{
  "url": "https://openlegislation.uk/eu-decision-2007-243/annex",
  "json_url": "https://openlegislation.uk/eu-decision-2007-243/annex.json",
  "legislation": "eudn/2007/243",
  "legislation_title": "Commission Decision of 18 April 2007 excluding from Community financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF) (notified under document number C(2007) 1663) (only the Spanish, Danish, German, Greek, English, French, Italian, Dutch, Portuguese, Finnish and Swedish texts are authentic) (Text with EEA relevance) (2007/243/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2007-243",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "Total corrections — Budget item 6 7 0 1\nMS\nMeasure\nFY\nReason\nType\n%\nCurrency\nAmount\nDeductions already made\nFinancial impact\nAT\nFinancial audit — Overshooting\n2005\nOvershooting of financial ceilings\none-off\nEUR\n-577,47\n-577,47\n0,0\nTotal AT\nEUR\n-577,47\n-577,47\n0,0\nBE\nClearance of accounts\n2001\nClearance of 2001 accounts\none-off\nEUR\n-45 922,5\n-45 922,5\n0,0\nBE\nClearance of accounts\n2003\nClearance of 2003 accounts\none-off\nEUR\n-53 786,11\n-29 109,11\n-24 677,0\nTotal BE\nEUR\n-99 708,61\n-75 031,61\n-24 677,0\nDE\nClearance of accounts\n2003\nClearance of 2003 accounts\none-off\nEUR\n-2 372 552,57\n0,0\n-2 372 552,57\nDE\nClearance of accounts\n2004\nClearance of 2004 accounts\none-off\nEUR\n-848 720,33\n0,0\n-848 720,33\nDE\nClearance of accounts\n2005\nClearance of 2005 accounts\none-off\nEUR\n-1 475 549,22\n0,0\n-1 475 549,22\nDE\nFinancial audit — Late payments\n2005\nFailure to meet payment deadlines\none-off\nEUR\n-123 145,69\n-188 245,69\n65 100,0\nDE\nFinancial audit — Overshooting\n2004\nOvershooting of financial ceilings\none-off\nEUR\n-134 267,39\n0,0\n-134 267,39\nTotal DE\nEUR\n-4 954 235,2\n-188 245,69\n-4 765 989,51\nDK\nExport Refunds\n2000\nInadequate implementation of substitution checks\nflat-rate\n2 %\nDKK\n-4 042 587,64\n0,0\n-4 042 587,64\nDK\nExport Refunds\n2000\nInadequate implementation of substitution checks\nflat-rate\n5 %\nDKK\n-1 694 642,72\n0,0\n-1 694 642,72\nDK\nExport Refunds\n2001\nInadequate implementation of substitution checks\nflat-rate\n2 %\nDKK\n-11 636 374,73\n0,0\n-11 636 374,73\nDK\nExport Refunds\n2001\nInadequate implementation of substitution checks\nflat-rate\n5 %\nDKK\n-5 847 108,45\n0,0\n-5 847 108,45\nDK\nExport Refunds\n2002\nInadequate implementation of substitution checks\nflat-rate\n2 %\nDKK\n-14 620 538,05\n0,0\n-14 620 538,05\nDK\nExport Refunds\n2002\nInadequate implementation of substitution checks\nflat-rate\n5 %\nDKK\n-6 732 926,94\n0,0\n-6 732 926,94\nDK\nExport Refunds\n2003\nInadequate implementation of substitution checks\nflat-rate\n2 %\nDKK\n-3 239 587,36\n0,0\n-3 239 587,36\nDK\nExport Refunds\n2003\nInadequate implementation of substitution checks\nflat-rate\n5 %\nDKK\n-1 450 243,99\n0,0\n-1 450 243,99\nDK\nFinancial audit — Overshooting\n2004\nOvershooting of financial ceilings\none-off\nEUR\n-68 177,57\n-68 177,57\n0,0\nTotal DK\nDKK\n-49 264 009,88\n0,0\n-49 264 009,88\nTotal DK\nEUR\n-68 177,57\n-68 177,57\n0,0\nES\nFinancial audit — Late payments\n2004\nFailure to meet payment deadlines\none-off\nEUR\n-9 070 409,96\n-9 197 146,98\n126 737,02\nES\nFinancial audit — Late payments\n2005\nFailure to meet payment deadlines\none-off\nEUR\n-7 923 714,21\n-7 940 441,61\n16 727,4\nES\nFinancial audit — Overshooting\n2005\nOvershooting of financial ceilings\none-off\nEUR\n339 296,14\n339 296,14\n0,0\nES\nFruit and Veg — Nuts (other measures)\n2003\nNon-respect of payment deadlines\none-off\nEUR\n-28 111 606,97\n0,0\n-28 111 606,97\nES\nFruit and Veg — Nuts (other measures)\n2004\nNon-respect of payment deadlines\none-off\nEUR\n-32 542 235,13\n0,0\n-32 542 235,13\nES\nFruit and Veg — Tomato Processing\n2003\nTomatoes delivered outside the regular daytime working hours of the competent authorities could not be adequately controlled, insufficient reconciliation of records with official bookkeeping\nflat-rate\n5 %\nEUR\n-1 850 032,92\n0,0\n-1 850 032,92\nES\nFruit and Veg — Tomato Processing\n2004\nTomatoes delivered outside the regular daytime working hours of the competent authorities could not be adequately controlled, insufficient reconciliation of records with official bookkeeping\nflat-rate\n5 %\nEUR\n-2 240 283,54\n0,0\n-2 240 283,54\nES\nPromotional Measures\n2003\nIneligibility of a programme\none-off\nEUR\n-20 244,02\n0,0\n-20 244,02\nES\nPromotional Measures\n2004\nIneligibility of a programme\none-off\nEUR\n-70 997,92\n0,0\n-70 997,92\nES\nPromotional Measures\n2003\nDeficiencies in accounting and technical controls\nflat-rate\n10 %\nEUR\n-438 782,1\n0,0\n-438 782,1\nES\nPromotional Measures\n2004\nDeficiencies in accounting and technical controls\nflat-rate\n10 %\nEUR\n-500 158,94\n0,0\n-500 158,94\nES\nPromotional Measures\n2005\nDeficiencies in accounting and technical controls\nflat-rate\n10 %\nEUR\n-262 486,51\n0,0\n-262 486,51\nES\nPromotional Measures\n2006\nDeficiencies in accounting and technical controls\nflat-rate\n10 %\nEUR\n-32 893,85\n0,0\n-32 893,85\nTotal ES\nEUR\n-82 724 549,93\n-16 798 292,45\n-65 926 257,48\nFR\nOTMS\n2001\nDeficient and missing physical control of the operations\nflat-rate\n10 %\nEUR\n-2 150 231,66\n0,0\n-2 150 231,66\nFR\nOTMS\n2002\nDeficient and missing physical control of the operations\nflat-rate\n10 %\nEUR\n-4 742 809,12\n0,0\n-4 742 809,12\nFR\nOTMS\n2003\nDeficient and missing physical control of the operations\nflat-rate\n10 %\nEUR\n-1 792 725,04\n0,0\n-1 792 725,04\nFR\nFruit and Veg — Peaches & Pears Processing\n2003\nSeveral payments have been made outside the regulatory deadline\none-off\nEUR\n-22 494,75\n0,0\n-22 494,75\nFR\nPublic Storage of Alcohol\n2001\nNon-respect of payment deadlines\none-off\nEUR\n-2 226,4\n0,0\n-2 226,4\nFR\nPublic Storage of Alcohol\n2002\nNon-respect of payment deadlines\none-off\nEUR\n-14 188,94\n0,0\n-14 188,94\nFR\nRD Guarantee new measures\n2003\nWeaknesses in secondary controls\nflat-rate\n2 %\nEUR\n-1 995 633,0\n0,0\n-1 995 633,0\nFR\nRD Guarantee new measures\n2003\nWeaknesses in the control system for subsidized-interestloans: insufficient control of payment proofs and of the reality of investments\nflat-rate\n5 %\nEUR\n-2 931 588,0\n0,0\n-2 931 588,0\nFR\nRD Guarantee new measures\n2004\nWeaknesses in secondary controls\nflat-rate\n2 %\nEUR\n-2 568 245,0\n0,0\n-2 568 245,0\nTotal FR\nEUR\n-16 220 141,91\n0,0\n-16 220 141,91\nGR\nDirect Payments\n2004\nLPIS was not fully operational to the standard required and the on-the-spot checks were still carried out too late to be fully effective\nflat-rate\n5 %\nEUR\n-14 991 119,26\n0,0\n-14 991 119,26\nGR\nDirect Payments\n2004\nLPIS was not fully operational to the standard required and the on-the-spot checks were still carried out too late to be fully effective\nflat-rate\n10 %\nEUR\n-20 792 615,42\n0,0\n-20 792 615,42\nGR\nDirect Payments\n2005\nLPIS was not fully operational to the standard required and the on-the-spot checks were still carried out too late to be fully effective\nflat-rate\n5 %\nEUR\n-27 702,71\n0,0\n-27 702,71\nGR\nDirect Payments\n2005\nLPIS was not fully operational to the standard required and the on-the-spot checks were still carried out too late to be fully effective\nflat-rate\n10 %\nEUR\n-30 657,51\n0,0\n-30 657,51\nGR\nFruit and Veg — Tomato Processing\n2003\nData indicated in the records have not been reconciled with the official accounts of the producer organisation; data was transmitted by a producer organisation without the information regarding the yield\nflat-rate\n5 %\nEUR\n-1 231,08\n0,0\n-1 231,08\nGR\nFruit and Veg — Tomato Processing\n2004\nData indicated in the records have not been reconciled with the official accounts of the producer organisation; data was transmitted by a producer organisation without the information regarding the yield\nflat-rate\n5 %\nEUR\n-417 259,82\n0,0\n-417 259,82\nGR\nPOSEI\n2003\nInsufficient proof that the benefit of the aid has been passed on to the end-user, insufficient controls at arrival of products to the island, absence of IACS\nflat-rate\n5 %\nEUR\n-952 833,44\n0,0\n-952 833,44\nGR\nPOSEI\n2004\nInsufficient proof that the benefit of the aid has been passed on to the end-user, insufficient controls at arrival of products to the island, absence of IACS\nflat-rate\n5 %\nEUR\n-952 833,58\n0,0\n-952 833,58\nGR\nRD Guarantee Accompanying Measures\n2001\nTotal of monthly declarations exceeds the amount of the annual declaration\none-off\nEUR\n-67 732,0\n0,0\n-67 732,0\nTotal GR\nEUR\n-38 233 984,82\n0,0\n-38 233 984,82\nIE\nFinancial audit — Late payments\n2004\nFailure to meet payment deadlines\none-off\nEUR\n-1 021 717,84\n-1 232 358,0\n210 640,16\nIE\nFinancial audit — Overshooting\n2004\nOvershooting of financial ceilings\none-off\nEUR\n-122 295,66\n-122 295,66\n0,0\nIE\nMilk Powder for Casein\n2002\nInsufficient control of production process\nflat-rate\n5 %\nEUR\n-676 675,34\n0,0\n-676 675,34\nIE\nMilk Powder for Casein\n2003\nInsufficient control of production process\nflat-rate\n5 %\nEUR\n-1 444 677,65\n0,0\n-1 444 677,65\nIE\nMilk Powder for Casein\n2004\nInsufficient control of production process\nflat-rate\n5 %\nEUR\n-378 635,48\n0,0\n-378 635,48\nTotal IE\nEUR\n-3 644 001,97\n-1 354 653,66\n-2 289 348,31\nIT\nFinancial audit — Late payments\n2004\nFailure to meet payment deadlines\none-off\nEUR\n-48 554 937,39\n-48 865 275,1\n310 337,71\nIT\nFinancial audit — Overshooting\n2004\nOvershooting of financial ceilings\none-off\nEUR\n-47 896,46\n-47 896,46\n0,0\nIT\nRD Guarantee new measures\n2003\nInsufficient controls on the minimum standards, incomplete risk analysis for the selection of beneficiaries to be checked on-the-spot\nflat-rate\n2 %\nEUR\n-292 013,0\n0,0\n-292 013,0\nIT\nWine — Restructuring\n2003\nOverestimation of the vine growing area\none-off\nEUR\n-791 044,51\n0,0\n-791 044,51\nIT\nWine — Restructuring\n2004\nOverestimation of the vine growing area\none-off\nEUR\n-1 587 599,85\n0,0\n-1 587 599,85\nTotal IT\nEUR\n-51 273 491,21\n-48 913 171,56\n-2 360 319,65\nLU\nFinancial audit — Late payments\n2005\nFailure to meet payment deadlines\none-off\nEUR\n-89 099,53\n-89 099,53\n0,0\nLU\nFinancial audit — Overshooting\n2004\nOvershooting of financial ceilings\none-off\nEUR\n-132 471,39\n-42 350,66\n-90 120,73\nLU\nFinancial audit — Overshooting\n2005\nOvershooting of financial ceilings\none-off\nEUR\n-14 637,53\n-14 637,53\n0,0\nTotal LU\nEUR\n-236 208,45\n-146 087,72\n-90 120,73\nNL\nClearance of accounts\n2003\nClearance of 2003 accounts\none-off\nEUR\n-159 196,13\n0,0\n-159 196,13\nNL\nExport Refunds\n1999\nInsufficient number of substitution controls\nflat-rate\n5 %\nEUR\n-1 337 421,43\n0,0\n-1 337 421,43\nNL\nExport Refunds\n2000\nInsufficient number of substitution controls\nflat-rate\n5 %\nEUR\n-15 460 584,91\n0,0\n-15 460 584,91\nNL\nExport Refunds\n2001\nInsufficient number of substitution controls\nflat-rate\n5 %\nEUR\n-9 866 616,71\n0,0\n-9 866 616,71\nTotal NL\nEUR\n-26 823 819,18\n0,0\n-26 823 819,18\nTotal corrections — Budget item 05 07 01 07\nMS\nMeasure\nFY\nReason\nType\n%\nCurrency\nAmount\nDeductions already made\nFinancial impact\nFI\nFinancial audit — Late payments\n2005\nFailure to meet payment deadlines\none-off\nEUR\n-59 957,06\n-930 760,36\n870 803,3\nFI\nFinancial audit — Overshooting\n2004\nOvershooting of financial ceilings\none-off\nEUR\n-4 383,8\n-4 383,8\n0,0\nTotal FI\nEUR\n-64 340,86\n-935 144,16\n870 803,3\nGB\nFinancial audit — Late payments\n2003\nFailure to meet payment deadlines\none-off\nEUR\n-18 692,31\n0,0\n-18 692,31\nGB\nFinancial audit — Late payments\n2004\nFailure to meet payment deadlines\none-off\nEUR\n-53 718 181,34\n-54 438 176,05\n719 994,71\nGB\nFinancial audit — Overshooting\n2004\nOvershooting of financial ceilings\none-off\nEUR\n-177 600,74\n-177 600,74\n0,0\nGB\nFinancial audit — Overshooting\n2004\nOvershooting of financial ceilings\none-off\nGBP\n-5 043,95\n-5 043,95\n0,0\nGB\nRecoveries\n2003\nIncorrect classification of irregularities\none-off\nGBP\n-23 387,8\n0,0\n-23 387,8\nTotal GB\nEUR\n-53 914 474,39\n-54 615 776,79\n701 302,4\nTotal GB\nGBP\n-28 431,75\n-5 043,95\n-23 387,8\nPT\nFinancial audit — Late payments\n2005\nFailure to meet payment deadlines\none-off\nEUR\n-400 433,43\n-521 198,2\n120 764,77\nPT\nFinancial audit — Overshooting\n2003\nOvershooting of financial ceilings\none-off\nEUR\n-30 352,11\n0,0\n-30 352,11\nPT\nFinancial audit — Overshooting\n2004\nOvershooting of financial ceilings\none-off\nEUR\n-139,8\n-139,8\n0,0\nTotal PT\nEUR\n-430 925,34\n-521 338,0\n90 412,66",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2007/243/annex",
    "retrieved_at": "2026-11-01T15:17:13.229311+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}