Commission Implementing Decision (EU) 2020/201 of 12 February 2020 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(2020) 541)

Commission Implementing Decision (EU) 2020/201 of 12 February 2020 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(2020) 541) (Only the Czech, Danish, French, German, Greek, Hungarian, Italian, Polish, Portuguese, 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 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(2020)392485 . (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 30 November 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 Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, Hungary, the Republic of Austria, the Republic of Poland, the Portuguese Republic and the Kingdom of Sweden. Done at Brussels, 12 February 2020. For the Commission Janusz Wojciechowski Member of the Commission

Annex

ANNEX Decision: 62 Budget Item: 0 5 0 2 0 8 1 1 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactPLFruit and Vegetables - Pre-recognised Producer Groups2017Lifting of suspension of monthly payments made to Poland (EAGF) - Commission Decision C(2016)2050 of 7 April 2016 and Commission Decision C(2017)2104 of 4 April 2017 - Period from 16 October 2016 to 15 October 2017ONE OFFEUR0,00- 3007191,143007191,14Fruit and Vegetables - Pre-recognised Producer Groups2016Lifting of suspension of monthly payments made to Poland (EAGF) - Commission Decision C(2016)2050 of 7 April 2016 - Period from 1 March 2016 to 15 October 2016ONE OFFEUR0,00- 9356312,099356312,09Total PL:EUR0,00- 12363503,2312363503,23CurrencyAmountDeductionsFinancial ImpactEUR0,00- 12363503,2312363503,23 Budget Item: 0 5 0 3 0 1 0 7 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFRDecoupled Direct Aids2016Lifting of suspension of monthly payments made to France (EAGF) - Commission Decision C(2016)4287 du 12 juillet 2016ONE OFFEUR0,00- 10499112,7010499112,70Total FR:EUR0,00- 10499112,7010499112,70CurrencyAmountDeductionsFinancial ImpactEUR0,00- 10499112,7010499112,70 Budget Item: 0 5 0 3 0 1 1 0 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFRDecoupled Direct Aids2016Lifting of suspension of monthly payments made to France (EAGF) - Commission Decision C(2016)4287 du 12 juillet 2016ONE OFFEUR0,00- 101753593,01101753593,01Total FR:EUR0,00- 101753593,01101753593,01CurrencyAmountDeductionsFinancial ImpactEUR0,00- 101753593,01101753593,01 Budget Item: 0 5 0 3 0 1 1 1 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFRDecoupled Direct Aids2016Lifting of suspension of monthly payments made to France (EAGF) - Commission Decision C(2016)4287 du 12 juillet 2016ONE OFFEUR0,00- 61833996,8161833996,81Total FR:EUR0,00- 61833996,8161833996,81CurrencyAmountDeductionsFinancial ImpactEUR0,00- 61833996,8161833996,81 Budget Item: 0 5 0 3 0 1 1 3 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFRDecoupled Direct Aids2016Lifting of suspension of monthly payments made to France (EAGF) - Commission Decision C(2016)4287 du 12 juillet 2016ONE OFFEUR0,00- 1316652,561316652,56Total FR:EUR0,00- 1316652,561316652,56CurrencyAmountDeductionsFinancial ImpactEUR0,00- 1316652,561316652,56

Budget Item: 6 7 0 1 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactATClearance of Accounts - Financial Clearance2018Errors in EAGF and EAFRD populationONE OFFEUR- 411336,740,00- 411336,74Total AT:EUR- 411336,740,00- 411336,74CZFruit and Vegetables - Operational programmes incl withdrawals2016one off correction to unduly recognized POs FY 2016ONE OFFEUR- 1336232,520,00- 1336232,52Fruit and Vegetables - Operational programmes incl withdrawals2017one off to unduly recognized POs FY 2017ONE OFFEUR- 1566325,020,00- 1566325,02Fruit and Vegetables - Operational programmes incl withdrawals2018one off to unduly recognized POs FY 2018ONE OFFEUR- 34770,460,00- 34770,46Total CZ:EUR- 2937328,000,00- 2937328,00DEFruit and Vegetables - Operational programmes incl withdrawals2015Deficiencies in the control of the Value of Marketed Production OP 2014FLAT RATE5,00%EUR- 100404,770,00- 100404,77Fruit and Vegetables - Operational programmes incl withdrawals2016Deficiencies in the control of the Value of Marketed Production OP 2015FLAT RATE5,00%EUR- 85635,620,00- 85635,62Fruit and Vegetables - Operational programmes incl withdrawals2017Deficiencies in the control of the Value of Marketed Production OP 2016FLAT RATE5,00%EUR- 76662,250,00- 76662,25Total DE:EUR- 262702,640,00- 262702,64DKCertification2017Nominal amount of errors found during the substantive testing of EAGFONE OFFEUR- 10129,490,00- 10129,49Total DK:EUR- 10129,490,00- 10129,49 ESCross-compliance2016CY 2015FLAT RATE5,00%EUR- 169794,89- 13977,99- 155816,90Cross-compliance2017CY 2015FLAT RATE5,00%EUR- 957,970,00- 957,97Cross-compliance2018CY 2015FLAT RATE5,00%EUR- 250,070,00- 250,07Cross-compliance2017CY 2016FLAT RATE5,00%EUR- 269132,59- 18054,67- 251077,92Cross-compliance2018CY 2016FLAT RATE5,00%EUR- 95,100,00- 95,10Cross-compliance2018CY 2017FLAT RATE5,00%EUR- 299854,120,00- 299854,12Total ES:EUR- 740084,74- 32032,66-708052,08FRCertification2017Errors linked to recoveries - FY2017ONE OFFEUR- 63689,580,00- 63689,58Decoupled Direct Aids2016Weaknesses OTSC - affecting greening. In relation to the suspension of monthly payments (Commission Decision C(2016) 4287 of 12 July 2016)ONE OFFEUR- 729462,41- 693,01- 728769,40Voluntary Coupled Support Area Based2016Weaknesses OTSC - VCS - Area basedONE OFFEUR- 237100,13- 225,25- 236874,88Decoupled Direct Aids2016Weakness in SIPA-RPG. In relation to the suspension of monthly payments (Commission Decision C(2016) 4287 of 12 July 2016)ONE OFFEUR- 39267880,66- 35071,94- 39232808,72Total FR:EUR- 40298132,78- 35990,20- 40262142,58 PLFruit and Vegetables - Pre-recognised Producer Groups2016FY 2016 Deficiencies in the control system of aid to Producer Groups in the Fruit and vegetables sector. In relation to the suspension of monthly payments (Commission Decision C(2016) 2050 of 7 April 2016)FLAT RATE15,00%EUR- 9176945,140,00- 9176945,14Fruit and Vegetables - Pre-recognised Producer Groups2017FY 2017 Deficiencies in the control system of aid to Producer Groups in the Fruit and vegetables sector. In relation to the suspension of monthly payments (Commission Decisions C(2016) 2050 of 7 April 2016 and C(2017) 2104 of 4 April 2017)FLAT RATE10,00%EUR- 1202876,46- 67115,12- 1135761,34Clearance of Accounts - Financial Clearance2016Reduction in payments - payment deadlines - R.1306/13, Art.40; R.907/14, Art.5 - 2016ONE OFFEUR- 361842,050,00- 361842,05Total PL:EUR- 10741663,65- 67115,12- 10674548,53PTEntitlements20162.1 Active farmer provision_CY2015ONE OFFEUR- 10209,04- 195,19- 10013,85Decoupled Direct Aids20162.1 Active farmer provision_impact greening_CY2015ONE OFFEUR- 6274,86- 65,71- 6209,15Other Direct Aid - Article 68-72 of Reg.73/200920152.2 Performance of OTSC's in the number required_CY2014FLAT RATE3,00%EUR- 147181,68- 936,58- 146245,10

Other Direct Aid - Bovines20152.3 Non-application of sanction in case of late notification_CY2014ONE OFFEUR- 69563,00- 347,82- 69215,18Voluntary Coupled Support20162.3 Non-application of sanction in case of late notification_CY2015ONE OFFEUR- 466412,00- 2332,06- 464079,94Voluntary Coupled Support20172.3 Non-application of sanction in case of late notification_CY2016 (M1)ONE OFFEUR- 487776,000,00- 487776,00Voluntary Coupled Support20172.3 Non-application of sanction in case of late notification_CY2016 (M3)ONE OFFEUR- 102997,000,00- 102997,00Entitlements20162.4.1 Correct allocation to young farmers and farmers commencing their agricultural activity_CY2015ONE OFFEUR- 463133,49- 8854,97- 454278,52Decoupled Direct Aids20162.4.1 Correct allocation to young farmers and farmers commencing their agricultural activity_Greening impact_CY2015ONE OFFEUR- 285323,92- 2987,92- 282336,00Entitlements20162.4.2 Correct allocation to farmers to prevent land from being abandoned_BPS_CY2015ONE OFFEUR- 84178,23- 1609,46- 82568,77Entitlements20172.4.2 Correct allocation to farmers to prevent land from being abandoned_BPS_CY2016ONE OFFEUR- 91716,920,00- 91716,92Decoupled Direct Aids20162.4.2 Correct allocation to farmers to prevent land from being abandoned_Greening CY2015ONE OFFEUR- 53777,14- 563,16- 53213,98 Decoupled Direct Aids20172.4.2 Correct allocation to farmers to prevent land from being abandoned_Greening CY2016ONE OFFEUR- 58591,730,00- 58591,73Decoupled Direct Aids20162.4.2 Correct allocation to farmers to prevent land from being abandoned_SFS_CY2015ONE OFFEUR- 127201,180,00- 127201,18Decoupled Direct Aids20172.4.2 Correct allocation to farmers to prevent land from being abandoned_SFS_CY2016ONE OFFEUR- 98325,000,00- 98325,00Total PT:EUR- 2552661,19- 17892,87- 2534768,32SECross- compliance2016Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2015FLAT RATE10,00%EUR- 6612878,790,00- 6612878,79Cross-compliance2017Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2015FLAT RATE10,00%EUR- 27446,290,00- 27446,29Cross-compliance2018Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2015FLAT RATE10,00%EUR- 5821,850,00- 5821,85 Cross-compliance2017Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2016FLAT RATE10,00%EUR- 6751087,480,00- 6751087,48Cross-compliance2018Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2016FLAT RATE10,00%EUR- 104438,340,00- 104438,34Cross-compliance2018Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2017FLAT RATE10,00%EUR- 6668962,540,00- 6668962,54Decoupled Direct Aids2012Weakness in the RA - RS 2011ONE OFFEUR- 992723,60- 1330,29- 991393,31Decoupled Direct Aids2013Weakness in the RA - RS 2012ONE OFFEUR- 2189695,950,00- 2189695,95Decoupled Direct Aids2014Weakness in the RA - RS 2013ONE OFFEUR- 1705908,800,00- 1705908,80Total SE:EUR- 25058963,64- 1330,29- 25057633,35CurrencyAmountDeductionsFinancial ImpactEUR- 83013002,87- 154361,14- 82858641,73

Budget Item: 6 7 1 1 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactATClearance of Accounts - Financial Clearance2018Errors in EAGF and EAFRD populationONE OFFEUR- 128,520,00- 128,52Total AT:EUR- 128,520,00- 128,52DERural Development EAFRD Risk management2016deficiency in key control - eligibility of expenditureONE OFFEUR- 600000,000,00- 600000,00Rural Development EAFRD Risk management2017deficiency in key control - eligibility of expenditureONE OFFEUR- 500000,000,00- 500000,00Clearance of Accounts - Financial Clearance2018Random errors in EAFRD non-IACS populationONE OFFEUR- 81017,970,00- 81017,97Total DE:EUR- 1181017,970,00- 1181017,97DKCertification2017Difference between MLE calculated by Danish authorities on 15/02 report and MLE calculated by DGAGRIONE OFFEUR- 19987,770,00- 19987,77Certification2017Extrapolated error from reasonableness of costs additional testingONE OFFEUR- 116031,990,00- 116031,99Rural Development EAFRD Knowledge and innovation2016RD1/2018/802/DK: adequate controls on payment claims from 14/6/2016 - 15/10/2016FLAT RATE5,00%EUR- 54991,300,00- 54991,30Rural Development EAFRD Knowledge and innovation2017RD1/2018/802/DK: adequate controls on payment claims FY2017-FY2018FLAT RATE5,00%EUR- 396460,440,00- 396460,44 Rural Development EAFRD Knowledge and innovation2018RD1/2018/802/DK: adequate controls on payment claims FY2017-FY2018FLAT RATE5,00%EUR- 35194,320,00- 35194,32Certification2017UnderpaymentsONE OFFEUR- 21504,510,00- 21504,51Total DK:EUR- 644170,330,00- 644170,33ESRural Development EAFRD forestry measures2016Absence of appropriate checks on double financing (Measure 8) – claim years 2015, 2016 and 2017ONE OFFEUR- 126309,76- 1,98- 126307,78Rural Development EAFRD forestry measures2017Absence of appropriate checks on double financing (Measure 8) – claim years 2015, 2016 and 2017ONE OFFEUR- 129306,830,00- 129306,83Rural Development EAFRD forestry measures2018Absence of appropriate checks on double financing (Measure 8) – claim years 2015, 2016 and 2017ONE OFFEUR- 108473,760,00- 108473,76Rural Development EAFRD Measures with flat-rate support2016Calculated correction: absence of KC: Verification of Reasonableness of costs in ES01 (Andalucia) - Flat rateONE OFFEUR- 11325,940,00- 11325,94Rural Development EAFRD forestry measures2016Calculated correction: absence of KC: Verification of Reasonableness of costs in ES01 (Andalucia) - ForestryONE OFFEUR- 2213124,990,00- 2213124,99Rural Development EAFRD investment - private beneficiaries2016Calculated correction: absence of KC: Verification of Reasonableness of costs in ES01 (Andalucia) - PrivateONE OFFEUR- 8836252,870,00- 8836252,87 Rural Development EAFRD investment - public beneficiaries2016Calculated correction: absence of KC: Verification of Reasonableness of costs in ES01 (Andalucia) - PublicONE OFFEUR- 1392363,550,00- 1392363,55Rural Development EAFRD forestry measures2016Calculated correction: absence of KC: Verification of Reasonableness of costs in ES02 (Aragon) - ForestryONE OFFEUR- 4817,720,00- 4817,72Rural Development EAFRD forestry measures2017Calculated correction: absence of KC: Verification of Reasonableness of costs in ES02 (Aragon) - ForestryONE OFFEUR- 3840,310,00- 3840,31Rural Development EAFRD investment - private beneficiaries2016Calculated correction: absence of KC: Verification of Reasonableness of costs in ES02 (Aragon) - PrivateONE OFFEUR- 10149,210,00- 10149,21Rural Development EAFRD investment - private beneficiaries2017Calculated correction: absence of KC: Verification of Reasonableness of costs in ES02 (Aragon) - PrivateONE OFFEUR- 16101,350,00- 16101,35Rural Development EAFRD Risk management2016Calculated correction: absence of KC: Verification of Reasonableness of costs in ES02 (Aragon) - Risk managementONE OFFEUR- 61836,720,00- 61836,72Rural Development EAFRD forestry measures2016Calculated correction: absence of KC: Verification of Reasonableness of costs in ES03 (Asturias) - ForestryONE OFFEUR- 13764,120,00- 13764,12

Rural Development EAFRD forestry measures2017Calculated correction: absence of KC: Verification of Reasonableness of costs in ES03 (Asturias) - ForestryONE OFFEUR- 31023,610,00- 31023,61Rural Development EAFRD investment - private beneficiaries2016Calculated correction: absence of KC: Verification of Reasonableness of costs in ES03 (Asturias) - PrivateONE OFFEUR- 1394,870,00- 1394,87Rural Development EAFRD investment - private beneficiaries2017Calculated correction: absence of KC: Verification of Reasonableness of costs in ES03 (Asturias) - PrivateONE OFFEUR- 240,900,00- 240,90Rural Development EAFRD forestry measures2016Calculated correction: absence of KC: Verification of Reasonableness of costs in ES05 (Canarias) - ForestryONE OFFEUR- 111840,200,00- 111840,20Rural Development EAFRD investment - private beneficiaries2016Calculated correction: absence of KC: Verification of Reasonableness of costs in ES05 (Canarias) - PrivateONE OFFEUR- 102836,230,00- 102836,23Rural Development EAFRD investment - public beneficiaries2016Calculated correction: absence of KC: Verification of Reasonableness of costs in ES05 (Canarias) - PublicONE OFFEUR- 68847,230,00- 68847,23Rural Development EAFRD investment - public beneficiaries2017Calculated correction: absence of KC: Verification of Reasonableness of costs in ES05 (Canarias) - PublicONE OFFEUR- 5062,140,00- 5062,14 Rural Development EAFRD forestry measures2017Calculated correction: absence of KC: Verification of Reasonableness of costs in ES06 (Cantabria) - ForestryONE OFFEUR- 11758,610,00- 11758,61Rural Development EAFRD investment - public beneficiaries2016Calculated correction: absence of KC: Verification of Reasonableness of costs in ES06 (Cantabria) - PublicONE OFFEUR- 210,720,00- 210,72Rural Development EAFRD investment - private beneficiaries2016Calculated correction: absence of KC: Verification of Reasonableness of costs in ES07 (Castilla La Mancha) - PrivateONE OFFEUR- 10211,080,00- 10211,08Rural Development EAFRD investment - public beneficiaries2016Calculated correction: absence of KC: Verification of Reasonableness of costs in ES07 (Castilla La Mancha) - PublicONE OFFEUR- 965059,790,00- 965059,79Rural Development EAFRD investment - public beneficiaries2016Calculated correction: absence of KC: Verification of Reasonableness of costs in ES08 (Castilla y León)ONE OFFEUR- 9893,190,00- 9893,19Rural Development EAFRD investment - private beneficiaries2016Calculated correction: absence of KC: Verification of Reasonableness of costs in ES08 (Castilla y León) - PrivateONE OFFEUR- 323577,68- 38,46- 323539,22Rural Development EAFRD investment - public beneficiaries2017Calculated correction: absence of KC: Verification of Reasonableness of costs in ES14 (Navarra)ONE OFFEUR- 80,600,00- 80,60 Rural Development EAFRD investment - private beneficiaries2016Calculated correction: absence of KC: Verification of Reasonableness of costs in ES14 (Navarra) - PrivateONE OFFEUR- 9354,110,00- 9354,11Rural Development EAFRD investment - private beneficiaries2017Calculated correction: absence of KC: Verification of Reasonableness of costs in ES14 (Navarra) - PrivateONE OFFEUR- 34956,170,00- 34956,17Rural Development EAFRD investment - public beneficiaries2017Calculated correction: absence of KC: Verification of Reasonableness of costs in ES16 (Rioja)ONE OFFEUR- 495,230,00- 495,23Rural Development EAFRD forestry measures2017Calculated correction: absence of KC: Verification of Reasonableness of costs in ES16 (Rioja) - ForestryONE OFFEUR- 1866,910,00- 1866,91Rural Development EAFRD forestry measures2016Calculated correction: absence of KC: Verification of Reasonableness of costs in ES17 (Valencia) - ForestryONE OFFEUR- 9038,240,00- 9038,24Rural Development EAFRD Knowledge and innovation2016Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES01 (Andalucia) - Knowldege and InnovationONE OFFEUR- 7356,710,00- 7356,71

Rural Development EAFRD forestry measures2016Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES07 (Castilla-La Mancha) - ForestryONE OFFEUR- 1360319,510,00- 1360319,51Rural Development EAFRD forestry measures2017Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES07 (Castilla-La Mancha) - ForestryONE OFFEUR- 914156,350,00- 914156,35Rural Development EAFRD forestry measures2016Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES10 (Extremadura) - ForestryONE OFFEUR- 125720,270,00- 125720,27Rural Development EAFRD investment - private beneficiaries2016Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES10 (Extremadura) - PrivateONE OFFEUR- 533410,310,00- 533410,31 Rural Development EAFRD investment - private beneficiaries2017Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES10 (Extremadura) - PrivateONE OFFEUR- 21359,460,00- 21359,46Rural Development EAFRD forestry measures2016Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES11 (Galicia) - ForestryONE OFFEUR- 50628,330,00- 50628,33Rural Development EAFRD forestry measures2017Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES11 (Galicia) - ForestryONE OFFEUR- 20607,650,00- 20607,65Rural Development EAFRD investment - private beneficiaries2016Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES11 (Galicia) - PrivateONE OFFEUR- 63782,150,00- 63782,15Rural Development EAFRD investment - private beneficiaries2017Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES11 (Galicia) - PrivateONE OFFEUR- 373034,970,00- 373034,97 Rural Development EAFRD forestry measures2016Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES13 (Murcia) - ForestryONE OFFEUR- 76520,850,00- 76520,85Rural Development EAFRD investment - private beneficiaries2016Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES13 (Murcia) - PrivateONE OFFEUR- 209311,130,00- 209311,13Cross-compliance2018CY 2017FLAT RATE5,00%EUR- 5227,070,00- 5227,07Rural Development EAFRD forestry measures2016Inappropriate evaluation of the reasonableness of costs using a comparison of different offers (Measure 227) - FY2016FLAT RATE5,00%EUR- 8006,64- 975,50- 7031,14Rural Development EAFRD measures subject to IACS2016Incorrect timing of the on-the-spot checks (Measures 10.1.4 and 10.1.6) - claim year 2015 / FY 2016FLAT RATE2,00%EUR- 2486,630,00- 2486,63Rural Development EAFRD measures subject to IACS2017Incorrect timing of the on-the-spot checks (Measures 10.1.4 and 10.1.6) - claim year 2015 / FY2017FLAT RATE2,00%EUR- 2561,400,00- 2561,40Rural Development EAFRD measures subject to IACS2018Incorrect timing of the on-the-spot checks (Measures 10.1.4 and 10.1.6) - claim year 2015 /FY2018FLAT RATE2,00%EUR- 2484,340,00- 2484,34Rural Development EAFRD measures subject to IACS2017No livestock headcount or assessment during the on-the-spot checks (Measure 13) - CY 2016 / FY2017ESTIMATED BY PERCENTAGE1,46%EUR- 97169,240,00- 97169,24

Rural Development EAFRD measures subject to IACS2016No livestock headcount or assessment during the on-the-spot checks (Measures 211, 212 and 13) - CY 2015 / FY2016ESTIMATED BY PERCENTAGE1,46%EUR- 100060,200,00- 100060,20Total ES:EUR- 18599617,85- 1015,94- 18598601,91FRCertification2017Errors linked to expenditure - FY2017ONE OFFEUR- 22802,680,00- 22802,68Rural Development EAFRD measures subject to IACS2017Known financial error - IACS population - FY2017ONE OFFEUR- 1517,580,00- 1517,58Rural Development EAFRD measures subject to IACS2017Most likely error - IACS population - FY2017ESTIMATED BY AMOUNTEUR- 272351,780,00- 272351,78Certification2017Most likely error - non-IACS population - FY2017ESTIMATED BY AMOUNTEUR- 254050,040,00- 254050,04Total FR:EUR- 550722,080,00- 550722,08GRRural Development EAFRD Investment - private beneficiaries2014Appropriate evaluation of the reasonableness of costs using a suitable evaluation systemFLAT RATE5,00%EUR- 11576,75- 11576,750,00Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2012Appropriate evaluation of the reasonableness of costs using a suitable evaluation systemFLAT RATE5,00%EUR- 18169,56- 18169,560,00Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2013Appropriate evaluation of the reasonableness of costs using a suitable evaluation systemFLAT RATE5,00%EUR- 12381,57- 12381,570,00 Rural Development EAFRD investment - private beneficiaries2016Key control "Appropriate evaluation of the reasonableness of costs using a suitable evaluation system, such as reference costs, a comparison of different offers, or an evaluations committeeFLAT RATE5,00%EUR- 1086763,060,00- 1086763,06Rural Development EAFRD investment - private beneficiaries2017Key control "Appropriate evaluation of the reasonableness of costs using a suitable evaluation system, such as reference costs, a comparison of different offers, or an evaluations committeeFLAT RATE5,00%EUR- 554918,100,00- 554918,10Rural Development EAFRD investment - private beneficiaries2016Key control appropriate procedures for the selection and appraisal of projects or applicationsFLAT RATE5,00%EUR- 123337,100,00- 123337,10Rural Development EAFRD investment - private beneficiaries2017Key control appropriate procedures for the selection and appraisal of projects or applicationsFLAT RATE5,00%EUR- 993611,510,00- 993611,51Rural Development EAFRD investment - private beneficiaries2018Key control appropriate procedures for the selection and appraisal of projects or applicationsFLAT RATE10,00%EUR- 672537,330,00- 672537,33Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2011Key control appropriate procedures for the selection and appraisal of projects or applicationsFLAT RATE10,00%EUR- 13840,39- 6920,19- 6920,20Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2012Key control appropriate procedures for the selection and appraisal of projects or applicationsFLAT RATE10,00%EUR- 18158,25- 18158,250,00

Rural Development EAFRD investment - public beneficiaries2016Key control appropriate procedures for the selection and appraisal of projects or applicationsFLAT RATE5,00%EUR- 679818,830,00- 679818,83Rural Development EAFRD investment - private beneficiaries2016Key control appropriate procedures for the selection and appraisal of projects or applicationsFLAT RATE10,00%EUR- 2287432,290,00- 2287432,29Rural Development EAFRD investment - public beneficiaries2017Key control appropriate procedures for the selection and appraisal of projects or applicationsFLAT RATE5,00%EUR- 521536,280,00- 521536,28Rural Development EAFRD investment - private beneficiaries2017Key control appropriate procedures for the selection and appraisal of projects or applicationsFLAT RATE10,00%EUR- 2409223,600,00- 2409223,60Rural Development EAFRD investment - public beneficiaries2018Key control appropriate procedures for the selection and appraisal of projects or applicationsFLAT RATE5,00%EUR- 95746,910,00- 95746,91Rural Development EAFRD investment - private beneficiaries2018Key control appropriate procedures for the selection and appraisal of projects or applications and key control Appropriate evaluation of the reasonableness of costs using a suitable evaluation systemFLAT RATE5,00%EUR- 158557,320,00- 158557,32Total GR:EUR- 9657608,85- 67206,32- 9590402,53HURural Development EAFRD Leader2015absence of appropriate procedures for the selection and appraisal of projects or applications Leader M 411, 412 and 413 and M 19 transitional arrangementsFLAT RATE5,00%EUR- 76289,540,00- 76289,54 Rural Development EAFRD Leader2016absence of appropriate procedures for the selection and appraisal of projects or applications Leader M 411, 412 and 413 and M 19 transitional arrangementsFLAT RATE5,00%EUR- 378156,470,00- 378156,47Rural Development EAFRD Leader2017absence of appropriate procedures for the selection and appraisal of projects or applications Leader M 411, 412 and 413 and M 19 transitional arrangementsFLAT RATE5,00%EUR- 529,030,00- 529,03Rural Development EAFRD Measures with flat-rate support2016Appropriate checks to ensure that the applicant fulfil all eligibility criteria of the aid schemeFLAT RATE5,00%EUR- 19458,440,00- 19458,44Rural Development EAFRD Measures with flat-rate support2017Appropriate checks to ensure that the applicant fulfil all eligibility criteria of the aid schemeFLAT RATE5,00%EUR- 12518,380,00- 12518,38Rural Development EAFRD Measures with flat-rate support2017Appropriate checks to ensure that the applicant fulfil all eligibility criteria of the aid scheme and/or support measure Producer GroupsONE OFFEUR- 1372285,850,00- 1372285,85Total HU:EUR- 1859237,710,00- 1859237,71ITRural Development EAFRD investment - private beneficiaries2017FY 2017-2018 - Measure 4.1 - Flat Rate 3% - Reasonableness of costsFLAT RATE3,00%EUR- 9387,120,00- 9387,12Rural Development EAFRD investment - private beneficiaries2018FY 2017-2018 - Measure 4.1 - Flat Rate 3% - Reasonableness of costsFLAT RATE3,00%EUR- 57352,080,00- 57352,08

Rural Development EAFRD investment - private beneficiaries2019FY 2019 - Measure 4.1 - Flat Rate 3% - Reasonableness of costsFLAT RATE3,00%EUR- 38152,270,00- 38152,27Total IT:EUR- 104891,470,00- 104891,47SECross-compliance2016Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2015FLAT RATE10,00%EUR- 1104587,880,00- 104587,88Cross-compliance2017Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2015FLAT RATE10,00%EUR- 82455,770,00- 82455,77Cross-compliance2018Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2015FLAT RATE10,00%EUR- 46827,610,00- 46827,61Cross-compliance2016Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2016FLAT RATE10,00%EUR- 655745,460,00- 655745,46Cross-compliance2017Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2016FLAT RATE10,00%EUR- 499167,690,00- 499167,69 Cross-compliance2018Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2016FLAT RATE10,00%EUR- 92001,660,00- 92001,66Cross-compliance2018Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2017FLAT RATE10,00%EUR- 1179493,710,00- 1179493,71Total SE:EUR- 3660279,780,00- 3660279,78CurrencyAmountDeductionsFinancial ImpactEUR- 36257674,56- 68222,26- 36189452,30