Commission Implementing Decision (EU) 2024/2879of 13 November 2024excluding from European Union financing certain expenditure incurred by certain Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD)(notified under document C(2024) 7849)(Only the Croatian, Danish, Dutch, Finnish, French, German, Greek, Hungarian, Italian, Portuguese, Romanian, Spanish and Swedish texts are authentic)

Commission Implementing Decision (EU) 2024/2879 of 13 November 2024 excluding from European Union financing certain expenditure incurred by certain Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2024) 7849) (Only the Croatian, Danish, Dutch, Finnish, French, German, Greek, Hungarian, Italian, Portuguese, 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) 2021/2116 of the European Parliament and of the Council of 2 December 2021 on the financing, management and monitoring of the common agricultural policy and repealing Regulation (EU) No 1306/2013 OJ L 435, 6.12.2021, p. 187, ELI: http://data.europa.eu/eli/reg/2021/2116/oj. , and in particular Articles 55 and 104 thereof, 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, ELI: http://data.europa.eu/eli/reg/2013/1306/oj. , and in particular Article 52 thereof, After consulting the Committee on the Agricultural Funds, Whereas: (1) Article 4(1), point (b), Article 5, Article 7(3), Articles 9, 17, 21 and 34, Article 35(4), Articles 36, 37, 38, 40 to 43, 51, 52, 54, 56, 59, 63, 64, 67, 68, 70 to 75, 77, 91 to 97, 99 and 100, Article 102(2) and Articles 110 and 111 of Regulation (EU) No 1306/2013 continue to apply, as regards the European Agricultural Guarantee Fund (EAGF) and the European Agricultural Fund for Rural Development (EAFRD), in relation to expenditure as referred to in Article 104(1), second subparagraph, point (a), of Regulation (EU) 2021/2116. (2) In accordance with Article 52 of Regulation (EU) No 1306/2013 and Article 55 of Regulation (EU) 2021/2116, 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. (3) In accordance with Article 52(3), second subparagraph, of Regulation (EU) No 1306/2013 and Article 34(3), third subparagraph, and Article 40 of Commission Implementing Regulation (EU) No 908/2014 Commission Implementing Regulation (EU) No 908/2014 of 6 August 2014 laying down rules for the application of Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, rules on checks, securities and transparency (OJ L 255, 28.8.2014, p. 59, ELI: http://data.europa.eu/eli/reg_impl/2014/908/oj).

, and Article 55(3), second subparagraph, of Regulation (EU) 2021/2116 and Article 37(3), third subparagraph, and Article 43 of Commission Implementing Regulation (EU) 2022/128 Commission Implementing Regulation (EU) 2022/128 of 21 December 2021 laying down rules for the application of Regulation (EU) 2021/2116 of the European Parliament and of the Council on paying agencies and other bodies, financial management, clearance of accounts, checks, securities and transparency (OJ L 20, 31.1.2022, p. 13, ELI: http://data.europa.eu/eli/reg_impl/2022/128/oj). , some Member States made use of the conciliation procedure. The Commission has examined the reports issued by the Conciliation Body on the outcome of these conciliation procedures. (4) In accordance with Regulation (EU) No 1306/2013 and Regulation (EU) 2021/2116, only agricultural expenditure which has been incurred in a way that has not infringed Union law may be financed, subject to, as regards expenditure incurred under Regulation (EU) 2021/2116, certain limitations in Article 55(1), second and third subparagraph of that Regulation. (5) In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by certain Member States does not fulfil this requirement and can therefore not be financed under the EAGF and the EAFRD. (6) The Commission should indicate the amounts that are not recognised as being chargeable to the EAGF and the EAFRD. Those amounts do not relate to expenditure incurred more than 24 months before the Commission’s written notification of the results of the verifications to those Member States, except where otherwise provided for in Article 52(4), points (b) and (c), and Article 52(5) of Regulation (EU) No 1306/2013 and Article 55(4), points (b) and (c), and Article 55(5) of Regulation (EU) 2021/2116. (7) 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. (8) As regards the cases covered by this decision, the Commission notified the assessment of the amounts to be excluded on grounds of non-compliance with Union law to the Member States concerned in the summary report on the subject Ares(2024)7605977. . (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 4 September 2024, 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 Denmark, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Cyprus, the Grand Duchy of Luxembourg, Hungary, the Kingdom of the Netherlands, the Portuguese Republic, Romania, the Republic of Finland and the Kingdom of Sweden.

Done at Brussels, 13 November 2024. For the Commission Janusz Wojciechowski Member of the Commission

Annex

ANNEX Budget Item: 6200 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedCYEU School Scheme2021Deficiency in key control concerning the checks to establish the eligibility of the aid (reasonableness of the costs)FLAT RATE5,00%EUR–10723,040,00–10723,04EU School Scheme2022Deficiency in key control concerning the checks to establish the eligibility of the aid (reasonableness of the costs)FLAT RATE5,00%EUR–15211,360,00–15211,36EU School Scheme2023Deficiency in key control concerning the checks to establish the eligibility of the aid (reasonableness of the costs)FLAT RATE5,00%EUR–13193,940,00–13193,94Total CY:EUR–39128,340,00–39128,34Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedDEClearance of Accounts - Financial Clearance2022Debts declared irrecoverableONE OFFEUR–258073,830,00–258073,83Decoupled Direct Aids2022Non-agricultural areas used for leisure, recreation or sport (golf course) were eligible for aid - for all area based direct paymentsONE OFFEUR–127167,460,00–127167,46 Decoupled Direct Aids2023Non-agricultural areas used for leisure, recreation or sport (golf course) were eligible for aid - for all area based direct paymentsONE OFFEUR–133299,980,00–133299,98Fruit and Vegetables - Operational programmes incl withdrawals2020Weaknesses in key controls - Administrative checks to establish the eligibility of the OPs and aid applicationsFLAT RATE10,00%EUR–433760,860,00–433760,86Fruit and Vegetables - Operational programmes incl withdrawals2021Weaknesses in key controls - Administrative checks to establish the eligibility of the OPs and aid applicationsFLAT RATE10,00%EUR–631384,020,00–631384,02Fruit and Vegetables - Operational programmes incl withdrawals2022Weaknesses in key controls - Administrative checks to establish the eligibility of the OPs and aid applicationsFLAT RATE10,00%EUR–298778,660,00–298778,66Fruit and Vegetables - Operational programmes incl withdrawals2023Weaknesses in key controls - Administrative checks to establish the eligibility of the OPs and aid applications FY2023FLAT RATE10,00%EUR–25362,890,00–25362,89Total DE:EUR–1907827,700,00–1907827,70Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedDKDecoupled Direct Aids2020EAGFONE OFFEUR–27363,090,00–27363,09Decoupled Direct Aids2021EAGFONE OFFEUR–208742,100,00–208742,10 Decoupled Direct Aids2022EAGFONE OFFEUR–182053,000,00–182053,00Decoupled Direct Aids2023EAGF - Payment for young farmers CY 2022 FY2023ONE OFFEUR–12649,270,00–12649,27Reimbursement of direct aids in relation to financial discipline2023EAGF - Reimbursement of direct aids (FY2023)ONE OFFEUR–200,110,00–200,11Reimbursement of direct aids in relation to financial discipline2021EAGF - Reimbursement of direct payments to farmersONE OFFEUR–1970,270,00–1970,27Reimbursement of direct aids in relation to financial discipline2022EAGF - Reimbursement of direct payments to farmersONE OFFEUR–3270,160,00–3270,16Fruit and Vegetables - Operational programmes incl withdrawals2021Performance of on-the-spot checks of sufficient quality on applications for aid and maintenance of recognition of the PO - OTSCs on intangible actions (advisory) - FY 2021 (OP 2020)FLAT RATE5,00%EUR–27824,470,00–27824,47Fruit and Vegetables - Operational programmes incl withdrawals2022Performance of on-the-spot checks of sufficient quality on applications for aid and maintenance of recognition of the PO - OTSCs on intangible actions (advisory) - FY 2022 (OP 2021)FLAT RATE5,00%EUR–30124,410,00–30124,41

Fruit and Vegetables - Operational programmes incl withdrawals2023Performance of on-the-spot checks of sufficient quality on applications for aid and maintenance of recognition of the PO - OTSCs on intangible actions (advisory) - FY 2023 (OP 2022)FLAT RATE5,00%EUR–29237,750,00–29237,75Total DK:EUR–523434,630,00–523434,63Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedESDecoupled Direct Aids2020BPS-CY 2019-all PAsONE OFFEUR–2133639,330,00–2133639,33Decoupled Direct Aids2020BPS-CY 2019-ES04ONE OFFEUR–28560,410,00–28560,41Decoupled Direct Aids2021BPS-CY 2020-all PAsONE OFFEUR–2284345,900,00–2284345,90Decoupled Direct Aids2021BPS-CY 2020-ES04ONE OFFEUR–31323,150,00–31323,15Decoupled Direct Aids2022BPS-CY 2021-all PAsONE OFFEUR–305587,550,00–305587,55Promotion Measures2022 Deficiency in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 2 promotion programmes. FY 2022 ONE OFFEUR–6138,290,00–6138,29 Promotion Measures2019 Deficiency in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 3 promotion programmes. FYs 2019-2023 FLAT RATE5,00%EUR–45773,100,00–45773,10Promotion Measures2020 Deficiency in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 3 promotion programmes. FYs 2019-2023 FLAT RATE5,00%EUR–83449,730,00–83449,73Promotion Measures2021 Deficiency in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 3 promotion programmes. FYs 2019-2023 FLAT RATE5,00%EUR–82278,160,00–82278,16Promotion Measures2022 Deficiency in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 3 promotion programmes. FYs 2019-2023 FLAT RATE5,00%EUR–35854,370,00–35854,37 Promotion Measures2023 Deficiency in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 3 promotion programmes. FYs 2019-2023 FLAT RATE5,00%EUR–10724,760,00–10724,76Decoupled Direct Aids2020GREENING-CY 2019-all PAsONE OFFEUR–1107270,310,00–1107270,31Decoupled Direct Aids2020GREENING-CY 2019-ES04ONE OFFEUR–14853,900,00–14853,90Decoupled Direct Aids2021GREENING-CY 2020-all PAsONE OFFEUR–1166214,900,00–1166214,90Decoupled Direct Aids2021GREENING-CY 2020-ES04ONE OFFEUR–16332,870,00–16332,87Decoupled Direct Aids2022GREENING-CY 2021-all PAsONE OFFEUR–157417,450,00–157417,45Wine - Promotion in third countries2021Ineligible expenditure - translation of invoicesONE OFFEUR–53247,43–2274,60–50972,83Wine - Promotion in third countries2022Ineligible expenditure - translation of invoicesONE OFFEUR–34532,38–114,94–34417,44Wine - Promotion in third countries2023Ineligible expenditure - translation of invoices FY2023ONE OFFEUR–18053,890,00–18053,89Clearance of Accounts - Financial Clearance2021Projected incompliance rate for EAGF Non-IACSESTIMATED BY AMOUNTEUR–134617,00–37657,61–96959,39Decoupled Direct Aids2020YFP-CY 2019-all PAsONE OFFEUR–2685946,830,00–2685946,83Decoupled Direct Aids2020YFP-CY 2019-ES04ONE OFFEUR–1833,730,00–1833,73

Decoupled Direct Aids2021YFP-CY 2020-all PAsONE OFFEUR–2830877,200,00–2830877,20Decoupled Direct Aids2021YFP-CY 2020-ES04ONE OFFEUR–1833,730,00–1833,73Decoupled Direct Aids2022YFP-CY 2021-all PAsONE OFFEUR–3174799,860,00–3174799,86Total ES:EUR–16445506,23–40047,15–16405459,08Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedFIEU School Scheme2021Deficiency KC 'checks to establish the eligibility of the aid' - fruit and vegetable part of the scheme - FY 2021 and FY 2022FLAT RATE10,00%EUR–60896,160,00–60896,16EU School Scheme2022Deficiency KC 'checks to establish the eligibility of the aid' - fruit and vegetable part of the scheme - FY 2021 and FY 2022FLAT RATE10,00%EUR–124979,930,00–124979,93EU School Scheme2023Deficiency KC 'checks to establish the eligibility of the aid' - fruit and vegetable part of the scheme - FY2023FLAT RATE10,00%EUR–132346,770,00–132346,77EU School Scheme2021Deficiency KC 'checks to establish the eligibility of the aid' - milk part of the scheme - FY 2021 and FY 2022FLAT RATE2,00%EUR–36185,150,00–36185,15 EU School Scheme2022Deficiency KC 'checks to establish the eligibility of the aid' - milk part of the scheme - FY 2021 and FY 2022FLAT RATE2,00%EUR–58045,200,00–58045,20EU School Scheme2023Deficiency KC 'checks to establish the eligibility of the aid' - milk part of the scheme - FY2023FLAT RATE2,00%EUR–55744,720,00–55744,72Total FI:EUR–468197,930,00–468197,93Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedFRClearance of Accounts - Financial Clearance2021Créances FEAGAONE OFFEUR–454591,040,00–454591,04Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.2.1 of the COL: OP2016-2017-2018-2019 - contrôles clefs - Calcul des taux forfaitairesFLAT RATE5,00%EUR–74049,440,00–74049,44Fruit and Vegetables - Operational programmes incl withdrawals2021Point 1.2.1 of the COL: PO2020 - contrôles clefs - Calcul des taux forfaitairesFLAT RATE5,00%EUR–90474,240,00–90474,24Fruit and Vegetables - Operational programmes incl withdrawals2022Point 1.2.1 of the COL: PO2021 - contrôles clefs - Calcul des taux forfaitairesFLAT RATE5,00%EUR–256,510,00–256,51Decoupled Direct Aids2021Weakness in LPIS/OTSCONE OFFEUR–5391118,360,00–5391118,36Decoupled Direct Aids2022Weakness in LPIS/OTSCONE OFFEUR–5500280,700,00–5500280,70 Decoupled Direct Aids2023Weakness in LPIS/OTSCONE OFFEUR–4451122,610,00–4451122,61Total FR:EUR–15961892,900,00–15961892,90Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedHRVoluntary Coupled Support2020I&R impact on VCSONE OFFEUR–96493,88–1949,02–94544,86Voluntary Coupled Support2021I&R impact on VCSONE OFFEUR–53911,01–1084,38–52826,63Voluntary Coupled Support2022I&R impact on VCSONE OFFEUR–96150,18–3870,10–92280,08Total HR:EUR–246555,07–6903,50–239651,57Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedHUClearance of Accounts - Financial Clearance2021Debt Management EAGFONE OFFEUR–709,010,00–709,01Clearance of Accounts - Financial Clearance2021EAGF and EAFRD financial errorsONE OFFEUR–1090,380,00–1090,38Decoupled Direct Aids2021Key Control Correct calculation of the aid [...] - Force Majeure - individual cases EAGFONE OFFEUR–3696,490,00–3696,49Decoupled Direct Aids2022Key Control Correct calculation of the aid [...] - Force Majeure - individual cases EAGFONE OFFEUR–11124,570,00–11124,57

Decoupled Direct Aids2021Key Control Correct calculation of the aid [...] - Force Majeure - individual cases - EAGFONE OFFEUR–7773,080,00–7773,08Decoupled Direct Aids2022Key Control Correct calculation of the aid [...] - Force Majeure - individual cases EAGFONE OFFEUR–263,690,00–263,69Total HU:EUR–24657,220,00–24657,22Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedITClearance of Accounts - Financial Clearance2021Non-Respect of 18-th month deadline for launching the recovery procedure.ONE OFFEUR–616323,840,00–616323,84Total IT:EUR–616323,840,00–616323,84Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedLUEU School Scheme2020UMB/2021/001/LU-SMF-F&V-SY2019/2020ONE OFFEUR–2809,330,00–2809,33EU School Scheme2022UMB/2021/001/LU-SMF-F&V-SY2021/2022ONE OFFEUR–15480,420,00–15480,42EU School Scheme2020UMB/2021/001/LU-SMF-school milk-SY2019/2020FLAT RATE5,00%EUR–197,310,00–197,31EU School Scheme2021UMB/2021/001/LU-SMF-SY2020/2021ONE OFFEUR–7635,490,00–7635,49EU School Scheme2021UMB/2021/001/LU-SMF-SY2020/2021-F&VFLAT RATE5,00%EUR–19909,030,00–19909,03EU School Scheme2021UMB/2021/001/LU-SMF-SY 2020/2021-schoolmilkFLAT RATE5,00%EUR–175,020,00–175,02 Decoupled Direct Aids2023Weakness AA 2022ONE OFFEUR–4500,000,00–4500,00Decoupled Direct Aids2022Weakness AA CY 2020-2021ONE OFFEUR–9000,000,00–9000,00Total LU:EUR–59706,600,00–59706,60Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedNLClearance of Accounts - Financial Clearance2021Debt case declared irrecoverable and interestsONE OFFEUR–20793658,030,00–20793658,03Total NL:EUR–20793658,030,00–20793658,03Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedPTWine - Restructuring and conversion of vineyards2016Deficiency in key control 'Performance of administrative checks, including cross-checks, covering all aid applications and payment claims' - durability of the operationsFLAT RATE5,00%EUR–87087,300,00–87087,30Wine - Restructuring and conversion of vineyards2017Deficiency in key control 'Performance of administrative checks, including cross-checks, covering all aid applications and payment claims' - durability of the operationsFLAT RATE5,00%EUR–74775,540,00–74775,54 Wine - Restructuring and conversion of vineyards2018Deficiency in key control 'Performance of administrative checks, including cross-checks, covering all aid applications and payment claims' - durability of the operationsFLAT RATE5,00%EUR–75162,650,00–75162,65Wine - Restructuring and conversion of vineyards2019Deficiency in key control 'Performance of administrative checks, including cross-checks, covering all aid applications and payment claims' - durability of the operationsFLAT RATE5,00%EUR–8540,480,00–8540,48Wine - Restructuring and conversion of vineyards2020Deficiency in key control 'Performance of on-the-spot controls of sufficient quality'ESTIMATED BY PERCENTAGE16,00%EUR–9948,350,00–9948,35Wine - Restructuring and conversion of vineyards2021Deficiency in key control 'Performance of on-the-spot controls of sufficient quality'ESTIMATED BY PERCENTAGE16,00%EUR–130329,26–4614,00–125715,26Wine - Restructuring and conversion of vineyards2022Deficiency in key control 'Performance of on-the-spot controls of sufficient quality'ESTIMATED BY PERCENTAGE16,00%EUR–25059,690,00–25059,69

Clearance of Accounts - Financial Clearance2021EAGF IACS - Projected Incompliance RateESTIMATED BY AMOUNTEUR–14358493,74–34974,63–14323519,11Total PT:EUR–14769397,01–39588,63–14729808,38Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedROClearance of Accounts - Financial Clearance2020Known error for EAGF Non-IACSONE OFFEUR–5914,580,00–5914,58Clearance of Accounts - Financial Clearance2020Known error for late recovery procedureONE OFFEUR–34,500,00–34,50Clearance of Accounts - Financial Clearance2020PIR for EAGF IACS.ESTIMATED BY AMOUNTEUR–5784521,22–195401,18–5589120,04Clearance of Accounts - Financial Clearance2020Risk for late recovery procedures regarding 266 lines of pre-debtorsONE OFFEUR–784597,680,00–784597,68Apiculture2021submeasure B (budget code 24 programme 2021 and FY 2021 2022)FLAT RATE5,00%EUR–60094,130,00–60094,13Apiculture2022submeasure B (budget code 24 programme 2021 and FY 2021 2022)FLAT RATE5,00%EUR–816,290,00–816,29Voluntary Coupled Support2021VCS - CY 2020 - M20,21,22,23 - 5%FLAT RATE5,00%EUR–8758272,950,00–8758272,95 Voluntary Coupled Support2022VCS - CY 2021 - M20 - CalcONE OFFEUR–177685,280,00–177685,28Voluntary Coupled Support2022VCS - CY 2021 - M21 - CalcONE OFFEUR–23727,440,00–23727,44Voluntary Coupled Support2022VCS - CY 2021 - M22 - CalcONE OFFEUR–211915,180,00–211915,18Voluntary Coupled Support2022VCS - CY 2021 - M23 - CalcONE OFFEUR–315,670,00–315,67Total RO:EUR–15807894,92–195401,18–15612493,74Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedSEEU School Scheme2020FY 2020 -SY 2018/2019FLAT RATE7,00%EUR–528225,450,00–528225,45EU School Scheme2020FY 2020-SY 2019/2020FLAT RATE7,00%EUR–44170,510,00–44170,51EU School Scheme2020Late payments reductions according to Article 5(3) of Implementing Regulation (EU) 2017/39 and Article 5(2) of Delegated Regulation (EU) No 907/2014ONE OFFEUR–1335,880,00–1335,88EU School Scheme2019School Scheme FY 2019FLAT RATE7,00%EUR–62672,330,00–62672,33EU School Scheme2021School Scheme FY 2021FLAT RATE7,00%EUR–502890,360,00–502890,36 EU School Scheme2022School Scheme FY 2022- CB's findings for fy2022 being extrapolated leading to PIR above materiality.ONE OFFEUR–415038,410,00–415038,41Total SE:EUR–1554332,940,00–1554332,94CurrencyGross AmountDeductionsNet DecidedEUR–89218513,36–281940,46–88936572,90 Financial corrections from cross-compliance Budget Item: 6200 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedESCross-compliance2020CY 2019 B (pigs) plus C (bovines)FLAT RATE5,00%EUR–1619730,41–758,14–1618972,27Cross-compliance2021CY 2019 B (pigs) plus C (bovines)FLAT RATE5,00%EUR–730,970,00–730,97Cross-compliance2022CY 2019 B (pigs) plus C (bovines)FLAT RATE5,00%EUR–0,160,00–0,16Cross-compliance2019CY 2020 B (pigs) plus C (bovines)FLAT RATE5,00%EUR–1056,45–22,07–1034,38Cross-compliance2020CY 2020 B (pigs) plus C (bovines)FLAT RATE5,00%EUR–14,88–0,60–14,28Cross-compliance2021CY 2020 B (pigs) plus C (bovines)FLAT RATE5,00%EUR–1610602,89–75,24–1610527,65

Cross-compliance2022CY 2020 B (pigs) plus C (bovines)FLAT RATE5,00%EUR–791,730,00–791,73Total ES:EUR–3232927,49–856,05–3232071,44Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedGRCross-compliance2019CY 2018FLAT RATE10,00%EUR–18852545,32–3509,10–18849036,22Cross-compliance2019CY 2019FLAT RATE10,00%EUR–87538,880,00–87538,88Cross-compliance2020CY 2019FLAT RATE10,00%EUR–18985527,39–2927,01–18982600,38Cross-compliance2021CY 2019FLAT RATE10,00%EUR–52960,680,00–52960,68Cross-compliance2022CY 2019FLAT RATE10,00%EUR–504,110,00–504,11Cross-compliance2020CY 2020FLAT RATE10,00%EUR–78631,550,00–78631,55Cross-compliance2021CY 2020FLAT RATE10,00%EUR–19079044,220,00–19079044,22Cross-compliance2022CY 2020FLAT RATE10,00%EUR–2169,670,00–2169,67Total GR:EUR–57138921,82–6436,11–57132485,71Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedHRCross-compliance2020CY 2019 bFLAT RATE10,00%EUR–799760,58–15956,30–783804,28 Cross-compliance2021CY 2019 bFLAT RATE10,00%EUR–3413,70–60,08–3353,62Cross-compliance2022CY 2019 bFLAT RATE10,00%EUR–284,770,00–284,77Cross-compliance2020CY 2020 bFLAT RATE10,00%EUR–17,170,00–17,17Cross-compliance2021CY 2020 bFLAT RATE10,00%EUR–1787231,13–25678,02–1761553,11Cross-compliance2022CY 2020 bFLAT RATE10,00%EUR–5642,540,00–5642,54Cross-compliance2022CY 2021 bFLAT RATE10,00%EUR–1870224,40–23435,45–1846788,95Total HR:EUR–4466574,29–65129,85–4401444,44Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedLUCross-compliance2020XC - CY 2019 - FY 2020-2021-2022FLAT RATE2,00%EUR–64558,990,00–64558,99Cross-compliance2021XC - CY 2019 - FY 2020-2021-2022FLAT RATE2,00%EUR–209,620,00–209,62Cross-compliance2022XC - CY 2019 - FY 2020-2021-2022FLAT RATE2,00%EUR–5,720,00–5,72Cross-compliance2023XC - CY 2019 - FY 2023FLAT RATE2,00%EUR–11,790,00–11,79Cross-compliance2021XC - CY 2020 - FY 2021-2022FLAT RATE2,00%EUR–67276,930,00–67276,93Cross-compliance2022XC - CY 2020 - FY 2021-2022FLAT RATE2,00%EUR–173,480,00–173,48 Cross-compliance2023XC - CY 2020 - FY 2023FLAT RATE2,00%EUR–12,570,00–12,57Cross-compliance2022XC - CY 2021 - FY 2022FLAT RATE2,00%EUR–64348,640,00–64348,64Cross-compliance2023XC - CY 2021 - FY 2023FLAT RATE2,00%EUR–24,000,00–24,00Total LU:EUR–196621,740,00–196621,74Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedROCross-compliance2021XC - CY 2020 aFLAT RATE5,00%EUR–3418683,74–132,02–3418551,72Cross-compliance2021XC - CY 2020 bFLAT RATE5,00%EUR–4943125,08–249,45–4942875,63Cross-compliance2022XC - CY 2021 aFLAT RATE5,00%EUR–3445923,12–52,03–3445871,09Cross-compliance2022XC - CY 2021 bFLAT RATE5,00%EUR–4964393,43–103,86–4964289,57Cross-compliance2023XC - CY 2022 aFLAT RATE5,00%EUR–3334587,200,00–3334587,20Cross-compliance2023XC - CY 2022 bFLAT RATE5,00%EUR–4778169,580,00–4778169,58Total RO:EUR–24884882,15–537,36–24884344,79CurrencyGross AmountDeductionsNet DecidedEUR–89919927,49–72959,37–89846968,12 EAFRD Financial corrections - excluding cross-compliance

Budget Item: 5040 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedDERural Development EAFRD measures subject to IACS2022Non-agricultural areas used for leisure, recreation or sport (golf course) were eligible for aid - measures 10, 11 and 13ONE OFFEUR–3357,300,00–3357,30Rural Development EAFRD measures subject to IACS2023Non-agricultural areas used for leisure, recreation or sport (golf course) were eligible for aid - measures 10, 11 and 13ONE OFFEUR–6214,370,00–6214,37Total DE:EUR–9571,670,00–9571,67Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedITRural Development EAFRD measures subject to IACS2022Sufficient quality of OTSCs for area-related aid schemes covering the appropriate verification of commitments taken by the beneficiary (KC)ONE OFFEUR–1563,850,00–1563,85Total IT:EUR–1563,850,00–1563,85Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedLURural Development EAFRD measures subject to IACS2021Appropriate audit trail for administrative checksONE OFFEUR–37609,980,00–37609,98Rural Development EAFRD measures subject to IACS2022Appropriate audit trail for administrative checksONE OFFEUR–34681,210,00–34681,21 Rural Development EAFRD investment - private beneficiaries2022Deficiency key control ROC 2020-2022FLAT RATE5,00%EUR–12902,380,00–12902,38Rural Development EAFRD investment - private beneficiaries2023Deficiency key control ROC 2023FLAT RATE5,00%EUR–15997,850,00–15997,85Rural Development EAFRD measures subject to IACS2021Notification of OTSC for animal related measure above 48 hoursONE OFFEUR–3335,740,00–3335,74Rural Development EAFRD measures subject to IACS2022Notification of OTSC for animal related measure above 48 hoursONE OFFEUR–5198,860,00–5198,86Total LU:EUR–109726,020,00–109726,02CurrencyGross AmountDeductionsNet DecidedEUR–120861,540,00–120861,54 Budget Item: 6201 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedDEClearance of Accounts - Financial Clearance2022Debt cases declared irrecoverableONE OFFEUR–8222,500,00–8222,50Rural Development EAFRD measures subject to IACS2022Non-agricultural areas used for leisure, recreation or sport (golf course) were eligible for aid - measures 10, 11 and 13ONE OFFEUR–38322,890,00–38322,89 Rural Development EAFRD measures subject to IACS2023Non-agricultural areas used for leisure, recreation or sport (golf course) were eligible for aid - measures 10, 11 and 13ONE OFFEUR–43435,810,00–43435,81Total DE:EUR–89981,200,00–89981,20Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedDKRural Development EAFRD measures subject to IACS2020EAFRD IACS - M11 - CY2019/FY2020ONE OFFEUR–9439,360,00–9439,36Rural Development EAFRD measures subject to IACS2021EAFRD IACS - M11 - CY2020/FY2021ONE OFFEUR–39086,020,00–39086,02Rural Development EAFRD measures subject to IACS2022EAFRD IACS - M11 - CY2021/FY2022ONE OFFEUR–58768,690,00–58768,69Rural Development EAFRD measures subject to IACS2023EAFRD IACS - M11 - CY2022/FY2023ONE OFFEUR–29830,550,00–29830,55Rural Development EAFRD investment - private beneficiaries2020EAFRD Non Iacs - Deficiency in two KCFLAT RATE5,00%EUR–111774,690,00–111774,69Rural Development EAFRD Knowledge and innovation2020EAFRD Non Iacs - Deficiency in two KCFLAT RATE5,00%EUR–184958,460,00–184958,46Rural Development EAFRD investment - private beneficiaries2021EAFRD Non Iacs - Deficiency in two KCFLAT RATE5,00%EUR–69226,87–8715,98–60510,89

Rural Development EAFRD Knowledge and innovation2021EAFRD Non Iacs - Deficiency in two KCFLAT RATE5,00%EUR–61597,95–8650,10–52947,85Rural Development EAFRD investment - private beneficiaries2022EAFRD Non Iacs - Deficiency in two KCFLAT RATE5,00%EUR–565,120,00–565,12Rural Development EAFRD investment - private beneficiaries2019Eafrd Non Iacs ineligible expenditureONE OFFEUR–3695456,660,00–3695456,66Total DK:EUR–4260704,37–17366,08–4243338,29Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedESRural Development EAFRD Knowledge and innovation2020A weakness in the key control Appropriate evaluation of the reasonableness of costs for M1.2; FY 2020-2021FLAT RATE5,00%EUR–1259,670,00–1259,67Rural Development EAFRD Knowledge and innovation2021A weakness in the key control Appropriate evaluation of the reasonableness of costs for M1.2; FY 2020-2021FLAT RATE5,00%EUR–3266,150,00–3266,15Rural Development EAFRD Knowledge and innovation2021A weakness in the key control Appropriate evaluation of the reasonableness of costs for M16.1; FY 2020-2021FLAT RATE5,00%EUR–17571,920,00–17571,92 Rural Development EAFRD Knowledge and innovation2021A weakness in the key control Appropriate evaluation of the reasonableness of costs for M16.5; FY 2020-2021FLAT RATE5,00%EUR–13687,560,00–13687,56Rural Development EAFRD Leader2020A weakness in the key control Appropriate evaluation of the reasonableness of costs for M19.2; FY 2020-2021FLAT RATE5,00%EUR–6614,970,00–6614,97Rural Development EAFRD Leader2021A weakness in the key control Appropriate evaluation of the reasonableness of costs for M19.2; FY 2020-2021FLAT RATE5,00%EUR–56538,380,00–56538,38Rural Development EAFRD investment - private beneficiaries2020A weakness in the key control Appropriate evaluation of the reasonableness of costs for M4.1.1; FY 2020-2021FLAT RATE5,00%EUR–28510,350,00–28510,35Rural Development EAFRD investment - private beneficiaries2021A weakness in the key control Appropriate evaluation of the reasonableness of costs for M4.1.1; FY 2020-2021FLAT RATE5,00%EUR–53819,840,00–53819,84Rural Development EAFRD investment - public beneficiaries2020M07.2 (6/1/2020 - 11/07/2023)ONE OFFEUR–164,830,00–164,83Rural Development EAFRD investment - public beneficiaries2021M07.2 (6/1/2020 - 11/07/2023)ONE OFFEUR–519,370,00–519,37 Rural Development EAFRD investment - public beneficiaries2022M07.2 (6/1/2020 - 11/07/2023)ONE OFFEUR–1402,680,00–1402,68Rural Development EAFRD investment - public beneficiaries2023M07.2 (6/1/2020 - 11/07/2023)ONE OFFEUR–1808,620,00–1808,62Rural Development EAFRD Knowledge and innovation2021M16.2 -10% flat rate correction on EUR 110513,75FLAT RATE10,00%EUR–3409,150,00–3409,15Rural Development EAFRD Knowledge and innovation2022M16.2 -10% flat rate correction on EUR 110513,75FLAT RATE10,00%EUR–7642,230,00–7642,23Rural Development EAFRD Knowledge and innovation2021M16.2 -5% flat rate correction on EUR 105931,80€FLAT RATE5,00%EUR–1633,900,00–1633,90Rural Development EAFRD Knowledge and innovation2022M16.2 -5% flat rate correction on EUR 105931,80€FLAT RATE5,00%EUR–3662,690,00–3662,69Rural Development EAFRD Knowledge and innovation2021M16.4: EUR 26451,43 -10% flat rate correction on EUR 264514,32€FLAT RATE10,00%EUR–8159,790,00–8159,79Rural Development EAFRD Knowledge and innovation2022M16.4: EUR 26451,43 -10% flat rate correction on EUR 264514,32€FLAT RATE10,00%EUR–18291,640,00–18291,64Rural Development EAFRD Leader2021M19.2: EUR 2494,04 -10% flat rate correction on EUR 10613,84€FLAT RATE10,00%EUR–278,660,00–278,66Rural Development EAFRD Leader2022M19.2: EUR 2494,04 -10% flat rate correction on EUR 10613,84€FLAT RATE10,00%EUR–458,530,00–458,53

Rural Development EAFRD Leader2023M19.2: EUR 2494,04 -10% flat rate correction on EUR 10613,84€FLAT RATE10,00%EUR–324,190,00–324,19Rural Development EAFRD Leader2021M19.2: EUR 2494,04 -5% flat rate correction on EUR 28653,14FLAT RATE5,00%EUR–376,140,00–376,14Rural Development EAFRD Leader2022M19.2: EUR 2494,04 -5% flat rate correction on EUR 28653,14FLAT RATE5,00%EUR–618,930,00–618,93Rural Development EAFRD Leader2023M19.2: EUR 2494,04 -5% flat rate correction on EUR 28653,14FLAT RATE5,00%EUR–437,590,00–437,59Rural Development EAFRD investment - private beneficiaries2021M4.1 - 10% flat rate correction on EUR 473249,86FLAT RATE10,00%EUR–9846,680,00–9846,68Rural Development EAFRD investment - private beneficiaries2022M4.1 - 10% flat rate correction on EUR 473249,86FLAT RATE10,00%EUR–22410,670,00–22410,67Rural Development EAFRD investment - private beneficiaries2023M4.1 - 10% flat rate correction on EUR 473249,86FLAT RATE10,00%EUR–15067,640,00–15067,64Rural Development EAFRD investment - private beneficiaries2024M4.1 - 5% flat rate correction on EUR 108694,41 FY2024FLAT RATE5,00%EUR–5434,710,00–5434,71Rural Development EAFRD investment - private beneficiaries2021M4.1 - 5% flat rate correction on EUR 3175360,41FLAT RATE5,00%EUR–88676,860,00–88676,86Rural Development EAFRD investment - private beneficiaries2022M4.1 - 5% flat rate correction on EUR 3175360,41FLAT RATE5,00%EUR–43273,410,00–43273,41 Rural Development EAFRD investment - private beneficiaries2023M4.1 - 5% flat rate correction on EUR 3175360,41FLAT RATE5,00%EUR–26817,740,00–26817,74Rural Development EAFRD investment - private beneficiaries2021M4.2 - 10% flat rate correction on EUR 336113,17FLAT RATE10,00%EUR–6993,340,00–6993,34Rural Development EAFRD investment - private beneficiaries2022M4.2 - 10% flat rate correction on EUR 336113,17FLAT RATE10,00%EUR–15916,590,00–15916,59Rural Development EAFRD investment - private beneficiaries2023M4.2 - 10% flat rate correction on EUR 336113,17FLAT RATE10,00%EUR–10701,390,00–10701,39Rural Development EAFRD investment - private beneficiaries2021M4.2 - 5% flat rate correction on EUR EUR 990294,72FLAT RATE5,00%EUR–27655,520,00–27655,52Rural Development EAFRD investment - private beneficiaries2022M4.2 - 5% flat rate correction on EUR EUR 990294,72FLAT RATE5,00%EUR–13495,610,00–13495,61Rural Development EAFRD investment - private beneficiaries2023M4.2 - 5% flat rate correction on EUR EUR 990294,72FLAT RATE5,00%EUR–8363,610,00–8363,61Rural Development EAFRD Measures with flat-rate support2021M6.1 - EUR 99374 (5% flat rate correction on EUR 1987480)FLAT RATE5,00%EUR–19895,080,00–19895,08Rural Development EAFRD Measures with flat-rate support2022M6.1 - EUR 99374 (5% flat rate correction on EUR 1987480)FLAT RATE5,00%EUR–28811,600,00–28811,60 Rural Development EAFRD Measures with flat-rate support2023M6.1 - EUR 99374 (5% flat rate correction on EUR 1987480)FLAT RATE5,00%EUR–50667,320,00–50667,32Rural Development EAFRD Measures with flat-rate support2021M6.4 - EUR 316.38 (10% flat rate correction on EUR 3163,79)FLAT RATE10,00%EUR–40,150,00–40,15Rural Development EAFRD Measures with flat-rate support2022M6.4 - EUR 316.38 (10% flat rate correction on EUR 3163,79)FLAT RATE10,00%EUR–100,130,00–100,13Rural Development EAFRD Measures with flat-rate support2023M6.4 - EUR 316.38 (10% flat rate correction on EUR 3163,79)FLAT RATE10,00%EUR–176,090,00–176,09Rural Development EAFRD Knowledge and innovation2020Reasonableness of costs - M16.2ONE OFFEUR–75571,51–1763,59–73807,92Rural Development EAFRD Knowledge and innovation2021Reasonableness of costs - M16.2ONE OFFEUR–243491,770,00–243491,77Rural Development EAFRD Knowledge and innovation2022Reasonableness of costs - M16.2ONE OFFEUR–224800,470,00–224800,47Rural Development EAFRD investment - private beneficiaries2020Reasonableness of costs - M4.2ONE OFFEUR–1121,770,00–1121,77Rural Development EAFRD investment - private beneficiaries2021Reasonableness of costs - M4.2ONE OFFEUR–88302,530,00–88302,53

Rural Development EAFRD investment - private beneficiaries2022Reasonableness of costs - M4.2ONE OFFEUR–77429,740,00–77429,74Rural Development EAFRD Measures with flat-rate support2020Young farmers M04.1 (6/1/2020 - 11/07/2023)ONE OFFEUR–39223,010,00–39223,01Rural Development EAFRD Measures with flat-rate support2021Young farmers M04.1 (6/1/2020 - 11/07/2023)ONE OFFEUR–85607,900,00–85607,90Rural Development EAFRD Measures with flat-rate support2022Young farmers M04.1 (6/1/2020 - 11/07/2023)ONE OFFEUR–141558,530,00–141558,53Rural Development EAFRD Measures with flat-rate support2023Young farmers M04.1 (6/1/2020 - 11/07/2023)ONE OFFEUR–89563,220,00–89563,22Rural Development EAFRD Measures with flat-rate support2020Young farmers M04.2 (6/1/2020 - 11/07/2023)ONE OFFEUR–8292,720,00–8292,72Rural Development EAFRD Measures with flat-rate support2021Young farmers M04.2 (6/1/2020 - 11/07/2023)ONE OFFEUR–18099,650,00–18099,65Rural Development EAFRD Measures with flat-rate support2022Young farmers M04.2 (6/1/2020 - 11/07/2023)ONE OFFEUR–15512,510,00–15512,51 Rural Development EAFRD Measures with flat-rate support2023Young farmers M04.2 (6/1/2020 - 11/07/2023)ONE OFFEUR–15914,990,00–15914,99Rural Development EAFRD Measures with flat-rate support2020Young farmers M06.1 FY 2020 FY 2021ONE OFFEUR–21400,000,00–21400,00Rural Development EAFRD Measures with flat-rate support2021Young farmers M06.1 FY 2020 FY 2021ONE OFFEUR–136800,000,00–136800,00Rural Development EAFRD Leader2020Young farmers M19.2 (6/1/2020 - 11/07/2023)ONE OFFEUR–228936,580,00–228936,58Rural Development EAFRD Leader2021Young farmers M19.2 (6/1/2020 - 11/07/2023)ONE OFFEUR–248835,620,00–248835,62Rural Development EAFRD Leader2022Young farmers M19.2 (6/1/2020 - 11/07/2023)ONE OFFEUR–295001,820,00–295001,82Rural Development EAFRD Leader2023Young farmers M19.2 (6/1/2020 - 11/07/2023)ONE OFFEUR–162968,420,00–162968,42Rural Development EAFRD Leader2020Young farmers M19.2 (6/1/2020 - 30/03/2022)ONE OFFEUR–13656,370,00–13656,37Rural Development EAFRD Leader2021Young farmers M19.2 (6/1/2020 - 30/03/2022)ONE OFFEUR–14843,380,00–14843,38 Rural Development EAFRD Leader2022Young farmers M19.2 (6/1/2020 - 30/03/2022)ONE OFFEUR–6538,450,00–6538,45Total ES:EUR–2878272,88–1763,59–2876509,29Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedFRRural Development EAFRD measures subject to IACS2021Weaknesses in the LPIS/OTSCONE OFFEUR–133293,160,00–133293,16Rural Development EAFRD measures subject to IACS2022Weaknesses in the LPIS/OTSCONE OFFEUR–1404554,100,00–1404554,10Rural Development EAFRD measures subject to IACS2023Weaknesses in the LPIS/OTSCONE OFFEUR–185034,490,00–185034,49Total FR:EUR–1722881,750,00–1722881,75Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedGRRural Development EAFRD investment - private beneficiaries2021M421 (Former 123A) FY2021FLAT RATE5,00%EUR–6908,720,00–6908,72Rural Development EAFRD investment - private beneficiaries2023M431 and M432 (Former M125A) for FY2023FLAT RATE10,00%EUR–725700,300,00–725700,30Rural Development EAFRD investment - private beneficiaries2023M431 and M434 (Former M321) for FY2023FLAT RATE5,00%EUR–7845,520,00–7845,52Rural Development EAFRD investment - private beneficiaries2021M431 (Former M321) FY2021FLAT RATE5,00%EUR–26316,460,00–26316,46

Rural Development EAFRD investment - private beneficiaries2022M431 (Former M321) FY2022FLAT RATE5,00%EUR–9895,250,00–9895,25Rural Development EAFRD investment - private beneficiaries2021M431, M432 (Former M125A) FY2021FLAT RATE10,00%EUR–1350561,070,00–1350561,07Rural Development EAFRD investment - private beneficiaries2022M431, M432 (Former M125A) FY2022FLAT RATE10,00%EUR–1540137,940,00–1540137,94Rural Development EAFRD investment - private beneficiaries2021M434 (Former M321) FY2021FLAT RATE5,00%EUR–2343,060,00–2343,06Rural Development EAFRD investment - private beneficiaries2022M434 (Former M321) FY2022FLAT RATE5,00%EUR–12508,510,00–12508,51Rural Development EAFRD investment - public beneficiaries2023M7.2 (Former M322) for FY2023FLAT RATE5,00%EUR–3349,020,00–3349,02Rural Development EAFRD investment - public beneficiaries2021M7.2 (Former M322) FY2021FLAT RATE5,00%EUR–40825,610,00–40825,61Rural Development EAFRD investment - public beneficiaries2021M7.2 (Former M322 M321) FY 2021 and FY2022FLAT RATE5,00%EUR–2694,850,00–2694,85Rural Development EAFRD investment - public beneficiaries2022M7.2 (Former M322 M321) FY 2021 and FY2022FLAT RATE5,00%EUR–12219,050,00–12219,05Rural Development EAFRD investment - public beneficiaries2022M7.4 (Former M322) FY2022FLAT RATE5,00%EUR–4989,950,00–4989,95Total GR:EUR–3746295,310,00–3746295,31 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedHURural Development EAFRD forestry measures2020Absence key control Double Funding afforestation and EFA Claim year 2019ONE OFFEUR–77615,380,00–77615,38Rural Development EAFRD forestry measures2021Absence key control Double Funding afforestation and EFA Claim Year 2020ONE OFFEUR–63461,410,00–63461,41Rural Development EAFRD forestry measures2022Absence key control Double Funding afforestation and EFA Claim Year 2021ONE OFFEUR–70660,960,00–70660,96Rural Development EAFRD forestry measures2023Absence key control Double Funding afforestation and EFA Claim Year 2022ONE OFFEUR–108436,310,00–108436,31Clearance of Accounts - Financial Clearance2021Debt management EAFRDONE OFFEUR–2278429,650,00–2278429,65Rural Development EAFRD investment - private beneficiaries2019Deficiency in the KC on Appropriate checks to ensure that the applicant fulfils all eligibility criteriaFLAT RATE5,00%EUR–73714,490,00–73714,49Rural Development EAFRD investment - private beneficiaries2020Deficiency in the KC on Appropriate checks to ensure that the applicant fulfils all eligibility criteriaFLAT RATE5,00%EUR–66269,690,00–66269,69 Rural Development EAFRD forestry measures2021Deficiency in the KC on Appropriate checks to ensure that the applicant fulfils all eligibility criteriaFLAT RATE5,00%EUR–2452,920,00–2452,92Rural Development EAFRD investment - private beneficiaries2021Deficiency in the KC on Appropriate checks to ensure that the applicant fulfils all eligibility criteriaFLAT RATE5,00%EUR–50604,350,00–50604,35Rural Development EAFRD Knowledge and innovation2021Deficiency in the KC on Appropriate checks to ensure that the applicant fulfils all eligibility criteriaFLAT RATE5,00%EUR–543,970,00–543,97Rural Development EAFRD forestry measures2022Deficiency in the KC on Appropriate checks to ensure that the applicant fulfils all eligibility criteriaFLAT RATE5,00%EUR–746,010,00–746,01Rural Development EAFRD investment - private beneficiaries2022Deficiency in the KC on Appropriate checks to ensure that the applicant fulfils all eligibility criteriaFLAT RATE5,00%EUR–8125,160,00–8125,16Rural Development EAFRD forestry measures2020Deficiency in the KC on Appropriate evaluation of the reasonableness of costsFLAT RATE10,00%EUR–52481,000,00–52481,00Rural Development EAFRD investment - private beneficiaries2020Deficiency in the KC on Appropriate evaluation of the reasonableness of costsFLAT RATE10,00%EUR–653158,800,00–653158,80

Rural Development EAFRD investment - public beneficiaries2020Deficiency in the KC on Appropriate evaluation of the reasonableness of costsFLAT RATE10,00%EUR–5378,660,00–5378,66Rural Development EAFRD Leader2020Deficiency in the KC on Appropriate evaluation of the reasonableness of costsFLAT RATE10,00%EUR–144842,600,00–144842,60Rural Development EAFRD Measures with flat-rate support2020Deficiency in the KC on Appropriate evaluation of the reasonableness of costsFLAT RATE10,00%EUR–1063,110,00–1063,11Rural Development EAFRD Risk management2020Deficiency in the KC on Appropriate evaluation of the reasonableness of costsFLAT RATE10,00%EUR–77333,490,00–77333,49Rural Development EAFRD forestry measures2021Deficiency in the KC on Appropriate evaluation of the reasonableness of costsFLAT RATE10,00%EUR–386479,330,00–386479,33Rural Development EAFRD investment - private beneficiaries2021Deficiency in the KC on Appropriate evaluation of the reasonableness of costsFLAT RATE10,00%EUR–550754,240,00–550754,24Rural Development EAFRD investment - public beneficiaries2021Deficiency in the KC on Appropriate evaluation of the reasonableness of costsFLAT RATE10,00%EUR–2963,050,00–2963,05Rural Development EAFRD Knowledge and innovation2021Deficiency in the KC on Appropriate evaluation of the reasonableness of costsFLAT RATE10,00%EUR–3434,170,00–3434,17 Rural Development EAFRD Leader2021Deficiency in the KC on Appropriate evaluation of the reasonableness of costsFLAT RATE10,00%EUR–98031,790,00–98031,79Rural Development EAFRD Measures with flat-rate support2021Deficiency in the KC on Appropriate evaluation of the reasonableness of costsFLAT RATE10,00%EUR–2583,660,00–2583,66Rural Development EAFRD Risk management2021Deficiency in the KC on Appropriate evaluation of the reasonableness of costsFLAT RATE10,00%EUR–44352,980,00–44352,98Rural Development EAFRD forestry measures2022Deficiency in the KC on Appropriate evaluation of the reasonableness of costsFLAT RATE10,00%EUR–347553,120,00–347553,12Rural Development EAFRD investment - private beneficiaries2022Deficiency in the KC on Appropriate evaluation of the reasonableness of costsFLAT RATE10,00%EUR–408260,260,00–408260,26Rural Development EAFRD investment - public beneficiaries2022Deficiency in the KC on Appropriate evaluation of the reasonableness of costsFLAT RATE10,00%EUR–311,260,00–311,26Rural Development EAFRD Knowledge and innovation2022Deficiency in the KC on Appropriate evaluation of the reasonableness of costsFLAT RATE10,00%EUR–28047,870,00–28047,87Rural Development EAFRD Leader2022Deficiency in the KC on Appropriate evaluation of the reasonableness of costsFLAT RATE10,00%EUR–141067,280,00–141067,28 Rural Development EAFRD Measures with flat-rate support2022Deficiency in the KC on Appropriate evaluation of the reasonableness of costsFLAT RATE10,00%EUR–283,810,00–283,81Rural Development EAFRD Risk management2022Deficiency in the KC on Appropriate evaluation of the reasonableness of costsFLAT RATE10,00%EUR–5916,890,00–5916,89Clearance of Accounts - Financial Clearance2021EAGF and EAFRD financial errorsONE OFFEUR–10649,210,00–10649,21Rural Development EAFRD investment - private beneficiaries2021Key Control Adequate verification of all payment claims - Independence of price offersONE OFFEUR–12140,510,00–12140,51Rural Development EAFRD investment - private beneficiaries2022Key Control Adequate verification of all payment claims - Independence of price offersONE OFFEUR–8156,120,00–8156,12Rural Development EAFRD measures subject to IACS2021Key Control Correct calculation of the aid [...] - Force Majeure - individual cases - EAFRDONE OFFEUR–15167,500,00–15167,50Rural Development EAFRD measures subject to IACS2021Key Control Correct calculation of the aid [...] - Force Majeure - individual cases EAFRDONE OFFEUR–856,550,00–856,55

Rural Development EAFRD measures subject to IACS2021Key Control Correct calculation of the aid [...] - Force Majeure, individual cases - EAFRDONE OFFEUR–562,790,00–562,79Rural Development EAFRD measures subject to IACS2022Key Control Correct calculation of the aid [...] - Force Majeure, individual cases - EAFRDONE OFFEUR–1942,550,00–1942,55Total HU:EUR–5804832,900,00–5804832,90Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedITRural Development EAFRD measures subject to IACS2022Sufficient quality of OTSCs for area-related aid schemes covering the appropriate verification of commitments taken by the beneficiary (KC)ONE OFFEUR–749,930,00–749,93Clearance of Accounts - Financial Clearance2020The most probable financial risk for EAFRD Non-IACS - PIR, except part of the contract under M20, considered as known errorESTIMATED BY AMOUNTEUR–540670,32–51327,99–489342,33Rural Development EAFRD measures subject to IACS2023Weakness in key control Appropriate checks to ensure that applicant fulfils all eligibility criteria (Possible creation of artificial conditionsONE OFFEUR–209169,030,00–209169,03 Rural Development EAFRD measures subject to IACS2022Weakness in key control Appropriate checks to ensure that the applicant fulfils all eligibility criteria (Possible creation of artificial conditions)ONE OFFEUR–153230,450,00–153230,45Total IT:EUR–903819,73–51327,99–852491,74Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedLURural Development EAFRD measures subject to IACS2020Appropriate audit trail for administrative checksONE OFFEUR–4056,350,00–4056,35Rural Development EAFRD investment - private beneficiaries2020Deficiency key control ROC 2020-2022FLAT RATE5,00%EUR–10458,160,00–10458,16Rural Development EAFRD investment - private beneficiaries2021Deficiency key control ROC 2020-2022FLAT RATE5,00%EUR–35815,640,00–35815,64Rural Development EAFRD investment - private beneficiaries2022Deficiency key control ROC 2020-2022FLAT RATE5,00%EUR–33682,020,00–33682,02Rural Development EAFRD investment - private beneficiaries2023Deficiency key control ROC 2023FLAT RATE5,00%EUR–34949,510,00–34949,51Rural Development EAFRD measures subject to IACS2020Notification of OTSC for animal related measure above 48 hoursONE OFFEUR–1542,010,00–1542,01Rural Development EAFRD measures subject to IACS2021Notification of OTSC for animal related measure above 48 hoursONE OFFEUR–844,650,00–844,65 Rural Development EAFRD measures subject to IACS2022Notification of OTSC for animal related measure above 48 hoursONE OFFEUR–1258,510,00–1258,51Total LU:EUR–122606,850,00–122606,85Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedNLClearance of Accounts - Financial Clearance2021EAFRD IACS - Known error detected by the CBONE OFFEUR–677,950,00–677,95Clearance of Accounts - Financial Clearance2021EAFRD non IACS - IKSONE OFFEUR–19120,050,00–19120,05Clearance of Accounts - Financial Clearance2021EAFRD non IACS : IKS - known error reported by the CBONE OFFEUR–114297,480,00–114297,48Clearance of Accounts - Financial Clearance2020Financial+known errors EAFRDONE OFFEUR–25487,840,00–25487,84Clearance of Accounts - Financial Clearance2020FY2020 - Simplified Cost OptionsESTIMATED BY AMOUNTEUR–151213,500,00–151213,50Clearance of Accounts - Financial Clearance2021FY2021 - Simplified Costs OptionsESTIMATED BY AMOUNTEUR–150939,800,00–150939,80Total NL:EUR–461736,620,00–461736,62Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedPTRural Development EAFRD measures subject to IACS2021Calculated correction for weakness in KC for CY2020 and CY2021ONE OFFEUR–42120,540,00–42120,54

Clearance of Accounts - Financial Clearance2021EAFRD IACS - Projected Incompliance RateESTIMATED BY AMOUNTEUR–2803775,820,00–2803775,82Rural Development EAFRD Leader2021EAFRD Non-IACS – Financial ErrorsONE OFFEUR–4802,510,00–4802,51Rural Development EAFRD Knowledge and innovation2021EAFRD NON IACS -Financial errorsONE OFFEUR–7440,000,00–7440,00Rural Development EAFRD measures subject to IACS2022Weakness in KC for M13 (CY2021)ONE OFFEUR–27851,990,00–27851,99Total PT:EUR–2885990,860,00–2885990,86CurrencyGross AmountDeductionsNet DecidedEUR–22877122,47–70457,66–22806664,81 Financial corrections from cross-compliance Budget Item: 5040 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedLUCross-compliance2021XC - CY 2020 - FY 2021-2022FLAT RATE2,00%EUR–3086,290,00–3086,29Cross-compliance2022XC - CY 2020 - FY 2021-2022FLAT RATE2,00%EUR–5,950,00–5,95Cross-compliance2022XC - CY 2021 - FY 2022FLAT RATE2,00%EUR–7632,540,00–7632,54Cross-compliance2023XC - CY 2021 - FY 2023FLAT RATE2,00%EUR–16,940,00–16,94Total LU:EUR–10741,720,00–10741,72 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedROCross-compliance2023XC - CY 2022 aFLAT RATE5,00%EUR–238,340,00–238,34Cross-compliance2023XC - CY 2022 bFLAT RATE5,00%EUR–3605,500,00–3605,50Total RO:EUR–3843,840,00–3843,84CurrencyGross AmountDeductionsNet DecidedEUR–14585,560,00–14585,56 Budget Item: 6201 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedESCross-compliance2020CY 2019 B (pigs) plus C (bovines)FLAT RATE5,00%EUR–58929,53–2395,13–56534,40Cross-compliance2021CY 2019 B (pigs) plus C (bovines)FLAT RATE5,00%EUR–648,10–45,80–602,30Cross-compliance2022CY 2019 B (pigs) plus C (bovines)FLAT RATE5,00%EUR–234,510,00–234,51Cross-compliance2021CY 2020 B (pigs) plus C (bovines)FLAT RATE5,00%EUR–60107,39–808,31–59299,08Cross-compliance2022CY 2020 B (pigs) plus C (bovines)FLAT RATE5,00%EUR–679,58–8,02–671,56Total ES:EUR–120599,11–3257,26–117341,85 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedGRCross-compliance2019CY 2018FLAT RATE10,00%EUR–2501375,67–215,76–2501159,91Cross-compliance2020CY 2018FLAT RATE10,00%EUR–40789,100,00–40789,10Cross-compliance2021CY 2018FLAT RATE10,00%EUR–1931,940,00–1931,94Cross-compliance2022CY 2018FLAT RATE10,00%EUR–233,320,00–233,32Cross-compliance2020CY 2019FLAT RATE10,00%EUR–3740018,550,00–3740018,55Cross-compliance2021CY 2019FLAT RATE10,00%EUR–16673,180,00–16673,18Cross-compliance2022CY 2019FLAT RATE10,00%EUR–238,140,00–238,14Cross-compliance2021CY 2020FLAT RATE10,00%EUR–3223445,760,00–3223445,76Cross-compliance2022CY 2020FLAT RATE10,00%EUR–6548,490,00–6548,49Total GR:EUR–9531254,15–215,76–9531038,39Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedHRCross-compliance2020CY 2019 bFLAT RATE10,00%EUR–471996,61–358,26–471638,35Cross-compliance2021CY 2019 bFLAT RATE10,00%EUR–1666,46–8,73–1657,73 Cross-compliance2021CY 2020 bFLAT RATE10,00%EUR–526961,97–973,17–525988,80Cross-compliance2022CY 2020 bFLAT RATE10,00%EUR–1052,750,00–1052,75Cross-compliance2022CY 2021 bFLAT RATE10,00%EUR–586849,67–220,79–586628,88Total HR:EUR–1588527,46–1560,95–1586966,51Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedLUCross-compliance2020XC - CY 2019 - FY 2020-2021-2022FLAT RATE2,00%EUR–17939,750,00–17939,75Cross-compliance2021XC - CY 2019 - FY 2020-2021-2022FLAT RATE2,00%EUR–108,160,00–108,16Cross-compliance2022XC - CY 2019 - FY 2020-2021-2022FLAT RATE2,00%EUR–17,760,00–17,76Cross-compliance2023XC - CY 2019 - FY 2023FLAT RATE2,00%EUR–8,350,00–8,35Cross-compliance2021XC - CY 2020 - FY 2021-2022FLAT RATE2,00%EUR–18270,070,00–18270,07Cross-compliance2022XC - CY 2020 - FY 2021-2022FLAT RATE2,00%EUR–824,980,00–824,98Cross-compliance2023XC - CY 2020 - FY 2023FLAT RATE2,00%EUR–29,290,00–29,29Cross-compliance2022XC - CY 2021 - FY 2022FLAT RATE2,00%EUR–30076,570,00–30076,57

Cross-compliance2023XC - CY 2021 - FY 2023FLAT RATE2,00%EUR–61,730,00–61,73Total LU:EUR–67336,660,00–67336,66Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedROCross-compliance2021XC - CY 2020 aFLAT RATE5,00%EUR–1005573,81–9564,80–996009,01Cross-compliance2021XC - CY 2020 bFLAT RATE5,00%EUR–1042760,21–12196,51–1030563,70Cross-compliance2022XC - CY 2021 aFLAT RATE5,00%EUR–1107392,420,00–1107392,42Cross-compliance2022XC - CY 2021 bFLAT RATE5,00%EUR–1150754,540,00–1150754,54Cross-compliance2023XC - CY 2022 aFLAT RATE5,00%EUR–643179,800,00–643179,80Cross-compliance2023XC - CY 2022 bFLAT RATE5,00%EUR–716991,140,00–716991,14Total RO:EUR–5666651,92–21761,31–5644890,61CurrencyGross AmountDeductionsNet DecidedEUR–16974369,30–26795,28–16947574,02 Financial CorrectionsTotal Net DecidedEAGFFinancial corrections - excluding cross-compliance–88936572,90EAGFFinancial corrections from cross-compliance–89846968,12EAFRDFinancial corrections - excluding cross-compliance–22927526,35EAFRDFinancial corrections from cross-compliance–16962159,58TOTAL:–218673226,95ReimbursementsTotal Net DecidedTOTAL:0,00