Commission Implementing Decision (EU) 2021/2020 of 17 November 2021 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(2021) 8168)

Commission Implementing Decision (EU) 2021/2020 of 17 November 2021 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(2021) 8168) (Only the Croatian, Czech, Dutch, Estonian, French, German, Greek, Hungarian, Italian, Lithuanian, Portuguese, Romanian, Slovene, 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 the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 OJ L 347, 20.12.2013, p. 549. , and in particular Article 52 thereof, After consulting the Committee on the Agricultural Funds, Whereas: (1) In accordance with Article 52 of Regulation (EU) No 1306/2013, the Commission is to carry out the necessary verifications, communicate to the Member States the results of those verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question and formally communicate its conclusions to them. (2) The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission. (3) In accordance with Regulation (EU) No 1306/2013, only agricultural expenditure, which has been incurred in a way that has not infringed Union law may be financed. (4) In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot therefore be financed under the EAGF and the EAFRD. (5) The amounts that are not recognised as being chargeable to the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 24 months before the Commission’s written notification of the results of the verifications to the Member States. (6) The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation. (7) As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject Ares(2021)6573344. . (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 May 2021,

HAS ADOPTED THIS DECISION:

Article 1

The amounts set out in the Annex and related to expenditure incurred by the Member States’ accredited paying agencies and declared under the EAGF or the EAFRD shall be excluded from Union financing.

Article 2

This Decision is addressed to the Kingdom of Belgium, the Czech Republic, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Lithuania, Hungary, the Republic of Austria, the Portuguese Republic, Romania and the Republic of Slovenia. Done at Brussels, 17 November 2021. For the Commission Janusz Wojciechowski Member of the Commission

Annex

ANNEX Decision: 67 Budget Item: 6200 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactATVoluntary Coupled Support2018Measure 01. One-off. CY 2017ONE OFFEUR-148672,120,00-148672,12Voluntary Coupled Support2019Measure 01. One-off. CY 2018ONE OFFEUR-140535,460,00-140535,46Voluntary Coupled Support2018Measure 02. One-off. CY 2017ONE OFFEUR-105859,490,00-105859,49Voluntary Coupled Support2019Measure 02. One-off. CY 2018ONE OFFEUR-96428,320,00-96428,32Voluntary Coupled Support2018Measure 03. One-off. CY2017ONE OFFEUR-6546,180,00-6546,18Voluntary Coupled Support2018Measure 04. One-off. CY2017ONE OFFEUR-547,840,00-547,84Voluntary Coupled Support2020Measures 01 and 02. One-off. CY 2019. UploadONE OFFEUR-240525,660,00-240525,66Voluntary Coupled Support2018Measures 03 and 04. FR 5%. CY2017FLAT RATE5,00%EUR-32490,490,00-32490,49Voluntary Coupled Support2019Measures 03 and 04. FR 5%. CY2018FLAT RATE5,00%EUR-33713,030,00-33713,03Voluntary Coupled Support2020Measures 03 and 04. FR 5%. CY2019. UploadFLAT RATE5,00%EUR-33800,060,00-33800,06Voluntary Coupled Support2021Measures 03 and 04. FR 5%. CY2020. UploadFLAT RATE5,00%EUR-33162,690,00-33162,69Total AT:EUR-872281,340,00-872281,34BEPromotion Measures2020 FY2020 for VLAM 2016/15, VLAM 2016/16 and VLAM 2016/18. Selection of implementing bodies (eligibility). ONE OFFEUR-27549,360,00-27549,36 Voluntary Coupled Support2018M01. KC1.1 and 1.3 - Oneoff - CY2017ONE OFFEUR-800789,640,00-800789,64Voluntary Coupled Support2019M01. KC1.1 - Oneoff - CY2018ONE OFFEUR-921976,670,00-921976,67Voluntary Coupled Support2018M01-M02-M03. KC 1.1.1 and 1.2.2 - Flat rate 5%on5% - CY2017-CY2018FLAT RATE5,00%EUR-140923,030,00-140923,03Voluntary Coupled Support2019M01-M02-M03. KC 1.1.1 and 1.2.2 - Flat rate 5%on5% - CY2017-CY2018FLAT RATE5,00%EUR-139353,410,00-139353,41Voluntary Coupled Support2020M01-M02-M03. KC1.2.2 - Flat rate 5%on5% - CY2019FLAT RATE5,00%EUR-138701,450,00-138701,45Voluntary Coupled Support2018M02. KC1.1 - Oneoff - CY2017ONE OFFEUR-36040,370,00-36040,37Voluntary Coupled Support2019M02. KC1.1 - Oneoff - CY2018ONE OFFEUR-43234,370,00-43234,37Voluntary Coupled Support2018M03. KC1.1 and 1.3 - Oneoff - CY2017ONE OFFEUR-44201,420,00-44201,42Voluntary Coupled Support2019M03. KC1.1-Oneoff-CY2018ONE OFFEUR-47210,270,00-47210,27Voluntary Coupled Support2018M04. All KCs - Flat rate 10% - CY2017-CY2018FLAT RATE10,00%EUR-57569,280,00-57569,28Voluntary Coupled Support2019M04. All KCs - Flat rate 10% - CY2017-CY2018FLAT RATE10,00%EUR-58496,640,00-58496,64Voluntary Coupled Support2020M04. All KCs - Flat rate 10% - CY2019FLAT RATE10,00%EUR-57896,040,00-57896,04Clearance of Accounts - Financial Clearance2019Non respect des procédures de marché public pour les programmes sociaux (lait et F&V)ONE OFFEUR-279096,070,00-279096,07Promotion Measures2018

Processed Potatoes and European Poultry VLAM 2016/15 Selection of implementing bodies (eligibility) ONE OFFEUR-17142,570,00-17142,57 Promotion Measures2019 Processed Potatoes and European Poultry VLAM 2016/15 Selection of implementing bodies (eligibility) ONE OFFEUR-15640,590,00-15640,59Clearance of Accounts - Financial Clearance2019Programme pour les écoles, non respect des délais de paiementONE OFFEUR-150308,820,00-150308,82Promotion Measures2017 Taste Of Europe_Brazil VLAM 2016/16 Selection of implementing bodies (eligibility) ONE OFFEUR-3461,050,00-3461,05Promotion Measures2018 Taste Of Europe_Brazil VLAM 2016/16 Selection of implementing bodies (eligibility) ONE OFFEUR-5456,970,00-5456,97Promotion Measures2019 Taste Of Europe_Brazil VLAM 2016/16 Selection of implementing bodies (eligibility) ONE OFFEUR-9480,100,00-9480,10Promotion Measures2017 Taste of Europe_Canada VLAM 2016/18 Selection of implementing bodies (eligibility) ONE OFFEUR-4597,610,00-4597,61Promotion Measures2018 Taste of Europe_Canada VLAM 2016/18 Selection of implementing bodies (eligibility) ONE OFFEUR-9597,730,00-9597,73Promotion Measures2019 Taste of Europe_Canada VLAM 2016/18 Selection of implementing bodies (eligibility) ONE OFFEUR-10116,220,00-10116,22 Promotion Measures2017 Taste Of Europe_India VLAM 2016/17 Selection of implementing bodies (eligibility) ONE OFFEUR-3923,580,00-3923,58Promotion Measures2018 Taste Of Europe_India VLAM 2016/17 Selection of implementing bodies (eligibility) ONE OFFEUR-4048,520,00-4048,52Promotion Measures2019 Taste Of Europe_India VLAM 2016/17 Selection of implementing bodies (eligibility) ONE OFFEUR-1005,180,00-1005,18Total BE:EUR-3027816,960,00-3027816,96CZDecoupled Direct Aids2016Active farmer 2015-2017 SAPSFLAT RATE5,00%EUR-2251440,51-5645,44-2245795,07Decoupled Direct Aids2017Active farmer 2015-2017 SAPSFLAT RATE5,00%EUR-2251007,60-6312,60-2244695,00Decoupled Direct Aids2018Active farmer 2015-2017 SAPSFLAT RATE5,00%EUR-2246387,170,00-2246387,17Voluntary Coupled Support2016Active farmer 2015-2017 VCSFLAT RATE5,00%EUR-615232,86-445,61-614787,25Voluntary Coupled Support2017Active farmer 2015-2017 VCSFLAT RATE5,00%EUR-1811,760,00-1811,76Reimbursement of direct aids in relation to financial discipline2017All weaknesses 2015-2017FLAT RATE2,00%EUR-220820,290,00-220820,29Reimbursement of direct aids in relation to financial discipline2018All weaknesses 2015-2017FLAT RATE2,00%EUR-215209,820,00-215209,82Reimbursement of direct aids in relation to financial discipline2019All weaknesses 2015-2017FLAT RATE2,00%EUR-218667,840,00-218667,84 Decoupled Direct Aids2016Artificial conditions SAPS 2015FLAT RATE5,00%EUR-164449,24-513,12-163936,12Decoupled Direct Aids2017Artificial conditions SAPS 2016FLAT RATE5,00%EUR-166906,58-582,23-166324,35Decoupled Direct Aids2018Artificial conditions SAPS 2017FLAT RATE5,00%EUR-186108,22-28689,78-157418,44Decoupled Direct Aids2016Greening - PG determination 2015-2017 & all other findings affecting greening populationFLAT RATE2,00%EUR-4939856,040,00-4939856,04Decoupled Direct Aids2017Greening - PG determination 2015-2017 & all other findings affecting greening populationFLAT RATE2,00%EUR-4998868,960,00-4998868,96Decoupled Direct Aids2018Greening - PG determination 2015-2017 & all other findings affecting greening populationFLAT RATE2,00%EUR-4960352,470,00-4960352,47Decoupled Direct Aids2019Greening - PG determination 2015-2017 & all other findings affecting greening populationFLAT RATE2,00%EUR-24707,000,00-24707,00Decoupled Direct Aids2016Late lodging SAPS 2015-2017ONE OFFEUR-310744,86-779,19-309965,67Decoupled Direct Aids2017Late lodging SAPS 2015-2017ONE OFFEUR-310685,11-869,69-309815,42Decoupled Direct Aids2018Late lodging SAPS 2015-2017ONE OFFEUR-291151,420,00-291151,42Decoupled Direct Aids2019Late lodging SAPS 2015-2017ONE OFFEUR0,000,000,00Decoupled Direct Aids2018OTSC insufficient number SAPS 2017 (Yellow card)ONE OFFEUR-18808,710,00-18808,71Decoupled Direct Aids2019OTSC insufficient number SAPS 2017 (Yellow card)ONE OFFEUR-24,530,00-24,53Decoupled Direct Aids2016Recoveries SAPS 2015-2017ESTIMATED BY AMOUNTEUR-5970817,09-14971,71-5955845,38Decoupled Direct Aids2017Recoveries SAPS 2015-2017ESTIMATED BY AMOUNTEUR-5969669,02-16710,64-5952958,38

Decoupled Direct Aids2018Recoveries SAPS 2015-2017ESTIMATED BY AMOUNTEUR-5938606,930,00-5938606,93Decoupled Direct Aids2019Recoveries SAPS 2015-2017ESTIMATED BY AMOUNTEUR-8473,720,00-8473,72Decoupled Direct Aids2016YFS Artificial condition 2015-2017 & all other weaknessesFLAT RATE2,00%EUR-43876,310,00-43876,31Decoupled Direct Aids2017YFS Artificial condition 2015-2017 & all other weaknessesFLAT RATE2,00%EUR-47606,010,00-47606,01Decoupled Direct Aids2018YFS Artificial condition 2015-2017 & all other weaknessesFLAT RATE2,00%EUR-48425,990,00-48425,99Decoupled Direct Aids2019YFS Artificial condition 2015-2017 & all other weaknessesFLAT RATE2,00%EUR-147,180,00-147,18Total CZ:EUR-42420863,24-75520,01-42345343,23DEClearance of Accounts - Financial Clearance2019 EAFRD IACS and EAFRD Non-IACS - financial errors EAGF Non-IACS - known error EAGF - unexplained differences in reconciliation EAGF - unjustified payment entitlements ONE OFFEUR-26952,100,00-26952,10Clearance of Accounts - Financial Clearance2019EAGF Non-IACS - projected incompliance rateESTIMATED BY AMOUNTEUR-528153,920,00-528153,92Total DE:EUR-555106,020,00-555106,02EEVoluntary Coupled Support2019Animal replacement and late notification – CY 2018ONE OFFEUR-231180,980,00-231180,98Voluntary Coupled Support2019Animal replacement and late notification – CY 2019ONE OFFEUR-197711,030,00-197711,03Voluntary Coupled Support2018Animal replacement – CY 2017ONE OFFEUR-207088,410,00-207088,41Total EE:EUR-635980,420,00-635980,42 ESClearance of Accounts - Financial Clearance2019Financial clearance FY2019 - Errors in EAGF and EAFRDONE OFFEUR-9374,900,00-9374,90Clearance of Accounts - Financial Clearance2019Financial errors in EAGF and EAFRDONE OFFEUR-12378,410,00-12378,41Wine - Promotion in third countries2017Promotion in third countries - deficiencies in the administrative checks in FY2017-FY2020 in CCAA ValenciaFLAT RATE5,00%EUR-123779,850,00-123779,85Wine - Promotion in third countries2018Promotion in third countries - deficiencies in the administrative checks in FY2017-FY2020 in CCAA ValenciaFLAT RATE5,00%EUR-116347,250,00-116347,25Wine - Promotion in third countries2019Promotion in third countries - deficiencies in the administrative checks in FY2017-FY2020 in CCAA ValenciaFLAT RATE5,00%EUR-129768,510,00-129768,51Wine - Promotion in third countries2020Promotion in third countries - deficiencies in the administrative checks in FY2017-FY2020 in ValenciaFLAT RATE5,00%EUR-30237,640,00-30237,64Wine - Promotion in third countries2018Promotion in third countries - overpayment of expenditure - ineligible expenditure related to the audit certificates in FY 2018 for 5 CCAAONE OFFEUR-29374,500,00-29374,50Wine - Restructuring and conversion of vineyards2020Restructuring - deficiencies in methodology used for establishing the national maximum levels of support affecting whole Spain - FY2017-FY2020FLAT RATE3,00%EUR-4304,880,00-4304,88Wine - Restructuring and conversion of vineyards2017Restructuring- deficiencies in methodology used for establishing the national maximum levels of support affecting whole Spain - FY2017-FY2020FLAT RATE3,00%EUR-93006,880,00-93006,88

Wine - Restructuring and conversion of vineyards2018Restructuring- deficiencies in methodology used for establishing the national maximum levels of support affecting whole Spain - FY2017-FY2020FLAT RATE3,00%EUR-73157,760,00-73157,76Wine - Restructuring and conversion of vineyards2019Restructuring- deficiencies in methodology used for establishing the national maximum levels of support affecting whole Spain - FY2017-FY2020FLAT RATE3,00%EUR-36705,280,00-36705,28Wine - Restructuring and conversion of vineyards2020Restructuring- deficiencies in methodology used for establishing the national maximum levels of support affecting whole Spain - FY2017-FY2020FLAT RATE3,00%EUR-21946,090,00-21946,09Wine - Restructuring and conversion of vineyards2017Restructuring - deficiencies in the methodology for the calculation of the unit cost for in-kind contribution and its implementation in CCAA Valencia in FY2017-FY2018ONE OFFEUR-268155,850,00-268155,85Wine - Restructuring and conversion of vineyards2018Restructuring - deficiencies in the methodology for the calculation of the unit cost for in-kind contribution and its implementation in CCAA Valencia in FY2017-FY2018ONE OFFEUR-354284,880,00-354284,88Total ES:EUR-1302822,680,00-1302822,68FRClearance of Accounts - Financial Clearance2018CréancesONE OFFEUR-4981,390,00-4981,39Clearance of Accounts - Financial Clearance2018FEAGA erreur connueONE OFFEUR-262,040,00-262,04Total FR:EUR-5243,430,00-5243,43GRVoluntary Coupled Support2017Administrative checks, including cross-checks, to establish the eligibility of the aid– bovine sectorONE OFFEUR-588722,930,00-588722,93 Voluntary Coupled Support2018Administrative checks, including cross-checks, to establish the eligibility of the aid– bovine sectorONE OFFEUR-2122,560,00-2122,56Voluntary Coupled Support2017Checks on the correctness of the calculation of the aid including application of administrative penalties - identification/sanctioning of late notifications in the bovine databaseONE OFFEUR-163006,500,00-163006,50Voluntary Coupled Support2018Checks on the correctness of the calculation of the aid including application of administrative penalties - identification/sanctioning of late notifications in the bovine databaseONE OFFEUR-217026,500,00-217026,50Other Direct Aid - POSEI (2014+)2018Penalties following administrative and on-the-spot checks - FY 2018ONE OFFEUR-13461,220,00-13461,22Other Direct Aid - POSEI (2014+)2019Penalties following administrative and on-the-spot checks - FY 2019ONE OFFEUR-30338,960,00-30338,96Other Direct Aid - POSEI (2014+)2020Penalties following administrative and on-the-spot checks - FY 2020ONE OFFEUR-24873,200,00-24873,20Voluntary Coupled Support2017Performance of on-the-spot checks in the number required- minimum control rate not achievedONE OFFEUR-1116,660,00-1116,66Olive Oil - Work programmes of operators' organisations2018Severe deficiencies in the operation of the key control Appropriate performance of the administrative checks to establish the eligibility of work programmes and the aid applications.FLAT RATE10,00%EUR-589465,150,00-589465,15Total GR:EUR-1630133,680,00-1630133,68HRDecoupled Direct Aids2019BPS - Calculated error following the deficiencies identified by the Certification BodyONE OFFEUR-37355,270,00-37355,27

EU School Scheme2018Fruit and Vegetable School schemes - flat rate correction on part of the FY2018 populationFLAT RATE10,00%EUR-56033,610,00-56033,61EU School Scheme2019Fruit and Vegetable School schemes - key control severe deficiencyFLAT RATE10,00%EUR-172061,230,00-172061,23EU School Scheme2020Fruit and Vegetable School schemes - key control severe deficiencyFLAT RATE10,00%EUR-151344,080,00-151344,08Fruit and Vegetables - Exceptional support measures2017Fruit & Vegetable Exceptional support measures – Checks to establish the access to the aid claimedONE OFFEUR-27785,920,00-27785,92Fruit and Vegetables - Exceptional support measures2018Fruit & Vegetable Exceptional support measures – Checks to establish the access to the aid claimedONE OFFEUR-199630,410,00-199630,41Decoupled Direct Aids2019Greening - error calculated following the deficiencies identified by the CBONE OFFEUR-11009,880,00-11009,88EU School Scheme2019Milk School Schemes - calculated errorONE OFFEUR-4574,640,00-4574,64EU School Scheme2020Milk School Schemes - calculated errorONE OFFEUR-672,640,00-672,64Voluntary coupled support2019Voluntary Coupled Support - error calculated following the deficiencies identified by the CBONE OFFEUR-2770,250,00-2770,25Wine - Investment2017Wine Investment – eligibility of the preparatory costsONE OFFEUR-16141,870,00-16141,87Wine - Investment2018Wine Investment – eligibility of the preparatory costsONE OFFEUR-13830,090,00-13830,09Decoupled Direct Aids2019Young Farmer Schemes -error calculated following the deficiencies identified by the CBONE OFFEUR-109,490,00-109,49Total HR:EUR-693319,380,00-693319,38 HUFruit and Vegetables - Operational programmes incl withdrawals2016Deficiencies in the functioning of the key controls Checks to establish the access to the aid claimed and Correct calculation of the aid including administrative reductions and penalties affecting FY 2016 to FY2018FLAT RATE5,00%EUR-100894,280,00-100894,28Fruit and Vegetables - Operational programmes incl withdrawals2017Deficiencies in the functioning of the key controls Checks to establish the access to the aid claimed and Correct calculation of the aid including administrative reductions and penalties affecting FY 2016 to FY2018FLAT RATE5,00%EUR-198303,49-5,59-198297,90Fruit and Vegetables - Operational programmes incl withdrawals2018Deficiencies in the functioning of the key controls Checks to establish the access to the aid claimed and Correct calculation of the aid including administrative reductions and penalties affecting FY 2016 to FY2018FLAT RATE5,00%EUR-211811,130,00-211811,13Fruit and Vegetables - Operational programmes incl withdrawals2019Deficiencies in the functioning of the key controls Checks to establish the access to the aid claimed and Correct calculation of the aid including administrative reductions and penalties affecting FY 2019FLAT RATE5,00%EUR-267765,500,00-267765,50Total HU:EUR-778774,40-5,59-778768,81ITClearance of Accounts - Financial Clearance2018Financial errors in substantive testing - EAGF Non IACSONE OFFEUR-36841,080,00-36841,08Clearance of Accounts - Financial Clearance2018Irregularities cancelled and charged to the EAGFONE OFFEUR-305111,110,00-305111,11Total IT:EUR-341952,190,00-341952,19

PTOther Direct Aid - POSEI (2014+)2017Weakness in the exhaustive administrative checks to establish the access to the aid claimed : LPIS is not reliable FY2017FLAT RATE10,00%EUR-38688,60-773,76-37914,84Other Direct Aid - POSEI (2014+)2018Weakness in the exhaustive administrative checks to establish the access to the aid claimed : LPIS is not reliable FY2018FLAT RATE10,00%EUR-488404,070,00-488404,07Other Direct Aid - POSEI (2014+)2019Weakness in the exhaustive administrative checks to establish the access to the aid claimed : LPIS is not reliable FY2019FLAT RATE10,00%EUR-415352,420,00-415352,42Other Direct Aid - POSEI (2014+)2020Weakness in the exhaustive administrative checks to establish the access to the aid claimed : LPIS is not reliable FY2020FLAT RATE10,00%EUR-401640,110,00-401640,11Total PT:EUR-1344085,20-773,76-1343311,44RODecoupled Direct Aids2018All weaknesesses combinedFLAT RATE5,00%EUR-76550223,95-25760,36-76524463,59Decoupled Direct Aids2019All weaknesesses combinedFLAT RATE5,00%EUR-80582556,680,00-80582556,68Voluntary Coupled Support2018All weaknesses combined VCS 2017-2018FLAT RATE5,00%EUR-3757811,89-73980,35-3683831,54Voluntary Coupled Support2019All weaknesses combined VCS 2017-2018FLAT RATE5,00%EUR-3702774,720,00-3702774,72Clearance of Accounts - Financial Clearance2019PIR EAGF NON IACSESTIMATED BY AMOUNTEUR-636890,690,00-636890,69Total RO:EUR-165230257,93-99740,71-165130517,22SIDecoupled Direct Aids2017BPS/Administrative checks on PEs when setting up the BPS, Recovery of PE - CY 2015 & 2016ONE OFFEUR-1492952,60-11,64-1492940,96Decoupled Direct Aids2018BPS/Administrative checks on PEs when setting up the BPS, Recovery of PE - CY 2015 & 2016ONE OFFEUR-719,670,00-719,67 Decoupled Direct Aids2019BPS/Administrative checks on PEs when setting up the BPS, Recovery of PE - CY 2015 & 2016ONE OFFEUR-291,330,00-291,33Decoupled Direct Aids2018BPS/Administrative checks on PEs when setting up the BPS, Recovery of PE - CY 2017ONE OFFEUR-871960,53-3,18-871957,35Decoupled Direct Aids2019BPS/Administrative checks on PEs when setting up the BPS, Recovery of PE - CY 2017ONE OFFEUR-36,440,00-36,44Decoupled Direct Aids2019BPS/Administrative checks on PEs when setting up the BPS, Recovery of PE - CY 2018ONE OFFEUR-771009,020,00-771009,02Decoupled Direct Aids2017 Greening payment /Administrative checks on PEs when setting up the BPS Recovery of PEs Claim year 2015 & 2016 ONE OFFEUR-843450,46-6,72-843443,74Decoupled Direct Aids2018 Greening payment /Administrative checks on PEs when setting up the BPS Recovery of PEs Claim year 2015 & 2016 ONE OFFEUR-389,300,00-389,30Decoupled Direct Aids2019 Greening payment /Administrative checks on PEs when setting up the BPS Recovery of PEs Claim year 2015 & 2016 ONE OFFEUR-152,970,00-152,97Decoupled Direct Aids2018 Greening payment /Administrative checks on PEs when setting up the BPS Recovery of PEs Claim year 2017 ONE OFFEUR-493784,89-1,59-493783,30Decoupled Direct Aids2019 Greening payment /Administrative checks on PEs when setting up the BPS

Recovery of PEs Claim year 2017 ONE OFFEUR-20,600,00-20,60 Decoupled Direct Aids2019 Greening payment /Administrative checks on PEs when setting up the BPS Recovery of PEs Claim year 2018 ONE OFFEUR-427634,980,00-427634,98Decoupled Direct Aids2017 YFS /Administrative checks on PEs when setting up the BPS Recovery of PEs - NR Claim year 2016 ONE OFFEUR-31761,420,00-31761,42Decoupled Direct Aids2018 YFS /Administrative checks on PEs when setting up the BPS Recovery of PEs - NR Claim year 2017 ONE OFFEUR-30395,570,00-30395,57Decoupled Direct Aids2019 YFS /Administrative checks on PEs when setting up the BPS Recovery of PEs - NR Claim year 2018 ONE OFFEUR-9776,000,00-9776,00Total SI:EUR-4974335,78-23,13-4974312,65CurrencyAmountDeductionsFinancial ImpactEUR-223812972,65-176063,20-223636909,45 Budget Item: 6201 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBEClearance of Accounts - Financial Clearance2019EAFRD IACS : known error for the measure mating disruption in fruit cropsONE OFFEUR-27251,700,00-27251,70Clearance of Accounts - Financial Clearance2019EAFRD NON-IACS : projected incompliance rateONE OFFEUR-158317,690,00-158317,69 Clearance of Accounts - Financial Clearance2019Feader Hors SIGC : correction forfaitaire de 5% sur les mesures investissement - évaluation du coût raisonnableFLAT RATE5,00%EUR-603594,870,00-603594,87Clearance of Accounts - Financial Clearance2019Feader SIGC : erreur connue - mesure 10ONE OFFEUR-824,000,00-824,00Clearance of Accounts - Financial Clearance2019Mesure 6.4 - controle de la raisonnabilité des coûts insuffisantFLAT RATE5,00%EUR-2084,920,00-2084,92Clearance of Accounts - Financial Clearance2019Taux de non-conformitéESTIMATED BY AMOUNTEUR-134698,470,00-134698,47Total BE:EUR-926771,650,00-926771,65CZRural Development EAFRD measures subject to IACS2016Active farmer EAFRDFLAT RATE5,00%EUR-533764,120,00-533764,12Rural Development EAFRD measures subject to IACS2017Active farmer EAFRDFLAT RATE5,00%EUR-596040,9643,59-596084,55Rural Development EAFRD measures subject to IACS2018Active farmer EAFRDFLAT RATE5,00%EUR-623339,6039,20-623378,80Total CZ:EUR-1753144,6882,79-1753227,47DEClearance of Accounts - Financial Clearance2019EAFRD 2007-2013 - unexplained difference in reconciliationONE OFFEUR-15,150,00-15,15Clearance of Accounts - Financial Clearance2019EAFRD 2013-2020 - unexplained difference in reconciliationONE OFFEUR-2052,960,00-2052,96Clearance of Accounts - Financial Clearance2019 EAFRD IACS and EAFRD Non-IACS - financial errors EAGF Non-IACS - known error EAGF - unexplained differences in reconciliation EAGF - unjustified payment entitlements ONE OFFEUR-42977,420,00-42977,42 Total DE:EUR-45045,530,00-45045,53ESClearance of Accounts - Financial Clearance2018 EAFRD – Deficiencies in key controls in Non-IACS in CB report for year 2019. FLAT RATE5,00%EUR-81588,530,00-81588,53Clearance of Accounts - Financial Clearance2019 EAFRD – Deficiencies in key controls in Non-IACS in CB report for year 2019.

FLAT RATE5,00%EUR-346800,110,00-346800,11Clearance of Accounts - Financial Clearance2019Enquiry CEB/2020/026/ES - CB findingsESTIMATED BY AMOUNTEUR-101680,000,00-101680,00Clearance of Accounts - Financial Clearance2018Financial clearance FY2019 - Errors in EAGF and EAFRDONE OFFEUR-1105,850,00-1105,85Clearance of Accounts - Financial Clearance2019Financial errors in EAGF and EAFRDONE OFFEUR-62092,210,00-62092,21Total ES:EUR-593266,700,00-593266,70FRClearance of Accounts - Financial Clearance2018EPP dans FEADER HSIGCESTIMATED BY AMOUNTEUR-13880021,160,00-13880021,16Rural Development EAFRD measures subject to IACS2018EPP dans Feader SIGCESTIMATED BY AMOUNTEUR-193978,190,00-193978,19Rural Development EAFRD forestry measures2018Feader erreurs connuesONE OFFEUR-83312,030,00-83312,03Rural Development EAFRD investment - private beneficiaries2018Feader erreurs connuesONE OFFEUR-5471,210,00-5471,21Rural Development EAFRD investment - public beneficiaries2018Feader erreurs connuesONE OFFEUR-2567,710,00-2567,71 Rural Development EAFRD Knowledge and innovation2018Feader erreurs connuesONE OFFEUR-52232,100,00-52232,10Rural Development EAFRD Leader2019RD1-2019-805-FR - Reference cost (cost reasonableness) FY2019 - M19.2ONE OFFEUR-4425,250,00-4425,25Rural Development EAFRD investment - private beneficiaries2019RD1-2019-805-FR - Reference cost (reasonableness of the cost) FY2019 - M4.2ONE OFFEUR-165241,490,00-165241,49Rural Development EAFRD investment - private beneficiaries2018RD1-2019-805-FR - Reference cost (reasonableness of the costs) FY2018 M4.2ONE OFFEUR-11126,830,00-11126,83Total FR:EUR-14398375,970,00-14398375,97HRRural Development EAFRD investment - private beneficiaries2017Deficiencies in the checks on the reasonableness of costsFLAT RATE5,00%EUR-1377659,970,00-1377659,97Rural Development EAFRD investment - private beneficiaries2018Deficiencies in the checks on the reasonableness of costsFLAT RATE5,00%EUR-3096765,720,00-3096765,72Rural Development EAFRD investment - private beneficiaries2019Deficiencies in the checks on the reasonableness of costsFLAT RATE5,00%EUR-796642,200,00-796642,20Rural Development EAFRD investment - private beneficiaries2020Deficiencies in the checks on the reasonableness of costsFLAT RATE5,00%EUR-50094,280,00-50094,28Clearance of Accounts - Financial Clearance2019Incompliance rate for the EAFRD IACSESTIMATED BY AMOUNTEUR-1484730,840,00-1484730,84Total HR:EUR-6805893,010,00-6805893,01ITClearance of Accounts - Financial Clearance2016LAR/2018/012/IT known errors on EAFRD populationONE OFFEUR-1469700,840,00-1469700,84 Rural Development EAFRD measures subject to IACS2018MEA - the existence of a shift in LPIS - M10 - CY2017 - AGEA IT01ONE OFFEUR-48472,57-11459,18-37013,39Rural Development EAFRD measures subject to IACS2018MEA - the existence of a shift in LPIS - M10 - CY2017 - AGREA IT08ONE OFFEUR-20282,080,00-20282,08Rural Development EAFRD measures subject to IACS2018MEA - the existence of a shift in LPIS - M10 - CY2017 - APPAG IT25ONE OFFEUR-11103,940,00-11103,94Rural Development EAFRD measures subject to IACS2018MEA - the existence of a shift in LPIS - M10 - CY2017 - ARCEA IT26ONE OFFEUR-5024,300,00-5024,30Rural Development EAFRD measures subject to IACS2018MEA - the existence of a shift in LPIS - M10 - CY2017 - ARPEA IT10ONE OFFEUR-43006,870,00-43006,87Rural Development EAFRD measures subject to IACS2018MEA - the existence of a shift in LPIS - M10 - CY2017 - AVEPA IT05ONE OFFEUR-21661,98-67,56-21594,42Rural Development EAFRD measures subject to IACS2018MEA - the existence of a shift in LPIS - M10 - CY2017 - OPRLO IT23ONE OFFEUR-17522,23-20,55-17501,68Rural Development EAFRD measures subject to IACS2018MEA - the existence of a shift in LPIS - M11 - CY2017 - AGEA IT01ONE OFFEUR-69117,37-22919,09-46198,28Rural Development EAFRD measures subject to IACS2018MEA - the existence of a shift in LPIS - M11 - CY2017 - AGREA IT08ONE OFFEUR-17872,040,00-17872,04Rural Development EAFRD measures subject to IACS2018MEA - the existence of a shift in LPIS - M11 - CY2017 - APPAG IT25ONE OFFEUR-13944,62-16,19-13928,43Rural Development EAFRD measures subject to IACS2018MEA - the existence of a shift in LPIS - M11 - CY2017 - ARCEA IT26ONE OFFEUR-4807,360,00-4807,36Rural Development EAFRD measures subject to IACS2018MEA - the existence of a shift in LPIS - M11 - CY2017 - ARPEA IT10ONE OFFEUR-5869,230,00-5869,23Rural Development EAFRD measures subject to IACS2018MEA - the existence of a shift in LPIS - M11 - CY2017 - ARTEA IT07ONE OFFEUR-2,350,00-2,35

Rural Development EAFRD measures subject to IACS2018MEA - the existence of a shift in LPIS - M11 - CY2017 - AVEPA IT05ONE OFFEUR-656,11-0,21-655,90Rural Development EAFRD measures subject to IACS2018MEA - the existence of a shift in LPIS - M11 - CY2017 - OPRLO IT23ONE OFFEUR-5581,78-38,81-5542,97Rural Development EAFRD measures subject to IACS2018MEA - the existence of a shift in LPIS - M12 - CY2017 - AGEA IT01ONE OFFEUR-8781,07-60,68-8720,39Rural Development EAFRD measures subject to IACS2018MEA - the existence of a shift in LPIS - M12 - CY2017 - ARPEA IT10ONE OFFEUR-2,700,00-2,70Rural Development EAFRD measures subject to IACS2018MEA - the existence of a shift in LPIS - M13 - CY2017 - AGEA IT01ONE OFFEUR-50655,21-17186,69-33468,52Rural Development EAFRD measures subject to IACS2018MEA - the existence of a shift in LPIS - M13 - CY2017 - AGREA IT08ONE OFFEUR-8173,09-2,19-8170,90Rural Development EAFRD measures subject to IACS2018MEA - the existence of a shift in LPIS - M13 - CY2017 - APPAG IT25ONE OFFEUR-27384,68-4,06-27380,62Rural Development EAFRD measures subject to IACS2018MEA - the existence of a shift in LPIS - M13 - CY2017 - ARCEA IT26ONE OFFEUR-3666,410,00-3666,41Rural Development EAFRD measures subject to IACS2018MEA - the existence of a shift in LPIS - M13 - CY2017 - ARPEA IT10ONE OFFEUR-11845,390,00-11845,39Rural Development EAFRD measures subject to IACS2018MEA - the existence of a shift in LPIS - M13 - CY2017 - AVEPA IT05ONE OFFEUR-7347,20-0,66-7346,54Rural Development EAFRD measures subject to IACS2018MEA - the existence of a shift in LPIS - M13 - CY2017 - OPRLO IT23ONE OFFEUR-10040,80-45,74-9995,06Rural Development EAFRD forestry measures2018MEA - the existence of a shift in LPIS - M15 - CY2017 - AGEA IT01ONE OFFEUR-1536,660,00-1536,66Rural Development EAFRD forestry measures2018MEA - the existence of a shift in LPIS - M8 - CY2017 - AGEA IT01ONE OFFEUR-3282,02-89,95-3192,07 Rural Development EAFRD forestry measures2018MEA - the existence of a shift in LPIS - M8 - CY2017 - AGREA IT08ONE OFFEUR-1228,070,00-1228,07Rural Development EAFRD forestry measures2018MEA - the existence of a shift in LPIS - M8 - CY2017 - ARCEA IT26ONE OFFEUR-106,570,00-106,57Rural Development EAFRD forestry measures2018MEA - the existence of a shift in LPIS - M8 - CY2017 - ARPEA IT10ONE OFFEUR-5,200,00-5,20Rural Development EAFRD forestry measures2018MEA - the existence of a shift in LPIS - M8 - CY2017 - ARTEA IT07ONE OFFEUR-2004,050,00-2004,05Rural Development EAFRD forestry measures2018MEA - the existence of a shift in LPIS - M8 - CY2017 - AVEPA IT05ONE OFFEUR-1064,990,00-1064,99Rural Development EAFRD forestry measures2018MEA - the existence of a shift in LPIS - M8 - CY2017 - OPRLO IT23ONE OFFEUR-5997,96-0,11-5997,85Total IT:EUR-1897747,74-51911,67-1845836,07LTRural Development EAFRD Measures with flat-rate support2018Key control - Eligibility criteriaFLAT RATE5,00%EUR-51849,380,00-51849,38Rural Development EAFRD Measures with flat-rate support2019Key control - Eligibility criteriaFLAT RATE5,00%EUR-335396,390,00-335396,39Rural Development EAFRD investment - private beneficiaries2017Key control - Reasonableness of costsONE OFFEUR-170905,020,00-170905,02Rural Development EAFRD investment - private beneficiaries2018Key control - Reasonableness of costsONE OFFEUR-26362,980,00-26362,98Total LT:EUR-584513,770,00-584513,77

PTRural Development EAFRD Measures with flat-rate support2021Ineligible beneficiariesONE OFFEUR-16031,250,00-16031,25Rural Development EAFRD Measures with flat-rate support2016Ineligible beneficiariesONE OFFEUR-17718,750,00-17718,75Rural Development EAFRD Measures with flat-rate support2017Ineligible beneficiariesONE OFFEUR-50625,000,00-50625,00Rural Development EAFRD Measures with flat-rate support2018Ineligible beneficiariesONE OFFEUR-28687,500,00-28687,50Rural Development EAFRD Measures with flat-rate support2019Ineligible beneficiariesONE OFFEUR-23625,000,00-23625,00Rural Development EAFRD Leader2020ineligible expenditureONE OFFEUR-3740,000,00-3740,00Rural Development EAFRD Leader2018ineligible expenditureONE OFFEUR-5884,800,00-5884,80Rural Development EAFRD Leader2019ineligible expenditureONE OFFEUR-10361,930,00-10361,93Rural Development EAFRD Risk management2018Ineligible expenditureONE OFFEUR-1799,980,00-1799,98Rural Development EAFRD Risk management2019Ineligible expenditureONE OFFEUR-3198,720,00-3198,72Rural Development EAFRD investment - private beneficiaries2020Ineligible expenditure and increase of aid support rateONE OFFEUR-18159,770,00-18159,77 Rural Development EAFRD investment - private beneficiaries2017Ineligible expenditure and increase of aid support rateONE OFFEUR-24447,020,00-24447,02Rural Development EAFRD investment - private beneficiaries2018Ineligible expenditure and increase of aid support rateONE OFFEUR-90201,040,00-90201,04Rural Development EAFRD investment - private beneficiaries2019Ineligible expenditure and increase of aid support rateONE OFFEUR-76139,490,00-76139,49Total PT:EUR-370620,250,00-370620,25RORural Development EAFRD measures subject to IACS2018Weaknesses in LPISFLAT RATE2,00%EUR-6784086,25-2542,90-6781543,35Rural Development EAFRD measures subject to IACS2019Weaknesses in LPISFLAT RATE2,00%EUR-7044940,970,00-7044940,97Total RO:EUR-13829027,22-2542,90-13826484,32CurrencyAmountDeductionsFinancial ImpactEUR-41204406,52-54371,78-41150034,74