{
  "url": "https://openlegislation.uk/eu-decision-2017-2014/annex/division-4",
  "json_url": "https://openlegislation.uk/eu-decision-2017-2014/annex/division-4.json",
  "legislation": "eudn/2017/2014",
  "legislation_title": "Commission Implementing Decision (EU) 2017/2014 of 8 November 2017 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(2017) 7263) (Only the Bulgarian, Croatian, Czech, Dutch, English, Finnish, French, German, Greek, Italian, Lithuanian, Latvian, Polish, Portuguese, Romanian, Slovak, Spanish and Swedish texts are authentic)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2017-2014",
  "path": "annex/division/4",
  "kind": "division",
  "number": null,
  "heading": "Budget Item: 6711",
  "text": "Member State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nBE\nCertification\n2015\nKnown errors EAFRD IACS\nONE OFF\nEUR\n– 248 145,47\n0,00\n– 248 145,47\nClearance of Accounts — Financial Clearance\n2015\nKnown errors EAFRD non-IACS\nONE OFF\nEUR\n– 97 101,16\n0,00\n– 97 101,16\nClearance of Accounts — Financial Clearance\n2015\nMLE EAFRD IACS\nONE OFF\nEUR\n– 801 534,18\n0,00\n– 801 534,18\nCertification\n2015\nMLE EAFRD non IACS\nONE OFF\nEUR\n– 11 819,23\n0,00\n– 11 819,23\nTotal BE:\nEUR\n– 1 158 600,04\n0,00\n– 1 158 600,04\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nBG\nRural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)\n2013\ndeficiency in key control ‘Sufficient quality of on-the-spot checks’ and deficiency in key control ‘Adequate verification of payment claims’\nFLAT RATE\n5,00 %\nEUR\n– 1 622 950,13\n– 13 953,35\n– 1 608 996,78\nRural Development EAFRD Investment — private beneficiaries\n2014\ndeficiency in key control ‘Sufficient quality of on-the-spot checks’ and deficiency in key control ‘Adequate verification of payment claims’\nFLAT RATE\n5,00 %\nEUR\n– 4 257 763,81\n– 33 684,68\n– 4 224 079,13\nRural Development EAFRD Investment — private beneficiaries\n2015\ndeficiency in key control ‘Sufficient quality of on-the-spot checks’ and deficiency in key control ‘Adequate verification of payment claims’\nFLAT RATE\n5,00 %\nEUR\n– 5 216 784,13\n– 225 270,66\n– 4 991 513,47\nRural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)\n2013\ndeficinency in key control ‘Approproate evaluation of reasonableness of costs’ — expenditure related to direct purchases\nFLAT RATE\n5,00 %\nEUR\n– 9 463,52\n0,00\n– 9 463,52\nRural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)\n2013\ndeficinency in key control ‘Approproate evaluation of reasonableness of costs’ — expenditure related to direct purchases\nFLAT RATE\n10,00 %\nEUR\n– 7 640,32\n0,00\n– 7 640,32\nRural Development EAFRD Investment — private beneficiaries\n2014\ndeficinency in key control ‘Approproate evaluation of reasonableness of costs’ — expenditure related to direct purchases\nFLAT RATE\n5,00 %\nEUR\n– 20 290,8\n0,00\n– 20 290,8\nRural Development EAFRD Investment — private beneficiaries\n2014\ndeficinency in key control ‘Approproate evaluation of reasonableness of costs’ — expenditure related to direct purchases\nFLAT RATE\n10,00 %\nEUR\n– 14 082,1\n0,00\n– 14 082,1\nRural Development EAFRD Investment — private beneficiaries\n2015\ndeficinency in key control ‘Approproate evaluation of reasonableness of costs’ — expenditure related to direct purchases\nFLAT RATE\n5,00 %\nEUR\n– 10 814,82\n0,00\n– 10 814,82\nRural Development EAFRD Investment — private beneficiaries\n2015\ndeficinency in key control ‘Approproate evaluation of reasonableness of costs’ — expenditure related to direct purchases\nFLAT RATE\n10,00 %\nEUR\n– 2 123,56\n0,00\n– 2 123,56\nRural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)\n2013\ndeficinency in key control ‘Approproate evaluation of reasonableness of costs’ — expenditure related to evaluation committee\nFLAT RATE\n10,00 %\nEUR\n– 1 339,27\n0,00\n– 1 339,27\nRural Development EAFRD Investment — private beneficiaries\n2015\ndeficinency in key control ‘Approproate evaluation of reasonableness of costs’ — expenditure related to evaluation committee\nFLAT RATE\n10,00 %\nEUR\n– 61 239,27\n0,00\n– 61 239,27\nRural Development EAFRD Investment — private beneficiaries\n2015\ndeficinency in key control ‘Approproate evaluation of reasonableness of costs’ — expenditure related to evaluation committee\nFLAT RATE\n15,00 %\nEUR\n– 501 851,89\n0,00\n– 501 851,89\nRural Development EAFRD Investment — private beneficiaries\n2014\ndeficinency in key control ‘Verification of eligibility of investment’. Correction of ineligible aid.\nONE OFF\nEUR\n– 127 056,53\n0,00\n– 127 056,53\nRural Development EAFRD Investment — private beneficiaries\n2015\ndeficinency in key control ‘Verification of eligibility of investment’. Correction of ineligible aid.\nONE OFF\nEUR\n– 309 809,43\n0,00\n– 309 809,43\nTotal BG:\nEUR\n– 12 163 209,58\n– 272 908,69\n– 11 890 300,89\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nCZ\nCertification\n2015\nFinancial errors in the EAFRD Non-IACS population\nONE OFF\nEUR\n– 771 065,76\n0,00\n– 771 065,76\nTotal CZ:\nEUR\n– 771 065,76\n0,00\n– 771 065,76\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nDE\nCertification\n2015\nFinancial errors in the EAFRD Non-IACS population\nONE OFF\nEUR\n– 56 245,5\n0,00\n– 56 245,5\nTotal DE:\nEUR\n– 56 245,5\n0,00\n– 56 245,5\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nES\nRural Development EAFRD Investment — public beneficiaries\n2014\nFinancing of ineligible VAT\nFLAT RATE\n100,00 %\nEUR\n– 1 021 311,75\n0,00\n– 1 021 311,75\nRural Development EAFRD Investment — public beneficiaries\n2014\nLack of justification of winning tender selection\nFLAT RATE\n25,00 %\nEUR\n– 7 297,53\n0,00\n– 7 297,53\nTotal ES:\nEUR\n– 1 028 609,28\n0,00\n– 1 028 609,28\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nFI\nCross Compliance\n2013\nDeficient checks for SMR 4 and animal welfare in CY 2013 Rural development\nFLAT RATE\n2,00 %\nEUR\n– 325 599,65\n0,00\n– 325 599,65\nCross Compliance\n2014\nDeficient checks for SMR 4 and animal welfare in CY 2013 Rural development\nFLAT RATE\n2,00 %\nEUR\n– 155 351,64\n0,00\n– 155 351,64\nCross Compliance\n2014\nweakness in animal welfare checks CY 2014 RD\nFLAT RATE\n2,00 %\nEUR\n– 283 404,93\n0,00\n– 283 404,93\nCross Compliance\n2015\nweakness in animal welfare checks CY 2014 RD\nFLAT RATE\n2,00 %\nEUR\n– 101 146,89\n0,00\n– 101 146,89\nTotal FI:\nEUR\n– 865 503,11\n0,00\n– 865 503,11\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nFR\nClearance of Accounts — Financial Clearance\n2015\nKnown error detected during substantive testing — test n°SIGC_09\nONE OFF\nEUR\n– 109,74\n0,00\n– 109,74\nClearance of Accounts — Financial Clearance\n2015\nKnown error — test EAFRD IACS 76\nONE OFF\nEUR\n– 4,28\n0,00\n– 4,28\nClearance of Accounts — Financial Clearance\n2015\nKnown error — test EAFRD NIACS_127\nONE OFF\nEUR\n– 3 174,19\n0,00\n– 3 174,19\nClearance of Accounts — Financial Clearance\n2015\nMost Likely Error calculated for the RDR 3 (2014-2020 program), for FY2015, EAFRD IACS.\nONE OFF\nEUR\n– 43 665,75\n0,00\n– 43 665,75\nClearance of Accounts — Financial Clearance\n2015\nMost Likely Error — FEADER SIGC — 2014-2020\nONE OFF\nEUR\n– 13 127 243,3\n0,00\n– 13 127 243,3\nTotal FR:\nEUR\n– 13 174 197,26\n0,00\n– 13 174 197,26\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nGB\nCertification\n2015\nFinancial errors EAFRD population\nONE OFF\nEUR\n– 144 040,03\n0,00\n– 144 040,03\nClearance of Accounts — Financial Clearance\n2015\nFinancial errors EAFRD population\nONE OFF\nEUR\n– 4 796,44\n0,00\n– 4 796,44\nRural Development EAFRD Axis 2 (2007-2013, area related measures)\n2013\nMeasure 212 — Not respect of the livestock density\nONE OFF\nEUR\n– 311,97\n0,00\n– 311,97\nRural Development EAFRD Axis 2 (2007-2013, area related measures)\n2014\nMeasure 212 — Not respect of the livestock density\nONE OFF\nEUR\n– 16 634,06\n0,00\n– 16 634,06\nRural Development EAFRD Axis 2 (2007-2013, area related measures)\n2014\nMeasure 214 — Lack of Documentation concerning the on-the-spot checks (Follow up of RD2/2011/017/UK)\nFLAT RATE\n2,00 %\nEUR\n– 2 372,97\n– 2 372,97\n0,00\nRural Development EAFRD Axis 2 (2007-2013, area related measures)\n2014\nMeasure 214 — Lack of follow up on results of cross-checks on livestock (Follow up of RD2/2011/017/UK)\nONE OFF\nEUR\n– 110 769,34\n– 2 493,67\n– 108 275,67\nRural Development EAFRD Axis 2 (2007-2013, area related measures)\n2015\nMeasure 214 — Lack of follow up on results of cross-checks on livestock (Follow up of RD2/2011/017/UK)\nONE OFF\nEUR\n– 344 025,95\n0,00\n– 344 025,95\nRural Development EAFRD Axis 2 (2007-2013, area related measures)\n2014\nMeasure 214 — Payments claims submitted not within the relevant time-limit established in the contracts signed under programme 2000-2006.\nONE OFF\nEUR\n– 562 686,14\n0,00\n– 562 686,14\nRural Development EAFRD Axis 2 (2007-2013, area related measures)\n2015\nMeasure 214 — Payments claims submitted not within the relevant time-limit established in the contracts signed under programme 2000-2006.\nONE OFF\nEUR\n– 271 381,75\n0,00\n– 271 381,75\nRural Development EAFRD Axis 2 (2007-2013, area related measures)\n2013\nMeasure 214 — Verification of certain commitments during the on-the-spot checks — FY2013\nONE OFF\nEUR\n– 39 988,91\n0,00\n– 39 988,91\nRural Development EAFRD Axis 2 (2007-2013, area related measures)\n2014\nMeasure 214 — Verification of certain commitments during the on-the-spot checks — FY2014\nONE OFF\nEUR\n– 565 888,19\n0,00\n– 565 888,19\nRural Development EAFRD Axis 2 (2007-2013, area related measures)\n2013\nMeasure 221 — Amounts paid for income foregone exceeded the maximum amount allowed by the RDP (FY2013-2014)\nONE OFF\nEUR\n– 1 027,58\n0,00\n– 1 027,58\nRural Development EAFRD Axis 2 (2007-2013, area related measures)\n2014\nMeasure 221 — Amounts paid for income foregone exceeded the maximum amount allowed by the RDP (FY2013-2014)\nONE OFF\nEUR\n– 25 274,32\n0,00\n– 25 274,32\nRural Development EAFRD (2014-2020) forestry measures\n2015\nMeasure 221 — Amounts paid for income foregone exceeded the maximum amount allowed by the RDP (FY2015)\nONE OFF\nEUR\n– 56 264,65\n0,00\n– 56 264,65\nRural Development EAFRD Axis 2 (2007-2013, area related measures)\n2013\nMeasure 221 — Lack of check of eligibility conditions for the prior use of land\nFLAT RATE\n5,00 %\nEUR\n– 3 385,42\n– 0,38\n– 3 385,04\nRural Development EAFRD Axis 2 (2007-2013, area related measures)\n2014\nMeasure 221 — Lack of check of eligibility conditions for the prior use of land\nFLAT RATE\n5,00 %\nEUR\n– 81 064,2\n– 223,91\n– 80 840,29\nRural Development EAFRD Axis 2 (2007-2013, area related measures)\n2013\nMeasure 221 — No in-situ visits regarding planting the trees (Title II requirement)\nFLAT RATE\n5,00 %\nEUR\n– 8 949,14\n0,00\n– 8 949,14\nRural Development EAFRD Axis 2 (2007-2013, area related measures)\n2014\nMeasure 221 — No in-situ visits regarding planting the trees (Title II requirement)\nFLAT RATE\n5,00 %\nEUR\n– 211 518,4\n0,00\n– 211 518,4\nTotal GB:\nEUR\n– 2 450 379,46\n– 5 090,93\n– 2 445 288,53\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nIE\nRural Development EAFRD Axis 4 LEADER (2007-2013)\n2014\nweaknesses in key and ancillary controls\nFLAT RATE\n5,00 %\nEUR\n– 4 342,61\n0,00\n– 4 342,61\nRural Development EAFRD Leader\n2015\nweaknesses in key and ancillary controls\nFLAT RATE\n5,00 %\nEUR\n– 23 101,13\n0,00\n– 23 101,13\nRural Development EAFRD Leader\n2016\nweaknesses in key and ancillary controls\nFLAT RATE\n5,00 %\nEUR\n– 98 336,23\n0,00\n– 98 336,23\nTotal IE:\nEUR\n– 125 779,97\n0,00\n– 125 779,97\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nIT\nRural Development EAFRD Technical Assistance (2007-2013)\n2013\nCampania Region: absence of the ancillary control ‘adequate audit trail for administrative checks’ (2 % flat-rate correction on payments between 22/06/2013 and 09/06/2015)\nFLAT RATE\n2,00 %\nEUR\n– 11 166,67\n– 10 455,61\n– 711,06\nRural Development EAFRD Technical Assistance (2007-2013)\n2014\nCampania Region: absence of the ancillary control ‘adequate audit trail for administrative checks’ (2 % flat-rate correction on payments between 22/06/2013 and 09/06/2015)\nFLAT RATE\n2,00 %\nEUR\n– 32 387,9\n– 605,55\n– 31 782,35\nRural Development EAFRD (2014-2020) Investment — public beneficiaries\n2015\nCampania Region: absence of the ancillary control ‘adequate audit trail for administrative checks’ (2 % flat-rate correction on payments between 22/06/2013 and 09/06/2015)\nFLAT RATE\n2,00 %\nEUR\n– 12 665,03\n– 274,75\n– 12 390,28\nRural Development EAFRD Technical Assistance (2007-2013)\n2011\nCampania Region — Agriconsulting contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid\nONE OFF\nEUR\n– 54 949,44\n0,00\n– 54 949,44\nRural Development EAFRD Technical Assistance (2007-2013)\n2013\nCampania Region — Agriconsulting contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid\nONE OFF\nEUR\n– 52 201,97\n0,00\n– 52 201,97\nRural Development EAFRD (2014-2020) Investment — public beneficiaries\n2015\nCampania Region — Agriconsulting contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid\nONE OFF\nEUR\n– 1 373,74\n0,00\n– 1 373,74\nRural Development EAFRD (2014-2020) Investment — public beneficiaries\n2016\nCampania Region — Agriconsulting contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid\nONE OFF\nEUR\n– 1 373,74\n0,00\n– 1 373,74\nRural Development EAFRD Technical Assistance (2007-2013)\n2012\nCampania Region — Spotzone contract: public procurement — deficient audit trail concerning the scoring given to each bid\nONE OFF\nEUR\n– 2 305,14\n0,00\n– 2 305,14\nRural Development EAFRD Technical Assistance (2007-2013)\n2013\nCampania Region — Spotzone contract: public procurement — deficient audit trail concerning the scoring given to each bid\nONE OFF\nEUR\n– 3 959,82\n0,00\n– 3 959,82\nRural Development EAFRD Technical Assistance (2007-2013)\n2014\nCampania Region — Spotzone contract: public procurement — deficient audit trail concerning the scoring given to each bid\nONE OFF\nEUR\n– 1 513,87\n0,00\n– 1 513,87\nRural Development EAFRD (2014-2020) Investment — public beneficiaries\n2015\nCampania Region — Spotzone contract: public procurement — deficient audit trail concerning the scoring given to each bid\nONE OFF\nEUR\n– 382,10\n0,00\n– 382,10\nRural Development EAFRD (2014-2020) Investment — public beneficiaries\n2016\nCampania Region — Spotzone contract: public procurement — deficient audit trail concerning the scoring given to each bid\nONE OFF\nEUR\n– 255,01\n0,00\n– 255,01\nCross Compliance\n2013\nFarmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports — CY 2013\nFLAT RATE\n2,00 %\nEUR\n– 29 480,21\n0,00\n– 29 480,21\nCross Compliance\n2014\nFarmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports — CY 2013\nFLAT RATE\n2,00 %\nEUR\n– 24 874,24\n0,00\n– 24 874,24\nCross Compliance\n2015\nFarmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports — CY 2013\nFLAT RATE\n2,00 %\nEUR\n– 30 810,51\n0,00\n– 30 810,51\nCross Compliance\n2012\nFarmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012\nFLAT RATE\n2,00 %\nEUR\n– 21 989,78\n0,00\n– 21 989,78\nCross Compliance\n2012\nFarmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012\nFLAT RATE\n5,00 %\nEUR\n– 33 052,52\n0,00\n– 33 052,52\nCross Compliance\n2013\nFarmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012\nFLAT RATE\n2,00 %\nEUR\n– 14 961,86\n0,00\n– 14 961,86\nCross Compliance\n2013\nFarmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012\nFLAT RATE\n5,00 %\nEUR\n– 29 996,97\n0,00\n– 29 996,97\nCross Compliance\n2014\nFarmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012\nFLAT RATE\n2,00 %\nEUR\n– 11 218,44\n0,00\n– 11 218,44\nCross Compliance\n2014\nFarmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012\nFLAT RATE\n5,00 %\nEUR\n– 27 630,58\n0,00\n– 27 630,58\nCross Compliance\n2015\nFarmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012\nFLAT RATE\n2,00 %\nEUR\n– 3 049,69\n0,00\n– 3 049,69\nCross Compliance\n2015\nFarmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012\nFLAT RATE\n5,00 %\nEUR\n– 13 853,16\n0,00\n– 13 853,16\nRural Development EAFRD Axis 1 — Measures with flat rate support\n2014\nFY2014 — young farmers: non-respect of 18-month rule\nFLAT RATE\n5,00 %\nEUR\n– 1 027,12\n0,00\n– 1 027,12\nRural Development EAFRD (2014-2020) Measures with flat-rate support\n2015\nFY2015 — young farmers: non-respect of 18-month rule\nFLAT RATE\n5,00 %\nEUR\n– 331 985,98\n0,00\n– 331 985,98\nRural Development EAFRD (2014-2020) Measures with flat-rate support\n2016\nFY2016 — young farmers: non-respect of 18-month rule\nFLAT RATE\n5,00 %\nEUR\n– 126 856,36\n0,00\n– 126 856,36\nRural Development EAFRD (2014-2020) Measures with flat-rate support\n2017\nFY2017 — young farmers: non-respect of 18-month rule\nFLAT RATE\n5,00 %\nEUR\n– 9 087,54\n0,00\n– 9 087,54\nRural Development EAFRD Technical Assistance (2007-2013)\n2013\nSicily: absence of ancillary control ‘adequate audit trail for administrative checks’ (2 % flat-rate correction on payments between 22/06/2013 and 09/06/2015 for projects/contracts with public tendering)\nFLAT RATE\n2,00 %\nEUR\n– 5 824,38\n– 2 995,3\n– 2 829,08\nRural Development EAFRD Technical Assistance (2007-2013)\n2014\nSicily: absence of ancillary control ‘adequate audit trail for administrative checks’ (2 % flat-rate correction on payments between 22/06/2013 and 09/06/2015 for projects/contracts with public tendering)\nFLAT RATE\n2,00 %\nEUR\n– 17 149,42\n– 4 505,32\n– 12 644,1\nRural Development EAFRD (2014-2020) Investment — public beneficiaries\n2015\nSicily: absence of ancillary control ‘adequate audit trail for administrative checks’ (2 % flat-rate correction on payments between 22/06/2013 and 09/06/2015 for projects/contracts with public tendering)\nFLAT RATE\n2,00 %\nEUR\n– 10 570,48\n– 6 469,36\n– 4 101,12\nRural Development EAFRD Technical Assistance (2007-2013)\n2013\nSicily: deficiency in key control ‘evaluation of the reasonableness of costs’ (5 % flat-rate correction on payments between 22/06/2013 and 14/10/2016 for projects/contracts without public tendering)\nFLAT RATE\n5,00 %\nEUR\n– 25 043,61\n– 3 091,72\n– 21 951,89\nRural Development EAFRD Technical Assistance (2007-2013)\n2014\nSicily: deficiency in key control ‘evaluation of the reasonableness of costs’ (5 % flat-rate correction on payments between 22/06/2013 and 14/10/2016 for projects/contracts without public tendering)\nFLAT RATE\n5,00 %\nEUR\n– 35 827,5\n– 3 447,07\n– 32 380,43\nRural Development EAFRD (2014-2020) Investment — public beneficiaries\n2015\nSicily: deficiency in key control ‘evaluation of the reasonableness of costs’ (5 % flat-rate correction on payments between 22/06/2013 and 14/10/2016 for projects/contracts without public tendering)\nFLAT RATE\n5,00 %\nEUR\n– 38 552,45\n0,00\n– 38 552,45\nRural Development EAFRD (2014-2020) Investment — public beneficiaries\n2016\nSicily: deficiency in key control ‘evaluation of the reasonableness of costs’ (5 % flat-rate correction on payments between 22/06/2013 and 14/10/2016 for projects/contracts without public tendering)\nFLAT RATE\n5,00 %\nEUR\n– 41 499,54\n0,00\n– 41 499,54\nRural Development EAFRD Technical Assistance (2007-2013)\n2012\nSicily Region — Pomilio Blumm contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid\nONE OFF\nEUR\n– 4 250,18\n0,00\n– 4 250,18\nRural Development EAFRD Technical Assistance (2007-2013)\n2013\nSicily Region — Pomilio Blumm contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid\nONE OFF\nEUR\n– 19 540,68\n0,00\n– 19 540,68\nRural Development EAFRD Technical Assistance (2007-2013)\n2014\nSicily Region — Pomilio Blumm contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid\nONE OFF\nEUR\n– 11 263,3\n0,00\n– 11 263,3\nRural Development EAFRD (2014-2020) Investment — public beneficiaries\n2015\nSicily Region — Pomilio Blumm contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid\nONE OFF\nEUR\n– 16 173,4\n0,00\n– 16 173,4\nRural Development EAFRD (2014-2020) Investment — public beneficiaries\n2016\nSicily Region — Pomilio Blumm contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid\nONE OFF\nEUR\n– 8 607,11\n0,00\n– 8 607,11\nRural Development EAFRD Technical Assistance (2007-2013)\n2013\nSicily Region — Sviluppo Italia Sicilia contract: failure to check the eligibility of the costs of the operation\nONE OFF\nEUR\n– 61 834,52\n0,00\n– 61 834,52\nRural Development EAFRD Technical Assistance (2007-2013)\n2014\nSicily Region — Sviluppo Italia Sicilia contract: failure to check the eligibility of the costs of the operation\nONE OFF\nEUR\n– 68 941,41\n0,00\n– 68 941,41\nTotal IT:\nEUR\n– 1 249 487,37\n– 31 844,68\n– 1 217 642,69\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nLT\nCross Compliance\n2012\nDeficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar II — CY 2012\nFLAT RATE\n2,00 %\nEUR\n– 2 462,79\n0,00\n– 2 462,79\nCross Compliance\n2013\nDeficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar II — CY 2012\nFLAT RATE\n2,00 %\nEUR\n– 72 101,54\n0,00\n– 72 101,54\nCross Compliance\n2013\nDeficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar II — CY 2013\nFLAT RATE\n2,00 %\nEUR\n– 837,95\n0,00\n– 837,95\nCross Compliance\n2014\nDeficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar II — CY 2013\nFLAT RATE\n2,00 %\nEUR\n– 92 752,91\n0,00\n– 92 752,91\nCross Compliance\n2014\nDeficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar II — CY 2014\nFLAT RATE\n2,00 %\nEUR\n– 1 734,13\n0,00\n– 1 734,13\nCross Compliance\n2015\nDeficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar II — CY 2014\nFLAT RATE\n2,00 %\nEUR\n– 90 987,07\n0,00\n– 90 987,07\nRural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)\n2013\ndeficiencies in verification of eligibility of the applicant and the reasonableness of costs and in the scope of OTSC\nFLAT RATE\n5,00 %\nEUR\n– 1 756 486,46\n– 37 393,69\n– 1 719 092,77\nRural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)\n2013\ndeficiencies in verification of eligibility of the applicant and the reasonableness of costs and in the scope of OTSC\nFLAT RATE\n10,00 %\nEUR\n– 1 040 377,83\n– 4 922,34\n– 1 035 455,49\nRural Development EAFRD Investment — private beneficiaries\n2014\ndeficiencies in verification of eligibility of the applicant and the reasonableness of costs and in the scope of OTSC\nFLAT RATE\n5,00 %\nEUR\n– 1 517 262,55\n– 77 625,07\n– 1 439 637,48\nRural Development EAFRD Investment — private beneficiaries\n2014\ndeficiencies in verification of eligibility of the applicant and the reasonableness of costs and in the scope of OTSC\nFLAT RATE\n10,00 %\nEUR\n– 1 313 648,6\n– 15 089,25\n– 1 298 559,35\nRural Development EAFRD Investment — private beneficiaries\n2015\ndeficiencies in verification of eligibility of the applicant and the reasonableness of costs and in the scope of OTSC\nFLAT RATE\n5,00 %\nEUR\n– 1 402 455,04\n0,00\n– 1 402 455,04\nRural Development EAFRD Investment — private beneficiaries\n2015\ndeficiencies in verification of eligibility of the applicant and the reasonableness of costs and in the scope of OTSC\nFLAT RATE\n10,00 %\nEUR\n– 167 616,81\n– 15 404,74\n– 152 212,07\nRural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)\n2013\nverification of eligibility of applicant\nONE OFF\nEUR\n– 797 096,99\n0,00\n– 797 096,99\nRural Development EAFRD Investment — private beneficiaries\n2014\nverification of eligibility of applicant\nONE OFF\nEUR\n– 1 703 393,84\n0,00\n– 1 703 393,84\nRural Development EAFRD (2014-2020) Measures with flat-rate support\n2015\nverification of eligibility of applicant\nONE OFF\nEUR\n– 154 047,36\n0,00\n– 154 047,36\nRural Development EAFRD Investment — public beneficiaries\n2014\nverification of eligibility of investment\nONE OFF\nEUR\n– 43 755,49\n0,00\n– 43 755,49\nTotal LT:\nEUR\n– 10 157 017,36\n– 150 435,09\n– 10 006 582,27\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nLU\nCross Compliance\n2014\nCY 2013: Weaknasses in SMR 11 and sanctioning level.\nONE OFF\nEUR\n– 7 338,14\n0,00\n– 7 338,14\nCross Compliance\n2015\nCY 2014: Weaknasses in SMR 11 and sanctioning level.\nONE OFF\nEUR\n– 1 225,38\n0,00\n– 1 225,38\nCross Compliance\n2016\nCY 2015: Weaknasses in SMR 11 and sanctioning level.\nONE OFF\nEUR\n– 2,82\n0,00\n– 2,82\nTotal LU:\nEUR\n– 8 566,34\n0,00\n– 8 566,34\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nLV\nRural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)\n2012\nInsufficient implementation of sanctions + SME check\nONE OFF\nEUR\n– 213 592,44\n0,00\n– 213 592,44\nRural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)\n2013\nInsufficient implementation of sanctions + SME check\nONE OFF\nEUR\n– 114 193,83\n0,00\n– 114 193,83\nRural Development EAFRD Investment — private beneficiaries\n2014\nSME check insufficient — headcount\nONE OFF\nEUR\n– 296 320,75\n0,00\n– 296 320,75\nTotal LV:\nEUR\n– 624 107,02\n0,00\n– 624 107,02\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nPL\nRural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)\n2012\n1.\nNon-deduction of unclaimed statutory pension (Finding 1.)\nESTIMATED BY PERCENTAGE\n14,51 %\nEUR\n– 3 327 453,25\n– 1 011 804,53\n– 2 315 648,72\nRural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)\n2013\n1.\nNon-deduction of unclaimed statutory pension (Finding 1.)\nESTIMATED BY PERCENTAGE\n14,51 %\nEUR\n– 10 133 272,65\n– 3 001 697,73\n– 7 131 574,92\nRural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)\n2013\n1.\nNon-deduction of unclaimed statutory pension (Finding 1.)\nESTIMATED BY PERCENTAGE\n17,07 %\nEUR\n– 35 693 490,85\n– 8 987 525,67\n– 26 705 965,18\nRural Development EAFRD Axis 1 — Measures with flat rate support\n2014\n1.\nNon-deduction of unclaimed statutory pension (Finding 1.)\nESTIMATED BY PERCENTAGE\n17,07 %\nEUR\n– 11 900 888,18\n0,00\n– 11 900 888,18\nRural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)\n2012\n2.\nNon-verification of voting rights on the second level (Finding 3)\nFLAT RATE\n5,00 %\nEUR\n– 130 548,63\n0,00\n– 130 548,63\nRural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)\n2013\n2.\nNon-verification of voting rights on the second level (Finding 3)\nFLAT RATE\n5,00 %\nEUR\n– 1 217 145,33\n– 7 306,66\n– 1 209 838,67\nRural Development EAFRD Axis 1 — Measures with flat rate support\n2014\n2.\nNon-verification of voting rights on the second level (Finding 3)\nFLAT RATE\n5,00 %\nEUR\n– 1 170 840,37\n0,00\n– 1 170 840,37\nRural Development EAFRD Axis 1 — Measures with flat rate support\n2015\n2.\nNon-verification of voting rights on the second level (Finding 3)\nFLAT RATE\n5,00 %\nEUR\n– 1 585 921,87\n0,00\n– 1 585 921,87\nRural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)\n2013\n3.\nCreation of artificial conditions (Finding 2)\nONE OFF\nEUR\n– 146 133,24\n0,00\n– 146 133,24\nCertification\n2015\nFinancial errors in the EAFRD Non-IACS population\nONE OFF\nEUR\n– 107 758,42\n0,00\n– 107 758,42\nRural Development EAFRD (2014-2020) Measures with flat-rate support\n2016\nNon-verification of voting rights in the second level\nFLAT RATE\n5,00 %\nEUR\n– 446 416,62\n0,00\n– 446 416,62\nTotal PL:\nEUR\n– 65 859 869,41\n– 13 008 334,59\n– 52 851 534,82\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nPT\nRural Development EAFRD Investment — private beneficiaries\n2015\nNon eligible beneficiaries — semi large enterprises — Registered as irregularities\nONE OFF\nEUR\n– 45 116,66\n0,00\n– 45 116,66\nRural Development EAFRD Investment — private beneficiaries\n2014\nNon eligible beneficiaries — semi large enterprises — Registered as irregularities\nONE OFF\nEUR\n– 114 524,57\n– 471,23\n– 114 053,34\nRural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)\n2013\nNon eligible beneficiaries — Semi Large Enterprises — Registered as irregularities\nONE OFF\nEUR\n– 672 906,57\n– 13 458,13\n– 659 448,44\nRural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)\n2011\nNon eligible beneficiary — Semi Large Enterprise — Registered as irregularities\nONE OFF\nEUR\n– 199 422,47\n– 3 988,45\n– 195 434,02\nRural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)\n2012\nNon eligible beneficiary — Semi Large Enterprises — Registered as irregularities\nONE OFF\nEUR\n– 372 136,66\n– 5 464,68\n– 366 671,98\nTotal PT:\nEUR\n– 1 404 106,93\n– 23 382,49\n– 1 380 724,44\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nRO\nCertification\n2013\nEAFRD IACS: MLE\nONE OFF\nEUR\n– 7 649 254,28\n0,00\n– 7 649 254,28\nCertification\n2013\nEAFRD non-IACS: Most Likely Error\nONE OFF\nEUR\n– 17 157 152,02\n– 2 791 049,08\n– 14 366 102,94\nTotal RO:\nEUR\n– 24 806 406,3\n– 2 791 049,08\n– 22 015 357,22\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nSE\nCertification\n2015\nEAFRD FY2015 Financial errors in EAFRD non-IACS\nONE OFF\nEUR\n– 103 755,53\n– 31 929,31\n– 71 826,22\nTotal SE:\nEUR\n– 103 755,53\n– 31 929,31\n– 71 826,22\nCurrency\nAmount\nDeductions\nFinancial Impact\nEUR\n– 136 006 906,22\n– 16 314 974,86\n– 119 691 931,36",
  "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/2017/2014/annex/division/4",
    "retrieved_at": "2026-11-01T15:13:19.656801+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."
}