLAT RATE5,00 %EUR– 3048613,140,00– 3048613,14Fruit and Vegetables - Operational programmes incl withdrawals2016Deficiencies in 2 key controls: 1)Checks to establish the access to the aid claimed and 2)Performance of on-the-spot-checks to the sufficient numberFLAT RATE5,00 %EUR– 454962,800,00– 454962,80Total BE:EUR– 4905243,390,00– 4905243,39Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactCYOther Direct Aid - Article 68-72 of Reg.73/20092015Deficiencies in key controls on administrative checks to establish eligibility of aid, in the number and quality of OTSC and in checks of the correctness of the aid calculation, including application of penalitiesFLAT RATE25,00 %EUR– 743559,01– 5021,96– 738537,05Cross-compliance2015Execution of overlapping amountFLAT RATE10,00 %EUR0,00743,15– 743,15Total CY:EUR– 743559,01– 4278,81– 739280,20 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDKFruit and Vegetables - Operational programmes incl withdrawals2014Absence in key control: check to establish the access to the aid claimed (amendments) - Operational Programme 2013FLAT RATE10,00 %EUR– 77482,990,00– 77482,99Fruit and Vegetables - Operational programmes incl withdrawals2015Absence in key control: check to establish the access to the aid claimed (amendments) - Operational Programme 2013FLAT RATE10,00 %EUR– 1004,190,00– 1004,19Fruit and Vegetables - Operational programmes incl withdrawals2015Absence in key control: check to establish the access to the aid claimed (amendments) - Operational Programme 2014FLAT RATE10,00 %EUR– 50929,210,00– 50929,21Fruit and Vegetables - Operational programmes incl withdrawals2016Absence in key control: check to establish the access to the aid claimed (amendments) - Operational Programme 2015FLAT RATE10,00 %EUR– 33919,750,00– 33919,75Fruit and Vegetables - Operational programmes incl withdrawals2016Absence in key control: check to establish the access to the aid claimed (amendments) Operational Programme 2016FLAT RATE10,00 %EUR– 3746,210,00– 3746,21Fruit and Vegetables - Operational programmes incl withdrawals2015Deficiency in key controls: Checks to establish the access to the aid claimed (approvals) and performance of on-the-spot checks to the sufficient number-Operational Programme 2014FLAT RATE5,00 %EUR– 148588,550,00– 148588,55Fruit and Vegetables - Operational programmes incl withdrawals2016Deficiency in key controls: Checks to establish the access to the aid claimed (approvals) and performance of on-the-spot checks to the sufficient number-Operational Programme 2015FLAT RATE5,00 %EUR– 203788,650,00– 203788,65

Fruit and Vegetables - Operational programmes incl withdrawals2016Deficiency in key controls: check to establish the access to the aid claimed (approvals) and performance of on-the-spot checks to the sufficient number- Operational Programme 2016FLAT RATE5,00 %EUR– 93947,040,00– 93947,04Fruit and Vegetables - Operational programmes incl withdrawals2014Deficiency in key controls: check to establish the access to the aid claimed (approvals) and performance of the on-the-spot checks to the sufficient number- Operational Programme 2013FLAT RATE5,00 %EUR– 69031,560,00– 69031,56Fruit and Vegetables - Operational programmes incl withdrawals2015Deficiency in key controls: check to establish the access to the aid claimed (approvals) and performance of the on-the-spot checks to the sufficient number- Operational Programme 2013FLAT RATE5,00 %EUR– 894,660,00– 894,66Total DK:EUR– 683332,810,00– 683332,81Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactEECross-compliance2014No check of SMR1 and SMR5 outside natura2000 area and no efficient check of GAEC standard on crop rotation, CY2013FLAT RATE2,00 %EUR– 165629,58– 8,70– 165620,88Cross-compliance2015No efficient check of GAEC standard on crop rotation, CY2014FLAT RATE2,00 %EUR– 222292,54– 48,45– 222244,09Cross-compliance2014Weakness in the evaluation grid for the veterinarian requirements, wrong application of repetition and tolerance applied to missing eartag, CY2013ONE OFFEUR– 5199,820,00– 5199,82 Cross-compliance2015Weakness in the evaluation grid for the veterinarian requirements, wrong application of repetition and tolerance applied to missing eartag, CY2014ONE OFFEUR– 23685,660,00– 23685,66Cross-compliance2016Weakness in the evaluation grid for the veterinarian requirements, wrong application of repetition and tolerance applied to missing eartag, CY2015ONE OFFEUR– 11745,830,00– 11745,83Total EE:EUR– 428553,43– 57,15– 428496,28Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactESFruit and Vegetables - Operational programmes incl withdrawals2014Deficiency in check for establishing eligibility of the aid - Autonomous Community ValenciaFLAT RATE5,00 %EUR– 899575,150,00– 899575,15Fruit and Vegetables - Operational programmes incl withdrawals2015Deficiency in check for establishing eligibility of the aid - Autonomous Community ValenciaFLAT RATE5,00 %EUR– 772727,270,00– 772727,27Fruit and Vegetables - Operational programmes incl withdrawals2016Deficiency in check for establishing eligibility of the aid - Autonomous Community ValenciaFLAT RATE5,00 %EUR– 1005671,790,00– 1005671,79Certification2015Known errors on EAGF NON IACS for FY 2015ONE OFFEUR– 38949,690,00– 38949,69 Cross-compliance2016Missing elements for SMR 16 and 17 (pigs and calves)FLAT RATE2,00 %EUR– 300289,120,00– 300289,12Cross-compliance2013 Scope and quality of OTSC: Insufficient coverage of SMR 11, Missing elements SMR 16 and 17. Reporting of findings: Inadequate control reports for GAECs and SMR 1+5

Correct application of sanctions: Leniency for SMR 7+8 FLAT RATE5,00 %EUR– 4571,410,00– 4571,41Cross-compliance2014 Scope and quality of OTSC: Insufficient coverage of SMR 11, Missing elements SMR 16 and 17. Reporting of findings: Inadequate control reports for GAECs and SMR 1+5 Correct application of sanctions: Leniency for SMR 7+8 FLAT RATE5,00 %EUR– 817690,48– 6308,46– 811382,02Cross-compliance2015 Scope and quality of OTSC: Insufficient coverage of SMR 11, Missing elements SMR 16 and 17. Reporting of findings: Inadequate control reports for GAECs and SMR 1+5 Correct application of sanctions: Leniency for SMR 7+8 FLAT RATE5,00 %EUR– 795478,950,00– 795478,95 Cross-compliance2014 Scope and quality of the OTSC Correct applications of administrative penalties ONE OFFEUR– 305781,24– 9506,08– 296275,16Cross-compliance2015 Scope and quality of the OTSC Correct applications of administrative penalties ONE OFFEUR– 326996,520,00– 326996,52Fruit and Vegetables - Operational programmes incl withdrawals2014Specific costs - Environmental measures - SpainONE OFFEUR– 2354959,99– 37337,46– 2317622,53Fruit and Vegetables - Operational programmes incl withdrawals2015Specific costs - Environmental measures - SpainONE OFFEUR– 1410165,940,00– 1410165,94Fruit and Vegetables - Operational programmes incl withdrawals2016Specific costs - Environmental measures - SpainONE OFFEUR– 1226301,840,00– 1226301,84Total ES:EUR– 10259159,39– 53152,00– 10206007,39Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFRCertification2015Amounts not paid to the beneficiaryONE OFFEUR– 3582,520,00– 3582,52Scrutiny of transactions2015Anomalies from a control not maintained despite the lack of valid evidence in the reply from the beneficiaryONE OFFEUR– 315360,320,00– 315360,32Certification2015Ceiling not applied on an promotion program expenseONE OFFEUR– 1205,520,00– 1205,52 Promotion Measures2015Dépenses InéligiblesONE OFFEUR– 43,230,00– 43,23Promotion Measures2016Dépenses InéligiblesONE OFFEUR– 2307,640,00– 2307,64Certification2015Error in aid calculationONE OFFEUR– 26,040,00– 26,04Promotion Measures2011Marché PublicFLAT RATE25,00 %EUR– 12847,810,00– 12847,81Promotion Measures2012Marché PublicFLAT RATE25,00 %EUR– 28531,030,00– 28531,03Promotion Measures2013Marché PublicFLAT RATE25,00 %EUR– 30952,820,00– 30952,82Promotion Measures2014Marché PublicFLAT RATE25,00 %EUR– 36623,830,00– 36623,83Promotion Measures2015Marché PublicFLAT RATE25,00 %EUR– 33421,850,00– 33421,85Promotion Measures2016Marché PublicFLAT RATE25,00 %EUR– 33285,150,00– 33285,15Scrutiny of transactions2015Reverification tests - difference in amounts calculatedONE OFFEUR– 22,150,00– 22,15Total FR:EUR– 498209,910,00– 498209,91Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGRScrutiny of transactions2011Weaknesses in ex-post controls FY2011FLAT RATE0,50 %EUR– 119748,860,00– 119748,86Scrutiny of transactions2012Weaknesses in ex-post controls FY2012FLAT RATE0,50 %EUR– 204033,170,00– 204033,17

Scrutiny of transactions2013Weaknesses in ex-post controls FY2013FLAT RATE0,50 %EUR– 166301,760,00– 166301,76Scrutiny of transactions2014Weaknesses in ex-post controls FY2014FLAT RATE0,50 %EUR– 98019,800,00– 98019,80Total GR:EUR– 588103,590,00– 588103,59Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactITCross-compliance2015DP - CY 2014 - Absent checks of SMR 12 - Deficient checks of SMR 11FLAT RATE2,00 %EUR– 29114,62– 65,77– 29048,85Cross-compliance2016DP - CY 2014 - Absent checks of SMR 12 - Deficient checks of SMR 11FLAT RATE2,00 %EUR– 267,750,00– 267,75Cross-compliance2016DP - CY 2015 - Absent checks of SMR 12 - Deficient checks of SMR 11FLAT RATE2,00 %EUR– 39163,320,00– 39163,32Cross-compliance2017DP - CY 2015 - Absent checks of SMR 12 - Deficient checks of SMR 11FLAT RATE2,00 %EUR– 679,350,00– 679,35Milk - Schoolmilk2014Incomplete on-the-spot checks: weakness in the quality of on the-spot checks (key control); absence of verification (during on-the-spot checks) of the existence, contents and location of the European school milk poster (ancillary control)FLAT RATE5,00 %EUR– 88557,310,00– 88557,31 Milk - Schoolmilk2015Incomplete on-the-spot checks: weakness in the quality of on the-spot checks (key control); absence of verification (during on-the-spot checks) of the existence, contents and location of the European school milk poster (ancillary control)FLAT RATE5,00 %EUR– 105852,810,00– 105852,81Milk - Schoolmilk2016Incomplete on-the-spot checks: weakness in the quality of on the-spot checks (key control); absence of verification (during on-the-spot checks) of the existence, contents and location of the European school milk poster (ancillary control)FLAT RATE5,00 %EUR– 84911,300,00– 84911,30Apiculture2014No supervision of the tasks delegated to regional administrations and ministries: absence of adequate supervision of the procedure (ancillary control) and absence of assessment of the results of the controls performed (ancillary control)FLAT RATE2,00 %EUR– 55066,500,00– 55066,50Apiculture2015No supervision of the tasks delegated to regional administrations and ministries: absence of adequate supervision of the procedure (ancillary control) and absence of assessment of the results of the controls performed (ancillary control)FLAT RATE2,00 %EUR– 54104,650,00– 54104,65Total IT:EUR– 457717,61– 65,77– 457651,84Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactPTIrregularities2014Debts wrongly reported in the Annex III tables, having escaped the application of the 50/50 ruleONE OFFEUR– 1052101,050,00– 1052101,05 Irregularities2014Delays observed in the recovery proceedings for cases taken over by IFAP from a previous Paying AgencyONE OFFEUR– 741737,970,00– 741737,97Irregularities2014delays observed in the recovery proceedings regarding individual casesONE OFFEUR– 104962,960,00– 104962,96Decoupled Direct Aids2015Weakness in cross checks and on-the-spot checks - claim year 2014FLAT RATE5,00 %EUR– 3242209,730,00– 3242209,73Decoupled Direct Aids2016Weakness in cross checks and on-the-spot checks - claim year 2014FLAT RATE5,00 %EUR– 3715,500,00– 3715,50Decoupled Direct Aids2016Weakness in cross checks and on-the-spot checks - claim year 2015FLAT RATE2,00 %EUR– 884717,490,00– 884717,49Decoupled Direct Aids2016Weakness in cross checks and on-the-spot checks - claim year 2015FLAT RATE5,00 %EUR– 3590150,340,00– 3590150,34Total PT:EUR– 9619595,040,00– 9619595,04CurrencyAmountDeductionsFinancial ImpactEUR– 28183474,18– 57553,73– 28125920,45

Budget Item: 6711 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactEECross-compliance2014No check of SMR1 and SMR5 outside natura2000 area and no efficient check of GAEC standard on crop rotation, CY2013FLAT RATE2,00 %EUR– 77416,430,00– 77416,43 Cross-compliance2015No efficient check of GAEC standard on crop rotation, CY2014FLAT RATE2,00 %EUR– 19774,200,00– 19774,20Total EE:EUR– 97190,630,00– 97190,63Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactESCertification2015Correction related to the MLE on EAFRDONE OFFEUR– 668699,810,00– 668699,81Certification2015Financial correction corresponding to known error on EAFRD non IACS for FY 2015ONE OFFEUR– 11440,010,00– 11440,01Certification2015Financial correction for EAFRD NON IACS for FY 2015ONE OFFEUR– 113175,100,00– 113175,10Cross-compliance2016Missing elements for SMR 16 and 17 (pigs and calves)FLAT RATE2,00 %EUR– 21343,860,00– 21343,86Cross-compliance2013 Scope and quality of OTSC: Insufficient coverage of SMR 11, Missing elements SMR 16 and 17. Reporting of findings: Inadequate control reports for GAECs and SMR 1+5 Correct application of sanctions: Leniency for SMR 7+8 FLAT RATE5,00 %EUR– 762,380,00– 762,38 Cross-compliance2014 Scope and quality of OTSC: Insufficient coverage of SMR 11, Missing elements SMR 16 and 17. Reporting of findings: Inadequate control reports for GAECs and SMR 1+5 Correct application of sanctions: Leniency for SMR 7+8 FLAT RATE5,00 %EUR– 62486,640,00– 62486,64Cross-compliance2015 Scope and quality of OTSC: Insufficient coverage of SMR 11, Missing elements SMR 16 and 17. Reporting of findings: Inadequate control reports for GAECs and SMR 1+5 Correct application of sanctions: Leniency for SMR 7+8 FLAT RATE5,00 %EUR– 59547,370,00– 59547,37Cross-compliance2016 Scope and quality of OTSC: Insufficient coverage of SMR 11, Missing elements SMR 16 and 17. Reporting of findings: Inadequate control reports for GAECs and SMR 1+5 Correct application of sanctions: Leniency for SMR 7+8 FLAT RATE5,00 %EUR– 921,490,00– 921,49Total ES:EUR– 938376,660,00– 938376,66 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFRRural Development EAFRD Axis 4 LEADER (2007-2013)2014Weaknesses in the operation of 5 key controls and absence in the operation of one ancillary control.FLAT RATE10,00 %EUR– 2027152,900,00– 2027152,90Rural Development EAFRD Leader2015Weaknesses in the operation of 5 key controls and absence in the operation of one ancillary control.FLAT RATE10,00 %EUR– 8656384,250,00– 8656384,25Rural Development EAFRD Leader2016Weaknesses in the operation of 5 key controls and absence in the operation of one ancillary control.FLAT RATE10,00 %EUR– 4018872,630,00– 4018872,63Total FR:EUR– 14702409,780,00– 14702409,78Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGBCertification2015Clearance of accounts EAFRD last year of execution Q1-Q5 - established known errorONE OFFEUR– 213546,870,00– 213546,87Total GB:EUR– 213546,870,00– 213546,87Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGRRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2012deficiency in verification of reasonableness of costsFLAT RATE5,00 %EUR– 120897,570,00– 120897,57

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2013deficiency in verification of reasonableness of costsFLAT RATE5,00 %EUR– 303292,010,00– 303292,01Rural Development EAFRD Investment - private beneficiaries2014deficiency in verification of reasonableness of costsFLAT RATE5,00 %EUR– 553152,710,00– 553152,71Rural Development EAFRD Investment - private beneficiaries2015deficiency in verification of reasonableness of costsFLAT RATE5,00 %EUR– 437893,870,00– 437893,87Rural Development EAFRD Investment - private beneficiaries2016deficiency in verification of reasonableness of costsFLAT RATE5,00 %EUR– 822852,070,00– 822852,07Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2010inapropriate procedures for the selection of projectsFLAT RATE5,00 %EUR– 30749,910,00– 30749,91Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2011inapropriate procedures for the selection of projectsFLAT RATE5,00 %EUR– 49826,520,00– 49826,52 Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2012inapropriate procedures for the selection of projectsFLAT RATE5,00 %EUR– 119551,880,00– 119551,88Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2013inapropriate procedures for the selection of projectsFLAT RATE5,00 %EUR– 201254,100,00– 201254,10Rural Development EAFRD Investment - public beneficiaries2014inapropriate procedures for the selection of projectsFLAT RATE5,00 %EUR– 830312,290,00– 830312,29Rural Development EAFRD Investment - public beneficiaries2014inapropriate procedures for the selection of projectsFLAT RATE10,00 %EUR– 6136480,210,00– 6136480,21Rural Development EAFRD (2014-2020) Investment - public beneficiaries2015inapropriate procedures for the selection of projectsFLAT RATE5,00 %EUR– 703301,490,00– 703301,49Rural Development EAFRD (2014-2020) Investment - private beneficiaries2015inapropriate procedures for the selection of projectsFLAT RATE10,00 %EUR– 2155409,320,00– 2155409,32 Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2010Inapropriate procedures for the selection of projectsFLAT RATE10,00 %EUR– 554055,15– 487979,28– 66075,87Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2011Inapropriate procedures for the selection of projectsFLAT RATE10,00 %EUR– 1220515,76– 656150,49– 564365,27Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2012Inapropriate procedures for the selection of projectsFLAT RATE10,00 %EUR– 1828268,31– 996721,66– 831546,65Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2013Inapropriate procedures for the selection of projectsFLAT RATE10,00 %EUR– 1801318,58– 871203,34– 930115,24Total GR:EUR– 17869131,75– 3012054,77– 14857076,98Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactHURural Development EAFRD Technical Assistance (2007-2013)2014Administrative checks on eligibility of expenditure and reasonableness of costs – expenditure for the National Rural Network secretariatFLAT RATE5,00 %EUR– 9628,570,00– 9628,57

Rural Development EAFRD Technical Assistance (2007-2013)2015Administrative checks on eligibility of expenditure and reasonableness of costs – expenditure for the National Rural Network secretariatFLAT RATE5,00 %EUR– 58417,950,00– 58417,95Rural Development EAFRD (2014-2020) Investment - public beneficiaries2016Administrative checks on eligibility of expenditure and reasonableness of costs – expenditure for the National Rural Network secretariatFLAT RATE5,00 %EUR– 21014,370,00– 21014,37Rural Development EAFRD Investment - public beneficiaries2014Deficiencies in key control verification that public procurement procedures are in compliance with relevant procurement rulesFLAT RATE3,00 %EUR– 1689987,980,00– 1689987,98Rural Development EAFRD (2014-2020) Investment - private beneficiaries2015Deficiencies in key control verification that public procurement procedures are in compliance with relevant procurement rulesFLAT RATE3,00 %EUR– 159748,420,00– 159748,42Rural Development EAFRD (2014-2020) Investment - public beneficiaries2015Deficiencies in key control verification that public procurement procedures are in compliance with relevant procurement rulesFLAT RATE3,00 %EUR– 1369614,850,00– 1369614,85Rural Development EAFRD (2014-2020) Measures with flat-rate support2015Deficiencies in key control verification that public procurement procedures are in compliance with relevant procurement rulesFLAT RATE3,00 %EUR– 934232,550,00– 934232,55 Rural Development EAFRD (2014-2020) Investment - private beneficiaries2016Deficiencies in key control verification that public procurement procedures are in compliance with relevant procurement rulesFLAT RATE3,00 %EUR– 25148,560,00– 25148,56Rural Development EAFRD (2014-2020) Investment - public beneficiaries2016Deficiencies in key control verification that public procurement procedures are in compliance with relevant procurement rulesFLAT RATE3,00 %EUR– 335499,230,00– 335499,23Rural Development EAFRD (2014-2020) Measures with flat-rate support2016Deficiencies in key control verification that public procurement procedures are in compliance with relevant procurement rulesFLAT RATE3,00 %EUR– 108319,820,00– 108319,82Rural Development EAFRD (2014-2020) Investment - private beneficiaries2016Deficiency in the verification of the selection criteriaFLAT RATE5,00 %EUR– 1049828,990,00– 1049828,99Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2013Deficiency in the verification of the selection criterionsFLAT RATE5,00 %EUR– 2107770,830,00– 2107770,83Rural Development EAFRD Investment - private beneficiaries2014Deficiency in the verification of the selection criterionsFLAT RATE5,00 %EUR– 3591328,190,00– 3591328,19 Rural Development EAFRD Investment - private beneficiaries2015Deficiency in the verification of the selection criterionsFLAT RATE5,00 %EUR– 3760449,180,00– 3760449,18Rural Development EAFRD (2014-2020) Investment - public beneficiaries2015Ineligible expenditure - rehabilitation allowanceONE OFFEUR– 78404,090,00– 78404,09Total HU:EUR– 15299393,580,00– 15299393,58Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactITRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2012M121 - Evaluation of the reasonableness of costs using a suitable evaluation systemFLAT RATE5,00 %EUR– 1050,850,00– 1050,85Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2013M121 & M311 - Evaluation of the reasonableness of costs using a suitable evaluation systemFLAT RATE5,00 %EUR– 44795,620,00– 44795,62Rural Development EAFRD Investment - private beneficiaries2014M121 & M311 - Evaluation of the reasonableness of costs using a suitable evaluation systemFLAT RATE5,00 %EUR– 683051,220,00– 683051,22

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2013M123 - Evaluation of the reasonableness of costs using a suitable evaluation systemFLAT RATE5,00 %EUR– 69906,410,00– 69906,41Rural Development EAFRD Investment - private beneficiaries2014M123 - Evaluation of the reasonableness of costs using a suitable evaluation systemFLAT RATE5,00 %EUR– 187357,160,00– 187357,16Rural Development EAFRD (2014-2020) measures subject to IACS2016Measure 10 - Insufficient information in the on-the-spot check reports.FLAT RATE2,00 %EUR– 372560,230,00– 372560,23Cross-compliance2015RD - CY 2014 - Absent checks of SMR 12 - Deficient checks of SMR 11FLAT RATE2,00 %EUR– 424,780,00– 424,78Cross-compliance2016RD - CY 2014 - Absent checks of SMR 12 - Deficient checks of SMR 11FLAT RATE2,00 %EUR– 11664,440,00– 11664,44Cross-compliance2017RD - CY 2014 - Absent checks of SMR 12 - Deficient checks of SMR 11FLAT RATE2,00 %EUR– 6,640,00– 6,64Cross-compliance2016RD - CY 2015 - Absent checks of SMR 12 - Deficient checks of SMR 11FLAT RATE2,00 %EUR– 22843,510,00– 22843,51 Cross-compliance2017RD - CY 2015 - Absent checks of SMR 12 - Deficient checks of SMR 11FLAT RATE2,00 %EUR– 2984,280,00– 2984,28Total IT:EUR– 1396645,140,00– 1396645,14Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactNLRural Development EAFRD Axis 2 (2007-2013, non area related measures)2014Measure 216 - FY 2014: Verification that public procurement procedures are in compliance with national and Union RegulationONE OFFEUR– 73468,750,00– 73468,75Rural Development EAFRD (2014-2020) Investment - private beneficiaries2015Measure 216 - FY 2015: Verification that public procurement procedures are in compliance with national and Union RegulationONE OFFEUR– 41982,050,00– 41982,05Total NL:EUR– 115450,800,00– 115450,80Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactPLRural Development EAFRD Technical Assistance (2007-2013)2013deficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to procurement costsFLAT RATE5,00 %EUR– 611934,310,00– 611934,31 Rural Development EAFRD Technical Assistance (2007-2013)2014deficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to procurement costsFLAT RATE5,00 %EUR– 225106,610,00– 225106,61Rural Development EAFRD (2014-2020) Investment - public beneficiaries2015deficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to procurement costsFLAT RATE5,00 %EUR– 452711,750,00– 452711,75Rural Development EAFRD (2014-2020) Investment - public beneficiaries2016deficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to procurement costsFLAT RATE5,00 %EUR– 24793,370,00– 24793,37Rural Development EAFRD Technical Assistance (2007-2013)2013deficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to staff costsFLAT RATE5,00 %EUR– 364619,660,00– 364619,66Rural Development EAFRD Technical Assistance (2007-2013)2014deficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to staff costsFLAT RATE5,00 %EUR– 1268615,210,00– 1268615,21Rural Development EAFRD (2014-2020) Investment - public beneficiaries2015deficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to staff costsFLAT RATE5,00 %EUR– 998547,680,00– 998547,68