Division 4.3 The reconciliation code must be expressed by a three-character code corresponding to the following code list:
United Kingdom
| Code EAGF | A) Type of difference [Annual Declaration to (=MINUS) Monthly Declaration (T104)] |
|---|---|
| A01 | Administrative error (outstanding amounts to be recovered at the end of the financial year and credited to the EAGF via the Annual Declaration) |
| A02 | Rounding error |
| A03 | Misposting error (data input on wrong budget code) |
| A04 | Cut-off error (amount in Annual Declaration but not reported in T104) |
| A05 | Cut-off error (amount in T104 but not declared in Annual Declaration) |
| A06 | Payment error (payment pending in the bank) |
| A07 | Late payment correction |
| A08 | Ceiling error (correction because expenditure passed ceiling) |
| A09 | Off-set of irrecoverable amount |
| A10 | Off-set of irrecoverable amount (50/50 rule) |
| A11 | Correction due to recovery of outstanding debts |
| A12 | Correction due to double entry of expenditure |
| A13 | Reallocation of expenditure by Fund (national or community) |
| A20 | Conformity corrections |
| A21 | Adjustments on entitlements |
| A22 | Modulation not declared |
| A23 | Exchange rate corrections |
| A99 | Other error |
| Code EAFRD | B) Type of difference [Annual Declaration to (=MINUS) Quarterly Declaration (SFC2007)] |
| B02 | Rounding error |
| B03 | Misposting error (data input on wrong budget code) |
| B04 | Cut-off error (amount in Annual Declaration but not reported in Quarterly Declaration) |
| B05 | Cut-off error (amount in Quarterly Declaration but not declared in Annual Declaration) |
| B06 | Payment error (payment pending in the bank) |
| B11 | Correction due to recovery of outstanding debts |
| B12 | Correction due to double entry of expenditure |
| B13 | Reallocation of expenditure by Fund (national or community) |
| B14 | Co-financing rate error (amount with wrong co-financing rate in Annual Declaration) |
| B15 | Co-financing rate error (amount with wrong co-financing rate in Quarterly Declaration) |
| B16 | Difference due to co-financing rate in Quarterly Declaration |
| B99 | Other error |
| Code X-table | C) Type of difference [Annual Declaration to (=MINUS) X-table (EAGF and EAFRD)] |
| C01 | Administrative error (outstanding amounts to be recovered at the end of the financial year and credited to the EAGF via the Annual Declaration) |
| C02 | Rounding error |
| C03 | Misposting error (data input on wrong budget code) |
| C04 | Cut-off error (amount in Annual Declaration but not reported in X-table) |
| C05 | Cut-off error (amount in X-table but not declared in Annual Declaration) |
| C06 | Payment error (payment pending in the bank) |
| C07 | Late payment correction in AD |
| C08 | Ceiling error (correction in AD because expenditure passed ceiling) |
| C09 | Off-set of irrecoverable amount |
| C10 | Off-set of irrecoverable amount (50/50 rule) |
| C11 | Correction due to recovery of outstanding debts |
| C12 | Correction due to double entry of expenditure |
| C13 | Reallocation of expenditure by Fund (national or community) |
| C14 | EAFRD: Co-financing rate error (amount with wrong co-financing rate in Annual Declaration) |
| C15 | EAFRD: Co-financing rate error (amount with wrong co-financing rate in X-table) |
| C20 | Conformity corrections |
| C21 | Adjustments on entitlements |
| C22 | Modulation not declared |
| C23 | Exchange rate corrections |
| C24 | EAGF — 25 % retention on amounts resulting from cross-compliance (R1782/2003, Art. 9) |
| C25 | EAGF — 20 % retention on amounts recovered following irregularities (R1290/2005, Art. 32) |
| C98 | Not required X-table data |
| C99 | Other error |