Commission Implementing Decision (EU) 2019/265 of 12 February 2019 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(2019) 869)

Commission Implementing Decision (EU) 2019/265 of 12 February 2019 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(2019) 869) (Only the Czech, Dutch, English, French, German, Greek, Italian, Portuguese, Romanian, Spanish and Swedish texts are authentic) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to 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 52 of Regulation (EU) No 1306/2013 the Commission is to carry out the necessary verifications, communicate to the Member States the results of those verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them. (2) The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission. (3) In accordance with Regulation (EU) No 1306/2013, only agricultural expenditure which has been incurred in a way that has not infringed Union law may be financed. (4) In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGF and the EAFRD. (5) The amounts that are not recognised as being chargeable to the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than twenty-four months before the Commission's written notification of the results of the verifications to the Member States. (6) The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation. (7) As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject Ares(2019)404605 . (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 15 November 2018,

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 Czech Republic, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Kingdom of the Netherlands, the Republic of Austria, the Portuguese Republic, Romania and the Kingdom of Sweden. Done at Brussels, 12 February 2019. For the Commission Phil Hogan Member of the Commission

Annex

ANNEX Budget Item: 05070107 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactCZCross-compliance2011Reimbursement following judgment in case T-627/16FLAT RATE2,00 %EUR423793,953,36423790,59Cross-compliance2011Reimbursement following judgment in case T-627/16FLAT RATE10,00 %EUR2118969,7716,782118952,99Total CZ:EUR2542763,7220,142542743,58Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactSEDecoupled Direct Aids2014Reimbursement following judgment in case T-260/16FLAT RATE2,00 %EUR8811286,440,008811286,44Total SE:EUR8811286,440,008811286,44CurrencyAmountDeductionsFinancial ImpactEUR11354050,1620,1411354030,02 Budget Item: 6701 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactATDecoupled Direct Aids2016Payment entitlements - Article 24(6) of R. 1307/2013ONE OFFEUR– 2762784,000,00– 2762784,00Decoupled Direct Aids2017Payment entitlements - Article 24(6) of R. 1307/2013ONE OFFEUR– 5268498,000,00– 5268498,00Decoupled Direct Aids2016Quality of LPIS - pro rata - 10 % thresholdONE OFFEUR– 95167,000,00– 95167,00 Decoupled Direct Aids2017Quality of LPIS - pro rata - 10 % thresholdONE OFFEUR– 95167,000,00– 95167,00Decoupled Direct Aids2017Quality of LPIS - pro rata factorsONE OFFEUR– 639853,000,00– 639853,00Decoupled Direct Aids2016Quality of the LPIS - pro rata factorsONE OFFEUR– 538452,000,00– 538452,00Total AT:EUR– 9399921,000,00– 9399921,00Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDECertification2017CEB/2018/020/DE - errors in EAGF and EAFRDONE OFFEUR– 162,530,00– 162,53Total DE:EUR– 162,530,00– 162,53Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactESOther Direct Aid - POSEI (2014+)2015Area paid for production of tomato not exportedONE OFFEUR– 617823,180,00– 617823,18Other Direct Aid - POSEI (2014+)2016Area paid for production of tomato not exportedONE OFFEUR– 433756,910,00– 433756,91Other Direct Aid - POSEI (2014+)2017Area paid for production of tomato not exportedONE OFFEUR– 424985,800,00– 424985,80Certification2016Known errors - EAGFONE OFFEUR– 374098,28– 363476,73– 10621,55 Certification2016Known errors- EAGF Non IACSONE OFFEUR– 861340,55– 412107,97– 449232,58Other Direct Aid - POSEI (2014+)2015non-compliance in determining the area for payment in the administrative checks: unauthorised tolerance of 1 % is usedONE OFFEUR– 4472,380,00– 4472,38Other Direct Aid - POSEI (2014+)2016non-compliance in determining the area for payment in the administrative checks: unauthorised tolerance of 1 % is usedONE OFFEUR– 901,630,00– 901,63POSEI (2014+)2015SSA-Regional trade: non respect of the maximum quantities of processed products which can be exported annually from the Canary Islands in the context of regional trade, Annex V Regulation 180/2014, CN code 190190ONE OFFEUR– 12501,120,00– 12501,12Total ES:EUR– 2729879,85– 775584,70– 1954295,15Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFRCertification2015Ponctuelle: erreur connueONE OFFEUR– 3008,880,00– 3008,88Certification2015Ponctuelle: gestion des irregularitesONE OFFEUR– 1450566,690,00– 1450566,69Certification2015Ponctuelle: tests de validationONE OFFEUR– 76266,65– 88,75– 76177,90Total FR:EUR– 1529842,22– 88,75– 1529753,47

Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGRFruit and Vegetables - Operational programmes incl withdrawals2015Deficiencies identified in 2 key controlsFLAT RATE5,00 %EUR– 515238,30– 344,73– 514893,57Fruit and Vegetables - Operational programmes incl withdrawals2016Deficiencies identified in 2 key controlsFLAT RATE5,00 %EUR– 525168,090,00– 525168,09Fruit and Vegetables - Operational programmes incl withdrawals2017Deficiencies identified in 2 key controlsFLAT RATE5,00 %EUR– 501093,030,00– 501093,03Apiculture2015deficiencies in the on-the-spot checks and no penalties were applied.FLAT RATE5,00 %EUR– 2543,940,00– 2543,94Apiculture2016deficiencies in the on-the-spot checks and no penalties were applied.FLAT RATE5,00 %EUR– 2887,860,00– 2887,86Apiculture2017deficiencies in the on-the-spot checks and no penalties were applied.FLAT RATE5,00 %EUR– 3614,400,00– 3614,40Fruit and Vegetables - Operational programmes incl withdrawals2018FY 2018 until February - weakness in 2 key controlsFLAT RATE5,00 %EUR– 16468,700,00– 16468,70Other Direct Aid - POSEI (2014+)2015weakness on the spot checks and no penalties applied in the SAIFLAT RATE5,00 %EUR– 56942,350,00– 56942,35Other Direct Aid - POSEI (2014+)2016weakness on the spot checks and no penalties applied in the SAIFLAT RATE5,00 %EUR– 57827,790,00– 57827,79Other Direct Aid - POSEI (2014+)2017weakness on the spot checks and no penalties applied in the SAIFLAT RATE5,00 %EUR– 56383,700,00– 56383,70Total GR:EUR– 1738168,16– 344,73– 1737823,43 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactIEIrregularities2015Deficiencies in debt managementONE OFFEUR– 324716,970,00– 324716,97Irregularities2015Deficiencies in key controlsFLAT RATE5,00 %EUR– 309730,38– 2610,77– 307119,61Total IE:EUR– 634447,35– 2610,77– 631836,58Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactITCertification2016pre-2008 debtsONE OFFEUR– 7544556,820,00– 7544556,82Clearance of accounts - Conformity Clearance2007reissue of payments to the beneficiaries in 2008 after being declared to the Fund in 2007ONE OFF0,00 %EUR– 31246,050,00– 31246,05Total IT:EUR– 7575802,870,00– 7575802,87Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactRODecoupled Direct Aids2010LPIS - Cross-checks and OTSC weakness CY 2009 - SAPSESTIMATED BY AMOUNTEUR– 23154676,68– 46309,35– 23108367,33Decoupled Direct Aids2011LPIS - Cross-chekcs and OTSC weakness CY 2010 - SAPSESTIMATED BY AMOUNTEUR– 20574656,790,00– 20574656,79Total RO:EUR– 43729333,47– 46309,35– 43683024,12Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactSEDecoupled Direct Aids2016Accuracy of scales of LPIS & ESPGONE OFFEUR– 4038,740,00– 4038,74 Decoupled Direct Aids2017Accuracy of scales of LPIS & ESPGONE OFFEUR– 4124,260,00– 4124,26Decoupled Direct Aids2016Distinction LLF with grass and TGFLAT RATE5,00 %EUR– 7116696,66– 157127,27– 6959569,39Decoupled Direct Aids2017Distinction LLF with grass and TGFLAT RATE5,00 %EUR– 7517150,74– 390044,95– 7127105,79Decoupled Direct Aids2016OTSC to sufficient number & qualityFLAT RATE2,00 %EUR– 562860,06– 2557,41– 560302,65Decoupled Direct Aids2017OTSC to sufficient number & qualityFLAT RATE2,00 %EUR– 903,80– 3,90– 899,90Decoupled Direct Aids2017OTSC to sufficient number & qualityFLAT RATE5,00 %EUR– 1427157,53– 2462,89– 1424694,64Decoupled Direct Aids2016Pro-rata not appropriately appliedONE OFFEUR– 48691,520,00– 48691,52Decoupled Direct Aids2017Pro-rata not appropriately appliedONE OFFEUR– 45214,480,00– 45214,48Total SE:EUR– 16726837,79– 552196,42– 16174641,37CurrencyAmountDeductionsFinancial ImpactEUR– 84064395,24– 1377134,72– 82687260,52

Budget Item: 6711 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactATRural Development EAFRD Knowledge and innovation2016Absence of audit trail regarding the evaluation of reasonableness of costs - M16 - FY2016FLAT RATE2,00 %EUR– 21082,630,00– 21082,63Rural Development EAFRD Knowledge and innovation2017Absence of audit trail regarding the evaluation of reasonableness of costs - M16 - FY2017FLAT RATE2,00 %EUR– 15936,070,00– 15936,07Rural Development EAFRD Knowledge and innovation2016Absence of audit trail regarding the evaluation of reasonableness of costs - M1 - FY2016FLAT RATE2,00 %EUR– 14491,200,00– 14491,20Rural Development EAFRD Knowledge and innovation2017Absence of audit trail regarding the evaluation of reasonableness of costs - M1 - FY2017FLAT RATE2,00 %EUR– 16281,840,00– 16281,84Rural Development EAFRD Knowledge and innovation2016Absence of audit trail regarding the evaluation of reasonableness of costs - M3 - FY2016FLAT RATE2,00 %EUR– 9485,570,00– 9485,57Rural Development EAFRD Knowledge and innovation2017Absence of audit trail regarding the evaluation of reasonableness of costs - M3 - FY2017FLAT RATE2,00 %EUR– 10215,310,00– 10215,31Total AT:EUR– 87492,62 0,00– 87492,62Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBERural Development EAFRD Measures with flat-rate support2015 Absence et déficiences de contrôles clés Absence d'un contrôle auxiliaire FLAT RATE7,00 %EUR– 65667,110,00– 65667,11Rural Development EAFRD investment - private beneficiaries2015 Absence et déficiences de contrôles clés Absence d'un contrôle auxiliaire FLAT RATE10,00 %EUR– 663989,130,00– 663989,13 Rural Development EAFRD Measures with flat-rate support2015 Absence et déficiences de contrôles clés Absence d'un contrôle auxiliaire FLAT RATE10,00 %EUR– 224305,01– 21670,95– 202634,06Rural Development EAFRD Measures with flat-rate support2016 Absence et déficiences de contrôles clés Absence d'un contrôle auxiliaire FLAT RATE7,00 %EUR– 128715,390,00– 128715,39Rural Development EAFRD investment - private beneficiaries2016 Absence et déficiences de contrôles clés Absence d'un contrôle auxiliaire FLAT RATE10,00 %EUR– 871916,330,00– 871916,33Rural Development EAFRD Measures with flat-rate support2016 Absence et déficiences de contrôles clés Absence d'un contrôle auxiliaire FLAT RATE10,00 %EUR– 132163,980,00– 132163,98Rural Development EAFRD investment - private beneficiaries2016 Absence et déficiences de contrôles clés Absence d'un contrôle auxiliaire ONE OFFEUR– 34362,790,00– 34362,79Rural Development EAFRD Measures with flat-rate support2016 Absence et déficiences de contrôles clés Absence d'un contrôle auxiliaire ONE OFFEUR– 621040,86– 621040,860,00Rural Development EAFRD Measures with flat-rate support2017 Absence et déficiences de contrôles clés Absence d'un contrôle auxiliaire FLAT RATE7,00 %EUR– 3391,350,00– 3391,35 Rural Development EAFRD investment - private beneficiaries2017 Absence et déficiences de contrôles clés

Absence d'un contrôle auxiliaire FLAT RATE10,00 %EUR– 164804,350,00– 164804,35Rural Development EAFRD Measures with flat-rate support2017 Absence et déficiences de contrôles clés Absence d'un contrôle auxiliaire FLAT RATE10,00 %EUR– 6070,220,00– 6070,22Rural Development EAFRD Measures with flat-rate support2017 Absence et déficiences de contrôles clés Absence d'un contrôle auxiliaire ONE OFFEUR– 34690,790,00– 34690,79Rural Development EAFRD forestry measures2016Déficiences de contrôles clés.ONE OFFEUR– 23742,860,00– 23742,86Total BE:EUR– 2974860,17– 642711,81– 2332148,36Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDECertification2017CEB/2018/020/DE - errors in EAGF and EAFRDONE OFFEUR– 97411,090,00– 97411,09Total DE:EUR– 97411,09 0,00– 97411,09Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFRCertification2016Erreur connue détectée lors du test de validation HSIGC_20ONE OFFEUR– 6125,060,00– 6125,06 Certification2016Erreur connue détectée lors du test de validation HSIGC_22ONE OFFEUR– 6907,000,00– 6907,00Certification2016Erreur connue détectée lors du test de validation HSIGC_32ONE OFFEUR– 16949,090,00– 16949,09Certification2016Erreur connue détectée lors du test de validation HSIGC_5ONE OFFEUR– 399,020,00– 399,02Certification2015Erreur connue Test de conformité n°8 NSIGCONE OFFEUR– 44,550,00– 44,55Certification2016Erreur extrapolée sur le 5ème trimestre du programme de développement rural 2007-2013ESTIMATED BY AMOUNTEUR– 996414,950,00– 996414,95Certification2015Erreur la plus probable détectée sur les 4 premiers trimestres du dernier exercice de développement ruralESTIMATED BY AMOUNTEUR– 430526,990,00– 430526,99Total FR:EUR– 1457366,66 0,00– 1457366,66Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactITClearance of accounts - Conformity Clearance2007debt not recorded in Annex IIIONE OFF0,00 %EUR– 330771,050,00– 330771,05Certification2017MLE for EAFRD populationESTIMATED BY AMOUNTEUR– 766522,66– 70653,34– 695869,32Total IT:EUR– 1097293,71– 70653,34– 1026640,37 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactNLCertification2015Clearance of accounts EAFRD closure exercise 2007-2013. Financial correction is composed of the sum of the MLE for Q1-Q4 (EUR 323284,12).ESTIMATED BY AMOUNTEUR– 323284,12– 30599,35– 292684,77Certification2016Clearance of accounts EAFRD closure exercise 2007-2013. Financial correction is composed of the sum of the MLE Q5 (EUR 666290,00).ESTIMATED BY AMOUNTEUR– 666290,000,00– 666290,00Total NL:EUR– 989574,12– 30599,35– 958974,77Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactPTRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2010Deficient checks on the SME statusONE OFFEUR– 986742,27– 19734,85– 967007,42Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2011Deficient checks on the SME statusONE OFFEUR– 661912,45– 13238,25– 648674,20Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2012Deficient checks on the SME statusONE OFFEUR– 383755,22– 7675,10– 376080,12Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2013Deficient checks on the SME statusONE OFFEUR– 2742818,76– 54856,38– 2687962,38

Rural Development EAFRD Investment - private beneficiaries2014Deficient checks on the SME statusONE OFFEUR– 1090453,19– 11739,23– 1078713,96Rural Development EAFRD investment - private beneficiaries2015Deficient checks on the SME statusONE OFFEUR– 1631769,52– 6527,08– 1625242,44Rural Development EAFRD investment - private beneficiaries2016Deficient checks on the SME statusONE OFFEUR– 593335,150,00– 593335,15Total PT:EUR– 8090786,56– 113770,89– 7977015,67Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactRORural Development EAFRD Measures with flat-rate support2015Creation of artificial conditions for receiving a financial support higher than the regulatory ceilingONE OFFEUR– 112285,430,00– 112285,43Rural Development EAFRD Measures with flat-rate support2016Creation of artificial conditions for receiving a financial support higher than the regulatory ceilingONE OFFEUR– 299457,900,00– 299457,90Rural Development EAFRD Axis 2 (2007-2013, area related measures)2010Deduction of RD2/2011/010/RO - CY 2010ESTIMATED BY AMOUNTEUR2731178,665486,462725692,20Rural Development EAFRD Investment - public beneficiaries2014Insufficient checks on the eligibility criteria for the projects (Agro-tourism or Accommodation for tourists in rural areas)FLAT RATE5,00 %EUR– 35915,55– 18124,26– 17791,29Rural Development EAFRD Measures with flat-rate support2015Insufficient checks on the eligibility criteria for the projects (Agro-tourism or Accommodation for tourists in rural areas)FLAT RATE5,00 %EUR– 847408,370,00– 847408,37 Rural Development EAFRD Measures with flat-rate support2016Insufficient checks on the eligibility criteria for the projects (Agro-tourism or Accommodation for tourists in rural areas)FLAT RATE5,00 %EUR– 718001,230,00– 718001,23Certification2015Known error (advances) + reconciliation errorONE OFFEUR– 343392,94– 10564,52– 332828,42Certification2015Known error (non-IACS)ONE OFFEUR– 7479,27– 7479,270,00Rural Development EAFRD Complement to direct payment (2007-2013)2010LPIS - Cross-checks and OTSC weakness CY 2009 - CNDPESTIMATED BY AMOUNTEUR– 3702778,520,00– 3702778,52Rural Development EAFRD Axis 2 (2007-2013, area related measures)2009LPIS - Cross-checks and OTSC weakness CY 2009 - RDESTIMATED BY AMOUNTEUR– 11640416,05– 0,17– 11640415,88Rural Development EAFRD Axis 2 (2007-2013, area related measures)2010LPIS - Cross-checks and OTSC weakness CY 2009 - RDESTIMATED BY AMOUNTEUR– 12554382,97– 25219,59– 12529163,38Rural Development EAFRD Axis 2 (2007-2013, area related measures)2010LPIS - Cross-checks and OTSC weakness CY 2010 - RDESTIMATED BY AMOUNTEUR– 26997516,00– 54233,35– 26943282,65Certification2015Most likely error (IACS+non-IACS) FY2015 and FY2016ESTIMATED BY AMOUNTEUR– 34194181,65– 7411850,18– 26782331,47Certification2016Most likely error (IACS+non-IACS) FY2015 and FY2016ESTIMATED BY AMOUNTEUR– 9947831,00– 2719256,79– 7228574,21Total RO:EUR– 98669868,22– 10241241,67– 88428626,55 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactSERural Development EAFRD investment - private beneficiaries2017Correction on transitionary period FY2016-2017-2018: M01 (prev. 111), M04 (prev. 121) and M07 (prev. 321)FLAT RATE5,00 %EUR– 136,580,00– 136,58Rural Development EAFRD investment - public beneficiaries2017Correction on transitionary period FY2016-2017-2018: M01 (prev. 111), M04 (prev. 121) and M07 (prev. 321)FLAT RATE5,00 %EUR– 254,370,00– 254,37Rural Development EAFRD Knowledge and innovation2017Correction on transitionary period FY2016-2017-2018: M01 (prev. 111), M04 (prev. 121) and M07 (prev. 321)FLAT RATE5,00 %EUR– 314,510,00– 314,51Rural Development EAFRD investment - public beneficiaries2018Correction on transitionary period FY2016-2017-2018: M01 (prev. 111), M04 (prev. 121) and M07 (prev. 321)FLAT RATE5,00 %EUR– 497,910,00– 497,91Rural Development EAFRD Knowledge and innovation2018Correction on transitionary period FY2016-2017-2018: M01 (prev. 111), M04 (prev. 121) and M07 (prev. 321)FLAT RATE5,00 %EUR– 36,650,00– 36,65Rural Development EAFRD Measures with flat-rate support2015Deficiencies in KC: Selection and appraisal of projects; Evaluation of reasonableness of costs - M312FLAT RATE5,00 %EUR– 85400,97– 85400,970,00Rural Development EAFRD Measures with flat-rate support2016Deficiencies in KC: Selection and appraisal of projects; Evaluation of reasonableness of costs - M312FLAT RATE5,00 %EUR– 20805,060,00– 20805,06Rural Development EAFRD investment - public beneficiaries2015Deficiencies in KC: Selection and appraisal of projects; Evaluation of reasonableness of costs - M321FLAT RATE5,00 %EUR– 1009988,55– 1009988,550,00

Rural Development EAFRD investment - public beneficiaries2016Deficiencies in KC: Selection and appraisal of projects; Evaluation of reasonableness of costs - M321FLAT RATE5,00 %EUR– 10921,320,00– 10921,32Rural Development EAFRD Knowledge and innovation2015Deficiencies in KC: Selection and appraisal of projects (M111, M331); Adequate verification of all payment claims (M331)FLAT RATE5,00 %EUR– 780486,39– 1632,52– 778853,87Rural Development EAFRD Knowledge and innovation2016Deficiencies in KC: Selection and appraisal of projects (M111, M331); Adequate verification of all payment claims(M331)FLAT RATE5,00 %EUR– 226592,890,00– 226592,89Rural Development EAFRD investment - private beneficiaries2015Deficiencies in KC: Selection and appraisal of projects - M121FLAT RATE5,00 %EUR– 115476,12– 115476,120,00Rural Development EAFRD investment - private beneficiaries2016Deficiencies in KC: Selection and appraisal of projects - M121FLAT RATE5,00 %EUR– 349,350,00– 349,35Total SE:EUR– 2251260,67– 1212498,16– 1038762,51CurrencyAmountDeductionsFinancial ImpactEUR– 115715913,82– 12311475,22– 103404438,60