# 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), Division: Budget Item: 6711

Extent: E+W+S+N.I.

Member State
Measure
FY
Reason
Type
Correction %
Currency
Amount
Deductions
Financial Impact
EE
Cross-compliance
2014
No check of SMR1 and SMR5 outside natura2000 area and no efficient check of GAEC standard on crop rotation, CY2013
FLAT RATE
2,00 %
EUR
– 77 416,43
0,00
– 77 416,43
Cross-compliance
2015
No efficient check of GAEC standard on crop rotation, CY2014
FLAT RATE
2,00 %
EUR
– 19 774,2
0,00
– 19 774,2
Total EE:
EUR
– 97 190,63
0,00
– 97 190,63
Member State
Measure
FY
Reason
Type
Correction %
Currency
Amount
Deductions
Financial Impact
ES
Certification
2015
Correction related to the MLE on EAFRD
ONE OFF
EUR
– 668 699,81
0,00
– 668 699,81
Certification
2015
Financial correction corresponding to known error on EAFRD non IACS for FY 2015
ONE OFF
EUR
– 11 440,01
0,00
– 11 440,01
Certification
2015
Financial correction for EAFRD NON IACS for FY 2015
ONE OFF
EUR
– 113 175,1
0,00
– 113 175,1
Cross-compliance
2016
Missing elements for SMR 16 and 17 (pigs and calves)
FLAT RATE
2,00 %
EUR
– 21 343,86
0,00
– 21 343,86
Cross-compliance
2013
Scope and quality of OTSC: Insufficient coverage of SMR 11, Missing elements SMR 16 and 17.
Reporting of findings: Inadequate control reports for GAECs and SMR 1+5
Correct application of sanctions: Leniency for SMR 7+8
FLAT RATE
5,00 %
EUR
– 762,38
0,00
– 762,38
Cross-compliance
2014
Scope and quality of OTSC: Insufficient coverage of SMR 11, Missing elements SMR 16 and 17.
Reporting of findings: Inadequate control reports for GAECs and SMR 1+5
Correct application of sanctions: Leniency for SMR 7+8
FLAT RATE
5,00 %
EUR
– 62 486,64
0,00
– 62 486,64
Cross-compliance
2015
Scope and quality of OTSC: Insufficient coverage of SMR 11, Missing elements SMR 16 and 17.
Reporting of findings: Inadequate control reports for GAECs and SMR 1+5
Correct application of sanctions: Leniency for SMR 7+8
FLAT RATE
5,00 %
EUR
– 59 547,37
0,00
– 59 547,37
Cross-compliance
2016
Scope and quality of OTSC: Insufficient coverage of SMR 11, Missing elements SMR 16 and 17.
Reporting of findings: Inadequate control reports for GAECs and SMR 1+5
Correct application of sanctions: Leniency for SMR 7+8
FLAT RATE
5,00 %
EUR
– 921,49
0,00
– 921,49
Total ES:
EUR
– 938 376,66
0,00
– 938 376,66
Member State
Measure
FY
Reason
Type
Correction %
Currency
Amount
Deductions
Financial Impact
FR
Rural Development EAFRD Axis 4 LEADER (2007-2013)
2014
Weaknesses in the operation of 5 key controls and absence in the operation of one ancillary control.
FLAT RATE
10,00 %
EUR
– 2 027 152,9
0,00
– 2 027 152,9
Rural Development EAFRD Leader
2015
Weaknesses in the operation of 5 key controls and absence in the operation of one ancillary control.
FLAT RATE
10,00 %
EUR
– 8 656 384,25
0,00
– 8 656 384,25
Rural Development EAFRD Leader
2016
Weaknesses in the operation of 5 key controls and absence in the operation of one ancillary control.
FLAT RATE
10,00 %
EUR
– 4 018 872,63
0,00
– 4 018 872,63
Total FR:
EUR
– 14 702 409,78
0,00
– 14 702 409,78
Member State
Measure
FY
Reason
Type
Correction %
Currency
Amount
Deductions
Financial Impact
GB
Certification
2015
Clearance of accounts EAFRD last year of execution Q1-Q5 - established ‘known error’
ONE OFF
EUR
– 213 546,87
0,00
– 213 546,87
Total GB:
EUR
– 213 546,87
0,00
– 213 546,87
Member State
Measure
FY
Reason
Type
Correction %
Currency
Amount
Deductions
Financial Impact
GR
Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
2012
deficiency in verification of reasonableness of costs
FLAT RATE
5,00 %
EUR
– 120 897,57
0,00
– 120 897,57
Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
2013
deficiency in verification of reasonableness of costs
FLAT RATE
5,00 %
EUR
– 303 292,01
0,00
– 303 292,01
Rural Development EAFRD Investment - private beneficiaries
2014
deficiency in verification of reasonableness of costs
FLAT RATE
5,00 %
EUR
– 553 152,71
0,00
– 553 152,71
Rural Development EAFRD Investment - private beneficiaries
2015
deficiency in verification of reasonableness of costs
FLAT RATE
5,00 %
EUR
– 437 893,87
0,00
– 437 893,87
Rural Development EAFRD Investment - private beneficiaries
2016
deficiency in verification of reasonableness of costs
FLAT RATE
5,00 %
EUR
– 822 852,07
0,00
– 822 852,07
Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
2010
inapropriate procedures for the selection of projects
FLAT RATE
5,00 %
EUR
– 30 749,91
0,00
– 30 749,91
Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
2011
inapropriate procedures for the selection of projects
FLAT RATE
5,00 %
EUR
– 49 826,52
0,00
– 49 826,52
Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
2012
inapropriate procedures for the selection of projects
FLAT RATE
5,00 %
EUR
– 119 551,88
0,00
– 119 551,88
Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
2013
inapropriate procedures for the selection of projects
FLAT RATE
5,00 %
EUR
– 201 254,1
0,00
– 201 254,1
Rural Development EAFRD Investment - public beneficiaries
2014
inapropriate procedures for the selection of projects
FLAT RATE
5,00 %
EUR
– 830 312,29
0,00
– 830 312,29
Rural Development EAFRD Investment - public beneficiaries
2014
inapropriate procedures for the selection of projects
FLAT RATE
10,00 %
EUR
– 6 136 480,21
0,00
– 6 136 480,21
Rural Development EAFRD (2014-2020) Investment - public beneficiaries
2015
inapropriate procedures for the selection of projects
FLAT RATE
5,00 %
EUR
– 703 301,49
0,00
– 703 301,49
Rural Development EAFRD (2014-2020) Investment - private beneficiaries
2015
inapropriate procedures for the selection of projects
FLAT RATE
10,00 %
EUR
– 2 155 409,32
0,00
– 2 155 409,32
Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
2010
Inapropriate procedures for the selection of projects
FLAT RATE
10,00 %
EUR
– 554 055,15
– 487 979,28
– 66 075,87
Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
2011
Inapropriate procedures for the selection of projects
FLAT RATE
10,00 %
EUR
– 1 220 515,76
– 656 150,49
– 564 365,27
Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
2012
Inapropriate procedures for the selection of projects
FLAT RATE
10,00 %
EUR
– 1 828 268,31
– 996 721,66
– 831 546,65
Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
2013
Inapropriate procedures for the selection of projects
FLAT RATE
10,00 %
EUR
– 1 801 318,58
– 871 203,34
– 930 115,24
Total GR:
EUR
– 17 869 131,75
– 3 012 054,77
– 14 857 076,98
Member State
Measure
FY
Reason
Type
Correction %
Currency
Amount
Deductions
Financial Impact
HU
Rural Development EAFRD Technical Assistance (2007-2013)
2014
Administrative checks on eligibility of expenditure and reasonableness of costs – expenditure for the National Rural Network secretariat
FLAT RATE
5,00 %
EUR
– 9 628,57
0,00
– 9 628,57
Rural Development EAFRD Technical Assistance (2007-2013)
2015
Administrative checks on eligibility of expenditure and reasonableness of costs – expenditure for the National Rural Network secretariat
FLAT RATE
5,00 %
EUR
– 58 417,95
0,00
– 58 417,95
Rural Development EAFRD (2014-2020) Investment - public beneficiaries
2016
Administrative checks on eligibility of expenditure and reasonableness of costs – expenditure for the National Rural Network secretariat
FLAT RATE
5,00 %
EUR
– 21 014,37
0,00
– 21 014,37
Rural Development EAFRD Investment - public beneficiaries
2014
Deficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’
FLAT RATE
3,00 %
EUR
– 1 689 987,98
0,00
– 1 689 987,98
Rural Development EAFRD (2014-2020) Investment - private beneficiaries
2015
Deficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’
FLAT RATE
3,00 %
EUR
– 159 748,42
0,00
– 159 748,42
Rural Development EAFRD (2014-2020) Investment - public beneficiaries
2015
Deficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’
FLAT RATE
3,00 %
EUR
– 1 369 614,85
0,00
– 1 369 614,85
Rural Development EAFRD (2014-2020) Measures with flat-rate support
2015
Deficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’
FLAT RATE
3,00 %
EUR
– 934 232,55
0,00
– 934 232,55
Rural Development EAFRD (2014-2020) Investment - private beneficiaries
2016
Deficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’
FLAT RATE
3,00 %
EUR
– 25 148,56
0,00
– 25 148,56
Rural Development EAFRD (2014-2020) Investment - public beneficiaries
2016
Deficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’
FLAT RATE
3,00 %
EUR
– 335 499,23
0,00
– 335 499,23
Rural Development EAFRD (2014-2020) Measures with flat-rate support
2016
Deficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’
FLAT RATE
3,00 %
EUR
– 108 319,82
0,00
– 108 319,82
Rural Development EAFRD (2014-2020) Investment - private beneficiaries
2016
Deficiency in the verification of the selection criteria
FLAT RATE
5,00 %
EUR
– 1 049 828,99
0,00
– 1 049 828,99
Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
2013
Deficiency in the verification of the selection criterions
FLAT RATE
5,00 %
EUR
– 2 107 770,83
0,00
– 2 107 770,83
Rural Development EAFRD Investment - private beneficiaries
2014
Deficiency in the verification of the selection criterions
FLAT RATE
5,00 %
EUR
– 3 591 328,19
0,00
– 3 591 328,19
Rural Development EAFRD Investment - private beneficiaries
2015
Deficiency in the verification of the selection criterions
FLAT RATE
5,00 %
EUR
– 3 760 449,18
0,00
– 3 760 449,18
Rural Development EAFRD (2014-2020) Investment - public beneficiaries
2015
Ineligible expenditure - ‘rehabilitation allowance’
ONE OFF
EUR
– 78 404,09
0,00
– 78 404,09
Total HU:
EUR
– 15 299 393,58
0,00
– 15 299 393,58
Member State
Measure
FY
Reason
Type
Correction %
Currency
Amount
Deductions
Financial Impact
IT
Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
2012
M121 - Evaluation of the reasonableness of costs using a suitable evaluation system
FLAT RATE
5,00 %
EUR
– 1 050,85
0,00
– 1 050,85
Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
2013
M121 & M311 - Evaluation of the reasonableness of costs using a suitable evaluation system
FLAT RATE
5,00 %
EUR
– 44 795,62
0,00
– 44 795,62
Rural Development EAFRD Investment - private beneficiaries
2014
M121 & M311 - Evaluation of the reasonableness of costs using a suitable evaluation system
FLAT RATE
5,00 %
EUR
– 683 051,22
0,00
– 683 051,22
Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
2013
M123 - Evaluation of the reasonableness of costs using a suitable evaluation system
FLAT RATE
5,00 %
EUR
– 69 906,41
0,00
– 69 906,41
Rural Development EAFRD Investment - private beneficiaries
2014
M123 - Evaluation of the reasonableness of costs using a suitable evaluation system
FLAT RATE
5,00 %
EUR
– 187 357,16
0,00
– 187 357,16
Rural Development EAFRD (2014-2020) measures subject to IACS
2016
Measure 10 - Insufficient information in the on-the-spot check reports.
FLAT RATE
2,00 %
EUR
– 372 560,23
0,00
– 372 560,23
Cross-compliance
2015
RD - CY 2014 - Absent checks of SMR 12 - Deficient checks of SMR 11
FLAT RATE
2,00 %
EUR
– 424,78
0,00
– 424,78
Cross-compliance
2016
RD - CY 2014 - Absent checks of SMR 12 - Deficient checks of SMR 11
FLAT RATE
2,00 %
EUR
– 11 664,44
0,00
– 11 664,44
Cross-compliance
2017
RD - CY 2014 - Absent checks of SMR 12 - Deficient checks of SMR 11
FLAT RATE
2,00 %
EUR
– 6,64
0,00
– 6,64
Cross-compliance
2016
RD - CY 2015 - Absent checks of SMR 12 - Deficient checks of SMR 11
FLAT RATE
2,00 %
EUR
– 22 843,51
0,00
– 22 843,51
Cross-compliance
2017
RD - CY 2015 - Absent checks of SMR 12 - Deficient checks of SMR 11
FLAT RATE
2,00 %
EUR
– 2 984,28
0,00
– 2 984,28
Total IT:
EUR
– 1 396 645,14
0,00
– 1 396 645,14
Member State
Measure
FY
Reason
Type
Correction %
Currency
Amount
Deductions
Financial Impact
NL
Rural Development EAFRD Axis 2 (2007-2013, non area related measures)
2014
Measure 216 - FY 2014: Verification that public procurement procedures are in compliance with national and Union Regulation
ONE OFF
EUR
– 73 468,75
0,00
– 73 468,75
Rural Development EAFRD (2014-2020) Investment - private beneficiaries
2015
Measure 216 - FY 2015: Verification that public procurement procedures are in compliance with national and Union Regulation
ONE OFF
EUR
– 41 982,05
0,00
– 41 982,05
Total NL:
EUR
– 115 450,8
0,00
– 115 450,8
Member State
Measure
FY
Reason
Type
Correction %
Currency
Amount
Deductions
Financial Impact
PL
Rural Development EAFRD Technical Assistance (2007-2013)
2013
deficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to procurement costs
FLAT RATE
5,00 %
EUR
– 611 934,31
0,00
– 611 934,31
Rural Development EAFRD Technical Assistance (2007-2013)
2014
deficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to procurement costs
FLAT RATE
5,00 %
EUR
– 225 106,61
0,00
– 225 106,61
Rural Development EAFRD (2014-2020) Investment - public beneficiaries
2015
deficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to procurement costs
FLAT RATE
5,00 %
EUR
– 452 711,75
0,00
– 452 711,75
Rural Development EAFRD (2014-2020) Investment - public beneficiaries
2016
deficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to procurement costs
FLAT RATE
5,00 %
EUR
– 24 793,37
0,00
– 24 793,37
Rural Development EAFRD Technical Assistance (2007-2013)
2013
deficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to staff costs
FLAT RATE
5,00 %
EUR
– 364 619,66
0,00
– 364 619,66
Rural Development EAFRD Technical Assistance (2007-2013)
2014
deficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to staff costs
FLAT RATE
5,00 %
EUR
– 1 268 615,21
0,00
– 1 268 615,21
Rural Development EAFRD (2014-2020) Investment - public beneficiaries
2015
deficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to staff costs
FLAT RATE
5,00 %
EUR
– 998 547,68
0,00
– 998 547,68
Rural Development EAFRD (2014-2020) Investment - public beneficiaries
2016
deficiencies found as regards administrative checks implemented by Poland for Technical assistance under the RDP 2007-2013 related to staff costs
FLAT RATE
5,00 %
EUR
– 806 758,57
0,00
– 806 758,57
Total PL:
EUR
– 4 753 087,16
0,00
– 4 753 087,16
Currency
Amount
Deductions
Financial Impact
EUR
– 55 385 232,37
– 3 012 054,77
– 52 373 177,6

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Source: https://www.legislation.gov.uk/eudn/2018/304/annex/division/2 (the official version)
Page: https://openlegislation.uk/eu-decision-2018-304/annex/division-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.