{
  "url": "https://openlegislation.uk/eu-decision-2019-265/annex/division-3",
  "json_url": "https://openlegislation.uk/eu-decision-2019-265/annex/division-3.json",
  "legislation": "eudn/2019/265",
  "legislation_title": "Commission Implementing Decision (EU) 2019/265 of 12 February 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) 869) (Only the Czech, Dutch, English, French, German, Greek, Italian, Portuguese, Romanian, Spanish and Swedish texts are authentic)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2019-265",
  "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\nAT\nRural Development EAFRD Knowledge and innovation\n2016\nAbsence of audit trail regarding the evaluation of reasonableness of costs - M16 - FY2016\nFLAT RATE\n2,00 %\nEUR\n– 21 082,63\n0,00\n– 21 082,63\nRural Development EAFRD Knowledge and innovation\n2017\nAbsence of audit trail regarding the evaluation of reasonableness of costs - M16 - FY2017\nFLAT RATE\n2,00 %\nEUR\n– 15 936,07\n0,00\n– 15 936,07\nRural Development EAFRD Knowledge and innovation\n2016\nAbsence of audit trail regarding the evaluation of reasonableness of costs - M1 - FY2016\nFLAT RATE\n2,00 %\nEUR\n– 14 491,2\n0,00\n– 14 491,2\nRural Development EAFRD Knowledge and innovation\n2017\nAbsence of audit trail regarding the evaluation of reasonableness of costs - M1 - FY2017\nFLAT RATE\n2,00 %\nEUR\n– 16 281,84\n0,00\n– 16 281,84\nRural Development EAFRD Knowledge and innovation\n2016\nAbsence of audit trail regarding the evaluation of reasonableness of costs - M3 - FY2016\nFLAT RATE\n2,00 %\nEUR\n– 9 485,57\n0,00\n– 9 485,57\nRural Development EAFRD Knowledge and innovation\n2017\nAbsence of audit trail regarding the evaluation of reasonableness of costs - M3 - FY2017\nFLAT RATE\n2,00 %\nEUR\n– 10 215,31\n0,00\n– 10 215,31\nTotal AT:\nEUR\n– 87 492,62\n0,00\n– 87 492,62\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nBE\nRural Development EAFRD Measures with flat-rate support\n2015\nAbsence et déficiences de contrôles clés\nAbsence d'un contrôle auxiliaire\nFLAT RATE\n7,00 %\nEUR\n– 65 667,11\n0,00\n– 65 667,11\nRural Development EAFRD investment - private beneficiaries\n2015\nAbsence et déficiences de contrôles clés\nAbsence d'un contrôle auxiliaire\nFLAT RATE\n10,00 %\nEUR\n– 663 989,13\n0,00\n– 663 989,13\nRural Development EAFRD Measures with flat-rate support\n2015\nAbsence et déficiences de contrôles clés\nAbsence d'un contrôle auxiliaire\nFLAT RATE\n10,00 %\nEUR\n– 224 305,01\n– 21 670,95\n– 202 634,06\nRural Development EAFRD Measures with flat-rate support\n2016\nAbsence et déficiences de contrôles clés\nAbsence d'un contrôle auxiliaire\nFLAT RATE\n7,00 %\nEUR\n– 128 715,39\n0,00\n– 128 715,39\nRural Development EAFRD investment - private beneficiaries\n2016\nAbsence et déficiences de contrôles clés\nAbsence d'un contrôle auxiliaire\nFLAT RATE\n10,00 %\nEUR\n– 871 916,33\n0,00\n– 871 916,33\nRural Development EAFRD Measures with flat-rate support\n2016\nAbsence et déficiences de contrôles clés\nAbsence d'un contrôle auxiliaire\nFLAT RATE\n10,00 %\nEUR\n– 132 163,98\n0,00\n– 132 163,98\nRural Development EAFRD investment - private beneficiaries\n2016\nAbsence et déficiences de contrôles clés\nAbsence d'un contrôle auxiliaire\nONE OFF\nEUR\n– 34 362,79\n0,00\n– 34 362,79\nRural Development EAFRD Measures with flat-rate support\n2016\nAbsence et déficiences de contrôles clés\nAbsence d'un contrôle auxiliaire\nONE OFF\nEUR\n– 621 040,86\n– 621 040,86\n0,00\nRural Development EAFRD Measures with flat-rate support\n2017\nAbsence et déficiences de contrôles clés\nAbsence d'un contrôle auxiliaire\nFLAT RATE\n7,00 %\nEUR\n– 3 391,35\n0,00\n– 3 391,35\nRural Development EAFRD investment - private beneficiaries\n2017\nAbsence et déficiences de contrôles clés\nAbsence d'un contrôle auxiliaire\nFLAT RATE\n10,00 %\nEUR\n– 164 804,35\n0,00\n– 164 804,35\nRural Development EAFRD Measures with flat-rate support\n2017\nAbsence et déficiences de contrôles clés\nAbsence d'un contrôle auxiliaire\nFLAT RATE\n10,00 %\nEUR\n– 6 070,22\n0,00\n– 6 070,22\nRural Development EAFRD Measures with flat-rate support\n2017\nAbsence et déficiences de contrôles clés\nAbsence d'un contrôle auxiliaire\nONE OFF\nEUR\n– 34 690,79\n0,00\n– 34 690,79\nRural Development EAFRD forestry measures\n2016\nDéficiences de contrôles clés.\nONE OFF\nEUR\n– 23 742,86\n0,00\n– 23 742,86\nTotal BE:\nEUR\n– 2 974 860,17\n– 642 711,81\n– 2 332 148,36\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nDE\nCertification\n2017\nCEB/2018/020/DE - errors in EAGF and EAFRD\nONE OFF\nEUR\n– 97 411,09\n0,00\n– 97 411,09\nTotal DE:\nEUR\n– 97 411,09\n0,00\n– 97 411,09\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nFR\nCertification\n2016\nErreur connue détectée lors du test de validation HSIGC_20\nONE OFF\nEUR\n– 6 125,06\n0,00\n– 6 125,06\nCertification\n2016\nErreur connue détectée lors du test de validation HSIGC_22\nONE OFF\nEUR\n– 6 907,0\n0,00\n– 6 907,0\nCertification\n2016\nErreur connue détectée lors du test de validation HSIGC_32\nONE OFF\nEUR\n– 16 949,09\n0,00\n– 16 949,09\nCertification\n2016\nErreur connue détectée lors du test de validation HSIGC_5\nONE OFF\nEUR\n– 399,02\n0,00\n– 399,02\nCertification\n2015\nErreur connue Test de conformité n°8 NSIGC\nONE OFF\nEUR\n– 44,55\n0,00\n– 44,55\nCertification\n2016\nErreur extrapolée sur le 5ème trimestre du programme de développement rural 2007-2013\nESTIMATED BY AMOUNT\nEUR\n– 996 414,95\n0,00\n– 996 414,95\nCertification\n2015\nErreur la plus probable détectée sur les 4 premiers trimestres du dernier exercice de développement rural\nESTIMATED BY AMOUNT\nEUR\n– 430 526,99\n0,00\n– 430 526,99\nTotal FR:\nEUR\n– 1 457 366,66\n0,00\n– 1 457 366,66\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nIT\nClearance of accounts - Conformity Clearance\n2007\ndebt not recorded in Annex III\nONE OFF\n0,00 %\nEUR\n– 330 771,05\n0,00\n– 330 771,05\nCertification\n2017\nMLE for EAFRD population\nESTIMATED BY AMOUNT\nEUR\n– 766 522,66\n– 70 653,34\n– 695 869,32\nTotal IT:\nEUR\n– 1 097 293,71\n– 70 653,34\n– 1 026 640,37\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nNL\nCertification\n2015\nClearance of accounts EAFRD closure exercise 2007-2013. Financial correction is composed of the sum of the MLE for Q1-Q4 (EUR 323 284,12).\nESTIMATED BY AMOUNT\nEUR\n– 323 284,12\n– 30 599,35\n– 292 684,77\nCertification\n2016\nClearance of accounts EAFRD closure exercise 2007-2013. Financial correction is composed of the sum of the MLE Q5 (EUR 666 290,0).\nESTIMATED BY AMOUNT\nEUR\n– 666 290,0\n0,00\n– 666 290,0\nTotal NL:\nEUR\n– 989 574,12\n– 30 599,35\n– 958 974,77\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nPT\nRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)\n2010\nDeficient checks on the SME status\nONE OFF\nEUR\n– 986 742,27\n– 19 734,85\n– 967 007,42\nRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)\n2011\nDeficient checks on the SME status\nONE OFF\nEUR\n– 661 912,45\n– 13 238,25\n– 648 674,2\nRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)\n2012\nDeficient checks on the SME status\nONE OFF\nEUR\n– 383 755,22\n– 7 675,1\n– 376 080,12\nRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)\n2013\nDeficient checks on the SME status\nONE OFF\nEUR\n– 2 742 818,76\n– 54 856,38\n– 2 687 962,38\nRural Development EAFRD Investment - private beneficiaries\n2014\nDeficient checks on the SME status\nONE OFF\nEUR\n– 1 090 453,19\n– 11 739,23\n– 1 078 713,96\nRural Development EAFRD investment - private beneficiaries\n2015\nDeficient checks on the SME status\nONE OFF\nEUR\n– 1 631 769,52\n– 6 527,08\n– 1 625 242,44\nRural Development EAFRD investment - private beneficiaries\n2016\nDeficient checks on the SME status\nONE OFF\nEUR\n– 593 335,15\n0,00\n– 593 335,15\nTotal PT:\nEUR\n– 8 090 786,56\n– 113 770,89\n– 7 977 015,67\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nRO\nRural Development EAFRD Measures with flat-rate support\n2015\nCreation of artificial conditions for receiving a financial support higher than the regulatory ceiling\nONE OFF\nEUR\n– 112 285,43\n0,00\n– 112 285,43\nRural Development EAFRD Measures with flat-rate support\n2016\nCreation of artificial conditions for receiving a financial support higher than the regulatory ceiling\nONE OFF\nEUR\n– 299 457,9\n0,00\n– 299 457,9\nRural Development EAFRD Axis 2 (2007-2013, area related measures)\n2010\nDeduction of RD2/2011/010/RO - CY 2010\nESTIMATED BY AMOUNT\nEUR\n2 731 178,66\n5 486,46\n2 725 692,2\nRural Development EAFRD Investment - public beneficiaries\n2014\nInsufficient checks on the eligibility criteria for the projects (Agro-tourism or Accommodation for tourists in rural areas)\nFLAT RATE\n5,00 %\nEUR\n– 35 915,55\n– 18 124,26\n– 17 791,29\nRural Development EAFRD Measures with flat-rate support\n2015\nInsufficient checks on the eligibility criteria for the projects (Agro-tourism or Accommodation for tourists in rural areas)\nFLAT RATE\n5,00 %\nEUR\n– 847 408,37\n0,00\n– 847 408,37\nRural Development EAFRD Measures with flat-rate support\n2016\nInsufficient checks on the eligibility criteria for the projects (Agro-tourism or Accommodation for tourists in rural areas)\nFLAT RATE\n5,00 %\nEUR\n– 718 001,23\n0,00\n– 718 001,23\nCertification\n2015\nKnown error (advances) + reconciliation error\nONE OFF\nEUR\n– 343 392,94\n– 10 564,52\n– 332 828,42\nCertification\n2015\nKnown error (non-IACS)\nONE OFF\nEUR\n– 7 479,27\n– 7 479,27\n0,00\nRural Development EAFRD Complement to direct payment (2007-2013)\n2010\nLPIS - Cross-checks and OTSC weakness CY 2009 - CNDP\nESTIMATED BY AMOUNT\nEUR\n– 3 702 778,52\n0,00\n– 3 702 778,52\nRural Development EAFRD Axis 2 (2007-2013, area related measures)\n2009\nLPIS - Cross-checks and OTSC weakness CY 2009 - RD\nESTIMATED BY AMOUNT\nEUR\n– 11 640 416,05\n– 0,17\n– 11 640 415,88\nRural Development EAFRD Axis 2 (2007-2013, area related measures)\n2010\nLPIS - Cross-checks and OTSC weakness CY 2009 - RD\nESTIMATED BY AMOUNT\nEUR\n– 12 554 382,97\n– 25 219,59\n– 12 529 163,38\nRural Development EAFRD Axis 2 (2007-2013, area related measures)\n2010\nLPIS - Cross-checks and OTSC weakness CY 2010 - RD\nESTIMATED BY AMOUNT\nEUR\n– 26 997 516,0\n– 54 233,35\n– 26 943 282,65\nCertification\n2015\nMost likely error (IACS+non-IACS) FY2015 and FY2016\nESTIMATED BY AMOUNT\nEUR\n– 34 194 181,65\n– 7 411 850,18\n– 26 782 331,47\nCertification\n2016\nMost likely error (IACS+non-IACS) FY2015 and FY2016\nESTIMATED BY AMOUNT\nEUR\n– 9 947 831,0\n– 2 719 256,79\n– 7 228 574,21\nTotal RO:\nEUR\n– 98 669 868,22\n– 10 241 241,67\n– 88 428 626,55\nMember State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nSE\nRural Development EAFRD investment - private beneficiaries\n2017\nCorrection on transitionary period FY2016-2017-2018: M01 (prev. 111), M04 (prev. 121) and M07 (prev. 321)\nFLAT RATE\n5,00 %\nEUR\n– 136,58\n0,00\n– 136,58\nRural Development EAFRD investment - public beneficiaries\n2017\nCorrection on transitionary period FY2016-2017-2018: M01 (prev. 111), M04 (prev. 121) and M07 (prev. 321)\nFLAT RATE\n5,00 %\nEUR\n– 254,37\n0,00\n– 254,37\nRural Development EAFRD Knowledge and innovation\n2017\nCorrection on transitionary period FY2016-2017-2018: M01 (prev. 111), M04 (prev. 121) and M07 (prev. 321)\nFLAT RATE\n5,00 %\nEUR\n– 314,51\n0,00\n– 314,51\nRural Development EAFRD investment - public beneficiaries\n2018\nCorrection on transitionary period FY2016-2017-2018: M01 (prev. 111), M04 (prev. 121) and M07 (prev. 321)\nFLAT RATE\n5,00 %\nEUR\n– 497,91\n0,00\n– 497,91\nRural Development EAFRD Knowledge and innovation\n2018\nCorrection on transitionary period FY2016-2017-2018: M01 (prev. 111), M04 (prev. 121) and M07 (prev. 321)\nFLAT RATE\n5,00 %\nEUR\n– 36,65\n0,00\n– 36,65\nRural Development EAFRD Measures with flat-rate support\n2015\nDeficiencies in KC: Selection and appraisal of projects; Evaluation of reasonableness of costs - M312\nFLAT RATE\n5,00 %\nEUR\n– 85 400,97\n– 85 400,97\n0,00\nRural Development EAFRD Measures with flat-rate support\n2016\nDeficiencies in KC: Selection and appraisal of projects; Evaluation of reasonableness of costs - M312\nFLAT RATE\n5,00 %\nEUR\n– 20 805,06\n0,00\n– 20 805,06\nRural Development EAFRD investment - public beneficiaries\n2015\nDeficiencies in KC: Selection and appraisal of projects; Evaluation of reasonableness of costs - M321\nFLAT RATE\n5,00 %\nEUR\n– 1 009 988,55\n– 1 009 988,55\n0,00\nRural Development EAFRD investment - public beneficiaries\n2016\nDeficiencies in KC: Selection and appraisal of projects; Evaluation of reasonableness of costs - M321\nFLAT RATE\n5,00 %\nEUR\n– 10 921,32\n0,00\n– 10 921,32\nRural Development EAFRD Knowledge and innovation\n2015\nDeficiencies in KC: Selection and appraisal of projects (M111, M331); Adequate verification of all payment claims (M331)\nFLAT RATE\n5,00 %\nEUR\n– 780 486,39\n– 1 632,52\n– 778 853,87\nRural Development EAFRD Knowledge and innovation\n2016\nDeficiencies in KC: Selection and appraisal of projects (M111, M331); Adequate verification of all payment claims(M331)\nFLAT RATE\n5,00 %\nEUR\n– 226 592,89\n0,00\n– 226 592,89\nRural Development EAFRD investment - private beneficiaries\n2015\nDeficiencies in KC: Selection and appraisal of projects - M121\nFLAT RATE\n5,00 %\nEUR\n– 115 476,12\n– 115 476,12\n0,00\nRural Development EAFRD investment - private beneficiaries\n2016\nDeficiencies in KC: Selection and appraisal of projects - M121\nFLAT RATE\n5,00 %\nEUR\n– 349,35\n0,00\n– 349,35\nTotal SE:\nEUR\n– 2 251 260,67\n– 1 212 498,16\n– 1 038 762,51\nCurrency\nAmount\nDeductions\nFinancial Impact\nEUR\n– 115 715 913,82\n– 12 311 475,22\n– 103 404 438,6",
  "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/2019/265/annex/division/3",
    "retrieved_at": "2026-11-01T15:12:49.885095+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."
}