{
  "url": "https://openlegislation.uk/eu-decision-2019-1835/annex/division-3",
  "json_url": "https://openlegislation.uk/eu-decision-2019-1835/annex/division-3.json",
  "legislation": "eudn/2019/1835",
  "legislation_title": "Commission Implementing Decision (EU) 2019/1835 of 30 October 2019 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(2019) 7815) (Only the Bulgarian, Croatian, Czech, Dutch, English, French, German, Greek, Hungarian, Italian, Lithuanian, Maltese, Portuguese, Romanian, Slovak, Spanish and Swedish texts are authentic)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2019-1835",
  "path": "annex/division/3",
  "kind": "division",
  "number": null,
  "heading": "Budget Item: 6711",
  "text": "Member State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nBE\nClearance of Accounts - Financial Clearance\n2017\nSubstantial error on sampling (Annex 15 of CB report)\nONE OFF\nEUR\n- 3 869,02\n0,00\n- 3 869,02\nClearance of Accounts - Financial Clearance\n2017\nSubstantial error on sampling (annex 14 of CB report)\nONE OFF\nEUR\n- 205,57\n0,00\n- 205,57\nTotal BE:\nEUR\n- 4 074,59\n0,00\n- 4 074,59\nBG\nCross-compliance\n2016\nDeficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015\nFLAT RATE\n5,00 %\nEUR\n- 223 326,63\n- 8 009,67\n- 215 316,96\nCross-compliance\n2017\nDeficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015\nFLAT RATE\n5,00 %\nEUR\n- 834,40\n0,00\n- 834,40\nCross-compliance\n2018\nDeficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015\nFLAT RATE\n5,00 %\nEUR\n- 293,61\n0,00\n- 293,61\nCross-compliance\n2017\nDeficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016\nFLAT RATE\n5,00 %\nEUR\n- 184 118,4\n- 688,70\n- 183 429,7\nCross-compliance\n2018\nDeficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016\nFLAT RATE\n5,00 %\nEUR\n- 8 204,1\n0,00\n- 8 204,1\nTotal BG:\nEUR\n- 416 777,14\n- 8 698,37\n- 408 078,77\nCZ\nRural Development EAFRD measures subject to IACS\n2016\nM10: double financing\nONE OFF\nEUR\n- 7 674,67\n0,00\n- 7 674,67\nRural Development EAFRD measures subject to IACS\n2017\nM10: double financing\nONE OFF\nEUR\n- 7 484,02\n0,00\n- 7 484,02\nRural Development EAFRD measures subject to IACS\n2017\nM14: advance notification of on-the-spot checks - FY2017\nFLAT RATE\n5,00 %\nEUR\n- 14 191,54\n0,00\n- 14 191,54\nRural Development EAFRD measures subject to IACS\n2018\nM14: advance notification of on-the-spot checks - FY2018 and FY2019\nFLAT RATE\n5,00 %\nEUR\n- 15 511,62\n0,00\n- 15 511,62\nRural Development EAFRD measures subject to IACS\n2019\nM14: advance notification of on-the-spot checks - FY2018 and FY2019\nFLAT RATE\n5,00 %\nEUR\n- 5 405,86\n0,00\n- 5 405,86\nTotal CZ:\nEUR\n- 50 267,71\n0,00\n- 50 267,71\nDE\nCertification\n2017\nDifferences in debts' reconciliation EAFRD\nONE OFF\nEUR\n- 9 497,41\n0,00\n- 9 497,41\nRural Development EAFRD forestry measures\n2016\nDouble-financing between M8 (first afforestation) and EFA greening - FY 2016.\nONE OFF\nEUR\n- 10 543,25\n0,00\n- 10 543,25\nRural Development EAFRD forestry measures\n2017\nDouble-financing between M8 (first afforestation) and EFA greening - FY 2017.\nONE OFF\nEUR\n- 8 997,06\n0,00\n- 8 997,06\nRural Development EAFRD forestry measures\n2018\nDouble-financing between M8 (first afforestation) and EFA greening - FY 2018.\nONE OFF\nEUR\n- 8 919,87\n0,00\n- 8 919,87\nClearance of Accounts - Financial Clearance\n2017\nFinancial errors found in substantive testing on EAFRD (annexes 11, 7a, 7b) of CB report\nONE OFF\nEUR\n- 35 267,33\n0,00\n- 35 267,33\nCertification\n2017\nIndividual errors in EAFRD\nONE OFF\nEUR\n- 7 618,01\n0,00\n- 7 618,01\nTotal DE:\nEUR\n- 80 842,93\n0,00\n- 80 842,93\nES\nRural Development EAFRD investment - private beneficiaries\n2018\nM121: 5 % flat rate correction (transitional expenditure on M04 in FY2018)\nFLAT RATE\n5,00 %\nEUR\n- 2 447,56\n0,00\n- 2 447,56\nRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)\n2013\nM121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FY: 2013)\nFLAT RATE\n5,00 %\nEUR\n- 24 078,53\n0,00\n- 24 078,53\nRural Development EAFRD Investment - private beneficiaries\n2014\nM121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FY: 2014)\nFLAT RATE\n5,00 %\nEUR\n- 29 716,69\n0,00\n- 29 716,69\nRural Development EAFRD investment - private beneficiaries\n2016\nM121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FY: 2016)\nFLAT RATE\n5,00 %\nEUR\n- 576 669,13\n0,00\n- 576 669,13\nRural Development EAFRD Measures with flat-rate support\n2016\nM121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction. FYs 2016, 2017 [transitional expenditure on M06]\nFLAT RATE\n5,00 %\nEUR\n- 23 343,35\n0,00\n- 23 343,35\nRural Development EAFRD Measures with flat-rate support\n2017\nM121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction. FYs 2016, 2017 [transitional expenditure on M06]\nFLAT RATE\n5,00 %\nEUR\n- 3 889,09\n0,00\n- 3 889,09\nRural Development EAFRD investment - private beneficiaries\n2015\nM121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FYs: 2015-2016-2017, incl. transitional expenditure on M04) [for FY 2016 and 2017: overlap with exp. on M4.1]\nFLAT RATE\n5,00 %\nEUR\n- 35 782,98\n0,00\n- 35 782,98\nRural Development EAFRD investment - private beneficiaries\n2016\nM121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FYs: 2015-2016-2017, incl. transitional expenditure on M04) [for FY 2016 and 2017: overlap with exp. on M4.1]\nFLAT RATE\n5,00 %\nEUR\n- 58 528,57\n0,00\n- 58 528,57\nRural Development EAFRD investment - private beneficiaries\n2017\nM121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FYs: 2015-2016-2017, incl. transitional expenditure on M04) [for FY 2016 and 2017: overlap with exp. on M4.1]\nFLAT RATE\n5,00 %\nEUR\n- 50 965,72\n0,00\n- 50 965,72\nRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)\n2013\nM123: Lack of Ancillary Control (Audit trail) => 2 % flat rate correction (FY: 2013)\nFLAT RATE\n2,00 %\nEUR\n- 24 354,54\n0,00\n- 24 354,54\nRural Development EAFRD Investment - private beneficiaries\n2014\nM123: Lack of Ancillary Control (Audit trail) => 2 % flat rate correction (FY: 2014)\nFLAT RATE\n2,00 %\nEUR\n- 6 109,94\n0,00\n- 6 109,94\nRural Development EAFRD investment - private beneficiaries\n2015\nM123: Lack of Ancillary Control (Audit trail) => 2 % flat rate correction (FYs: 2015-2016-2017)\nFLAT RATE\n2,00 %\nEUR\n- 267 943,18\n0,00\n- 267 943,18\nRural Development EAFRD investment - private beneficiaries\n2016\nM123: Lack of Ancillary Control (Audit trail) => 2 % flat rate correction (FYs: 2015-2016-2017)\nFLAT RATE\n2,00 %\nEUR\n- 315 906,15\n0,00\n- 315 906,15\nTotal ES:\nEUR\n-1 419 735,43\n0,00\n-1 419 735,43\nFR\nRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)\n2012\nAbsence of the key control ‘In-situ visits carried out for all investment operations to verify the realisation of the investment’\nFLAT RATE\n10,00 %\nEUR\n- 5 560,8\n0,00\n- 5 560,8\nRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)\n2013\nAbsence of the key control ‘In-situ visits carried out for all investment operations to verify the realisation of the investment’\nFLAT RATE\n10,00 %\nEUR\n- 6 579,04\n0,00\n- 6 579,04\nRural Development EAFRD Investment - public beneficiaries\n2014\nAbsence of the key control ‘In-situ visits carried out for all investment operations to verify the realisation of the investment’\nFLAT RATE\n10,00 %\nEUR\n- 4 875,0\n- 2 437,5\n- 2 437,5\nRural Development EAFRD Measures with flat-rate support\n2015\nAbsence of the key control ‘In-situ visits carried out for all investment operations to verify the realisation of the investment’\nFLAT RATE\n10,00 %\nEUR\n- 28 776,35\n- 28 776,35\n0,00\nRural Development EAFRD investment - public beneficiaries\n2015\nDeficiencies in the execution of the key control ‘Appropriate evaluation of the reasonableness of costs’\nFLAT RATE\n5,00 %\nEUR\n- 3 506,13\n- 3 506,13\n0,00\nRural Development EAFRD Investment - public beneficiaries\n2014\ndeficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’\nFLAT RATE\n5,00 %\nEUR\n- 73 581,42\n0,00\n- 73 581,42\nRural Development EAFRD investment - private beneficiaries\n2015\ndeficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’\nFLAT RATE\n5,00 %\nEUR\n- 162 273,81\n- 161 526,67\n- 747,14\nRural Development EAFRD investment - public beneficiaries\n2015\ndeficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’\nFLAT RATE\n5,00 %\nEUR\n- 797 732,62\n- 797 732,62\n0,00\nRural Development EAFRD Measures with flat-rate support\n2015\ndeficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’\nFLAT RATE\n5,00 %\nEUR\n- 265 184,89\n- 265 184,89\n0,00\nRural Development EAFRD investment - private beneficiaries\n2016\ndeficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’\nFLAT RATE\n5,00 %\nEUR\n- 147 822,7\n- 86 087,35\n- 61 735,35\nRural Development EAFRD investment - public beneficiaries\n2016\ndeficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’\nFLAT RATE\n5,00 %\nEUR\n- 560 112,8\n- 363 185,54\n- 196 927,26\nRural Development EAFRD Measures with flat-rate support\n2016\ndeficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’\nFLAT RATE\n5,00 %\nEUR\n- 110 309,1\n- 71 526,07\n- 38 783,03\nRural Development EAFRD investment - private beneficiaries\n2017\ndeficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’\nFLAT RATE\n5,00 %\nEUR\n- 35 929,52\n- 24 437,81\n- 11 491,71\nRural Development EAFRD Measures with flat-rate support\n2016\nOTSC not performed before the final payment - Follow up of RD3/2014/012/FR\nFLAT RATE\n2,00 %\nEUR\n- 7 141,25\n0,00\n- 7 141,25\nRural Development EAFRD Measures with flat-rate support\n2017\nOTSC not performed before the final payment - Follow up of RD3/2014/012/FR\nFLAT RATE\n2,00 %\nEUR\n- 86 868,35\n0,00\n- 86 868,35\nRural Development EAFRD Measures with flat-rate support\n2018\nOTSC not performed before the final payment - Follow up of RD3/2014/012/FR\nFLAT RATE\n2,00 %\nEUR\n- 329,60\n0,00\n- 329,60\nRural Development EAFRD investment - private beneficiaries\n2016\nReasonableness of the costs not assessed with the required quality\nFLAT RATE\n2,66 %\nEUR\n- 458 109,26\n- 457 977,66\n- 131,60\nRural Development EAFRD investment - private beneficiaries\n2017\nReasonableness of the costs not assessed with the required quality\nFLAT RATE\n2,66 %\nEUR\n- 253 541,5\n0,00\n- 253 541,5\nRural Development EAFRD investment - private beneficiaries\n2016\nReasonableness of the costs not assessed with the required quality\nFLAT RATE\n4,14 %\nEUR\n- 913 484,71\n- 820 627,41\n- 92 857,3\nRural Development EAFRD investment - private beneficiaries\n2017\nReasonableness of the costs not assessed with the required quality\nFLAT RATE\n4,14 %\nEUR\n- 129 621,33\n- 64 754,26\n- 64 867,07\nTotal FR:\nEUR\n-4 051 340,18\n-3 147 760,26\n- 903 579,92\nGB\nRural Development EAFRD measures subject to IACS\n2018\nChecks of the active farmer status - impact on RD 2017\nFLAT RATE\n2,00 %\nEUR\n- 1 313,52\n0,00\n- 1 313,52\nRural Development EAFRD measures subject to IACS\n2017\nWeakness in the definition of Active Farmer- connected companies (Natural constraints)\nONE OFF\nEUR\n- 81 774,79\n0,00\n- 81 774,79\nTotal GB:\nEUR\n- 83 088,31\n0,00\n- 83 088,31\nHU\nRural Development EAFRD measures subject to IACS\n2017\nNo application of reductions related with late submission of payment claims (M14 of RDP 2014-2020) - FY2017\nFLAT RATE\n5,00 %\nEUR\n-1 080 678,64\n0,00\n-1 080 678,64\nRural Development EAFRD measures subject to IACS\n2016\nNo verification of all animals during the on-the-spot-checks (Measure 215 of RDP 2007-2013); No application of reductions related with late submission of payment claims (Measure 215 of RDP 2007-2013; M14 of RDP 2014-2020) - FY2016\nFLAT RATE\n5,00 %\nEUR\n-1 011 685,76\n0,00\n-1 011 685,76\nRural Development EAFRD Axis 2 (2007-2013, area related measures)\n2014\nSanction system in the last year of RD programme – Warning letter (Measure 214 of RDP 2007-2013) - CY 2013\nFLAT RATE\n10,00 %\nEUR\n- 20 339,71\n0,00\n- 20 339,71\nTotal HU:\nEUR\n-2 112 704,11\n0,00\n-2 112 704,11\nIE\nRural Development EAFRD measures subject to IACS\n2016\nWeaknesses LPIS\nESTIMATED BY AMOUNT\nEUR\n- 483 545,11\n0,00\n- 483 545,11\nRural Development EAFRD measures subject to IACS\n2017\nWeaknesses LPIS\nESTIMATED BY AMOUNT\nEUR\n- 466 516,59\n0,00\n- 466 516,59\nRural Development EAFRD measures subject to IACS\n2018\nWeaknesses LPIS\nESTIMATED BY AMOUNT\nEUR\n- 284 061,57\n0,00\n- 284 061,57\nTotal IE:\nEUR\n-1 234 123,27\n0,00\n-1 234 123,27\nIT\nCross-compliance\n2016\nDeficient I&R checks under SMR 7 - CY 2015\nFLAT RATE\n2,00 %\nEUR\n- 7 296,99\n- 66,24\n- 7 230,75\nCross-compliance\n2017\nDeficient I&R checks under SMR 7 - CY 2015\nFLAT RATE\n2,00 %\nEUR\n- 2 923,66\n0,00\n- 2 923,66\nCross-compliance\n2018\nDeficient I&R checks under SMR 7 - CY 2015\nFLAT RATE\n2,00 %\nEUR\n- 99,12\n0,00\n- 99,12\nCross-compliance\n2017\nDeficient I&R checks under SMR 7 - CY 2016\nFLAT RATE\n2,00 %\nEUR\n- 27 283,36\n0,00\n- 27 283,36\nCross-compliance\n2018\nDeficient I&R checks under SMR 7 - CY 2016\nFLAT RATE\n2,00 %\nEUR\n- 2 117,2\n0,00\n- 2 117,2\nCertification\n2017\nErrors in the EAFRD\nONE OFF\nEUR\n- 29 136,27\n- 319,58\n- 28 816,69\nCertification\n2017\nKnown error (EAFRD)\nONE OFF\nEUR\n- 121 884,94\n0,00\n- 121 884,94\nRural Development EAFRD Investment - public beneficiaries\n2014\nPublic Procurement Procedures not properly checked (artificial splitting)\nONE OFF\nEUR\n- 431 400,0\n0,00\n- 431 400,0\nRural Development EAFRD investment - private beneficiaries\n2015\nPublic Procurement Procedures not properly checked (artificial splitting)\nONE OFF\nEUR\n- 330 045,02\n0,00\n- 330 045,02\nRural Development EAFRD investment - private beneficiaries\n2016\nPublic Procurement Procedures not properly checked (artificial splitting)\nONE OFF\nEUR\n- 15 123,95\n0,00\n- 15 123,95\nRural Development EAFRD Investment - public beneficiaries\n2014\nPublic Procurement Procedures not properly checked (Awarding decision not properly justified)\nONE OFF\nEUR\n- 44 449,58\n0,00\n- 44 449,58\nRural Development EAFRD investment - public beneficiaries\n2015\nPublic Procurement Procedures not properly checked (Awarding decision not properly justified)\nONE OFF\nEUR\n- 28 584,53\n0,00\n- 28 584,53\nRural Development EAFRD investment - public beneficiaries\n2016\nPublic Procurement Procedures not properly checked (Awarding decision not properly justified)\nONE OFF\nEUR\n- 7 895,28\n0,00\n- 7 895,28\nTotal IT:\nEUR\n-1 048 239,9\n- 385,82\n-1 047 854,08\nLT\nRural Development EAFRD investment - private beneficiaries\n2016\nM121 + M123- Scope of on-the-spot checks and checks on reasonableness of costs\nFLAT RATE\n5,00 %\nEUR\n-1 109 209,77\n0,00\n-1 109 209,77\nRural Development EAFRD Measures with flat-rate support\n2015\nM311 - Ineligible car costs (-5 % flat-rate correction from enquiry RD1/2014/834/LT)\nONE OFF\nEUR\n- 25 892,39\n- 1 294,62\n- 24 597,77\nRural Development EAFRD Measures with flat-rate support\n2016\nM311 - Reasonableness of costs\nFLAT RATE\n5,00 %\nEUR\n- 7 070,44\n0,00\n- 7 070,44\nRural Development EAFRD Measures with flat-rate support\n2016\nM312 - Scope of on-the-spot checks and checks on reasonableness of costs\nFLAT RATE\n5,00 %\nEUR\n- 297 843,38\n0,00\n- 297 843,38\nTotal LT:\nEUR\n-1 440 015,98\n- 1 294,62\n-1 438 721,36\nLU\nRural Development EAFRD measures subject to IACS\n2016\nEAFRD M10 and M11: Insufficient quantity of on-the-spot checks\nONE OFF\nEUR\n- 25 037,52\n0,00\n- 25 037,52\nRural Development EAFRD measures subject to IACS\n2017\nEAFRD M10 and M11: Insufficient quantity of on-the-spot checks\nONE OFF\nEUR\n- 4 245,01\n0,00\n- 4 245,01\nRural Development EAFRD measures subject to IACS\n2016\nM10 and M11: Absence of on-the-spot checks\nFLAT RATE\n5,00 %\nEUR\n- 27 749,53\n0,00\n- 27 749,53\nRural Development EAFRD measures subject to IACS\n2017\nM10 and M11: Absence of on-the-spot checks\nFLAT RATE\n5,00 %\nEUR\n- 55 330,54\n0,00\n- 55 330,54\nRural Development EAFRD measures subject to IACS\n2018\nM10 and M11: Absence of on-the-spot checks\nFLAT RATE\n5,00 %\nEUR\n- 61 198,87\n0,00\n- 61 198,87\nRural Development EAFRD measures subject to IACS\n2016\nM11: payments executed before the completion of the administrative checks\nONE OFF\nEUR\n- 962,05\n0,00\n- 962,05\nRural Development EAFRD measures subject to IACS\n2017\nM11: payments executed before the completion of the administrative checks\nONE OFF\nEUR\n- 263,51\n0,00\n- 263,51\nRural Development EAFRD investment - public beneficiaries\n2016\nM20: weak checks on the eligibility of the costs\nONE OFF\nEUR\n- 24 360,56\n0,00\n- 24 360,56\nRural Development EAFRD investment - public beneficiaries\n2017\nM20: weak checks on the eligibility of the costs\nONE OFF\nEUR\n- 38 435,81\n0,00\n- 38 435,81\nRural Development EAFRD Measures with flat-rate support\n2017\nM6.1: weak checks on the eligibility of the project (Business Plans)\nONE OFF\nEUR\n- 47 340,0\n0,00\n- 47 340,0\nRural Development EAFRD Measures with flat-rate support\n2018\nM6.1: weak checks on the eligibility of the project (Business Plans)\nONE OFF\nEUR\n- 11 835,0\n0,00\n- 11 835,0\nTotal LU:\nEUR\n- 296 758,4\n0,00\n- 296 758,4\nMT\nRural Development EAFRD investment - private beneficiaries\n2015\nAppropriate evaluation of the reasonableness of costs\nFLAT RATE\n5,00 %\nEUR\n- 639,69\n- 199,58\n- 440,11\nRural Development EAFRD Leader\n2015\nAppropriate evaluation of the reasonableness of costs\nFLAT RATE\n5,00 %\nEUR\n- 264,48\n- 82,52\n- 181,96\nRural Development EAFRD investment - private beneficiaries\n2016\nAppropriate evaluation of the reasonableness of costs\nFLAT RATE\n5,00 %\nEUR\n- 30 407,39\n0,00\n- 30 407,39\nRural Development EAFRD Leader\n2016\nAppropriate evaluation of the reasonableness of costs\nFLAT RATE\n5,00 %\nEUR\n- 253,80\n0,00\n- 253,80\nRural Development EAFRD Measures with flat-rate support\n2016\nAppropriate evaluation of the reasonableness of costs\nFLAT RATE\n5,00 %\nEUR\n- 4 212,63\n0,00\n- 4 212,63\nRural Development EAFRD investment - private beneficiaries\n2015\nPerformance of OTSC of sufficient quality\nONE OFF\nEUR\n- 64 128,03\n- 1 000,4\n- 63 127,63\nRural Development EAFRD investment - private beneficiaries\n2016\nPerformance of OTSC of sufficient quality\nONE OFF\nEUR\n- 41 890,44\n0,00\n- 41 890,44\nCross-compliance\n2016\nCY 2015 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 7 but not SMR 8 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision\nFLAT RATE\n2,00 %\nEUR\n- 144,27\n0,00\n- 144,27\nCross-compliance\n2017\nCY 2016 - Beneficiaries subject to the requirements of SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision\nFLAT RATE\n2,00 %\nEUR\n- 79,81\n0,00\n- 79,81\nCross-compliance\n2018\nCY 2017 - Beneficiaries subject to the requirements of SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision\nFLAT RATE\n2,00 %\nEUR\n- 88,00\n0,00\n- 88,00\nCross-compliance\n2016\nCY 2015 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 7 and SMR 8 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures\nFLAT RATE\n2,00 %\nEUR\n- 84,04\n0,00\n- 84,04\nCross-compliance\n2017\nCY 2016 - Beneficiaries subject to combinations of SMRs - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures\nFLAT RATE\n2,00 %\nEUR\n- 75,05\n0,00\n- 75,05\nCross-compliance\n2018\nCY 2017 - Beneficiaries subject to combinations of SMRs - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures\nFLAT RATE\n2,00 %\nEUR\n- 73,91\n0,00\n- 73,91\nCross-compliance\n2016\nCY 2015 - Beneficiaries subject to the requirements of SMR 8 only - No evidence of adequate supervision procedures\nFLAT RATE\n2,00 %\nEUR\n- 400,38\n0,00\n- 400,38\nCross-compliance\n2017\nCY 2016 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 8 and not subject to SMR7 - Deficient on-the-spot checks of animal-related SMRs and/or no evidence of adequate supervision procedures\nFLAT RATE\n2,00 %\nEUR\n- 465,51\n0,00\n- 465,51\nCross-compliance\n2018\nCY 2017 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 8 and not subject to SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures\nFLAT RATE\n2,00 %\nEUR\n- 445,90\n0,00\n- 445,90\nTotal MT:\nEUR\n- 143 653,33\n- 1 282,5\n- 142 370,83\nNL\nRural Development EAFRD Risk management\n2016\nDeficiency regarding active farmer status - impact on RD\nONE OFF\nEUR\n- 19 981,45\n0,00\n- 19 981,45\nRural Development EAFRD measures subject to IACS\n2018\nLPIS and other weaknesses\nONE OFF\nEUR\n- 29 502,31\n0,00\n- 29 502,31\nRural Development EAFRD measures subject to IACS\n2017\nWeaknesses in the LPIS (EAFRD)\nONE OFF\nEUR\n- 805 547,41\n0,00\n- 805 547,41\nTotal NL:\nEUR\n- 855 031,17\n0,00\n- 855 031,17\nPT\nRural Development EAFRD forestry measures\n2016\nDouble-financing between M8 (first afforestation) and EFA greening - FY 2016.\nONE OFF\nEUR\n- 45 335,01\n- 166,16\n- 45 168,85\nRural Development EAFRD forestry measures\n2017\nDouble-financing between M8 (first afforestation) and EFA greening - FY 2017.\nONE OFF\nEUR\n- 62 829,11\n0,00\n- 62 829,11\nRural Development EAFRD forestry measures\n2018\nDouble-financing between M8 (first afforestation) and EFA greening - FY 2018 + FY 2019\nONE OFF\nEUR\n- 64 068,9\n0,00\n- 64 068,9\nRural Development EAFRD forestry measures\n2019\nDouble-financing between M8 (first afforestation) and EFA greening - FY 2018 + FY 2019\nONE OFF\nEUR\n- 2 485,97\n0,00\n- 2 485,97\nTotal PT:\nEUR\n- 174 718,99\n- 166,16\n- 174 552,83\nRO\nCertification\n2017\nIndividual errors in EAFRD.\nONE OFF\nEUR\n- 54 870,22\n0,00\n- 54 870,22\nTotal RO:\nEUR\n- 54 870,22\n0,00\n- 54 870,22\nSE\nRural Development EAFRD investment - private beneficiaries\n2015\n1 KC - Selection and appraisal of projects applications\nFLAT RATE\n5,00 %\nEUR\n- 45 164,84\n- 45 164,84\n0,00\nRural Development EAFRD investment - private beneficiaries\n2016\n1 KC - Selection and appraisal of projects applications\nFLAT RATE\n5,00 %\nEUR\n- 3 966,68\n0,00\n- 3 966,68\nRural Development EAFRD investment - private beneficiaries\n2017\nKC Appropriate checks to ensure that investment/project/application fulfil all eligibility criteria as laid down in the EU legislation and the eligibility criteria as laid down in the RDP of the Member State or region (M04.4)\nONE OFF\nEUR\n- 15 197,09\n0,00\n- 15 197,09\nRural Development EAFRD investment - private beneficiaries\n2018\nKC Appropriate checks to ensure that investment/project/application fulfil all eligibility criteria as laid down in the EU legislation and the eligibility criteria as laid down in the RDP of the Member State or region (M04.4)\nONE OFF\nEUR\n- 21 238,15\n0,00\n- 21 238,15\nRural Development EAFRD investment - private beneficiaries\n2015\nSelection and appraisal of projects/applications (M121)\nFLAT RATE\n5,00 %\nEUR\n- 9 197,44\n- 9 197,44\n0,00\nRural Development EAFRD investment - private beneficiaries\n2016\nSelection and appraisal of projects/applications (M121)\nFLAT RATE\n5,00 %\nEUR\n- 300,26\n- 300,26\n0,00\nRural Development EAFRD investment - private beneficiaries\n2016\nTransitional expenditure (M121)\nFLAT RATE\n5,00 %\nEUR\n- 185,67\n0,00\n- 185,67\nRural Development EAFRD investment - private beneficiaries\n2016\nTransitional expenditure (M216)\nFLAT RATE\n5,00 %\nEUR\n- 949,82\n0,00\n- 949,82\nRural Development EAFRD investment - private beneficiaries\n2016\nweakness in reasonableness of costs to be covered by public procurement procedures (M216)\nFLAT RATE\n5,00 %\nEUR\n- 3 685,07\n0,00\n- 3 685,07\nRural Development EAFRD measures subject to IACS\n2017\nWeakness in the key control in respect of the administrative checks to establish access to the aid claimed regarding active farmer status CY2016\nESTIMATED BY PERCENTAGE\n0,58 %\nEUR\n- 1 824,63\n0,00\n- 17 824,63\nTotal SE:\nEUR\n- 117 709,65\n- 54 662,54\n- 63 047,11\nSK\nRural Development EAFRD forestry measures\n2016\nM8.3 and M8.4: deficiency in key control 'Selection and appraisal of projects' - CY2015 and 2016 - FY2016 and 2017\nFLAT RATE\n5,00 %\nEUR\n- 214 806,09\n- 168 268,94\n- 46 537,15\nRural Development EAFRD forestry measures\n2017\nM8.3 and M8.4: deficiency in key control 'Selection and appraisal of projects' - CY2015 and 2016 - FY2016 and 2017\nFLAT RATE\n5,00 %\nEUR\n-1 326 332,65\n0,00\n-1 326 332,65\nTotal SK:\nEUR\n-1 541 138,74\n- 168 268,94\n-1 372 869,8\nCurrency\nAmount\nDeductions\nFinancial Impact\nEUR\n-15 125 090,05\n-3 382 519,21\n-11 742 570,84",
  "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/2019/1835/annex/division/3",
    "retrieved_at": "2026-11-01T15:12:32.235840+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."
}