Commission Implementing Decision (EU) 2023/2494of 15 November 2023excluding 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) 7605)(Only the Bulgarian, Croatian, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Polish, Romanian, Spanish and Swedish texts are authentic)

Commission Implementing Decision (EU) 2023/2494 of 15 November 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) 7605) (Only the Bulgarian, Croatian, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, 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 twenty-four months before the Commission’s written notification of the results of the verifications to the Member States. (6) The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation. (7) As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in the summary report on the subject Ares(2023)6488249.

. (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 17 August 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 Republic of Bulgaria, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, Hungary, the Republic of Poland, Romania, the Republic of Finland and the Kingdom of Sweden. Done at Brussels, 15 November 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 DecidedBGEU School Scheme2018Absence in key control - school scheme - fruit - FY 2018 -19FLAT RATE10,00%EUR–49956,260,00–49956,26EU School Scheme2019Absence in key control - school scheme - fruit - FY 2018 -19FLAT RATE10,00%EUR–180836,470,00–180836,47EU School Scheme2018Deficiencies kc school scheme - milk productsFLAT RATE5,00%EUR–25413,740,00–25413,74EU School Scheme2019Deficiencies kc school scheme - milk productsFLAT RATE5,00%EUR–52909,890,00–52909,89EU School Scheme2020Deficiencies kc school scheme - milk productsFLAT RATE5,00%EUR–55603,870,00–55603,87EU School Scheme2020Deficiency in key control - school scheme - fruit - FY 2020FLAT RATE5,00%EUR–128159,320,00–128159,32Irregularities2022EAGF: deficiencies in debt managementONE OFFEUR–1703118,350,00–1703118,35Wine - Restructuring and conversion of vineyards2019known errors in wine restructuring detected by the CB in FY 2019ONE OFFEUR–670419,54–27616,27–642803,27Total BG:EUR–2866417,44–27616,27–2838801,17 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedCYClearance of Accounts - Financial Clearance2020Debt management + error in EAFRDONE OFFEUR–405278,000,00–405278,00Total CY:EUR–405278,000,00–405278,00Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedDEDecoupled Direct Aids20211.1 EAGF CEB/2021/009/DE IACSONE OFFEUR–483,940,00–483,94Fruit and Vegetables - Operational programmes incl withdrawals20201.1 EAGF CEB/2021/009/DE Non-IACSONE OFFEUR–235178,140,00–235178,14Wine - Restructuring and conversion of vineyards20191.3 Deficiencies in key controls CEB/2021/009/DEFLAT RATE5,00%EUR–124238,930,00–124238,93Wine - Restructuring and conversion of vineyards20201.3 Deficiencies in key controls CEB/2021/009/DEFLAT RATE5,00%EUR–114358,760,00–114358,76Wine - Restructuring and conversion of vineyards20211.3 Deficiencies in key controls CEB/2021/009/DEFLAT RATE5,00%EUR–49489,540,00–49489,54Wine - Restructuring and conversion of vineyards2022FY2022FLAT RATE5,00%EUR–4379,390,00–4379,39Total DE:EUR–528128,700,00–528128,70

Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedESPromotion Measures2022 Deficiency in key control Correct calculation of the aid including administrative reductions and penalties. Scope of correction: 1 promotion programme. FY 2022 ONE OFFEUR–53961,250,00–53961,25Promotion Measures2020 Deficiency in key control Correct calculation of the aid including administrative reductions and penalties. Scope of correction: 5 promotion programmes. FYs 2017-2021 ONE OFFEUR–17534,840,00–17534,84Promotion Measures2021 Deficiency in key control Correct calculation of the aid including administrative reductions and penalties. Scope of correction: 5 promotion programmes. FYs 2017-2021 ONE OFFEUR–68692,750,00–68692,75Promotion Measures2017 Deficiency in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 14 promotion programmes. FYs 2017-2021 FLAT RATE5,00%EUR–76842,040,00–76842,04 Promotion Measures2018 Deficiency in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 14 promotion programmes. FYs 2017-2021 FLAT RATE5,00%EUR–378060,780,00–378060,78Promotion Measures2019 Deficiency in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 14 promotion programmes. FYs 2017-2021 FLAT RATE5,00%EUR–555944,51–468,75–555475,76Promotion Measures2020 Deficiency in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 14 promotion programmes. FYs 2017-2021 FLAT RATE5,00%EUR–489680,430,00–489680,43Promotion Measures2021 Deficiency in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 14 promotion programmes. FYs 2017-2021 FLAT RATE5,00%EUR–168521,520,00–168521,52 Promotion Measures2022 Deficiency in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 2 promotion programmes. FY 2022 FLAT RATE5,00%EUR–7799,320,00–7799,32Clearance of Accounts - Financial Clearance2021EAGF IACS - deficiency in the key control Quality of on-the spot controlsESTIMATED BY AMOUNTEUR–83207,630,00–83207,63Clearance of Accounts - Financial Clearance2021EAGF non IACS - most probable financial risk (PIR)ESTIMATED BY AMOUNTEUR–37294,140,00–37294,14Clearance of Accounts - Financial Clearance2021Finding 1.1ONE OFFEUR–76825,820,00–76825,82Wine - Restructuring and conversion of vineyards2020Finding 1.2ONE OFFEUR–46741,83–3,87–46737,96Wine - Restructuring and conversion of vineyards2021Finding 1.2ONE OFFEUR–71673,47–244,86–71428,61Wine - Restructuring and conversion of vineyards2022Finding 1.2ONE OFFEUR–25317,150,00–25317,15 POSEI (2014+)2019Weakness on the Performance of on the spot checks of sufficient quality (population taken into account for financial correction: payments below EUR 40000) FY 2019FLAT RATE5,00%EUR–6337,260,00–6337,26POSEI (2014+)2021Weakness on the Performance of on the spot checks of sufficient quality (population taken into account for financial correction: payments below EUR 40000) FY 2021FLAT RATE5,00%EUR–97062,480,00–97062,48POSEI (2014+)2022Weakness on the Performance of on the spot checks of sufficient quality (population taken into account for financial correction: payments below EUR 40000) FY 2022FLAT RATE5,00%EUR–92437,670,00–92437,67POSEI (2014+)2020Weakness - Performance of on the spot checks of sufficient quality (Key Control) - Specific supply arrangements FY 2020 (population taken into account for financial correction: payments below EUR 40000)FLAT RATE5,00%EUR–91359,130,00–91359,13Total ES:EUR–2445294,02–717,48–2444576,54

Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedFIFruit and Vegetables - Operational programmes incl withdrawals2020deficiency in KC administrative checks FY 2020FLAT RATE5,00%EUR–58627,820,00–58627,82Fruit and Vegetables - Operational programmes incl withdrawals2021deficiency in KC administrative checks FY 2021FLAT RATE5,00%EUR–61598,820,00–61598,82Fruit and Vegetables - Operational programmes incl withdrawals2020deficiency in KC OTSCs FY 2020FLAT RATE3,00%EUR–9283,540,00–9283,54Fruit and Vegetables - Operational programmes incl withdrawals2021deficiency in KC OTSCs FY 2021FLAT RATE3,00%EUR–17183,110,00–17183,11Fruit and Vegetables - Operational programmes incl withdrawals2022deficiency in KC OTSCs FY 2022FLAT RATE3,00%EUR–18275,530,00–18275,53Total FI:EUR–164968,820,00–164968,82Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedFRPromotion Measures2020Administrative penaltiesONE OFFEUR–19733,190,00–19733,19Promotion Measures2021Administrative penaltiesONE OFFEUR–156906,400,00–156906,40Voluntary Coupled Support2020M11 - CY 2019FLAT RATE5,00%EUR–7139,04–163,09–6975,95 Voluntary Coupled Support2021M11 - CY 2020FLAT RATE5,00%EUR–4074,82–105,02–3969,80Voluntary Coupled Support2022M11 - CY 2021FLAT RATE5,00%EUR–3236,720,00–3236,72Voluntary Coupled Support2023M11 - CY 2022FLAT RATE5,00%EUR–2383,570,00–2383,57Voluntary Coupled Support2020M12 - CY 2019FLAT RATE5,00%EUR–56999,22–56999,220,00Voluntary Coupled Support2021M12 - CY 2020FLAT RATE5,00%EUR–22140,05–22140,050,00Voluntary Coupled Support2022M12 - CY 2021FLAT RATE5,00%EUR–22673,030,00–22673,03Voluntary Coupled Support2023M12 - CY 2022FLAT RATE5,00%EUR–9363,740,00–9363,74Voluntary Coupled Support2020M32 - CY 2019FLAT RATE5,00%EUR–483787,49–11052,19–472735,30Voluntary Coupled Support2021M32 - CY 2020FLAT RATE5,00%EUR–190583,85–4911,76–185672,09Voluntary Coupled Support2022M32 - CY 2021FLAT RATE5,00%EUR–166820,230,00–166820,23Voluntary Coupled Support2023M32 - CY 2022FLAT RATE5,00%EUR–102051,890,00–102051,89 Wine - Restructuring and conversion of vineyards2018Section 1.3. of the COL - Objectif d'audit n° 2 - Questions de conformité - Restructuration de vignoble - 2018ONE OFFEUR–2949953,75–49217,28–2900736,47Wine - Restructuring and conversion of vineyards2019Section 1.3. of the COL - Objectif d'audit n° 2 - Questions de conformité - Restructuration de vignoble - 2019ONE OFFEUR–2499773,760,00–2499773,76Wine - Restructuring and conversion of vineyards2020Section 1.3. of the COL - Objectif d'audit n° 2 - Questions de conformité - Restructuration de vignoble - 2020ONE OFFEUR–89332,150,00–89332,15Total FR:EUR–6786952,90–144588,61–6642364,29Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedGRPromotion Measures2020 565 - PDO FETA (EU) & 526 - PDO FETA (USA-CANADA) Selection of implementing bodies (eligibility) FY2020 ONE OFFEUR–161677,350,00–161677,35Promotion Measures2021 565 - PDO FETA (EU) & 526 - PDO FETA (USA-CANADA)

Selection of implementing bodies (eligibility) FY2021 ONE OFFEUR–76279,360,00–76279,36 Promotion Measures2019 Follow up of enquiries INT/2015/002/GR and INT/2018/315/GR (old regime) FYs2018-2020 FLAT RATE5,00%EUR–171471,660,00–171471,66Promotion Measures2020 Follow up of enquiries INT/2015/002/GR and INT/2018/315/GR (old regime) FYs2018-2020 FLAT RATE5,00%EUR–12507,770,00–12507,77Promotion Measures2021 Weaknesses in KC4 Performance of on-the-spot-checks (OTSC) of sufficient quality FY2021 (until June 2021 included) FLAT RATE5,00%EUR–106575,020,00–106575,02Promotion Measures2017 Weaknesses in KC4 Performance of on-the-spot-checks (OTSC) of sufficient quality FYs2017-2020 FLAT RATE5,00%EUR–103009,400,00–103009,40Promotion Measures2018 Weaknesses in KC4 Performance of on-the-spot-checks (OTSC) of sufficient quality FYs2017-2020 FLAT RATE5,00%EUR–211580,410,00–211580,41Promotion Measures2019 Weaknesses in KC4 Performance of on-the-spot-checks (OTSC) of sufficient quality FYs2017-2020 FLAT RATE5,00%EUR–219172,480,00–219172,48 Promotion Measures2020 Weaknesses in KC4 Performance of on-the-spot-checks (OTSC) of sufficient quality FYs2017-2020 FLAT RATE5,00%EUR–193696,930,00–193696,93Total GR:EUR–1255970,380,00–1255970,38Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedHRClearance of Accounts - Financial Clearance2021Finding 1.1ONE OFFEUR–120051,990,00–120051,99Fruit and Vegetables - Operational programmes incl withdrawals2021Finding 1.4 (calculated correction)ONE OFFEUR–23074,630,00–23074,63Total HR:EUR–143126,620,00–143126,62Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedHUClearance of Accounts - Financial Clearance2020Known error EAGF Non-IACSONE OFFEUR–149897,000,00–149897,00Total HU:EUR–149897,000,00–149897,00Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedITTemporary and exceptional support measures2019Finding 1: determination of the number of animals to compensateFLAT RATE5,00%EUR–156317,080,00–156317,08Temporary and exceptional support measures2020Finding 1: determination of the number of animals to compensateFLAT RATE5,00%EUR–281699,840,00–281699,84 Temporary and exceptional support measures2020Finding 2 - double compensation with insurancesONE OFFEUR–6131,180,00–6131,18Voluntary Coupled Support2019M01 CY 2018ONE OFFEUR–668052,85–916,20–667136,65Voluntary Coupled Support2020M01 CY 2019ONE OFFEUR–435895,37–368,94–435526,43Voluntary Coupled Support2021M01 CY 2020ONE OFFEUR–257991,080,00–257991,08Voluntary Coupled Support2022M01, M02, M04, M05 and M20 - CY 2021ONE OFFEUR–11408,250,00–11408,25Voluntary Coupled Support2019M02 CY 2018ONE OFFEUR–65131,79–107,55–65024,24Voluntary Coupled Support2020M02 CY 2019ONE OFFEUR–75882,590,00–75882,59Voluntary Coupled Support2021M02 CY 2020ONE OFFEUR–16835,560,00–16835,56Voluntary Coupled Support2019M03 CY 2018ONE OFFEUR–4235,86–11,86–4224,00Voluntary Coupled Support2020M03 CY 2019ONE OFFEUR–4376,68–4,50–4372,18Voluntary Coupled Support2021M03 CY 2020ONE OFFEUR–34,970,00–34,97

Voluntary Coupled Support2019M04 CY 2018ONE OFFEUR–63919,60–3206,70–60712,90Voluntary Coupled Support2020M04 CY 2019ONE OFFEUR–18192,82–657,51–17535,31Voluntary Coupled Support2021M04 CY 2020ONE OFFEUR–10590,490,00–10590,49Voluntary Coupled Support2019M05 CY2018ONE OFFEUR–214497,24–7871,19–206626,05Voluntary Coupled Support2020M05 CY 2019ONE OFFEUR–88132,67–1486,54–86646,13Voluntary Coupled Support2021M05 CY 2020ONE OFFEUR–83302,840,00–83302,84Voluntary Coupled Support2019M06 CY 2018FLAT RATE5,00%EUR–338791,52–3129,85–335661,67Voluntary Coupled Support2020M06 CY 2018FLAT RATE5,00%EUR–17857,59–186,26–17671,33Voluntary Coupled Support2021M06 CY 2018FLAT RATE5,00%EUR29,990,0029,99Voluntary Coupled Support2020M06 CY 2019FLAT RATE5,00%EUR–366511,33–190,82–366320,51Voluntary Coupled Support2021M06 CY 2019FLAT RATE5,00%EUR–2425,060,00–2425,06 Voluntary Coupled Support2021M06 CY 2020FLAT RATE5,00%EUR–88976,520,00–88976,52Voluntary Coupled Support2022M06 CY 2021FLAT RATE5,00%EUR–87289,090,00–87289,09Voluntary Coupled Support2019M07 - CY 2018FLAT RATE5,00%EUR–231879,83–2294,65–229585,18Voluntary Coupled Support2020M07 - CY 2018FLAT RATE5,00%EUR–14145,36–141,20–14004,16Voluntary Coupled Support2021M07 - CY 2018FLAT RATE5,00%EUR0,000,000,00Voluntary Coupled Support2020M07 CY 2019FLAT RATE5,00%EUR–242830,280,00–242830,28Voluntary Coupled Support2021M07 CY 2019FLAT RATE5,00%EUR–2924,570,00–2924,57Voluntary Coupled Support2021M07 CY 2020FLAT RATE5,00%EUR–236969,170,00–236969,17Voluntary Coupled Support2022M07 CY 2021FLAT RATE5,00%EUR–216882,720,00–216882,72Voluntary Coupled Support2019M18 CY 2018ONE OFFEUR–4969,20–439,69–4529,51Voluntary Coupled Support2020M18 CY 2019ONE OFFEUR–20915,29–1571,50–19343,79 Voluntary Coupled Support2021M18 CY 2020ONE OFFEUR–8126,040,00–8126,04Voluntary Coupled Support2019M19 CY 2018ONE OFFEUR–2147319,78–79564,29–2067755,49Voluntary Coupled Support2020M19 CY 2019ONE OFFEUR–1555113,35–856,06–1554257,29Voluntary Coupled Support2021M19 CY 2020ONE OFFEUR–776041,550,00–776041,55Voluntary Coupled Support2019M20 CY 2018ONE OFFEUR–7449,62–435,11–7014,51Voluntary Coupled Support2020M20 CY 2019ONE OFFEUR–11835,77–104,22–11731,55Voluntary Coupled Support2021M20 CY 2020ONE OFFEUR–1746,980,00–1746,98Total IT:EUR–8843599,39–103544,64–8740054,75Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedLVClearance of Accounts - Financial Clearance2020Cases declared as irrecoverable concerning natural and legal personsONE OFFEUR–3598,060,00–3598,06Total LV:EUR–3598,060,00–3598,06 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedPLPromotion Measures2023 Deficiencies in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 2 promotion programmes. FY 2023 FLAT RATE5,00%EUR–101151,980,00–101151,98Promotion Measures2019 Deficiencies in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 8 promotion programmes. FYs 2019-2022

FLAT RATE5,00%EUR–134415,11–73026,64–61388,47Promotion Measures2020 Deficiencies in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 8 promotion programmes. FYs 2019-2022 FLAT RATE5,00%EUR–88221,780,00–88221,78Promotion Measures2021 Deficiencies in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 8 promotion programmes. FYs 2019-2022 FLAT RATE5,00%EUR–183262,570,00–183262,57 Promotion Measures2022 Deficiencies in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 8 promotion programmes. FYs 2019-2022 FLAT RATE5,00%EUR–54903,330,00–54903,33Decoupled Direct Aids2020Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ GPONE OFFEUR–35297,140,00–35297,14Decoupled Direct Aids2020Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ REDONE OFFEUR–14832,710,00–14832,71Decoupled Direct Aids2020Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ SAPSONE OFFEUR–75568,090,00–75568,09Voluntary Coupled Support Area Based2020Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ VCS M10ONE OFFEUR–132,440,00–132,44Voluntary Coupled Support Area Based2020Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ VCS M11ONE OFFEUR–15,600,00–15,60 Voluntary Coupled Support Area Based2020Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ VCS M13ONE OFFEUR–287,820,00–287,82Voluntary Coupled Support Area Based2020Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ VCS M5ONE OFFEUR–699,610,00–699,61Voluntary Coupled Support Area Based2020Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ VCS M7ONE OFFEUR–68,460,00–68,46Voluntary Coupled Support Area Based2020Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ VCS M8ONE OFFEUR–191,470,00–191,47Decoupled Direct Aids2020Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2019 _ YFSONE OFFEUR–1898,620,00–1898,62Decoupled Direct Aids2021Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ GPONE OFFEUR–39895,570,00–39895,57Decoupled Direct Aids2021Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ REDONE OFFEUR–15894,740,00–15894,74 Decoupled Direct Aids2021Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ SAPSONE OFFEUR–83538,560,00–83538,56Voluntary Coupled Support Area Based2021Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ VCS M11ONE OFFEUR–7,580,00–7,58Voluntary Coupled Support Area Based2021Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ VCS M13ONE OFFEUR–816,040,00–816,04Voluntary Coupled Support Area Based2021Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ VCS M5ONE OFFEUR–1294,810,00–1294,81Voluntary Coupled Support Area Based2021Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ VCS M7ONE OFFEUR–32,260,00–32,26Voluntary Coupled Support Area Based2021Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ VCS M8ONE OFFEUR–1972,760,00–1972,76Decoupled Direct Aids2021Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2020 _ YFSONE OFFEUR–2386,120,00–2386,12

Decoupled Direct Aids2022Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2021 _ GPONE OFFEUR–20954,260,00–20954,26Decoupled Direct Aids2022Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2021 _ REDONE OFFEUR–12007,760,00–12007,76Decoupled Direct Aids2022Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2021 _ SAPSONE OFFEUR–61424,710,00–61424,71Voluntary Coupled Support2022Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2021 _ VCS M13ONE OFFEUR–251,360,00–251,36Voluntary Coupled Support2022Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2021 _ VCS M5ONE OFFEUR–698,690,00–698,69Voluntary Coupled Support2022Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2021 _ VCS M7ONE OFFEUR–3125,110,00–3125,11Voluntary Coupled Support2022Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2021 _ VCS M8ONE OFFEUR–140,660,00–140,66 Decoupled Direct Aids2022Weakness in the performance of crosschecks to establish eligibility of the parcel declared _ CY2021 _ YFSONE OFFEUR–5150,040,00–5150,04Total PL:EUR–940537,76–73026,64–867511,12Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedRODecoupled Direct Aids2020LLF and TG 2019ONE OFFEUR–30429,770,00–30429,77Decoupled Direct Aids2021LLF and TG 2020ONE OFFEUR–73862,470,00–73862,47Decoupled Direct Aids2022LLF and TG 2021ONE OFFEUR–31850,650,00–31850,65Decoupled Direct Aids2020LPIS identification of RPs 2019ONE OFFEUR–257726,070,00–257726,07Decoupled Direct Aids2020LPIS update 2019 GRPONE OFFEUR–346718,610,00–346718,61Decoupled Direct Aids2020LPIS update 2019 RDPONE OFFEUR–190267,780,00–190267,78Decoupled Direct Aids2020LPIS update 2019 SAPSONE OFFEUR–1108492,380,00–1108492,38Decoupled Direct Aids2020LPIS update 2019 YFSONE OFFEUR–18658,840,00–18658,84Voluntary Coupled Support Area Based2020LPIS update VCS M1 2019ONE OFFEUR–487,520,00–487,52Voluntary Coupled Support Area Based2020LPIS update VCS M12 2019ONE OFFEUR–573,780,00–573,78 Voluntary Coupled Support Area Based2020LPIS update VCS M2 2019ONE OFFEUR–7315,220,00–7315,22Voluntary Coupled Support Area Based2020LPIS update VCS M3 2019ONE OFFEUR–4,860,00–4,86Voluntary Coupled Support Area Based2020LPIS update VCS M7 2019ONE OFFEUR–19,010,00–19,01Voluntary Coupled Support Area Based2020LPIS update VCS M9 2019ONE OFFEUR–2285,890,00–2285,89Voluntary Coupled Support Area Based2020VCS M2 2019ONE OFFEUR–9117,160,00–9117,16Voluntary Coupled Support Area Based2021VCS M2 2020ONE OFFEUR–3868,300,00–3868,30Voluntary coupled support cs2022VCS M2 2021ONE OFFEUR–1404,410,00–1404,41Total RO:EUR–2083082,720,00–2083082,72Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedSEClearance of Accounts - Financial Clearance2019Delays in the issuance of recoveries as per Article 54(1) and (5) of Regulation (EU) 1306/2013 (EAGF)ONE OFFEUR–290243,390,00–290243,39Total SE:EUR–290243,390,00–290243,39CurrencyGross AmountDeductionsNet DecidedEUR–26907095,20–349493,64–26557601,56

Financial corrections from cross-compliance Budget Item: 6200 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedlEECross-compliance2020CY 2019FLAT RATE2,00%EUR–280008,790,00–280008,79Cross-compliance2021CY 2019FLAT RATE2,00%EUR–23,360,00–23,36Cross-compliance2022CY 2019FLAT RATE2,00%EUR–8,000,00–8,00Cross-compliance2021CY 2020FLAT RATE2,00%EUR–325400,950,00–325400,95Cross-compliance2022CY 2020FLAT RATE2,00%EUR–2,420,00–2,42Cross-compliance2022CY 2021FLAT RATE2,00%EUR–370994,990,00–370994,99Total EE:EUR–976438,510,00–976438,51Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedFRCross-compliance2017CY 2016 CorsicaFLAT RATE5,00%EUR–3330,16–81,59–3248,57Cross-compliance2018CY 2016 CorsicaFLAT RATE5,00%EUR–3310,03–7,99–3302,04Cross-compliance2019CY 2016 CorsicaFLAT RATE5,00%EUR–56,58–0,02–56,56Cross-compliance2020CY 2016 CorsicaFLAT RATE5,00%EUR–9,60–0,05–9,55Cross-compliance2021CY 2016 CorsicaFLAT RATE5,00%EUR–32,120,00–32,12Cross-compliance2022CY 2016 CorsicaFLAT RATE5,00%EUR–190,180,00–190,18 Cross-compliance2018CY 2017FLAT RATE5,00%EUR–35946858,89–578393,56–35368465,33Cross-compliance2019CY 2017FLAT RATE5,00%EUR–50166,50–835,41–49331,09Cross-compliance2020CY 2017FLAT RATE5,00%EUR–3680,13–4,56–3675,57Cross-compliance2021CY 2017FLAT RATE5,00%EUR–1588,760,00–1588,76Cross-compliance2022CY 2017FLAT RATE5,00%EUR–2180,670,00–2180,67Cross-compliance2017CY 2018FLAT RATE2,00%EUR–35551,55–801,02–34750,53Cross-compliance2018CY 2018FLAT RATE2,00%EUR–50540,64–2824,35–47716,29Cross-compliance2019CY 2018FLAT RATE2,00%EUR–13838029,43–140126,62–13697902,81Cross-compliance2020CY 2018FLAT RATE2,00%EUR–9149,20–40,05–9109,15Cross-compliance2021CY 2018FLAT RATE2,00%EUR–1125,93–0,26–1125,67Cross-compliance2022CY 2018FLAT RATE2,00%EUR–505,310,00–505,31Cross-compliance2020CY 2019FLAT RATE2,00%EUR–12312513,78–118527,16–12193986,62Cross-compliance2021CY 2019FLAT RATE2,00%EUR–2739,67–6,60–2733,07Cross-compliance2022CY 2019FLAT RATE2,00%EUR–223,700,00–223,70Cross-compliance2023CY 2019FLAT RATE2,00%EUR–0,030,00–0,03Total FR:EUR–62261782,86–841649,24–61420133,62 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedITCross-compliance2020 CY 2019 GAEC 7 FLAT RATE2,00%EUR–595558,15–2205,44–593352,71Cross-compliance2021 CY 2019 GAEC 7 FLAT RATE2,00%EUR–49302,70–9,52–49293,18Cross-compliance2022 CY 2019 GAEC 7 FLAT RATE2,00%EUR–1828,790,00–1828,79Total IT:EUR–646689,64–2214,96–644474,68CurrencyGross AmountDeductionsNet DecidedEUR–63884911,01–843864,20–63041046,81 EAFRD Financial corrections - excluding cross-compliance Budget Item: 6201 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedBGRural Development EAFRD investment - private beneficiaries20191.2. Financial and known errors for EAFRD NIACS (M4.1)ONE OFFEUR–161943,540,00–161943,54Rural Development EAFRD Measures with flat-rate support20191.2. Financial and known errors for EAFRD NIACS (M6.1)ONE OFFEUR–21201,500,00–21201,50Rural Development EAFRD investment - public beneficiaries20191.2. Financial and known errors for EAFRD NIACS (M7.2)ONE OFFEUR–1165,600,00–1165,60

Irregularities2022EAFRD 2007-2013: deficiencies in debt managementONE OFFEUR–14037746,260,00–14037746,26Irregularities2022EAFRD 2014-2020: deficiencies in debt managementONE OFFEUR–3717098,510,00–3717098,51Rural Development EAFRD measures subject to IACS2019Financial and Known errors EAFRD IACSONE OFFEUR–20754,70–2097,92–18656,78Total BG:EUR–17959910,11–2097,92–17957812,19Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedCYClearance of Accounts - Financial Clearance2020Debt management + error in EAFRDONE OFFEUR–44,470,00–44,47Total CY:EUR–44,470,00–44,47Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedDERural Development EAFRD Leader2021Continuation of a financial correction FY2021FLAT RATE5,00%EUR–321356,320,00–321356,32Rural Development EAFRD Leader2022Continuation of a financial correction FY2022FLAT RATE5,00%EUR–179926,060,00–179926,06Rural Development EAFRD Leader2020ROC - limited population (projects with ammendaments under LEADER) FY2020FLAT RATE10,00%EUR–81295,640,00–81295,64Rural Development EAFRD Leader2021ROC - limited population (projects with ammendaments under LEADER) FY 2021FLAT RATE10,00%EUR–84055,590,00–84055,59 Rural Development EAFRD Leader2022ROC - limited population (projects with ammendaments under LEADER) FY 2022FLAT RATE10,00%EUR–89542,560,00–89542,56Rural Development EAFRD investment - public beneficiaries2021Weakness in a key control: Appropriate checks on the eligibility of the costs of the operationONE OFFEUR–55541,860,00–55541,86Rural Development EAFRD Measures with flat-rate support2021Weakness in a key control : Appropriate evaluation of the reasonableness of costsONE OFFEUR–77,410,00–77,41Rural Development EAFRD investment - private beneficiaries2021Weakness in a key control: Appropriate evaluation of the reasonableness of costsFLAT RATE5,00%EUR–29209,840,00–29209,84Rural Development EAFRD investment - private beneficiaries2022Weakness in a key control: Appropriate evaluation of the reasonableness of costsFLAT RATE5,00%EUR–12893,690,00–12893,69Total DE:EUR–853898,970,00–853898,97Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedESRural Development EAFRD Knowledge and innovation2020Deficiency in one key controlFLAT RATE5,00%EUR–1419,790,00–1419,79Rural Development EAFRD Knowledge and innovation2021Deficiency in one key controlFLAT RATE5,00%EUR–15170,330,00–15170,33Rural Development EAFRD Leader2020files not meeting minimum score - M19.2ONE OFFEUR–23515,800,00–23515,80 Rural Development EAFRD Leader2021files not meeting minimum score - M19.2ONE OFFEUR–13310,500,00–13310,50Rural Development EAFRD Knowledge and innovation2020ineligible expenditure - M3.2ONE OFFEUR–1141,560,00–1141,56Rural Development EAFRD Knowledge and innovation2021ineligible expenditure - M3.2ONE OFFEUR–359,050,00–359,05Rural Development EAFRD Measures with flat-rate support2021ineligible files - M6.1ONE OFFEUR–19440,000,00–19440,00Total ES:EUR–74357,030,00–74357,03Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedHRClearance of Accounts - Financial Clearance2021Finding 1.2ONE OFFEUR–3110,010,00–3110,01Clearance of Accounts - Financial Clearance2021Finding 1.3ONE OFFEUR–641,170,00–641,17Total HR:EUR–3751,180,00–3751,18Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedHUClearance of Accounts - Financial Clearance2020Financial and known errors EAFRD IACSONE OFFEUR–7316,050,00–7316,05

Rural Development EAFRD measures subject to IACS2020FY2020 - Measure 10: flat rate correction of 7% to amounts checked on-the-spot by Plant and Soil Protection DepartmentsFLAT RATE7,00%EUR–614066,890,00–614066,89Rural Development EAFRD measures subject to IACS2020FY2020 - Measure 11: flat rate correction of 5% to amounts checked on-the-spot by Plant and Soil Protection DepartmentsFLAT RATE5,00%EUR–75635,490,00–75635,49Rural Development EAFRD measures subject to IACS2020FY2020 - measure 12: ineligible expenditure calculated for absence of ancillary controlONE OFFEUR–27184,950,00–27184,95Rural Development EAFRD measures subject to IACS2021FY2021 - measure 12: ineligible expenditure calculated for absence of ancillary controlONE OFFEUR–16234,020,00–16234,02Total HU:EUR–740437,400,00–740437,40Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedITRural Development EAFRD Leader2019Appropriate assessment of reasonableness of costs - M 19 absence of control in a specific populationFLAT RATE10,00%EUR–444,970,00–444,97Rural Development EAFRD Leader2020Appropriate assessment of reasonableness of costs - M 19 absence of control in a specific populationFLAT RATE10,00%EUR–2113,480,00–2113,48 Rural Development EAFRD Leader2021Appropriate assessment of reasonableness of costs - M 19 absence of control in a specific populationFLAT RATE10,00%EUR–400,540,00–400,54Rural Development EAFRD Knowledge and innovation2019Appropriate assessment of reasonableness of costs - M 3.2 absence of control in a specific populationFLAT RATE10,00%EUR–2171,440,00–2171,44Rural Development EAFRD Knowledge and innovation2020Appropriate assessment of reasonableness of costs - M 3.2 absence of control in a specific populationFLAT RATE10,00%EUR–2059,240,00–2059,24Rural Development EAFRD Knowledge and innovation2021Appropriate assessment of reasonableness of costs - M 3.2 absence of control in a specific populationFLAT RATE10,00%EUR–2457,330,00–2457,33Rural Development EAFRD investment - private beneficiaries2019Appropriate assessment of reasonableness of costs - M 4.1, 4.2, absence of control in a specific populationFLAT RATE10,00%EUR–8523,120,00–8523,12Rural Development EAFRD investment - private beneficiaries2020Appropriate assessment of reasonableness of costs - M 4.1, 4.2, absence of control in a specific populationFLAT RATE10,00%EUR–49352,550,00–49352,55Rural Development EAFRD investment - private beneficiaries2021Appropriate assessment of reasonableness of costs - M 4.1, 4.2, absence of control in a specific populationFLAT RATE10,00%EUR–48686,360,00–48686,36 Rural Development EAFRD Measures with flat-rate support2020Appropriate assessment of reasonableness of costs - M 6.4 absence on a specific populationFLAT RATE10,00%EUR–5390,000,00–5390,00Rural Development EAFRD Measures with flat-rate support2021Appropriate assessment of reasonableness of costs - M 6.4 absence on a specific populationFLAT RATE10,00%EUR–6379,410,00–6379,41Total IT:EUR–127978,440,00–127978,44Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedLVClearance of Accounts - Financial Clearance2020Cases declared as irrecoverable concerning natural and legal personsONE OFFEUR–100747,480,00–100747,48Total LV:EUR–100747,480,00–100747,48Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedRORural Development EAFRD measures subject to IACS2020LPIS MEA EAFRD M10 2019ONE OFFEUR–882121,060,00–882121,06Rural Development EAFRD measures subject to IACS2021LPIS MEA EAFRD M10 2020ONE OFFEUR–1157639,980,00–1157639,98Rural Development EAFRD measures subject to IACS2020LPIS MEA EAFRD M11 2019ONE OFFEUR–2827002,540,00–2827002,54Rural Development EAFRD measures subject to IACS2021LPIS MEA EAFRD M11 2020ONE OFFEUR–3402472,650,00–3402472,65

Rural Development EAFRD measures subject to IACS2020LPIS update EAFRD M10 2019ONE OFFEUR–318908,650,00–318908,65Rural Development EAFRD measures subject to IACS2020LPIS update EAFRD M11 2019ONE OFFEUR–8521,370,00–8521,37Rural Development EAFRD measures subject to IACS2020LPIS update EAFRD M13 2019ONE OFFEUR–458809,030,00–458809,03Total RO:EUR–9055475,280,00–9055475,28Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedSEClearance of Accounts - Financial Clearance20191.2. Projected incompliance rate EAFRD IACSESTIMATED BY AMOUNTEUR–2208098,79–18539,58–2189559,21Rural Development EAFRD Knowledge and innovation2022Deficiency in four key controls for M1.2FLAT RATE5,00%EUR–120840,780,00–120840,78Rural Development EAFRD Knowledge and innovation2019Deficiency in four key controls for M1.2FLAT RATE5,00%EUR–214191,420,00–214191,42Rural Development EAFRD Knowledge and innovation2020Deficiency in four key controls for M1.2FLAT RATE5,00%EUR–264229,030,00–264229,03Rural Development EAFRD Knowledge and innovation2021Deficiency in four key controls for M1.2FLAT RATE5,00%EUR–299597,190,00–299597,19 Rural Development EAFRD Leader2018Deficiency in one key controlFLAT RATE5,00%EUR–4023,110,00–4023,11Rural Development EAFRD Measures with flat-rate support2018Deficiency in one key controlONE OFFEUR–3,640,00–3,64Rural Development EAFRD Leader2019Deficiency in one key controlFLAT RATE5,00%EUR–197866,630,00–197866,63Rural Development EAFRD Measures with flat-rate support2019Deficiency in one key controlONE OFFEUR–60,930,00–60,93Rural Development EAFRD Leader2020Deficiency in one key controlFLAT RATE5,00%EUR–406605,550,00–406605,55Rural Development EAFRD Measures with flat-rate support2020Deficiency in one key controlONE OFFEUR–170,900,00–170,90Rural Development EAFRD Leader2021Deficiency in one key controlFLAT RATE5,00%EUR–348057,590,00–348057,59Rural Development EAFRD Measures with flat-rate support2021Deficiency in one key controlONE OFFEUR–37,120,00–37,12Rural Development EAFRD Leader2022Deficiency in one key controlFLAT RATE5,00%EUR–10884,440,00–10884,44 Rural Development EAFRD Measures with flat-rate support2022Deficiency in one key controlONE OFFEUR–24,440,00–24,44Rural Development EAFRD investment - private beneficiaries2018Deficiency in one key control 0.17% on M4.1ONE OFFEUR–8,000,00–8,00Rural Development EAFRD investment - private beneficiaries2019Deficiency in one key control 0.17% on M4.1ONE OFFEUR–679,660,00–679,66Rural Development EAFRD investment - private beneficiaries2020Deficiency in one key control 0.17% on M4.1ONE OFFEUR–642,760,00–642,76Rural Development EAFRD investment - private beneficiaries2021Deficiency in one key control 0.17% on M4.1ONE OFFEUR–397,570,00–397,57Rural Development EAFRD investment - private beneficiaries2022Deficiency in one key control 0.17% on M4.1ONE OFFEUR–234,560,00–234,56Rural Development EAFRD investment - private beneficiaries2019Deficiency in one key control 0.17% on M4.2ONE OFFEUR–22,200,00–22,20Rural Development EAFRD investment - private beneficiaries2020Deficiency in one key control 0.17% on M4.2ONE OFFEUR–56,940,00–56,94Rural Development EAFRD investment - private beneficiaries2021Deficiency in one key control 0.17% on M4.2ONE OFFEUR–11,790,00–11,79

Rural Development EAFRD investment - private beneficiaries2022Deficiency in one key control 0.17% on M4.2ONE OFFEUR–20,460,00–20,46Rural Development EAFRD investment - public beneficiaries2019Deficiency in one key control 0.17% on M7.2 and 7.5ONE OFFEUR–84,190,00–84,19Rural Development EAFRD investment - public beneficiaries2020Deficiency in one key control 0.17% on M7.2 and 7.5ONE OFFEUR–103,950,00–103,95Rural Development EAFRD investment - public beneficiaries2021Deficiency in one key control 0.17% on M7.2 and 7.5ONE OFFEUR–68,980,00–68,98Rural Development EAFRD investment - public beneficiaries2022Deficiency in one key control 0.17% on M7.2 and 7.5ONE OFFEUR–54,310,00–54,31Rural Development EAFRD investment - public beneficiaries2018Deficiency in one key control 0.17% on M7.4ONE OFFEUR–9,380,00–9,38Rural Development EAFRD investment - public beneficiaries2019Deficiency in one key control 0.17% on M7.4ONE OFFEUR–553,440,00–553,44Rural Development EAFRD investment - public beneficiaries2020Deficiency in one key control 0.17% on M7.4ONE OFFEUR–504,500,00–504,50Rural Development EAFRD investment - public beneficiaries2021Deficiency in one key control 0.17% on M7.4ONE OFFEUR–276,850,00–276,85 Rural Development EAFRD investment - public beneficiaries2022Deficiency in one key control 0.17% on M7.4ONE OFFEUR–237,340,00–237,34Rural Development EAFRD investment - private beneficiaries2018Deficiency in one key control 1.98% on M4.1ONE OFFEUR–8331,710,00–8331,71Rural Development EAFRD investment - private beneficiaries2019Deficiency in one key control 1.98% on M4.1ONE OFFEUR–363064,380,00–363064,38Rural Development EAFRD investment - private beneficiaries2020Deficiency in one key control 1.98% on M4.1ONE OFFEUR–426173,110,00–426173,11Rural Development EAFRD investment - private beneficiaries2021Deficiency in one key control 1.98% on M4.1ONE OFFEUR–290663,580,00–290663,58Rural Development EAFRD investment - private beneficiaries2022Deficiency in one key control 1.98% on M4.1ONE OFFEUR–206643,270,00–206643,27Rural Development EAFRD investment - public beneficiaries2018Deficiency in one key control 1.98% on M7.4ONE OFFEUR–986,570,00–986,57Rural Development EAFRD investment - public beneficiaries2019Deficiency in one key control 1.98% on M7.4ONE OFFEUR–27022,650,00–27022,65Rural Development EAFRD investment - public beneficiaries2020Deficiency in one key control 1.98% on M7.4ONE OFFEUR–8321,620,00–8321,62 Rural Development EAFRD investment - public beneficiaries2021Deficiency in one key control 1.98% on M7.4ONE OFFEUR–968,450,00–968,45Rural Development EAFRD investment - public beneficiaries2022Deficiency in one key control 1.98% on M7.4ONE OFFEUR–46956,250,00–46956,25Rural Development EAFRD investment - public beneficiaries2019Deficiency in one key control for M7.3FLAT RATE2,00%EUR–442903,330,00–442903,33Rural Development EAFRD investment - public beneficiaries2020Deficiency in one key control for M7.3FLAT RATE2,00%EUR–692124,190,00–692124,19Rural Development EAFRD investment - public beneficiaries2021Deficiency in one key control for M7.3FLAT RATE2,00%EUR–643221,510,00–643221,51Rural Development EAFRD investment - public beneficiaries2022Deficiency in one key control for M7.3FLAT RATE2,00%EUR–513581,390,00–513581,39Rural Development EAFRD Knowledge and innovation2019Deficiency in one key control M1.1FLAT RATE5,00%EUR–16307,500,00–16307,50Rural Development EAFRD Knowledge and innovation2020Deficiency in one key control M1.1FLAT RATE5,00%EUR–34200,050,00–34200,05Rural Development EAFRD Knowledge and innovation2021Deficiency in one key control M1.1FLAT RATE5,00%EUR–41008,740,00–41008,74

Rural Development EAFRD Knowledge and innovation2022Deficiency in one key control M1.1FLAT RATE5,00%EUR–938,250,00–938,25Rural Development EAFRD Knowledge and innovation2018Deficiency in one key control M16FLAT RATE5,00%EUR–4234,810,00–4234,81Rural Development EAFRD Knowledge and innovation2019Deficiency in one key control M16FLAT RATE5,00%EUR–50084,490,00–50084,49Rural Development EAFRD Knowledge and innovation2020Deficiency in one key control M16FLAT RATE5,00%EUR–182847,570,00–182847,57Rural Development EAFRD Knowledge and innovation2021Deficiency in one key control M16FLAT RATE5,00%EUR–343698,370,00–343698,37Rural Development EAFRD Knowledge and innovation2022Deficiency in one key control M16FLAT RATE5,00%EUR–14999,630,00–14999,63Rural Development EAFRD investment - public beneficiaries2018Deficiency in one key control M7.2 7.4 7.5 7.6FLAT RATE5,00%EUR–5153,190,00–5153,19Rural Development EAFRD investment - public beneficiaries2019Deficiency in one key control M7.2 7.4 7.5 7.6FLAT RATE5,00%EUR–250561,760,00–250561,76Rural Development EAFRD investment - public beneficiaries2020Deficiency in one key control M7.2 7.4 7.5 7.6FLAT RATE5,00%EUR–562822,260,00–562822,26 Rural Development EAFRD investment - public beneficiaries2021Deficiency in one key control M7.2 7.4 7.5 7.6FLAT RATE5,00%EUR–394641,770,00–394641,77Rural Development EAFRD investment - public beneficiaries2022Deficiency in one key control M7.2 7.4 7.5 7.6FLAT RATE5,00%EUR–3924,800,00–3924,80Clearance of Accounts - Financial Clearance2019Delays in the issuance of recoveries as per Article 54(1) and (5) of Regulation (EU) 1306/2013 (EAFRD)ONE OFFEUR–2249782,390,00–2249782,39Rural Development EAFRD Knowledge and innovation2019ineligible expenditure for one file of M1.2ONE OFFEUR–2445,780,00–2445,78Rural Development EAFRD Knowledge and innovation2018Ineligible fileONE OFFEUR–36174,000,00–36174,00Rural Development EAFRD Knowledge and innovation2019Ineligible fileONE OFFEUR–22117,000,00–22117,00Rural Development EAFRD Knowledge and innovation2020Ineligible fileONE OFFEUR–52735,000,00–52735,00Rural Development EAFRD Knowledge and innovation2021Ineligible fileONE OFFEUR–119228,000,00–119228,00 Rural Development EAFRD investment - public beneficiaries2019Ineligible filesONE OFFEUR–20402,100,00–20402,10Total SE:EUR–12157927,91–18539,58–12139388,33CurrencyGross AmountDeductionsNet DecidedEUR–41074528,27–20637,50–41053890,77 Financial corrections from cross-compliance Budget Item: 6201 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedEECross-compliance2020CY 2019FLAT RATE2,00%EUR–93617,910,00–93617,91Cross-compliance2022CY 2019FLAT RATE2,00%EUR–19,690,00–19,69Cross-compliance2021CY 2020FLAT RATE2,00%EUR–95038,070,00–95038,07Cross-compliance2022CY 2020FLAT RATE2,00%EUR–0,120,00–0,12Cross-compliance2022CY 2021FLAT RATE2,00%EUR–88896,950,00–88896,95Total EE:EUR–277572,740,00–277572,74Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedFRCross-compliance2017CY 2016 CorsicaFLAT RATE5,00%EUR–20665,16–7398,41–13266,75Cross-compliance2018CY 2016 CorsicaFLAT RATE5,00%EUR–15304,23–3993,79–11310,44

Cross-compliance2019CY 2016 CorsicaFLAT RATE5,00%EUR–3771,64–493,14–3278,50Cross-compliance2020CY 2016 CorsicaFLAT RATE5,00%EUR–4317,59–594,99–3722,60Cross-compliance2021CY 2016 CorsicaFLAT RATE5,00%EUR–300,11–5,69–294,42Cross-compliance2022CY 2016 CorsicaFLAT RATE5,00%EUR–31,350,00–31,35Cross-compliance2018CY 2017FLAT RATE5,00%EUR–3874747,68–24312,94–3850434,74Cross-compliance2019CY 2017FLAT RATE5,00%EUR–1253371,92–35286,28–1218085,64Cross-compliance2020CY 2017FLAT RATE5,00%EUR–61728,26–1237,52–60490,74Cross-compliance2021CY 2017FLAT RATE5,00%EUR–1995,50–8,41–1987,09Cross-compliance2022CY 2017FLAT RATE5,00%EUR–1269,070,00–1269,07Cross-compliance2019CY 2018FLAT RATE2,00%EUR–2013710,19–25450,98–1988259,21Cross-compliance2020CY 2018FLAT RATE2,00%EUR–105702,01–632,54–105069,47Cross-compliance2021CY 2018FLAT RATE2,00%EUR–1209,06–3,24–1205,82Cross-compliance2022CY 2018FLAT RATE2,00%EUR–407,760,00–407,76Cross-compliance2020CY 2019FLAT RATE2,00%EUR–1759328,27–6438,49–1752889,78Cross-compliance2021CY 2019FLAT RATE2,00%EUR–5201,74–4,28–5197,46Cross-compliance2022CY 2019FLAT RATE2,00%EUR–197,910,00–197,91Total FR:EUR–9123259,45–105860,70–9017398,75 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedITCross-compliance2020 CY 2019 GAEC 7 FLAT RATE2,00%EUR–231860,97–5,09–231855,88Cross-compliance2021 CY 2019 GAEC 7 FLAT RATE2,00%EUR–20361,84–1,24–20360,60Cross-compliance2022 CY 2019 GAEC 7 FLAT RATE2,00%EUR–1694,220,00–1694,22Total IT:EUR–253917,03–6,33–253910,70CurrencyGross AmountDeductionsNet DecidedEUR–9654749,22–105867,03–9548882,19Financial CorrectionsTotal Net DecidedEAGFFinancial corrections - excluding cross-compliance–26557601,56EAGFFinancial corrections from cross-compliance–63041046,81EAFRDFinancial corrections - excluding cross-compliance–41053890,77EAFRDFinancial corrections from cross-compliance–9548882,19TOTAL:–140201421,33ReimbursementsTotal Net DecidedTOTAL:0,00