Commission Implementing Decision (EU) 2023/1408 of 3 July 2023 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(2023)3494)

Commission Implementing Decision (EU) 2023/1408 of 3 July 2023 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(2023)3494) (Only the Bulgarian, Croatian, Czech, Dutch, English, French, German, Hungarian, Irish, Italian, Lithuanian, Polish, Portuguese, Romanian, Slovak, Spanish and Swedish texts are authentic) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Regulation (EU) No 1306/2013 of 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 twenty-four months before the Commission’s written notification of the results of the verifications to the Member States. (6) The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation. (7) By Commission Decision C(2020)1857 payments have been suspended to the Czech Republic, amounting to EUR 30606,96 for expenditure related to the period between 16 October 2018 and 31 December 2018. Commission Implementing Decision (EU) 2022/908

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) (OJ L 157, 10.6.2022, p. 15). excluded from Union financing an amount of EUR 3300907,65, as expenditure incurred by the Czech Republic under EAFRD, while the net financial impact on the Member State was EUR 3270300,69, the difference being the result of the suspension of EUR 30606,96. It is therefore necessary to clarify that this difference was due to the lifting of the suspension provided for by Decision C(2020)1857. This clarification has no financial impact on the Czech Republic. (8) 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(2023)2775872 . (9) 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 9 March 2023, HAS ADOPTED THIS DECISION:

Article 1

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

Article 2

This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Federal Republic of Germany, Ireland, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Lithuania, Hungary, the Kingdom of the Netherlands, the Republic of Poland, the Portuguese Republic, Romania, the Slovak Republic and the Kingdom of Sweden. Done at Brussels, 3 July 2023. For the Commission Janusz Wojciechowski Member of the Commission

Annex

ANNEX Financial Corrections EAGF Financial corrections - excluding cross-compliance Budget Item: 6200 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedBEClearance of Accounts - Financial Clearance2020Late payments - school schemeESTIMATED BY AMOUNTEUR-18986,160,00-18986,16Total BE:EUR-18986,160,00-18986,16Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedCZDecoupled Direct Aids2021All weaknesses 2020ONE OFFEUR-740885,230,00-740885,23Decoupled Direct Aids2019Greening 2018ONE OFFEUR-165173,770,00-165173,77Decoupled Direct Aids2020Greening 2019ONE OFFEUR-173025,910,00-173025,91Decoupled Direct Aids2019SAPS 2018ONE OFFEUR-748996,930,00-748996,93Decoupled Direct Aids2020SAPS 2019ONE OFFEUR-843550,690,00-843550,69Decoupled Direct Aids2019YFS 2018ONE OFFEUR-163044,700,00-163044,70Decoupled Direct Aids2020YFS 2019ONE OFFEUR-20677,450,00-20677,45Total CZ:EUR-2855354,680,00-2855354,68 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedDEClearance of Accounts - Financial Clearance2021Debt with delay in recovery procedures for EAGFONE OFFEUR-2373,870,00-2373,87Clearance of Accounts - Financial Clearance2021Financial errors EAGF Non-IACSONE OFFEUR-59516,170,00-59516,17Clearance of Accounts - Financial Clearance2021Reconciliation debt management - EAGF and EAFRDONE OFFEUR-2831,790,00-2831,79Total DE:EUR-64721,830,00-64721,83Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedESWine - Promotion in third countries2019Absence in a key control FY 2019 - FY 2020FLAT RATE10,00%EUR-510603,920,00-510603,92Wine - Promotion in third countries2020Absence in a key control FY 2019 - FY 2020FLAT RATE10,00%EUR-352382,860,00-352382,86Wine - Promotion in third countries2021Absence in a key control FY 2021FLAT RATE10,00%EUR-296961,540,00-296961,54

Voluntary Coupled Support2019Correct application of exclusions and administrative penalties in case of non-compliance with the requirements for Identification & Registration – M10 (suckler cows)- CY2018ONE OFFEUR-238329,73-78,59-238251,14Voluntary Coupled Support2020Correct application of exclusions and administrative penalties in case of non-compliance with the requirements for Identification & Registration – M10 (suckler cows)- CY2019ONE OFFEUR-240853,710,00-240853,71Voluntary Coupled Support2021Correct application of exclusions and administrative penalties in case of non-compliance with the requirements for Identification & Registration– M10 (suckler cows) - CY2020ONE OFFEUR-137696,190,00-137696,19Wine - Promotion in third countries2019Deficiency in key control - FY 2019 - full implementation - AndaluciaFLAT RATE5,00%EUR-4456,290,00-4456,29Wine - Promotion in third countries2019Deficiency in key control - FY 2019 - full implementation - AragonFLAT RATE5,00%EUR-454,320,00-454,32Wine - Promotion in third countries2019Deficiency in key control - FY 2019 - full implementation - Castilla La ManchaFLAT RATE5,00%EUR-11444,600,00-11444,60 Wine - Promotion in third countries2019Deficiency in key control - FY 2019 - full implementation - Castilla LeonFLAT RATE5,00%EUR-13435,47-37,71-13397,76Wine - Promotion in third countries2019Deficiency in key control - FY 2019 - full implementation - CatalunaFLAT RATE5,00%EUR-7332,260,00-7332,26Wine - Promotion in third countries2019Deficiency in key control - FY 2019 - full implementation -C ValencianaFLAT RATE5,00%EUR-33058,51-33058,510,00Wine - Promotion in third countries2019Deficiency in key control - FY 2019 - full implementation - GaliciaFLAT RATE5,00%EUR-4205,630,00-4205,63Wine - Promotion in third countries2019Deficiency in key control - FY 2019 - full implementation - MadridFLAT RATE5,00%EUR-4663,460,00-4663,46Wine - Promotion in third countries2019Deficiency in key control - FY 2019 - full implementation - MurciaFLAT RATE5,00%EUR-55261,740,00-55261,74Wine - Promotion in third countries2019Deficiency in key control - FY 2019 - full implementation - NavarraFLAT RATE5,00%EUR-5393,840,00-5393,84Wine - Promotion in third countries2019Deficiency in key control - FY 2019 - full implementation - Pais VascoFLAT RATE5,00%EUR-9524,600,00-9524,60Clearance of Accounts - Financial Clearance2020Individual error EAGF not recovered FY2020ONE OFFEUR-60,640,00-60,64 Clearance of Accounts - Financial Clearance2016Individual errors FY2016 not yet recoveredONE OFFEUR-432,49-5,06-427,43Clearance of Accounts - Financial Clearance2019Individual errors FY2019 not yet recoveredONE OFFEUR-610,69-0,48-610,21Wine - Restructuring and conversion of vineyards2021Late payments - wine restructuringONE OFFEUR-523690,12-0,01-523690,11Clearance of Accounts - Financial Clearance2020Old debts EAGFONE OFFEUR-458099,360,00-458099,36Decoupled Direct Aids2020Weakness in application yellow cardONE OFFEUR-23729,440,00-23729,44Decoupled Direct Aids2018Weakness in LPISONE OFFEUR-317920,610,00-317920,61Voluntary Coupled Support2018Weakness in LPISONE OFFEUR-235,660,00-235,66Decoupled Direct Aids2019Weakness in LPISONE OFFEUR-301055,270,00-301055,27Voluntary Coupled Support2019Weakness in LPISONE OFFEUR-116,480,00-116,48Decoupled Direct Aids2020Weakness in LPISONE OFFEUR-282587,640,00-282587,64Voluntary Coupled Support2020Weakness in LPISONE OFFEUR-542,270,00-542,27Decoupled Direct Aids2018Weakness in SFSONE OFFEUR-1769315,330,00-1769315,33

Decoupled Direct Aids2019Weakness in SFSONE OFFEUR-1363439,400,00-1363439,40Decoupled Direct Aids2020Weakness in SFSONE OFFEUR-814969,590,00-814969,59Decoupled Direct Aids2021Weakness in SFSONE OFFEUR-585488,920,00-585488,92Total ES:EUR-8368352,58-33180,36-8335172,22Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedFRClearance of Accounts - Financial Clearance2020Créances FEAGAONE OFFEUR-918059,090,00-918059,09Irregularities2020Debts unduly cancelled / negligence of the PAONE OFFEUR-19232,130,00-19232,13Clearance of Accounts - Financial Clearance2019Erreur aléatoires et connues FEAGA SIGCONE OFFEUR-18593,98-17148,33-1445,65Clearance of Accounts - Financial Clearance2019Erreurs connues OA1 FEAGAONE OFFEUR-173938,910,00-173938,91Clearance of Accounts - Financial Clearance2020Known errorONE OFFEUR-1565,730,00-1565,73Clearance of Accounts - Financial Clearance2020Negligence and delays in the management of the payment claims for the promotion measureONE OFFEUR-8530615,240,00-8530615,24Total FR:EUR-9662005,08-17148,33-9644856,75 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedHUVoluntary Coupled Support2020measure M01 - claim year 2019ONE OFFEUR-1162169,150,00-1162169,15Voluntary Coupled Support2021measure M01 - claim year 2020ONE OFFEUR-1024132,220,00-1024132,22Voluntary Coupled Support2022measure M01 - claim year 2021ONE OFFEUR-855443,630,00-855443,63Total HU:EUR-3041745,000,00-3041745,00Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedIEBasic Payment Scheme2020BPS 2019 - point 1.1.1ONE OFFEUR-254478,84-157,02-254321,82Basic Payment Scheme2020BPS 2019-point 1.2.1ONE OFFEUR-1074643,62-663,08-1073980,54Basic Payment Scheme2021BPS 2020 - point 1.1.1ONE OFFEUR-252451,01-149,67-252301,34Basic Payment Scheme2021BPS 2020 - point 1.2.1ONE OFFEUR-1551644,75-919,90-1550724,85Basic Payment Scheme2022BPS 2021 - point 1.2.1ONE OFFEUR-467239,49-259,33-466980,16Basic Payment Scheme2023BPS CY 2022 - point 1.2.1ONE OFFEUR-467239,490,00-467239,49Greening Payment2020Greening 2019 - point 1.1.1ONE OFFEUR-111970,19-93,13-111877,06Greening Payment2020Greening 2019 - point 1.2.1ONE OFFEUR-472843,19-393,30-472449,89 Greening Payment2021Greening 2020 - point 1.1.1ONE OFFEUR-111076,89-88,96-110987,93Greening Payment2021Greening 2020 - point 1.2.1ONE OFFEUR-682723,69-546,79-682176,90Greening Payment2022Greening 2021 - point 1.2.1ONE OFFEUR-205585,38-153,63-205431,75Greening Payment2023Greening CY 2022 - point 1.2.1ONE OFFEUR-205585,370,00-205585,37Young farmers scheme2020YFP 2019 - point 1.1.1ONE OFFEUR-16014,71-13,62-16001,09Young farmers scheme2020YFP 2019 - point 1.2.1ONE OFFEUR-6104,63-5,19-6099,44Young farmers scheme2021YFP 2020 - point 1.1.1ONE OFFEUR-10888,290,00-10888,29Young farmers scheme2021YFP 2020 - point 1.1.2ONE OFFEUR-3298,200,00-3298,20Young farmers scheme2022YFP 2021 - point 1.2.1ONE OFFEUR-3421,160,00-3421,16Total IE:EUR-5897208,90-3443,62-5893765,28Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedLTVoluntary Coupled Support2019M01 - ineligible population - Flat rate 100% - CY2018FLAT RATE100,00%EUR-121982,060,00-121982,06Voluntary Coupled Support2020M01 - ineligible population - Flat rate 100% - CY2019FLAT RATE100,00%EUR-110237,660,00-110237,66Voluntary Coupled Support2021M01 - ineligible population - Flat rate 100% - CY2020FLAT RATE100,00%EUR-97387,180,00-97387,18

Voluntary Coupled Support2019M01 - population not checked - Flat rate 10% - CY2018FLAT RATE10,00%EUR-1232674,110,00-1232674,11Voluntary Coupled Support2020M01 - population not checked - Flat rate 10% - CY2019FLAT RATE10,00%EUR-1236782,490,00-1236782,49Voluntary Coupled Support2021M01 - population not checked - Flat rate 10% - CY2020FLAT RATE10,00%EUR-1311303,180,00-1311303,18Voluntary Coupled Support2019M01 - remaining population - one off - 2018ONE OFFEUR-74091,970,00-74091,97Voluntary Coupled Support2020M01 - remaining population - one off - 2019ONE OFFEUR-201596,420,00-201596,42Voluntary Coupled Support2021M01 - remaining population - one off – 2020ONE OFFEUR-219486,170,00-219486,17Voluntary Coupled Support2019M02 - CY2018ONE OFFEUR-149916,780,00-149916,78Voluntary Coupled Support2020M02 - CY2018ONE OFFEUR-156,690,00-156,69Voluntary Coupled Support2021M02 - CY2018ONE OFFEUR-4,030,00-4,03Voluntary Coupled Support2020M02 - CY2019ONE OFFEUR-182516,030,00-182516,03Voluntary Coupled Support2021M02 - CY2019ONE OFFEUR-11,110,00-11,11Voluntary Coupled Support2021M02 - CY2020ONE OFFEUR-160352,820,00-160352,82Voluntary Coupled Support2019M03 - CY2018ONE OFFEUR-102204,910,00-102204,91 Voluntary Coupled Support2020M03 - CY2018ONE OFFEUR-90,960,00-90,96Voluntary Coupled Support2021M03 - CY2018ONE OFFEUR-0,130,00-0,13Voluntary Coupled Support2020M03 - CY2019ONE OFFEUR-138875,640,00-138875,64Voluntary Coupled Support2021M03 - CY2019ONE OFFEUR-30,730,00-30,73Voluntary Coupled Support2021M03 - CY2020ONE OFFEUR-126218,180,00-126218,18Voluntary Coupled Support2019M04 - CY2018ONE OFFEUR-17058,590,00-17058,59Voluntary Coupled Support2020M04 - CY2018ONE OFFEUR-5,440,00-5,44Voluntary Coupled Support2021M04 - CY2018ONE OFFEUR-0,090,00-0,09Voluntary Coupled Support2020M04 - CY2019ONE OFFEUR-29068,610,00-29068,61Voluntary Coupled Support2021M04 - CY2019ONE OFFEUR-7,550,00-7,55Voluntary Coupled Support2021M04 - CY2020ONE OFFEUR-33622,170,00-33622,17Voluntary Coupled Support2021M05 - CY2020ONE OFFEUR-286,420,00-286,42Total LT:EUR-5545968,120,00-5545968,12 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedNLDecoupled Direct Aids2018Weakness AA 2017ONE OFFEUR-60127,100,00-60127,10Decoupled Direct Aids2019Weaknesses AA 2018ONE OFFEUR-201713,160,00-201713,16Decoupled Direct Aids2020Weaknesses AA 2019ONE OFFEUR-237948,200,00-237948,20Decoupled Direct Aids2021Weaknesses AA 2020ONE OFFEUR-141579,930,00-141579,93Voluntary Coupled Support2019Weaknesses VCS animals 2018 - bovinesONE OFFEUR-233464,780,00-233464,78Voluntary Coupled Support2019Weaknesses VCS animals 2018 - ovinesONE OFFEUR-274260,260,00-274260,26Voluntary Coupled Support2020Weaknesses VCS animals 2019FLAT RATE100,00%EUR-1361953,620,00-1361953,62Voluntary Coupled Support2021Weaknesses VCS animals 2020FLAT RATE100,00%EUR-1446149,850,00-1446149,85Total NL:EUR-3957196,900,00-3957196,90Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedPLIrregularities2018finding 4: decision not to pursue recovery not properly justifiedONE OFFEUR-341802,670,00-341802,67

Irregularities2018Finding 5 : Unjustified correction/cancellation of the debtONE OFFEUR-666343,870,00-666343,87Irregularities2018Findings 1&2 : late recovery requests, and late registration of the debts in the debtor's ledgerONE OFFEUR-28707386,080,00-28707386,08Total PL:EUR-29715532,620,00-29715532,62Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedPTClearance of Accounts - Financial Clearance2020EAGF - Non-respect of the 18-th months deadlineONE OFFEUR-118871,150,00-118871,15Clearance of Accounts - Financial Clearance2020Financial clearance 2020 - financial error identified by the CB in EAGFONE OFFEUR-1729,02-86,45-1642,57Basic Payment Scheme2019Weaknesses in the establishment of BPS and NR – BPS-claim year 2018ONE OFFEUR-440927,22-22046,36-418880,86Basic Payment Scheme2020Weaknesses in the establishment of BPS and NR – BPS- claim year 2019ONE OFFEUR-1952618,14-97630,92-1854987,22Basic Payment Scheme2021Weaknesses in the establishment of BPS and NR – BPS- claim year 2020ONE OFFEUR-714958,820,00-714958,82 Basic Payment Scheme2017Weaknesses in the establishment of BPS and NR - BPS- CY 2016FLAT RATE5,00%EUR-1,43-1,430,00Basic Payment Scheme2018Weaknesses in the establishment of BPS and NR - BPS- CY2017 - CY2018FLAT RATE5,00%EUR-2849,89-2849,890,00Basic Payment Scheme2019Weaknesses in the establishment of BPS and NR - BPS- CY2017 - CY2018FLAT RATE5,00%EUR-2920,39-2920,400,01Basic Payment Scheme2020Weaknesses in the establishment of BPS and NR - BPS- CY2017 - CY2018FLAT RATE5,00%EUR-1,070,30-1,37Greening Payment2018Weaknesses in the establishment of BPS and NR – GREENING- claim year 2017ONE OFFEUR-496698,91-24834,95-471863,96Greening Payment2019Weaknesses in the establishment of BPS and NR – GREENING- claim year 2018ONE OFFEUR-297662,86-14883,14-282779,72Greening Payment2020Weaknesses in the establishment of BPS and NR – GREENING- claim year 2019ONE OFFEUR-1284415,15-64220,76-1220194,39Greening Payment2021Weaknesses in the establishment of BPS and NR – Greening- claim year 2020ONE OFFEUR-518636,810,00-518636,81 Greening Payment2017Weaknesses in the establishment of BPS and NR - Greening- CY 2016FLAT RATE5,00%EUR-0,78-0,780,00Greening Payment2018Weaknesses in the establishment of BPS and NR- Greening-CY 2017FLAT RATE5,00%EUR-1413,83-1413,830,00Greening Payment2019Weaknesses in the establishment of BPS and NR- Greening-CY 2017FLAT RATE5,00%EUR-2,02-2,020,00Greening Payment2020Weaknesses in the establishment of BPS and NR- Greening-CY 2017FLAT RATE5,00%EUR-0,230,00-0,23Greening Payment2019Weaknesses in the establishment of BPS and NR- Greening -CY 2018FLAT RATE5,00%EUR-2615,83-2615,830,00Greening Payment2020Weaknesses in the establishment of BPS and NR- Greening -CY 2018FLAT RATE5,00%EUR-1,380,00-1,38Restributive Payment2018Weaknesses in the establishment of BPS and NR –Redistributive payment- claim year 2017ONE OFFEUR-19263,97-963,20-18300,77 Restributive Payment2021Weaknesses in the establishment of BPS and NR – Redistributive payment - claim year 2020ONE OFFEUR-49618,080,00-49618,08Restributive Payment2019Weaknesses in the establishment of BPS and NR -redistributive payment-CY 2018ONE OFFEUR-19734,45-986,71-18747,74Restributive Payment2018Weaknesses in the establishment of BPS and NR- RP-CY 2017FLAT RATE5,00%EUR-168,29-168,290,00Restributive Payment2019Weaknesses in the establishment of BPS and NR- RP-CY 2017FLAT RATE5,00%EUR-0,26-0,260,00Restributive Payment2020Weaknesses in the establishment of BPS and NR- RP-CY 2017FLAT RATE5,00%EUR-0,030,00-0,03Restributive Payment2019Weaknesses in the establishment of BPS and NR- RP -CY 2018FLAT RATE5,00%EUR-247,25-247,250,00Restributive Payment2020Weaknesses in the establishment of BPS and NR- RP -CY 2018FLAT RATE5,00%EUR-0,200,00-0,20Small farmers scheme2017Weaknesses in the establishment of BPS and NR – SFS- claim year 2016ONE OFFEUR-4053,85-202,69-3851,16

Small farmers scheme2018Weaknesses in the establishment of BPS and NR – SFS- claim year 2017ONE OFFEUR-1186500,00-59325,01-1127174,99Small farmers scheme2019Weaknesses in the establishment of BPS and NR – SFS- claim year 2018ONE OFFEUR-1142866,00-57143,29-1085722,71Small farmers scheme2020Weaknesses in the establishment of BPS and NR – SFS- claim year 2019ONE OFFEUR-1029472,80-51473,63-977999,17Small farmers scheme2021Weaknesses in the establishment of BPS and NR – SFS - claim year 2020ONE OFFEUR-1025434,000,00-1025434,00Young farmers scheme2018Weaknesses in the establishment of BPS and NR – YFP- claim year 2017ONE OFFEUR-9263,91-463,21-8800,70Young farmers scheme2019Weaknesses in the establishment of BPS and NR – YFP- claim year 2018ONE OFFEUR-16538,66-826,92-15711,74Young farmers scheme2020Weaknesses in the establishment of BPS and NR – YFP- claim year 2019ONE OFFEUR-15560,98-778,04-14782,94 Young farmers scheme2021Weaknesses in the establishment of BPS and NR – YFP- claim year 2020ONE OFFEUR-11818,570,00-11818,57Young farmers scheme2017Weaknesses in the establishment of BPS and NR - YFP- CY 2016FLAT RATE5,00%EUR-4,66-4,660,00Young farmers scheme2018Weaknesses in the establishment of BPS and NR - YFP- CY 2016FLAT RATE5,00%EUR-0,02-0,020,00Young farmers scheme2018Weaknesses in the establishment of BPS and NR- YFP-CY 2017FLAT RATE5,00%EUR-1484,15-1484,150,00Young farmers scheme2019Weaknesses in the establishment of BPS and NR- YFP-CY 2017FLAT RATE5,00%EUR-2,06-2,060,00Young farmers scheme2019Weaknesses in the establishment of BPS and NR- YFP -CY 2018FLAT RATE5,00%EUR-1834,75-1834,750,00Young farmers scheme2020Weaknesses in the establishment of BPS and NR- YFP -CY 2018FLAT RATE5,00%EUR-3,480,00-3,48 Restributive Payment2020Weaknesses in the establishment of BPS and the NR - Redistributive payment - claim year 2019ONE OFFEUR-26367,94-1318,39-25049,55Basic Payment Scheme2020Weaknesses in the establishment of BPS and YFP - BPS-CY2019FLAT RATE5,00%EUR-5415,53-5415,530,00Basic Payment Scheme2021Weaknesses in the establishment of BPS and YFP - BPS-CY 2020FLAT RATE5,00%EUR-6310,900,00-6310,90Greening Payment2020Weaknesses in the establishment of BPS and YFP - Greening-CY2019FLAT RATE5,00%EUR-3599,80-3599,800,00Greening Payment2021Weaknesses in the establishment of BPS and YFP - GREENING-CY 2020FLAT RATE5,00%EUR-4647,100,00-4647,10Restributive Payment2021Weaknesses in the establishment of BPS and YFP - Redistributive payment-CY 2020FLAT RATE5,00%EUR-807,360,00-807,36Restributive Payment2020Weaknesses in the establishment of BPS and YFP - YFP-CY2019FLAT RATE5,00%EUR-328,85-328,850,00 Young farmers scheme2020Weaknesses in the establishment of BPS and YFP - YFP-CY2019FLAT RATE5,00%EUR-2004,25-2004,250,00Young farmers scheme2021Weaknesses in the establishment of BPS and YFP - YFP-CY 2020FLAT RATE5,00%EUR-2006,170,00-2006,17Basic Payment Scheme2017Weaknesses in the set up of BPS and NR – BPS- claim year 2016ONE OFFEUR-2289,55-2289,550,00Basic Payment Scheme2018Weaknesses in the set up of BPS and NR – BPS- claim year 2017ONE OFFEUR-739042,71-36952,13-702090,58Greening Payment2017Weaknesses in the set up of BPS and NR – Greening- claim year 2016ONE OFFEUR-1430,26-1430,260,00Young farmers scheme2017Weaknesses in the set up of BPS and NR – YFP- claim year 2016ONE OFFEUR-11,40-0,57-10,83Total PT:EUR-11164457,17-462749,93-10701707,24Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedSEClearance of Accounts - Financial Clearance2020Recovery procedures EAGFONE OFFEUR-6294,580,00-6294,58Total SE:EUR-6294,580,00-6294,58

Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedSKWine - Restructuring and conversion of vineyards2018Finding 1.1 flat rate for amounts too high and studiesFLAT RATE10,00%EUR-4766,210,00-4766,21Wine - Restructuring and conversion of vineyards2019Finding 1.1 flat rate for amounts too high and studiesFLAT RATE10,00%EUR-54415,550,00-54415,55Wine - Restructuring and conversion of vineyards2020Finding 1.1 flat rate for amounts too high and studiesFLAT RATE10,00%EUR-78047,780,00-78047,78Wine - Restructuring and conversion of vineyards2018Finding 1.1, one-off for amounts paid above actual costs (FY2018 - FY2020)ONE OFFEUR-14770,820,00-14770,82Wine - Restructuring and conversion of vineyards2019Finding 1.1, one-off for amounts paid above actual costs (FY2018 - FY2020)ONE OFFEUR-1446057,780,00-1446057,78Wine - Restructuring and conversion of vineyards2020Finding 1.1, one-off for amounts paid above actual costs (FY2018 - FY2020)ONE OFFEUR-1621046,460,00-1621046,46Wine - Restructuring and conversion of vineyards2021Finding 1.1, one-off for amounts paid above actual costs (FY2018 - FY2020)ONE OFFEUR0,000,000,00EU School Scheme2019Finding 1.2 Flat rate deficiencies EU School SchemeFLAT RATE5,00%EUR-164078,600,00-164078,60 EU School Scheme2020Finding 1.2 Flat rate deficiencies EU School SchemeFLAT RATE5,00%EUR-167355,770,00-167355,77EU School Scheme2021Finding 1.2 Flat rate deficiencies EU School SchemeFLAT RATE5,00%EUR-164806,590,00-164806,59Voluntary Coupled Support2020M01- CY 2019ONE OFFEUR-952938,910,00-952938,91Voluntary Coupled Support2021M01 - CY 2020ONE OFFEUR-817911,360,00-817911,36Voluntary Coupled Support2022M01 CY 2021ONE OFFEUR-782181,600,00-782181,60Voluntary Coupled Support2020M02-CY2019ONE OFFEUR-1230279,990,00-1230279,99Voluntary Coupled Support2021M02 CY 2020ONE OFFEUR-532125,210,00-532125,21Voluntary Coupled Support2022M02 CY 2021ONE OFFEUR-162825,710,00-162825,71Voluntary Coupled Support2020M03-CY2019ONE OFFEUR-559498,110,00-559498,11Voluntary Coupled Support2021M03 CY 2020ONE OFFEUR-169275,510,00-169275,51Voluntary Coupled Support2022M03 CY 2021ONE OFFEUR-36456,860,00-36456,86 Decoupled Direct Aids2020Weakness in the Performance of on-the-spot-checks of sufficient quality –Use of the correct measurement method / application of a measurement tolerance _ CY2019 _ GPONE OFFEUR-9365,200,00-9365,20Decoupled Direct Aids2020Weakness in the Performance of on-the-spot-checks of sufficient quality –Use of the correct measurement method / application of a measurement tolerance _ CY2019 _ SAPSONE OFFEUR-31652,670,00-31652,67Decoupled Direct Aids2020Weakness in the Performance of on-the-spot-checks of sufficient quality –Use of the correct measurement method / application of a measurement tolerance _ CY2019 _ YFSONE OFFEUR-388,980,00-388,98Decoupled Direct Aids2021Weakness in the Performance of on-the-spot-checks of sufficient quality –Use of the correct measurement method / application of a measurement tolerance _ CY2020 _ GPONE OFFEUR-5319,910,00-5319,91

Decoupled Direct Aids2021Weakness in the Performance of on-the-spot-checks of sufficient quality –Use of the correct measurement method / application of a measurement tolerance _ CY2020 _ SAPSONE OFFEUR-21443,660,00-21443,66Decoupled Direct Aids2021Weakness in the Performance of on-the-spot-checks of sufficient quality –Use of the correct measurement method / application of a measurement tolerance _ CY2020 _ YFSONE OFFEUR-154,900,00-154,90Total SK:EUR-9027164,140,00-9027164,14CurrencyGross AmountDeductionsNet DecidedEUR-89324987,76-516522,24-88808465,52 Financial corrections from cross-compliance Budget Item: 6200 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedBGCross-compliance2018CY 2017FLAT RATE10,00%EUR-308711,77-84,38-308627,39Cross-compliance2019CY 2017FLAT RATE10,00%EUR-2480,380,00-2480,38Cross-compliance2020CY 2017FLAT RATE10,00%EUR-240,620,00-240,62Cross-compliance2021CY 2017FLAT RATE10,00%EUR-23,390,00-23,39Cross-compliance2019CY 2018FLAT RATE10,00%EUR-2247392,94-2530,61-2244862,33Cross-compliance2020CY 2018FLAT RATE10,00%EUR-1879,630,00-1879,63Cross-compliance2021CY 2018FLAT RATE10,00%EUR-138,130,00-138,13Cross-compliance2020CY 2019FLAT RATE10,00%EUR-2247526,97-3732,80-2243794,17Cross-compliance2021CY 2019FLAT RATE10,00%EUR-366,870,00-366,87Total BG:EUR-4808760,70-6347,79-4802412,91 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedITCross-compliance20182017 animalsFLAT RATE10,00%EUR-422172,31-9796,07-412376,24Cross-compliance20202017 animalsFLAT RATE10,00%EUR-9803,610,00-9803,61Cross-compliance20182017 GAEC 7FLAT RATE2,00%EUR-4299,11-86,00-4213,11Cross-compliance20202017 GAEC 7FLAT RATE2,00%EUR-76,490,00-76,49Cross-compliance20192018 animalsFLAT RATE10,00%EUR-413066,810,00-413066,81Cross-compliance20212018 animalsFLAT RATE10,00%EUR-3833,890,00-3833,89Cross-compliance20192018 GAEC 7FLAT RATE2,00%EUR-55803,190,00-55803,19Cross-compliance20212018 GAEC 7FLAT RATE2,00%EUR-420,160,00-420,16Cross-compliance20202019 animalsFLAT RATE10,00%EUR-414905,370,00-414905,37Cross-compliance20202019 GAEC 7FLAT RATE2,00%EUR-63268,400,00-63268,40Cross-compliance2018CY 2017FLAT RATE10,00%EUR-681321,34-43053,47-638267,87Cross-compliance2019CY 2017FLAT RATE10,00%EUR-20336,470,00-20336,47Cross-compliance2020CY 2017FLAT RATE10,00%EUR-1222,870,00-1222,87 Cross-compliance2021CY 2017FLAT RATE10,00%EUR-1202,360,00-1202,36Cross-compliance2019CY 2018FLAT RATE10,00%EUR-1530247,510,00-1530247,51Cross-compliance2020CY 2018FLAT RATE10,00%EUR-24976,590,00-24976,59Cross-compliance2021CY 2018FLAT RATE10,00%EUR-3461,810,00-3461,81Cross-compliance2020CY 2019FLAT RATE10,00%EUR-1546300,880,00-1546300,88Cross-compliance2021CY 2019FLAT RATE10,00%EUR-9726,710,00-9726,71Cross-compliance2018WINE CY 2019FLAT RATE10,00%EUR-5108,830,00-5108,83Total IT:EUR-5211554,71-52935,54-5158619,17Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedLTCross-compliance2018CY 2017 with animals 10%FLAT RATE10,00%EUR-53000,31-34,99-52965,32Cross-compliance2019CY 2017 with animals 10%FLAT RATE10,00%EUR-586,150,00-586,15Cross-compliance2020CY 2017 with animals 10%FLAT RATE10,00%EUR-292,970,00-292,97Cross-compliance2021CY 2017 with animals 10%FLAT RATE10,00%EUR-6,960,00-6,96

Cross-compliance2018CY 2017 without animals 3%FLAT RATE3,00%EUR-11803,17-12,57-11790,60Cross-compliance2019CY 2017 without animals 3%FLAT RATE3,00%EUR-618,350,00-618,35Cross-compliance2020CY 2017 without animals 3%FLAT RATE3,00%EUR-64,670,00-64,67Cross-compliance2021CY 2017 without animals 3%FLAT RATE3,00%EUR-7,790,00-7,79Cross-compliance2019CY 2018 with animals 10%FLAT RATE10,00%EUR-2623548,19-1125,96-2622422,23Cross-compliance2020CY 2018 with animals 10%FLAT RATE10,00%EUR-853,540,00-853,54Cross-compliance2021CY 2018 with animals 10%FLAT RATE10,00%EUR-0,400,00-0,40Cross-compliance2019CY 2018 without animals 3%FLAT RATE3,00%EUR-605847,32-315,74-605531,58Cross-compliance2020CY 2018 without animals 3%FLAT RATE3,00%EUR-358,940,00-358,94Cross-compliance2021CY 2018 without animals 3%FLAT RATE3,00%EUR-3,230,00-3,23Cross-compliance2020CY 2019 with animals 10%FLAT RATE10,00%EUR-2613087,300,00-2613087,30Cross-compliance2021CY 2019 with animals 10%FLAT RATE10,00%EUR-43,220,00-43,22 Cross-compliance2020CY 2019 without animals 3%FLAT RATE3,00%EUR-643271,510,00-643271,51Cross-compliance2021CY 2019 without animals 3%FLAT RATE3,00%EUR-96,480,00-96,48Total LT:EUR-6553490,50-1489,26-6552001,24CurrencyGross AmountDeductionsNet DecidedEUR-16573805,91-60772,59-16513033,32 EAFRD Financial corrections - excluding cross-compliance Budget Item: 5040 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedHRRural Development EAFRD measures subject to IACS2022Insufficient quality of administrative checks - Measure 14 - CY2021ONE OFFEUR-83081,390,00-83081,39Total HR:EUR-83081,390,00-83081,39CurrencyGross AmountDeductionsNet DecidedEUR-83081,390,00-83081,39 Budget Item: 6201 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedBERural Development EAFRD Measures with flat-rate support2017Appropriate check of the eligibility of the project - business plan added - 2017 - young farmersFLAT RATE5,00%EUR-13275,000,00-13275,00Rural Development EAFRD Measures with flat-rate support2018Appropriate check of the eligibility of the project - business plan added - 2018 - young farmersFLAT RATE5,00%EUR-20625,000,00-20625,00Rural Development EAFRD Measures with flat-rate support2019Appropriate check of the eligibility of the project - business plan added - 2019 - young farmersFLAT RATE5,00%EUR-77075,00-409,78-76665,22Rural Development EAFRD Measures with flat-rate support2020Appropriate check of the eligibility of the project - business plan added - 2020 - young farmersFLAT RATE5,00%EUR-183275,000,00-183275,00Rural Development EAFRD Measures with flat-rate support2017Appropriate check of the eligibility of the project - lack of business plan - 2017 - young farmers fully paidFLAT RATE10,00%EUR-53950,000,00-53950,00 Rural Development EAFRD Measures with flat-rate support2018Appropriate check of the eligibility of the project - lack of business plan - 2018 - young farmers fully paidFLAT RATE10,00%EUR-88450,000,00-88450,00Rural Development EAFRD Measures with flat-rate support2019Appropriate check of the eligibility of the project - lack of business plan - 2019 - young farmers fully paidFLAT RATE10,00%EUR-197800,00-1051,64-196748,36Rural Development EAFRD Measures with flat-rate support2020Appropriate check of the eligibility of the project - lack of business plan - 2020 - young farmers fully paidFLAT RATE10,00%EUR-17050,000,00-17050,00Rural Development EAFRD investment - private beneficiaries2019Appropriate checks of the reasonableness of the costs - reference prices - M4.1FLAT RATE3,00%EUR-173148,30-920,57-172227,73Rural Development EAFRD investment - private beneficiaries2020Appropriate checks of the reasonableness of the costs - reference prices - M4.1FLAT RATE3,00%EUR-204178,340,00-204178,34Rural Development EAFRD investment - private beneficiaries2021Appropriate checks of the reasonableness of the costs - reference prices - M4.1FLAT RATE3,00%EUR-265864,120,00-265864,12

Rural Development EAFRD investment - private beneficiaries2022Appropriate checks of the reasonableness of the costs - reference prices - M4.1FLAT RATE3,00%EUR-162775,440,00-162775,44Rural Development EAFRD Measures with flat-rate support2017Key Control - Appropriate check that the project fulfils all eligibility criteria - lack of Business plan - farmers stopped (M6.1)ONE OFFEUR-7000,000,00-7000,00Rural Development EAFRD Measures with flat-rate support2018Key Control - Appropriate check that the project fulfils all eligibility criteria - lack of Business plan - farmers stopped (M6.1)ONE OFFEUR-28500,000,00-28500,00Rural Development EAFRD Measures with flat-rate support2019Key Control - Appropriate check that the project fulfils all eligibility criteria - lack of Business plan - farmers stopped (M6.1)ONE OFFEUR-47000,000,00-47000,00Rural Development EAFRD investment - private beneficiaries2019On the spot checks - M4.1 and M4.4FLAT RATE5,00%EUR-367950,96-1956,27-365994,69 Rural Development EAFRD investment - private beneficiaries2020On the spot checks - M4.1 and M4.4FLAT RATE5,00%EUR-378054,960,00-378054,96Clearance of Accounts - Financial Clearance2020Projected Incompliance Rate EAFRD IACSESTIMATED BY AMOUNTEUR-35994,050,00-35994,05Total BE:EUR-2321966,17-4338,26-2317627,91Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedBGRural Development EAFRD measures subject to IACS2019M14 - Late submission of claims and on-the-spot checks carried out late - claim years 2017, 2018 and 2019FLAT RATE10,00%EUR-179363,640,00-179363,64Rural Development EAFRD measures subject to IACS2020M14 - Late submission of claims and on-the-spot checks carried out late - claim years 2017, 2018 and 2019FLAT RATE10,00%EUR-384578,110,00-384578,11Rural Development EAFRD measures subject to IACS2021M14 - Late submission of claims and on-the-spot checks carried out late - claim years 2017, 2018 and 2019FLAT RATE10,00%EUR-37354,720,00-37354,72Total BG:EUR-601296,470,00-601296,47 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedCZClearance of Accounts - Financial Clearance2020Irrecoverable amountsONE OFFEUR-89063,270,00-89063,27Rural Development EAFRD measures subject to IACS2020RD - 2018-2020ONE OFFEUR-1545782,890,00-1545782,89Total CZ:EUR-1634846,160,00-1634846,16Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedDEClearance of Accounts - Financial Clearance2021Financial errors EAFRD IACSONE OFFEUR-388,160,00-388,16Clearance of Accounts - Financial Clearance2021Financial errors EAFRD Non-IACSONE OFFEUR-18852,450,00-18852,45Clearance of Accounts - Financial Clearance2021PIR for EAFRD Non-IACS for FY2021.ESTIMATED BY AMOUNTEUR-60675,270,00-60675,27Clearance of Accounts - Financial Clearance2021Reconciliation debt management - EAGF and EAFRDONE OFFEUR-3519,560,00-3519,56Total DE:EUR-83435,440,00-83435,44 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedESClearance of Accounts - Financial Clearance2021EAFRD Non-IACSONE OFFEUR-272236,690,00-272236,69Rural Development EAFRD measures subject to IACS2020Inappropriate checks on the compliance with long-term commitments – Measures 10 and 11 - CY2019FLAT RATE10,00%EUR-41886,680,00-41886,68Rural Development EAFRD measures subject to IACS2021Inappropriate checks on the compliance with long-term commitments – Measures 10 and 11 - CY2019FLAT RATE10,00%EUR-797,090,00-797,09Rural Development EAFRD measures subject to IACS2021Inappropriate checks on the compliance with long-term commitments – Measures 10 and 11 - CY2020FLAT RATE10,00%EUR-13770,860,00-13770,86Rural Development EAFRD measures subject to IACS2020Incorrect timing of the on-the-spot checks – Measure 10 - CY2019ONE OFFEUR-29709,010,00-29709,01Rural Development EAFRD measures subject to IACS2021Incorrect timing of the on-the-spot checks – Measure 10 - CY2019ONE OFFEUR-527,870,00-527,87

Rural Development EAFRD measures subject to IACS2021Incorrect timing of the on-the-spot checks – Measure 10 - CY2020ONE OFFEUR-12495,480,00-12495,48Rural Development EAFRD measures subject to IACS2022Incorrect timing of the on-the-spot checks – Measure 10 - CY2021ONE OFFEUR-6833,060,00-6833,06Rural Development EAFRD measures subject to IACS2020Incorrect timing of the on-the-spot checks – Measure 11 - CY2019ONE OFFEUR-18069,620,00-18069,62Rural Development EAFRD measures subject to IACS2021Incorrect timing of the on-the-spot checks – Measure 11 - CY2019ONE OFFEUR-477,770,00-477,77Rural Development EAFRD measures subject to IACS2021Incorrect timing of the on-the-spot checks – Measure 11 - CY2020ONE OFFEUR-1705,910,00-1705,91Clearance of Accounts - Financial Clearance2020Individual errors EAFRD FY2020 not recoveredONE OFFEUR-74,600,00-74,60Rural Development EAFRD measures subject to IACS2020Ineffective verification of the compliance with all eligibility criteria, commitments and other obligations - Measure 10 - CY2019ONE OFFEUR-52528,170,00-52528,17 Rural Development EAFRD measures subject to IACS2021Ineffective verification of the compliance with all eligibility criteria, commitments and other obligations - Measure 10 - CY2019ONE OFFEUR-933,320,00-933,32Rural Development EAFRD measures subject to IACS2021Ineffective verification of the compliance with all eligibility criteria, commitments and other obligations - Measure 10 - CY2020ONE OFFEUR-26906,550,00-26906,55Clearance of Accounts - Financial Clearance2021PIR on EAFRD Non-Iacs populationESTIMATED BY AMOUNTEUR-3096,540,00-3096,54Rural Development EAFRD measures subject to IACS2018Weakness in LPISONE OFFEUR-307103,390,00-307103,39Rural Development EAFRD measures subject to IACS2019Weakness in LPISONE OFFEUR-205729,960,00-205729,96Rural Development EAFRD measures subject to IACS2020Weakness in LPISONE OFFEUR-150606,890,00-150606,89Clearance of Accounts - Financial Clearance2020Weakness key control Appropriate evaluation of the reasonableness of costsONE OFFEUR-10554,500,00-10554,50Total ES:EUR-1156043,960,00-1156043,96 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedFRClearance of Accounts - Financial Clearance2020Créances FeaderONE OFFEUR-45902,210,00-45902,21Clearance of Accounts - Financial Clearance2020Erreur extrapolée Feader hors SIGCESTIMATED BY AMOUNTEUR-28322222,52-5257692,98-23064529,54Clearance of Accounts - Financial Clearance2019Erreur extrapolée Feader hors SIGCESTIMATED BY AMOUNTEUR-32179303,82-6430188,35-25749115,47Clearance of Accounts - Financial Clearance2020Erreurs connues Feader hors SIGCONE OFFEUR-3348,10-0,73-3347,37Clearance of Accounts - Financial Clearance2019Erreurs connues OA1 FeaderONE OFFEUR-89666,810,00-89666,81Clearance of Accounts - Financial Clearance2019Erreurs connues pour le Feader hors SIGCONE OFFEUR-67934,09-17,01-67917,08Clearance of Accounts - Financial Clearance2019Procedure de créancesONE OFFEUR-3384771,930,00-3384771,93Total FR:EUR-64093149,48-11687899,07-52405250,41

Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedHRRural Development EAFRD measures subject to IACS2020Insufficient quality of administrative checks - Measure 14 - CY2019ONE OFFEUR-45541,200,00-45541,20Rural Development EAFRD measures subject to IACS2021Insufficient quality of administrative checks - Measure 14 - CY2019ONE OFFEUR-1348,890,00-1348,89Rural Development EAFRD measures subject to IACS2021Insufficient quality of administrative checks - Measure 14 - CY2020ONE OFFEUR-141649,790,00-141649,79Rural Development EAFRD measures subject to IACS2022Insufficient quality of administrative checks - Measure 14 - CY2021ONE OFFEUR-47784,180,00-47784,18Total HR:EUR-236324,060,00-236324,06Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedITRural Development EAFRD measures subject to IACS2018Incorrect sanction system for M13 - IT01(AGEA) - CY2017ONE OFFEUR-438049,93-8522,90-429527,03Rural Development EAFRD measures subject to IACS2019Incorrect sanction system for M13 - IT01(AGEA) - CY2018ONE OFFEUR-315902,75-102,06-315800,69 Rural Development EAFRD measures subject to IACS2020Incorrect sanction system for M13 - IT01(AGEA) - CY2019ONE OFFEUR-301285,990,00-301285,99Rural Development EAFRD measures subject to IACS2018Incorrect sanction system for M13 - IT05(AVEPA) - CY2017ONE OFFEUR-9520,25-0,86-9519,39Rural Development EAFRD measures subject to IACS2019Incorrect sanction system for M13 - IT05(AVEPA) - CY2018ONE OFFEUR-6286,14-0,11-6286,03Rural Development EAFRD measures subject to IACS2020Incorrect sanction system for M13 - IT05(AVEPA) - CY2019ONE OFFEUR-25266,990,00-25266,99Rural Development EAFRD measures subject to IACS2018Incorrect sanction system for M13 - IT08(AGREA) - CY2017ONE OFFEUR-2715,42-0,73-2714,69Rural Development EAFRD measures subject to IACS2019Incorrect sanction system for M13 - IT08(AGREA) - CY2018ONE OFFEUR-4453,00-0,47-4452,53Rural Development EAFRD measures subject to IACS2020Incorrect sanction system for M13 - IT08(AGREA) - CY2019ONE OFFEUR-6048,050,00-6048,05Rural Development EAFRD measures subject to IACS2018Incorrect sanction system for M13 - IT10(ARPEA) - CY2017ONE OFFEUR-6083,080,00-6083,08Rural Development EAFRD measures subject to IACS2019Incorrect sanction system for M13 - IT10(ARPEA) - CY2018ONE OFFEUR-2158,350,00-2158,35 Rural Development EAFRD measures subject to IACS2020Incorrect sanction system for M13 - IT10(ARPEA) - CY2019ONE OFFEUR-3214,400,00-3214,40Rural Development EAFRD measures subject to IACS2018Incorrect sanction system for M13 - IT23(OPRLo) - CY2017ONE OFFEUR-7849,86-44,27-7805,59Rural Development EAFRD measures subject to IACS2019Incorrect sanction system for M13 - IT23(OPRLo) - CY2018ONE OFFEUR-8037,65-0,82-8036,83Rural Development EAFRD measures subject to IACS2018Incorrect sanction system for M13 - IT24(OPPAB) - CY2017ONE OFFEUR-53,940,00-53,94Rural Development EAFRD measures subject to IACS2019Incorrect sanction system for M13 - IT24(OPPAB) - CY2018ONE OFFEUR-165,540,00-165,54Rural Development EAFRD measures subject to IACS2018Incorrect sanction system for M13 - IT25(APPAG) - CY2017ONE OFFEUR-3517,15-0,52-3516,63Rural Development EAFRD measures subject to IACS2019Incorrect sanction system for M13 - IT25(APPAG) - CY2018ONE OFFEUR-12732,00-0,47-12731,53Rural Development EAFRD measures subject to IACS2020Incorrect sanction system for M13 - IT25(APPAG) - CY2019ONE OFFEUR-4889,370,00-4889,37Clearance of Accounts - Financial Clearance2018Material projected incompliance rate for EAFRD Non-IACSESTIMATED BY AMOUNTEUR-3434492,580,00-3434492,58

Clearance of Accounts - Financial Clearance2015Material projected incompliance reate in the EAFRD non-IACS population.ONE OFFEUR-151116,42-30566,55-120549,87Clearance of Accounts - Financial Clearance2016Material projected incompliance reate in the EAFRD non-IACS population.ONE OFFEUR-135818,30-3297,32-132520,98Clearance of Accounts - Financial Clearance2018Material projected incompliance reate in the EAFRD non-IACS population.ONE OFFEUR-45034,500,00-45034,50Rural Development EAFRD forestry measures2019no retroactive check after OTSC if differences in areas are detected, forestry measures, CY2018ONE OFFEUR-9788,330,00-9788,33Rural Development EAFRD forestry measures2020no retroactive check after OTSC if differences in areas are detected, forestry measures, CY2019ONE OFFEUR-14056,580,00-14056,58Rural Development EAFRD forestry measures2021no retroactive check after OTSC if differences in areas are detected, forestry measures, CY2020ONE OFFEUR-188404,240,00-188404,24 Rural Development EAFRD forestry measures2019When results of an OTSC are modified after an additional field visit, not enough documentation on the control report. CY2018ONE OFFEUR-1908,140,00-1908,14Rural Development EAFRD forestry measures2020When results of an OTSC are modified after an additional field visit, not enough documentation on the control report. CY2019ONE OFFEUR-10692,940,00-10692,94Total IT:EUR-5149541,89-42537,08-5107004,81Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedPLRural Development EAFRD Leader20182% flat rate correction on submeasure 19.2 - FY 2018-2020FLAT RATE2,00%EUR-660187,720,00-660187,72Rural Development EAFRD Leader20192% flat rate correction on submeasure 19.2 - FY 2018-2020FLAT RATE2,00%EUR-1762670,700,00-1762670,70Rural Development EAFRD Leader20202% flat rate correction on submeasure 19.2 - FY 2018-2020FLAT RATE2,00%EUR-1371204,760,00-1371204,76Rural Development EAFRD Leader20212% flat rate correction on submeasure 19.2 - FY 2021FLAT RATE2,00%EUR-1018046,980,00-1018046,98 Rural Development EAFRD Leader2018Expenditure on ineligible project - M 19.2 (aid: 50000 PLN, EU declared: 7598,93 EUR) FY2018ONE OFFEUR-7598,93-7598,930,00Rural Development EAFRD investment - private beneficiaries2018Expenditure on ineligible project - M 4.1 (3 beneficiaries, aid: 900000 PLN, EU declared: 3 x 135829,32 EUR)ONE OFFEUR-407487,96-83626,55-323861,41Irregularities2013Finding 3 : Negligence in the identification of the irregularity, loss of the possibility to use the bank guaranteeONE OFFEUR-3617189,900,00-3617189,90Irregularities2013Finding 5 : Unjustified correction/cancellation of the debtONE OFFEUR-21599,260,00-21599,26Clearance of Accounts - Financial Clearance2018Finding 5 : Unjustified correction/cancellation of the debtONE OFFEUR-225,660,00-225,66Clearance of Accounts - Financial Clearance2018Findings 1&2 : late recovery requests and late registration of the debts in the debtors' ledgerONE OFFEUR-3136244,080,00-3136244,08Total PL:EUR-12002455,95-91225,48-11911230,47

Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedPTCertification2016EAFRD - Non-respect of the 18-th months deadlineONE OFFEUR-90373,500,00-90373,50Certification2017EAFRD - Non-respect of the 18-th months deadlineONE OFFEUR-121446,030,00-121446,03Total PT:EUR-211819,530,00-211819,53Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedSERural Development EAFRD measures subject to IACS2020Appropriate checks on the compliance with long-term commitments are not carried out for M10 - CY2019ESTIMATED BY PERCENTAGE10,42%EUR-270499,840,00-270499,84Rural Development EAFRD measures subject to IACS2021Appropriate checks on the compliance with long-term commitments are not carried out for M10 - CY2019ESTIMATED BY PERCENTAGE10,42%EUR-8814,720,00-8814,72Rural Development EAFRD measures subject to IACS2021Appropriate checks on the compliance with long-term commitments are not carried out for M10 - CY2020ESTIMATED BY PERCENTAGE10,42%EUR-73488,510,00-73488,51Clearance of Accounts - Financial Clearance2021EAFRD debt management FY2021ONE OFFEUR-7317,240,00-7317,24 Clearance of Accounts - Financial Clearance2020Errors in the accountsONE OFFEUR-11350,940,00-11350,94Rural Development EAFRD measures subject to IACS2020Pre-notification of the on-the-spot checks for M14 - CY2019FLAT RATE10,00%EUR-30274,840,00-30274,84Rural Development EAFRD measures subject to IACS2021Pre-notification of the on-the-spot checks for M14 - CY2019FLAT RATE10,00%EUR67,240,0067,24Rural Development EAFRD measures subject to IACS2021Pre-notification of the on-the-spot checks for M14 - CY2020FLAT RATE10,00%EUR-13783,000,00-13783,00Clearance of Accounts - Financial Clearance2020Recovery procedures EAFRDONE OFFEUR-41593,250,00-41593,25Rural Development EAFRD measures subject to IACS2020Timing of the on-the-spot-controls for M10 - CY2019FLAT RATE10,00%EUR-20959,890,00-20959,89Rural Development EAFRD measures subject to IACS2021Timing of the on-the-spot-controls for M10 - CY2019FLAT RATE10,00%EUR-683,020,00-683,02Rural Development EAFRD measures subject to IACS2021Timing of the on-the-spot-controls for M10 - CY2020FLAT RATE10,00%EUR-13075,520,00-13075,52Total SE:EUR-491773,530,00-491773,53CurrencyGross AmountDeductionsNet DecidedEUR-87982652,64-11825999,89-76156652,75 Financial corrections from cross-compliance Budget Item: 6201 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedBGCross-compliance2018CY 2017FLAT RATE10,00%EUR-109842,93-5177,34-104665,59Cross-compliance2019CY 2017FLAT RATE10,00%EUR-2475,99-1,53-2474,46Cross-compliance2020CY 2017FLAT RATE10,00%EUR-223,610,00-223,61Cross-compliance2021CY 2017FLAT RATE10,00%EUR-79,780,00-79,78Cross-compliance2019CY 2018FLAT RATE10,00%EUR-383726,11-220,85-383505,26Cross-compliance2020CY 2018FLAT RATE10,00%EUR-335,930,00-335,93Cross-compliance2021CY 2018FLAT RATE10,00%EUR-974,230,00-974,23Cross-compliance2020CY 2019FLAT RATE10,00%EUR-378724,65-55,57-378669,08Cross-compliance2021CY 2019FLAT RATE10,00%EUR-87,140,00-87,14Total BG:EUR-876470,37-5455,29-871015,08

Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedITCross-compliance20182017 animalsFLAT RATE10,00%EUR-236809,06-293,78-236515,28Cross-compliance20192017 animalsFLAT RATE10,00%EUR-119438,77-183,84-119254,93Cross-compliance20202017 animalsFLAT RATE10,00%EUR-22591,350,00-22591,35Cross-compliance20212017 animalsFLAT RATE10,00%EUR-2619,830,00-2619,83Cross-compliance20182017 GAEC 7FLAT RATE2,00%EUR-9610,36-11,07-9599,29Cross-compliance20192017 GAEC 7FLAT RATE2,00%EUR-6124,54-9,62-6114,92Cross-compliance20202017 GAEC 7FLAT RATE2,00%EUR-1002,030,00-1002,03Cross-compliance20212017 GAEC 7FLAT RATE2,00%EUR-70,240,00-70,24Cross-compliance20192018 animalsFLAT RATE10,00%EUR-167717,89-296,24-167421,65Cross-compliance20202018 animalsFLAT RATE10,00%EUR-152150,460,00-152150,46Cross-compliance20212018 animalsFLAT RATE10,00%EUR-7399,140,00-7399,14Cross-compliance20192018 GAEC 7FLAT RATE2,00%EUR-6952,22-10,77-6941,45 Cross-compliance20202018 GAEC 7FLAT RATE2,00%EUR-6557,680,00-6557,68Cross-compliance20212018 GAEC 7FLAT RATE2,00%EUR-362,340,00-362,34Cross-compliance20202019 animalsFLAT RATE10,00%EUR-254482,300,00-254482,30Cross-compliance20212019 animalsFLAT RATE10,00%EUR-9978,780,00-9978,78Cross-compliance20202019 GAEC 7FLAT RATE2,00%EUR-12467,280,00-12467,28Cross-compliance20212019 GAEC 7FLAT RATE2,00%EUR-408,500,00-408,50Cross-compliance2018CY 2017FLAT RATE10,00%EUR-58027,83-95,42-57932,41Cross-compliance2019CY 2017FLAT RATE10,00%EUR-4486,98-1,48-4485,50Cross-compliance2020CY 2017FLAT RATE10,00%EUR-620,130,00-620,13Cross-compliance2021CY 2017FLAT RATE10,00%EUR-660,260,00-660,26Cross-compliance2019CY 2018FLAT RATE10,00%EUR-109932,86-38,20-109894,66Cross-compliance2020CY 2018FLAT RATE10,00%EUR-12802,880,00-12802,88Cross-compliance2021CY 2018FLAT RATE10,00%EUR-225,380,00-225,38Cross-compliance2019CY 2019FLAT RATE10,00%EUR-56540,47-1,24-56539,23 Cross-compliance2020CY 2019FLAT RATE10,00%EUR-58374,00-1,28-58372,72Cross-compliance2021CY 2019FLAT RATE10,00%EUR-4162,00-0,09-4161,91Total IT:EUR-1322575,56-943,03-1321632,53Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedLTCross-compliance2018CY 2017 with animals 10%FLAT RATE10,00%EUR-63231,06-7,76-63223,30Cross-compliance2019CY 2017 with animals 10%FLAT RATE10,00%EUR-294,630,00-294,63Cross-compliance2018CY 2017 without animals 3%FLAT RATE3,00%EUR-17114,42-2,41-17112,01Cross-compliance2019CY 2017 without animals 3%FLAT RATE3,00%EUR-246,100,00-246,10Cross-compliance2018CY 2018 with animals 10%FLAT RATE10,00%EUR-4607,980,00-4607,98Cross-compliance2019CY 2018 with animals 10%FLAT RATE10,00%EUR-421945,10-1321,53-420623,57Cross-compliance2020CY 2018 with animals 10%FLAT RATE10,00%EUR-15,040,00-15,04Cross-compliance2021CY 2018 with animals 10%FLAT RATE10,00%EUR-78,940,00-78,94 Cross-compliance2018CY 2018 without animals 3%FLAT RATE3,00%EUR-29,910,00-29,91Cross-compliance2019CY 2018 without animals 3%FLAT RATE3,00%EUR-96473,41-188,25-96285,16Cross-compliance2020CY 2018 without animals 3%FLAT RATE3,00%EUR-99,220,00-99,22Cross-compliance2019CY 2019 with animals 10%FLAT RATE10,00%EUR-5223,810,00-5223,81Cross-compliance2020CY 2019 with animals 10%FLAT RATE10,00%EUR-353342,83-1792,92-351549,91Cross-compliance2021CY 2019 with animals 10%FLAT RATE10,00%EUR-0,190,00-0,19Cross-compliance2020CY 2019 without animals 3%FLAT RATE3,00%EUR-74437,05-275,57-74161,48Cross-compliance2021CY 2019 without animals 3%FLAT RATE3,00%EUR-13,920,00-13,92Total LT:EUR-1037153,61-3588,44-1033565,17CurrencyGross AmountDeductionsNet DecidedEUR-3236199,54-9986,76-3226212,78

Lifting of suspensions EAFRD Budget Item: 08030102 / 6201 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedLifted SuspensionsCZRural Development EAFRD investment - private beneficiaries2019Lifting of suspension created in decision C(2020)1857ONE OFFEUR-30606,960,000,0030606,96Total CZ:EUR-30606,960,000,0030606,96CurrencyGross AmountDeductionsNet DecidedLifted SuspensionsEUR-30606,960,000,0030606,96 Reimbursements EAGF Budget Item: 08020601 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedITDecoupled Direct Aids2018Reimbursement following judgment in case T-221/21FLAT RATE2,00%EUR63295659,160,0063295659,16Reimbursement of direct aids in relation to financial discipline2018Reimbursement following judgment in case T-221/21FLAT RATE2,00%EUR0,000,000,00 Voluntary Coupled Support2018Reimbursement following judgment in case T-221/21FLAT RATE2,00%EUR4072613,830,004072613,83Total IT:EUR67368272,990,0067368272,99CurrencyGross AmountDeductionsNet DecidedEUR67368272,990,0067368272,99 EAFRD Budget Item: 08030102 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedRORural Development EAFRD measures subject to IACS2017Reimbursement following judgment in case T-33/21FLAT RATE25,00%EUR7674875,250,007674875,25Rural Development EAFRD measures subject to IACS2018Reimbursement following judgment in case T-33/21FLAT RATE25,00%EUR10958924,680,0010958924,68Rural Development EAFRD measures subject to IACS2019Reimbursement following judgment in case T-33/21FLAT RATE25,00%EUR83675,150,0083675,15Total RO:EUR18717475,080,0018717475,08CurrencyGross AmountDeductionsNet DecidedEUR18717475,080,0018717475,08