# Commission Implementing Decision (EU) 2020/859 of 16 June 2020 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(2020) 3609) (Only the Bulgarian, Croatian, Czech, Danish, Dutch, English, French, German, Greek, Italian, Lithuanian, Polish, Romanian, Slovak, Slovenian 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
BG
Certification
2017
EAFRD IACS financial correction for MLE FY2017
ESTIMATED BY AMOUNT
EUR
-826 962,26
-141 780,04
-685 182,22
Clearance of Accounts - Financial Clearance
2016
Errors in EAGF and EAFRD
ONE OFF
EUR
-4 750,2
-75,67
-4 674,53
Clearance of Accounts - Financial Clearance
2018
Errors in EAGF and EAFRD
ONE OFF
EUR
-3 326,42
-10,04
-3 316,38
Certification
2017
Financial correction for MLE EAFRD NIACS FY2017
ESTIMATED BY AMOUNT
EUR
-1 288 760,47
0,00
-1 288 760,47
Rural Development EAFRD investment - private beneficiaries
2016
M121 - reasonableness of costs (10% evaluation committee)
FLAT RATE
10,00%
EUR
-49 000,39
0,00
-49 000,39
Rural Development EAFRD investment - private beneficiaries
2016
M121 - reasonableness of costs (5% direct purchase)
FLAT RATE
10,00%
EUR
-87,74
0,00
-87,74
Rural Development EAFRD investment - private beneficiaries
2016
M123 - reasonableness of costs (15% evaluation committee)
FLAT RATE
15,00%
EUR
-77 487,59
0,00
-77 487,59
Rural Development EAFRD investment - private beneficiaries
2016
M123 - reasonableness of costs (5% direct purchase)
FLAT RATE
5,00%
EUR
-405,2
0,00
-405,2
Rural Development EAFRD Measures with flat-rate support
2016
M311 - reasonableness of costs (5% direct purchase)
FLAT RATE
5,00%
EUR
-130,5
0,00
-130,5
Rural Development EAFRD Measures with flat-rate support
2016
M312 - reasonableness of costs (10% evaluation committee)
FLAT RATE
10,00%
EUR
-13 347,56
0,00
-13 347,56
Rural Development EAFRD Measures with flat-rate support
2016
M312 - reasonableness of costs (5% direct purchase)
FLAT RATE
5,00%
EUR
-1 679,09
0,00
-1 679,09
Total BG:
EUR
-2 265 937,42
-141 865,75
-2 124 071,67
CY
Rural Development EAFRD measures subject to IACS
2017
EAFRD/ Correct proceedings to ensure instigation of recovery of undue payments incl. administrative penalties following LPIS updates CY 2012-2017
ONE OFF
EUR
-862,71
0,00
-862,71
Total CY:
EUR
-862,71
0,00
-862,71
DE
Clearance of Accounts - Financial Clearance
2018
Differences in debts' reconciliation EAFRD
ONE OFF
EUR
-5 609,48
0,00
-5 609,48
Rural Development EAFRD investment - public beneficiaries
2018
financial clearance 2018 - Errors in samples
ONE OFF
EUR
-2 068,95
0,00
-2 068,95
Rural Development EAFRD Risk management
2018
financial clearance 2018 - Errors in samples
ONE OFF
EUR
-36 675,19
0,00
-36 675,19
Clearance of Accounts - Financial Clearance
2018
individual errors EAFRD
ONE OFF
EUR
-41 861,9
0,00
-41 861,9
Clearance of Accounts - Financial Clearance
2018
Individual errors EAFRD
ONE OFF
EUR
-43 440,35
0,00
-43 440,35
Total DE:
EUR
-129 655,87
0,00
-129 655,87
DK
Clearance of Accounts - Financial Clearance
2018
MLE for EAFRD above materiality
ESTIMATED BY AMOUNT
EUR
-104 531,21
-1 466,19
-103 065,02
Total DK:
EUR
-104 531,21
-1 466,19
-103 065,02
ES
Rural Development EAFRD investment - private beneficiaries
2016
5% correction on M4.2 - deficiency in the Key Control “Appropriate evaluation of the reasonableness of costs“.
FLAT RATE
5,00%
EUR
-114 165,67
-664,42
-113 501,25
Rural Development EAFRD investment - private beneficiaries
2017
5% correction on M4.2 - deficiency in the Key Control “Appropriate evaluation of the reasonableness of costs“.
FLAT RATE
5,00%
EUR
-131 669,04
-448,3
-131 220,74
Rural Development EAFRD investment - private beneficiaries
2018
5% correction on M4.2 - deficiency in the Key Control “Appropriate evaluation of the reasonableness of costs“.
FLAT RATE
5,00%
EUR
-311 351,53
0,00
-311 351,53
Clearance of Accounts - Financial Clearance
2018
Errors in EAGF and EAFRD
ONE OFF
EUR
-455,9
0,00
-455,9
Rural Development EAFRD Leader
2016
Irregular amounts - individual beneficiary audited in DAS PF/7915/2016)
ONE OFF
EUR
-210 283,49
0,00
-210 283,49
Rural Development EAFRD forestry measures
2017
Lack of Key Control "Verification that public procurement procedures are in compliance with national and Union Regulation" in ES07 (Castilla La Mancha)
FLAT RATE
10,00%
EUR
-311 018,95
-5 552,12
-305 466,83
Rural Development EAFRD forestry measures
2018
Lack of Key Control "Verification that public procurement procedures are in compliance with national and Union Regulation" in ES07 (Castilla La Mancha)
FLAT RATE
10,00%
EUR
-153 806,87
-11,66
-153 795,21
Total ES:
EUR
-1 232 751,45
-6 676,5
-1 226 074,95
FR
Rural Development EAFRD investment - private beneficiaries
2015
Ineligible expenditure - Measure 121
ONE OFF
EUR
-146 174,07
-14 617,41
-131 556,66
Rural Development EAFRD investment - private beneficiaries
2015
Ineligible expenditure - Measure 123
ONE OFF
EUR
-23 282,54
-2 328,25
-20 954,29
Rural Development EAFRD investment - public beneficiaries
2016
Ineligible expenditure - Measure 321
ONE OFF
EUR
-110 534,88
-3 583,62
-106 951,26
Rural Development EAFRD Leader
2015
Ineligible expenditure - Measure 413
ONE OFF
EUR
-2 942,49
0,00
-2 942,49
Rural Development EAFRD Measures with flat-rate support
2016
Ineligible expenditure - Measure 6.1
ONE OFF
EUR
-163 632,0
0,00
-163 632,0
Rural Development EAFRD Measures with flat-rate support
2017
Ineligible expenditure - Measure 6.1
ONE OFF
EUR
-607 432,0
0,00
-607 432,0
Rural Development EAFRD Measures with flat-rate support
2018
Ineligible expenditure - Measure 6.1
ONE OFF
EUR
-98 152,0
0,00
-98 152,0
Rural Development EAFRD measures subject to IACS
2018
Measure 10: late on-the-spot checks carried out for claim years 2015, 2016 and 2017
FLAT RATE
5,00%
EUR
-299 473,78
0,00
-299 473,78
Rural Development EAFRD measures subject to IACS
2019
Measure 10: late on-the-spot checks carried out for claim years 2015, 2016 and 2017
FLAT RATE
5,00%
EUR
-515 633,29
0,00
-515 633,29
Rural Development EAFRD measures subject to IACS
2018
Measure 11: late on-the-spot checks carried out for claim years 2015, 2016 and 2017
FLAT RATE
2,00%
EUR
-96 090,11
0,00
-96 090,11
Rural Development EAFRD measures subject to IACS
2019
Measure 11: late on-the-spot checks carried out for claim years 2015, 2016 and 2017
FLAT RATE
2,00%
EUR
-198 587,81
0,00
-198 587,81
Rural Development EAFRD measures subject to IACS
2017
Measure 13: late on-the-spot checks carried out for claim years 2015 and 2016
FLAT RATE
5,00%
EUR
-3 154 170,92
0,00
-3 154 170,92
Rural Development EAFRD measures subject to IACS
2018
Measure 13: late on-the-spot checks carried out for claim years 2015 and 2016
FLAT RATE
5,00%
EUR
-89 844,07
0,00
-89 844,07
Total FR:
EUR
-5 505 949,96
-20 529,28
-5 485 420,68
GB
Rural Development EAFRD investment - private beneficiaries
2016
absence of ancillary control “Adequate audit trail”.
FLAT RATE
2,00%
EUR
-1 001,86
0,00
-1 001,86
Rural Development EAFRD investment - private beneficiaries
2017
absence of ancillary control “Adequate audit trail”.
FLAT RATE
2,00%
EUR
-88 362,78
0,00
-88 362,78
Rural Development EAFRD investment - private beneficiaries
2018
absence of ancillary control “Adequate audit trail”.
FLAT RATE
2,00%
EUR
-96 261,44
0,00
-96 261,44
Clearance of Accounts - Financial Clearance
2018
CEB/2019/050/GB - Errors detected by the CB in EAGF and EAFRD
ONE OFF
EUR
-101,25
0,00
-101,25
Certification
2017
Financial errors in substantive testing for EAFRD
ONE OFF
EUR
-246,27
0,00
-246,27
Rural Development EAFRD investment - private beneficiaries
2017
weaknesses in key control "In-situ visits carried out for all investment operations to verify the realisation of the investment" – M4.2
FLAT RATE
5,00%
EUR
-11 918,5
0,00
-11 918,5
Rural Development EAFRD investment - private beneficiaries
2018
weaknesses in key control "In-situ visits carried out for all investment operations to verify the realisation of the investment" – M4.2
FLAT RATE
5,00%
EUR
-15 638,8
0,00
-15 638,8
Total GB:
EUR
-213 530,9
0,00
-213 530,9
HR
Clearance of Accounts - Financial Clearance
2018
Financial errors identified by the Certification Body EAFRD IACS
ONE OFF
EUR
-1 135,66
0,00
-1 135,66
Clearance of Accounts - Financial Clearance
2018
Multiannual sanctions EAFRD 14-20
ONE OFF
EUR
-401 708,13
0,00
-401 708,13
Total HR:
EUR
-402 843,79
0,00
-402 843,79
IE
Clearance of Accounts - Financial Clearance
2018
Debts EAFRD 2007-2013
ONE OFF
EUR
-277 576,99
0,00
-277 576,99
Clearance of Accounts - Financial Clearance
2018
Debts EAFRD 2014-2020
ONE OFF
EUR
-8 996,7
0,00
-8 996,7
Total IE:
EUR
-286 573,69
0,00
-286 573,69
IT
Rural Development EAFRD measures subject to IACS
2017
M10: quality of the on-the-spot checks - CY 2016
ONE OFF
EUR
-19 222,47
-208,22
-19 014,25
Rural Development EAFRD investment - private beneficiaries
2016
M125 and M04.3: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017
FLAT RATE
5,00%
EUR
-25 169,29
0,00
-25 169,29
Rural Development EAFRD investment - private beneficiaries
2017
M125 and M04.3: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017
FLAT RATE
5,00%
EUR
-5 526,3
0,00
-5 526,3
Rural Development EAFRD investment - private beneficiaries
2015
M125 and M04.3: incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016
ONE OFF
EUR
-153 741,22
0,00
-153 741,22
Rural Development EAFRD investment - private beneficiaries
2016
M125 and M04.3: incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016
ONE OFF
EUR
-3 414 818,82
0,00
-3 414 818,82
Rural Development EAFRD forestry measures
2016
M221 and M08.1: appropriate checks on double financing - CY2016 and 2017
ONE OFF
EUR
-1 574,9
0,00
-1 574,9
Rural Development EAFRD forestry measures
2017
M221 and M08.1: appropriate checks on double financing - CY2016 and 2017
ONE OFF
EUR
-1 681,47
0,00
-1 681,47
Rural Development EAFRD forestry measures
2015
M221, M226, M227 and M08: incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016
ONE OFF
EUR
-3 544,0
0,00
-3 544,0
Rural Development EAFRD forestry measures
2016
M221, M226, M227 and M08: incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016
ONE OFF
EUR
-357 155,54
0,00
-357 155,54
Rural Development EAFRD forestry measures
2016
M226, M227 and M08: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017
FLAT RATE
5,00%
EUR
-19 513,74
0,00
-19 513,74
Rural Development EAFRD forestry measures
2017
M226, M227 and M08: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017
FLAT RATE
5,00%
EUR
57,23
0,00
57,23
Rural Development EAFRD investment - public beneficiaries
2015
M321 and M07: Ineligible expenditure FY2016 and incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016
ONE OFF
EUR
-701,64
0,00
-701,64
Rural Development EAFRD investment - public beneficiaries
2016
M321 and M07: Ineligible expenditure FY2016 and incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016
ONE OFF
EUR
-564 100,95
0,00
-564 100,95
Rural Development EAFRD investment - public beneficiaries
2015
M321, M511, M07 and M20: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017
FLAT RATE
5,00%
EUR
-90,68
0,00
-90,68
Rural Development EAFRD investment - public beneficiaries
2016
M321, M511, M07 and M20: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017
FLAT RATE
5,00%
EUR
-85 711,13
0,00
-85 711,13
Rural Development EAFRD investment - public beneficiaries
2017
M321, M511, M07 and M20: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017
FLAT RATE
5,00%
EUR
-15 014,5
-3 252,7
-11 761,8
Rural Development EAFRD investment - public beneficiaries
2016
M323: incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY 2016
ONE OFF
EUR
-252 947,07
0,00
-252 947,07
Total IT:
EUR
-4 920 456,49
-3 460,92
-4 916 995,57
LT
Rural Development EAFRD Axis 1 - Measures with flat rate support
2014
Weakness of key controls
FLAT RATE
5,00%
EUR
-652 972,01
0,00
-652 972,01
Rural Development EAFRD Measures with flat-rate support
2015
Weakness of key controls
FLAT RATE
5,00%
EUR
-286 123,01
0,00
-286 123,01
Rural Development EAFRD Measures with flat-rate support
2016
Weakness of key controls
FLAT RATE
5,00%
EUR
-555 235,88
0,00
-555 235,88
Rural Development EAFRD Measures with flat-rate support
2017
Weakness of key controls
FLAT RATE
5,00%
EUR
-378 398,96
0,00
-378 398,96
Rural Development EAFRD Measures with flat-rate support
2018
Weakness of key controls
FLAT RATE
5,00%
EUR
-313 718,11
0,00
-313 718,11
Total LT:
EUR
-2 186 447,97
0,00
-2 186 447,97
NL
Clearance of Accounts - Financial Clearance
2018
Known and random errors in EAGF and EAFRD
ONE OFF
EUR
-221 311,13
0,00
-221 311,13
Total NL:
EUR
-221 311,13
0,00
-221 311,13
PL
Rural Development EAFRD forestry measures
2016
Double funding between afforestation and greening - FY2016
ONE OFF
EUR
-233 152,21
0,00
-233 152,21
Rural Development EAFRD forestry measures
2017
Double funding between afforestation and greening - FY2017
ONE OFF
EUR
-194 053,4
0,00
-194 053,4
Rural Development EAFRD forestry measures
2018
Double funding between afforestation and greening - FY2018
ONE OFF
EUR
-181 226,84
0,00
-181 226,84
Rural Development EAFRD forestry measures
2019
Double funding between afforestation and greening - FY2019
ONE OFF
EUR
-175 948,01
0,00
-175 948,01
Total PL:
EUR
-784 380,46
0,00
-784 380,46
SI
Cross-compliance
2017
Cross-compliance: limited scope of SMR 2 CY 2016
ONE OFF
EUR
-471,95
0,00
-471,95
Cross-compliance
2018
Cross-compliance: limited scope of SMR 2 CY 2017
ONE OFF
EUR
-393,82
0,00
-393,82
Cross-compliance
2019
Cross-compliance: limited scope of SMR 2 CY 2018
ONE OFF
EUR
-101,56
0,00
-101,56
Rural Development EAFRD measures subject to IACS
2017
Rural development IACS measures: Partial on-the-spot checks limited to one operation of animal welfare measure (M14) - CY2016
FLAT RATE
5,00%
EUR
-457,61
0,00
-457,61
Rural Development EAFRD measures subject to IACS
2018
Rural development IACS measures: Partial on-the-spot checks limited to one operation of animal welfare measure (M14) - CY2017
FLAT RATE
5,00%
EUR
-54,58
0,00
-54,58
Rural Development EAFRD forestry measures
2017
Rural development NIACS measures: Ineligible VAT costs for forestry measure M8 - FY2017 and FY2018
ONE OFF
EUR
-19 284,16
0,00
-19 284,16
Rural Development EAFRD forestry measures
2018
Rural development NIACS measures: Ineligible VAT costs for forestry measure M8 - FY2017 and FY2018
ONE OFF
EUR
-8 923,69
0,00
-8 923,69
Rural Development EAFRD forestry measures
2019
Rural development NIACS measures: Ineligible VAT costs for forestry measure M8 - FY2019
ONE OFF
EUR
-875,87
0,00
-875,87
Rural Development EAFRD investment - private beneficiaries
2017
Rural development NIACS measures: Lack of in-situ visits for investment measure M4 - FY2017 and FY2018
FLAT RATE
3,00%
EUR
-34 726,75
0,00
-34 726,75
Rural Development EAFRD investment - private beneficiaries
2018
Rural development NIACS measures: Lack of in-situ visits for investment measure M4 - FY2017 and FY2018
FLAT RATE
3,00%
EUR
-187 868,37
0,00
-187 868,37
Rural Development EAFRD investment - private beneficiaries
2019
Rural development NIACS measures: Lack of in-situ visits for investment measure M4 - FY2019
FLAT RATE
3,00%
EUR
-45 012,9
0,00
-45 012,9
Rural Development EAFRD Leader
2019
Rural development NIACS measures: Lack of in-situ visits for Leader measure M19 - FY2019
FLAT RATE
3,00%
EUR
-531,37
0,00
-531,37
Total SI:
EUR
-298 702,63
0,00
-298 702,63
SK
Certification
2017
MLE in EAFRD IACS
ESTIMATED BY AMOUNT
EUR
-261 153,88
-57 650,01
-203 503,87
Certification
2017
MLE in EAFRD NIACS
ESTIMATED BY AMOUNT
EUR
-733 450,69
-2 727,51
-730 723,18
Total SK:
EUR
-994 604,57
-60 377,52
-934 227,05
Currency
Amount
Deductions
Financial Impact
EUR
-19 548 540,25
-234 376,16
-19 314 164,09

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Source: https://www.legislation.gov.uk/eudn/2020/859/annex/division/5 (the official version)
Page: https://openlegislation.uk/eu-decision-2020-859/annex/division-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.