# Commission Implementing Decision (EU) 2018/873 of 13 June 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) 3826) (Only the Bulgarian, Czech, Danish, English, Finnish, French, German, Greek, Hungarian, Italian, Polish, Romanian, Spanish and Swedish 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
BG
Certification
2016
CEB/2017/005/BG - MLE in the EAFRD population
ESTIMATED BY AMOUNT
EUR
– 1 834 947,67
– 160 347,68
– 1 674 599,99
Rural Development EAFRD (2014-2020) measures subject to IACS
2016
Identification of reference parcels in a computerised LPIS-GIS with at least the requirements in Article 5 of Regulation 640/2014 (measure 12 of RDP 2014-2020).
ONE OFF
EUR
– 1 837 276,9
0,00
– 1 837 276,9
Rural Development EAFRD (2014-2020) measures subject to IACS
2016
Identification of reference parcels in a computerised LPIS-GIS with at least the requirements in Article 5 of Regulation 640/2014 (measure 13 of RDP 2014-2020).
ONE OFF
EUR
– 210 464,02
0,00
– 210 464,02
Rural Development EAFRD (2014-2020) measures subject to IACS
2017
Verification of the compliance with the rules of organic farming (measure 11 of RDP 2014-2020).
EXTRAPOLATED
3,35 %
EUR
– 606 372,8
0,00
– 606 372,8
Rural Development EAFRD (2014-2020) measures subject to IACS
2015
Verification of the compliance with the rules of organic farming (measure 214 of RDP 2007-2013 and measure 11 of RDP 2014-2020).
EXTRAPOLATED
3,35 %
EUR
– 292 993,48
– 5 859,87
– 287 133,61
Rural Development EAFRD (2014-2020) measures subject to IACS
2016
Verification of the compliance with the rules of organic farming (measure 214 of RDP 2007-2013 and measure 11 of RDP 2014-2020).
EXTRAPOLATED
3,35 %
EUR
– 571 044,47
0,00
– 571 044,47
Total BG:
EUR
– 5 353 099,34
– 166 207,55
– 5 186 891,79
Member State
Measure
FY
Reason
Type
Correction %
Currency
Amount
Deductions
Financial Impact
CZ
Rural Development EAFRD (2014-2020) measures subject to IACS
2017
Pre-notification of on-the-spot checks for M214, M10, M11 and M13 in relation to claim year 2016 (paid in financial year 2017)
FLAT RATE
5,00 %
EUR
– 144 617,1
0,00
– 144 617,1
Rural Development EAFRD (2014-2020) measures subject to IACS
2018
Pre-notification of on-the-spot checks for M214, M10, M11 and M13 in relation to claim year 2016 (paid in financial year 2018)
FLAT RATE
5,00 %
EUR
– 6 499,55
0,00
– 6 499,55
Total CZ:
EUR
– 151 116,65
0,00
– 151 116,65
Member State
Measure
FY
Reason
Type
Correction %
Currency
Amount
Deductions
Financial Impact
DE
Certification
2016
Financial errors in the EAGF and EAFRD population
ONE OFF
EUR
– 56 042,26
0,00
– 56 042,26
Certification
2015
Known errors (EAFRD non-IACS)
ONE OFF
EUR
– 20 424,82
0,00
– 20 424,82
Certification
2015
Random errors on the expenditures of EAFRD non IACS
ONE OFF
EUR
– 226 246,59
0,00
– 226 246,59
Total DE:
EUR
– 302 713,67
0,00
– 302 713,67
Member State
Measure
FY
Reason
Type
Correction %
Currency
Amount
Deductions
Financial Impact
DK
Rural Development EAFRD Axis 4 LEADER (2007-2013)
2014
3 Key Controls deficient and 2 Ancillary Controls absent
FLAT RATE
10,00 %
EUR
– 1 264 137,31
– 3 916,77
– 1 260 220,54
Rural Development EAFRD Leader
2015
3 Key Controls deficient and 2 Ancillary Controls absent
FLAT RATE
10,00 %
EUR
– 1 205 474,58
0,00
– 1 205 474,58
Rural Development EAFRD Leader
2016
3 Key Controls deficient and 2 Ancillary Controls absent
FLAT RATE
10,00 %
EUR
– 897 168,81
0,00
– 897 168,81
Certification
2016
CEB/2017/024/DK - errors in the EAGF and EAFRD populations
ONE OFF
EUR
– 3 981,96
0,00
– 3 981,96
Total DK:
EUR
– 3 370 762,66
– 3 916,77
– 3 366 845,89
Member State
Measure
FY
Reason
Type
Correction %
Currency
Amount
Deductions
Financial Impact
ES
Certification
2016
FINANCIAL ERRORS DETECTED BY THE CB
ONE OFF
EUR
– 59 731,49
0,00
– 59 731,49
Rural Development EAFRD Axis 1 - Measures with flat rate support
2014
Non-compliance with the priority status requirements
ONE OFF
EUR
– 63 257,98
0,00
– 63 257,98
Rural Development EAFRD (2014-2020) Measures with flat-rate support
2015
Non-compliance with the priority status requirements
ONE OFF
EUR
– 197 252,51
0,00
– 197 252,51
Total ES:
EUR
– 320 241,98
0,00
– 320 241,98
Member State
Measure
FY
Reason
Type
Correction %
Currency
Amount
Deductions
Financial Impact
FI
Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
2011
Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP
FLAT RATE
5,00 %
EUR
– 13 572,25
0,00
– 13 572,25
Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
2012
Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP
FLAT RATE
5,00 %
EUR
– 60 774,73
0,00
– 60 774,73
Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
2013
Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP
FLAT RATE
5,00 %
EUR
– 164 041,55
0,00
– 164 041,55
Rural Development EAFRD Investment - public beneficiaries
2014
Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP
FLAT RATE
5,00 %
EUR
– 395 521,13
0,00
– 395 521,13
Rural Development EAFRD (2014-2020) Investment - public beneficiaries
2015
Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP
FLAT RATE
5,00 %
EUR
– 526 480,02
0,00
– 526 480,02
Rural Development EAFRD (2014-2020) Investment - public beneficiaries
2016
Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP
FLAT RATE
5,00 %
EUR
– 34 620,08
0,00
– 34 620,08
Total FI:
EUR
– 1 195 009,76
0,00
– 1 195 009,76
Member State
Measure
FY
Reason
Type
Correction %
Currency
Amount
Deductions
Financial Impact
FR
Certification
2014
EAFRD financial error No 1
ONE OFF
EUR
– 216,18
0,00
– 216,18
Certification
2014
EAFRD financial error No 106
ONE OFF
EUR
– 1 089,43
0,00
– 1 089,43
Certification
2014
EAFRD financial error No 131
ONE OFF
EUR
– 265,77
– 25,45
– 240,32
Certification
2014
EAFRD financial error No 138
ONE OFF
EUR
– 3 239,4
0,00
– 3 239,4
Certification
2014
EAFRD financial error No 150
ONE OFF
EUR
– 5,73
0,00
– 5,73
Certification
2014
EAFRD financial error No 41
ONE OFF
EUR
– 28 132,45
0,00
– 28 132,45
Certification
2014
EAFRD financial error No 49
ONE OFF
EUR
– 11,64
– 1,12
– 10,52
Certification
2014
EAFRD financial error No 50
ONE OFF
EUR
– 2 891,42
– 276,81
– 2 614,61
Certification
2014
EAFRD financial error No 51
ONE OFF
EUR
– 5 600,0
– 536,11
– 5 063,89
Certification
2014
EAFRD financial error No 57
ONE OFF
EUR
– 504,51
– 48,30
– 456,21
Certification
2014
EAFRD financial error No 60
ONE OFF
EUR
– 80 598,0
0,00
– 80 598,0
Rural Development EAFRD (2014-2020) measures subject to IACS
2015
ICHN 2014 - Sufficient quality of on-the-spot controls - appropriate verification of the commitments - assessment of the livestock density during the on-the-spot checks
ESTIMATED BY AMOUNT
EUR
– 12 710 673,46
– 8 651 399,66
– 4 059 273,8
Certification
2014
Lack of diligence in recovery
ONE OFF
EUR
– 833 708,09
0,00
– 833 708,09
Rural Development EAFRD (2014-2020) measures subject to IACS
2015
PHAE 2014 - Sufficient quality of on-the-spot controls - appropriate verification of the commitments - assessment of the livestock density during the on-the-spot checks
ESTIMATED BY AMOUNT
EUR
– 1 553 534,09
– 1 553 534,09
0,00
Total FR:
EUR
– 15 220 470,17
– 10 205 821,54
– 5 014 648,63
Member State
Measure
FY
Reason
Type
Correction %
Currency
Amount
Deductions
Financial Impact
GB
Rural Development EAFRD Investment - private beneficiaries
2014
Deficiencies in verification of Reasonableness of costs (M123, M312) and in in-situ visits (M121, transitional measures)
FLAT RATE
5,00 %
EUR
– 325 626,46
0,00
– 325 626,46
Rural Development EAFRD (2014-2020) Investment - private beneficiaries
2015
Deficiencies in verification of Reasonableness of costs (M123, M312) and in in-situ visits (M121, transitional measures)
FLAT RATE
5,00 %
EUR
– 248 414,98
0,00
– 248 414,98
Rural Development EAFRD (2014-2020) forestry measures
2016
Deficiencies in verification of Reasonableness of costs (M123, M312) and in in-situ visits (M121, transitional measures)
FLAT RATE
5,00 %
EUR
– 3 342,25
0,00
– 3 342,25
Rural Development EAFRD (2014-2020) Investment - private beneficiaries
2016
Deficiencies in verification of Reasonableness of costs (M123, M312) and in in-situ visits (M121, transitional measures)
FLAT RATE
5,00 %
EUR
– 17 320,23
0,00
– 17 320,23
Rural Development EAFRD Leader
2015
EAFRD non-IACS: sample reviewed in the substantive testing (one-off financial correction)-RD programme 2007-2013
ONE OFF
EUR
– 63 131,31
0,00
– 63 131,31
Total GB:
EUR
– 657 835,23
0,00
– 657 835,23
Member State
Measure
FY
Reason
Type
Correction %
Currency
Amount
Deductions
Financial Impact
GR
Certification
2015
EAFRD Non IACS - sample reviewed in the substantive testing (one-off financial correction)
ONE OFF
EUR
– 99 353,26
– 673,55
– 98 679,71
Total GR:
EUR
– 99 353,26
– 673,55
– 98 679,71
Member State
Measure
FY
Reason
Type
Correction %
Currency
Amount
Deductions
Financial Impact
HU
Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
2011
Deficiencies in key control related to management and control of M142 - duration of support.
ESTIMATED BY AMOUNT
EUR
– 3 102 022,7
0,00
– 3 102 022,7
Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
2012
Deficiencies in key control related to management and control of M142 - duration of support.
ESTIMATED BY AMOUNT
EUR
– 10 804 018,11
0,00
– 10 804 018,11
Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
2013
Deficiencies in key control related to management and control of M142 - duration of support.
ESTIMATED BY AMOUNT
EUR
– 5 087 630,41
0,00
– 5 087 630,41
Rural Development EAFRD (2014-2020) Measures with flat-rate support
2015
Deficiencies in key control related to management and control of M142 - duration of support.
ESTIMATED BY AMOUNT
EUR
– 2 330 804,65
0,00
– 2 330 804,65
Rural Development EAFRD (2014-2020) Measures with flat-rate support
2016
Deficiencies in key control related to management and control of M142 - duration of support.
ESTIMATED BY AMOUNT
EUR
– 841 528,08
0,00
– 841 528,08
Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
2011
Deficiencies in key control related to management and control of M142 - eligibility criteria
FLAT RATE
5,00 %
EUR
– 224 850,19
– 155 101,14
– 69 749,05
Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
2012
Deficiencies in key control related to management and control of M142 - eligibility criteria
FLAT RATE
5,00 %
EUR
– 695 297,84
– 540 200,91
– 155 096,93
Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
2013
Deficiencies in key control related to management and control of M142 - eligibility criteria
FLAT RATE
5,00 %
EUR
– 286 488,68
– 254 381,52
– 32 107,16
Rural Development EAFRD Axis 1 - Measures with flat rate support
2014
Deficiencies in key controls related to management and control of M142 - eligibility criteria
FLAT RATE
5,00 %
EUR
– 382 937,22
– 295 655,73
– 87 281,49
Rural Development EAFRD (2014-2020) Measures with flat-rate support
2015
Deficiencies in key controls related to management and control of M142 - eligibility criteria
FLAT RATE
5,00 %
EUR
– 156 267,78
– 116 540,23
– 39 727,55
Rural Development EAFRD (2014-2020) Measures with flat-rate support
2016
Deficiencies in key controls related to management and control of M142 - eligibility criteria
FLAT RATE
5,00 %
EUR
– 48 652,3
– 42 076,4
– 6 575,9
Rural Development EAFRD Axis 1 - Measures with flat rate support
2014
deficiency in key control - duration of support
ESTIMATED BY AMOUNT
EUR
– 5 913 114,58
0,00
– 5 913 114,58
Total HU:
EUR
– 29 873 612,54
– 1 403 955,93
– 28 469 656,61
Member State
Measure
FY
Reason
Type
Correction %
Currency
Amount
Deductions
Financial Impact
IT
Accreditation Paying Agency
2014
Absence of reperformance controls by Agea on EAFRD IACS
FLAT RATE
2,00 %
EUR
– 1 359 927,42
0,00
– 1 359 927,42
Accreditation Paying Agency
2015
Absence of reperformance controls by Agea on EAFRD IACS
FLAT RATE
2,00 %
EUR
– 5 767 406,83
0,00
– 5 767 406,83
Accreditation Paying Agency
2016
Absence of reperformance controls by Agea on EAFRD IACS
FLAT RATE
2,00 %
EUR
– 3 720 952,06
0,00
– 3 720 952,06
Accreditation Paying Agency
2007
Debt Management: paper files prior to FY2010 not recorded in the system for EAFRD
ONE OFF
EUR
– 218 915,6
0,00
– 218 915,6
Accreditation Paying Agency
2008
Debt Management: paper files prior to FY2010 not recorded in the system for EAFRD
ONE OFF
EUR
– 826 684,32
0,00
– 826 684,32
Accreditation Paying Agency
2009
Debt Management: paper files prior to FY2010 not recorded in the system for EAFRD
ONE OFF
EUR
– 589 631,9
0,00
– 589 631,9
Accreditation Paying Agency
2010
Debt Management: paper files prior to FY2010 not recorded in the system for EAFRD
ONE OFF
EUR
– 971 562,29
0,00
– 971 562,29
Rural Development EAFRD (2014-2020) Investment - private beneficiaries
2015
Ineligible amounts (fraud) paid to beneficiary L.O. and other projects under M121 approved by the same inspector
ONE OFF
EUR
– 1 071 801,22
0,00
– 1 071 801,22
Rural Development EAFRD (2014-2020) Measures with flat-rate support
2015
Ineligible amounts (fraud) paid to beneficiary L.O. under M112
ONE OFF
EUR
– 21 000,0
0,00
– 21 000,0
Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
2011
Ineligible amounts paid for projects under M121
FLAT RATE
2,52 %
EUR
– 91 005,25
– 91 005,25
0,00
Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
2012
Ineligible amounts paid for projects under M121
FLAT RATE
2,52 %
EUR
– 30 627,55
– 30 627,55
0,00
Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
2013
Ineligible amounts paid for projects under M121
FLAT RATE
2,52 %
EUR
– 236 521,0
– 236 521,0
0,00
Rural Development EAFRD Investment - private beneficiaries
2014
Ineligible amounts paid for projects under M121
FLAT RATE
2,52 %
EUR
– 21 659,14
0,00
– 21 659,14
Rural Development EAFRD (2014-2020) Investment - private beneficiaries
2015
Ineligible amounts paid for projects under M121
FLAT RATE
2,52 %
EUR
– 514 365,17
0,00
– 514 365,17
Rural Development EAFRD (2014-2020) Investment - private beneficiaries
2016
Ineligible amounts paid for projects under M121
FLAT RATE
2,52 %
EUR
– 514 416,77
0,00
– 514 416,77
Rural Development EAFRD (2014-2020) Investment - private beneficiaries
2016
Ineligible amounts paid for transitional expenditure (follow up: projects under M121)
FLAT RATE
2,52 %
EUR
– 107 498,3
0,00
– 107 498,3
Rural Development EAFRD (2014-2020) Investment - private beneficiaries
2017
Ineligible amounts paid for transitional expenditure (follow up: projects under M121)
FLAT RATE
2,52 %
EUR
– 164 372,47
0,00
– 164 372,47
Total IT:
EUR
– 16 228 347,29
– 358 153,8
– 15 870 193,49
Member State
Measure
FY
Reason
Type
Correction %
Currency
Amount
Deductions
Financial Impact
RO
Rural Development EAFRD Axis 2 (2007-2013, non area related measures)
2014
Incorrect payment rates - FY2014 - sub-measure 3a
ONE OFF
EUR
– 818 013,62
– 15 198,83
– 802 814,79
Rural Development EAFRD Axis 2 (2007-2013, non area related measures)
2014
Incorrect payment rates - FY2014 - sub-measure 3b
ONE OFF
EUR
– 4 576 407,63
0,00
– 4 576 407,63
Rural Development EAFRD Axis 2 (2007-2013, non area related measures)
2014
Incorrect payment rates - FY2014 - sub-measure 4b
ONE OFF
EUR
– 9 560 314,82
– 177 632,27
– 9 382 682,55
Rural Development EAFRD Axis 2 (2007-2013, non area related measures)
2014
Incorrect payment rates - FY2014 - sub-measure 5a
ONE OFF
EUR
– 1 727 302,8
– 32 093,58
– 1 695 209,22
Rural Development EAFRD (2014-2020) measures subject to IACS
2015
Incorrect payment rates - FY2015 - sub-measure 1a
ESTIMATED BY AMOUNT
EUR
– 5 533 253,66
0,00
– 5 533 253,66
Rural Development EAFRD (2014-2020) measures subject to IACS
2015
Incorrect payment rates - FY2015 - sub-measure 3a
ONE OFF
EUR
– 1 588 178,57
0,00
– 1 588 178,57
Rural Development EAFRD (2014-2020) measures subject to IACS
2015
Incorrect payment rates - FY2015 - sub-measure 3b
ONE OFF
EUR
– 4 489 089,72
0,00
– 4 489 089,72
Rural Development EAFRD (2014-2020) measures subject to IACS
2015
Incorrect payment rates - FY2015 - sub-measure 4b
ONE OFF
EUR
– 10 657 012,37
0,00
– 10 657 012,37
Rural Development EAFRD (2014-2020) measures subject to IACS
2015
Incorrect payment rates - FY2015 - sub-measure 5a
ONE OFF
EUR
– 2 969 317,38
0,00
– 2 969 317,38
Rural Development EAFRD (2014-2020) measures subject to IACS
2016
Incorrect payment rates - FY2016 - sub-measure 1a
ESTIMATED BY AMOUNT
EUR
– 7 651 592,95
0,00
– 7 651 592,95
Rural Development EAFRD (2014-2020) measures subject to IACS
2016
Incorrect payment rates - FY2016 - sub-measure 3a
ONE OFF
EUR
7 970,4
0,00
7 970,4
Rural Development EAFRD (2014-2020) measures subject to IACS
2016
Incorrect payment rates - FY2016 - sub-measure 3b
ONE OFF
EUR
– 1 497,68
0,00
– 1 497,68
Rural Development EAFRD (2014-2020) measures subject to IACS
2016
Incorrect payment rates - FY2016 - sub-measure 4b
ONE OFF
EUR
– 8 689 604,28
0,00
– 8 689 604,28
Rural Development EAFRD (2014-2020) measures subject to IACS
2016
Incorrect payment rates - FY2016 - sub-measure 5a
ONE OFF
EUR
– 463 232,49
0,00
– 463 232,49
Certification
2014
Known error in EAFRD IACS
ONE OFF
EUR
– 60 838,46
– 304,19
– 60 534,27
Certification
2014
MLE EAFRD NON-IACS
ESTIMATED BY AMOUNT
EUR
– 13 424 095,76
– 722 370,47
– 12 701 725,29
Certification
2014
MLE EARDF IACS
ESTIMATED BY AMOUNT
EUR
– 5 447 940,85
– 7 258,11
– 5 440 682,74
Rural Development EAFRD (2014-2020) Measures with flat-rate support
2015
weakness in a key control
ONE OFF
EUR
– 100 833,0
0,00
– 100 833,0
Rural Development EAFRD (2014-2020) Measures with flat-rate support
2016
weakness in a key control
ONE OFF
EUR
– 64 467,0
0,00
– 64 467,0
Total RO:
EUR
– 77 815 022,64
– 954 857,45
– 76 860 165,19
Currency
Amount
Deductions
Financial Impact
EUR
– 150 587 585,19
– 13 093 586,59
– 137 493 998,6

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Source: https://www.legislation.gov.uk/eudn/2018/873/annex/division/2 (the official version)
Page: https://openlegislation.uk/eu-decision-2018-873/annex/division-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.