Commission Implementing Decision (EU) 2020/1734 of 18 November 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 number C(2020) 7860)

Commission Implementing Decision (EU) 2020/1734 of 18 November 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 number C(2020) 7860) (Only the Bulgarian, Czech, Dutch, English, Estonian, French, German, Greek, Hungarian, Italian, Lithuanian, Polish, 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 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 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)5780976. . (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 September 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 Republic of Bulgaria, the Czech Republic, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Cyprus, the Republic of Lithuania, Hungary, the Kingdom of the Netherlands, the Republic of Poland, the Portuguese Republic, Romania, the Slovak Republic, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland. Done at Brussels, 18 November 2020. For the Commission Janusz Wojciechowski Member of the Commission

Annex

ANNEX Decision: 64 (budget lines will be aligned with the Annual Budget 2021, where appropriate) Budget Item: 05046001 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactRORural Development EAFRD measures subject to IACS2017FY 2017: Lifting of suspensions made by Commission Decision C(2017)6061 for Q4 2016, by Commission Decision C(2018)716 for Q1+Q2 2017 and by Commission Decision C(2018)3699 for Q3 2017ONE OFFEUR0,00-7674875,257674875,25Rural Development EAFRD measures subject to IACS2018FY2018: Lifting of suspensions made by Commission Decision C(2018)3699 for Q4 2017, by Commission Decision C (2018)7152 for Q1+Q2 2018 and by Commission Decision C(2019)4846 for Q3 2018ONE OFFEUR0,00-10958924,6810958924,68Rural Development EAFRD measures subject to IACS2019FY2019: Lifting of suspensions made by Commission Decision C(2019)4846 for Q4 2018ONE OFFEUR0,00- 83 675,1583675,15Total RO:EUR0,00-18717475,0818717475,08CurrencyAmountDeductionsFinancial ImpactEUR0,00-18717475,0818717475,08 Budget Item: 05070107 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGRDecoupled Direct Aids2013Reimbursement following judgment in case C-797/18PFLAT RATE25,00%EUR99103011,640,0099103011,64Decoupled Direct Aids2014Reimbursement following judgment in case C-797/18PFLAT RATE10,00%EUR30531692,800,0030531692,80Decoupled Direct Aids2014Reimbursement following judgment in case C-797/18PONE OFFEUR37163161,780,0037163161,78Total GR:EUR166797866,220,00166797866,22NLFruit and Vegetables - Operational programmes incl withdrawals2019Soundness of estimates affecting OP2013-2016 in FY2019FLAT RATE5,00%EUR801,800,00801,80Total NL:EUR801,800,00801,80CurrencyAmountDeductionsFinancial ImpactEUR166798668,020,00166798668,02 Budget Item: 6701 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactCYWine - Restructuring and conversion of vineyards2017Market measures – NSP for the wine sector – Restructuring and conversion of vineyards - OTSC covering all payment claims of sufficient quality - FY2017ONE OFFEUR- 3 622,500,00- 3 622,50

Wine - Restructuring and conversion of vineyards2018Market measures – NSP for the wine sector – Restructuring and conversion of vineyards - OTSC covering all payment claims of sufficient quality - FY2018ONE OFFEUR- 7 110,000,00- 7 110,00Total CY:EUR- 10 732,500,00- 10 732,50CZVoluntary Coupled Support2016claim year 2015ONE OFFEUR- 89 122,030,00- 89 122,03Voluntary Coupled Support2017claim year 2016ONE OFFEUR- 160 829,440,00- 160 829,44Voluntary Coupled Support2018claim year 2017ONE OFFEUR- 254 667,640,00- 254 667,64Total CZ:EUR- 504 619,110,00- 504 619,11DEWine - Restructuring and conversion of vineyards2017Finding Ex-ante OTSC carried out after the grubbing upFLAT RATE5,00%EUR- 26 151,60- 195,22- 25 956,38Wine - Restructuring and conversion of vineyards2018Finding Ex-ante OTSC carried out after the grubbing upFLAT RATE5,00%EUR- 28 896,35- 370,49- 28 525,86Wine - Restructuring and conversion of vineyards2019Finding Ex-ante OTSC carried out after the grubbing up FY2019FLAT RATE5,00%EUR- 16 753,440,00- 16 753,44Wine - Restructuring and conversion of vineyards2017Finding 'normal renewal' of vineyardsONE OFFEUR- 29 094,000,00- 29 094,00Wine - Restructuring and conversion of vineyards2018Finding 'normal renewal' of vineyardsONE OFFEUR- 49 005,500,00- 49 005,50Total DE:EUR- 149 900,89- 565,71- 149 335,18 EEDecoupled Direct Aids2018OTSC CY 2017 insufficient number - SAPSONE OFFEUR- 103 515,200,00- 103 515,20Decoupled Direct Aids2019OTSC CY 2018 insufficient number - GreeningONE OFFEUR- 31 158,560,00- 31 158,56Decoupled Direct Aids2019OTSC CY 2018 insufficient number - SFSONE OFFEUR- 5 905,310,00- 5 905,31Voluntary Coupled Support2019OTSC CY 2018 insufficient number - VCSONE OFFEUR- 4 983,350,00- 4 983,35Total EE:EUR- 145 562,420,00- 145 562,42ESOther Direct Aid - POSEI (2014+)2017Accreditation criteria Action I.1 FY2017ONE OFFEUR- 236 933,850,00- 236 933,85Other Direct Aid - POSEI (2014+)2018Accreditation criteria Action I.1 FY2018ONE OFFEUR- 211 669,250,00- 211 669,25Other Direct Aid - POSEI (2014+)2017Accreditation criteria FY2017 Action I.4.2ONE OFFEUR- 9 326,570,00- 9 326,57Other Direct Aid - POSEI (2014+)2018Accreditation criteria FY2018 Action I.4.2ONE OFFEUR- 7 784,160,00- 7 784,16Other Direct Aid - POSEI (2014+)2017Accreditation criteria Measure II Banana FY2017ONE OFFEUR- 7 325,580,00- 7 325,58Other Direct Aid - POSEI (2014+)2018Accreditation criteria Measure II Banana FY2018ONE OFFEUR- 24 916,610,00- 24 916,61POSEI (2014+)2017Accreditation criteria Subaction III.4.1 FY2017ONE OFFEUR- 121 378,070,00- 121 378,07POSEI (2014+)2018Accreditation criteria Subaction III.4.1 FY2018ONE OFFEUR- 127 384,640,00- 127 384,64 POSEI (2014+)2017Accreditation criteria Subaction III.6.1 FY2017ONE OFFEUR- 132 740,570,00- 132 740,57POSEI (2014+)2018Accreditation criteria Subaction III.6.1 FY2018ONE OFFEUR- 144 681,540,00- 144 681,54Other Direct Aid - POSEI (2014+)2017Correct calculation of the Aid Tolerance of 2% used. Measure II Banana FY2017ONE OFFEUR- 9 884,680,00- 9 884,68Fruit and Vegetables - Operational programmes incl withdrawals2019Deficiency in key control for soundness of estimates in OP 2018FLAT RATE5,00%EUR- 12 255,460,00- 12 255,46Fruit and Vegetables - Operational programmes incl withdrawals2017Deficiency in key control for sound of estimatesFLAT RATE5,00%EUR- 138 476,190,00- 138 476,19Fruit and Vegetables - Operational programmes incl withdrawals2018Deficiency in key control for sound of estimatesFLAT RATE5,00%EUR- 129 161,260,00- 129 161,26Fruit and Vegetables - Operational Programmes2009Recognition of Producer Organisations and operational programmesFLAT RATE10,00%EUR-3922888,80-2042758,51-1880130,29Fruit and Vegetables - Operational Programmes2010Recognition of Producer Organisations and operational programmesFLAT RATE10,00%EUR-4917485,69-2566722,82-2350762,87Fruit and Vegetables - Operational Programmes2011Recognition of Producer Organisations and operational programmesFLAT RATE10,00%EUR- 440 969,18- 220 484,59- 220 484,59Voluntary Coupled Support2018Weaknesses in OTSC control rates 2017ONE OFFEUR- 2 666,780,00- 2 666,78Decoupled Direct Aids2018Weaknesses in OTSC level / Recovery 2017ONE OFFEUR- 120 070,590,00- 120 070,59Voluntary Coupled Support2018Weaknesses in OTSC level / Recovery 2017ONE OFFEUR- 12 016,350,00- 12 016,35

Decoupled Direct Aids2019Weaknesses in OTSC level / Recovery 2018ONE OFFEUR- 3 950,300,00- 3 950,30Decoupled Direct Aids2019Weaknesses in OTSC quality 2018ONE OFFEUR- 572,070,00- 572,07Voluntary Coupled Support2019Weaknesses in OTSC quality 2018ONE OFFEUR- 16 349,520,00- 16 349,52Other Direct Aid - POSEI (2014+)2017Weakness on the performance of on the spot checks of sufficient quality FY2017FLAT RATE5,00%EUR- 688 639,58- 11 846,70- 676 792,88Other Direct Aid - POSEI (2014+)2018Weakness on the performance of on the spot checks of sufficient quality FY2018FLAT RATE5,00%EUR- 744 559,27- 10 583,47- 733 975,80Total ES:EUR-12184086,56-4852396,09-7331690,47FRDecoupled Direct Aids2016Allocations incorrectes de la réserve nationale dans le cadre du Régime de Paiement Unique (RPU) - année de demande 2015 - PDB, PVONE OFFEUR-2137287,03- 2 030,49-2135256,54Decoupled Direct Aids2017Allocations incorrectes de la réserve nationale dans le cadre du Régime de Paiement Unique (RPU) - année de demande 2016 - PDB, PVONE OFFEUR-1695389,08- 903,70-1694485,38Decoupled Direct Aids2018Allocations incorrectes de la réserve nationale dans le cadre du Régime de Paiement Unique (RPU) - année de demande 2017 - PDB, PVONE OFFEUR-1410680,450,00-1410680,45Decoupled Direct Aids2016Allocations incorrectes - Paiement des droits avec la valeur la plus élevée - année de demande 2015 - PDB, PVONE OFFEUR-2385229,18- 2 266,04-2382963,14 Decoupled Direct Aids2017Allocations incorrectes - Paiement des droits avec la valeur la plus élevée - année de demande 2016 - PDB, PVONE OFFEUR-1855381,36- 988,98-1854392,38Decoupled Direct Aids2018Allocations incorrectes - Paiement des droits avec la valeur la plus élevée - année de demande 2017 - PDB, PVONE OFFEUR-1500577,810,00-1500577,81Decoupled Direct Aids2017Vérifications concernant le statut d'agriculteur actif - année de demande 2016 - PDB, PV, JAONE OFFEUR- 562 185,99- 738,93- 561 447,06Decoupled Direct Aids2017Vérifications concernant le statut d'agriculteur actif - année de demande 2016 - PVONE OFFEUR- 40 506,960,00- 40 506,96Voluntary Coupled Support2017Vérifications concernant le statut d'agriculteur actif - année de demande 2016 - VCSONE OFFEUR- 44 450,300,00- 44 450,30Decoupled Direct Aids2018Vérifications concernant le statut d'agriculteur actif - année de demande 2017 - PDB, PR, PV, JAONE OFFEUR- 651 576,900,00- 651 576,90Voluntary Coupled Support2018Vérifications concernant le statut d'agriculteur actif - année de demande 2017 - VCSONE OFFEUR- 54 536,290,00- 54 536,29Total FR:EUR-12337801,35- 6 928,14-12330873,21GBPromotion Measures2014Promotion measures IM 527FLAT RATE5,00%EUR- 5 164,440,00- 5 164,44Promotion Measures2015Promotion measures IM 527FLAT RATE5,00%EUR- 18 222,610,00- 18 222,61 Promotion Measures2016Promotion measures IM 527FLAT RATE5,00%EUR- 10 127,730,00- 10 127,73Promotion Measures2017Promotion measures IM 527FLAT RATE5,00%EUR- 3 350,410,00- 3 350,41Promotion Measures2015Promotion measures IM 534ONE OFFEUR- 290,870,00- 290,87Promotion Measures2016Promotion measures IM 534ONE OFFEUR- 590 762,800,00- 590 762,80Promotion Measures2017Promotion measures IM 534ONE OFFEUR- 623 673,130,00- 623 673,13Promotion Measures2018Promotion measures IM 534ONE OFFEUR- 266 551,350,00- 266 551,35Total GB:EUR-1518143,340,00-1518143,34GRWine - Restructuring and conversion of vineyards2017Deficiencies in 2 key controls, Performance of administrative checks, including cross-checks, covering all aid applications and payment claims and Performance of on-the-spot checks covering all payment claims of sufficient qualityFLAT RATE5,00%EUR- 434 307,910,00- 434 307,91Wine - Restructuring and conversion of vineyards2018Deficiencies in 2 key controls, Performance of administrative checks, including cross-checks, covering all aid applications and payment claims and Performance of on-the-spot checks covering all payment claims of sufficient qualityFLAT RATE5,00%EUR- 471 998,560,00- 471 998,56Promotion Measures2016Follow-up of INT/2015/002/GRFLAT RATE5,00%EUR- 593 888,73- 185 182,75- 408 705,98Promotion Measures2017Follow-up of INT/2015/002/GRFLAT RATE5,00%EUR- 464 287,800,00- 464 287,80

Promotion Measures2018Follow-up of INT/2015/002/GRFLAT RATE5,00%EUR- 248 834,320,00- 248 834,32Certification2017Known Errors for EAGF and EAFRDONE OFFEUR-1049866,95- 35 697,15-1014169,80Total GR:EUR-3263184,27- 220 879,90-3042304,37HUApiculture20172% flat-rate on submeasures not included in the OTSC sampleFLAT RATE2,00%EUR- 7 749,010,00- 7 749,01Apiculture20182% flat-rate on submeasures not included in the OTSC sampleFLAT RATE2,00%EUR- 7 637,670,00- 7 637,67Cross-compliance2016Deficient identification checks under SMR 8 - CY 2015FLAT RATE2,00%EUR- 320 152,21- 3,36- 320 148,85Cross-compliance2017Deficient identification checks under SMR 8 - CY 2015FLAT RATE2,00%EUR- 1 063,020,00- 1 063,02Cross-compliance2018Deficient identification checks under SMR 8 - CY 2015FLAT RATE2,00%EUR- 835,640,00- 835,64Cross-compliance2017Deficient identification checks under SMR 8 - CY 2016FLAT RATE2,00%EUR- 391 144,49- 77,66- 391 066,83Cross-compliance2018Deficient identification checks under SMR 8 - CY 2016FLAT RATE2,00%EUR- 1 670,310,00- 1 670,31Cross-compliance2018Deficient identification checks under SMR 8 - CY 2017FLAT RATE2,00%EUR- 407 229,83- 1 272,26- 405 957,57Milk - Other2017Ineligible expenditure - artificial creation of conditionsONE OFFEUR- 98 179,200,00- 98 179,20Decoupled Direct Aids2018Performance of on-the-spot checks to the sufficient number_Greening paymentONE OFFEUR-3314162,050,00-3314162,05 Decoupled Direct Aids2018Performance of on-the-spot checks to the sufficient number_SAPSONE OFFEUR- 624 643,450,00- 624 643,45Decoupled Direct Aids2018Performance of on-the-spot checks to the sufficient number_SFSONE OFFEUR- 253 687,590,00- 253 687,59Voluntary Coupled Support2018Performance of on-the-spot checks to the sufficient number_VCS areaONE OFFEUR- 116 826,700,00- 116 826,70Decoupled Direct Aids2018Performance of on-the-spot checks to the sufficient number_YFSONE OFFEUR- 24 748,230,00- 24 748,23Total HU:EUR-5569729,40- 1 353,28-5568376,12ITDecoupled Direct Aids2016Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14FLAT RATE2,00%EUR-57207673,98- 158 303,28-57049370,70Voluntary Coupled Support2016Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14FLAT RATE2,00%EUR-6356672,68- 1 345,65-6355327,03 Decoupled Direct Aids2017Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14FLAT RATE2,00%EUR-1433955,02- 87,51-1433867,51Voluntary Coupled Support2017Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14FLAT RATE2,00%EUR- 211 941,89- 8,17- 211 933,72Decoupled Direct Aids2018Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14FLAT RATE2,00%EUR- 299 057,90- 68,38- 298 989,52Voluntary Coupled Support2018Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14FLAT RATE2,00%EUR- 52 414,70- 4,16- 52 410,54

Decoupled Direct Aids2019Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14FLAT RATE2,00%EUR- 183 501,530,00- 183 501,53Voluntary Coupled Support2019Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14FLAT RATE2,00%EUR- 20 088,260,00- 20 088,26Voluntary Coupled Support2016Correction for differentiated unit amounts for measure 4 and measure 5 for claim year 2015 - VCSONE OFFEUR-13716634,39- 8 541,04-13708093,35Cross-compliance2016Deficient checks of SMRs 7,8,9; deficient instructions to vets; OTSC not carried out within the same calendar year - Deficient reporting by vets to the PA - No adequate supervision procedures - CY 2015 + late paymentsFLAT RATE7,00%EUR-4204048,56- 180 938,64-4023109,92Cross-compliance2017Deficient checks of SMRs 7,8,9; deficient instructions to vets; OTSC not carried out within the same calendar year - Deficient reporting by vets to the PA - No adequate supervision procedures - CY 2015 + late paymentsFLAT RATE7,00%EUR- 25 453,31- 859,24- 24 594,07 Cross-compliance2015Deficient checks of SMRs 7,8,9; deficient instructions to vets; OTSC not carried out within the same calendar year - Deficient reporting by vets to the PA - No adequate supervision procedures - CY 2016 + late paymentsFLAT RATE7,00%EUR- 48 651,74- 968,06- 47 683,68Cross-compliance2016Deficient checks of SMRs 7,8,9; deficient instructions to vets; OTSC not carried out within the same calendar year - Deficient reporting by vets to the PA - No adequate supervision procedures - CY 2016 + late paymentsFLAT RATE7,00%EUR- 48 472,17- 754,00- 47 718,17Cross-compliance2017Deficient checks of SMRs 7,8,9; deficient instructions to vets; OTSC not carried out within the same calendar year - Deficient reporting by vets to the PA - No adequate supervision procedures - CY 2016 + late paymentsFLAT RATE7,00%EUR-4185708,70- 92 838,76-4092869,94Cross-compliance2018Deficient checks of SMRs 7,8,9; deficient instructions to vets; OTSC not carried out within the same calendar year - Deficient reporting by vets to the PA - No adequate supervision procedures - CY 2016 + late paymentsFLAT RATE7,00%EUR- 84 856,70- 1 508,99- 83 347,71Cross-compliance2018Deficient checks of timeliness of notifications of animal events (SMR 7) - CY 2017ONE OFFEUR- 129 090,45- 1 536,25- 127 554,20 Cross-compliance2019Deficient checks of timeliness of notifications of animal events (SMR 7) - CY 2017ONE OFFEUR- 26,210,00- 26,21Cross-compliance2017Deficient checks of timeliness of notifications of animal events (SMR 7) - Deficient distribution of OTSC throughout the year - CY 2016FLAT RATE2,00%EUR- 935 402,28- 18 762,26- 916 640,02Cross-compliance2018Deficient checks of timeliness of notifications of animal events (SMR 7) - Deficient distribution of OTSC throughout the year - CY 2016FLAT RATE2,00%EUR- 13 435,97- 198,03- 13 237,94Cross-compliance2019Deficient checks of timeliness of notifications of animal events (SMR 7) - Deficient distribution of OTSC throughout the year - CY 2016FLAT RATE2,00%EUR- 3 443,100,00- 3 443,10Voluntary Coupled Support2017IT01-OTSCs of sufficient quality - claim year 2016FLAT RATE5,00%EUR- 9 645,610,00- 9 645,61Voluntary Coupled Support2018IT01-OTSCs of sufficient quality - claim year 2017FLAT RATE5,00%EUR- 2 702,960,00- 2 702,96Voluntary Coupled Support2017IT01 -Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2016FLAT RATE5,00%EUR- 80 146,750,00- 80 146,75Voluntary Coupled Support2018IT01 -Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2017FLAT RATE5,00%EUR- 61 393,690,00- 61 393,69Voluntary Coupled Support2017IT-05Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2016FLAT RATE5,00%EUR- 74 770,86- 1 487,23- 73 283,63

Voluntary Coupled Support2018IT05 -Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2017FLAT RATE5,00%EUR- 57 659,340,00- 57 659,34Voluntary Coupled Support2018IT07-OTSCs of sufficient quality - claim year 2017FLAT RATE5,00%EUR- 884,360,00- 884,36Voluntary Coupled Support2017IT07-Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2016FLAT RATE5,00%EUR- 6 917,290,00- 6 917,29Voluntary Coupled Support2018IT07 -Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2017FLAT RATE5,00%EUR- 4 482,300,00- 4 482,30Voluntary Coupled Support2017IT08-Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2016FLAT RATE5,00%EUR- 43 411,470,00- 43 411,47Voluntary Coupled Support2018IT08 -Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2017FLAT RATE5,00%EUR- 33 673,960,00- 33 673,96Voluntary Coupled Support2017IT-10 Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2016FLAT RATE5,00%EUR- 76 817,630,00- 76 817,63Voluntary Coupled Support2018IT10 -Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2017FLAT RATE5,00%EUR- 55 369,050,00- 55 369,05Voluntary Coupled Support2017IT23 Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2016FLAT RATE5,00%EUR- 97 405,920,00- 97 405,92 Voluntary Coupled Support2018IT23 -Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2017FLAT RATE5,00%EUR- 72 864,970,00- 72 864,97Voluntary Coupled Support2018IT24-OTSCs of sufficient quality - claim year 2017FLAT RATE5,00%EUR- 3,010,00- 3,01Voluntary Coupled Support2017IT24- Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2016FLAT RATE5,00%EUR- 15 708,970,00- 15 708,97Voluntary Coupled Support2018IT24 -Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2017FLAT RATE5,00%EUR- 9 747,840,00- 9 747,84Voluntary Coupled Support2017IT25- Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2016FLAT RATE5,00%EUR- 5 513,960,00- 5 513,96Voluntary Coupled Support2018IT25 -Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2017FLAT RATE5,00%EUR- 3 957,630,00- 3 957,63Voluntary Coupled Support2017IT26-OTSCs of sufficient quality - claim year 2016FLAT RATE5,00%EUR- 1 030,960,00- 1 030,96Voluntary Coupled Support2018IT26-OTSCs of sufficient quality - claim year 2017FLAT RATE5,00%EUR- 262,390,00- 262,39Voluntary Coupled Support2017IT26 - Performance of the OTSCs in the number required - claim year 2016ONE OFFEUR- 1 344,440,00- 1 344,44Voluntary Coupled Support2018IT26 - Performance of the OTSCs in the number required - claim year 2017ONE OFFEUR- 900,070,00- 900,07

Voluntary Coupled Support2017IT26- Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2016FLAT RATE5,00%EUR- 2 917,850,00- 2 917,85Voluntary Coupled Support2018IT26 -Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2017FLAT RATE5,00%EUR- 2 701,900,00- 2 701,90Voluntary Coupled Support2017IT26 - Weaknesses in the administrative checks, to establish eligibility to the aid - claim year 2016ONE OFFEUR- 3 907,150,00- 3 907,15Other Direct Aid - Article 68-72 of Reg.73/20092015Non application of administrative penalties for late notification of animal movements - VCS - claim year 2014ONE OFFEUR-2078125,09- 17,90-2078107,19Promotion Measures2017Severe deficiencies in the control and management systemFLAT RATE25,00%EUR-2037272,720,00-2037272,72Promotion Measures2018Severe deficiencies in the control and management systemFLAT RATE25,00%EUR-1445136,990,00-1445136,99Promotion Measures2019Severe deficiencies in the control and management systemFLAT RATE25,00%EUR- 558 152,620,00- 558 152,62Total IT:EUR-96005359,29- 468 227,55-95537131,74LTPromotion Measures2014Eligibility of supportONE OFFEUR- 49 470,570,00- 49 470,57Promotion Measures2015Eligibility of supportONE OFFEUR- 58 625,320,00- 58 625,32Promotion Measures2016Eligibility of supportONE OFFEUR- 76 786,600,00- 76 786,60Promotion Measures2017Eligibility of supportONE OFFEUR- 133 293,740,00- 133 293,74Promotion Measures2018Eligibility of supportONE OFFEUR- 9 803,490,00- 9 803,49 Decoupled Direct Aids2017Weaknesses in administrative checks_Cross-checks_quantity & quality of OTSC_GP_2015ONE OFFEUR- 39 475,680,00- 39 475,68Decoupled Direct Aids2017Weaknesses in administrative checks_Cross-checks_quantity & quality of OTSC_GP_2016ONE OFFEUR- 620 835,600,00- 620 835,60Decoupled Direct Aids2018Weaknesses in administrative checks_Cross-checks_quantity & quality of OTSC_GP_2017ONE OFFEUR- 412 441,340,00- 412 441,34Decoupled Direct Aids2019Weaknesses in administrative checks_Cross-checks_quantity & quality of OTSC_GP_2018ONE OFFEUR- 209 218,290,00- 209 218,29Decoupled Direct Aids2018Weakness in administrative checks_Active Farmer_RDP_2017ONE OFFEUR- 3 375,000,00- 3 375,00Decoupled Direct Aids2018Weakness in administrative checks_Active Farmer_SAPS_2017ONE OFFEUR- 5 168,370,00- 5 168,37Voluntary Coupled Support2018Weakness in administrative checks_Active Farmer_VCS_2017ONE OFFEUR- 186,860,00- 186,86Promotion Measures2014weakness in administrative checks covering the selection of the implementing bodiesFLAT RATE10,00%EUR- 73 978,250,00- 73 978,25Promotion Measures2015weakness in administrative checks covering the selection of the implementing bodiesFLAT RATE10,00%EUR- 173 543,280,00- 173 543,28Promotion Measures2016weakness in administrative checks covering the selection of the implementing bodiesFLAT RATE10,00%EUR- 97 558,980,00- 97 558,98 Promotion Measures2017weakness in administrative checks covering the selection of the implementing bodiesFLAT RATE10,00%EUR- 6 289,260,00- 6 289,26Decoupled Direct Aids2017Weakness in administrative checks_YFS_2016ONE OFFEUR- 32 605,720,00- 32 605,72Decoupled Direct Aids2018Weakness in administrative checks_YFS_2017ONE OFFEUR- 9 571,580,00- 9 571,58Decoupled Direct Aids2019Weakness in administrative checks_YFS_2018ONE OFFEUR- 8 625,600,00- 8 625,60Total LT:EUR-2020853,530,00-2020853,53NLFruit and Vegetables - Operational programmes incl withdrawals2017Soundness of estimates affecting OP 2013-Op 2016 affecting FY 2017 - FY2018FLAT RATE5,00%EUR-1082129,640,00-1082129,64Fruit and Vegetables - Operational programmes incl withdrawals2018Soundness of estimates affecting OP 2013-Op 2016 affecting FY 2017 - FY2018FLAT RATE5,00%EUR- 98 284,190,00- 98 284,19Fruit and Vegetables - Operational programmes incl withdrawals2017Soundness of estimates affecting OP2017 (long term investments approved before national law change)FLAT RATE5,00%EUR- 68 544,480,00- 68 544,48Fruit and Vegetables - Operational programmes incl withdrawals2018Soundness of estimates affecting OP2017 (long term investments approved before national law change)FLAT RATE5,00%EUR- 184 092,350,00- 184 092,35Fruit and Vegetables - Operational programmes incl withdrawals2018Soundness of estimates affecting OP2018 (long term investments approved before national law change)FLAT RATE5,00%EUR- 74 582,190,00- 74 582,19

Fruit and Vegetables - Operational programmes incl withdrawals2019Soundness of estimates affecting OP2018 (long term investments approved before national law change)FLAT RATE5,00%EUR- 116 276,390,00- 116 276,39Fruit and Vegetables - Operational programmes incl withdrawals2019Soundness of estimates affecting OP2019 (long term investments approved before national law change)FLAT RATE5,00%EUR- 10 809,340,00- 10 809,34Total NL:EUR-1634718,580,00-1634718,58PLEU School Scheme2018Weaknesses in key control checks to establish the eligibility of the aid. Dairy ProductsFLAT RATE5,00%EUR- 542 928,920,00- 542 928,92EU School Scheme2019Weaknesses in key control checks to establish the eligibility of the aid. Dairy ProductsFLAT RATE5,00%EUR- 496 701,420,00- 496 701,42EU School Scheme2018Weaknesses in key control checks to establish the eligibility of the aid. F&VFLAT RATE3,00%EUR- 432 805,850,00- 432 805,85EU School Scheme2019Weaknesses in key control checks to establish the eligibility of the aid. F&VFLAT RATE3,00%EUR- 399 501,540,00- 399 501,54Total PL:EUR-1871937,730,00-1871937,73PTCross-compliance2017CY 2016FLAT RATE2,00%EUR- 102 062,86- 88,86- 101 974,00Cross-compliance2018CY 2016FLAT RATE2,00%EUR- 748,350,00- 748,35Total PT:EUR- 102 811,21- 88,86- 102 722,35ROCross-compliance2015CY 2014 with animalsFLAT RATE5,00%EUR- 248 639,42- 8 388,50- 240 250,92 Cross-compliance2016CY 2014 with animalsFLAT RATE5,00%EUR- 1 451,96- 224,37- 1 227,59Cross-compliance2017CY 2014 with animalsFLAT RATE5,00%EUR- 714,390,00- 714,39Cross-compliance2018CY 2014 with animalsFLAT RATE5,00%EUR- 402,630,00- 402,63Cross-compliance2015CY 2014 without animals 3%FLAT RATE2,00%EUR- 5 430,870,00- 5 430,87Cross-compliance2016CY 2014 without animals 3%FLAT RATE2,00%EUR- 266,88- 209,13- 57,75Cross-compliance2017CY 2014 without animals 3%FLAT RATE2,00%EUR- 265,780,00- 265,78Cross-compliance2018CY 2014 without animals 3%FLAT RATE2,00%EUR- 4,810,00- 4,81Cross-compliance2016CY 2015 with animalsFLAT RATE5,00%EUR-2496645,82- 501 675,79-1994970,03Cross-compliance2017CY 2015 with animalsFLAT RATE5,00%EUR- 67 910,730,00- 67 910,73Cross-compliance2018CY 2015 with animalsFLAT RATE5,00%EUR- 1 988,300,00- 1 988,30Cross-compliance2016CY 2015 without animals 6%FLAT RATE2,00%EUR- 859 587,27- 183 274,97- 676 312,30Cross-compliance2017CY 2015 without animals 6%FLAT RATE2,00%EUR- 6 518,190,00- 6 518,19Cross-compliance2018CY 2015 without animals 6%FLAT RATE2,00%EUR- 589,980,00- 589,98Cross-compliance2016CY 2016 with animalsFLAT RATE5,00%EUR- 275,15- 3,04- 272,11Cross-compliance2017CY 2016 with animalsFLAT RATE5,00%EUR-2922285,34- 181 552,32-2740733,02Cross-compliance2018CY 2016 with animalsFLAT RATE5,00%EUR- 3 714,31- 730,62- 2 983,69Cross-compliance2016CY 2016 without animalsFLAT RATE2,00%EUR- 3 180,82- 544,67- 2 636,15 Cross-compliance2017CY 2016 without animalsFLAT RATE2,00%EUR-1681451,90- 164 039,67-1517412,23Cross-compliance2018CY 2016 without animalsFLAT RATE2,00%EUR- 3 294,85- 1 690,84- 1 604,01Total RO:EUR-8304619,40-1042333,92-7262285,48SKDecoupled Direct Aids2016GP _ Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2015ONE OFFEUR-1572600,010,00-1572600,01Decoupled Direct Aids2017GP _ Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2016ONE OFFEUR- 758 332,910,00- 758 332,91Decoupled Direct Aids2018GP _ Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2017ONE OFFEUR- 449 388,180,00- 449 388,18Decoupled Direct Aids2016GP_weakness in the control of EFA catch crops CY 2015ONE OFFEUR-1855243,910,00-1855243,91Decoupled Direct Aids2017GP_weakness in the control of EFA catch crops CY 2016ONE OFFEUR-2918227,390,00-2918227,39Decoupled Direct Aids2018GP_weakness in the control of EFA catch crops CY 2017ONE OFFEUR-5328818,220,00-5328818,22Decoupled Direct Aids2016SAPS _ Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2015ONE OFFEUR-28251689,38- 660,91-28251028,47

Decoupled Direct Aids2017SAPS _ Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2016ONE OFFEUR-4426441,30- 184,84-4426256,46Decoupled Direct Aids2018SAPS _ Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2017ONE OFFEUR-2862418,070,00-2862418,07Voluntary Coupled Support2017VCS - CY 2016FLAT RATE2,00%EUR- 831 209,590,00- 831 209,59Voluntary Coupled Support2018VCS - CY 2017FLAT RATE2,00%EUR- 842 673,440,00- 842 673,44Voluntary Coupled Support2017VCS_M04 Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2016ONE OFFEUR- 13 464,690,00- 13 464,69Voluntary Coupled Support2018VCS_M04 Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2017ONE OFFEUR- 119,490,00- 119,49Voluntary Coupled Support2017VCS_M05 Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2016ONE OFFEUR- 55 815,210,00- 55 815,21Voluntary Coupled Support2018VCS_M05 Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2017ONE OFFEUR- 3 238,500,00- 3 238,50 Voluntary Coupled Support2017VCS_M06 Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2016ONE OFFEUR- 86,200,00- 86,20Voluntary Coupled Support2018VCS_M06 Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2017ONE OFFEUR- 98,610,00- 98,61Voluntary Coupled Support2017VCS_M07 Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2016ONE OFFEUR- 777,370,00- 777,37Voluntary Coupled Support2018VCS_M07 Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2017ONE OFFEUR- 2 002,210,00- 2 002,21Voluntary Coupled Support2017VCS_M08 Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2016ONE OFFEUR- 111,150,00- 111,15Voluntary Coupled Support2018VCS_M08 Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2017ONE OFFEUR- 879,220,00- 879,22 Voluntary Coupled Support2017VCS_M10 Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2016ONE OFFEUR- 4 070,300,00- 4 070,30Voluntary Coupled Support2018VCS_M10 Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2017ONE OFFEUR- 6 028,450,00- 6 028,45Voluntary Coupled Support2016VCS_ Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2015ONE OFFEUR- 97 240,990,00- 97 240,99Cross-compliance2016XC - CY 2016FLAT RATE2,00%EUR- 387,150,00- 387,15Cross-compliance2017XC - CY 2016FLAT RATE2,00%EUR- 642 230,14- 19 629,83- 622 600,31Cross-compliance2018XC - CY 2016FLAT RATE2,00%EUR- 6 368,540,00- 6 368,54Cross-compliance2017XC - CY 2017FLAT RATE2,00%EUR- 436,37- 2,38- 433,99Cross-compliance2018XC - CY 2017FLAT RATE2,00%EUR- 646 578,56- 14 298,20- 632 280,36Decoupled Direct Aids2016YFS_ Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2015ONE OFFEUR- 5 670,080,00- 5 670,08

Decoupled Direct Aids2017YFS_ Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2016ONE OFFEUR- 3 724,570,00- 3 724,57Decoupled Direct Aids2018YFS_ Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2017ONE OFFEUR- 3 076,380,00- 3 076,38Total SK:EUR-51589446,58- 34 776,16-51554670,42CurrencyAmountDeductionsFinancial ImpactEUR-197213506,16-6627549,61-190585956,55 Budget Item: 6711 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBGRural Development EAFRD Leader2017Deficiency to cost reasonableness (SCO) for M19.1FLAT RATE5,00%EUR- 3 929,57- 1 164,27- 2 765,30Rural Development EAFRD Leader2018Deficiency to cost reasonableness (SCO) for M19.1FLAT RATE5,00%EUR- 424,12- 424,120,00Rural Development EAFRD Investment - public beneficiaries2014Financial errors in public procurements auditedFLAT RATE4,95%EUR-1169370,25-1155315,23- 14 055,02Rural Development EAFRD investment - public beneficiaries2015Financial errors in public procurements auditedFLAT RATE4,95%EUR-4388017,09-1888177,50-2499839,59 Rural Development EAFRD Measures with flat-rate support2015Financial errors in public procurements auditedFLAT RATE4,95%EUR- 122 639,68- 52 772,24- 69 867,44Rural Development EAFRD investment - public beneficiaries2016Financial errors in public procurements auditedFLAT RATE4,95%EUR-8419789,55-4914689,05-3505100,50Rural Development EAFRD Measures with flat-rate support2016Financial errors in public procurements auditedFLAT RATE4,95%EUR- 209 060,84- 122 030,25- 87 030,59Rural Development EAFRD Leader2015KC cost reasonableness M431 - evaluation of the costs by calculating the average of the costs in budget +10%FLAT RATE5,00%EUR- 9 852,87- 4 197,32- 5 655,55Rural Development EAFRD Leader2016KC cost reasonableness M431 - evaluation of the costs by calculating the average of the costs in budget +10%FLAT RATE5,00%EUR- 312,42- 180,54- 131,88Rural Development EAFRD Leader2017KC cost reasonableness M431 - evaluation of the costs by calculating the average of the costs in budget +10%FLAT RATE5,00%EUR- 643,81- 190,75- 453,06Rural Development EAFRD Leader2018KC cost reasonableness M431 - evaluation of the costs by calculating the average of the costs in budget +10%FLAT RATE5,00%EUR- 13 471,390,00- 13 471,39Rural Development EAFRD Leader2019KC cost reasonableness M431 - evaluation of the costs by calculating the average of the costs in budget +10%FLAT RATE5,00%EUR- 21 735,690,00- 21 735,69Total BG:EUR-14359247,28-8139141,27-6220106,01 CYRural Development EAFRD investment - private beneficiaries2017RD-NIACS - Weaknesses in the verification of payment claims and insufficient quality of OTSC for M4.1FLAT RATE5,00%EUR- 6 011,030,00- 6 011,03Rural Development EAFRD investment - private beneficiaries2018RD-NIACS - Weaknesses in the verification of payment claims and insufficient quality of OTSC for M4.1FLAT RATE5,00%EUR- 42 004,290,00- 42 004,29Rural Development EAFRD investment - private beneficiaries2019RD-NIACS - Weaknesses in the verification of payment claims and insufficient quality of OTSC for M4.1FLAT RATE5,00%EUR- 238 263,250,00- 238 263,25Rural Development EAFRD investment - private beneficiaries2020RD-NIACS - Weaknesses in the verification of payment claims and insufficient quality of OTSC for M4.1FLAT RATE5,00%EUR- 32 429,360,00- 32 429,36Total CY:EUR- 318 707,930,00- 318 707,93ESRural Development EAFRD investment - private beneficiaries2011Appropriate evaluation of the reasonableness of costs (M121)FLAT RATE5,00%EUR- 4,730,00- 4,73Rural Development EAFRD investment - private beneficiaries2014Appropriate evaluation of the reasonableness of costs (M121)FLAT RATE5,00%EUR- 4 452,930,00- 4 452,93Rural Development EAFRD investment - private beneficiaries2015Appropriate evaluation of the reasonableness of costs (M121)FLAT RATE5,00%EUR- 52 344,940,00- 52 344,94Rural Development EAFRD investment - private beneficiaries2016Appropriate evaluation of the reasonableness of costs (M121)FLAT RATE5,00%EUR- 228 356,950,00- 228 356,95

Rural Development EAFRD investment - private beneficiaries2017Appropriate evaluation of the reasonableness of costs (M121)FLAT RATE5,00%EUR- 3 637,660,00- 3 637,66Rural Development EAFRD Leader2018deficiency in the key control of cost reasonableness M19 for 2018 and 2019FLAT RATE5,00%EUR- 9 558,300,00- 9 558,30Rural Development EAFRD Leader2019deficiency in the key control of cost reasonableness M19 for 2018 and 2019FLAT RATE5,00%EUR- 70 644,650,00- 70 644,65Rural Development EAFRD investment - private beneficiaries2017deficiency in the key control of cost reasonableness M4(4.1, 4.2, 4.3) for 2017, 2018 and 2019FLAT RATE5,00%EUR- 84 296,180,00- 84 296,18Rural Development EAFRD investment - private beneficiaries2018deficiency in the key control of cost reasonableness M4(4.1, 4.2, 4.3) for 2017, 2018 and 2019FLAT RATE5,00%EUR- 109 955,360,00- 109 955,36Rural Development EAFRD investment - private beneficiaries2019deficiency in the key control of cost reasonableness M4(4.1, 4.2, 4.3) for 2017, 2018 and 2019FLAT RATE5,00%EUR- 32 176,950,00- 32 176,95Rural Development EAFRD forestry measures2017deficiency in the key control of cost reasonableness M8.6 for 2017 , 2018 and 2019FLAT RATE5,00%EUR- 22 094,270,00- 22 094,27Rural Development EAFRD forestry measures2018deficiency in the key control of cost reasonableness M8.6 for 2017 , 2018 and 2019FLAT RATE5,00%EUR- 4 612,180,00- 4 612,18Rural Development EAFRD forestry measures2019deficiency in the key control of cost reasonableness M8.6 for 2017 , 2018 and 2019FLAT RATE5,00%EUR- 5 556,580,00- 5 556,58 Rural Development EAFRD investment - private beneficiaries2016eligibility criteria of the aid scheme and/or support measure (M123)ONE OFFEUR- 274 107,830,00- 274 107,83Rural Development EAFRD forestry measures2016M8: reasonableness of cost (same observation than in RD1/2017/854/ES)ONE OFFEUR- 50 628,330,00- 50 628,33Rural Development EAFRD forestry measures2017M8: reasonableness of cost (same observation than in RD1/2017/854/ES)ONE OFFEUR- 20 607,650,00- 20 607,65Rural Development EAFRD forestry measures2015M8: verification of payment claims and selection of projects - CY2015 and 2016FLAT RATE5,00%EUR- 259 954,930,00- 259 954,93Rural Development EAFRD forestry measures2016M8: verification of payment claims and selection of projects - CY2015 and 2016FLAT RATE5,00%EUR- 85 816,770,00- 85 816,77Rural Development EAFRD forestry measures2017M8: verification of payment claims and selection of projects - CY2015 and 2016FLAT RATE5,00%EUR-1101757,250,00-1101757,25Total ES:EUR-2420564,440,00-2420564,44FRRural Development EAFRD forestry measures2016Serious weaknesses in public procurement checksFLAT RATE0,64%EUR- 1 525,600,00- 1 525,60Rural Development EAFRD investment - private beneficiaries2016Serious weaknesses in public procurement checksFLAT RATE0,64%EUR- 13 793,08- 1 735,70- 12 057,38 Rural Development EAFRD investment - public beneficiaries2016Serious weaknesses in public procurement checksFLAT RATE0,64%EUR- 652,100,00- 652,10Rural Development EAFRD Knowledge and innovation2016Serious weaknesses in public procurement checksFLAT RATE0,64%EUR- 1 212,580,00- 1 212,58Rural Development EAFRD forestry measures2017Serious weaknesses in public procurement checksFLAT RATE0,64%EUR- 3 518,840,00- 3 518,84Rural Development EAFRD investment - private beneficiaries2017Serious weaknesses in public procurement checksFLAT RATE0,64%EUR- 31 200,35- 23 839,06- 7 361,29Rural Development EAFRD investment - public beneficiaries2017Serious weaknesses in public procurement checksFLAT RATE0,64%EUR- 4 627,960,00- 4 627,96Rural Development EAFRD Knowledge and innovation2017Serious weaknesses in public procurement checksFLAT RATE0,64%EUR- 3 551,370,00- 3 551,37Rural Development EAFRD Leader2017Serious weaknesses in public procurement checksFLAT RATE0,64%EUR- 577,190,00- 577,19Rural Development EAFRD forestry measures2018Serious weaknesses in public procurement checksFLAT RATE0,64%EUR- 6 443,020,00- 6 443,02Rural Development EAFRD investment - private beneficiaries2018Serious weaknesses in public procurement checksFLAT RATE0,64%EUR- 72 044,310,00- 72 044,31

Rural Development EAFRD investment - public beneficiaries2018Serious weaknesses in public procurement checksFLAT RATE0,64%EUR- 10 672,350,00- 10 672,35Rural Development EAFRD Knowledge and innovation2018Serious weaknesses in public procurement checksFLAT RATE0,64%EUR- 5 915,010,00- 5 915,01Rural Development EAFRD Leader2018Serious weaknesses in public procurement checksFLAT RATE0,64%EUR- 4 100,290,00- 4 100,29Rural Development EAFRD forestry measures2019Serious weaknesses in public procurement checksFLAT RATE0,64%EUR- 4 482,000,00- 4 482,00Rural Development EAFRD investment - private beneficiaries2019Serious weaknesses in public procurement checksFLAT RATE0,64%EUR- 68 152,620,00- 68 152,62Rural Development EAFRD investment - public beneficiaries2019Serious weaknesses in public procurement checksFLAT RATE0,64%EUR- 13 535,650,00- 13 535,65Rural Development EAFRD Knowledge and innovation2019Serious weaknesses in public procurement checksFLAT RATE0,64%EUR- 5 427,030,00- 5 427,03Rural Development EAFRD Leader2019Serious weaknesses in public procurement checksFLAT RATE0,64%EUR- 12 282,930,00- 12 282,93Rural Development EAFRD measures subject to IACS2017Vérifications concernant le statut d'agriculteur actif - années de demande 2016 - ICHNONE OFFEUR- 3 046,820,00- 3 046,82 Rural Développent EAFRD mesures subject to IACS2018Vérifications concernant le statut d'agriculteur actif - années de demande 2017 - ICHNONE OFFEUR- 4 070,280,00- 4 070,28Total FR:EUR- 270 831,38- 25 574,76- 245 256,62GBRural Development EAFRD Risk management2017Damage of Agricultural potential not at least 30%ONE OFFEUR- 299 951,040,00- 299 951,04Rural Development EAFRD Risk management2018Damage of Agricultural potential not at least 30%ONE OFFEUR- 32 647,890,00- 32 647,89Rural Development EAFRD Risk management2019Damage of Agricultural potential not at least 30%ONE OFFEUR- 18 627,640,00- 18 627,64Total GB:EUR- 351 226,570,00- 351 226,57GRCertification2017Known Errors for EAGF and EAFRDONE OFFEUR- 514,890,00- 514,89Total GR:EUR- 514,890,00- 514,89HUCross-compliance2016Deficient identification checks under SMR 8 - CY 2015FLAT RATE2,00%EUR- 15 743,77- 118,95- 15 624,82Cross-compliance2017Deficient identification checks under SMR 8 - CY 2015FLAT RATE2,00%EUR- 752,38- 31,39- 720,99Cross-compliance2018Deficient identification checks under SMR 8 - CY 2015FLAT RATE2,00%EUR- 114,220,00- 114,22Cross-compliance2017Deficient identification checks under SMR 8 - CY 2016FLAT RATE2,00%EUR- 63 199,04- 95,82- 63 103,22 Cross-compliance2018Deficient identification checks under SMR 8 - CY 2016FLAT RATE2,00%EUR- 2 611,680,00- 2 611,68Cross-compliance2018Deficient identification checks under SMR 8 - CY 2017FLAT RATE2,00%EUR- 69 154,670,00- 69 154,67Total HU:EUR- 151 575,76- 246,16- 151 329,60ITRural Development EAFRD Knowledge and innovation2016Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14FLAT RATE2,00%EUR0,000,000,00Rural Development EAFRD measures subject to IACS2016Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14FLAT RATE2,00%EUR- 698 173,47- 54 690,31- 643 483,16Rural Development EAFRD Measures with flat-rate support2016Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14FLAT RATE2,00%EUR- 5 726,260,00- 5 726,26

Rural Development EAFRD Knowledge and innovation2017Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14FLAT RATE2,00%EUR0,000,000,00Rural Development EAFRD measures subject to IACS2017Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14FLAT RATE2,00%EUR- 859 330,86- 29 891,01- 829 439,85Rural Development EAFRD Measures with flat-rate support2017Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14FLAT RATE2,00%EUR- 14 798,780,00- 14 798,78Rural Development EAFRD Risk management2017Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14FLAT RATE2,00%EUR- 748 894,880,00- 748 894,88 Rural Development EAFRD Knowledge and innovation2018Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14FLAT RATE2,00%EUR0,000,000,00Rural Development EAFRD measures subject to IACS2018Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14FLAT RATE2,00%EUR- 203 389,34- 44,80- 203 344,54Rural Development EAFRD Measures with flat-rate support2018Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14FLAT RATE2,00%EUR- 1 949,020,00- 1 949,02Rural Development EAFRD Risk management2018Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14FLAT RATE2,00%EUR- 617 826,690,00- 617 826,69 Rural Development EAFRD Knowledge and innovation2019Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14FLAT RATE2,00%EUR0,000,000,00Rural Development EAFRD measures subject to IACS2019Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14FLAT RATE2,00%EUR- 138 591,330,00- 138 591,33Rural Development EAFRD Measures with flat-rate support2019Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14FLAT RATE2,00%EUR- 4 957,080,00- 4 957,08Rural Development EAFRD Risk management2019Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14FLAT RATE2,00%EUR- 179 968,190,00- 179 968,19 Cross-compliance2016Deficient checks of SMRs 7,8,9; deficient instructions to vets; OTSC not carried out within the same calendar year - Deficient reporting by vets to the PA - No adequate supervision procedures - CY 2015 + late paymentsFLAT RATE7,00%EUR- 482 440,06- 6 383,47- 476 056,59Cross-compliance2017Deficient checks of SMRs 7,8,9; deficient instructions to vets; OTSC not carried out within the same calendar year - Deficient reporting by vets to the PA - No adequate supervision procedures - CY 2015 + late paymentsFLAT RATE7,00%EUR- 325 959,84- 4 311,75- 321 648,09Cross-compliance2018Deficient checks of SMRs 7,8,9; deficient instructions to vets; OTSC not carried out within the same calendar year - Deficient reporting by vets to the PA - No adequate supervision procedures - CY 2015 + late paymentsFLAT RATE7,00%EUR- 85 009,56- 1 180,87- 83 828,69Cross-compliance2017Deficient checks of SMRs 7,8,9; deficient instructions to vets; OTSC not carried out within the same calendar year - Deficient reporting by vets to the PA - No adequate supervision procedures - CY 2016 + late paymentsFLAT RATE7,00%EUR- 682 559,13- 5 587,19- 676 971,94

Cross-compliance2018Deficient checks of SMRs 7,8,9; deficient instructions to vets; OTSC not carried out within the same calendar year - Deficient reporting by vets to the PA - No adequate supervision procedures - CY 2016 + late paymentsFLAT RATE7,00%EUR- 382 990,87- 2 161,24- 380 829,63Cross-compliance2018Deficient checks of timeliness of notifications of animal events (SMR 7) - CY 2017ONE OFFEUR- 4 503,90- 77,77- 4 426,13Cross-compliance2019Deficient checks of timeliness of notifications of animal events (SMR 7) - CY 2017ONE OFFEUR- 66,44- 0,78- 65,66Cross-compliance2017Deficient checks of timeliness of notifications of animal events (SMR 7) - Deficient distribution of OTSC throughout the year - CY 2016FLAT RATE2,00%EUR- 28 425,60- 165,22- 28 260,38Cross-compliance2018Deficient checks of timeliness of notifications of animal events (SMR 7) - Deficient distribution of OTSC throughout the year - CY 2016FLAT RATE2,00%EUR- 10 242,85- 29,09- 10 213,76Cross-compliance2019Deficient checks of timeliness of notifications of animal events (SMR 7) - Deficient distribution of OTSC throughout the year - CY 2016FLAT RATE2,00%EUR- 492,31- 4,12- 488,19Total IT:EUR-5476296,46- 104 527,62-5371768,84 LTRural Development EAFRD measures subject to IACS2018Weakness in administrative checks_Active Farmer_EAFRD_ANC_2017ONE OFFEUR- 156,940,00- 156,94Total LT:EUR- 156,940,00- 156,94PTCross-compliance2017CY 2016FLAT RATE2,00%EUR- 9 165,26- 1,31- 9 163,95Cross-compliance2018CY 2016FLAT RATE2,00%EUR- 1 738,51- 443,65- 1 294,86Total PT:EUR- 10 903,77- 444,96- 10 458,81RORural Development EAFRD measures subject to IACS2017Animal welfare: overestimated payment rates (FY 2017 and 2018)FLAT RATE25,00%EUR-7674875,250,00-7674875,25Rural Development EAFRD measures subject to IACS2018Animal welfare: overestimated payment rates (FY 2017 and 2018)FLAT RATE25,00%EUR-10958924,680,00-10958924,68Rural Development EAFRD measures subject to IACS2019Animal welfare: overestimated payment rates - FY2019FLAT RATE25,00%EUR- 83 675,150,00- 83 675,15Cross-compliance2015CY 2014 with animalsFLAT RATE5,00%EUR- 330 539,56- 35 411,56- 295 128,00Cross-compliance2016CY 2014 with animalsFLAT RATE5,00%EUR- 510 986,67- 62 682,26- 448 304,41Cross-compliance2017CY 2014 with animalsFLAT RATE5,00%EUR- 3 601,19- 764,29- 2 836,90Cross-compliance2018CY 2014 with animalsFLAT RATE5,00%EUR- 7 660,64- 1 915,16- 5 745,48Cross-compliance2015CY 2014 without animals 3%FLAT RATE2,00%EUR- 6 938,290,00- 6 938,29 Cross-compliance2016CY 2014 without animals 3%FLAT RATE2,00%EUR- 162,960,00- 162,96Cross-compliance2017CY 2014 without animals 3%FLAT RATE2,00%EUR- 21,820,00- 21,82Cross-compliance2018CY 2014 without animals 3%FLAT RATE2,00%EUR- 7,490,00- 7,49Cross-compliance2016CY 2015 with animalsFLAT RATE5,00%EUR-1009903,02- 23 388,35- 986 514,67Cross-compliance2017CY 2015 with animalsFLAT RATE5,00%EUR- 97 233,46- 1 115,90- 96 117,56Cross-compliance2018CY 2015 with animalsFLAT RATE5,00%EUR- 2 886,36- 296,15- 2 590,21Cross-compliance2016CY 2015 without animals 6%FLAT RATE2,00%EUR- 153 352,670,00- 153 352,67Cross-compliance2017CY 2015 without animals 6%FLAT RATE2,00%EUR- 22 532,73- 0,01- 22 532,72Cross-compliance2018CY 2015 without animals 6%FLAT RATE2,00%EUR- 400,460,00- 400,46Cross-compliance2017CY 2016 with animalsFLAT RATE5,00%EUR-1580384,82- 161 851,02-1418533,80Cross-compliance2018CY 2016 with animalsFLAT RATE5,00%EUR- 57 298,98- 13 261,54- 44 037,44Cross-compliance2017CY 2016 without animalsFLAT RATE2,00%EUR- 304 240,59- 0,18- 304 240,41Cross-compliance2018CY 2016 without animalsFLAT RATE2,00%EUR- 1 267,010,00- 1 267,01Total RO:EUR-22806893,80- 300 686,42-22506207,38

SERural Development EAFRD measures subject to IACS2016Appropriate checks on the compliance with long-term commitments are not yet carried out for all sub-measures of measure 10, except for management of wetlands (FABOD) and endangered breeds (RBETE) - CYs 2016, 2017 and 2018 - Measure 10.ONE OFFEUR- 31 714,130,00- 31 714,13Rural Development EAFRD measures subject to IACS2017Appropriate checks on the compliance with long-term commitments are not yet carried out for all sub-measures of measure 10, except for management of wetlands (FABOD) and endangered breeds (RBETE) - CYs 2016, 2017 and 2018 - Measure 10.ONE OFFEUR- 21 318,450,00- 21 318,45Rural Development EAFRD measures subject to IACS2018Appropriate checks on the compliance with long-term commitments are not yet carried out for all sub-measures of measure 10, except for management of wetlands (FABOD) and endangered breeds (RBETE) - CYs 2016, 2017 and 2018 - Measure 10.ONE OFFEUR- 30 889,170,00- 30 889,17Rural Development EAFRD measures subject to IACS2019Appropriate checks on the compliance with long-term commitments are not yet carried out for all sub-measures of measure 10, except for management of wetlands (FABOD) and endangered breeds (RBETE) - CYs 2016, 2017 and 2018 - Measure 10.ONE OFFEUR- 36 269,250,00- 36 269,25Rural Development EAFRD measures subject to IACS2016Implementation of an appropriate sanction system - CYs 2015, 2016, 2017 and 2018 - Measure 10.ONE OFFEUR- 547 798,930,00- 547 798,93 Rural Development EAFRD measures subject to IACS2017Implementation of an appropriate sanction system - CYs 2015, 2016, 2017 and 2018 - Measure 10.ONE OFFEUR- 368 234,120,00- 368 234,12Rural Development EAFRD measures subject to IACS2018Implementation of an appropriate sanction system - CYs 2015, 2016, 2017 and 2018 - Measure 10.ONE OFFEUR- 533 549,380,00- 533 549,38Rural Development EAFRD measures subject to IACS2019Implementation of an appropriate sanction system - CYs 2015, 2016, 2017 and 2018 - Measure 10.ONE OFFEUR- 626 479,570,00- 626 479,57Rural Development EAFRD measures subject to IACS2016Implementation of an appropriate sanction system - CYs 2015, 2016, 2017 and 2018 - Measure 11.ONE OFFEUR- 115 579,220,00- 115 579,22Rural Development EAFRD measures subject to IACS2017Implementation of an appropriate sanction system - CYs 2015, 2016, 2017 and 2018 - Measure 11.ONE OFFEUR- 77 693,130,00- 77 693,13Rural Development EAFRD measures subject to IACS2018Implementation of an appropriate sanction system - CYs 2015, 2016, 2017 and 2018 - Measure 11.ONE OFFEUR- 112 572,730,00- 112 572,73Rural Development EAFRD measures subject to IACS2019Implementation of an appropriate sanction system - CYs 2015, 2016, 2017 and 2018 - Measure 11.ONE OFFEUR- 132 179,920,00- 132 179,92Rural Development EAFRD measures subject to IACS2016Implementation of an appropriate sanction system - CYs 2015, 2016, 2017 and 2018 - Measure 13.ONE OFFEUR- 514 310,190,00- 514 310,19Rural Development EAFRD measures subject to IACS2017Implementation of an appropriate sanction system - CYs 2015, 2016, 2017 and 2018 - Measure 13.ONE OFFEUR- 116 008,240,00- 116 008,24

Rural Development EAFRD measures subject to IACS2018Implementation of an appropriate sanction system - CYs 2015, 2016, 2017 and 2018 - Measure 13.ONE OFFEUR- 331 326,490,00- 331 326,49Rural Development EAFRD measures subject to IACS2019Implementation of an appropriate sanction system - CYs 2015, 2016, 2017 and 2018 - Measure 13.ONE OFFEUR- 299 524,080,00- 299 524,08Rural Development EAFRD measures subject to IACS2016Lack of respect of the requirement to have a commitment plan for sub-measure grazing land (BETE) - CY 2015 - Measure 10 - Sub-measure BETE.ONE OFFEUR-1272245,000,00-1272245,00Rural Development EAFRD measures subject to IACS2017Timing between counting of animals and on-the-spot controls - CYs 2016, 2017 and 2018 - Measure 14.FLAT RATE5,00%EUR- 1 620,300,00- 1 620,30Rural Development EAFRD measures subject to IACS2018Timing between counting of animals and on-the-spot controls - CYs 2016, 2017 and 2018 - Measure 14.FLAT RATE5,00%EUR- 3 148,630,00- 3 148,63Rural Development EAFRD measures subject to IACS2019Timing between counting of animals and on-the-spot controls - CYs 2016, 2017 and 2018 - Measure 14.FLAT RATE5,00%EUR- 2 997,070,00- 2 997,07Total SE:EUR-5175458,000,00-5175458,00 SKRural Development EAFRD investment - private beneficiaries2016Calculated financial correction for deficiencies related to public procurement verification - M04FLAT RATE4,72%EUR- 668 120,35- 554 421,53- 113 698,82Rural Development EAFRD investment - private beneficiaries2017Calculated financial correction for deficiencies related to public procurement verification - M04FLAT RATE4,72%EUR-1844723,48- 606 628,56-1238094,92Rural Development EAFRD investment - private beneficiaries2018Calculated financial correction for deficiencies related to public procurement verification - M04FLAT RATE4,72%EUR-3005072,380,00-3005072,38Rural Development EAFRD Measures with flat-rate support2017Calculated financial correction for deficiencies related to public procurement verification - M06FLAT RATE4,72%EUR- 81 950,91- 26 698,41- 55 252,50Rural Development EAFRD Measures with flat-rate support2018Calculated financial correction for deficiencies related to public procurement verification - M06FLAT RATE4,72%EUR- 868 287,060,00- 868 287,06Rural Development EAFRD forestry measures2016Calculated financial correction for deficiencies related to public procurement verification - M08FLAT RATE4,72%EUR- 206 730,08- 206 730,080,00Rural Development EAFRD forestry measures2017Calculated financial correction for deficiencies related to public procurement verification - M08FLAT RATE4,72%EUR-1256240,23-1256240,230,00Rural Development EAFRD forestry measures2018Calculated financial correction for deficiencies related to public procurement verification - M08FLAT RATE4,72%EUR- 583 234,610,00- 583 234,61Rural Development EAFRD Leader2017Calculated financial correction for deficiencies related to public procurement verification - M19FLAT RATE4,72%EUR- 25 779,79- 8 398,67- 17 381,12 Rural Development EAFRD Leader2018Calculated financial correction for deficiencies related to public procurement verification - M19FLAT RATE4,72%EUR- 9 898,710,00- 9 898,71Rural Development EAFRD measures subject to IACS2016Measure 10 'Agri-environment-climate' Weaknesses in LPIS update-quality and instigation of recoveries CY 2015-2017ONE OFFEUR- 317 444,020,00- 317 444,02Rural Development EAFRD measures subject to IACS2017Measure 10 'Agri-environment-climate' Weaknesses in LPIS update-quality and instigation of recoveries CY 2015-2017ONE OFFEUR- 396 604,860,00- 396 604,86Rural Development EAFRD measures subject to IACS2018Measure 10 'Agri-environment-climate' Weaknesses in LPIS update-quality and instigation of recoveries CY 2015-2017ONE OFFEUR- 418 697,420,00- 418 697,42Rural Development EAFRD measures subject to IACS2016Measure 11 'Organic farming' Weaknesses in LPIS update-quality and instigation of recoveries CY 2015-2017ONE OFFEUR- 270 123,960,00- 270 123,96Rural Development EAFRD measures subject to IACS2017Measure 11 'Organic farming' Weaknesses in LPIS update-quality and instigation of recoveries CY 2015-2017ONE OFFEUR- 291 093,340,00- 291 093,34Rural Development EAFRD measures subject to IACS2018Measure 11 'Organic farming' Weaknesses in LPIS update-quality and instigation of recoveries CY 2015-2017ONE OFFEUR- 301 664,420,00- 301 664,42

Rural Development EAFRD measures subject to IACS2016Measure 12 'Natura 2000 and Water Framework Directive' ''payments' Weaknesses in LPIS update-quality and instigation of recoveries CY 2015-2017ONE OFFEUR- 644,370,00- 644,37Rural Development EAFRD measures subject to IACS2017Measure 12 'Natura 2000 and Water Framework Directive' ''payments' Weaknesses in LPIS update-quality and instigation of recoveries CY 2015-2017ONE OFFEUR- 779,430,00- 779,43Rural Development EAFRD measures subject to IACS2018Measure 12 'Natura 2000 and Water Framework Directive' ''payments' Weaknesses in LPIS update-quality and instigation of recoveries CY 2015-2017ONE OFFEUR- 530,270,00- 530,27Rural Development EAFRD measures subject to IACS2016Measure 13 'Payments to areas facing natural or other specific constraints' Weaknesses in LPIS update-quality and instigation of recoveries CY 2015-2017ONE OFFEUR-1655404,940,00-1655404,94Rural Development EAFRD measures subject to IACS2017Measure 13 'Payments to areas facing natural or other specific constraints' Weaknesses in LPIS update-quality and instigation of recoveries CY 2015-2017ONE OFFEUR-1682955,260,00-1682955,26Rural Development EAFRD measures subject to IACS2018Measure 13 'Payments to areas facing natural or other specific constraints' Weaknesses in LPIS update-quality and instigation of recoveries CY 2015-2017ONE OFFEUR-1681029,330,00-1681029,33 Cross-compliance2017XC - CY 2016FLAT RATE2,00%EUR- 150 350,62- 9 540,10- 140 810,52Cross-compliance2018XC - CY 2016FLAT RATE2,00%EUR- 4 213,83- 60,22- 4 153,61Cross-compliance2018XC - CY 2017FLAT RATE2,00%EUR- 160 926,82- 4 144,06- 156 782,76Total SK:EUR-15882500,49-2672861,86-13209638,63CurrencyAmountDeductionsFinancial ImpactEUR-67224877,71-11243483,05-55981394,66