{
  "url": "https://openlegislation.uk/eu-decision-2018-304/annex/division-2",
  "json_url": "https://openlegislation.uk/eu-decision-2018-304/annex/division-2.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/2",
  "kind": "division",
  "number": null,
  "heading": "Budget Item: 6711",
  "text": "Member 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– 77 416,43\n0,00\n– 77 416,43\nCross-compliance\n2015\nNo efficient check of GAEC standard on crop rotation, CY2014\nFLAT RATE\n2,00 %\nEUR\n– 19 774,2\n0,00\n– 19 774,2\nTotal EE:\nEUR\n– 97 190,63\n0,00\n– 97 190,63\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nES\nCertification\n2015\nCorrection related to the MLE on EAFRD\nONE OFF\nEUR\n– 668 699,81\n0,00\n– 668 699,81\nCertification\n2015\nFinancial correction corresponding to known error on EAFRD non IACS for FY 2015\nONE OFF\nEUR\n– 11 440,01\n0,00\n– 11 440,01\nCertification\n2015\nFinancial correction for EAFRD NON IACS for FY 2015\nONE OFF\nEUR\n– 113 175,1\n0,00\n– 113 175,1\nCross-compliance\n2016\nMissing elements for SMR 16 and 17 (pigs and calves)\nFLAT RATE\n2,00 %\nEUR\n– 21 343,86\n0,00\n– 21 343,86\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– 762,38\n0,00\n– 762,38\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– 62 486,64\n0,00\n– 62 486,64\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– 59 547,37\n0,00\n– 59 547,37\nCross-compliance\n2016\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– 921,49\n0,00\n– 921,49\nTotal ES:\nEUR\n– 938 376,66\n0,00\n– 938 376,66\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nFR\nRural Development EAFRD Axis 4 LEADER (2007-2013)\n2014\nWeaknesses in the operation of 5 key controls and absence in the operation of one ancillary control.\nFLAT RATE\n10,00 %\nEUR\n– 2 027 152,9\n0,00\n– 2 027 152,9\nRural Development EAFRD Leader\n2015\nWeaknesses in the operation of 5 key controls and absence in the operation of one ancillary control.\nFLAT RATE\n10,00 %\nEUR\n– 8 656 384,25\n0,00\n– 8 656 384,25\nRural Development EAFRD Leader\n2016\nWeaknesses in the operation of 5 key controls and absence in the operation of one ancillary control.\nFLAT RATE\n10,00 %\nEUR\n– 4 018 872,63\n0,00\n– 4 018 872,63\nTotal FR:\nEUR\n– 14 702 409,78\n0,00\n– 14 702 409,78\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nGB\nCertification\n2015\nClearance of accounts EAFRD last year of execution Q1-Q5 - established ‘known error’\nONE OFF\nEUR\n– 213 546,87\n0,00\n– 213 546,87\nTotal GB:\nEUR\n– 213 546,87\n0,00\n– 213 546,87\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nGR\nRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)\n2012\ndeficiency in verification of reasonableness of costs\nFLAT RATE\n5,00 %\nEUR\n– 120 897,57\n0,00\n– 120 897,57\nRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)\n2013\ndeficiency in verification of reasonableness of costs\nFLAT RATE\n5,00 %\nEUR\n– 303 292,01\n0,00\n– 303 292,01\nRural Development EAFRD Investment - private beneficiaries\n2014\ndeficiency in verification of reasonableness of costs\nFLAT RATE\n5,00 %\nEUR\n– 553 152,71\n0,00\n– 553 152,71\nRural Development EAFRD Investment - private beneficiaries\n2015\ndeficiency in verification of reasonableness of costs\nFLAT RATE\n5,00 %\nEUR\n– 437 893,87\n0,00\n– 437 893,87\nRural Development EAFRD Investment - private beneficiaries\n2016\ndeficiency in verification of reasonableness of costs\nFLAT RATE\n5,00 %\nEUR\n– 822 852,07\n0,00\n– 822 852,07\nRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)\n2010\ninapropriate procedures for the selection of projects\nFLAT RATE\n5,00 %\nEUR\n– 30 749,91\n0,00\n– 30 749,91\nRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)\n2011\ninapropriate procedures for the selection of projects\nFLAT RATE\n5,00 %\nEUR\n– 49 826,52\n0,00\n– 49 826,52\nRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)\n2012\ninapropriate procedures for the selection of projects\nFLAT RATE\n5,00 %\nEUR\n– 119 551,88\n0,00\n– 119 551,88\nRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)\n2013\ninapropriate procedures for the selection of projects\nFLAT RATE\n5,00 %\nEUR\n– 201 254,1\n0,00\n– 201 254,1\nRural Development EAFRD Investment - public beneficiaries\n2014\ninapropriate procedures for the selection of projects\nFLAT RATE\n5,00 %\nEUR\n– 830 312,29\n0,00\n– 830 312,29\nRural Development EAFRD Investment - public beneficiaries\n2014\ninapropriate procedures for the selection of projects\nFLAT RATE\n10,00 %\nEUR\n– 6 136 480,21\n0,00\n– 6 136 480,21\nRural Development EAFRD (2014-2020) Investment - public beneficiaries\n2015\ninapropriate procedures for the selection of projects\nFLAT RATE\n5,00 %\nEUR\n– 703 301,49\n0,00\n– 703 301,49\nRural Development EAFRD (2014-2020) Investment - private beneficiaries\n2015\ninapropriate procedures for the selection of projects\nFLAT RATE\n10,00 %\nEUR\n– 2 155 409,32\n0,00\n– 2 155 409,32\nRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)\n2010\nInapropriate procedures for the selection of projects\nFLAT RATE\n10,00 %\nEUR\n– 554 055,15\n– 487 979,28\n– 66 075,87\nRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)\n2011\nInapropriate procedures for the selection of projects\nFLAT RATE\n10,00 %\nEUR\n– 1 220 515,76\n– 656 150,49\n– 564 365,27\nRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)\n2012\nInapropriate procedures for the selection of projects\nFLAT RATE\n10,00 %\nEUR\n– 1 828 268,31\n– 996 721,66\n– 831 546,65\nRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)\n2013\nInapropriate procedures for the selection of projects\nFLAT RATE\n10,00 %\nEUR\n– 1 801 318,58\n– 871 203,34\n– 930 115,24\nTotal GR:\nEUR\n– 17 869 131,75\n– 3 012 054,77\n– 14 857 076,98\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nHU\nRural Development EAFRD Technical Assistance (2007-2013)\n2014\nAdministrative checks on eligibility of expenditure and reasonableness of costs – expenditure for the National Rural Network secretariat\nFLAT RATE\n5,00 %\nEUR\n– 9 628,57\n0,00\n– 9 628,57\nRural Development EAFRD Technical Assistance (2007-2013)\n2015\nAdministrative checks on eligibility of expenditure and reasonableness of costs – expenditure for the National Rural Network secretariat\nFLAT RATE\n5,00 %\nEUR\n– 58 417,95\n0,00\n– 58 417,95\nRural Development EAFRD (2014-2020) Investment - public beneficiaries\n2016\nAdministrative checks on eligibility of expenditure and reasonableness of costs – expenditure for the National Rural Network secretariat\nFLAT RATE\n5,00 %\nEUR\n– 21 014,37\n0,00\n– 21 014,37\nRural Development EAFRD Investment - public beneficiaries\n2014\nDeficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’\nFLAT RATE\n3,00 %\nEUR\n– 1 689 987,98\n0,00\n– 1 689 987,98\nRural Development EAFRD (2014-2020) Investment - private beneficiaries\n2015\nDeficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’\nFLAT RATE\n3,00 %\nEUR\n– 159 748,42\n0,00\n– 159 748,42\nRural Development EAFRD (2014-2020) Investment - public beneficiaries\n2015\nDeficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’\nFLAT RATE\n3,00 %\nEUR\n– 1 369 614,85\n0,00\n– 1 369 614,85\nRural Development EAFRD (2014-2020) Measures with flat-rate support\n2015\nDeficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’\nFLAT RATE\n3,00 %\nEUR\n– 934 232,55\n0,00\n– 934 232,55\nRural Development EAFRD (2014-2020) Investment - private beneficiaries\n2016\nDeficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’\nFLAT RATE\n3,00 %\nEUR\n– 25 148,56\n0,00\n– 25 148,56\nRural Development EAFRD (2014-2020) Investment - public beneficiaries\n2016\nDeficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’\nFLAT RATE\n3,00 %\nEUR\n– 335 499,23\n0,00\n– 335 499,23\nRural Development EAFRD (2014-2020) Measures with flat-rate support\n2016\nDeficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’\nFLAT RATE\n3,00 %\nEUR\n– 108 319,82\n0,00\n– 108 319,82\nRural Development EAFRD (2014-2020) Investment - private beneficiaries\n2016\nDeficiency in the verification of the selection criteria\nFLAT RATE\n5,00 %\nEUR\n– 1 049 828,99\n0,00\n– 1 049 828,99\nRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)\n2013\nDeficiency in the verification of the selection criterions\nFLAT RATE\n5,00 %\nEUR\n– 2 107 770,83\n0,00\n– 2 107 770,83\nRural Development EAFRD Investment - private beneficiaries\n2014\nDeficiency in the verification of the selection criterions\nFLAT RATE\n5,00 %\nEUR\n– 3 591 328,19\n0,00\n– 3 591 328,19\nRural Development EAFRD Investment - private beneficiaries\n2015\nDeficiency in the verification of the selection criterions\nFLAT RATE\n5,00 %\nEUR\n– 3 760 449,18\n0,00\n– 3 760 449,18\nRural Development EAFRD (2014-2020) Investment - public beneficiaries\n2015\nIneligible expenditure - ‘rehabilitation allowance’\nONE OFF\nEUR\n– 78 404,09\n0,00\n– 78 404,09\nTotal HU:\nEUR\n– 15 299 393,58\n0,00\n– 15 299 393,58\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nIT\nRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)\n2012\nM121 - Evaluation of the reasonableness of costs using a suitable evaluation system\nFLAT RATE\n5,00 %\nEUR\n– 1 050,85\n0,00\n– 1 050,85\nRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)\n2013\nM121 & M311 - Evaluation of the reasonableness of costs using a suitable evaluation system\nFLAT RATE\n5,00 %\nEUR\n– 44 795,62\n0,00\n– 44 795,62\nRural Development EAFRD Investment - private beneficiaries\n2014\nM121 & M311 - Evaluation of the reasonableness of costs using a suitable evaluation system\nFLAT RATE\n5,00 %\nEUR\n– 683 051,22\n0,00\n– 683 051,22\nRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)\n2013\nM123 - Evaluation of the reasonableness of costs using a suitable evaluation system\nFLAT RATE\n5,00 %\nEUR\n– 69 906,41\n0,00\n– 69 906,41\nRural Development EAFRD Investment - private beneficiaries\n2014\nM123 - Evaluation of the reasonableness of costs using a suitable evaluation system\nFLAT RATE\n5,00 %\nEUR\n– 187 357,16\n0,00\n– 187 357,16\nRural Development EAFRD (2014-2020) measures subject to IACS\n2016\nMeasure 10 - Insufficient information in the on-the-spot check reports.\nFLAT RATE\n2,00 %\nEUR\n– 372 560,23\n0,00\n– 372 560,23\nCross-compliance\n2015\nRD - CY 2014 - Absent checks of SMR 12 - Deficient checks of SMR 11\nFLAT RATE\n2,00 %\nEUR\n– 424,78\n0,00\n– 424,78\nCross-compliance\n2016\nRD - CY 2014 - Absent checks of SMR 12 - Deficient checks of SMR 11\nFLAT RATE\n2,00 %\nEUR\n– 11 664,44\n0,00\n– 11 664,44\nCross-compliance\n2017\nRD - CY 2014 - Absent checks of SMR 12 - Deficient checks of SMR 11\nFLAT RATE\n2,00 %\nEUR\n– 6,64\n0,00\n– 6,64\nCross-compliance\n2016\nRD - CY 2015 - Absent checks of SMR 12 - Deficient checks of SMR 11\nFLAT RATE\n2,00 %\nEUR\n– 22 843,51\n0,00\n– 22 843,51\nCross-compliance\n2017\nRD - CY 2015 - Absent checks of SMR 12 - Deficient checks of SMR 11\nFLAT RATE\n2,00 %\nEUR\n– 2 984,28\n0,00\n– 2 984,28\nTotal IT:\nEUR\n– 1 396 645,14\n0,00\n– 1 396 645,14\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nNL\nRural Development EAFRD Axis 2 (2007-2013, non area related measures)\n2014\nMeasure 216 - FY 2014: Verification that public procurement procedures are in compliance with national and Union Regulation\nONE OFF\nEUR\n– 73 468,75\n0,00\n– 73 468,75\nRural Development EAFRD (2014-2020) Investment - private beneficiaries\n2015\nMeasure 216 - FY 2015: Verification that public procurement procedures are in compliance with national and Union Regulation\nONE OFF\nEUR\n– 41 982,05\n0,00\n– 41 982,05\nTotal NL:\nEUR\n– 115 450,8\n0,00\n– 115 450,8\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nPL\nRural Development EAFRD Technical Assistance (2007-2013)\n2013\ndeficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to procurement costs\nFLAT RATE\n5,00 %\nEUR\n– 611 934,31\n0,00\n– 611 934,31\nRural Development EAFRD Technical Assistance (2007-2013)\n2014\ndeficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to procurement costs\nFLAT RATE\n5,00 %\nEUR\n– 225 106,61\n0,00\n– 225 106,61\nRural Development EAFRD (2014-2020) Investment - public beneficiaries\n2015\ndeficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to procurement costs\nFLAT RATE\n5,00 %\nEUR\n– 452 711,75\n0,00\n– 452 711,75\nRural Development EAFRD (2014-2020) Investment - public beneficiaries\n2016\ndeficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to procurement costs\nFLAT RATE\n5,00 %\nEUR\n– 24 793,37\n0,00\n– 24 793,37\nRural Development EAFRD Technical Assistance (2007-2013)\n2013\ndeficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to staff costs\nFLAT RATE\n5,00 %\nEUR\n– 364 619,66\n0,00\n– 364 619,66\nRural Development EAFRD Technical Assistance (2007-2013)\n2014\ndeficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to staff costs\nFLAT RATE\n5,00 %\nEUR\n– 1 268 615,21\n0,00\n– 1 268 615,21\nRural Development EAFRD (2014-2020) Investment - public beneficiaries\n2015\ndeficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to staff costs\nFLAT RATE\n5,00 %\nEUR\n– 998 547,68\n0,00\n– 998 547,68\nRural Development EAFRD (2014-2020) Investment - public beneficiaries\n2016\ndeficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to staff costs\nFLAT RATE\n5,00 %\nEUR\n– 806 758,57\n0,00\n– 806 758,57\nTotal PL:\nEUR\n– 4 753 087,16\n0,00\n– 4 753 087,16\nCurrency\nAmount\nDeductions\nFinancial Impact\nEUR\n– 55 385 232,37\n– 3 012 054,77\n– 52 373 177,6",
  "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/2",
    "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."
}