{
  "url": "https://openlegislation.uk/eu-decision-2018-304/annex/division-1",
  "json_url": "https://openlegislation.uk/eu-decision-2018-304/annex/division-1.json",
  "legislation": "eudn/2018/304",
  "legislation_title": "Commission Implementing Decision (EU) 2018/304 of 27 February 2018 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(2018) 955) (Only the Danish, Dutch, English, Estonian, French, Greek, Hungarian, Italian, Polish, Portuguese and Spanish texts are authentic)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2018-304",
  "path": "annex/division/1",
  "kind": "division",
  "number": null,
  "heading": "Budget Item: 6701",
  "text": "Member State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nBE\nFruit and Vegetables - Operational programmes incl withdrawals\n2014\nDeficiencies in 2 key controls: 1)‘Checks to establish the access to the aid claimed’ and 2)‘Performance of on-the-spot-checks to the sufficient number’\nFLAT RATE\n5,00 %\nEUR\n– 1 401 667,45\n0,00\n– 1 401 667,45\nFruit and Vegetables - Operational programmes incl withdrawals\n2015\nDeficiencies in 2 key controls: 1)‘Checks to establish the access to the aid claimed’ and 2)‘Performance of on-the-spot-checks to the sufficient number’\nFLAT RATE\n5,00 %\nEUR\n– 3 048 613,14\n0,00\n– 3 048 613,14\nFruit and Vegetables - Operational programmes incl withdrawals\n2016\nDeficiencies in 2 key controls: 1)‘Checks to establish the access to the aid claimed’ and 2)‘Performance of on-the-spot-checks to the sufficient number’\nFLAT RATE\n5,00 %\nEUR\n– 454 962,8\n0,00\n– 454 962,8\nTotal BE:\nEUR\n– 4 905 243,39\n0,00\n– 4 905 243,39\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nCY\nOther Direct Aid - Article 68-72 of Reg.73/2009\n2015\nDeficiencies in key controls on administrative checks to establish eligibility of aid, in the number and quality of OTSC and in checks of the correctness of the aid calculation, including application of penalities\nFLAT RATE\n25,00 %\nEUR\n– 743 559,01\n– 5 021,96\n– 738 537,05\nCross-compliance\n2015\nExecution of overlapping amount\nFLAT RATE\n10,00 %\nEUR\n0,00\n743,15\n– 743,15\nTotal CY:\nEUR\n– 743 559,01\n– 4 278,81\n– 739 280,2\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nDK\nFruit and Vegetables - Operational programmes incl withdrawals\n2014\nAbsence in key control: check to establish the access to the aid claimed (amendments) - Operational Programme 2013\nFLAT RATE\n10,00 %\nEUR\n– 77 482,99\n0,00\n– 77 482,99\nFruit and Vegetables - Operational programmes incl withdrawals\n2015\nAbsence in key control: check to establish the access to the aid claimed (amendments) - Operational Programme 2013\nFLAT RATE\n10,00 %\nEUR\n– 1 004,19\n0,00\n– 1 004,19\nFruit and Vegetables - Operational programmes incl withdrawals\n2015\nAbsence in key control: check to establish the access to the aid claimed (amendments) - Operational Programme 2014\nFLAT RATE\n10,00 %\nEUR\n– 50 929,21\n0,00\n– 50 929,21\nFruit and Vegetables - Operational programmes incl withdrawals\n2016\nAbsence in key control: check to establish the access to the aid claimed (amendments) - Operational Programme 2015\nFLAT RATE\n10,00 %\nEUR\n– 33 919,75\n0,00\n– 33 919,75\nFruit and Vegetables - Operational programmes incl withdrawals\n2016\nAbsence in key control: check to establish the access to the aid claimed (amendments) Operational Programme 2016\nFLAT RATE\n10,00 %\nEUR\n– 3 746,21\n0,00\n– 3 746,21\nFruit and Vegetables - Operational programmes incl withdrawals\n2015\nDeficiency in key controls: Checks to establish the access to the aid claimed (approvals) and performance of on-the-spot checks to the sufficient number-Operational Programme 2014\nFLAT RATE\n5,00 %\nEUR\n– 148 588,55\n0,00\n– 148 588,55\nFruit and Vegetables - Operational programmes incl withdrawals\n2016\nDeficiency in key controls: Checks to establish the access to the aid claimed (approvals) and performance of on-the-spot checks to the sufficient number-Operational Programme 2015\nFLAT RATE\n5,00 %\nEUR\n– 203 788,65\n0,00\n– 203 788,65\nFruit and Vegetables - Operational programmes incl withdrawals\n2016\nDeficiency in key controls: check to establish the access to the aid claimed (approvals) and performance of on-the-spot checks to the sufficient number- Operational Programme 2016\nFLAT RATE\n5,00 %\nEUR\n– 93 947,04\n0,00\n– 93 947,04\nFruit and Vegetables - Operational programmes incl withdrawals\n2014\nDeficiency in key controls: check to establish the access to the aid claimed (approvals) and performance of the on-the-spot checks to the sufficient number- Operational Programme 2013\nFLAT RATE\n5,00 %\nEUR\n– 69 031,56\n0,00\n– 69 031,56\nFruit and Vegetables - Operational programmes incl withdrawals\n2015\nDeficiency in key controls: check to establish the access to the aid claimed (approvals) and performance of the on-the-spot checks to the sufficient number- Operational Programme 2013\nFLAT RATE\n5,00 %\nEUR\n– 894,66\n0,00\n– 894,66\nTotal DK:\nEUR\n– 683 332,81\n0,00\n– 683 332,81\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nEE\nCross-compliance\n2014\nNo check of SMR1 and SMR5 outside natura2000 area and no efficient check of GAEC standard on crop rotation, CY2013\nFLAT RATE\n2,00 %\nEUR\n– 165 629,58\n– 8,70\n– 165 620,88\nCross-compliance\n2015\nNo efficient check of GAEC standard on crop rotation, CY2014\nFLAT RATE\n2,00 %\nEUR\n– 222 292,54\n– 48,45\n– 222 244,09\nCross-compliance\n2014\nWeakness in the evaluation grid for the veterinarian requirements, wrong application of repetition and tolerance applied to missing eartag, CY2013\nONE OFF\nEUR\n– 5 199,82\n0,00\n– 5 199,82\nCross-compliance\n2015\nWeakness in the evaluation grid for the veterinarian requirements, wrong application of repetition and tolerance applied to missing eartag, CY2014\nONE OFF\nEUR\n– 23 685,66\n0,00\n– 23 685,66\nCross-compliance\n2016\nWeakness in the evaluation grid for the veterinarian requirements, wrong application of repetition and tolerance applied to missing eartag, CY2015\nONE OFF\nEUR\n– 11 745,83\n0,00\n– 11 745,83\nTotal EE:\nEUR\n– 428 553,43\n– 57,15\n– 428 496,28\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nES\nFruit and Vegetables - Operational programmes incl withdrawals\n2014\nDeficiency in check for establishing eligibility of the aid - Autonomous Community Valencia\nFLAT RATE\n5,00 %\nEUR\n– 899 575,15\n0,00\n– 899 575,15\nFruit and Vegetables - Operational programmes incl withdrawals\n2015\nDeficiency in check for establishing eligibility of the aid - Autonomous Community Valencia\nFLAT RATE\n5,00 %\nEUR\n– 772 727,27\n0,00\n– 772 727,27\nFruit and Vegetables - Operational programmes incl withdrawals\n2016\nDeficiency in check for establishing eligibility of the aid - Autonomous Community Valencia\nFLAT RATE\n5,00 %\nEUR\n– 1 005 671,79\n0,00\n– 1 005 671,79\nCertification\n2015\nKnown errors on EAGF NON IACS for FY 2015\nONE OFF\nEUR\n– 38 949,69\n0,00\n– 38 949,69\nCross-compliance\n2016\nMissing elements for SMR 16 and 17 (pigs and calves)\nFLAT RATE\n2,00 %\nEUR\n– 300 289,12\n0,00\n– 300 289,12\nCross-compliance\n2013\nScope and quality of OTSC: Insufficient coverage of SMR 11, Missing elements SMR 16 and 17.\nReporting of findings: Inadequate control reports for GAECs and SMR 1+5\nCorrect application of sanctions: Leniency for SMR 7+8\nFLAT RATE\n5,00 %\nEUR\n– 4 571,41\n0,00\n– 4 571,41\nCross-compliance\n2014\nScope and quality of OTSC: Insufficient coverage of SMR 11, Missing elements SMR 16 and 17.\nReporting of findings: Inadequate control reports for GAECs and SMR 1+5\nCorrect application of sanctions: Leniency for SMR 7+8\nFLAT RATE\n5,00 %\nEUR\n– 817 690,48\n– 6 308,46\n– 811 382,02\nCross-compliance\n2015\nScope and quality of OTSC: Insufficient coverage of SMR 11, Missing elements SMR 16 and 17.\nReporting of findings: Inadequate control reports for GAECs and SMR 1+5\nCorrect application of sanctions: Leniency for SMR 7+8\nFLAT RATE\n5,00 %\nEUR\n– 795 478,95\n0,00\n– 795 478,95\nCross-compliance\n2014\nScope and quality of the OTSC\nCorrect applications of administrative penalties\nONE OFF\nEUR\n– 305 781,24\n– 9 506,08\n– 296 275,16\nCross-compliance\n2015\nScope and quality of the OTSC\nCorrect applications of administrative penalties\nONE OFF\nEUR\n– 326 996,52\n0,00\n– 326 996,52\nFruit and Vegetables - Operational programmes incl withdrawals\n2014\nSpecific costs - Environmental measures - Spain\nONE OFF\nEUR\n– 2 354 959,99\n– 37 337,46\n– 2 317 622,53\nFruit and Vegetables - Operational programmes incl withdrawals\n2015\nSpecific costs - Environmental measures - Spain\nONE OFF\nEUR\n– 1 410 165,94\n0,00\n– 1 410 165,94\nFruit and Vegetables - Operational programmes incl withdrawals\n2016\nSpecific costs - Environmental measures - Spain\nONE OFF\nEUR\n– 1 226 301,84\n0,00\n– 1 226 301,84\nTotal ES:\nEUR\n– 10 259 159,39\n– 53 152,0\n– 10 206 007,39\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nFR\nCertification\n2015\nAmounts not paid to the beneficiary\nONE OFF\nEUR\n– 3 582,52\n0,00\n– 3 582,52\nScrutiny of transactions\n2015\nAnomalies from a control not maintained despite the lack of valid evidence in the reply from the beneficiary\nONE OFF\nEUR\n– 315 360,32\n0,00\n– 315 360,32\nCertification\n2015\nCeiling not applied on an promotion program expense\nONE OFF\nEUR\n– 1 205,52\n0,00\n– 1 205,52\nPromotion Measures\n2015\nDépenses Inéligibles\nONE OFF\nEUR\n– 43,23\n0,00\n– 43,23\nPromotion Measures\n2016\nDépenses Inéligibles\nONE OFF\nEUR\n– 2 307,64\n0,00\n– 2 307,64\nCertification\n2015\nError in aid calculation\nONE OFF\nEUR\n– 26,04\n0,00\n– 26,04\nPromotion Measures\n2011\nMarché Public\nFLAT RATE\n25,00 %\nEUR\n– 12 847,81\n0,00\n– 12 847,81\nPromotion Measures\n2012\nMarché Public\nFLAT RATE\n25,00 %\nEUR\n– 28 531,03\n0,00\n– 28 531,03\nPromotion Measures\n2013\nMarché Public\nFLAT RATE\n25,00 %\nEUR\n– 30 952,82\n0,00\n– 30 952,82\nPromotion Measures\n2014\nMarché Public\nFLAT RATE\n25,00 %\nEUR\n– 36 623,83\n0,00\n– 36 623,83\nPromotion Measures\n2015\nMarché Public\nFLAT RATE\n25,00 %\nEUR\n– 33 421,85\n0,00\n– 33 421,85\nPromotion Measures\n2016\nMarché Public\nFLAT RATE\n25,00 %\nEUR\n– 33 285,15\n0,00\n– 33 285,15\nScrutiny of transactions\n2015\nReverification tests - difference in amounts calculated\nONE OFF\nEUR\n– 22,15\n0,00\n– 22,15\nTotal FR:\nEUR\n– 498 209,91\n0,00\n– 498 209,91\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nGR\nScrutiny of transactions\n2011\nWeaknesses in ex-post controls FY2011\nFLAT RATE\n0,50 %\nEUR\n– 119 748,86\n0,00\n– 119 748,86\nScrutiny of transactions\n2012\nWeaknesses in ex-post controls FY2012\nFLAT RATE\n0,50 %\nEUR\n– 204 033,17\n0,00\n– 204 033,17\nScrutiny of transactions\n2013\nWeaknesses in ex-post controls FY2013\nFLAT RATE\n0,50 %\nEUR\n– 166 301,76\n0,00\n– 166 301,76\nScrutiny of transactions\n2014\nWeaknesses in ex-post controls FY2014\nFLAT RATE\n0,50 %\nEUR\n– 98 019,8\n0,00\n– 98 019,8\nTotal GR:\nEUR\n– 588 103,59\n0,00\n– 588 103,59\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nIT\nCross-compliance\n2015\nDP - CY 2014 - Absent checks of SMR 12 - Deficient checks of SMR 11\nFLAT RATE\n2,00 %\nEUR\n– 29 114,62\n– 65,77\n– 29 048,85\nCross-compliance\n2016\nDP - CY 2014 - Absent checks of SMR 12 - Deficient checks of SMR 11\nFLAT RATE\n2,00 %\nEUR\n– 267,75\n0,00\n– 267,75\nCross-compliance\n2016\nDP - CY 2015 - Absent checks of SMR 12 - Deficient checks of SMR 11\nFLAT RATE\n2,00 %\nEUR\n– 39 163,32\n0,00\n– 39 163,32\nCross-compliance\n2017\nDP - CY 2015 - Absent checks of SMR 12 - Deficient checks of SMR 11\nFLAT RATE\n2,00 %\nEUR\n– 679,35\n0,00\n– 679,35\nMilk - Schoolmilk\n2014\nIncomplete on-the-spot checks: weakness in the quality of on the-spot checks (key control); absence of verification (during on-the-spot checks) of the existence, contents and location of the European school milk poster (ancillary control)\nFLAT RATE\n5,00 %\nEUR\n– 88 557,31\n0,00\n– 88 557,31\nMilk - Schoolmilk\n2015\nIncomplete on-the-spot checks: weakness in the quality of on the-spot checks (key control); absence of verification (during on-the-spot checks) of the existence, contents and location of the European school milk poster (ancillary control)\nFLAT RATE\n5,00 %\nEUR\n– 105 852,81\n0,00\n– 105 852,81\nMilk - Schoolmilk\n2016\nIncomplete on-the-spot checks: weakness in the quality of on the-spot checks (key control); absence of verification (during on-the-spot checks) of the existence, contents and location of the European school milk poster (ancillary control)\nFLAT RATE\n5,00 %\nEUR\n– 84 911,3\n0,00\n– 84 911,3\nApiculture\n2014\nNo supervision of the tasks delegated to regional administrations and ministries: absence of adequate supervision of the procedure (ancillary control) and absence of assessment of the results of the controls performed (ancillary control)\nFLAT RATE\n2,00 %\nEUR\n– 55 066,5\n0,00\n– 55 066,5\nApiculture\n2015\nNo supervision of the tasks delegated to regional administrations and ministries: absence of adequate supervision of the procedure (ancillary control) and absence of assessment of the results of the controls performed (ancillary control)\nFLAT RATE\n2,00 %\nEUR\n– 54 104,65\n0,00\n– 54 104,65\nTotal IT:\nEUR\n– 457 717,61\n– 65,77\n– 457 651,84\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nPT\nIrregularities\n2014\nDebts wrongly reported in the Annex III tables, having escaped the application of the 50/50 rule\nONE OFF\nEUR\n– 1 052 101,05\n0,00\n– 1 052 101,05\nIrregularities\n2014\nDelays observed in the recovery proceedings for cases taken over by IFAP from a previous Paying Agency\nONE OFF\nEUR\n– 741 737,97\n0,00\n– 741 737,97\nIrregularities\n2014\ndelays observed in the recovery proceedings regarding individual cases\nONE OFF\nEUR\n– 104 962,96\n0,00\n– 104 962,96\nDecoupled Direct Aids\n2015\nWeakness in cross checks and on-the-spot checks - claim year 2014\nFLAT RATE\n5,00 %\nEUR\n– 3 242 209,73\n0,00\n– 3 242 209,73\nDecoupled Direct Aids\n2016\nWeakness in cross checks and on-the-spot checks - claim year 2014\nFLAT RATE\n5,00 %\nEUR\n– 3 715,5\n0,00\n– 3 715,5\nDecoupled Direct Aids\n2016\nWeakness in cross checks and on-the-spot checks - claim year 2015\nFLAT RATE\n2,00 %\nEUR\n– 884 717,49\n0,00\n– 884 717,49\nDecoupled Direct Aids\n2016\nWeakness in cross checks and on-the-spot checks - claim year 2015\nFLAT RATE\n5,00 %\nEUR\n– 3 590 150,34\n0,00\n– 3 590 150,34\nTotal PT:\nEUR\n– 9 619 595,04\n0,00\n– 9 619 595,04\nCurrency\nAmount\nDeductions\nFinancial Impact\nEUR\n– 28 183 474,18\n– 57 553,73\n– 28 125 920,45",
  "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/2018/304/annex/division/1",
    "retrieved_at": "2026-11-01T15:13:10.773909+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."
}