Commission Implementing Decision (EU) 2022/908 of 8 June 2022 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(2022) 3543)

Commission Implementing Decision (EU) 2022/908 of 8 June 2022 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(2022) 3543) (Only the Bulgarian, Czech, English, Finnish, French, German, Greek, Hungarian, Irish, Italian, Portuguese, Romanian, Slovak, Slovenian, Spanish and Swedish texts are authentic) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 OJ L 347, 20.12.2013, p. 549. , and in particular Article 52 thereof, After consulting the Committee on the Agricultural Funds, Whereas: (1) In accordance with Article 52 of Regulation (EU) No 1306/2013, the Commission is to carry out the necessary verifications, communicate to the Member States the results of those verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question and formally communicate its conclusions to them. (2) The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission. (3) In accordance with Regulation (EU) No 1306/2013, only agricultural expenditure, which has been incurred in a way that has not infringed Union law may be financed. (4) In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot therefore be financed under the EAGF and the EAFRD. (5) The amounts that are not recognised as being chargeable to the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 24 months before the Commission’s written notification of the results of the verifications to the Member States. (6) The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation. (7) As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in the summary report on the subject Ares(2022)3643435

. (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 23 March 2022, 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, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, Hungary, the Republic of Austria, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland and the Kingdom of Sweden. Done at Brussels, 8 June 2022. For the Commission Janusz Wojciechowski Member of the Commission

Annex

ANNEX Decision: 69 Budget Item: 08020601 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactATDecoupled Direct Aids2016Deduction CY2015ONE OFFEUR2762784,000,002762784,00Decoupled Direct Aids2017Deduction CY2016ONE OFFEUR5268498,000,005268498,00Total AT:EUR8031282,000,008031282,00Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactCZWine - Investment2011Reimbursement following judgment in case T-627/16FLAT RATE10,00%EUR124003,470,00124003,47Wine - Investment2012Reimbursement following judgment in case T-627/16FLAT RATE10,00%EUR207479,980,00207479,98Wine - Investment2013Reimbursement following judgment in case T-627/16FLAT RATE10,00%EUR201933,620,00201933,62Decoupled Direct Aids2013Reimbursement following judgment in case T-627/16ONE OFFEUR16786,880,0016786,88Wine - Investment2014Reimbursement following judgment in case T-627/16FLAT RATE10,00%EUR103099,130,00103099,13Decoupled Direct Aids2014Reimbursement following judgment in case T-627/16ONE OFFEUR24499,980,0024499,98 Decoupled Direct Aids2015Reimbursement following judgment in case T-627/16ONE OFFEUR27767,370,0027767,37Total CZ:EUR705570,430,00705570,43Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFRCertification2016Non-respect des délais de paiement - remboursementONE OFFEUR103741,0098,56103642,44Total FR:EUR103741,0098,56103642,44Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactITDecoupled Direct Aids2016Reimbursement following judgment in case T-10/20FLAT RATE2,00%EUR68685227,76166676,1468518551,62Voluntary Coupled Support Area Based2016Reimbursement following judgment in case T-10/20FLAT RATE2,00%EUR3690568,93262,103690306,83Decoupled Direct Aids2017Reimbursement following judgment in case T-10/20FLAT RATE2,00%EUR65705911,625116,7965700794,83Reimbursement of direct aids in relation to financial discipline2017Reimbursement following judgment in case T-10/20FLAT RATE2,00%EUR754110,441,21754109,23Voluntary Coupled Support2017Reimbursement following judgment in case T-10/20FLAT RATE2,00%EUR3811472,840,263811472,58Decoupled Direct Aids2018Reimbursement following judgment in case T-10/20FLAT RATE2,00%EUR830757,68127,71830629,97Reimbursement of direct aids in relation to financial discipline2018Reimbursement following judgment in case T-10/20FLAT RATE2,00%EUR730282,200,00730282,20

Voluntary Coupled Support2018Reimbursement following judgment in case T-10/20FLAT RATE2,00%EUR-111868,120,00-111868,12Total IT:EUR144096463,35172184,21143924279,14CurrencyAmountDeductionsFinancial ImpactEUR152937056,78172282,77152764774,01 Budget Item: 08030102 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactRORural Development EAFRD measures subject to IACS2019FY 2019 Q1 M14: Lifting of suspensions made by Commission Decision C(2020) 655ONE OFFEUR0,00-1183276,271183276,27Rural Development EAFRD measures subject to IACS2020FY 2019 Q2 M14: Lifting of suspensions made by Commission Decision C(2020) 655ONE OFFEUR0,00-81026,8581026,85Rural Development EAFRD measures subject to IACS2020 FY 2020 Q2 M14: Lifting of suspensions made by Commission Decision C(2021)3112 ONE OFFEUR0,00-880604,33880604,33Total RO:EUR0,00-2144907,452144907,45CurrencyAmountDeductionsFinancial ImpactEUR0,00-2144907,452144907,45 Budget Item: 08039901 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactITRural Development EAFRD Investment - public beneficiaries2014Reimbursement following judgment in case T-10/20ONE OFFEUR44449,580,0044449,58Rural Development EAFRD investment - public beneficiaries2015Reimbursement following judgment in case T-10/20ONE OFFEUR28584,530,0028584,53Rural Development EAFRD investment - public beneficiaries2016Reimbursement following judgment in case T-10/20ONE OFFEUR7895,280,007895,28Total IT:EUR80929,390,0080929,39CurrencyAmountDeductionsFinancial ImpactEUR80929,390,0080929,39 Budget Item: 6200 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactATDecoupled Direct Aids2016Allocation of entitlements convergence 2015ONE OFFEUR-3734865,190,00-3734865,19Decoupled Direct Aids2017Allocation of entitlements convergence 2016ONE OFFEUR-6097217,590,00-6097217,59Decoupled Direct Aids2018Allocation of entitlements convergence 2017ONE OFFEUR-11261077,240,00-11261077,24 Decoupled Direct Aids2019Allocation of entitlements convergence 2018ONE OFFEUR-15032898,460,00-15032898,46Decoupled Direct Aids2020Allocation of entitlements convergence 2019ONE OFFEUR-18876564,150,00-18876564,15Decoupled Direct Aids2018Allocation of entitlements remedial action Hutweide 2017ONE OFFEUR-5713040,690,00-5713040,69Decoupled Direct Aids2019Allocation of entitlements remedial action Hutweide 2018ONE OFFEUR-7092810,490,00-7092810,49Decoupled Direct Aids2020Allocation of entitlements remedial action Hutweide 2019ONE OFFEUR-8369258,170,00-8369258,17Decoupled Direct Aids2018Non-compliance with Art. 40 of R.639/2014ONE OFFEUR-15472,000,00-15472,00Decoupled Direct Aids2019Non-compliance with Art. 45(2) of R.639/2014FLAT RATE10,00%EUR-108640,200,00-108640,20Total AT:EUR-76301844,180,00-76301844,18Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBGWine - Restructuring and conversion of vineyards2016 Absence in key control FY 2018 - FY 2019 FLAT RATE10,00%EUR-543800,820,00-543800,82Wine - Restructuring and conversion of vineyards2017

Absence in key control FY 2018 - FY 2019 FLAT RATE10,00%EUR-860678,080,00-860678,08Wine - Restructuring and conversion of vineyards2018 Absence in key control FY 2018 - FY 2019 FLAT RATE10,00%EUR-1925862,24-23446,49-1902415,75 Wine - Restructuring and conversion of vineyards2019 Absence in key control FY 2018 - FY 2019 FLAT RATE10,00%EUR-752027,190,00-752027,19Wine - Restructuring and conversion of vineyards2020 Absence in key control FY 2020 FLAT RATE10,00%EUR-346476,290,00-346476,29Total BG:EUR-4428844,62-23446,49-4405398,13Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDEDecoupled Direct Aids2020All weaknesses OTSCONE OFFEUR-158657,520,00-158657,52Clearance of Accounts - Financial Clearance2020Financial errors EAGF and EAFRD FY2020ONE OFFEUR-16680,950,00-16680,95Decoupled Direct Aids2019Weakness in OTSC 2018ONE OFFEUR-285242,360,00-285242,36Decoupled Direct Aids2020Weakness in OTSC 2019ONE OFFEUR-323499,160,00-323499,16Decoupled Direct Aids2021Weakness in OTSC 2020ONE OFFEUR-122752,680,00-122752,68Total DE:EUR-906832,670,00-906832,67Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactESCross-compliance2017CY 2016FLAT RATE5,00%EUR-4428837,68-3072,56-4425765,12Cross-compliance2018CY 2016FLAT RATE5,00%EUR-4064,050,00-4064,05Cross-compliance2019CY 2016FLAT RATE5,00%EUR-1487,490,00-1487,49Cross-compliance2020CY 2016FLAT RATE5,00%EUR-178,740,00-178,74 Cross-compliance2021CY 2016FLAT RATE5,00%EUR-38,410,00-38,41Cross-compliance2018CY2017FLAT RATE5,00%EUR-4408761,05-1973,84-4406787,21Cross-compliance2019CY2017FLAT RATE5,00%EUR-2317,490,00-2317,49Cross-compliance2020CY2017FLAT RATE5,00%EUR-1308,420,00-1308,42Cross-compliance2019CY 2018FLAT RATE2,00%EUR-776828,71-7,10-776821,61Cross-compliance2020CY 2018FLAT RATE2,00%EUR-617,02-0,18-616,84Cross-compliance2021CY 2018FLAT RATE2,00%EUR-3,720,00-3,72Fruit and Vegetables - Operational programmes incl withdrawals2018deficiencies in the assessment of the soundness of the estimates and application of sampling, FY 2018 - 2020FLAT RATE5,00%EUR-884504,340,00-884504,34Fruit and Vegetables - Operational programmes incl withdrawals2019deficiencies in the assessment of the soundness of the estimates and application of sampling, FY 2018 - 2020FLAT RATE5,00%EUR-792156,820,00-792156,82Fruit and Vegetables - Operational programmes incl withdrawals2020deficiencies in the assessment of the soundness of the estimates and application of sampling, FY 2018 - 2020FLAT RATE5,00%EUR-1068622,300,00-1068622,30Fruit and Vegetables - Operational programmes incl withdrawals2021deficiencies in the assessment of the soundness of the estimates and application of sampling, FY 2021FLAT RATE5,00%EUR-41200,880,00-41200,88 Clearance of Accounts - Financial Clearance2019EAGF – Irregularity not correctly classifiedONE OFFEUR-376348,270,00-376348,27Certification2019Extrapolation of the error rate detected in the substantive testing of wine promotionFLAT RATE7,86%EUR-199563,57-126948,84-72614,73Clearance of Accounts - Financial Clearance2019Financial error in POs following CB reportONE OFFEUR-5402,000,00-5402,00Clearance of Accounts - Financial Clearance2020Financial errors in EAGF and EAFRDONE OFFEUR-9334,360,00-9334,36Clearance of Accounts - Financial Clearance2020Financial errors in the accounts for EAGF and EAFRDONE OFFEUR-74371,900,00-74371,90Clearance of Accounts - Financial Clearance2020Known errors - EAGF NonIACS and EAFRD IACS and NonIACSONE OFFEUR-1229,460,00-1229,46Total ES:EUR-13077176,68-132002,52-12945174,16Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFIBasic Payment Scheme2019BPS-claim year 2018ONE OFFEUR-1313522,490,00-1313522,49Basic Payment Scheme2020BPS-CY 2019ONE OFFEUR-708251,760,00-708251,76Basic Payment Scheme2021BPS - CY 2020ONE OFFEUR-423243,350,00-423243,35Basic Payment Scheme2022BPS-CY2021ONE OFFEUR-353488,700,00-353488,70Decoupled Direct Aids2020BPS, Greening payment, YFS - CY 2019ONE OFFEUR-113186,040,00-113186,04

Decoupled Direct Aids2021BPS, Greening payment, YFS - CY 2020ONE OFFEUR-59325,610,00-59325,61Decoupled Direct Aids2019Direct payments-CY 2018ONE OFFEUR-766705,720,00-766705,72Reimbursement of direct aids in relation to financial discipline2019Financial discipline-CY 2018ONE OFFEUR-6088,020,00-6088,02Greening Payment2019Greening-CY 2018ONE OFFEUR-680330,840,00-680330,84Greening Payment2022Greening -CY 2021ONE OFFEUR-215229,770,00-215229,77Greening Payment2020Greening payment - CY 2019ONE OFFEUR-382520,640,00-382520,64Greening Payment2021Greening payment - CY 2020ONE OFFEUR-256992,480,00-256992,48Voluntary coupled support2019VCS-animal related measures-CY 2018ONE OFFEUR-48270,570,00-48270,57Voluntary Coupled Support Area Based2020VCS area measures - CY 2019ONE OFFEUR-26901,640,00-26901,64Voluntary coupled support2019VCS area related measures-CY2018ONE OFFEUR-75347,770,00-75347,77Young farmers scheme2019YFP-CY 2018ONE OFFEUR-53904,130,00-53904,13Young farmers scheme2020YFP-CY 2019ONE OFFEUR-27006,730,00-27006,73Young farmers scheme2022YFP-CY 2021ONE OFFEUR-20189,270,00-20189,27Young farmers scheme2021YFS - CY 2020ONE OFFEUR-21593,630,00-21593,63Total FI:EUR-5552099,160,00-5552099,16 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFRDecoupled Direct Aids2017All other weaknesses 2016ONE OFFEUR-16500144,670,00-16500144,67Decoupled Direct Aids2018All other weaknesses 2017ONE OFFEUR-16761054,620,00-16761054,62Decoupled Direct Aids2019All other weaknesses 2018ONE OFFEUR-14128670,750,00-14128670,75Decoupled Direct Aids2020All other weaknesses 2019ONE OFFEUR-9553085,780,00-9553085,78Decoupled Direct Aids2018Artificial conditions YFSFLAT RATE10,00%EUR-224741,730,00-224741,73Decoupled Direct Aids2019Artificial conditions YFSFLAT RATE10,00%EUR-361979,880,00-361979,88Decoupled Direct Aids2020Artificial conditions YFSFLAT RATE10,00%EUR-405825,620,00-405825,62Decoupled Direct Aids2014Control system gravely deficient Corse - Claim year 2013ONE OFFEUR-5241997,150,00-5241997,15Decoupled Direct Aids2015Control system gravely deficient Corse - Claim year 2014ONE OFFEUR-4626507,340,00-4626507,34Certification2016FEADER - dettesONE OFFEUR-10928,250,00-10928,25Certification2016FEAGA - ecarts reconciliation DA - tableau XONE OFFEUR-7338,230,00-7338,23Certification2016FEAGA - erreurs aleatoiresONE OFFEUR-1655,380,00-1655,38Certification2016FEAGA - NV6+NV9 - erreurs connuesONE OFFEUR-62245,640,00-62245,64Certification2016FEAGA - suivi anomalies non effectueONE OFFEUR-11558,85-10,98-11547,87Certification2016FEAGA - tests de creance n.4 et 7 - erreurs connuesONE OFFEUR-48519,770,00-48519,77 Certification2016FEAGA - tests n.29 & 133 - erreurs connuesONE OFFEUR-2362191,68-2244,15-2359947,53Fruit and Vegetables - Operational programmes incl withdrawals2018Finding 1.1 - grafted plants and coated seedsFLAT RATE5,00%EUR-267161,180,00-267161,18Fruit and Vegetables - Operational programmes incl withdrawals2019Finding 1.1 - grafted plants and coated seedsFLAT RATE5,00%EUR-317183,250,00-317183,25Fruit and Vegetables - Operational programmes incl withdrawals2020Finding 1.1 - grafted plants and coated seedsFLAT RATE5,00%EUR-324519,340,00-324519,34Temporary and exceptional support measures2018Findings 1.2 - Mesures exceptionnelles de soutien du marché pour le secteur de la volaille en FranceFLAT RATE5,00%EUR-1454891,960,00-1454891,96Total FR:EUR-72672201,07-2255,13-72669945,94Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactHUDecoupled Direct Aids2017Weakness in key controls - Increase of control rates due to non-compliance - bovine and ovine; Correct application of administrative penalties - late notifications - Claim year 2016FLAT RATE5,00%EUR-621,230,00-621,23Decoupled Direct Aids2018Weakness in key controls - Increase of control rates due to non-compliance - bovine and ovine; Correct application of administrative penalties - late notifications - Claim year 2016FLAT RATE5,00%EUR-59,360,00-59,36

Decoupled Direct Aids2019Weakness in key controls - Increase of control rates due to non-compliance - bovine and ovine; Correct application of administrative penalties - late notifications - Claim year 2016FLAT RATE5,00%EUR-22,910,00-22,91Voluntary Coupled Support2017Weakness in key controls - Increase of control rates due to non-compliance - bovine and ovine; Correct application of administrative penalties - late notifications - Claim year 2016- M1,3,4FLAT RATE5,00%EUR-2307771,57-3006,85-2304764,72Voluntary Coupled Support2018Weakness in key controls - Increase of control rates due to non-compliance - bovine and ovine; Correct application of administrative penalties - late notifications - Claim year 2016- M1,3,4FLAT RATE5,00%EUR-77871,46-28,88-77842,58Voluntary Coupled Support2019Weakness in key controls - Increase of control rates due to non-compliance - bovine and ovine; Correct application of administrative penalties - late notifications - Claim year 2016- M1,3,4FLAT RATE5,00%EUR-19295,040,00-19295,04 Decoupled Direct Aids2017Weakness in key controls - Increase of control rates due to non-compliance - bovine and ovine; Correct application of administrative penalties - late notifications - Claim year 2016- M2 not checked OTSFLAT RATE5,00%EUR-103,880,00-103,88Voluntary Coupled Support2017Weakness in key controls - Increase of control rates due to non-compliance - bovine and ovine; Correct application of administrative penalties - late notifications - Claim year 2016- M2 not checked OTSFLAT RATE5,00%EUR-142685,54-61,04-142624,50Decoupled Direct Aids2018Weakness in key controls - Increase of control rates due to non-compliance - bovine and ovine; Correct application of administrative penalties - late notifications - Claim year 2016- M2 not checked OTSFLAT RATE5,00%EUR-8,410,00-8,41Voluntary Coupled Support2018Weakness in key controls - Increase of control rates due to non-compliance - bovine and ovine; Correct application of administrative penalties - late notifications - Claim year 2016- M2 not checked OTSFLAT RATE5,00%EUR-3655,31-0,77-3654,54 Voluntary Coupled Support2019Weakness in key controls - Increase of control rates due to non-compliance - bovine and ovine; Correct application of administrative penalties - late notifications - Claim year 2016- M2 not checked OTSFLAT RATE5,00%EUR-1495,510,00-1495,51Decoupled Direct Aids2018Weakness in key controls - Increase of control rates due to non-compliance - bovine and ovine; Correct application of administrative penalties - late notifications - Claim year 2017FLAT RATE5,00%EUR-4422,420,00-4422,42Voluntary Coupled Support2018Weakness in key controls - Increase of control rates due to non-compliance - bovine and ovine; Correct application of administrative penalties - late notifications - Claim year 2017FLAT RATE5,00%EUR-6170191,15-3251,84-6166939,31Decoupled Direct Aids2019Weakness in key controls - Increase of control rates due to non-compliance - bovine and ovine; Correct application of administrative penalties - late notifications - Claim year 2017FLAT RATE5,00%EUR-23,060,00-23,06

Voluntary Coupled Support2019Weakness in key controls - Increase of control rates due to non-compliance - bovine and ovine; Correct application of administrative penalties - late notifications - Claim year 2017FLAT RATE5,00%EUR-31141,250,00-31141,25Decoupled Direct Aids2017Weakness in key controls - Increase of control rates due to non-compliance - bovine and ovine; Correct application of administrative penalties - late notifications; Selection of the control sample - Claim year 2016- M2- checked OTSFLAT RATE7,00%EUR-7,650,00-7,65Voluntary Coupled Support2017Weakness in key controls - Increase of control rates due to non-compliance - bovine and ovine; Correct application of administrative penalties - late notifications; Selection of the control sample - Claim year 2016- M2- checked OTSFLAT RATE7,00%EUR-10513,67-85,45-10428,22Decoupled Direct Aids2018Weakness in key controls - Increase of control rates due to non-compliance - bovine and ovine; Correct application of administrative penalties - late notifications; Selection of the control sample - Claim year 2016- M2- checked OTSFLAT RATE7,00%EUR-0,620,00-0,62 Voluntary Coupled Support2018Weakness in key controls - Increase of control rates due to non-compliance - bovine and ovine; Correct application of administrative penalties - late notifications; Selection of the control sample - Claim year 2016- M2- checked OTSFLAT RATE7,00%EUR-269,34-1,07-268,27Voluntary Coupled Support2019Weakness in key controls - Increase of control rates due to non-compliance - bovine and ovine; Correct application of administrative penalties - late notifications; Selection of the control sample - Claim year 2016- M2- checked OTSFLAT RATE7,00%EUR-110,190,00-110,19Decoupled Direct Aids2017Weakness in the key control - Control of the active farmer status - Claim year 2016- DPONE OFFEUR-772361,94-1157,06-771204,88Voluntary Coupled Support2017Weakness in the key control - Control of the active farmer status - Claim year 2016- VCSONE OFFEUR-460728,29-936,60-459791,69Decoupled Direct Aids2018Weakness in the key control - Control of the active farmer status - Claim year 2017-DPONE OFFEUR-840055,50-29,69-840025,81 Voluntary Coupled Support2018Weakness in the key control - Control of the active farmer status - Claim year 2017- VCSONE OFFEUR-406955,99-197,60-406758,39Decoupled Direct Aids2019Weakness in the key control - Correct application of administrative penalties - late notifications - Claim year 2018FLAT RATE5,00%EUR-3545,980,00-3545,98Voluntary Coupled Support2019Weakness in the key control - Correct application of administrative penalties - late notifications - Claim year 2018FLAT RATE5,00%EUR-6132252,790,00-6132252,79Total HU:EUR-17386170,06-8756,85-17377413,21Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactIEDecoupled Direct Aids2019All weaknesses 2018ONE OFFEUR-814500,590,00-814500,59Decoupled Direct Aids2020All weaknesses 2019ONE OFFEUR-807863,710,00-807863,71Decoupled Direct Aids2021Weaknesses 2020-2021ONE OFFEUR-776338,550,00-776338,55Decoupled Direct Aids2022Weaknesses 2020-2021ONE OFFEUR-718265,890,00-718265,89Total IE:EUR-3116968,740,00-3116968,74

Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactPTWine - Restructuring and conversion of vineyards2021Performance of administrative checks, including cross-checks, covering all aid applications & payment claims (KC) -Administrative checks regarding all aid applications – Eligibility of the costs – Standard scales of unit costs ( 16/10/2020 to 15/10/2021)ONE OFFEUR-43347,440,00-43347,44Wine - Restructuring and conversion of vineyards2018Performance of administrative checks, including cross-checks, covering all aid applications & payment claims (KC) -Administrative checks regarding all aid applications – Eligibility of the costs – Standard scales of unit costs ( 24/09/2018 to 15/10/2020)ONE OFFEUR-8232,130,00-8232,13Wine - Restructuring and conversion of vineyards2019Performance of administrative checks, including cross-checks, covering all aid applications & payment claims (KC) -Administrative checks regarding all aid applications – Eligibility of the costs – Standard scales of unit costs ( 24/09/2018 to 15/10/2020)ONE OFFEUR-87266,690,00-87266,69 Wine - Restructuring and conversion of vineyards2020Performance of administrative checks, including cross-checks, covering all aid applications & payment claims (KC) -Administrative checks regarding all aid applications – Eligibility of the costs – Standard scales of unit costs ( 24/09/2018 to 15/10/2020)ONE OFFEUR-66917,390,00-66917,39Wine - Restructuring and conversion of vineyards2021Performance of administrative checks, including cross-checks, covering all aid applications & payment claims (KC) -Administrative checks regarding payments claims (from 16/10/2020 to 15/10/2021)ONE OFFEUR-28419,550,00-28419,55Wine - Restructuring and conversion of vineyards2018Performance of administrative checks, including cross-checks, covering all aid applications & payment claims (KC) -Administrative checks regarding payments claims (from 24/09/2018 to 15/10/2020)ONE OFFEUR-184,430,00-184,43 Wine - Restructuring and conversion of vineyards2019Performance of administrative checks, including cross-checks, covering all aid applications & payment claims (KC) -Administrative checks regarding payments claims (from 24/09/2018 to 15/10/2020)ONE OFFEUR-24567,100,00-24567,10Wine - Restructuring and conversion of vineyards2020Performance of administrative checks, including cross-checks, covering all aid applications & payment claims (KC) -Administrative checks regarding payments claims (from 24/09/2018 to 15/10/2020)ONE OFFEUR-12970,550,00-12970,55Reimbursement of direct aids in relation to financial discipline2017Weaknesses 2016-2019FLAT RATE5,00%EUR-336773,520,00-336773,52Reimbursement of direct aids in relation to financial discipline2018Weaknesses 2016-2019FLAT RATE5,00%EUR-334831,100,00-334831,10Reimbursement of direct aids in relation to financial discipline2019Weaknesses 2016-2019FLAT RATE5,00%EUR-337679,080,00-337679,08Decoupled Direct Aids2017Weaknesses in 2016FLAT RATE5,00%EUR-22716347,73-9996,33-22706351,40Decoupled Direct Aids2018Weaknesses in 2016FLAT RATE5,00%EUR-9206,30-15,35-9190,95

Decoupled Direct Aids2018Weaknesses in 2017FLAT RATE5,00%EUR-23157850,740,00-23157850,74Decoupled Direct Aids2019Weaknesses in 2017FLAT RATE5,00%EUR-26147,930,00-26147,93Decoupled Direct Aids2019Weaknesses in 2018FLAT RATE5,00%EUR-23513972,810,00-23513972,81Decoupled Direct Aids2020Weaknesses in 2019FLAT RATE5,00%EUR-23972442,810,00-23972442,81Total PT:EUR-94677157,30-10011,68-94667145,62Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactROEU School Scheme2018Incompliances in procurement procedures: Negotiated procedure without prior publication of contract noticeESTIMATED BY PERCENTAGE100,00%EUR-171459,870,00-171459,87EU School Scheme2019Incompliances in procurement procedures: Negotiated procedure without prior publication of contract noticeESTIMATED BY PERCENTAGE100,00%EUR-1502766,990,00-1502766,99EU School Scheme2020Incompliances in procurement procedures: Negotiated procedure without prior publication of contract noticeESTIMATED BY PERCENTAGE100,00%EUR-822422,420,00-822422,42EU School Scheme2018Incompliances in Public procurement procedures: Discriminatory selection criteria / technical specificationsESTIMATED BY PERCENTAGE25,00%EUR-127781,340,00-127781,34 EU School Scheme2019Incompliances in Public procurement procedures: Discriminatory selection criteria / technical specificationsESTIMATED BY PERCENTAGE25,00%EUR-291587,170,00-291587,17EU School Scheme2020Incompliances in Public procurement procedures: Discriminatory selection criteria / technical specificationsESTIMATED BY PERCENTAGE25,00%EUR-227645,330,00-227645,33EU School Scheme2021Incompliances in Public procurement procedures: Discriminatory selection criteria / technical specificationsESTIMATED BY PERCENTAGE25,00%EUR-59696,300,00-59696,30Total RO:EUR-3203359,420,00-3203359,42Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactSEDecoupled Direct Aids2018LPIS update 2017 EAGF - BPSFLAT RATE5,00%EUR-2302551,50-183758,79-2118792,71Decoupled Direct Aids2018LPIS update 2017 EAGF - GreeningFLAT RATE5,00%EUR-282010,29-28201,03-253809,26Decoupled Direct Aids2018LPIS update 2017 EAGF - YFSFLAT RATE5,00%EUR-47266,30-4726,64-42539,66Decoupled Direct Aids2019LPIS update 2018 EAGF - BPSFLAT RATE5,00%EUR-2052400,370,00-2052400,37Decoupled Direct Aids2019LPIS update 2018 EAGF - GreeningFLAT RATE5,00%EUR-1109322,400,00-1109322,40Decoupled Direct Aids2019LPIS update 2018 EAGF - YFSFLAT RATE5,00%EUR-45859,470,00-45859,47Decoupled Direct Aids2020LPIS update 2019 EAGF - BPSFLAT RATE5,00%EUR-2519724,950,00-2519724,95Decoupled Direct Aids2020LPIS update 2019 EAGF - GreeningFLAT RATE5,00%EUR-1361911,340,00-1361911,34 Decoupled Direct Aids2020LPIS update 2019 EAGF - YFSFLAT RATE5,00%EUR-56664,050,00-56664,05Decoupled Direct Aids2018Period LLF => distinction LLF /TG EAGF 2017FLAT RATE10,00%EUR-15644524,73-202282,46-15442242,27Decoupled Direct Aids2019Period LLF => distinction LLF /TG EAGF 2017FLAT RATE10,00%EUR-56015,020,00-56015,02Reimbursement of direct aids in relation to financial discipline2018Reimbursement financial discipline FY 2018 - GreeningFLAT RATE10,00%EUR-208462,590,00-208462,59Decoupled Direct Aids2018Timing of OTSC 2017 - follow-up visits EAGF - BPSFLAT RATE5,00%EUR-181100,05-18110,00-162990,05Decoupled Direct Aids2018Timing of OTSC 2017 - follow-up visits EAGF - GreeningFLAT RATE5,00%EUR-22180,65-2218,06-19962,59Decoupled Direct Aids2018Timing of OTSC 2017 - follow-up visits EAGF - YFSFLAT RATE5,00%EUR-3740,19-374,02-3366,17Decoupled Direct Aids2019Timing of OTSC 2018 - follow-up visits EAGF - BPSFLAT RATE5,00%EUR-125081,950,00-125081,95Decoupled Direct Aids2019Timing of OTSC 2018 - follow-up visits EAGF - GreeningFLAT RATE5,00%EUR-67606,790,00-67606,79Decoupled Direct Aids2019Timing of OTSC 2018 - follow-up visits EAGF - YFSFLAT RATE5,00%EUR-1960,710,00-1960,71Decoupled Direct Aids2020Timing of OTSC 2019 - follow-up visits EAGF - BPSFLAT RATE5,00%EUR-237118,160,00-237118,16Decoupled Direct Aids2020Timing of OTSC 2019 - follow-up visits EAGF - GreeningFLAT RATE5,00%EUR-128162,370,00-128162,37

Decoupled Direct Aids2020Timing of OTSC 2019 - follow-up visits EAGF - YFSFLAT RATE5,00%EUR-5519,690,00-5519,69Total SE:EUR-26459183,57-439671,00-26019512,57Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactSIDecoupled Direct Aids2020Administrative checks on payment entitlements when setting up the basic payment scheme – Amendments to the claim & Establishment and management of the national reserve - Correct use of the reserve _ BPS _ CY2019ONE OFFEUR-571621,520,00-571621,52Decoupled Direct Aids2021Administrative checks on payment entitlements when setting up the basic payment scheme – Amendments to the claim & Establishment and management of the national reserve - Correct use of the reserve _ BPS _ CY2020ONE OFFEUR-299708,470,00-299708,47Decoupled Direct Aids2022Administrative checks on payment entitlements when setting up the basic payment scheme – Amendments to the claim & Establishment and management of the national reserve - Correct use of the reserve _ BPS _ CY2020ONE OFFEUR-265051,990,00-265051,99 Decoupled Direct Aids2020Administrative checks on payment entitlements when setting up the basic payment scheme – Amendments to the claim & Establishment and management of the national reserve - Correct use of the reserve _ GP_ CY2019ONE OFFEUR-321279,640,00-321279,64Decoupled Direct Aids2021Administrative checks on payment entitlements when setting up the basic payment scheme – Amendments to the claim & Establishment and management of the national reserve - Correct use of the reserve _ GP_ CY2020ONE OFFEUR-149348,400,00-149348,40Decoupled Direct Aids2022Administrative checks on payment entitlements when setting up the basic payment scheme – Amendments to the claim & Establishment and management of the national reserve - Correct use of the reserve _ GP_ CY2020ONE OFFEUR-168305,900,00-168305,90Decoupled Direct Aids2020Administrative checks on payment entitlements when setting up the basic payment scheme – Amendments to the claim & Establishment and management of the national reserve - Correct use of the reserve _ YFS_ CY2019ONE OFFEUR-126248,860,00-126248,86 Decoupled Direct Aids2021Administrative checks on payment entitlements when setting up the basic payment scheme – Amendments to the claim & Establishment and management of the national reserve - Correct use of the reserve _ YFS_ CY2020ONE OFFEUR-56112,830,00-56112,83Decoupled Direct Aids2022Administrative checks on payment entitlements when setting up the basic payment scheme – Amendments to the claim & Establishment and management of the national reserve - Correct use of the reserve _ YFS_ CY2020ONE OFFEUR-77466,560,00-77466,56Total SI:EUR-2035144,170,00-2035144,17CurrencyAmountDeductionsFinancial ImpactEUR-319816981,64-616143,67-319200837,97 Budget Item: 6201 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactATRural Development EAFRD measures subject to IACS2019Weaknesses in the implementation of the sanction system for M 13 - FY2019ONE OFFEUR-106081,000,00-106081,00Rural Development EAFRD measures subject to IACS2020Weaknesses in the implementation of the sanction system for M 13 - FY2020ONE OFFEUR-92355,000,00-92355,00Rural Development EAFRD measures subject to IACS2021Weaknesses in the implementation of the sanction system for M 13 - FY2021ONE OFFEUR-40638,000,00-40638,00Total AT:EUR-239074,000,00-239074,00Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactCZRural Development EAFRD Knowledge and innovation2018Deficiencies in 3 key controls (project eligibility - project selection and appraisal - evaluation of the reasonableness of costs)FLAT RATE10,00%EUR-661882,310,00-661882,31Rural Development EAFRD Knowledge and innovation2019Deficiencies in 3 key controls (project eligibility - project selection and appraisal - evaluation of the reasonableness of costs)FLAT RATE10,00%EUR-570325,990,00-570325,99

Rural Development EAFRD Knowledge and innovation2020Deficiencies in 3 key controls (project eligibility - project selection and appraisal - evaluation of the reasonableness of costs)FLAT RATE10,00%EUR-1631911,720,00-1631911,72Rural Development EAFRD investment - private beneficiaries2017Deficiency in the evaluation of the reasonableness of the costsFLAT RATE5,00%EUR-22144,530,00-22144,53Rural Development EAFRD investment - private beneficiaries2018Deficiency in the evaluation of the reasonableness of the costsFLAT RATE5,00%EUR-137167,850,00-137167,85Rural Development EAFRD investment - private beneficiaries2019Deficiency in the evaluation of the reasonableness of the costsFLAT RATE5,00%EUR-139065,560,00-139065,56Rural Development EAFRD investment - private beneficiaries2020Deficiency in the evaluation of the reasonableness of the costsFLAT RATE5,00%EUR-107802,730,00-107802,73Rural Development EAFRD investment - private beneficiaries2019Ineligible projectONE OFFEUR-30606,96-30606,960,00Total CZ:EUR-3300907,65-30606,96-3270300,69Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDEClearance of Accounts - Financial Clearance2020Financial errors EAGF and EAFRD FY2020ONE OFFEUR-1413,600,00-1413,60Certification2009Financial errors related to posting multiannual penalties in X-table and transactions not included in the 50/50 table for EAFRD (2007-2013)ONE OFFEUR-0,010,00-0,01 Certification2010Financial errors related to posting multiannual penalties in X-table and transactions not included in the 50/50 table for EAFRD (2007-2013)ONE OFFEUR-210,220,00-210,22Certification2011Financial errors related to posting multiannual penalties in X-table and transactions not included in the 50/50 table for EAFRD (2007-2013)ONE OFFEUR-214,050,00-214,05Certification2012Financial errors related to posting multiannual penalties in X-table and transactions not included in the 50/50 table for EAFRD (2007-2013)ONE OFFEUR-109,630,00-109,63Certification2013Financial errors related to posting multiannual penalties in X-table and transactions not included in the 50/50 table for EAFRD (2007-2013)ONE OFFEUR-114,560,00-114,56Clearance of Accounts - Financial Clearance2020PIR EAFRD IACSESTIMATED BY AMOUNTEUR-72022,130,00-72022,13Clearance of Accounts - Financial Clearance2020PIR EAFRD Non-IACSESTIMATED BY AMOUNTEUR-84490,170,00-84490,17Total DE:EUR-158574,370,00-158574,37 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactESCross-compliance2017CY 2016FLAT RATE5,00%EUR-148797,77-1,95-148795,82Cross-compliance2018CY 2016FLAT RATE5,00%EUR-6391,98-0,01-6391,97Cross-compliance2019CY 2016FLAT RATE5,00%EUR-863,26-0,08-863,18Cross-compliance2020CY 2016FLAT RATE5,00%EUR-297,410,00-297,41Cross-compliance2021CY 2016FLAT RATE5,00%EUR-126,120,00-126,12Cross-compliance2018CY2017FLAT RATE5,00%EUR-155097,52-0,28-155097,24Cross-compliance2019CY2017FLAT RATE5,00%EUR-4355,71-0,32-4355,39Cross-compliance2020CY2017FLAT RATE5,00%EUR-837,940,00-837,94Cross-compliance2021CY2017FLAT RATE5,00%EUR-453,620,00-453,62Cross-compliance2019CY 2018FLAT RATE2,00%EUR-31284,90-2,89-31282,01Cross-compliance2020CY 2018FLAT RATE2,00%EUR-258,550,00-258,55Cross-compliance2021CY 2018FLAT RATE2,00%EUR-66,800,00-66,80Clearance of Accounts - Financial Clearance2020Financial errors in EAGF and EAFRDONE OFFEUR-3993,330,00-3993,33Clearance of Accounts - Financial Clearance2018Financial errors in RDONE OFFEUR-248184,000,00-248184,00Clearance of Accounts - Financial Clearance2019Financial errors in RDONE OFFEUR-277591,520,00-277591,52

Clearance of Accounts - Financial Clearance2020Financial errors in RDONE OFFEUR-200726,320,00-200726,32Clearance of Accounts - Financial Clearance2020Financial errors in the accounts for EAGF and EAFRDONE OFFEUR-41972,560,00-41972,56Rural Development EAFRD measures subject to IACS2019Incorrect calculation of sanctions CY2018 - ES02ONE OFFEUR-4929,350,00-4929,35Rural Development EAFRD measures subject to IACS2019Incorrect calculation of sanctions CY2018 - ES06ONE OFFEUR-679,760,00-679,76Rural Development EAFRD measures subject to IACS2019Incorrect calculation of sanctions CY2018 - ES08ONE OFFEUR-4598,390,00-4598,39Rural Development EAFRD measures subject to IACS2019Incorrect calculation of sanctions CY2018 - ES10ONE OFFEUR-18055,62-7461,76-10593,86Rural Development EAFRD measures subject to IACS2019Incorrect calculation of sanctions CY2018 - ES13ONE OFFEUR-975,52-657,55-317,97Rural Development EAFRD measures subject to IACS2020incorrect calculation of sanctions CY2019 - ES02ONE OFFEUR-9303,570,00-9303,57Rural Development EAFRD measures subject to IACS2020Incorrect calculation of sanctions CY2019 - ES06ONE OFFEUR-14766,590,00-14766,59Rural Development EAFRD measures subject to IACS2020Incorrect calculation of sanctions CY2019 - ES08ONE OFFEUR-3645,310,00-3645,31 Rural Development EAFRD measures subject to IACS2020Incorrect calculation of sanctions CY2019 - ES10ONE OFFEUR-21646,21-5241,78-16404,43Rural Development EAFRD measures subject to IACS2020Incorrect calculation of sanctions CY2019 - ES13ONE OFFEUR-1388,10-71,79-1316,31Clearance of Accounts - Financial Clearance2020Known errors - EAGF NonIACS and EAFRD IACS and NonIACSONE OFFEUR-2250,570,00-2250,57Clearance of Accounts - Financial Clearance2020Material error in stratum 1 of EAFRD Non-IACS populationESTIMATED BY AMOUNTEUR-476970,340,00-476970,34Clearance of Accounts - Financial Clearance2020MLE in EAFRD Non-IACSESTIMATED BY AMOUNTEUR-209035,810,00-209035,81Clearance of Accounts - Financial Clearance2020PIR in EAFRD NonIACSESTIMATED BY AMOUNTEUR-46082,590,00-46082,59Rural Development EAFRD investment - private beneficiaries2016weakness key control Appropriate evaluation of the reasonableness of costs, point 1.1.aFLAT RATE5,00%EUR-829,600,00-829,60Rural Development EAFRD investment - private beneficiaries2017weakness key control Appropriate evaluation of the reasonableness of costs, point 1.1.aFLAT RATE5,00%EUR-236769,480,00-236769,48Rural Development EAFRD investment - private beneficiaries2018weakness key control Appropriate evaluation of the reasonableness of costs, point 1.1.aFLAT RATE5,00%EUR-270485,580,00-270485,58 Rural Development EAFRD investment - private beneficiaries2019weakness key control Appropriate evaluation of the reasonableness of costs, point 1.1.aFLAT RATE5,00%EUR-403151,680,00-403151,68Rural Development EAFRD investment - private beneficiaries2020weakness key control Appropriate evaluation of the reasonableness of costs, point 1.1.aFLAT RATE5,00%EUR-431097,670,00-431097,67Rural Development EAFRD investment - private beneficiaries2017weakness key control Appropriate evaluation of the reasonableness of costs, point 1.1.b.iONE OFFEUR-4885,590,00-4885,59Rural Development EAFRD investment - private beneficiaries2016weakness key control Appropriate evaluation of the reasonableness of costs, point 1.1.b.iiONE OFFEUR-16985,010,00-16985,01Rural Development EAFRD forestry measures2017weakness key control Appropriate evaluation of the reasonableness of costs, point 1.1.b.iiONE OFFEUR-1008,760,00-1008,76Rural Development EAFRD investment - private beneficiaries2017weakness key control Appropriate evaluation of the reasonableness of costs, point 1.1.b.iiONE OFFEUR-141724,020,00-141724,02Rural Development EAFRD investment - private beneficiaries2018weakness key control Appropriate evaluation of the reasonableness of costs, point 1.1.b.iiONE OFFEUR-10739,860,00-10739,86Rural Development EAFRD investment - private beneficiaries2016weakness key control Sufficient quality of on-the-spot controls, point 2.1FLAT RATE5,00%EUR-5412,590,00-5412,59

Rural Development EAFRD investment - private beneficiaries2017weakness key control Sufficient quality of on-the-spot controls, point 2.1FLAT RATE5,00%EUR-99876,160,00-99876,16Total ES:EUR-3558593,04-13438,41-3545154,63Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFIRural Development EAFRD measures subject to IACS2019EAFRD - claim year 2018 - active farmerONE OFFEUR-518883,530,00-518883,53Rural Development EAFRD measures subject to IACS2019EAFRD- claim year 2018 - LPISONE OFFEUR-270324,130,00-270324,13Rural Development EAFRD measures subject to IACS2021EAFRD - claim year 2020ONE OFFEUR-17256,870,00-17256,87Rural Development EAFRD measures subject to IACS2020EAFRD - CY 2019ONE OFFEUR-27275,810,00-27275,81Total FI:EUR-833740,340,00-833740,34Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFRRural Development EAFRD Risk management2017Absence d'un contrôle clé et lacune dans le fonctionnement de deux contrôles clésFLAT RATE10,00%EUR-43451,62-21725,81-21725,81Rural Development EAFRD Risk management2018Absence d'un contrôle clé et lacune dans le fonctionnement de deux contrôles clésFLAT RATE10,00%EUR-55546,73-27773,36-27773,37 Rural Development EAFRD Risk management2019Absence d'un contrôle clé et lacune dans le fonctionnement de deux contrôles clésFLAT RATE10,00%EUR-315545,79-157772,90-157772,89Rural Development EAFRD Risk management2020Absence d'un contrôle clé et lacune dans le fonctionnement de deux contrôles clésFLAT RATE10,00%EUR-335219,15-167609,57-167609,58Rural Development EAFRD measures subject to IACS2016DOM-RD IACS M13 _ late OTSC (2015-2018)ONE OFFEUR-1264,720,00-1264,72Rural Development EAFRD measures subject to IACS2017DOM-RD IACS M13 _ late OTSC (2015-2018)ONE OFFEUR-42123,96-18271,50-23852,46Rural Development EAFRD measures subject to IACS2018DOM-RD IACS M13 _ late OTSC (2015-2018)ONE OFFEUR-21316,77-338,32-20978,45Rural Development EAFRD measures subject to IACS2019DOM-RD IACS M13 _ late OTSC (2015-2018)ONE OFFEUR-23303,770,00-23303,77Certification2016FEADER - erreurs connuesONE OFFEUR-31429,18-0,93-31428,25Certification2015FEADER - suivi du test n.22 - FY2015ONE OFFEUR-21739,83-1877,26-19862,57Rural Development EAFRD measures subject to IACS2018Financial clearance: correction of extrapolated errors (EAFRD IACS) (M13)ONE OFFEUR-428307,220,00-428307,22Rural Development EAFRD investment - private beneficiaries2018Financial clearance: correction of extrapolated errors (EAFRD NIACS) (M4)ONE OFFEUR-18847,040,00-18847,04 Rural Development EAFRD Measures with flat-rate support2018Financial clearance: correction of extrapolated errors (EAFRD NIACS) (M6)ONE OFFEUR-293950,000,00-293950,00Clearance of Accounts - Financial Clearance2018Financial clearance: correction of known errors (Créances - Mesures DJA 2007-13 contrôle à 5 ans)ONE OFFEUR-35600,000,00-35600,00Rural Development EAFRD Measures with flat-rate support2018Financial clearance: correction of known errors (EAFRD NIACS) (M6)ONE OFFEUR-19250,000,00-19250,00Rural Development EAFRD Risk management2017Lacune dans le fonctionnement de deux contrôles clésFLAT RATE5,00%EUR-32846,19-5661,44-27184,75Rural Development EAFRD Risk management2018Lacune dans le fonctionnement de deux contrôles clésFLAT RATE5,00%EUR-9818935,87-4411325,06-5407610,81Rural Development EAFRD Risk management2019Lacune dans le fonctionnement de deux contrôles clésFLAT RATE5,00%EUR-6361492,720,00-6361492,72Rural Development EAFRD Risk management2020Lacune dans le fonctionnement de deux contrôles clésFLAT RATE5,00%EUR-6696329,550,00-6696329,55Rural Development EAFRD Leader2015Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-344840,23-37785,33-307054,90

Rural Development EAFRD investment - private beneficiaries2016Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-4079,51-73,11-4006,40Rural Development EAFRD investment - public beneficiaries2016Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-73,92-0,48-73,44Rural Development EAFRD Knowledge and innovation2016Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-662,20-4,24-657,96Rural Development EAFRD Leader2016Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-76692,28-7669,22-69023,06Rural Development EAFRD forestry measures2017Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-121,39-115,40-5,99Rural Development EAFRD investment - private beneficiaries2017Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-10885,45-5890,95-4994,50Rural Development EAFRD investment - public beneficiaries2017Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-586,57-500,96-85,61 Rural Development EAFRD Knowledge and innovation2017Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-4070,46-3313,01-757,45Rural Development EAFRD Measures with flat-rate support2017Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-10,17-0,09-10,08Rural Development EAFRD forestry measures2018Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-1025,65-672,66-352,99Rural Development EAFRD investment - private beneficiaries2018Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-26406,20-23714,93-2691,27Rural Development EAFRD investment - public beneficiaries2018Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-5556,73-4206,35-1350,38Rural Development EAFRD Knowledge and innovation2018Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-13121,17-4288,34-8832,83Rural Development EAFRD Leader2018Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-3377,43-1629,17-1748,26 Rural Development EAFRD Measures with flat-rate support2018Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-653,44-14,68-638,76Rural Development EAFRD forestry measures2019Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-887,62-5,68-881,94Rural Development EAFRD investment - private beneficiaries2019Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-24155,53-208,40-23947,13Rural Development EAFRD investment - public beneficiaries2019Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-8260,06-52,89-8207,17Rural Development EAFRD Knowledge and innovation2019Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-13470,57-86,21-13384,36Rural Development EAFRD Leader2019Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-7830,41-51,22-7779,19Rural Development EAFRD Measures with flat-rate support2019Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-755,310,00-755,31

Rural Development EAFRD forestry measures2020Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-288,820,00-288,82Rural Development EAFRD investment - private beneficiaries2020Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-23349,500,00-23349,50Rural Development EAFRD investment - public beneficiaries2020Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-8126,410,00-8126,41Rural Development EAFRD Knowledge and innovation2020Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-12678,380,00-12678,38Rural Development EAFRD Leader2020Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-10987,300,00-10987,30Rural Development EAFRD Measures with flat-rate support2020Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-754,060,00-754,06Rural Development EAFRD Risk management2020Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-57,600,00-57,60 Rural Development EAFRD forestry measures2021Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-364,710,00-364,71Rural Development EAFRD investment - private beneficiaries2021Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-11972,580,00-11972,58Rural Development EAFRD investment - public beneficiaries2021Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-5627,360,00-5627,36Rural Development EAFRD Knowledge and innovation2021Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-4721,610,00-4721,61Rural Development EAFRD Leader2021Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-5175,950,00-5175,95Rural Development EAFRD Measures with flat-rate support2021Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGCONE OFFEUR-1235,930,00-1235,93Rural Development EAFRD measures subject to IACS2020M10- CSP tardifs - correction 5%FLAT RATE5,00%EUR-3965,250,00-3965,25 Rural Development EAFRD measures subject to IACS2019M10 CY 2015-2018ONE OFFEUR-15327,150,00-15327,15Rural Development EAFRD measures subject to IACS2020M11- CSP tardifs - correction 2%FLAT RATE2,00%EUR-861,830,00-861,83Rural Development EAFRD measures subject to IACS2019M11 CY 2015-2019ONE OFFEUR-864,460,00-864,46Rural Development EAFRD measures subject to IACS2020M11 CY 2015-2019ONE OFFEUR-625,50-0,89-624,61Rural Development EAFRD measures subject to IACS2018M11 RD IACS 2015-2018ONE OFFEUR-915,66-804,45-111,21Rural Development EAFRD measures subject to IACS2019M11 RD IACS 2015-2018ONE OFFEUR-2115,05-1,57-2113,48Rural Development EAFRD measures subject to IACS2016M13 CY 2015-2019ONE OFFEUR25,290,0025,29Rural Development EAFRD measures subject to IACS2017M13 CY 2015-2019ONE OFFEUR-44812,06-759,70-44052,36Rural Development EAFRD measures subject to IACS2018M13 CY 2015-2019ONE OFFEUR-33526,200,00-33526,20Rural Development EAFRD measures subject to IACS2019M13 CY 2015-2019ONE OFFEUR-27289,320,00-27289,32

Rural Development EAFRD measures subject to IACS2020M13 CY 2015-2019ONE OFFEUR-205,220,00-205,22Rural Development EAFRD measures subject to IACS2015OLAF cases M13 (2011-2016): report OLAF OC/2017/0280ONE OFFEUR-11947,560,00-11947,56Rural Development EAFRD measures subject to IACS2016OLAF cases M13 (2011-2016): report OLAF OC/2017/0280ONE OFFEUR12,120,0012,12Rural Development EAFRD measures subject to IACS2017OLAF cases M13 (2011-2016): report OLAF OC/2017/0280ONE OFFEUR-21480,52-310,09-21170,43Rural Development EAFRD measures subject to IACS2019OLAF cases (report OC/2017/0280): M10 (2011-2016)ONE OFFEUR-12594,280,00-12594,28Rural Development EAFRD measures subject to IACS2020OLAF cases (report OC/2017/0280): M10 (2011-2016)ONE OFFEUR-12351,150,00-12351,15Rural Development EAFRD measures subject to IACS2016RD IACS M10: late on-the-spot checksONE OFFEUR-2021,090,00-2021,09Rural Development EAFRD measures subject to IACS2017RD IACS M10: late on-the-spot checksONE OFFEUR-1,710,00-1,71Rural Development EAFRD measures subject to IACS2018RD IACS M10: late on-the-spot checksONE OFFEUR-20182,41-1121,10-19061,31Rural Development EAFRD measures subject to IACS2019RD IACS M10: late on-the-spot checksONE OFFEUR-34064,60-53,42-34011,18 Rural Development EAFRD measures subject to IACS2020RD IACS M10: late on-the-spot checksONE OFFEUR-3272,070,00-3272,07Rural Development EAFRD measures subject to IACS2017Weakness in administrative controls to determine eligibility of declared parcels (key control): pro rataONE OFFEUR-3036757,35-43839,39-2992917,96Rural Development EAFRD measures subject to IACS2018Weakness in administrative controls to determine eligibility of declared parcels (key control): pro rataONE OFFEUR-3165783,030,00-3165783,03Rural Development EAFRD measures subject to IACS2019Weakness in administrative controls to determine eligibility of declared parcels (key control): pro rataONE OFFEUR-3931044,870,00-3931044,87Rural Development EAFRD measures subject to IACS2020Weakness in administrative controls to determine eligibility of declared parcels (key control): pro rataONE OFFEUR-2755076,260,00-2755076,26Rural Development EAFRD measures subject to IACS2017Weakness in administrative controls to determine eligibility of declared parcels (key control): pro rataONE OFFEUR-3374632,710,00-3374632,71Total FR:EUR-41741042,52-4949530,08-36791512,44 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGRRural Development EAFRD measures subject to IACS2018Incorrect sanctions calculations M13 - CY 2017ONE OFFEUR-46461,84-459,38-46002,46Rural Development EAFRD measures subject to IACS2019Incorrect sanctions calculations M13 - CY 2018ONE OFFEUR-21420,930,00-21420,93Rural Development EAFRD measures subject to IACS2020Incorrect sanctions calculations M13 - CY 2019ONE OFFEUR-40939,090,00-40939,09Total GR:EUR-108821,86-459,38-108362,48Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactHURural Development EAFRD measures subject to IACS2017Weakness in the key control - Control of the active farmer status - Claim year 2016- RDONE OFFEUR-127763,26-209,34-127553,92Rural Development EAFRD Risk management2017Weakness in the key control - Control of the active farmer status - Claim year 2016- RDONE OFFEUR-7713,710,00-7713,71Rural Development EAFRD measures subject to IACS2018Weakness in the key control - Control of the active farmer status - Claim year 2017- RDONE OFFEUR-356117,81-2799,68-353318,13Rural Development EAFRD Risk management2018Weakness in the key control - Control of the active farmer status - Claim year 2017- RDONE OFFEUR-24236,17-352,65-23883,52Total HU:EUR-515830,95-3361,67-512469,28

Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactIERural Development EAFRD measures subject to IACS2020All weaknesses 2018-2021ONE OFFEUR-1577401,840,00-1577401,84Total IE:EUR-1577401,840,00-1577401,84Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactITRural Development EAFRD measures subject to IACS2017Non-respect of the compliance with long-term commitments -M10 - FY 2017ONE OFFEUR-16892,73-182,98-16709,75Rural Development EAFRD measures subject to IACS2018Non-respect of the compliance with long-term commitments -M10 - FY 2018ONE OFFEUR-12748,930,00-12748,93Rural Development EAFRD measures subject to IACS2019Non-respect of the compliance with long-term commitments -M10 - FY 2019ONE OFFEUR-18392,200,00-18392,20Rural Development EAFRD measures subject to IACS2017Non-respect of the compliance with long-term commitments -M11 - FY 2017ONE OFFEUR-29648,22-321,15-29327,07Rural Development EAFRD measures subject to IACS2018Non-respect of the compliance with long-term commitments -M11 - FY 2018ONE OFFEUR-64793,520,00-64793,52Rural Development EAFRD measures subject to IACS2019Non-respect of the compliance with long-term commitments -M11 - FY 2019ONE OFFEUR-76500,700,00-76500,70Total IT:EUR-218976,30-504,13-218472,17 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactPTRural Development EAFRD measures subject to IACS2018EAFRD IACS M10, M11, M12, M13 for FY2018, FY2019 and FY2020FLAT RATE10,00%EUR-174995,49-17,30-174978,19Rural Development EAFRD measures subject to IACS2019EAFRD IACS M10, M11, M12, M13 for FY2018, FY2019 and FY2020FLAT RATE10,00%EUR-812740,770,00-812740,77Rural Development EAFRD measures subject to IACS2020EAFRD IACS M10, M11, M12, M13 for FY2018, FY2019 and FY2020FLAT RATE10,00%EUR-757794,170,00-757794,17Rural Development EAFRD forestry measures2019EAFRD M15 for FY2018, FY2019 and FY2020FLAT RATE10,00%EUR-3680,500,00-3680,50Rural Development EAFRD forestry measures2020EAFRD M15 for FY2018, FY2019 and FY2020FLAT RATE10,00%EUR-42881,990,00-42881,99Rural Development EAFRD measures subject to IACS2017Weaknesses 2016-2019FLAT RATE5,00%EUR-5955574,27-398,26-5955176,01Rural Development EAFRD measures subject to IACS2018Weaknesses 2016-2019FLAT RATE5,00%EUR-5755496,20-8,02-5755488,18Rural Development EAFRD measures subject to IACS2019Weaknesses 2016-2019FLAT RATE5,00%EUR-5685088,120,00-5685088,12Rural Development EAFRD measures subject to IACS2020Weaknesses 2016-2019FLAT RATE5,00%EUR-5275104,750,00-5275104,75Total PT:EUR-24463356,26-423,58-24462932,68 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactRORural Development EAFRD measures subject to IACS2019Animal welfare: Overstated payment rates for sub-measure 1.a (FY 2019- FY 2020)FLAT RATE25,00%EUR-1264993,570,00-1264993,57Rural Development EAFRD measures subject to IACS2020Animal welfare: Overstated payment rates for sub-measure 1.a (FY 2019- FY 2020)FLAT RATE25,00%EUR-880856,490,00-880856,49Clearance of Accounts - Financial Clearance2019Known errors EAFRD NIACSONE OFFEUR-38439,950,00-38439,95Clearance of Accounts - Financial Clearance2019Projected Incompliance Rate EAFRD NIACSESTIMATED BY AMOUNTEUR-6685993,410,00-6685993,41Total RO:EUR-8870283,420,00-8870283,42Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactSERural Development EAFRD measures subject to IACS2018LPIS update 2017-2019 EAFRD - Comp M13 ANCFLAT RATE5,00%EUR-397554,60-44048,32-353506,28Rural Development EAFRD measures subject to IACS2019LPIS update 2017-2019 EAFRD - Comp M13 ANCFLAT RATE5,00%EUR-359395,28-2164,83-357230,45Rural Development EAFRD measures subject to IACS2020LPIS update 2017-2019 EAFRD - Comp M13 ANCFLAT RATE5,00%EUR-524361,480,00-524361,48Rural Development EAFRD measures subject to IACS2018LPIS update 2017-2019 EAFRD - Eco M11 OFFLAT RATE5,00%EUR-127005,63-50558,21-76447,42

Rural Development EAFRD measures subject to IACS2019LPIS update 2017-2019 EAFRD - Eco M11 OFFLAT RATE5,00%EUR-146469,490,00-146469,49Rural Development EAFRD measures subject to IACS2020LPIS update 2017-2019 EAFRD - Eco M11 OFFLAT RATE5,00%EUR-192677,680,00-192677,68Rural Development EAFRD measures subject to IACS2018LPIS update 2017-2019 EAFRD - Grazing M10 AECFLAT RATE5,00%EUR-577909,23-118743,96-459165,27Rural Development EAFRD measures subject to IACS2019LPIS update 2017-2019 EAFRD - Grazing M10 AECFLAT RATE5,00%EUR-691269,44-10942,03-680327,41Rural Development EAFRD measures subject to IACS2020LPIS update 2017-2019 EAFRD - Grazing M10 AECFLAT RATE5,00%EUR-1062643,140,00-1062643,14Total SE:EUR-4079285,97-226457,35-3852828,62Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactSKClearance of Accounts - Financial Clearance2019Weaknesses in EAFRD IACS populationONE OFFEUR-377045,380,00-377045,38Total SK:EUR-377045,380,00-377045,38CurrencyAmountDeductionsFinancial ImpactEUR-90042933,90-5224781,56-84818152,34