Commission Implementing Decision (EU) 2019/1835 of 30 October 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) 7815)

Commission Implementing Decision (EU) 2019/1835 of 30 October 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) 7815) (Only the Bulgarian, Croatian, Czech, Dutch, English, French, German, Greek, Hungarian, Italian, Lithuanian, Maltese, Portuguese, Romanian, Slovak, Spanish and Swedish texts are authentic) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 OJ L 347, 20.12.2013, p.549 , and in particular Article 52 thereof, After consulting the Committee on the Agricultural Funds, Whereas: (1) In accordance with Article 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(2019)6542527

. (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 September 2019, 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 Republic of Bulgaria, the Czech Republic, the Federal Republic of Germany, Ireland, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Cyprus, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Portuguese Republic, Romania, the Slovak Republic, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland. Done at Brussels, 30 October 2019. For the Commission Phil Hogan Member of the Commission

Annex

ANNEX Decision: 61 Budget Item: 0 5 0 7 0 1 0 7 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactESFruit and Vegetables - Operational Programmes2009Reimbursement following judgment in case T-237/17FLAT RATE10,00 %EUR3922888,80204258,511880130,29Fruit and Vegetables - Operational Programmes2010Reimbursement following judgment in case T-237/17FLAT RATE10,00 %EUR4917485,692566722,822350762,87Fruit and Vegetables - Operational Programmes2011Reimbursement following judgment in case T-237/17FLAT RATE10,00 %EUR440969,18220484,59220484,59Decoupled Direct Aids2011Reimbursement following judgment in case T-459/16FLAT RATE1,59 %EUR122921,790,00122921,79Decoupled Direct Aids2011Reimbursement following judgment in case T-459/16FLAT RATE3,58 %EUR8144125,580,008144125,58Decoupled Direct Aids2011Reimbursement following judgment in case T-459/16FLAT RATE3,80 %EUR1383647,930,001383647,93Decoupled Direct Aids2011Reimbursement following judgment in case T-459/16FLAT RATE4,46 %EUR3642817,360,003642817,36Decoupled Direct Aids2011Reimbursement following judgment in case T-459/16FLAT RATE4,99 %EUR375612,880,00375612,88Decoupled Direct Aids2011Reimbursement following judgment in case T-459/16FLAT RATE5,86 %EUR9260920,720,009260920,72Decoupled Direct Aids2011Reimbursement following judgment in case T-459/16FLAT RATE6,40 %EUR677367,040,00677367,04Decoupled Direct Aids2011Reimbursement following judgment in case T-459/16FLAT RATE6,52 %EUR1126563,990,001126563,99Decoupled Direct Aids2011Reimbursement following judgment in case T-459/16FLAT RATE7,68 %EUR773889,450,00773889,45 Decoupled Direct Aids2011Reimbursement following judgment in case T-459/16FLAT RATE8,60 %EUR608889,900,00608889,90Decoupled Direct Aids2011Reimbursement following judgment in case T-459/16FLAT RATE10,04 %EUR15628447,210,0015628447,21Decoupled Direct Aids2012Reimbursement following judgment in case T-459/16FLAT RATE1,53 %EUR107658,060,00107658,06Decoupled Direct Aids2012Reimbursement following judgment in case T-459/16FLAT RATE3,52 %EUR1461366,240,001461366,24Decoupled Direct Aids2012Reimbursement following judgment in case T-459/16FLAT RATE3,61 %EUR8152425,600,008152425,60Decoupled Direct Aids2012Reimbursement following judgment in case T-459/16FLAT RATE4,40 %EUR324045,510,00324045,51Decoupled Direct Aids2012Reimbursement following judgment in case T-459/16FLAT RATE4,41 %EUR3250342,680,003250342,68Decoupled Direct Aids2012Reimbursement following judgment in case T-459/16FLAT RATE5,47 %EUR8971740,910,008971740,91Decoupled Direct Aids2012Reimbursement following judgment in case T-459/16FLAT RATE6,42 %EUR1133969,530,001133969,53Decoupled Direct Aids2012Reimbursement following judgment in case T-459/16FLAT RATE7,67 %EUR758779,440,00758779,44Decoupled Direct Aids2012Reimbursement following judgment in case T-459/16FLAT RATE8,71 %EUR634659,580,00634659,58Decoupled Direct Aids2012Reimbursement following judgment in case T-459/16FLAT RATE8,84 %EUR817979,540,00817979,54Decoupled Direct Aids2012Reimbursement following judgment in case T-459/16FLAT RATE10,06 %EUR16284452,860,0016284452,86Decoupled Direct Aids2013Reimbursement following judgment in case T-459/16FLAT RATE1,52 %EUR233815,980,00233815,98Decoupled Direct Aids2013Reimbursement following judgment in case T-459/16FLAT RATE2,73 %EUR1889533,780,001889533,78Decoupled Direct Aids2013Reimbursement following judgment in case T-459/16FLAT RATE3,47 %EUR286966,220,00286966,22

Decoupled Direct Aids2013Reimbursement following judgment in case T-459/16FLAT RATE3,60 %EUR8922409,090,008922409,09Decoupled Direct Aids2013Reimbursement following judgment in case T-459/16FLAT RATE4,34 %EUR3595030,510,003595030,51Decoupled Direct Aids2013Reimbursement following judgment in case T-459/16FLAT RATE5,23 %EUR9337109,090,009337109,09Decoupled Direct Aids2013Reimbursement following judgment in case T-459/16FLAT RATE5,67 %EUR1253352,060,001253352,06Decoupled Direct Aids2013Reimbursement following judgment in case T-459/16FLAT RATE8,11 %EUR735385,020,00735385,02Decoupled Direct Aids2013Reimbursement following judgment in case T-459/16FLAT RATE8,35 %EUR976720,070,00976720,07Decoupled Direct Aids2013Reimbursement following judgment in case T-459/16FLAT RATE8,47 %EUR791381,360,00791381,36Decoupled Direct Aids2013Reimbursement following judgment in case T-459/16FLAT RATE10,09 %EUR16273380,810,0016273380,81Decoupled Direct Aids2014Reimbursement following judgment in case T-459/16FLAT RATE1,78 %EUR213024,960,00213024,96Decoupled Direct Aids2014Reimbursement following judgment in case T-459/16FLAT RATE2,43 %EUR1257733,690,001257733,69Decoupled Direct Aids2014Reimbursement following judgment in case T-459/16FLAT RATE3,58 %EUR8900539,540,008900539,54Decoupled Direct Aids2014Reimbursement following judgment in case T-459/16FLAT RATE3,67 %EUR163452,060,00163452,06Decoupled Direct Aids2014Reimbursement following judgment in case T-459/16FLAT RATE5,22 %EUR13137895,990,0013137895,99Decoupled Direct Aids2014Reimbursement following judgment in case T-459/16FLAT RATE5,62 %EUR1224032,810,001224032,81Decoupled Direct Aids2014Reimbursement following judgment in case T-459/16FLAT RATE8,21 %EUR1097274,610,001097274,61Decoupled Direct Aids2014Reimbursement following judgment in case T-459/16FLAT RATE8,22 %EUR747321,720,00747321,72 Decoupled Direct Aids2014Reimbursement following judgment in case T-459/16FLAT RATE8,53 %EUR1000460,400,001000460,40Decoupled Direct Aids2014Reimbursement following judgment in case T-459/16FLAT RATE10,09 %EUR16483871,520,0016483871,52Total ES:EUR181444658,764829965,92176614692,84CurrencyAmountDeductionsFinancial ImpactEUR181444658,764829965,92176614692,84 Budget Item: 6 7 0 1 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBEClearance of Accounts - Financial Clearance2017administrative error (p.105 du CB report)ONE OFFEUR- 497,410,00- 497,41Clearance of Accounts - Financial Clearance2017over estimation on expenditure (prg. 5.3.4 of CB report)ONE OFFEUR- 597,140,00- 597,14School Fruit Scheme2017School Scheme for SPW (Service Public Wallonie)ONE OFFEUR- 76658,150,00- 76658,15Total BE:EUR- 77752,700,00- 77752,70BGCross-compliance2016Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015FLAT RATE5,00 %EUR-1006053,47- 465,49-1005587,98Cross-compliance2017Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015FLAT RATE5,00 %EUR- 1943,570,00- 1943,57Cross-compliance2018Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015FLAT RATE5,00 %EUR- 86,080,00- 86,08

Cross-compliance2015Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016FLAT RATE5,00 %EUR- 13495,900,00- 13495,90Cross-compliance2016Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016FLAT RATE5,00 %EUR- 1392,60- 5,43- 1387,17Cross-compliance2017Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016FLAT RATE5,00 %EUR- 1108875,350,00-1108875,35Cross-compliance2018Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016FLAT RATE5,00 %EUR- 2508,660,00- 2508,66Other Direct Aids2018Insufficient level of OTSCONE OFFEUR- 69316,190,00- 69316,19Voluntary Coupled Support2018Insufficient level of OTSCONE OFFEUR- 143052,200,00- 143052,20Fruit and Vegetables - Exceptional support measures2015Reimbursement due to double recovery of reductions FY 2015ONE OFFEUR6590,910,00690,91Total BG:EUR-2340133,11- 470,92-2339662,19CYVoluntary Coupled Support2017Weak on-the-spot check - minimum control rate not reached - claim year 2016 - measure 1ONE OFFEUR- 45645,680,00- 45645,68Voluntary Coupled Support2017Weak on-the-spot check - minimum control rate not reached - claim year 2016 - measure 3ONE OFFEUR- 11476,640,00- 11476,64Total CY:EUR- 57122,320,00- 57122,32 CZSchool Fruit Scheme2016Deficiencies in key control Performance of on-the-spot checks of sufficient quality FY2016 and FY2017FLAT RATE5,00 %EUR- 189042,660,00- 189042,66School Fruit Scheme2017Deficiencies in key control Performance of on-the-spot checks of sufficient quality FY2016 and FY2017FLAT RATE5,00 %EUR- 195157,270,00- 195157,27School Fruit Scheme2018Deficiencies in key control Performance of on-the-spot checks of sufficient quality FY2018FLAT RATE5,00 %EUR- 18547,930,00- 18547,93Total CZ:EUR- 402747,860,00- 402747,86DEFruit and Vegetables - Operational programmes incl withdrawals2016Actions not implemented - OP 2015ONE OFFEUR- 18715,440,00- 18715,44Fruit and Vegetables - Operational programmes incl withdrawals2017Actions not implemented OP 2016ONE OFFEUR- 114,700,00- 114,70Fruit and Vegetables - Operational programmes incl withdrawals2016Carry over - ineligible amount FY 2016ONE OFFEUR- 62468,920,00- 62468,92Fruit and Vegetables - Operational programmes incl withdrawals2017Carry over - ineligible expenditure FY 2017ONE OFFEUR- 2593,240,00- 2593,24Irregularities2017compliance testing and substantive testing of Annexes II and III and known errors (annual sanctions)ONE OFFEUR- 70522,630,00- 70522,63 Certification2017Differences in debts' reconciliation EAGFONE OFFEUR- 32117,630,00- 32117,63Clearance of Accounts - Financial Clearance2017Financial errors found in substantive testing on EAGF (annex 1 of CB report)ONE OFFEUR- 205,770,00- 205,77Certification2017Individual errors in EAGFONE OFFEUR- 347912,420,00- 347912,42Total DE:EUR- 534650,750,00- 534650,75ESWine - Investment2015Absence of checks on the soundness of estimates FY 2015FLAT RATE10,00 %EUR- 91783,150,00- 91783,15Wine - Investment2016Absence of checks on the soundness of estimates FY 2016FLAT RATE10,00 %EUR- 143195,410,00- 143195,41Wine - Investment2017Absence of checks on the soundness of estimates FY 2017FLAT RATE10,00 %EUR- 83928,980,00- 83928,98Wine - Investment2015Actions paid not included in Support Applicatoin - FY 2015ONE OFFEUR- 179674,570,00- 179674,57Wine - Investment2016Actions paid not included in Support Applicatoin - FY 2016ONE OFFEUR- 477034,000,00- 477034,00Wine - Investment2015Deficiency control of replacement of barrelsFLAT RATE5,00 %EUR- 20659,110,00- 20659,11Wine - Investment2016Deficiency in control replacement barrels FY 2016FLAT RATE5,00 %EUR- 58234,920,00- 58234,92Total ES:EUR-1054510,140,00-1054510,14FRIrregularities2015Application de sanction en cas d'intentionnalitéONE OFFEUR-1915954,75- 353235,44-1562719,31Irregularities2016Application de sanction en cas d'intentionnalitéONE OFFEUR-1793774,28- 469942,73-1323831,55

Irregularities2017Application de sanction en cas d'intentionnalitéONE OFFEUR-1435446,920,00-1435446,92Other Direct Aid - POSEI (2014+)2016Contrôles administratifs exhaustifs insuffisants FY2016FLAT RATE5,00 %EUR- 400907,21- 44784,16- 356123,05Other Direct Aid - POSEI (2014+)2017Contrôles administratifs exhaustifs insuffisants FY2017FLAT RATE5,00 %EUR- 448715,160,00- 448715,16Other Direct Aid - POSEI (2014+)2018Contrôles administratifs exhaustifs insuffisants FY2018FLAT RATE5,00 %EUR- 453373,170,00- 453373,17Wine - Promotion on third country markets2015Weakness in key controls on administrative checks and on OTSC. Absence of risk analysis.FLAT RATE7,00 %EUR- 177746,450,00- 177746,45Wine - Promotion on third country markets2016Weakness in key controls on administrative checks and on OTSC. Absence of risk analysis.FLAT RATE7,00 %EUR- 205303,65- 54653,76- 150649,89Wine - Promotion on third country markets2017Weakness in key controls on administrative checks and on OTSC. Absence of risk analysis.FLAT RATE7,00 %EUR- 32754,650,00- 32754,65Total FR:EUR-6863976,24- 922616,09-5941360,15GBEntitlements2016BPS calculation not finalised/notified - impact on BPS 2015ONE OFFEUR- 72690,20- 416,38- 72273,82Entitlements2017BPS calculation not finalised/notified - impact on BPS 2016ONE OFFEUR- 125141,46- 746,55- 124394,91Decoupled Direct Aids2016BPS calculation not finalised/notified - impact on greening 2015ONE OFFEUR- 34726,50- 334,36- 34392,14 Decoupled Direct Aids2017BPS calculation not finalised/notified - impact on greening 2016ONE OFFEUR- 53070,85- 507,58- 52563,27Decoupled Direct Aids2016BPS calculation not finalised/notified - impact on YF 2015ONE OFFEUR- 621,92- 3,56- 618,36Decoupled Direct Aids2017BPS calculation not finalised/notified - impact on YF 2016ONE OFFEUR- 105,86- 0,63- 105,23Entitlements2016Checks of the active farmer status - impact on BPS 2015ONE OFFEUR- 30199,79- 172,99- 30026,80Entitlements2017Checks of the active farmer status - impact on BPS 2016ONE OFFEUR- 110341,24- 658,26- 109682,98Entitlements2018Checks of the active farmer status - impact on BPS 2017FLAT RATE2,00 %EUR- 53909,190,00- 53909,19Decoupled Direct Aids2016Checks of the active farmer status - impact on greening 2015ONE OFFEUR- 13142,45- 126,54- 13015,91Decoupled Direct Aids2017Checks of the active farmer status - impact on greening 2016ONE OFFEUR- 46208,88- 441,95- 45766,93Decoupled Direct Aids2018Checks of the active farmer status - impact on greening 2017FLAT RATE2,00 %EUR- 22855,890,00- 22855,89Decoupled Direct Aids2016Checks of the active farmer status - impact on YF 2015ONE OFFEUR- 107,06- 0,61- 106,45 Decoupled Direct Aids2017Checks of the active farmer status - impact on YF 2016ONE OFFEUR- 294,97- 1,76- 293,21Decoupled Direct Aids2018Checks of the active farmer status - impact on YF 2017FLAT RATE2,00 %EUR- 44,170,00- 44,17Entitlements2016Checks on the establishment of PE - impact on BPS 2015ONE OFFEUR- 23659,93- 135,53- 23524,40Entitlements2017Checks on the establishment of PE - impact on BPS 2016ONE OFFEUR- 24133,52- 143,97- 23989,55Entitlements2018Checks on the establishment of PE - impact on BPS 2017ONE OFFEUR- 24851,630,00- 24851,63Decoupled Direct Aids2016Checks on the establishment of PE - impact on greening 2015ONE OFFEUR- 10490,85- 101,01- 10389,84Decoupled Direct Aids2017Checks on the establishment of PE - impact on greening 2016ONE OFFEUR- 10700,16- 102,34- 10597,82Decoupled Direct Aids2018Checks on the establishment of PE - impact on greening 2017ONE OFFEUR- 10697,480,00- 10697,48Entitlements2017Weakness in the definition of Active Farmer- connected companies (BPS)ONE OFFEUR-1028190,680,00-1028190,68Decoupled Direct Aids2017Weakness in the definition of Active Farmer- connected companies (Greening)ONE OFFEUR- 560949,250,00- 560949,25

Voluntary Coupled Support2017Weakness in the definition of Active Farmer- connected companies (VCS01)ONE OFFEUR- 40185,210,00- 40185,21Voluntary Coupled Support2017Weakness in the definition of Active Farmer- connected companies (VCS02)ONE OFFEUR- 8468,960,00- 8468,96Voluntary Coupled Support2017Weakness in the definition of Active Farmer- connected companies (VCS03)ONE OFFEUR- 96566,250,00- 96566,25Decoupled Direct Aids2017Weakness in the definition of Active Farmer- connected companies (YFS)ONE OFFEUR- 3447,830,00- 3447,83Total GB:EUR-2405802,18- 3894,02-240908,16HRDecoupled Direct Aids2017Incorrect calculation of administrative penaltiesONE OFFEUR- 84324,370,00- 84324,37Decoupled Direct Aids2016Minimum control rate for on-the-spot checks not reachedONE OFFEUR- 35671,360,00- 35671,36Decoupled Direct Aids2017Minimum control rate for on-the-spot checks not reachedONE OFFEUR- 35671,360,00- 35671,36Decoupled Direct Aids2018Minimum control rate for on-the-spot checks not reachedONE OFFEUR- 35671,360,00- 35671,36Decoupled Direct Aids2016Weak check of the recovery of payment entitlementsONE OFFEUR- 325,700,00- 325,70Decoupled Direct Aids2017Weak check of the recovery of payment entitlementsONE OFFEUR- 580,060,00- 580,06Decoupled Direct Aids2016Weak check of the status of the farmer (National Reserve)ONE OFFEUR- 8016,980,00- 8016,98 Decoupled Direct Aids2017Weak check of the status of the farmer (National Reserve)ONE OFFEUR- 7212,340,00- 7212,34Decoupled Direct Aids2016Weak check of the status of the farmer (YFS)ONE OFFEUR- 18828,550,00- 18828,55Decoupled Direct Aids2017Weak check of the status of the farmer (YFS)ONE OFFEUR- 25056,290,00- 25056,29Decoupled Direct Aids2016Weak check of the value of payment entitlementsONE OFFEUR- 37401,730,00- 37401,73Decoupled Direct Aids2017Weak check of the value of payment entitlementsONE OFFEUR- 103179,760,00- 103179,76Decoupled Direct Aids2017Weak check on landscape featuresONE OFFEUR- 11057,330,00- 11057,33Decoupled Direct Aids2018Weak check on landscape featuresONE OFFEUR- 4390,010,00- 4390,01Decoupled Direct Aids2018Weak check on organic farmersONE OFFEUR- 3480,590,00- 3480,59Decoupled Direct Aids2016Weak check on permanent grasslandONE OFFEUR- 1445,370,00- 13445,37Decoupled Direct Aids2017Weak check on permanent grasslandONE OFFEUR- 5470,770,00- 5470,77Decoupled Direct Aids2018Weak check on permanent grasslandONE OFFEUR- 4819,930,00- 4819,93Decoupled Direct Aids2016Weak check on retroactive recoveryONE OFFEUR- 485129,840,00- 485129,84Decoupled Direct Aids2017Weak check on retroactive recoveryONE OFFEUR- 277225,310,00- 277225,31Decoupled Direct Aids2018Weak check on retroactive recoveryONE OFFEUR- 16508,260,00- 16508,26Total HR:EUR-1213467,270,00-1213467,27 HUDecoupled Direct Aids2016OTSC level insufficientONE OFFEUR- 484117,640,00- 484117,64Decoupled Direct Aids2016OTSC quality EFA incorrectly identifiedONE OFFEUR- 11871,240,00- 11871,24Decoupled Direct Aids2017OTSC quality EFA incorrectly identifiedONE OFFEUR- 2572,840,00- 2572,84Total HU:EUR- 498561,720,00- 498561,72IEDecoupled Direct Aids2016Weaknesses LPISESTIMATED BY AMOUNTEUR-1132326,700,00-1132326,70Decoupled Direct Aids2017Weaknesses LPISESTIMATED BY AMOUNTEUR-1089743,910,00-1089743,91Decoupled Direct Aids2018Weaknesses LPISESTIMATED BY AMOUNTEUR- 633104,480,00- 633104,48Total IE:EUR-2855175,090,00-2855175,09ITDecoupled Direct Aids2016Comprehensive correction for all findingsFLAT RATE2,00 %EUR-68685227,76- 166676,14-68518551,62Voluntary Coupled Support Area Based2016Comprehensive correction for all findingsFLAT RATE2,00 %EUR-3690568,93- 262,10-3690306,83Decoupled Direct Aids2017Comprehensive correction for all findingsFLAT RATE2,00 %EUR-65482175,39- 5116,81-65477058,61Reimbursement of direct aids in relation to financial discipline2017Comprehensive correction for all findingsFLAT RATE2,00 %EUR- 754110,44- 1,21- 754109,23Voluntary Coupled Support2017Comprehensive correction for all findingsFLAT RATE2,00 %EUR-3811472,84- 0,27-3811472,58Decoupled Direct Aids2018Comprehensive correction for all findingsFLAT RATE2,00 %EUR- 830757,67- 127,68- 830629,95

Reimbursement of direct aids in relation to financial discipline2018Comprehensive correction for all findingsFLAT RATE2,00 %EUR- 730282,200,00- 730282,20Voluntary Coupled Support2018Comprehensive correction for all findingsFLAT RATE2,00 %EUR- 111868,120,00- 111868,12Cross-compliance2016Deficient I&R checks under SMR 7 - CY 2015FLAT RATE2,00 %EUR- 208203,540,00- 208203,54Cross-compliance2017Deficient I&R checks under SMR 7 - CY 2015FLAT RATE2,00 %EUR- 4103,380,00- 4103,38Cross-compliance2018Deficient I&R checks under SMR 7 - CY 2015FLAT RATE2,00 %EUR- 3627,620,00- 3627,62Cross-compliance2017Deficient I&R checks under SMR 7 - CY 2016FLAT RATE2,00 %EUR- 315751,970,00- 315751,97Cross-compliance2018Deficient I&R checks under SMR 7 - CY 2016FLAT RATE2,00 %EUR- 10223,000,00- 10223,00Certification2017Known errors in the EAGFONE OFFEUR- 4834,890,00- 4834,89Fruit and Vegetables - Operational programmes incl withdrawals2014OP 2013 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer OrganisationsFLAT RATE5,00 %EUR-1015887,560,00-1015887,56 Fruit and Vegetables - Operational programmes incl withdrawals2015OP 2013 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer OrganisationsFLAT RATE5,00 %EUR- 4241,090,00- 4241,09Fruit and Vegetables - Operational programmes incl withdrawals2016OP 2013 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer OrganisationsFLAT RATE5,00 %EUR- 1110,780,00- 1110,78Fruit and Vegetables - Operational programmes incl withdrawals2014OP 2014 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer OrganisationsFLAT RATE5,00 %EUR- 170533,710,00- 170533,71Fruit and Vegetables - Operational programmes incl withdrawals2015OP 2014 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer OrganisationsFLAT RATE5,00 %EUR-2522983,060,00-2522983,06Fruit and Vegetables - Operational programmes incl withdrawals2016OP 2014 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer OrganisationsFLAT RATE5,00 %EUR- 18839,140,00- 18839,14Fruit and Vegetables - Operational programmes incl withdrawals2017OP 2014 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer OrganisationsFLAT RATE5,00 %EUR3889,400,003889,40 Fruit and Vegetables - Operational programmes incl withdrawals2015OP 2015 -FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer OrganisationsFLAT RATE5,00 %EUR- 933283,900,00- 933283,90Fruit and Vegetables - Operational programmes incl withdrawals2016OP 2015 -FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer OrganisationsFLAT RATE5,00 %EUR-2963312,690,00-2963312,69Fruit and Vegetables - Operational programmes incl withdrawals2017OP 2015 -FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer OrganisationsFLAT RATE5,00 %EUR- 3941,190,00- 3941,19Fruit and Vegetables - Operational programmes incl withdrawals2016OP 2016 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer OrganisationsFLAT RATE5,00 %EUR- 649642,580,00- 649642,58Fruit and Vegetables - Operational programmes incl withdrawals2017OP 2016 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer OrganisationsFLAT RATE5,00 %EUR-2770183,740,00-2770183,74Total IT:EUR-155693277,79- 172184,21-155521093,58LUDecoupled Direct Aids2016Weak check on landscape features - CY2015 - BPSONE OFFEUR- 4732,24- 11,14- 4721,10

Decoupled Direct Aids2016Weak check on landscape features - CY2015 - greeningONE OFFEUR- 3798,16- 8,94- 3789,22Decoupled Direct Aids2017Weak check on landscape features - CY2016 - BPSONE OFFEUR- 4732,240,00- 4732,24Decoupled Direct Aids2017Weak check on landscape features - CY2016 - greeningONE OFFEUR- 2604,220,00- 2604,22Decoupled Direct Aids2018Weak check on landscape features - CY2017 -BPSONE OFFEUR- 4732,250,00- 4732,25Decoupled Direct Aids2018Weak check on landscape features - CY2017 - greeningONE OFFEUR- 19678,140,00- 19678,14Decoupled Direct Aids2016Weak check on permanent grassland - CY2015 - BPSONE OFFEUR- 13828,00- 32,57- 13795,43Decoupled Direct Aids2016Weak check on permanent grassland - CY2015 - greeningONE OFFEUR- 9378,34- 22,09- 9356,25Decoupled Direct Aids2017Weaknesses in the on-the-spot checks - CY2016 - BPSONE OFFEUR- 11228,500,00- 11228,50Decoupled Direct Aids2017Weaknesses in the on-the-spot checks - CY2016 - greeningONE OFFEUR- 5175,150,00- 5175,15Decoupled Direct Aids2018Weaknesses in the on-the-spot checks - CY2017 -BPSONE OFFEUR- 9785,030,00- 9785,03Decoupled Direct Aids2018Weaknesses in the on-the-spot checks - CY2017 - greeningONE OFFEUR- 4021,650,00- 4021,65Total LU:EUR- 93693,92- 74,74- 93619,18 MTVoluntary Coupled Support2016VCS 1.4 - CY 2015ONE OFFEUR- 33498,88- 712,48- 32786,40Voluntary Coupled Support2017VCS 1.4 - CY 2015ONE OFFEUR- 384,46- 47,09- 337,37Voluntary Coupled Support2017VCS 1.4 - CY 2016ONE OFFEUR- 25238,90- 902,82- 24336,08Voluntary Coupled Support2018VCS 1.4 - CY 2017ONE OFFEUR- 2306,34- 824,30- 1482,04Voluntary Coupled Support2016VCS 1.5-1.6 - CY 2015FLAT RATE3,00 %EUR- 57676,21- 88,01- 57588,20Voluntary Coupled Support2017VCS 1.5-1.6 - CY 2016FLAT RATE3,00 %EUR- 60919,52- 185,76- 60733,76Voluntary Coupled Support2018VCS 1.5-1.6 - CY 2017FLAT RATE3,00 %EUR- 61345,33- 41,35- 61303,98Cross-compliance2016CY 2015 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 7 but not SMR 8 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervisionFLAT RATE2,00 %EUR- 3035,820,00- 3035,82Cross-compliance2017CY 2016 - Beneficiaries subject to the requirements of SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervisionFLAT RATE2,00 %EUR- 2797,270,00- 2797,27Cross-compliance2018CY 2017 - Beneficiaries subject to the requirements of SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervisionFLAT RATE2,00 %EUR- 2853,82- 71,68- 2782,14 Cross-compliance2016CY 2015 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 7 and SMR 8 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision proceduresFLAT RATE2,00 %EUR- 966,760,00- 966,76Cross-compliance2017CY 2016 - Beneficiaries subject to combinations of SMRs - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision proceduresFLAT RATE2,00 %EUR- 1104,650,00- 1104,65Cross-compliance2018CY 2017 - Beneficiaries subject to combinations of SMRs - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision proceduresFLAT RATE2,00 %EUR- 1186,870,00- 1186,87Cross-compliance2016CY 2015 - Beneficiaries subject to the requirements of SMR 8 only - No evidence of adequate supervision proceduresFLAT RATE2,00 %EUR- 430,660,00- 430,66Cross-compliance2017CY 2016 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 8 and not subject to SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision proceduresFLAT RATE2,00 %EUR- 423,66- 0,91- 422,75Cross-compliance2018CY 2017 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 8 and not subject to SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision proceduresFLAT RATE2,00 %EUR- 412,07- 0,12- 411,95Total MT:EUR- 254581,22- 2874,52- 251706,70

NLEntitlements2016Deficiency regarding active farmer status - impact on BPSONE OFFEUR-2627743,090,00-2627743,09Entitlements2017Deficiency regarding active farmer status - impact on BPSONE OFFEUR- 113182,270,00- 113182,27Decoupled Direct Aids2016Deficiency regarding active farmer status - impact on GreeningONE OFFEUR-1154421,240,00-1154421,24Decoupled Direct Aids2017Deficiency regarding active farmer status - impact on GreeningONE OFFEUR- 46449,890,00- 46449,89Cross Compliance - Recoveries2016Deficiency regarding active farmer status - impact on RecoveriesONE OFFEUR559,360,00559,36Irregularities2016Deficiency regarding active farmer status - impact on RecoveriesONE OFFEUR9603,850,009603,85Voluntary Coupled Support2016Deficiency regarding active farmer status - impact on VCSONE OFFEUR- 66023,740,00- 66023,74Decoupled Direct Aids2016Deficiency regarding active farmer status - impact on YFONE OFFEUR- 11566,930,00- 11566,93Decoupled Direct Aids2017Insufficent control rateONE OFFEUR- 39998,520,00- 39998,52Decoupled Direct Aids2018LPIS and other weaknessesONE OFFEUR- 166919,540,00- 166919,54Temporary and exceptional support measures2016Recovery of undue payments R. 2015/1853 (Article 1)ONE OFFEUR-2515000,000,00-2515000,00 Decoupled Direct Aids2017Weaknesses in retroactive recoveriesONE OFFEUR- 1888,980,00- 1888,98Decoupled Direct Aids2016Weaknesses in the LPISONE OFFEUR- 10405,190,00- 10405,19Decoupled Direct Aids2017Weaknesses in the LPISONE OFFEUR- 15624,740,00- 15624,74Decoupled Direct Aids2016Weaknesses in the LPISONE OFFEUR- 5202,600,00- 5202,60Decoupled Direct Aids2016Weaknesses in the OTSC - check of maintenanceONE OFFEUR- 28396,880,00- 28396,88Decoupled Direct Aids2017Weaknesses in the OTSC - check of maintenanceONE OFFEUR- 50082,790,00- 50082,79Decoupled Direct Aids2016Weaknesses in the OTSC - remote sensingONE OFFEUR- 32382,330,00- 32382,33Decoupled Direct Aids2017Weaknesses in the OTSC - remote sensingONE OFFEUR- 62115,670,00- 62115,67Voluntary Coupled Support2018Weaknesses in the set-up and control of Bovine premiaONE OFFEUR- 242859,950,00- 242859,95Voluntary Coupled Support2016Weaknesses in the set-up and control of Bovine premiaONE OFFEUR- 292314,100,00- 292314,10Voluntary Coupled Support2017Weaknesses in the set-up and control of Bovine premiaONE OFFEUR- 203767,610,00- 203767,61Voluntary Coupled Support2018Weaknesses in the set-up and control of Ovine premiaONE OFFEUR- 311190,350,00- 311190,35Voluntary Coupled Support2016Weaknesses in the set-up and control of Ovine premiaONE OFFEUR- 245664,730,00- 245664,73Voluntary Coupled Support2017Weaknesses in the set-up and control of Ovine premiaONE OFFEUR- 216663,180,00- 216663,18 Decoupled Direct Aids2018Weaknesses in VCS animals - effect on allocation of entitlements on BPS, Greening and young farmer scheme paymentsONE OFFEUR- 732338,890,00- 732338,89Decoupled Direct Aids2016Weaknesses in VCS animals - effect on allocation of entitlements on BPS paymentsONE OFFEUR- 167677,350,00- 167677,35Decoupled Direct Aids2017Weaknesses in VCS animals - effect on allocation of entitlements on BPS paymentsONE OFFEUR- 335906,850,00- 335906,85Decoupled Direct Aids2016Weaknesses in VCS animals - effect on allocation of entitlements on greening paymentsONE OFFEUR- 72621,060,00- 72621,06Decoupled Direct Aids2017Weaknesses in VCS animals - effect on allocation of entitlements on greening paymentsONE OFFEUR- 145212,530,00- 145212,53Decoupled Direct Aids2016Weaknesses in VCS animals - effect on allocation of entitlements on young farmer scheme paymentsONE OFFEUR- 24208,330,00- 24208,33

Decoupled Direct Aids2017Weaknesses in VCS animals - effect on allocation of entitlements on young farmer scheme paymentsONE OFFEUR- 23805,290,00- 23805,29Total NL:EUR-9951471,410,00-9951471,41ROCertification2016Known errors in the EAGFONE OFFEUR- 76,270,00- 76,27Certification2016MLE in the EAGFESTIMATED BY AMOUNTEUR-17323228,52- 440,82-17322787,70Total RO:EUR-17323304,79- 440,82-17322863,97SEVoluntary Coupled Support2017Weakness in the key control concerning the checks on the correctness of the aid calculation including the application of sanctions VCS CY2016FLAT RATE3,00 %EUR-2618729,82- 5697,92-2613031,90Voluntary Coupled Support2018Weakness in the key control concerning the checks on the correctness of the aid calculation including the application of sanctions VCS CY2017FLAT RATE3,00 %EUR-2610686,250,00-2610686,25Voluntary Coupled Support2016Weakness in the key control in respect of administrative checks to establish the eligibility of the aid- correctness of the final payment CY2015 for VCSONE OFFEUR- 862615,070,00- 862615,07 Entitlements2017Weakness in the key control in respect of the administrative checks to establish access to the aid claimed regarding active farmer status CY2016ESTIMATED BY PERCENTAGE0,58 %EUR- 96196,72- 3374,63- 92822,09Greening Payment2017Weakness in the key control in respect of the administrative checks to establish access to the aid claimed regarding active farmer status CY2016ESTIMATED BY PERCENTAGE0,58 %EUR- 51533,13- 47356,10- 4177,03Voluntary Coupled Support2017Weakness in the key control in respect of the administrative checks to establish access to the aid claimed regarding active farmer status CY2016ESTIMATED BY PERCENTAGE0,58 %EUR- 29660,360,00- 29660,36Young farmers scheme2017Weakness in the key control in respect of the administrative checks to establish access to the aid claimed regarding active farmer status CY2016ESTIMATED BY PERCENTAGE0,58 %EUR- 2826,930,00- 2826,93Voluntary Coupled Support2016Weakness in the the key control concerning the checks on the correctness of the aid calculation including the application of sanctions VCS CY 2015FLAT RATE3,00 %EUR-2560986,85- 25878,45-2535108,40 Voluntary Coupled Support2017Weakness in the the key control in respect of administrative checks to establish the eligibility of the aid- correctness of the final payment CY2016 for VCSONE OFFEUR- 160270,350,00- 160270,35Total SE:EUR-8993505,48- 82307,10-8911198,38CurrencyAmountDeductionsFinancial ImpactEUR-210613733,99-1184862,42-209428871,57 Budget Item: 6711 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBEClearance of Accounts - Financial Clearance2017Substantial error on sampling (Annex 15 of CB report)ONE OFFEUR- 3869,020,00- 3869,02Clearance of Accounts - Financial Clearance2017Substantial error on sampling (annex 14 of CB report)ONE OFFEUR- 205,570,00- 205,57Total BE:EUR- 4074,590,00- 4074,59BGCross-compliance2016Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015FLAT RATE5,00 %EUR- 223326,63- 8009,67- 215316,96Cross-compliance2017Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015FLAT RATE5,00 %EUR- 834,400,00- 834,40

Cross-compliance2018Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015FLAT RATE5,00 %EUR- 293,610,00- 293,61Cross-compliance2017Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016FLAT RATE5,00 %EUR- 184118,40- 688,70- 183429,70Cross-compliance2018Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016FLAT RATE5,00 %EUR- 8204,100,00- 8204,10Total BG:EUR- 416777,14- 8698,37- 408078,77CZRural Development EAFRD measures subject to IACS2016M10: double financingONE OFFEUR- 7674,670,00- 7674,67Rural Development EAFRD measures subject to IACS2017M10: double financingONE OFFEUR- 7484,020,00- 7484,02Rural Development EAFRD measures subject to IACS2017M14: advance notification of on-the-spot checks - FY2017FLAT RATE5,00 %EUR- 14191,540,00- 14191,54Rural Development EAFRD measures subject to IACS2018M14: advance notification of on-the-spot checks - FY2018 and FY2019FLAT RATE5,00 %EUR- 15511,620,00- 15511,62Rural Development EAFRD measures subject to IACS2019M14: advance notification of on-the-spot checks - FY2018 and FY2019FLAT RATE5,00 %EUR- 5405,860,00- 5405,86Total CZ:EUR- 50267,710,00- 50267,71 DECertification2017Differences in debts' reconciliation EAFRDONE OFFEUR- 9497,410,00- 9497,41Rural Development EAFRD forestry measures2016Double-financing between M8 (first afforestation) and EFA greening - FY 2016.ONE OFFEUR- 10543,250,00- 10543,25Rural Development EAFRD forestry measures2017Double-financing between M8 (first afforestation) and EFA greening - FY 2017.ONE OFFEUR- 8997,060,00- 8997,06Rural Development EAFRD forestry measures2018Double-financing between M8 (first afforestation) and EFA greening - FY 2018.ONE OFFEUR- 8919,870,00- 8919,87Clearance of Accounts - Financial Clearance2017Financial errors found in substantive testing on EAFRD (annexes 11, 7a, 7b) of CB reportONE OFFEUR- 35267,330,00- 35267,33Certification2017Individual errors in EAFRDONE OFFEUR- 7618,010,00- 7618,01Total DE:EUR- 80842,930,00- 80842,93ESRural Development EAFRD investment - private beneficiaries2018M121: 5 % flat rate correction (transitional expenditure on M04 in FY2018)FLAT RATE5,00 %EUR- 2447,560,00- 2447,56Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2013M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FY: 2013)FLAT RATE5,00 %EUR- 24078,530,00- 24078,53 Rural Development EAFRD Investment - private beneficiaries2014M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FY: 2014)FLAT RATE5,00 %EUR- 29716,690,00- 29716,69Rural Development EAFRD investment - private beneficiaries2016M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FY: 2016)FLAT RATE5,00 %EUR- 576669,130,00- 576669,13Rural Development EAFRD Measures with flat-rate support2016M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction. FYs 2016, 2017 [transitional expenditure on M06]FLAT RATE5,00 %EUR- 23343,350,00- 23343,35Rural Development EAFRD Measures with flat-rate support2017M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction. FYs 2016, 2017 [transitional expenditure on M06]FLAT RATE5,00 %EUR- 3889,090,00- 3889,09Rural Development EAFRD investment - private beneficiaries2015M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FYs: 2015-2016-2017, incl. transitional expenditure on M04) [for FY 2016 and 2017: overlap with exp. on M4.1]FLAT RATE5,00 %EUR- 35782,980,00- 35782,98

Rural Development EAFRD investment - private beneficiaries2016M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FYs: 2015-2016-2017, incl. transitional expenditure on M04) [for FY 2016 and 2017: overlap with exp. on M4.1]FLAT RATE5,00 %EUR- 58528,570,00- 58528,57Rural Development EAFRD investment - private beneficiaries2017M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FYs: 2015-2016-2017, incl. transitional expenditure on M04) [for FY 2016 and 2017: overlap with exp. on M4.1]FLAT RATE5,00 %EUR- 50965,720,00- 50965,72Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2013M123: Lack of Ancillary Control (Audit trail) => 2 % flat rate correction (FY: 2013)FLAT RATE2,00 %EUR- 24354,540,00- 24354,54Rural Development EAFRD Investment - private beneficiaries2014M123: Lack of Ancillary Control (Audit trail) => 2 % flat rate correction (FY: 2014)FLAT RATE2,00 %EUR- 6109,940,00- 6109,94Rural Development EAFRD investment - private beneficiaries2015M123: Lack of Ancillary Control (Audit trail) => 2 % flat rate correction (FYs: 2015-2016-2017)FLAT RATE2,00 %EUR- 267943,180,00- 267943,18 Rural Development EAFRD investment - private beneficiaries2016M123: Lack of Ancillary Control (Audit trail) => 2 % flat rate correction (FYs: 2015-2016-2017)FLAT RATE2,00 %EUR- 315906,150,00- 315906,15Total ES:EUR-1419735,430,00-1419735,43FRRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2012Absence of the key control In-situ visits carried out for all investment operations to verify the realisation of the investmentFLAT RATE10,00 %EUR- 5560,800,00- 5560,80Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2013Absence of the key control In-situ visits carried out for all investment operations to verify the realisation of the investmentFLAT RATE10,00 %EUR- 6579,040,00- 6579,04Rural Development EAFRD Investment - public beneficiaries2014Absence of the key control In-situ visits carried out for all investment operations to verify the realisation of the investmentFLAT RATE10,00 %EUR- 4875,00- 2437,50- 2437,50Rural Development EAFRD Measures with flat-rate support2015Absence of the key control In-situ visits carried out for all investment operations to verify the realisation of the investmentFLAT RATE10,00 %EUR- 28776,35- 28776,350,00Rural Development EAFRD investment - public beneficiaries2015Deficiencies in the execution of the key control Appropriate evaluation of the reasonableness of costsFLAT RATE5,00 %EUR- 3506,13- 3506,130,00Rural Development EAFRD Investment - public beneficiaries2014deficiency in the execution of the key controls Verification that public procurement procedures are in compliance with national and Union regulations and Appropriate evaluation of the reasonableness of costsFLAT RATE5,00 %EUR- 73581,420,00- 73581,42

Rural Development EAFRD investment - private beneficiaries2015deficiency in the execution of the key controls Verification that public procurement procedures are in compliance with national and Union regulations and Appropriate evaluation of the reasonableness of costsFLAT RATE5,00 %EUR- 162273,81- 161526,67- 747,14Rural Development EAFRD investment - public beneficiaries2015deficiency in the execution of the key controls Verification that public procurement procedures are in compliance with national and Union regulations and Appropriate evaluation of the reasonableness of costsFLAT RATE5,00 %EUR- 797732,62- 797732,620,00Rural Development EAFRD Measures with flat-rate support2015deficiency in the execution of the key controls Verification that public procurement procedures are in compliance with national and Union regulations and Appropriate evaluation of the reasonableness of costsFLAT RATE5,00 %EUR- 265184,89- 265184,890,00Rural Development EAFRD investment - private beneficiaries2016deficiency in the execution of the key controls Verification that public procurement procedures are in compliance with national and Union regulations and Appropriate evaluation of the reasonableness of costsFLAT RATE5,00 %EUR- 147822,70- 86087,35- 61735,35Rural Development EAFRD investment - public beneficiaries2016deficiency in the execution of the key controls Verification that public procurement procedures are in compliance with national and Union regulations and Appropriate evaluation of the reasonableness of costsFLAT RATE5,00 %EUR- 560112,80- 363185,54- 196927,26 Rural Development EAFRD Measures with flat-rate support2016deficiency in the execution of the key controls Verification that public procurement procedures are in compliance with national and Union regulations and Appropriate evaluation of the reasonableness of costsFLAT RATE5,00 %EUR- 110309,10- 71526,07- 38783,03Rural Development EAFRD investment - private beneficiaries2017deficiency in the execution of the key controls Verification that public procurement procedures are in compliance with national and Union regulations and Appropriate evaluation of the reasonableness of costsFLAT RATE5,00 %EUR- 35929,52- 24437,81- 11491,71Rural Development EAFRD Measures with flat-rate support2016OTSC not performed before the final payment - Follow up of RD3/2014/012/FRFLAT RATE2,00 %EUR- 7141,250,00- 7141,25Rural Development EAFRD Measures with flat-rate support2017OTSC not performed before the final payment - Follow up of RD3/2014/012/FRFLAT RATE2,00 %EUR- 86868,350,00- 86868,35Rural Development EAFRD Measures with flat-rate support2018OTSC not performed before the final payment - Follow up of RD3/2014/012/FRFLAT RATE2,00 %EUR- 329,600,00- 329,60Rural Development EAFRD investment - private beneficiaries2016Reasonableness of the costs not assessed with the required qualityFLAT RATE2,66 %EUR- 458109,26- 457977,66- 131,60Rural Development EAFRD investment - private beneficiaries2017Reasonableness of the costs not assessed with the required qualityFLAT RATE2,66 %EUR- 253541,500,00- 253541,50

Rural Development EAFRD investment - private beneficiaries2016Reasonableness of the costs not assessed with the required qualityFLAT RATE4,14 %EUR- 913484,71- 820627,41- 92857,30Rural Development EAFRD investment - private beneficiaries2017Reasonableness of the costs not assessed with the required qualityFLAT RATE4,14 %EUR- 129621,33- 64754,26- 64867,07Total FR:EUR-4051340,18-3147760,26- 903579,92GBRural Development EAFRD measures subject to IACS2018Checks of the active farmer status - impact on RD 2017FLAT RATE2,00 %EUR- 1313,520,00- 1313,52Rural Development EAFRD measures subject to IACS2017Weakness in the definition of Active Farmer- connected companies (Natural constraints)ONE OFFEUR- 81774,790,00- 81774,79Total GB:EUR- 83088,310,00- 83088,31HURural Development EAFRD measures subject to IACS2017No application of reductions related with late submission of payment claims (M14 of RDP 2014-2020) - FY2017FLAT RATE5,00 %EUR-1080678,640,00-1080678,64Rural Development EAFRD measures subject to IACS2016No verification of all animals during the on-the-spot-checks (Measure 215 of RDP 2007-2013); No application of reductions related with late submission of payment claims (Measure 215 of RDP 2007-2013; M14 of RDP 2014-2020) - FY2016FLAT RATE5,00 %EUR-1011685,760,00-1011685,76 Rural Development EAFRD Axis 2 (2007-2013, area related measures)2014Sanction system in the last year of RD programme – Warning letter (Measure 214 of RDP 2007-2013) - CY 2013FLAT RATE10,00 %EUR- 20339,710,00- 20339,71Total HU:EUR-2112704,110,00-2112704,11IERural Development EAFRD measures subject to IACS2016Weaknesses LPISESTIMATED BY AMOUNTEUR- 483545,110,00- 483545,11Rural Development EAFRD measures subject to IACS2017Weaknesses LPISESTIMATED BY AMOUNTEUR- 466516,590,00- 466516,59Rural Development EAFRD measures subject to IACS2018Weaknesses LPISESTIMATED BY AMOUNTEUR- 284061,570,00- 284061,57Total IE:EUR-1234123,270,00-1234123,27ITCross-compliance2016Deficient I&R checks under SMR 7 - CY 2015FLAT RATE2,00 %EUR- 7296,99- 66,24- 7230,75Cross-compliance2017Deficient I&R checks under SMR 7 - CY 2015FLAT RATE2,00 %EUR- 2923,660,00- 2923,66Cross-compliance2018Deficient I&R checks under SMR 7 - CY 2015FLAT RATE2,00 %EUR- 99,120,00- 99,12 Cross-compliance2017Deficient I&R checks under SMR 7 - CY 2016FLAT RATE2,00 %EUR- 27283,360,00- 27283,36Cross-compliance2018Deficient I&R checks under SMR 7 - CY 2016FLAT RATE2,00 %EUR- 2117,200,00- 2117,20Certification2017Errors in the EAFRDONE OFFEUR- 29136,27- 319,58- 28816,69Certification2017Known error (EAFRD)ONE OFFEUR- 121884,940,00- 121884,94Rural Development EAFRD Investment - public beneficiaries2014Public Procurement Procedures not properly checked (artificial splitting)ONE OFFEUR- 431400,000,00- 431400,00Rural Development EAFRD investment - private beneficiaries2015Public Procurement Procedures not properly checked (artificial splitting)ONE OFFEUR- 330045,020,00- 330045,02Rural Development EAFRD investment - private beneficiaries2016Public Procurement Procedures not properly checked (artificial splitting)ONE OFFEUR- 15123,950,00- 15123,95

Rural Development EAFRD Investment - public beneficiaries2014Public Procurement Procedures not properly checked (Awarding decision not properly justified)ONE OFFEUR- 44449,580,00- 44449,58Rural Development EAFRD investment - public beneficiaries2015Public Procurement Procedures not properly checked (Awarding decision not properly justified)ONE OFFEUR- 28584,530,00- 28584,53Rural Development EAFRD investment - public beneficiaries2016Public Procurement Procedures not properly checked (Awarding decision not properly justified)ONE OFFEUR- 7895,280,00- 7895,28Total IT:EUR-1048239,90- 385,82-1047854,08LTRural Development EAFRD investment - private beneficiaries2016M121 + M123- Scope of on-the-spot checks and checks on reasonableness of costsFLAT RATE5,00 %EUR-1109209,770,00-1109209,77Rural Development EAFRD Measures with flat-rate support2015M311 - Ineligible car costs (-5 % flat-rate correction from enquiry RD1/2014/834/LT)ONE OFFEUR- 25892,39- 1294,62- 24597,77Rural Development EAFRD Measures with flat-rate support2016M311 - Reasonableness of costsFLAT RATE5,00 %EUR- 7070,440,00- 7070,44Rural Development EAFRD Measures with flat-rate support2016M312 - Scope of on-the-spot checks and checks on reasonableness of costsFLAT RATE5,00 %EUR- 297843,380,00- 297843,38Total LT:EUR-1440015,98- 1294,62-1438721,36 LURural Development EAFRD measures subject to IACS2016EAFRD M10 and M11: Insufficient quantity of on-the-spot checksONE OFFEUR- 25037,520,00- 25037,52Rural Development EAFRD measures subject to IACS2017EAFRD M10 and M11: Insufficient quantity of on-the-spot checksONE OFFEUR- 4245,010,00- 4245,01Rural Development EAFRD measures subject to IACS2016M10 and M11: Absence of on-the-spot checksFLAT RATE5,00 %EUR- 27749,530,00- 27749,53Rural Development EAFRD measures subject to IACS2017M10 and M11: Absence of on-the-spot checksFLAT RATE5,00 %EUR- 55330,540,00- 55330,54Rural Development EAFRD measures subject to IACS2018M10 and M11: Absence of on-the-spot checksFLAT RATE5,00 %EUR- 61198,870,00- 61198,87Rural Development EAFRD measures subject to IACS2016M11: payments executed before the completion of the administrative checksONE OFFEUR- 962,050,00- 962,05Rural Development EAFRD measures subject to IACS2017M11: payments executed before the completion of the administrative checksONE OFFEUR- 263,510,00- 263,51Rural Development EAFRD investment - public beneficiaries2016M20: weak checks on the eligibility of the costsONE OFFEUR- 24360,560,00- 24360,56 Rural Development EAFRD investment - public beneficiaries2017M20: weak checks on the eligibility of the costsONE OFFEUR- 38435,810,00- 38435,81Rural Development EAFRD Measures with flat-rate support2017M6.1: weak checks on the eligibility of the project (Business Plans)ONE OFFEUR- 47340,000,00- 47340,00Rural Development EAFRD Measures with flat-rate support2018M6.1: weak checks on the eligibility of the project (Business Plans)ONE OFFEUR- 11835,000,00- 11835,00Total LU:EUR- 296758,400,00- 296758,40MTRural Development EAFRD investment - private beneficiaries2015Appropriate evaluation of the reasonableness of costsFLAT RATE5,00 %EUR- 639,69- 199,58- 440,11Rural Development EAFRD Leader2015Appropriate evaluation of the reasonableness of costsFLAT RATE5,00 %EUR- 264,48- 82,52- 181,96Rural Development EAFRD investment - private beneficiaries2016Appropriate evaluation of the reasonableness of costsFLAT RATE5,00 %EUR- 30407,390,00- 30407,39Rural Development EAFRD Leader2016Appropriate evaluation of the reasonableness of costsFLAT RATE5,00 %EUR- 253,800,00- 253,80Rural Development EAFRD Measures with flat-rate support2016Appropriate evaluation of the reasonableness of costsFLAT RATE5,00 %EUR- 4212,630,00- 4212,63

Rural Development EAFRD investment - private beneficiaries2015Performance of OTSC of sufficient qualityONE OFFEUR- 64128,03- 1000,40- 63127,63Rural Development EAFRD investment - private beneficiaries2016Performance of OTSC of sufficient qualityONE OFFEUR- 41890,440,00- 41890,44Cross-compliance2016CY 2015 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 7 but not SMR 8 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervisionFLAT RATE2,00 %EUR- 144,270,00- 144,27Cross-compliance2017CY 2016 - Beneficiaries subject to the requirements of SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervisionFLAT RATE2,00 %EUR- 79,810,00- 79,81Cross-compliance2018CY 2017 - Beneficiaries subject to the requirements of SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervisionFLAT RATE2,00 %EUR- 88,000,00- 88,00Cross-compliance2016CY 2015 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 7 and SMR 8 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision proceduresFLAT RATE2,00 %EUR- 84,040,00- 84,04 Cross-compliance2017CY 2016 - Beneficiaries subject to combinations of SMRs - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision proceduresFLAT RATE2,00 %EUR- 75,050,00- 75,05Cross-compliance2018CY 2017 - Beneficiaries subject to combinations of SMRs - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision proceduresFLAT RATE2,00 %EUR- 73,910,00- 73,91Cross-compliance2016CY 2015 - Beneficiaries subject to the requirements of SMR 8 only - No evidence of adequate supervision proceduresFLAT RATE2,00 %EUR- 400,380,00- 400,38Cross-compliance2017CY 2016 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 8 and not subject to SMR7 - Deficient on-the-spot checks of animal-related SMRs and/or no evidence of adequate supervision proceduresFLAT RATE2,00 %EUR- 465,510,00- 465,51Cross-compliance2018CY 2017 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 8 and not subject to SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision proceduresFLAT RATE2,00 %EUR- 445,900,00- 445,90Total MT:EUR- 143653,33- 1282,50- 142370,83NLRural Development EAFRD Risk management2016Deficiency regarding active farmer status - impact on RDONE OFFEUR- 19981,450,00- 19981,45Rural Development EAFRD measures subject to IACS2018LPIS and other weaknessesONE OFFEUR- 29502,310,00- 29502,31 Rural Development EAFRD measures subject to IACS2017Weaknesses in the LPIS (EAFRD)ONE OFFEUR- 805547,410,00- 805547,41Total NL:EUR- 855031,170,00- 855031,17PTRural Development EAFRD forestry measures2016Double-financing between M8 (first afforestation) and EFA greening - FY 2016.ONE OFFEUR- 45335,01- 166,16- 45168,85Rural Development EAFRD forestry measures2017Double-financing between M8 (first afforestation) and EFA greening - FY 2017.ONE OFFEUR- 62829,110,00- 62829,11Rural Development EAFRD forestry measures2018Double-financing between M8 (first afforestation) and EFA greening - FY 2018 + FY 2019ONE OFFEUR- 64068,900,00- 64068,90Rural Development EAFRD forestry measures2019Double-financing between M8 (first afforestation) and EFA greening - FY 2018 + FY 2019ONE OFFEUR- 2485,970,00- 2485,97Total PT:EUR- 174718,99- 166,16- 174552,83ROCertification2017Individual errors in EAFRD.ONE OFFEUR- 54870,220,00- 54870,22Total RO:EUR- 54870,220,00- 54870,22SERural Development EAFRD investment - private beneficiaries20151 KC - Selection and appraisal of projects applicationsFLAT RATE5,00 %EUR- 45164,84- 45164,840,00

Rural Development EAFRD investment - private beneficiaries20161 KC - Selection and appraisal of projects applicationsFLAT RATE5,00 %EUR- 3966,680,00- 3966,68Rural Development EAFRD investment - private beneficiaries2017KC Appropriate checks to ensure that investment/project/application fulfil all eligibility criteria as laid down in the EU legislation and the eligibility criteria as laid down in the RDP of the Member State or region (M04.4)ONE OFFEUR- 15197,090,00- 15197,09Rural Development EAFRD investment - private beneficiaries2018KC Appropriate checks to ensure that investment/project/application fulfil all eligibility criteria as laid down in the EU legislation and the eligibility criteria as laid down in the RDP of the Member State or region (M04.4)ONE OFFEUR- 21238,150,00- 21238,15Rural Development EAFRD investment - private beneficiaries2015Selection and appraisal of projects/applications (M121)FLAT RATE5,00 %EUR- 9197,44- 9197,440,00Rural Development EAFRD investment - private beneficiaries2016Selection and appraisal of projects/applications (M121)FLAT RATE5,00 %EUR- 300,26- 300,260,00Rural Development EAFRD investment - private beneficiaries2016Transitional expenditure (M121)FLAT RATE5,00 %EUR- 185,670,00- 185,67 Rural Development EAFRD investment - private beneficiaries2016Transitional expenditure (M216)FLAT RATE5,00 %EUR- 949,820,00- 949,82Rural Development EAFRD investment - private beneficiaries2016weakness in reasonableness of costs to be covered by public procurement procedures (M216)FLAT RATE5,00 %EUR- 3685,070,00- 3685,07Rural Development EAFRD measures subject to IACS2017Weakness in the key control in respect of the administrative checks to establish access to the aid claimed regarding active farmer status CY2016ESTIMATED BY PERCENTAGE0,58 %EUR- 1824,630,00- 17824,63Total SE:EUR- 117709,65- 54662,54- 63047,11SKRural Development EAFRD forestry measures2016M8.3 and M8.4: deficiency in key control 'Selection and appraisal of projects' - CY2015 and 2016 - FY2016 and 2017FLAT RATE5,00 %EUR- 214806,09- 168268,94- 46537,15Rural Development EAFRD forestry measures2017M8.3 and M8.4: deficiency in key control 'Selection and appraisal of projects' - CY2015 and 2016 - FY2016 and 2017FLAT RATE5,00 %EUR-1326332,650,00-1326332,65Total SK:EUR-1541138,74- 168268,94-1372869,80CurrencyAmountDeductionsFinancial ImpactEUR-15125090,05-3382519,21-11742570,84