Commission Implementing Decision (EU) 2020/859 of 16 June 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) 3609)

Commission Implementing Decision (EU) 2020/859 of 16 June 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) 3609) (Only the Bulgarian, Croatian, Czech, Danish, Dutch, English, French, German, Greek, Italian, Lithuanian, Polish, Romanian, Slovak, Slovenian and Spanish texts are authentic) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Regulation (EU) No 1306/2013 of 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, in conjunction with Article 131 of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community, 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(2020)2639588. . (8) This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 31 March 2020, 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 Kingdom of Denmark, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Cyprus, the Republic of Lithuania, the Kingdom of the Netherlands, the Republic of Poland, Romania, the Republic of Slovenia, the Slovak Republic and the United Kingdom of Great Britain and Northern Ireland. Done at Brussels, 16 June 2020. For the Commission Janusz Wojciechowski Member of the Commission

Annex

ANNEX Decision: 63 Budget Item: 05040501 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDERural Development EAFRD Risk management2016Reimbursement linked to FC published in ad hoc decision 62ONE OFFEUR150000,000,00150000,00Total DE:EUR150000,000,00150000,00CurrencyAmountDeductionsFinancial ImpactEUR150000,000,00150000,00 Budget Item: 05046001 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactCZRural Development EAFRD measures subject to IACS2017Reimbursement following judgment in case T-509/18FLAT RATE5,00%EUR144617,100,00144617,10Rural Development EAFRD measures subject to IACS2018Reimbursement following judgment in case T-509/18FLAT RATE5,00%EUR6499,550,006499,55 Rural Development EAFRD measures subject to IACS2017Reimbursement following judgment in case T-8/20FLAT RATE5,00%EUR14191,540,0014191,54Rural Development EAFRD measures subject to IACS2018Reimbursement following judgment in case T-8/20FLAT RATE5,00%EUR15511,620,0015511,62Rural Development EAFRD measures subject to IACS2019Reimbursement following judgment in case T-8/20FLAT RATE5,00%EUR5405,860,005405,86Total CZ:EUR186225,670,00186225,67DERural Development EAFRD Risk management2017Reimbursement linked to FC published in ad hoc decision 62ONE OFFEUR53750,000,0053750,00Total DE:EUR53750,000,0053750,00CurrencyAmountDeductionsFinancial ImpactEUR239975,670,00239975,67 Budget Item: 05070107 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBEIrregularities2012Reimbursement following judgment in case T-287/16RENVONE OFFEUR9601619,000,009601619,00Total BE:EUR9601619,000,009601619,00BGClearance of Accounts - Financial Clearance2018Errors in EAGF and reimbursement due to double recoveryONE OFFEUR238474,090,00238474,09Total BG:EUR238474,090,00238474,09GRDecoupled Direct Aids2010Reimbursement following judgment in case C-252/18PFLAT RATE25,00%EUR85534291,5410905970,6374628320,91Decoupled Direct Aids2011Reimbursement following judgment in case C-252/18PFLAT RATE25,00%EUR96766888,080,0096766888,08Decoupled Direct Aids2012Reimbursement following judgment in case C-252/18PFLAT RATE25,00%EUR97222743,230,0097222743,23Total GR:EUR279523922,8510905970,63268617952,22CurrencyAmountDeductionsFinancial ImpactEUR289364015,9410905970,63278458045,31

Budget Item: 6701 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBGCertification2017Non-respect of the payment deadlines for the School Fruit Scheme- EAGF NIACSONE OFFEUR-101055,760,00-101055,76Total BG:EUR-101055,760,00-101055,76CYDecoupled Direct Aids2019Greening payment CY 2018ONE OFFEUR-1589,930,00-1589,93Decoupled Direct Aids2017 Greening payment/ Performance of on-the-spot checks of sufficient quality, Correct calculation of the aid including administrative reductions and penalties CY 2016/ Performance of on-the-spot checks of sufficient quantity CY 2015 -2016 ONE OFFEUR-78945,580,00-78945,58Decoupled Direct Aids2018Greening payment/ Performance of on-the-spot checks of sufficient quality, Correct calculation of the aid including administrative reductions and penalties CY 2017/ Performance of on-the-spot checks to the sufficient numberONE OFFEUR-39360,360,00-39360,36Decoupled Direct Aids2019SAPS 2018ONE OFFEUR-1529,160,00-1529,16 Decoupled Direct Aids2017SAPS/ Performance of on-the-spot checks of sufficient quality, Correct calculation of the aid including administrative reductions and penalties CY 2016 - recoveries covering CY 2012 -2016ONE OFFEUR-163717,350,00-163717,35Decoupled Direct Aids2018SAPS/ Correct calculation of the aid including administrative reductions and penalties CY 2017ONE OFFEUR-8895,310,00-8895,31Voluntary Coupled Support Area Based2017VCS/ Performance of on-the-spot checks of sufficient quality-Targeting risky farmers in the risk analysis CY 2016ONE OFFEUR-53690,800,00-53690,80Decoupled Direct Aids2019YFS CY2018ONE OFFEUR-67,360,00-67,36Decoupled Direct Aids2017YFS/ Performance of on-the-spot checks of sufficient quality, Correct calculation of the aid including administrative reductions and penalties CY 2015- 2016ONE OFFEUR-5957,200,00-5957,20 Decoupled Direct Aids2018YFS/ Performance of on-the-spot checks of sufficient quality, Correct calculation of the aid including administrative reductions and penalties CY 2017ONE OFFEUR-3254,370,00-3254,37Total CY:EUR-357007,420,00-357007,42DEClearance of Accounts - Financial Clearance2018Differences in debts' reconciliation EAGFONE OFFEUR-4146,650,00-4146,65Clearance of Accounts - Financial Clearance2018individual errors EAGFONE OFFEUR-11417,870,00-11417,87Clearance of Accounts - Financial Clearance2018Individual errors EAGFONE OFFEUR-37171,510,00-37171,51Decoupled Direct Aids2016non-correct determination of permanent grassland - arable land with green cover - DE03 - claim year 2015ONE OFFEUR-237834,000,00-237834,00Decoupled Direct Aids2017non-correct determination of permanent grassland - arable land with green cover - DE03 - claim year 2016ONE OFFEUR-199169,670,00-199169,67Decoupled Direct Aids2018non-correct determination of permanent grassland - arable land with green cover - DE03 - claim year 2017ONE OFFEUR-230772,680,00-230772,68Decoupled Direct Aids2016non-correct determination of permanent grassland - arable land with green cover - DE04 - claim year 2015ONE OFFEUR-1922065,480,00-1922065,48

Decoupled Direct Aids2017non-correct determination of permanent grassland - arable land with green cover - DE04 - claim year 2016ONE OFFEUR-1875440,400,00-1875440,40Decoupled Direct Aids2018non-correct determination of permanent grassland - arable land with green cover - DE04 - claim year 2017ONE OFFEUR-2062847,130,00-2062847,13Decoupled Direct Aids2016non-correct determination of permanent grassland - arable land with green cover - DE07 - claim year 2015ONE OFFEUR-623115,280,00-623115,28Decoupled Direct Aids2017non-correct determination of permanent grassland - arable land with green cover - DE07 - claim year 2016ONE OFFEUR-307953,880,00-307953,88Decoupled Direct Aids2018non-correct determination of permanent grassland - arable land with green cover - DE07 - claim year 2017ONE OFFEUR-265285,500,00-265285,50Decoupled Direct Aids2016non-correct determination of permanent grassland - arable land with green cover - DE11 - claim year 2015ONE OFFEUR-265671,210,00-265671,21Decoupled Direct Aids2017non-correct determination of permanent grassland - arable land with green cover - DE11 - claim year 2016ONE OFFEUR-191654,520,00-191654,52 Decoupled Direct Aids2018non-correct determination of permanent grassland - arable land with green cover - DE11 - claim year 2017ONE OFFEUR-145382,850,00-145382,85Decoupled Direct Aids2016non-correct determination of permanent grassland - arable land with green cover - DE12 - claim year 2015ONE OFFEUR-169907,040,00-169907,04Decoupled Direct Aids2017non-correct determination of permanent grassland - arable land with green cover - DE12 - claim year 2016ONE OFFEUR-145885,590,00-145885,59Decoupled Direct Aids2018non-correct determination of permanent grassland - arable land with green cover - DE12 - claim year 2017ONE OFFEUR-210445,120,00-210445,12Decoupled Direct Aids2016non-correct determination of permanent grassland - arable land with green cover - DE15 - claim year 2015ONE OFFEUR-698756,670,00-698756,67Decoupled Direct Aids2017non-correct determination of permanent grassland - arable land with green cover - DE15 - claim year 2016ONE OFFEUR-594052,900,00-594052,90Decoupled Direct Aids2018non-correct determination of permanent grassland - arable land with green cover - DE15 - claim year 2017ONE OFFEUR-772251,640,00-772251,64 Decoupled Direct Aids2016non-correct determination of permanent grassland - arable land with green cover - DE17 - claim year 2015ONE OFFEUR-78901,220,00-78901,22Decoupled Direct Aids2017non-correct determination of permanent grassland - arable land with green cover - DE17 - claim year 2016ONE OFFEUR-80472,430,00-80472,43Decoupled Direct Aids2018non-correct determination of permanent grassland - arable land with green cover - DE17 - claim year 2017ONE OFFEUR-123593,450,00-123593,45Decoupled Direct Aids2016non-correct determination of permanent grassland - arable land with green cover - DE18 - claim year 2015ONE OFFEUR-38315,220,00-38315,22Decoupled Direct Aids2017non-correct determination of permanent grassland - arable land with green cover - DE18 - claim year 2016ONE OFFEUR-32740,700,00-32740,70Decoupled Direct Aids2018non-correct determination of permanent grassland - arable land with green cover - DE18 - claim year 2017ONE OFFEUR-91094,370,00-91094,37Decoupled Direct Aids2016non-correct determination of permanent grassland - arable land with green cover - DE19 - claim year 2015ONE OFFEUR-476321,830,00-476321,83

Decoupled Direct Aids2017non-correct determination of permanent grassland - arable land with green cover - DE19 - claim year 2016ONE OFFEUR-419481,870,00-419481,87Decoupled Direct Aids2018non-correct determination of permanent grassland - arable land with green cover - DE19 - claim year 2017ONE OFFEUR-625786,660,00-625786,66Decoupled Direct Aids2016non-correct determination of permanent grassland - arable land with green cover - DE20 - claim year 2015ONE OFFEUR-51576,260,00-51576,26Decoupled Direct Aids2017non-correct determination of permanent grassland - arable land with green cover - DE20 - claim year 2016ONE OFFEUR-68342,320,00-68342,32Decoupled Direct Aids2018non-correct determination of permanent grassland - arable land with green cover - DE20 - claim year 2017ONE OFFEUR-21311,130,00-21311,13Decoupled Direct Aids2016non-correct determination of permanent grassland - arable land with green cover - DE21 - claim year 2015ONE OFFEUR-175037,410,00-175037,41Decoupled Direct Aids2017non-correct determination of permanent grassland - arable land with green cover - DE21 - claim year 2016ONE OFFEUR-81608,020,00-81608,02 Decoupled Direct Aids2018non-correct determination of permanent grassland - arable land with green cover - DE21 - claim year 2017ONE OFFEUR-70608,020,00-70608,02Decoupled Direct Aids2016non-correct determination of permanent grassland - arable land with green cover - DE23 - claim year 2015ONE OFFEUR-298783,540,00-298783,54Decoupled Direct Aids2017non-correct determination of permanent grassland - arable land with green cover - DE23 - claim year 2016ONE OFFEUR-263146,730,00-263146,73Decoupled Direct Aids2018non-correct determination of permanent grassland - arable land with green cover - DE23 - claim year 2017ONE OFFEUR-340159,420,00-340159,42Decoupled Direct Aids2016non-correct determination of permanent grassland - arable land with green cover - DE26 - claim year 2015ONE OFFEUR-986326,130,00-986326,13Decoupled Direct Aids2017non-correct determination of permanent grassland - arable land with green cover - DE26 - claim year 2016ONE OFFEUR-1007155,070,00-1007155,07Decoupled Direct Aids2018non-correct determination of permanent grassland - arable land with green cover - DE26 - claim year 2017ONE OFFEUR-1390814,840,00-1390814,84 Decoupled Direct Aids2016non-correct determination of permanent grassland - year of sowing - DE03 - claim year 2015ONE OFFEUR-2010,170,00-2010,17Decoupled Direct Aids2017non-correct determination of permanent grassland - year of sowing - DE03 - claim year 2016ONE OFFEUR-36900,100,00-36900,10Decoupled Direct Aids2018non-correct determination of permanent grassland - year of sowing - DE03 - claim year 2017ONE OFFEUR-70969,460,00-70969,46Total DE:EUR-17802683,960,00-17802683,96DKClearance of Accounts - Financial Clearance2018Errors in EAGFONE OFFEUR-15710,150,00-15710,15Total DK:EUR-15710,150,00-15710,15ESWine - Investment2016absence of control over the reasonability of costs for investments 2016FLAT RATE5,00%EUR-60287,430,00-60287,43Wine - Investment2017absence of control over the reasonability of costs for investments 2017FLAT RATE5,00%EUR-46018,71-14713,79-31304,92Wine - Investment2018absence of control over the reasonability of costs for investments 2018FLAT RATE5,00%EUR-14789,480,00-14789,48Wine - Investment2016actions paid but not approvedONE OFFEUR-94864,950,00-94864,95

Wine - Investment2017actions paid but not approvedONE OFFEUR-51221,90-818,87-50403,03Clearance of Accounts - Financial Clearance2017Errors in EAGF and EAFRDONE OFFEUR-417,160,00-417,16Clearance of Accounts - Financial Clearance2018Errors in EAGF and EAFRDONE OFFEUR-785899,420,00-785899,42Certification2017material errors found by the CB, EAGF IACsESTIMATED BY AMOUNTEUR-50588,85-202,07-50386,78Certification2017Material errors found by the CB, EAGF non-IACsESTIMATED BY AMOUNTEUR-1186869,74-40,46-1186829,28Total ES:EUR-2290957,64-15775,19-2275182,45FRClearance of Accounts - Financial Clearance2017 Erreurs 'Structurations de l’élevage' Erreurs 'Aides aux réseaux de référence' Créances Aide à la production de bananes ONE OFFEUR-99395,580,00-99395,58Certification2017Known error in Payment Delays (except for School Milk & fruit and generic promotion)ONE OFFEUR-12816419,70-47234,63-12769185,07Certification2016Known error in Payment Delays for Fruit SchoolONE OFFEUR-825143,89-15376,27-809767,62 Clearance of Accounts - Financial Clearance2018Known errors in EAGFONE OFFEUR-91787,23-675,88-91111,35Certification2017Known errors in EAGF Non-IACSONE OFFEUR-695695,49-5159,98-690535,51Certification2017Known errors in Payment Delays (only for school Milk and generic promotion)ONE OFFEUR-1736528,820,00-1736528,82Certification2017Known errors in receivablesONE OFFEUR-83825,140,00-83825,14Certification2017MLE in EAGF Non-IACSONE OFFEUR-7947694,73-31464,66-7916230,07Total FR:EUR-24296490,58-99911,42-24196579,16GBClearance of Accounts - Financial Clearance2018CEB/2019/050/GB - Errors detected by the CB in EAGF and EAFRDONE OFFEUR-160580,94-7,11-160573,83Certification2016CEB/2019/050/GB - Non-respect of payment deadlines CY2015ONE OFFEUR-7340707,35-7340707,350,00Certification2017Financial errors in substantive testing for EAGFONE OFFEUR-8366,250,00-8366,25Clearance of Accounts - Financial Clearance2017Reductions due to non-respect of payment deadlinesONE OFFEUR-27947326,00-27947326,000,00 Certification2017Reductions due to non-respect of payment deadlines(2)ONE OFFEUR-1474766,26-1474766,260,00Total GB:EUR-36931746,80-36762806,72-168940,08HRClearance of Accounts - Financial Clearance2018Financial errors EAGF IACSONE OFFEUR-286,820,00-286,82Clearance of Accounts - Financial Clearance2018Financial errors identified by the Certification Body EAGF NIACSONE OFFEUR-1342,650,00-1342,65Total HR:EUR-1629,470,00-1629,47IEClearance of Accounts - Financial Clearance2018Debts EAGFONE OFFEUR-370634,100,00-370634,10Clearance of Accounts - Financial Clearance2018P-STO reimbursementONE OFFEUR38,200,0038,20Total IE:EUR-370595,900,00-370595,90NLClearance of Accounts - Financial Clearance2018Known and random errors in EAGF and EAFRDONE OFFEUR-24654,230,00-24654,23Total NL:EUR-24654,230,00-24654,23PLDecoupled Direct Aids2018Greening payment/Land classification, Difference in land cover , Distinction of winter and summer cereals CY 2017ONE OFFEUR-336496,140,00-336496,14 Decoupled Direct Aids2019Greening payment/Land classification, Difference in land cover , Distinction of winter and summer cereals CY 2018ONE OFFEUR-282691,640,00-282691,64Total PL:EUR-619187,780,00-619187,78ROVoluntary Coupled Support2018CY 2016 VCS all Area measures incorrect calculation of payment/ sanctionsONE OFFEUR-2259429,310,00-2259429,31Voluntary Coupled Support2018CY 2017 VCS all Area measures incorrect calculation of payment/ sanctionsONE OFFEUR-469759,190,00-469759,19Reimbursement of direct aids in relation to financial discipline2018Financial discipline CY 2015-2016FLAT RATE2,00%EUR-325847,930,00-325847,93Decoupled Direct Aids2017Increase OTSC Greening -32016ONE OFFEUR-35284,550,00-35284,55Decoupled Direct Aids2017Increase OTSC SAPS 2016ONE OFFEUR-1395906,410,00-1395906,41Decoupled Direct Aids2016Increase OTSC SFS 2015ONE OFFEUR-87863,600,00-87863,60

Decoupled Direct Aids2017Increase OTSC SFS 2016ONE OFFEUR-1470037,990,00-1470037,99Voluntary Coupled Support2016Increase OTSC VCS 2015ONE OFFEUR-24183,580,00-24183,58Decoupled Direct Aids2016Increase OTSC YFS 2015ONE OFFEUR-13817,990,00-13817,99Voluntary Coupled Support2016Known error CB - VCS M12 CY2015ONE OFFEUR-263877,300,00-263877,30Voluntary Coupled Support2017Known error CB - VCS M12 CY2016ONE OFFEUR-222049,280,00-222049,28Voluntary Coupled Support2018Known error CB - VCS M12 CY2017ONE OFFEUR-77146,100,00-77146,10Voluntary Coupled Support2017Known errors IACS excl. VCS M12ONE OFFEUR-16250,940,00-16250,94School fruit scheme (control statistics)2017Known errors NON-IACSONE OFFEUR-8,860,00-8,86 Voluntary Coupled Support2016Late update LPIS 2015 - VCS areaONE OFFEUR-61035,030,00-61035,03Voluntary Coupled Support Area Based2017Late update LPIS 2016 - VCS areaONE OFFEUR-21577,040,00-21577,04Decoupled Direct Aids2016LLF versus Grassland not properly identified 2015FLAT RATE2,00%EUR-5523352,040,00-5523352,04Decoupled Direct Aids2017LLF versus Grassland not properly identified 2016FLAT RATE2,00%EUR-6134457,640,00-6134457,64Decoupled Direct Aids2016LPIS update late 2015 incl. non recovery for previous yearsONE OFFEUR-16623278,260,00-16623278,26Decoupled Direct Aids2017LPIS update late 2016 incl. non recovery for previous yearsONE OFFEUR-17040111,370,00-17040111,37Decoupled Direct Aids2016 Quality of OTSC 2015 control of greening ONE OFFEUR-72476,290,00-72476,29Decoupled Direct Aids2016 Quality of OTSC 2015 eligibility of parcels & no geospatial cut-off ONE OFFEUR-6536442,750,00-6536442,75 Voluntary Coupled Support2016 Quality of OTSC 2015 eligibility of parcels & no geospatial cut-off - VCS area ONE OFFEUR-101260,350,00-101260,35Decoupled Direct Aids2017 Quality of OTSC 2016 control of greening ONE OFFEUR-40058,240,00-40058,24Decoupled Direct Aids2017 Quality of OTSC 2016 eligibility of parcels & no geospatial cut-off ONE OFFEUR-11725707,010,00-11725707,01Voluntary Coupled Support Area Based2017 Quality of OTSC 2016 eligibility of parcels & no geospatial cut-off - VCS area ONE OFFEUR-773248,390,00-773248,39Total RO:EUR-71314467,440,00-71314467,44SICross-compliance2017Cross-compliance: limited scope of SMR 2 CY 2016ONE OFFEUR-1109,540,00-1109,54Cross-compliance2018Cross-compliance: limited scope of SMR 2 CY 2017ONE OFFEUR-419,960,00-419,96 Cross-compliance2019Cross-compliance: limited scope of SMR 2 CY 2018ONE OFFEUR-193,780,00-193,78Total SI:EUR-1723,280,00-1723,28SKCertification2017error in EAGFONE OFFEUR-15850,610,00-15850,61Total SK:EUR-15850,610,00-15850,61CurrencyAmountDeductionsFinancial ImpactEUR-154143761,02-36878493,33-117265267,69 Budget Item: 6711 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBGCertification2017EAFRD IACS financial correction for MLE FY2017ESTIMATED BY AMOUNTEUR-826962,26-141780,04-685182,22Clearance of Accounts - Financial Clearance2016Errors in EAGF and EAFRDONE OFFEUR-4750,20-75,67-4674,53Clearance of Accounts - Financial Clearance2018Errors in EAGF and EAFRDONE OFFEUR-3326,42-10,04-3316,38

Certification2017Financial correction for MLE EAFRD NIACS FY2017ESTIMATED BY AMOUNTEUR-1288760,470,00-1288760,47Rural Development EAFRD investment - private beneficiaries2016M121 - reasonableness of costs (10% evaluation committee)FLAT RATE10,00%EUR-49000,390,00-49000,39Rural Development EAFRD investment - private beneficiaries2016M121 - reasonableness of costs (5% direct purchase)FLAT RATE10,00%EUR-87,740,00-87,74Rural Development EAFRD investment - private beneficiaries2016M123 - reasonableness of costs (15% evaluation committee)FLAT RATE15,00%EUR-77487,590,00-77487,59Rural Development EAFRD investment - private beneficiaries2016M123 - reasonableness of costs (5% direct purchase)FLAT RATE5,00%EUR-405,200,00-405,20Rural Development EAFRD Measures with flat-rate support2016M311 - reasonableness of costs (5% direct purchase)FLAT RATE5,00%EUR-130,500,00-130,50Rural Development EAFRD Measures with flat-rate support2016M312 - reasonableness of costs (10% evaluation committee)FLAT RATE10,00%EUR-13347,560,00-13347,56Rural Development EAFRD Measures with flat-rate support2016M312 - reasonableness of costs (5% direct purchase)FLAT RATE5,00%EUR-1679,090,00-1679,09Total BG:EUR-2265937,42-141865,75-2124071,67 CYRural Development EAFRD measures subject to IACS2017EAFRD/ Correct proceedings to ensure instigation of recovery of undue payments incl. administrative penalties following LPIS updates CY 2012-2017ONE OFFEUR-862,710,00-862,71Total CY:EUR-862,710,00-862,71DEClearance of Accounts - Financial Clearance2018Differences in debts' reconciliation EAFRDONE OFFEUR-5609,480,00-5609,48Rural Development EAFRD investment - public beneficiaries2018financial clearance 2018 - Errors in samplesONE OFFEUR-2068,950,00-2068,95Rural Development EAFRD Risk management2018financial clearance 2018 - Errors in samplesONE OFFEUR-36675,190,00-36675,19Clearance of Accounts - Financial Clearance2018individual errors EAFRDONE OFFEUR-41861,900,00-41861,90Clearance of Accounts - Financial Clearance2018Individual errors EAFRDONE OFFEUR-43440,350,00-43440,35Total DE:EUR-129655,870,00-129655,87DKClearance of Accounts - Financial Clearance2018MLE for EAFRD above materialityESTIMATED BY AMOUNTEUR-104531,21-1466,19-103065,02Total DK:EUR-104531,21-1466,19-103065,02 ESRural Development EAFRD investment - private beneficiaries20165% correction on M4.2 - deficiency in the Key Control Appropriate evaluation of the reasonableness of costs.FLAT RATE5,00%EUR-114165,67-664,42-113501,25Rural Development EAFRD investment - private beneficiaries20175% correction on M4.2 - deficiency in the Key Control Appropriate evaluation of the reasonableness of costs.FLAT RATE5,00%EUR-131669,04-448,30-131220,74Rural Development EAFRD investment - private beneficiaries20185% correction on M4.2 - deficiency in the Key Control Appropriate evaluation of the reasonableness of costs.FLAT RATE5,00%EUR-311351,530,00-311351,53Clearance of Accounts - Financial Clearance2018Errors in EAGF and EAFRDONE OFFEUR-455,900,00-455,90Rural Development EAFRD Leader2016Irregular amounts - individual beneficiary audited in DAS PF/7915/2016)ONE OFFEUR-210283,490,00-210283,49Rural Development EAFRD forestry measures2017Lack of Key Control Verification that public procurement procedures are in compliance with national and Union Regulation in ES07 (Castilla La Mancha)FLAT RATE10,00%EUR-311018,95-5552,12-305466,83

Rural Development EAFRD forestry measures2018Lack of Key Control Verification that public procurement procedures are in compliance with national and Union Regulation in ES07 (Castilla La Mancha)FLAT RATE10,00%EUR-153806,87-11,66-153795,21Total ES:EUR-1232751,45-6676,50-1226074,95FRRural Development EAFRD investment - private beneficiaries2015Ineligible expenditure - Measure 121ONE OFFEUR-146174,07-14617,41-131556,66Rural Development EAFRD investment - private beneficiaries2015Ineligible expenditure - Measure 123ONE OFFEUR-23282,54-2328,25-20954,29Rural Development EAFRD investment - public beneficiaries2016Ineligible expenditure - Measure 321ONE OFFEUR-110534,88-3583,62-106951,26Rural Development EAFRD Leader2015Ineligible expenditure - Measure 413ONE OFFEUR-2942,490,00-2942,49Rural Development EAFRD Measures with flat-rate support2016Ineligible expenditure - Measure 6.1ONE OFFEUR-163632,000,00-163632,00Rural Development EAFRD Measures with flat-rate support2017Ineligible expenditure - Measure 6.1ONE OFFEUR-607432,000,00-607432,00Rural Development EAFRD Measures with flat-rate support2018Ineligible expenditure - Measure 6.1ONE OFFEUR-98152,000,00-98152,00 Rural Development EAFRD measures subject to IACS2018Measure 10: late on-the-spot checks carried out for claim years 2015, 2016 and 2017FLAT RATE5,00%EUR-299473,780,00-299473,78Rural Development EAFRD measures subject to IACS2019Measure 10: late on-the-spot checks carried out for claim years 2015, 2016 and 2017FLAT RATE5,00%EUR-515633,290,00-515633,29Rural Development EAFRD measures subject to IACS2018Measure 11: late on-the-spot checks carried out for claim years 2015, 2016 and 2017FLAT RATE2,00%EUR-96090,110,00-96090,11Rural Development EAFRD measures subject to IACS2019Measure 11: late on-the-spot checks carried out for claim years 2015, 2016 and 2017FLAT RATE2,00%EUR-198587,810,00-198587,81Rural Development EAFRD measures subject to IACS2017Measure 13: late on-the-spot checks carried out for claim years 2015 and 2016FLAT RATE5,00%EUR-3154170,920,00-3154170,92Rural Development EAFRD measures subject to IACS2018Measure 13: late on-the-spot checks carried out for claim years 2015 and 2016FLAT RATE5,00%EUR-89844,070,00-89844,07Total FR:EUR-5505949,96-20529,28-5485420,68GBRural Development EAFRD investment - private beneficiaries2016absence of ancillary control Adequate audit trail.FLAT RATE2,00%EUR-1001,860,00-1001,86Rural Development EAFRD investment - private beneficiaries2017absence of ancillary control Adequate audit trail.FLAT RATE2,00%EUR-88362,780,00-88362,78 Rural Development EAFRD investment - private beneficiaries2018absence of ancillary control Adequate audit trail.FLAT RATE2,00%EUR-96261,440,00-96261,44Clearance of Accounts - Financial Clearance2018CEB/2019/050/GB - Errors detected by the CB in EAGF and EAFRDONE OFFEUR-101,250,00-101,25Certification2017Financial errors in substantive testing for EAFRDONE OFFEUR-246,270,00-246,27Rural Development EAFRD investment - private beneficiaries2017weaknesses in key control In-situ visits carried out for all investment operations to verify the realisation of the investment – M4.2FLAT RATE5,00%EUR-11918,500,00-11918,50Rural Development EAFRD investment - private beneficiaries2018weaknesses in key control In-situ visits carried out for all investment operations to verify the realisation of the investment – M4.2FLAT RATE5,00%EUR-15638,800,00-15638,80Total GB:EUR-213530,900,00-213530,90HRClearance of Accounts - Financial Clearance2018Financial errors identified by the Certification Body EAFRD IACSONE OFFEUR-1135,660,00-1135,66Clearance of Accounts - Financial Clearance2018Multiannual sanctions EAFRD 14-20ONE OFFEUR-401708,130,00-401708,13Total HR:EUR-402843,790,00-402843,79

IEClearance of Accounts - Financial Clearance2018Debts EAFRD 2007-2013ONE OFFEUR-277576,990,00-277576,99Clearance of Accounts - Financial Clearance2018Debts EAFRD 2014-2020ONE OFFEUR-8996,700,00-8996,70Total IE:EUR-286573,690,00-286573,69ITRural Development EAFRD measures subject to IACS2017M10: quality of the on-the-spot checks - CY 2016ONE OFFEUR-19222,47-208,22-19014,25Rural Development EAFRD investment - private beneficiaries2016M125 and M04.3: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017FLAT RATE5,00%EUR-25169,290,00-25169,29Rural Development EAFRD investment - private beneficiaries2017M125 and M04.3: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017FLAT RATE5,00%EUR-5526,300,00-5526,30Rural Development EAFRD investment - private beneficiaries2015M125 and M04.3: incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016ONE OFFEUR-153741,220,00-153741,22Rural Development EAFRD investment - private beneficiaries2016M125 and M04.3: incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016ONE OFFEUR-3414818,820,00-3414818,82 Rural Development EAFRD forestry measures2016M221 and M08.1: appropriate checks on double financing - CY2016 and 2017ONE OFFEUR-1574,900,00-1574,90Rural Development EAFRD forestry measures2017M221 and M08.1: appropriate checks on double financing - CY2016 and 2017ONE OFFEUR-1681,470,00-1681,47Rural Development EAFRD forestry measures2015M221, M226, M227 and M08: incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016ONE OFFEUR-3544,000,00-3544,00Rural Development EAFRD forestry measures2016M221, M226, M227 and M08: incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016ONE OFFEUR-357155,540,00-357155,54Rural Development EAFRD forestry measures2016M226, M227 and M08: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017FLAT RATE5,00%EUR-19513,740,00-19513,74Rural Development EAFRD forestry measures2017M226, M227 and M08: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017FLAT RATE5,00%EUR57,230,0057,23 Rural Development EAFRD investment - public beneficiaries2015M321 and M07: Ineligible expenditure FY2016 and incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016ONE OFFEUR-701,640,00-701,64Rural Development EAFRD investment - public beneficiaries2016M321 and M07: Ineligible expenditure FY2016 and incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016ONE OFFEUR-564100,950,00-564100,95Rural Development EAFRD investment - public beneficiaries2015M321, M511, M07 and M20: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017FLAT RATE5,00%EUR-90,680,00-90,68Rural Development EAFRD investment - public beneficiaries2016M321, M511, M07 and M20: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017FLAT RATE5,00%EUR-85711,130,00-85711,13Rural Development EAFRD investment - public beneficiaries2017M321, M511, M07 and M20: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017FLAT RATE5,00%EUR-15014,50-3252,70-11761,80

Rural Development EAFRD investment - public beneficiaries2016M323: incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY 2016ONE OFFEUR-252947,070,00-252947,07Total IT:EUR-4920456,49-3460,92-4916995,57LTRural Development EAFRD Axis 1 - Measures with flat rate support2014Weakness of key controlsFLAT RATE5,00%EUR-652972,010,00-652972,01Rural Development EAFRD Measures with flat-rate support2015Weakness of key controlsFLAT RATE5,00%EUR-286123,010,00-286123,01Rural Development EAFRD Measures with flat-rate support2016Weakness of key controlsFLAT RATE5,00%EUR-555235,880,00-555235,88Rural Development EAFRD Measures with flat-rate support2017Weakness of key controlsFLAT RATE5,00%EUR-378398,960,00-378398,96Rural Development EAFRD Measures with flat-rate support2018Weakness of key controlsFLAT RATE5,00%EUR-313718,110,00-313718,11Total LT:EUR-2186447,970,00-2186447,97NLClearance of Accounts - Financial Clearance2018Known and random errors in EAGF and EAFRDONE OFFEUR-221311,130,00-221311,13Total NL:EUR-221311,130,00-221311,13 PLRural Development EAFRD forestry measures2016Double funding between afforestation and greening - FY2016ONE OFFEUR-233152,210,00-233152,21Rural Development EAFRD forestry measures2017Double funding between afforestation and greening - FY2017ONE OFFEUR-194053,400,00-194053,40Rural Development EAFRD forestry measures2018Double funding between afforestation and greening - FY2018ONE OFFEUR-181226,840,00-181226,84Rural Development EAFRD forestry measures2019Double funding between afforestation and greening - FY2019ONE OFFEUR-175948,010,00-175948,01Total PL:EUR-784380,460,00-784380,46SICross-compliance2017Cross-compliance: limited scope of SMR 2 CY 2016ONE OFFEUR-471,950,00-471,95Cross-compliance2018Cross-compliance: limited scope of SMR 2 CY 2017ONE OFFEUR-393,820,00-393,82Cross-compliance2019Cross-compliance: limited scope of SMR 2 CY 2018ONE OFFEUR-101,560,00-101,56Rural Development EAFRD measures subject to IACS2017Rural development IACS measures: Partial on-the-spot checks limited to one operation of animal welfare measure (M14) - CY2016FLAT RATE5,00%EUR-457,610,00-457,61 Rural Development EAFRD measures subject to IACS2018Rural development IACS measures: Partial on-the-spot checks limited to one operation of animal welfare measure (M14) - CY2017FLAT RATE5,00%EUR-54,580,00-54,58Rural Development EAFRD forestry measures2017Rural development NIACS measures: Ineligible VAT costs for forestry measure M8 - FY2017 and FY2018ONE OFFEUR-19284,160,00-19284,16Rural Development EAFRD forestry measures2018Rural development NIACS measures: Ineligible VAT costs for forestry measure M8 - FY2017 and FY2018ONE OFFEUR-8923,690,00-8923,69Rural Development EAFRD forestry measures2019Rural development NIACS measures: Ineligible VAT costs for forestry measure M8 - FY2019ONE OFFEUR-875,870,00-875,87Rural Development EAFRD investment - private beneficiaries2017Rural development NIACS measures: Lack of in-situ visits for investment measure M4 - FY2017 and FY2018FLAT RATE3,00%EUR-34726,750,00-34726,75

Rural Development EAFRD investment - private beneficiaries2018Rural development NIACS measures: Lack of in-situ visits for investment measure M4 - FY2017 and FY2018FLAT RATE3,00%EUR-187868,370,00-187868,37Rural Development EAFRD investment - private beneficiaries2019Rural development NIACS measures: Lack of in-situ visits for investment measure M4 - FY2019FLAT RATE3,00%EUR-45012,900,00-45012,90Rural Development EAFRD Leader2019Rural development NIACS measures: Lack of in-situ visits for Leader measure M19 - FY2019FLAT RATE3,00%EUR-531,370,00-531,37Total SI:EUR-298702,630,00-298702,63SKCertification2017MLE in EAFRD IACSESTIMATED BY AMOUNTEUR-261153,88-57650,01-203503,87Certification2017MLE in EAFRD NIACSESTIMATED BY AMOUNTEUR-733450,69-2727,51-730723,18Total SK:EUR-994604,57-60377,52-934227,05CurrencyAmountDeductionsFinancial ImpactEUR-19548540,25-234376,16-19314164,09