Commission Implementing Decision (EU) 2022/2261 of 11 November 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) 7841)

Commission Implementing Decision (EU) 2022/2261 of 11 November 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) 7841) (Only the Croatian, English, Finnish, French, German, Greek, Hungarian, Irish, Italian, Maltese, Polish, Romanian, 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 Article 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)7205141. . (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 21 September 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 Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, Hungary, the Republic of Malta, the Republic of Austria, the Republic of Poland, Romania, the Republic of Finland and the Kingdom of Sweden. Done at Brussels, 11 November 2022. For the Commission Janusz Wojciechowski Member of the Commission

Annex

ANNEX Budget Item: 08020601 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactHUDecoupled Direct Aids2018Reimbursement following judgment in case T-57/21ONE OFFEUR4217241,320,004217241,32Voluntary Coupled Support2018Reimbursement following judgment in case T-57/21ONE OFFEUR116826,700,00116826,70Total HU:EUR4334068,020,004334068,02CurrencyAmountDeductionsFinancial ImpactEUR4334068,020,004334068,02 Budget Item: 08030102 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactATRural Development EAFRD measures subject to IACS2019FY 2019 M11: Lifting of suspensions made by Commission Decision C(2020)3210ONE OFFEUR0,00-1750000,001750000,00Rural Development EAFRD measures subject to IACS2020FY 2020 M11: Lifting of suspensions made by Commission Decision C(2020)5522, C(2021)3454, C(2021)5955ONE OFFEUR0,00-9453433,029453433,02 Rural Development EAFRD measures subject to IACS2021FY 2021 M11: Lifting of suspensions made by Commission Decision C(2021)5955, C(2022)3067ONE OFFEUR0,00-2003803,002003803,00Total AT:EUR0,00-13207236,0213207236,02CurrencyAmountDeductionsFinancial ImpactEUR0,00-13207236,0213207236,02 Budget Item: 6200 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactATWine - Investment2019defiency in key control, soundness of estimates. FY 2019FLAT RATE3,00%EUR-149903,150,00-149903,15Wine - Investment2020defiency in key control, soundness of estimates. FY 2020FLAT RATE3,00%EUR-106053,660,00-106053,66Wine - Investment2021defiency in key control, soundness of estimates. FY 2021FLAT RATE3,00%EUR-121348,490,00-121348,49Total AT:EUR-377305,300,00-377305,30DECertification20111.1 Timely follow-up of recovery proceduresONE OFFEUR-184,590,00-184,59 Certification20121.1 Timely follow-up of recovery proceduresONE OFFEUR-434,050,00-434,05Certification20131.1 Timely follow-up of recovery proceduresONE OFFEUR-5,170,00-5,17Certification20141.1 Timely follow-up of recovery proceduresONE OFFEUR-17119,220,00-17119,22Certification20161.1 Timely follow-up of recovery proceduresONE OFFEUR-44,070,00-44,07Certification20171.1 Timely follow-up of recovery proceduresONE OFFEUR-21,760,00-21,76Clearance of Accounts - Financial Clearance20161.1 Timely follow-up of the recovery proceduresONE OFFEUR-28,240,00-28,24Clearance of Accounts - Financial Clearance20181.1 Timely follow-up of the recovery proceduresONE OFFEUR-2081,590,00-2081,59Clearance of Accounts - Financial Clearance20201.3. The most probable financial risk in EAGF Non-IACSESTIMATED BY AMOUNTEUR-632077,320,00-632077,32Clearance of Accounts - Financial Clearance20201.5 Other errors established by the CBONE OFFEUR-21699,360,00-21699,36Total DE:EUR-673695,370,00-673695,37ESCross-compliance20182% farmers with animalsFLAT RATE2,00%EUR-205,43-6,16-199,27Cross-compliance20192% farmers with animalsFLAT RATE2,00%EUR-597650,87-13,17-597637,70Cross-compliance20202% farmers with animalsFLAT RATE2,00%EUR-597001,68-2,17-596999,51Cross-compliance20212% farmers with animalsFLAT RATE2,00%EUR-538096,010,00-538096,01

Accreditation Paying Agency2019Accreditation criteria FY2019 - action I.1ONE OFFEUR-217554,150,00-217554,15Accreditation Paying Agency2019Accreditation criteria FY2019 - measure IIONE OFFEUR-23165,760,00-23165,76Accreditation Paying Agency2019Accreditation criteria FY2019 - sub-action I.4.2ONE OFFEUR-8842,150,00-8842,15POSEI (2014+)2019Accreditation criteria FY2019 - sub-action III.4.1ONE OFFEUR-136291,720,00-136291,72POSEI (2014+)2019Accreditation criteria FY2019 - sub-action III.6.1ONE OFFEUR-167607,590,00-167607,59Accreditation Paying Agency2020Accreditation criteria FY2020 - action I.1ONE OFFEUR-197895,870,00-197895,87Accreditation Paying Agency2020Accreditation criteria FY2020 - measure IIONE OFFEUR-12156,180,00-12156,18Accreditation Paying Agency2020Accreditation criteria FY2020 - measure III.11ONE OFFEUR-315,160,00-315,16Accreditation Paying Agency2020Accreditation criteria FY2020 - sub-action I.4.2ONE OFFEUR-22207,800,00-22207,80Fruit and Vegetables - Operational programmes incl withdrawals2018Market Measures – Operational programmes in the fruit and vegetables sector: soundness of estimates - OP2017-2018-2019FLAT RATE5,00%EUR-114200,880,00-114200,88Fruit and Vegetables - Operational programmes incl withdrawals2019Market Measures – Operational programmes in the fruit and vegetables sector: soundness of estimates - OP2017-2018-2019FLAT RATE5,00%EUR-132550,840,00-132550,84 Fruit and Vegetables - Operational programmes incl withdrawals2020Market Measures – Operational programmes in the fruit and vegetables sector: soundness of estimates - OP2017-2018-2019FLAT RATE5,00%EUR-78404,880,00-78404,88EU School Scheme2018School scheme: lack of publication contract notice Catalonia and other non-compliant Regions - FY2018 school year 2017-2018, 2018-2019FLAT RATE25,00%EUR-2274909,020,00-2274909,02EU School Scheme2019School scheme: lack of publication contract notice Catalonia and other non-compliant Regions - FY2019 and FY2020 school years 2017-2018, 2018-2019 and 2019-2020FLAT RATE25,00%EUR-3003576,650,00-3003576,65EU School Scheme2020School scheme: lack of publication contract notice Catalonia and other non-compliant Regions - FY2019 and FY2020 school years 2017-2018, 2018-2019 and 2019-2020FLAT RATE25,00%EUR-1489069,030,00-1489069,03EU School Scheme2021School scheme: lack of publication contract notice Catalonia and other non-compliant Regions - FY2021 school year 2018-2019FLAT RATE25,00%EUR-1644,740,00-1644,74Cross-compliance2018XC SMR 7 - CY 2017ONE OFFEUR-27145,110,00-27145,11Cross-compliance2019XC SMR 7 - CY 2018ONE OFFEUR-19754,480,00-19754,48 Total ES:EUR-9660246,00-21,50-9660224,50FIVoluntary Coupled Support2019Deficiencies in bovine sector – CY 2018ONE OFFEUR-269020,250,00-269020,25Voluntary Coupled Support2020Deficiencies in bovine sector – CY 2019ONE OFFEUR-250103,200,00-250103,20Voluntary Coupled Support2021Deficiencies in bovine sector – CY 2020ONE OFFEUR-190240,190,00-190240,19Voluntary Coupled Support2019Deficiencies in ovine/caprine sector – CY 2018ONE OFFEUR-21297,540,00-21297,54Voluntary Coupled Support2020Deficiencies in ovine/caprine sector – CY 2019ONE OFFEUR-38967,060,00-38967,06Voluntary Coupled Support2021Deficiencies in ovine/caprine sector – CY 2020ONE OFFEUR-22832,920,00-22832,92Total FI:EUR-792461,160,00-792461,16FRDecoupled Direct Aids2019Clause contournementONE OFFEUR-11634,440,00-11634,44Decoupled Direct Aids2020Clause contournementONE OFFEUR-20025,170,00-20025,17Decoupled Direct Aids2021Clause contournementONE OFFEUR-24569,630,00-24569,63Clearance of Accounts - Financial Clearance2020Conformity test 2020-FR05-2S-GC-009 - wrong classification of dataONE OFFEUR-45016,720,00-45016,72Decoupled Direct Aids2019Déficiences RPG 2018ONE OFFEUR-8801609,820,00-8801609,82Decoupled Direct Aids2020Déficiences RPG 2019ONE OFFEUR-8791113,640,00-8791113,64Decoupled Direct Aids2021Déficiences RPG 2020ONE OFFEUR-8554784,160,00-8554784,16Basic Payment Scheme2019PE-BPS-2018ONE OFFEUR-2207850,320,00-2207850,32

Basic Payment Scheme2020PE-BPS-2018ONE OFFEUR-462,270,00-462,27Basic Payment Scheme2021PE-BPS-2018ONE OFFEUR-88,030,00-88,03Basic Payment Scheme2020PE-BPS-2019ONE OFFEUR-1913392,280,00-1913392,28Basic Payment Scheme2021PE-BPS-2019ONE OFFEUR-362,210,00-362,21Basic Payment Scheme2021PE-BPS-2020ONE OFFEUR-2213153,940,00-2213153,94Greening Payment2019PE-Greening-2018ONE OFFEUR-1540698,290,00-1540698,29Greening Payment2020PE-Greening-2018ONE OFFEUR-1357,390,00-1357,39Greening Payment2021PE-Greening-2018ONE OFFEUR-188,140,00-188,14Greening Payment2020PE-Greening-2019ONE OFFEUR-1344907,010,00-1344907,01Greening Payment2021PE-Greening-2019ONE OFFEUR-462,750,00-462,75Greening Payment2021PE-Greening-2020ONE OFFEUR-1560264,440,00-1560264,44Restributive Payment2019PE-RP-2018ONE OFFEUR-15166,970,00-15166,97Restributive Payment2020PE-RP-2018ONE OFFEUR-2,460,00-2,46Restributive Payment2021PE-RP-2018ONE OFFEUR-1,090,00-1,09Restributive Payment2020PE-RP-2019ONE OFFEUR-35227,160,00-35227,16Restributive Payment2021PE-RP-2019ONE OFFEUR-4,890,00-4,89 Restributive Payment2021PE-RP-2020ONE OFFEUR-56890,940,00-56890,94Young farmers scheme2019PE-YF-2018ONE OFFEUR-2443491,770,00-2443491,77Young farmers scheme2020PE-YF-2018ONE OFFEUR-3087,720,00-3087,72Young farmers scheme2021PE-YF-2018ONE OFFEUR-1231,280,00-1231,28Young farmers scheme2020PE-YF-2019ONE OFFEUR-2716570,050,00-2716570,05Young farmers scheme2021PE-YF-2019ONE OFFEUR-3578,430,00-3578,43Young farmers scheme2021PE-YF-2020ONE OFFEUR-943160,940,00-943160,94Clearance of Accounts - Financial Clearance2020Reverification test 2020-FR05-2H-VD-13 - insufficient test on expenditureONE OFFEUR-41084,140,00-41084,14Clearance of Accounts - Financial Clearance2020Reverification tests 2020-FR05-2H-VD-008, 2020-FR05-2H-VD-011, 2020-FR05-2H-VD-013 - know errorsONE OFFEUR-6997,000,00-6997,00Voluntary Coupled Support2019VCS-M05&M06-CY2018ONE OFFEUR-2451780,160,00-2451780,16Voluntary Coupled Support2020VCS-M05&M06-CY2018ONE OFFEUR-1672,230,00-1672,23Voluntary Coupled Support2020VCS-M05&M06 CY2019ONE OFFEUR-1940613,460,00-1940613,46Voluntary Coupled Support2021VCS-M05&M06 CY2020ONE OFFEUR-1954860,350,00-1954860,35 Voluntary Coupled Support2019VCS-M12-CY-2018-5%FLAT RATE5,00%EUR-668528,050,00-668528,05Voluntary Coupled Support2020VCS-M12-CY-2018-5%FLAT RATE5,00%EUR-91,770,00-91,77Voluntary Coupled Support2020VCS-M12 CY2019-5%FLAT RATE5,00%EUR-664810,150,00-664810,15Voluntary Coupled Support2021VCS-M12-CY2020-5%FLAT RATE5,00%EUR-657104,060,00-657104,06Voluntary Coupled Support2019VCS-M31 CY2018ONE OFFEUR-15953974,220,00-15953974,22Voluntary Coupled Support2020VCS-M31 CY2018ONE OFFEUR-9591,900,00-9591,90Voluntary Coupled Support2020VCS-M31 CY2019ONE OFFEUR-15318514,350,00-15318514,35Voluntary Coupled Support2021VCS-M31 CY2020ONE OFFEUR-12580925,930,00-12580925,93Voluntary Coupled Support2019VCS-M32&M11 CY2018ONE OFFEUR-2281811,080,00-2281811,08Voluntary Coupled Support2020VCS-M32&M11 CY2018ONE OFFEUR233,340,00233,34Voluntary Coupled Support2020VCS-M32&M11 CY2019ONE OFFEUR-2525388,410,00-2525388,41Voluntary Coupled Support2021VCS-M32&M11 CY2020ONE OFFEUR-2815158,690,00-2815158,69Total FR:EUR-103123026,960,00-103123026,96

GRWine - Promotion in third countries2017Deficiency in 1 key control - Performance of administrative checks, including cross-checks, covering all aid applications & payment claimsFLAT RATE10,00%EUR-109773,130,00-109773,13Wine - Promotion in third countries2018Deficiency in 1 key control - Performance of administrative checks, including cross-checks, covering all aid applications & payment claimsFLAT RATE10,00%EUR-127162,540,00-127162,54Wine - Promotion in third countries2019Deficiency in 1 key control - Performance of administrative checks, including cross-checks, covering all aid applications & payment claimsFLAT RATE10,00%EUR-62379,440,00-62379,44Wine - Promotion in third countries2020Deficiency in 1 key control - Performance of administrative checks, including cross-checks, covering all aid applications & payment claimsFLAT RATE10,00%EUR-4053,660,00-4053,66Total GR:EUR-303368,770,00-303368,77HRClearance of Accounts - Financial Clearance2020Deficiency in debt procedures - incompliance with Article 54(1) EAGFONE OFFEUR-158878,680,00-158878,68Clearance of Accounts - Financial Clearance2020Errors in the accounts EAGFONE OFFEUR-61790,760,00-61790,76Total HR:EUR-220669,440,00-220669,44ITCross-compliance20182017 aFLAT RATE10,00%EUR-5924072,19-144799,97-5779272,22Cross-compliance20192017 aFLAT RATE10,00%EUR-148094,890,00-148094,89Cross-compliance20202017 aFLAT RATE10,00%EUR-28324,910,00-28324,91Cross-compliance20202017 a differenceFLAT RATE10,00%EUR-115,130,00-115,13 Cross-compliance20182017 bFLAT RATE2,00%EUR-433719,02-8674,38-425044,64Cross-compliance20192017 bFLAT RATE2,00%EUR-5172,490,00-5172,49Cross-compliance20202017 bFLAT RATE2,00%EUR-985,640,00-985,64Cross-compliance20172018 aFLAT RATE10,00%EUR-4163,570,00-4163,57Cross-compliance20192018 aFLAT RATE10,00%EUR-5891329,900,00-5891329,90Cross-compliance20202018 aFLAT RATE10,00%EUR-168206,750,00-168206,75Cross-compliance20172018 bFLAT RATE2,00%EUR-2052,820,00-2052,82Cross-compliance20192018 bFLAT RATE2,00%EUR-519370,050,00-519370,05Cross-compliance20202018 bFLAT RATE2,00%EUR-7791,110,00-7791,11Fruit and Vegetables - Operational programmes incl withdrawals2017Correction PO Guidizzolo OP2016, OP2017, OP2018ONE OFFEUR-102021,990,00-102021,99Fruit and Vegetables - Operational programmes incl withdrawals2018Correction PO Guidizzolo OP2016, OP2017, OP2018ONE OFFEUR-858632,500,00-858632,50Fruit and Vegetables - Operational programmes incl withdrawals2019Correction PO Guidizzolo OP2016, OP2017, OP2018ONE OFFEUR-792212,940,00-792212,94Fruit and Vegetables - Operational programmes incl withdrawals2020Correction PO Guidizzolo OP2019FLAT RATE100,00%EUR-948550,120,00-948550,12Fruit and Vegetables - Operational programmes incl withdrawals2018Finding 1.1.1. soundness of estimates, consistency and technical qualityFLAT RATE3,00%EUR-366636,83-78616,25-288020,58Fruit and Vegetables - Operational programmes incl withdrawals2019Finding 1.1.1. soundness of estimates, consistency and technical qualityFLAT RATE3,00%EUR-321494,86-81312,57-240182,29Fruit and Vegetables - Operational programmes incl withdrawals2020Finding 1.1.1. soundness of estimates, consistency and technical qualityFLAT RATE3,00%EUR-289102,74-64759,14-224343,60

Fruit and Vegetables - Operational programmes incl withdrawals2018Finding 1.1.2 Perrenial treesFLAT RATE3,00%EUR-97020,98-97020,980,00Fruit and Vegetables - Operational programmes incl withdrawals2019Finding 1.1.2 Perrenial treesFLAT RATE3,00%EUR-20465,66-20465,660,00Fruit and Vegetables - Operational programmes incl withdrawals2020Finding 1.1.2 Perrenial treesFLAT RATE3,00%EUR-1877,86-1877,860,00Fruit and Vegetables - Operational programmes incl withdrawals2017Flat rate IT01 deficiency flat rates OP2016, OP2017, OP2018FLAT RATE5,00%EUR-627228,760,00-627228,76Fruit and Vegetables - Operational programmes incl withdrawals2018Flat rate IT01 deficiency flat rates OP2016, OP2017, OP2018FLAT RATE5,00%EUR-1310289,690,00-1310289,69Fruit and Vegetables - Operational programmes incl withdrawals2019Flat rate IT01 deficiency flat rates OP2016, OP2017, OP2018FLAT RATE5,00%EUR-905048,010,00-905048,01Fruit and Vegetables - Operational programmes incl withdrawals2017Flat rate IT05 deficiency flat rates OP2016, OP2017, OP2018FLAT RATE5,00%EUR-94950,320,00-94950,32Fruit and Vegetables - Operational programmes incl withdrawals2018Flat rate IT05 deficiency flat rates OP2016, OP2017, OP2018FLAT RATE5,00%EUR-108044,270,00-108044,27Fruit and Vegetables - Operational programmes incl withdrawals2019Flat rate IT05 deficiency flat rates OP2016, OP2017, OP2018FLAT RATE5,00%EUR-115114,440,00-115114,44Fruit and Vegetables - Operational programmes incl withdrawals2017Flat rate IT07 deficiency flat rates OP2016, OP2017, OP2018FLAT RATE5,00%EUR-4959,630,00-4959,63 Fruit and Vegetables - Operational programmes incl withdrawals2018Flat rate IT07 deficiency flat rates OP2016, OP2017, OP2018FLAT RATE5,00%EUR-11367,250,00-11367,25Fruit and Vegetables - Operational programmes incl withdrawals2019Flat rate IT07 deficiency flat rates OP2016, OP2017, OP2018FLAT RATE5,00%EUR-1802,990,00-1802,99Fruit and Vegetables - Operational programmes incl withdrawals2017Flat rate IT08 deficiency flat rates OP2016, OP2017, OP2018FLAT RATE5,00%EUR-83857,830,00-83857,83Fruit and Vegetables - Operational programmes incl withdrawals2018Flat rate IT08 deficiency flat rates OP2016, OP2017, OP2018FLAT RATE5,00%EUR-373561,040,00-373561,04Fruit and Vegetables - Operational programmes incl withdrawals2019Flat rate IT08 deficiency flat rates OP2016, OP2017, OP2018FLAT RATE5,00%EUR-8477,020,00-8477,02Fruit and Vegetables - Operational programmes incl withdrawals2019Flat rate IT23 deficiency flat rates OP2018FLAT RATE5,00%EUR-69598,790,00-69598,79Fruit and Vegetables - Operational programmes incl withdrawals2020Flat rate OP2019 IT01FLAT RATE5,00%EUR-763752,540,00-763752,54Fruit and Vegetables - Operational programmes incl withdrawals2020Flat rate OP2019 IT05FLAT RATE5,00%EUR-97291,290,00-97291,29Fruit and Vegetables - Operational programmes incl withdrawals2020Flat rate OP2019 IT07FLAT RATE5,00%EUR-2124,760,00-2124,76Fruit and Vegetables - Operational programmes incl withdrawals2020Flat rate OP2019 IT23FLAT RATE5,00%EUR-54978,240,00-54978,24

Fruit and Vegetables - Operational programmes incl withdrawals2017One-off IT01 savings and ineligible expenditure OP2016, OP2017, OP2018ONE OFFEUR-2988335,490,00-2988335,49Fruit and Vegetables - Operational programmes incl withdrawals2018One-off IT01 savings and ineligible expenditure OP2016, OP2017, OP2018ONE OFFEUR-5606739,830,00-5606739,83Fruit and Vegetables - Operational programmes incl withdrawals2019One-off IT01 savings and ineligible expenditure OP2016, OP2017, OP2018ONE OFFEUR-2431979,700,00-2431979,70Fruit and Vegetables - Operational programmes incl withdrawals2017One-off IT05 savings and ineligible expenditure OP2016, OP2017, OP2018ONE OFFEUR-236671,310,00-236671,31Fruit and Vegetables - Operational programmes incl withdrawals2018One-off IT05 savings and ineligible expenditure OP2016, OP2017, OP2018ONE OFFEUR-279500,090,00-279500,09Fruit and Vegetables - Operational programmes incl withdrawals2019One-off IT05 savings and ineligible expenditure OP2016, OP2017, OP2018ONE OFFEUR-244878,000,00-244878,00Fruit and Vegetables - Operational programmes incl withdrawals2017One-off IT07 savings and ineligible expenditure OP2016, OP2017, OP2018ONE OFFEUR-176311,660,00-176311,66Fruit and Vegetables - Operational programmes incl withdrawals2018One-off IT07 savings and ineligible expenditure OP2016, OP2017, OP2018ONE OFFEUR-382293,130,00-382293,13Fruit and Vegetables - Operational programmes incl withdrawals2019One-off IT07 savings and ineligible expenditure OP2016, OP2017, OP2018ONE OFFEUR-26445,700,00-26445,70Fruit and Vegetables - Operational programmes incl withdrawals2017One-off IT08 savings and ineligible expenditure OP2016, OP2017, OP2018ONE OFFEUR-1028459,590,00-1028459,59 Fruit and Vegetables - Operational programmes incl withdrawals2018One-off IT08 savings and ineligible expenditure OP2016, OP2017, OP2018ONE OFFEUR-4508381,690,00-4508381,69Fruit and Vegetables - Operational programmes incl withdrawals2019One-off IT08 savings and ineligible expenditure OP2016, OP2017, OP2018ONE OFFEUR-1401204,690,00-1401204,69Fruit and Vegetables - Operational programmes incl withdrawals2017One-off IT23 savings and ineligible expenditure OP2016, OP2017, OP2018ONE OFFEUR-291622,690,00-291622,69Fruit and Vegetables - Operational programmes incl withdrawals2018One-off IT23 savings and ineligible expenditure OP2016, OP2017, OP2018ONE OFFEUR-1331886,160,00-1331886,16Fruit and Vegetables - Operational programmes incl withdrawals2019One-off IT23 savings and ineligible expenditure OP2016, OP2017, OP2018ONE OFFEUR-857594,720,00-857594,72Fruit and Vegetables - Operational programmes incl withdrawals2020One-off savings and ineligible expenditure OP2019 for IT01, IT05, IT07, IT23ONE OFFEUR-2606702,750,00-2606702,75Fruit and Vegetables - Operational programmes incl withdrawals2017OPLO (IT23) soundness of estimates OP2016 & OP2017, and deficiency flat ratesFLAT RATE5,00%EUR-245076,250,00-245076,25Fruit and Vegetables - Operational programmes incl withdrawals2018OPLO (IT23) soundness of estimates OP2016 & OP2017, and deficiency flat ratesFLAT RATE5,00%EUR-736442,110,00-736442,11Total IT:EUR-46944387,38-497526,81-46446860,57MTClearance of Accounts - Financial Clearance2020EAGF - correction for debt managementONE OFFEUR-800260,080,00-800260,08

Clearance of Accounts - Financial Clearance2020PIR EAGF Non-IACS - apicultureESTIMATED BY AMOUNTEUR-2368,340,00-2368,34Total MT:EUR-802628,420,00-802628,42PLIrregularities2019EAGF debts wrongly declared irrecoverableONE OFFEUR-181155,350,00-181155,35Clearance of Accounts - Financial Clearance2019EAGF Non_IACS : known error regarding the Producer GroupsESTIMATED BY AMOUNTEUR-734141,100,00-734141,10Clearance of Accounts - Financial Clearance2019PIR on the EAGF non IACS Population (EUR 1007642,28)ESTIMATED BY AMOUNTEUR-1007642,280,00-1007642,28Total PL:EUR-1922938,730,00-1922938,73ROCross-compliance2018CY 2017FLAT RATE10,00%EUR-6398025,50-211200,32-6186825,18Cross-compliance2019CY 2017FLAT RATE10,00%EUR-21126,240,00-21126,24Cross-compliance2020CY 2017FLAT RATE10,00%EUR-5841,280,00-5841,28Cross-compliance2019CY 2018FLAT RATE10,00%EUR-6671901,02-258626,83-6413274,19Cross-compliance2020CY 2018FLAT RATE10,00%EUR-27411,070,00-27411,07Cross-compliance2020CY 2019FLAT RATE10,00%EUR-6989037,910,00-6989037,91Voluntary Coupled Support2018VCS – 10% – 2017 – M20FLAT RATE10,00%EUR-4691433,300,00-4691433,30Voluntary Coupled Support2019VCS – 10% – 2017 – M20FLAT RATE10,00%EUR-11402,260,00-11402,26Voluntary Coupled Support2020VCS – 10% – 2017 – M20FLAT RATE10,00%EUR-3004,070,00-3004,07Voluntary Coupled Support2021VCS – 10% – 2017 – M20FLAT RATE10,00%EUR-1531,010,00-1531,01Voluntary Coupled Support2019VCS – 10% – 2018 – M20FLAT RATE10,00%EUR-5045654,960,00-5045654,96Voluntary Coupled Support2020VCS – 10% – 2018 – M20FLAT RATE10,00%EUR-7772,480,00-7772,48 Voluntary Coupled Support2021VCS – 10% – 2018 – M20FLAT RATE10,00%EUR-2091,980,00-2091,98Voluntary Coupled Support2020VCS – 10% – 2019 – M20FLAT RATE10,00%EUR-5935724,230,00-5935724,23Voluntary Coupled Support2021VCS – 10% – 2019 – M20FLAT RATE10,00%EUR-1958,130,00-1958,13Voluntary Coupled Support2018VCS – 10% to NotOTS – 2017 – M22FLAT RATE10,00%EUR-7991708,940,00-7991708,94Voluntary Coupled Support2019VCS – 10% to NotOTS – 2017 – M22FLAT RATE10,00%EUR-4597,350,00-4597,35Voluntary Coupled Support2020VCS – 10% to NotOTS – 2017 – M22FLAT RATE10,00%EUR-4534,410,00-4534,41Voluntary Coupled Support2018VCS – 5% – 2017 – M21-M23FLAT RATE5,00%EUR-610633,720,00-610633,72Voluntary Coupled Support2019VCS – 5% – 2017 – M21-M23FLAT RATE5,00%EUR-2920,670,00-2920,67Voluntary Coupled Support2020VCS – 5% – 2017 – M21-M23FLAT RATE5,00%EUR-3480,610,00-3480,61Voluntary Coupled Support2021VCS – 5% – 2017 – M21-M23FLAT RATE5,00%EUR-290,010,00-290,01Voluntary Coupled Support2019VCS – 5% – 2018 – M21-M22-M23FLAT RATE5,00%EUR-4968149,120,00-4968149,12Voluntary Coupled Support2020VCS – 5% – 2018 – M21-M22-M23FLAT RATE5,00%EUR-7982,950,00-7982,95Voluntary Coupled Support2021VCS – 5% – 2018 – M21-M22-M23FLAT RATE5,00%EUR-1618,940,00-1618,94Voluntary Coupled Support2020VCS – 5% – 2019 – M21-M22-M23FLAT RATE5,00%EUR-5284248,630,00-5284248,63 Voluntary Coupled Support2021VCS – 5% – 2019 – M21-M22-M23FLAT RATE5,00%EUR-5224,060,00-5224,06Voluntary Coupled Support2018VCS – 5% to OTS – 2017 – M22FLAT RATE5,00%EUR-210308,130,00-210308,13Voluntary Coupled Support2019VCS – 5% to OTS – 2017 – M22FLAT RATE5,00%EUR-120,990,00-120,99Voluntary Coupled Support2020VCS – 5% to OTS – 2017 – M22FLAT RATE5,00%EUR-119,330,00-119,33Total RO:EUR-54909853,30-469827,15-54440026,15SEEntitlements2020BPS-CY 2019ONE OFFEUR-356362,630,00-356362,63Entitlements2021BPS-CY 2020ONE OFFEUR-341357,820,00-341357,82Greening Payment2020Greening-CY 2019ONE OFFEUR-196436,190,00-196436,19Greening Payment2021Greening-CY 2020ONE OFFEUR-185612,410,00-185612,41Young farmers scheme2020YFP-CY 2019ONE OFFEUR-14892,230,00-14892,23Young farmers scheme2021YFP-CY 2020ONE OFFEUR-19152,390,00-19152,39Total SE:EUR-1113813,670,00-1113813,67CurrencyAmountDeductionsFinancial ImpactEUR-220844394,50-967375,46-219877019,04

Budget Item: 6201 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactATRural Development EAFRD measures subject to IACS2015Absence of a key control: Appropriate checks to ensure that applications fulfil all eligibility criteria as laid down in the EU legislationFLAT RATE10,00%EUR-2699976,10-61752,66-2638223,44Rural Development EAFRD measures subject to IACS2016Absence of a key control: Appropriate checks to ensure that applications fulfil all eligibility criteria as laid down in the EU legislationFLAT RATE10,00%EUR-2801225,500,00-2801225,50Rural Development EAFRD measures subject to IACS2017Absence of a key control: Appropriate checks to ensure that applications fulfil all eligibility criteria as laid down in the EU legislationFLAT RATE10,00%EUR-2874494,60-2578,15-2871916,45Rural Development EAFRD measures subject to IACS2018Absence of a key control: Appropriate checks to ensure that applications fulfil all eligibility criteria as laid down in the EU legislationFLAT RATE10,00%EUR-3016957,700,00-3016957,70 Rural Development EAFRD measures subject to IACS2019Absence of a key control: Appropriate checks to ensure that applications fulfil all eligibility criteria as laid down in the EU legislationFLAT RATE10,00%EUR-3048935,500,00-3048935,50Rural Development EAFRD measures subject to IACS2020Absence of a key control: Appropriate checks to ensure that applications fulfil all eligibility criteria as laid down in the EU legislationFLAT RATE10,00%EUR-1107947,600,00-1107947,60Rural Development EAFRD measures subject to IACS2021Absence of a key control: Appropriate checks to ensure that applications fulfil all eligibility criteria as laid down in the EU legislation 2021 claim yearFLAT RATE10,00%EUR-942966,000,00-942966,00Rural Development EAFRD measures subject to IACS2019M10: Pre-notification of the OTSC exceeded 48 hours (in case of animals) and 14 days (in case of areas) - FY2019FLAT RATE5,00%EUR-9136,400,00-9136,40Rural Development EAFRD measures subject to IACS2020M10: Pre-notification of the OTSC exceeded 48 hours (in case of animals) and 14 days (in case of areas) - FY2020FLAT RATE5,00%EUR-13455,100,00-13455,10Rural Development EAFRD measures subject to IACS2021M10: Pre-notification of the OTSC exceeded 48 hours (in case of animals) and 14 days (in case of areas) - FY2021FLAT RATE5,00%EUR-6523,070,00-6523,07 Rural Development EAFRD measures subject to IACS2019M11: Pre-notification of the OTSC exceeded 48 hours (in case of animals) and 14 days (in case of areas) - FY2019FLAT RATE5,00%EUR-3007,970,00-3007,97Rural Development EAFRD measures subject to IACS2020M11: Pre-notification of the OTSC exceeded 48 hours (in case of animals) and 14 days (in case of areas) - FY2020FLAT RATE5,00%EUR-6084,630,00-6084,63Rural Development EAFRD measures subject to IACS2021M11: Pre-notification of the OTSC exceeded 48 hours (in case of animals) and 14 days (in case of areas) - FY2021FLAT RATE5,00%EUR-1636,850,00-1636,85Rural Development EAFRD measures subject to IACS2019M14: Pre-notification of the OTSC exceeded 48 hours (in case of animals) and 14 days (in case of areas) - FY2019FLAT RATE5,00%EUR-15417,600,00-15417,60Rural Development EAFRD measures subject to IACS2020M14: Pre-notification of the OTSC exceeded 48 hours (in case of animals) and 14 days (in case of areas) - FY2020FLAT RATE5,00%EUR-13109,030,00-13109,03Rural Development EAFRD measures subject to IACS2021M14: Pre-notification of the OTSC exceeded 48 hours (in case of animals) and 14 days (in case of areas) - FY2021FLAT RATE5,00%EUR-11090,520,00-11090,52Total AT:EUR-16571964,17-64330,81-16507633,36DEClearance of Accounts - Financial Clearance20201.1 Timely follow-up of the recovery proceduresONE OFFEUR-3231,040,00-3231,04Clearance of Accounts - Financial Clearance20201.2 Reconciliation of Annex II and Annex III to the debtors' ledgerONE OFFEUR-3674,190,00-3674,19

Clearance of Accounts - Financial Clearance20201.5 Other errors established by the CBONE OFFEUR-5169,860,00-5169,86Clearance of Accounts - Financial Clearance2020Error in EAFRD FY 2020ONE OFFEUR-34238,120,00-34238,12Total DE:EUR-46313,210,00-46313,21ESCross-compliance20192% farmers with animalsFLAT RATE2,00%EUR-47602,060,00-47602,06Cross-compliance20202% farmers with animalsFLAT RATE2,00%EUR-69185,750,00-69185,75Cross-compliance20212% farmers with animalsFLAT RATE2,00%EUR-9973,380,00-9973,38Rural Development EAFRD measures subject to IACS2020Absence of KC: Sufficient quantity of on the spot controlsONE OFFEUR-731,000,00-731,00Rural Development EAFRD Knowledge and innovation2017Deficiency in one key controlFLAT RATE5,00%EUR-21002,660,00-21002,66Rural Development EAFRD Knowledge and innovation2018Deficiency in one key controlFLAT RATE5,00%EUR-2986,710,00-2986,71Rural Development EAFRD Measures with flat-rate support2018Deficiency in one key controlONE OFFEUR-386100,000,00-386100,00Rural Development EAFRD Knowledge and innovation2019Deficiency in one key controlFLAT RATE5,00%EUR-33602,980,00-33602,98Rural Development EAFRD Measures with flat-rate support2019Deficiency in one key controlONE OFFEUR-90360,000,00-90360,00 Rural Development EAFRD Knowledge and innovation2020Deficiency in one key controlFLAT RATE5,00%EUR-5191,730,00-5191,73Rural Development EAFRD Measures with flat-rate support2020Deficiency in one key controlONE OFFEUR-68040,000,00-68040,00Rural Development EAFRD Leader2017files not meeting the minimum scoreONE OFFEUR-10320,650,00-10320,65Rural Development EAFRD Leader2018files not meeting the minimum scoreONE OFFEUR-150852,470,00-150852,47Rural Development EAFRD Leader2019files not meeting the minimum scoreONE OFFEUR-460742,160,00-460742,16Rural Development EAFRD Leader2020files not meeting the minimum scoreONE OFFEUR-72809,650,00-72809,65Rural Development EAFRD Leader2019Ineligible expenditure (offers not independent) - one-off (EAFRD nIACS)ONE OFFEUR-5212,270,00-5212,27Rural Development EAFRD investment - private beneficiaries2018Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS)FLAT RATE5,00%EUR-105146,580,00-105146,58Rural Development EAFRD Knowledge and innovation2018Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS)FLAT RATE5,00%EUR-33365,020,00-33365,02Rural Development EAFRD Leader2018Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS)FLAT RATE5,00%EUR-50220,360,00-50220,36 Rural Development EAFRD Measures with flat-rate support2018Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS)FLAT RATE5,00%EUR-833,090,00-833,09Rural Development EAFRD investment - private beneficiaries2019Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS)FLAT RATE5,00%EUR-89030,630,00-89030,63Rural Development EAFRD investment - public beneficiaries2019Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS)FLAT RATE5,00%EUR-1656,250,00-1656,25Rural Development EAFRD Knowledge and innovation2019Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS)FLAT RATE5,00%EUR-30602,600,00-30602,60Rural Development EAFRD Leader2019Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS)FLAT RATE5,00%EUR-66099,400,00-66099,40Rural Development EAFRD Measures with flat-rate support2019Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS)FLAT RATE5,00%EUR-4640,540,00-4640,54Rural Development EAFRD investment - private beneficiaries2020Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS)FLAT RATE5,00%EUR-54942,520,00-54942,52Rural Development EAFRD investment - public beneficiaries2020Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS)FLAT RATE5,00%EUR-353,610,00-353,61

Rural Development EAFRD Knowledge and innovation2020Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS)FLAT RATE5,00%EUR-42894,100,00-42894,10Rural Development EAFRD Leader2020Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS)FLAT RATE5,00%EUR-54192,370,00-54192,37Rural Development EAFRD Measures with flat-rate support2020Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS)FLAT RATE5,00%EUR-5202,860,00-5202,86Cross-compliance2018XC SMR 7 - CY 2017ONE OFFEUR-386,420,00-386,42Cross-compliance2019XC SMR 7 - CY 2017ONE OFFEUR-325,600,00-325,60Cross-compliance2019XC SMR 7 - CY 2018ONE OFFEUR-371,460,00-371,46Total ES:EUR-1974976,880,00-1974976,88FRRural Development EAFRD measures subject to IACS2021Absence of audit trail for EAFRD IACS 2021FLAT RATE2,00%EUR-230916,89-2476,29-228440,60Rural Development EAFRD measures subject to IACS2019Déficiences RPG 2018ONE OFFEUR-1549994,210,00-1549994,21Rural Development EAFRD measures subject to IACS2020Déficiences RPG 2019ONE OFFEUR-1657114,580,00-1657114,58Rural Development EAFRD measures subject to IACS2021Déficiences RPG 2020ONE OFFEUR-1595157,040,00-1595157,04 Rural Development EAFRD Measures with flat-rate support2019dépenses inéligibles pour une sous-population déterminéeONE OFFEUR-3024,000,00-3024,00Rural Development EAFRD Measures with flat-rate support2020dépenses inéligibles pour une sous-population déterminéeONE OFFEUR-46688,000,00-46688,00Rural Development EAFRD Measures with flat-rate support2021dépenses inéligibles pour une sous-population déterminéeONE OFFEUR-91457,880,00-91457,88Rural Development EAFRD Measures with flat-rate support2022dépenses inéligibles pour une sous-population déterminéeONE OFFEUR-37400,000,00-37400,00Clearance of Accounts - Financial Clearance2020Erreurs Feader Non-SIGCONE OFFEUR-8052,250,00-8052,25Total FR:EUR-5219804,85-2476,29-5217328,56GRRural Development EAFRD investment - private beneficiaries2018Action 4.2.1 = former M123A FY2018 2019FLAT RATE5,00%EUR-74197,890,00-74197,89Rural Development EAFRD investment - private beneficiaries2019Action 4.2.1 = former M123A FY2018 2019FLAT RATE5,00%EUR-98454,910,00-98454,91Rural Development EAFRD investment - private beneficiaries2020Action 4.2.1 = former M123A FY2020FLAT RATE5,00%EUR-25899,190,00-25899,19Rural Development EAFRD investment - private beneficiaries2018Action 4.3.1 = former M321 FY2018 2019FLAT RATE5,00%EUR-27476,450,00-27476,45Rural Development EAFRD investment - private beneficiaries2019Action 4.3.1 = former M321 FY2018 2019FLAT RATE5,00%EUR-50273,480,00-50273,48 Rural Development EAFRD investment - private beneficiaries2020Action 4.3.1 = former M321 FY2020FLAT RATE5,00%EUR-25506,430,00-25506,43Rural Development EAFRD investment - private beneficiaries2018Action 4.3.1 (former Μ125Α1) + Action 4.3.2 FY2018 2019FLAT RATE10,00%EUR-892319,340,00-892319,34Rural Development EAFRD investment - private beneficiaries2019Action 4.3.1 (former Μ125Α1) + Action 4.3.2 FY2018 2019FLAT RATE10,00%EUR-1524954,770,00-1524954,77Rural Development EAFRD investment - private beneficiaries2020Action 4.3.1 (former Μ125Α1) + Action 4.3.2 FY2020FLAT RATE10,00%EUR-2239768,280,00-2239768,28Rural Development EAFRD investment - private beneficiaries2018Action 4.3.4 = former Μ321 FY2018 2019FLAT RATE5,00%EUR-79844,810,00-79844,81Rural Development EAFRD investment - private beneficiaries2019Action 4.3.4 = former Μ321 FY2018 2019FLAT RATE5,00%EUR-35947,890,00-35947,89Rural Development EAFRD investment - private beneficiaries2020Action 4.3.4 = former Μ321 FY2020FLAT RATE5,00%EUR-17400,110,00-17400,11Rural Development EAFRD investment - private beneficiaries2018Advance and intermediate related payments - Part1 10%FLAT RATE10,00%EUR-156791,890,00-156791,89Rural Development EAFRD investment - private beneficiaries2018Advance and intermediate related payments - Part1 5%FLAT RATE5,00%EUR-6314,160,00-6314,16

Rural Development EAFRD investment - public beneficiaries2018Advance and intermediate related payments - Part2 5%FLAT RATE5,00%EUR-44098,560,00-44098,56Rural Development EAFRD investment - public beneficiaries2018Sub-measure 7.2 = former M322 FY2018 2019FLAT RATE5,00%EUR-137758,840,00-137758,84Rural Development EAFRD investment - public beneficiaries2019Sub-measure 7.2 = former M322 FY2018 2019FLAT RATE5,00%EUR-109294,440,00-109294,44Rural Development EAFRD investment - public beneficiaries2020Sub-measure 7.2 = former M322 FY2020FLAT RATE5,00%EUR-37340,490,00-37340,49Rural Development EAFRD investment - public beneficiaries2018Sub-measure 7.4 = former M321 FY2018 2019FLAT RATE5,00%EUR-26886,320,00-26886,32Rural Development EAFRD investment - public beneficiaries2019Sub-measure 7.4 = former M321 FY2018 2019FLAT RATE5,00%EUR-1974,630,00-1974,63Rural Development EAFRD investment - public beneficiaries2020Sub-measure 7.4 = former M321 FY2020FLAT RATE5,00%EUR-5308,660,00-5308,66Total GR:EUR-5617811,540,00-5617811,54HRClearance of Accounts - Financial Clearance2020Deficiency in the debt management procedures (Article 54(1)) EAFRDONE OFFEUR-601247,410,00-601247,41 Clearance of Accounts - Financial Clearance2020Errors in the accounts EAFRDONE OFFEUR-111,920,00-111,92Total HR:EUR-601359,330,00-601359,33IERural Development EAFRD investment - private beneficiaries2021Deficiency in one key control for M4.1ONE OFFEUR-35627,660,00-35627,66Rural Development EAFRD investment - private beneficiaries2018Deficiency in one key control for M4.1ONE OFFEUR-40265,960,00-40265,96Rural Development EAFRD investment - private beneficiaries2019Deficiency in one key control for M4.1ONE OFFEUR-76881,160,00-76881,16Rural Development EAFRD investment - private beneficiaries2020Deficiency in one key control for M4.1ONE OFFEUR-77309,920,00-77309,92Rural Development EAFRD Knowledge and innovation2018Deficiency in two key controls for M1.1FLAT RATE5,00%EUR-232879,320,00-232879,32Rural Development EAFRD Knowledge and innovation2019Deficiency in two key controls for M1.1FLAT RATE5,00%EUR-692670,770,00-692670,77Rural Development EAFRD Knowledge and innovation2020Deficiency in two key controls for M1.1FLAT RATE5,00%EUR-398436,580,00-398436,58Rural Development EAFRD Knowledge and innovation2021Deficiency in two key controls for M1.1FLAT RATE5,00%EUR-1796,960,00-1796,96Total IE:EUR-1555868,330,00-1555868,33 ITCross-compliance20182017 aFLAT RATE10,00%EUR-772465,62-3466,36-768999,26Cross-compliance20192017 aFLAT RATE10,00%EUR-658890,61-2560,98-656329,63Cross-compliance20202017 aFLAT RATE10,00%EUR-79116,590,00-79116,59Cross-compliance20182017 bFLAT RATE2,00%EUR-61618,86-141,56-61477,30Cross-compliance20192017 bFLAT RATE2,00%EUR-57313,68-217,98-57095,70Cross-compliance20202017 bFLAT RATE2,00%EUR-8766,790,00-8766,79Cross-compliance20192018 aFLAT RATE10,00%EUR-924028,72-1725,15-922303,57Cross-compliance20202018 aFLAT RATE10,00%EUR-182674,140,00-182674,14Cross-compliance20192018 bFLAT RATE2,00%EUR-106448,50-289,47-106159,03Cross-compliance20202018 bFLAT RATE2,00%EUR-28391,220,00-28391,22Rural Development EAFRD forestry measures2019MEA - the existence of a shift in LPIS - M08 - CY2018 - ARCEA IT26ONE OFFEUR-390,350,00-390,35Rural Development EAFRD forestry measures2021MEA - the existence of a shift in LPIS - M08 - CY2020 - ARCEA IT26ONE OFFEUR-113,820,00-113,82Rural Development EAFRD forestry measures2021MEA - the existence of a shift in LPIS - M08 - CY2020 - ARGEA IT27ONE OFFEUR-205,300,00-205,30Rural Development EAFRD measures subject to IACS2019MEA - the existence of a shift in LPIS - M10 - CY2018 - AGEA IT01ONE OFFEUR-25116,940,00-25116,94Rural Development EAFRD measures subject to IACS2019MEA - the existence of a shift in LPIS - M10 - CY2018 - AGREA IT08ONE OFFEUR-8825,140,00-8825,14

Rural Development EAFRD measures subject to IACS2019MEA - the existence of a shift in LPIS - M10 - CY2018 - APPAG IT25ONE OFFEUR-1927,260,00-1927,26Rural Development EAFRD measures subject to IACS2019MEA - the existence of a shift in LPIS - M10 - CY2018 - ARCEA IT26ONE OFFEUR-5106,160,00-5106,16Rural Development EAFRD measures subject to IACS2021MEA - the existence of a shift in LPIS - M10 - CY2018 - ARGEA IT27ONE OFFEUR-4471,710,00-4471,71Rural Development EAFRD measures subject to IACS2019MEA - the existence of a shift in LPIS - M10 - CY2018 - ARPEA IT10ONE OFFEUR-8300,230,00-8300,23Rural Development EAFRD measures subject to IACS2019MEA - the existence of a shift in LPIS - M10 - CY2018 - OPLO IT23ONE OFFEUR-6263,89-0,65-6263,24Rural Development EAFRD measures subject to IACS2020MEA - the existence of a shift in LPIS - M10 - CY2019 - AGEA IT01ONE OFFEUR-1833,270,00-1833,27Rural Development EAFRD measures subject to IACS2021MEA - the existence of a shift in LPIS - M10 - CY2019 - AGEA IT01ONE OFFEUR-256,830,00-256,83Rural Development EAFRD measures subject to IACS2020MEA - the existence of a shift in LPIS - M10 - CY2019 - AGREA IT08ONE OFFEUR-303,460,00-303,46Rural Development EAFRD measures subject to IACS2021MEA - the existence of a shift in LPIS - M10 - CY2019 - AGREA IT08ONE OFFEUR-7,110,00-7,11 Rural Development EAFRD measures subject to IACS2020MEA - the existence of a shift in LPIS - M10 - CY2019 - APPAG IT25ONE OFFEUR-193,640,00-193,64Rural Development EAFRD measures subject to IACS2021MEA - the existence of a shift in LPIS - M10 - CY2019 - APPAG IT25ONE OFFEUR-0,590,00-0,59Rural Development EAFRD measures subject to IACS2019MEA - the existence of a shift in LPIS - M10 - CY2019 - ARPEA IT10ONE OFFEUR-276,490,00-276,49Rural Development EAFRD measures subject to IACS2020MEA - the existence of a shift in LPIS - M10 - CY2019 - ARPEA IT10ONE OFFEUR-216,830,00-216,83Rural Development EAFRD measures subject to IACS2021MEA - the existence of a shift in LPIS - M10 - CY2019 - ARPEA IT10ONE OFFEUR-8,760,00-8,76Rural Development EAFRD measures subject to IACS2020MEA - the existence of a shift in LPIS - M10 - CY2019 - OPLO IT23ONE OFFEUR-192,520,00-192,52Rural Development EAFRD measures subject to IACS2021MEA - the existence of a shift in LPIS - M10 - CY2019 - OPLO IT23ONE OFFEUR-0,020,00-0,02Rural Development EAFRD measures subject to IACS2021MEA - the existence of a shift in LPIS - M10 - CY2020 - AGEA IT01ONE OFFEUR-16,020,00-16,02Rural Development EAFRD measures subject to IACS2019MEA - the existence of a shift in LPIS - M11 - CY2018 - AGEA IT01ONE OFFEUR-18627,54-14,54-18613,00 Rural Development EAFRD measures subject to IACS2019MEA - the existence of a shift in LPIS - M11 - CY2018 - AGREA IT08ONE OFFEUR-1752,060,00-1752,06Rural Development EAFRD measures subject to IACS2019MEA - the existence of a shift in LPIS - M11 - CY2018 - APPAG IT25ONE OFFEUR-9089,74-0,43-9089,31Rural Development EAFRD measures subject to IACS2019MEA - the existence of a shift in LPIS - M11 - CY2018 - ARCEA IT26ONE OFFEUR-2476,490,00-2476,49Rural Development EAFRD measures subject to IACS2021MEA - the existence of a shift in LPIS - M11 - CY2018 - ARGEA IT27ONE OFFEUR-984,790,00-984,79Rural Development EAFRD measures subject to IACS2019MEA - the existence of a shift in LPIS - M11 - CY2018 - ARPEA IT10ONE OFFEUR-3524,910,00-3524,91Rural Development EAFRD measures subject to IACS2019MEA - the existence of a shift in LPIS - M11 - CY2018 - ARTEA IT07ONE OFFEUR-1567,09-0,22-1566,87Rural Development EAFRD measures subject to IACS2019MEA - the existence of a shift in LPIS - M11 - CY2018 - OPLO IT23ONE OFFEUR-1139,89-0,75-1139,14Rural Development EAFRD measures subject to IACS2020MEA - the existence of a shift in LPIS - M11 - CY2019 - AGEA IT01ONE OFFEUR-894,220,00-894,22Rural Development EAFRD measures subject to IACS2021MEA - the existence of a shift in LPIS - M11 - CY2019 - AGEA IT01ONE OFFEUR-28,960,00-28,96

Rural Development EAFRD measures subject to IACS2020MEA - the existence of a shift in LPIS - M11 - CY2019 - AGREA IT08ONE OFFEUR-329,710,00-329,71Rural Development EAFRD measures subject to IACS2021MEA - the existence of a shift in LPIS - M11 - CY2019 - AGREA IT08ONE OFFEUR-7,690,00-7,69Rural Development EAFRD measures subject to IACS2019MEA - the existence of a shift in LPIS - M12 - CY2018 - AGEA IT01ONE OFFEUR-1,130,00-1,13Rural Development EAFRD measures subject to IACS2019MEA - the existence of a shift in LPIS - M12 - CY2018 - ARPEA IT10ONE OFFEUR-1109,770,00-1109,77Rural Development EAFRD measures subject to IACS2020MEA - the existence of a shift in LPIS - M12 - CY2019 - AGEA IT01ONE OFFEUR-2635,690,00-2635,69Rural Development EAFRD measures subject to IACS2021MEA - the existence of a shift in LPIS - M12 - CY2019 - AGEA IT01ONE OFFEUR-178,690,00-178,69Rural Development EAFRD measures subject to IACS2020MEA - the existence of a shift in LPIS - M12 - CY2019 - ARPEA IT10ONE OFFEUR-8,970,00-8,97Rural Development EAFRD measures subject to IACS2021MEA - the existence of a shift in LPIS - M12 - CY2019 - ARPEA IT10ONE OFFEUR-0,040,00-0,04Rural Development EAFRD measures subject to IACS2019MEA - the existence of a shift in LPIS - M13 - CY2018 - AGEA IT01ONE OFFEUR-36137,66-11,68-36125,98 Rural Development EAFRD measures subject to IACS2019MEA - the existence of a shift in LPIS - M13 - CY2018 - AGREA IT08ONE OFFEUR-52,41-0,01-52,40Rural Development EAFRD measures subject to IACS2019MEA - the existence of a shift in LPIS - M13 - CY2018 - APPAG IT25ONE OFFEUR-1940,28-0,07-1940,21Rural Development EAFRD measures subject to IACS2019MEA - the existence of a shift in LPIS - M13 - CY2018 - ARCEA IT26ONE OFFEUR-4436,080,00-4436,08Rural Development EAFRD measures subject to IACS2021MEA - the existence of a shift in LPIS - M13 - CY2018 - ARGEA IT27ONE OFFEUR-5954,330,00-5954,33Rural Development EAFRD measures subject to IACS2019MEA - the existence of a shift in LPIS - M13 - CY2018 - ARPEA IT10ONE OFFEUR-766,930,00-766,93Rural Development EAFRD measures subject to IACS2019MEA - the existence of a shift in LPIS - M13 - CY2018 - ARTEA IT07ONE OFFEUR-27,960,00-27,96Rural Development EAFRD measures subject to IACS2019MEA - the existence of a shift in LPIS - M13 - CY2018 - OPLO IT23ONE OFFEUR-163,67-0,02-163,65Rural Development EAFRD measures subject to IACS2020MEA - the existence of a shift in LPIS - M13 - CY2019 - AGEA IT01ONE OFFEUR-898,850,00-898,85Rural Development EAFRD measures subject to IACS2021MEA - the existence of a shift in LPIS - M13 - CY2019 - AGEA IT01ONE OFFEUR-10,440,00-10,44 Rural Development EAFRD measures subject to IACS2020MEA - the existence of a shift in LPIS - M13 - CY2019 - AGREA IT08ONE OFFEUR-18,010,00-18,01Rural Development EAFRD measures subject to IACS2021MEA - the existence of a shift in LPIS - M13 - CY2019 - AGREA IT08ONE OFFEUR-0,100,00-0,10Rural Development EAFRD measures subject to IACS2020MEA - the existence of a shift in LPIS - M13 - CY2019 - APPAG IT25ONE OFFEUR-138,890,00-138,89Rural Development EAFRD measures subject to IACS2021MEA - the existence of a shift in LPIS - M13 - CY2019 - APPAG IT25ONE OFFEUR0,290,000,29Rural Development EAFRD measures subject to IACS2019MEA - the existence of a shift in LPIS - M13 - CY2019 - ARPEA IT10ONE OFFEUR-83,960,00-83,96Rural Development EAFRD measures subject to IACS2020MEA - the existence of a shift in LPIS - M13 - CY2019 - ARPEA IT10ONE OFFEUR-47,450,00-47,45Rural Development EAFRD measures subject to IACS2021MEA - the existence of a shift in LPIS - M13 - CY2019 - ARPEA IT10ONE OFFEUR-2,550,00-2,55Rural Development EAFRD measures subject to IACS2021MEA - the existence of a shift in LPIS - M13 - CY2020 - AGEA IT01ONE OFFEUR-145,070,00-145,07Rural Development EAFRD forestry measures2019MEA - the existence of a shift in LPIS - M8 - CY2018 - AGEA IT01ONE OFFEUR-4012,910,00-4012,91

Rural Development EAFRD forestry measures2019MEA - the existence of a shift in LPIS - M8 - CY2018 - ARPEA IT10ONE OFFEUR-0,060,00-0,06Rural Development EAFRD forestry measures2019MEA - the existence of a shift in LPIS - M8 - CY2018 - ARTEA IT07ONE OFFEUR-4,810,00-4,81Rural Development EAFRD forestry measures2019MEA - the existence of a shift in LPIS - M8 - CY2018 - AVEPA IT05ONE OFFEUR-21,500,00-21,50Rural Development EAFRD forestry measures2020MEA - the existence of a shift in LPIS - M8 - CY2019 - AGEA IT01ONE OFFEUR-1504,720,00-1504,72Rural Development EAFRD forestry measures2021MEA - the existence of a shift in LPIS - M8 - CY2019 - AGEA IT01ONE OFFEUR-71,050,00-71,05Rural Development EAFRD forestry measures2020MEA - the existence of a shift in LPIS - M8 - CY2019 - ARPEA IT10ONE OFFEUR-0,080,00-0,08Rural Development EAFRD forestry measures2021MEA - the existence of a shift in LPIS - M8 - CY2019 - ARPEA IT10ONE OFFEUR-0,050,00-0,05Rural Development EAFRD forestry measures2021MEA - the existence of a shift in LPIS - M8 - CY2020 - AGEA IT01ONE OFFEUR-133,400,00-133,40 Total IT:EUR-3044671,38-8429,87-3036241,51MTClearance of Accounts - Financial Clearance2020EAFRD - corrections for debt managementONE OFFEUR-845129,820,00-845129,82Clearance of Accounts - Financial Clearance2020PIR EAFRD Non-IACSESTIMATED BY AMOUNTEUR-3954,050,00-3954,05Clearance of Accounts - Financial Clearance2020TRDI - correction for debt managementONE OFFEUR-5823,970,00-5823,97Total MT:EUR-854907,840,00-854907,84PLClearance of Accounts - Financial Clearance2019EAFRD Debts wrongly declared irrecoverableONE OFFEUR-68241,080,00-68241,08Clearance of Accounts - Financial Clearance2019Known errors on EAFRDONE OFFEUR-42980,400,00-42980,40Total PL:EUR-111221,480,00-111221,48ROCross-compliance2018CY 2017FLAT RATE10,00%EUR-3189626,18-444903,38-2744722,80Cross-compliance2019CY 2017FLAT RATE10,00%EUR-1060,58-46,91-1013,67Cross-compliance2020CY 2017FLAT RATE10,00%EUR-1663,90-141,10-1522,80Cross-compliance2019CY 2018FLAT RATE10,00%EUR-2863693,97-198629,94-2665064,03Cross-compliance2020CY 2018FLAT RATE10,00%EUR-7050,43-5,07-7045,36Cross-compliance2020CY 2019FLAT RATE10,00%EUR-2913164,04-93858,10-2819305,94Rural Development EAFRD Investment - public beneficiaries2014FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregularESTIMATED BY PERCENTAGE5,00%EUR-130471,67-65840,64-64631,03 Rural Development EAFRD Investment - public beneficiaries2015FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregularESTIMATED BY PERCENTAGE5,00%EUR-49163,410,00-49163,41Rural Development EAFRD Leader2015FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregularESTIMATED BY PERCENTAGE5,00%EUR-455,10-280,03-175,07Rural Development EAFRD investment - private beneficiaries2016FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregularESTIMATED BY PERCENTAGE5,00%EUR-53261,210,00-53261,21Rural Development EAFRD investment - private beneficiaries2017FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregularESTIMATED BY PERCENTAGE5,00%EUR-55058,860,00-55058,86

Rural Development EAFRD investment - public beneficiaries2017FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregularESTIMATED BY PERCENTAGE5,00%EUR-127018,490,00-127018,49Rural Development EAFRD investment - private beneficiaries2018FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregularESTIMATED BY PERCENTAGE5,00%EUR-31023,820,00-31023,82Rural Development EAFRD investment - public beneficiaries2018FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregularESTIMATED BY PERCENTAGE5,00%EUR-82752,950,00-82752,95Rural Development EAFRD Leader2018FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregularESTIMATED BY PERCENTAGE5,00%EUR-16116,890,00-16116,89 Rural Development EAFRD investment - public beneficiaries2019FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregularESTIMATED BY PERCENTAGE5,00%EUR-44804,46-11789,02-33015,44Rural Development EAFRD Leader2019FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregularESTIMATED BY PERCENTAGE5,00%EUR-49979,80-13150,77-36829,03Rural Development EAFRD investment - public beneficiaries2020FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregularESTIMATED BY PERCENTAGE5,00%EUR-27319,060,00-27319,06Rural Development EAFRD Leader2020FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregularESTIMATED BY PERCENTAGE5,00%EUR-7712,830,00-7712,83 Rural Development EAFRD investment - public beneficiaries2021FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregularESTIMATED BY PERCENTAGE5,00%EUR-6405,360,00-6405,36Rural Development EAFRD investment - private beneficiaries2016KC public procurements - arbitrary exclusion of bidders - 3 projects audited by DG AGRIESTIMATED BY PERCENTAGE10,00%EUR-31261,720,00-31261,72Rural Development EAFRD investment - public beneficiaries2017KC public procurements - arbitrary exclusion of bidders - 3 projects audited by DG AGRIESTIMATED BY PERCENTAGE10,00%EUR-52286,340,00-52286,34Rural Development EAFRD investment - private beneficiaries2018KC public procurements - arbitrary exclusion of bidders - 3 projects audited by DG AGRIESTIMATED BY PERCENTAGE10,00%EUR-94375,360,00-94375,36Rural Development EAFRD investment - public beneficiaries2018KC public procurements - arbitrary exclusion of bidders - 3 projects audited by DG AGRIESTIMATED BY PERCENTAGE10,00%EUR-37092,020,00-37092,02Rural Development EAFRD investment - private beneficiaries2019KC public procurements - arbitrary exclusion of bidders - 3 projects audited by DG AGRIESTIMATED BY PERCENTAGE10,00%EUR-21308,80-2803,41-18505,39Rural Development EAFRD investment - private beneficiaries2020KC public procurements - arbitrary exclusion of bidders - 3 projects audited by DG AGRIESTIMATED BY PERCENTAGE10,00%EUR-554,180,00-554,18Rural Development EAFRD investment - private beneficiaries2016KC public procurements - arbitrary exclusion of bidders - rest of population at riskFLAT RATE5,00%EUR-7420,540,00-7420,54

Rural Development EAFRD investment - private beneficiaries2017KC public procurements - arbitrary exclusion of bidders - rest of population at riskFLAT RATE5,00%EUR-329384,610,00-329384,61Rural Development EAFRD investment - public beneficiaries2017KC public procurements - arbitrary exclusion of bidders - rest of population at riskFLAT RATE5,00%EUR-455952,810,00-455952,81Rural Development EAFRD Leader2017KC public procurements - arbitrary exclusion of bidders - rest of population at riskFLAT RATE5,00%EUR-12,040,00-12,04Rural Development EAFRD investment - private beneficiaries2018KC public procurements - arbitrary exclusion of bidders - rest of population at riskFLAT RATE5,00%EUR-1408096,590,00-1408096,59Rural Development EAFRD investment - public beneficiaries2018KC public procurements - arbitrary exclusion of bidders - rest of population at riskFLAT RATE5,00%EUR-3127956,600,00-3127956,60Rural Development EAFRD Leader2018KC public procurements - arbitrary exclusion of bidders - rest of population at riskFLAT RATE5,00%EUR-103492,130,00-103492,13Rural Development EAFRD investment - private beneficiaries2019KC public procurements - arbitrary exclusion of bidders - rest of population at riskFLAT RATE5,00%EUR-575055,30-151309,52-423745,78Rural Development EAFRD investment - public beneficiaries2019KC public procurements - arbitrary exclusion of bidders - rest of population at riskFLAT RATE5,00%EUR-1459791,60-384102,85-1075688,75 Rural Development EAFRD Leader2019KC public procurements - arbitrary exclusion of bidders - rest of population at riskFLAT RATE5,00%EUR-366160,98-96344,90-269816,08Rural Development EAFRD investment - private beneficiaries2020KC public procurements - arbitrary exclusion of bidders - rest of population at riskFLAT RATE5,00%EUR-102341,830,00-102341,83Rural Development EAFRD investment - public beneficiaries2020KC public procurements - arbitrary exclusion of bidders - rest of population at riskFLAT RATE5,00%EUR-145116,180,00-145116,18Rural Development EAFRD Leader2020KC public procurements - arbitrary exclusion of bidders - rest of population at riskFLAT RATE5,00%EUR-71743,300,00-71743,30Rural Development EAFRD investment - private beneficiaries2016KC Reasonableness of costs for public procurements directly awardedFLAT RATE5,00%EUR-124,730,00-124,73Rural Development EAFRD investment - public beneficiaries2016KC Reasonableness of costs for public procurements directly awardedFLAT RATE5,00%EUR-386,310,00-386,31Rural Development EAFRD investment - private beneficiaries2017KC Reasonableness of costs for public procurements directly awardedFLAT RATE5,00%EUR-10492,670,00-10492,67Rural Development EAFRD investment - public beneficiaries2017KC Reasonableness of costs for public procurements directly awardedFLAT RATE5,00%EUR-17257,160,00-17257,16 Rural Development EAFRD Leader2017KC Reasonableness of costs for public procurements directly awardedFLAT RATE5,00%EUR-583,320,00-583,32Rural Development EAFRD investment - private beneficiaries2018KC Reasonableness of costs for public procurements directly awardedFLAT RATE5,00%EUR-64644,830,00-64644,83Rural Development EAFRD investment - public beneficiaries2018KC Reasonableness of costs for public procurements directly awardedFLAT RATE5,00%EUR-169819,230,00-169819,23Rural Development EAFRD Leader2018KC Reasonableness of costs for public procurements directly awardedFLAT RATE5,00%EUR-20812,800,00-20812,80Rural Development EAFRD investment - private beneficiaries2019KC Reasonableness of costs for public procurements directly awardedFLAT RATE5,00%EUR-84014,02-22105,91-61908,11Rural Development EAFRD investment - public beneficiaries2019KC Reasonableness of costs for public procurements directly awardedFLAT RATE5,00%EUR-188432,63-49580,71-138851,92Rural Development EAFRD Leader2019KC Reasonableness of costs for public procurements directly awardedFLAT RATE5,00%EUR-39630,91-10427,75-29203,16

Rural Development EAFRD investment - private beneficiaries2020KC Reasonableness of costs for public procurements directly awardedFLAT RATE5,00%EUR-28633,180,00-28633,18Rural Development EAFRD investment - public beneficiaries2020KC Reasonableness of costs for public procurements directly awardedFLAT RATE5,00%EUR-27531,650,00-27531,65Rural Development EAFRD Leader2020KC Reasonableness of costs for public procurements directly awardedFLAT RATE5,00%EUR-18508,470,00-18508,47Rural Development EAFRD measures subject to IACS2018RD2 - FY 2018 - 'yellow card' on M13ONE OFFEUR-8416,11-168,36-8247,75Rural Development EAFRD measures subject to IACS2019RD2 - FY 2019 - M10 - key control deficiencyONE OFFEUR-371845,71-7436,92-364408,79Rural Development EAFRD measures subject to IACS2019RD2 - FY 2019 - M13 - key control deficiencyONE OFFEUR-891351,29-17827,03-873524,26Rural Development EAFRD measures subject to IACS2020RD2 - FY 2020 - M10 - key control deficiencyONE OFFEUR-369093,050,00-369093,05Rural Development EAFRD measures subject to IACS2020RD2 - FY 2020 - M13 - key control deficiencyONE OFFEUR-881567,450,00-881567,45 Rural Development EAFRD forestry measures2020RD2 - FY 2020 - M8.1 - double financingONE OFFEUR-1284,280,00-1284,28Total RO:EUR-21241635,74-1570752,32-19670883,42CurrencyAmountDeductionsFinancial ImpactEUR-56840534,75-1645989,29-55194545,46