ANNEXU.K.

BUDGET ITEM: 6701

MSMeasureFinancial YearReasonType%CurrencyAmountDeductionsFinancial impact
BECertification2009ineligible expenditureONE-OFFEUR-4 742,94-4 742,940,0
BEFinancial audit - Late payments and payment deadlines2009late paymentsONE-OFFEUR-364 960,7-364 960,70,0
BE TotalEUR-369 703,64-369 703,640,0
CYFinancial audit - Overshooting2010Exceeding of financial ceilingsONE-OFFEUR-24 368,21-24 368,210,0
CYCross Compliance2006Good Agricultural and Environmental Conditions not defined, on-the-spot controls weaknesses (claim year 2005)FLAT RATE5,0 %CYP-11 620,7-1 561,8-10 058,9
CYCross Compliance2007Good Agricultural and Environmental Conditions not defined, on-the-spot controls weaknesses (claim year 2005)FLAT RATE5,0 %EUR-180,840,0-180,84
CYCross Compliance2007Good Agricultural and Environmental Conditions not defined, on-the-spot controls weaknesses (claim year 2006)FLAT RATE5,0 %EUR-50 451,34-7 171,08-43 280,26
CYCross Compliance2008Good Agricultural and Environmental Conditions not defined, on-the-spot controls weaknesses (claim year 2005)FLAT RATE5,0 %EUR-0,230,0-0,23
CYCross Compliance2008Good Agricultural and Environmental Conditions not defined, on-the-spot controls weaknesses (claim year 2006)FLAT RATE5,0 %EUR-13,680,0-13,68
CYCross Compliance2008Good Agricultural and Environmental Conditions not defined (claim year 2007)FLAT RATE2,0 %EUR-38 733,21-4 646,06-34 087,15
CYCross Compliance2009Good Agricultural and Environmental Conditions not defined, on-the-spot controls weaknesses (claim year 2006)FLAT RATE5,0 %EUR-0,130,0-0,13
CYCross Compliance2009Good Agricultural and Environmental Conditions not defined (claim year 2007)FLAT RATE2,0 %EUR-18,90,0-18,9
CY TotalCYP-11 620,7-1 561,8-10 058,9
CY TotalEUR-113 766,55-36 185,35-77 581,19
CZFinancial audit - Overshooting2010exceeding of ceilingsONE-OFFEUR-11 170,27-11 170,270,0
CZ TotalEUR-11 170,27-11 170,270,0
DEClearance of accounts - Conformity Clearance2010Reduction in accordance with clearance decisionONE-OFFEUR-7 108 483,29-7 108 483,290,0
DECertification2008total error exceeding the level of materiality (EAGF Annex III population)ONE-OFFEUR-36 170,390,0-36 170,39
DE TotalEUR-7 144 653,68-7 108 483,29-36 170,39
DKFinancial audit - Overshooting2010Exceeding of financial ceilingsONE-OFFEUR-898,56-898,560,0
DK TotalEUR-898,56-898,560,0
EEFinancial audit - Late payments and payment deadlines2010Late paymentsONE-OFFEUR-10 003,08-10 003,080,0
EE TotalEUR-10 003,08-10 003,080,0
ESFinancial audit - Overshooting2010exceeding of financial ceilingsONE-OFFEUR-2 626 687,43-2 626 687,430,0
ESFinancial audit - Late payments and payment deadlines2010late paymentsONE-OFFEUR-4 646 885,25-4 646 885,250,0
ESMilk - Quota2010recovery of milk levyONE-OFFEUR697 302,87697 302,870,0
ESCertification2007Systematic errors (EAGF non-IACS population)ONE-OFFEUR-125 570,620,0-125 570,62
ESCertification2008Problems concerning mainly material and known errors in the accounts and/ or debtors (EAGF)ONE-OFFEUR-27 516,380,0-27 516,38
ESCertification2008ineligible expenditureONE-OFFEUR-242 423,550,0-242 423,55
ESFinancial audit - Overshooting2008overshooting of financial ceilingsONE-OFFEUR-691 056,570,0-691 056,57
ESFruit and Vegetables - Tomato Processing2006ineligible expenditure - the interests paid following non-respect of payment deadlinesONE-OFFEUR-2 336,20,0-2 336,2
ESExport refunds - other2006ineligible expenditure - the interests paid following non-respect of payment deadlinesONE-OFFEUR-148,250,0-148,25
ESFruit and Vegetables - Operational Programmes2007ineligible expenditure - the interests paid following non-respect of payment deadlinesONE-OFFEUR-20 720,150,0-20 720,15
ES_Recoveries2006ineligible expenditure - the interests paid following non-respect of payment deadlinesONE-OFFEUR-221 965,920,0-221 965,92
ES_Recoveries2007ineligible expenditure - the interests paid following non-respect of payment deadlinesONE-OFFEUR-133 057,740,0-133 057,74
ES TotalEUR-8 041 065,19-6 576 269,81-1 464 795,38
FIFinancial audit - Late payments and payment deadlines2010late paymentsONE-OFFEUR-11 361,66-11 361,660,0
FI TotalEUR-11 361,66-11 361,660,0
GBFinancial audit - Overshooting2010Exceeding of ceilingsONE-OFFEUR-9 281,94-9 281,940,0
GBFinancial audit - Late payments and payment deadlines2010late paymentsONE-OFFEUR-1 456 625,58-1 456 625,580,0
GBCross Compliance2007Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2006FLAT RATE5,0 %EUR-7 271 825,45-195 560,21-7 076 265,24
GBCross Compliance2008Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2006FLAT RATE5,0 %EUR14 207,120,014 207,12
GBCross Compliance2008Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2007FLAT RATE5,0 %EUR-10 469 049,05-90 522,67-10 378 526,39
GBCross Compliance2009Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2006FLAT RATE5,0 %EUR7 219,27-496,317 715,58
GBCross Compliance2009Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2007FLAT RATE5,0 %EUR-12 452,64-12 759,95307,3
GBCross Compliance2009Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2008FLAT RATE5,0 %EUR-10 396 466,70,0-10 396 466,7
GBCross Compliance2010Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2008FLAT RATE5,0 %EUR-18 620,640,0-18 620,64
GB TotalEUR-29 612 895,62-1 765 246,65-27 847 648,97
HUDirect Decoupled Aid (single area payment scheme - SAPS)2007weaknesses in LPIS-GIS, weaknesses related to administrative and cross-checks, weaknesses related to on-the-spot checksONE-OFFEUR-2 405 065,120,0-2 405 065,12
HUDirect Decoupled Aid (single area payment scheme - SAPS)2008weaknesses in LPIS-GIS, weaknesses related to administrative and cross-checks, weaknesses related to on-the-spot checksONE-OFFEUR-2 838 373,290,0-2 838 373,29
HUFinancial audit - Late payments and payment deadlines2010Late paymentsONE-OFFEUR-21 609,3-21 609,30,0
HU TotalEUR-5 265 047,71-21 609,3-5 243 438,41
IEFinancial audit - Late payments and payment deadlines2010late paymentsONE-OFFEUR-95 332,91-95 332,910,0
IEPublic Storage - Sugar2005not meeting the regulatory minimum control levelFLAT RATE5,0 %EUR-983,00,0-983,0
IEPublic Storage - Sugar2006not meeting the regulatory minimum control levelFLAT RATE5,0 %EUR-3 392,00,0-3 392,0
IERD Guarantee Accompanying Measures (area related measures)2002alleged misapplication of agricultural funds (olaf case of/2007/0586)ONE-OFFEUR-101 731,00,0-101 731,0
IERD Guarantee Accompanying Measures (area related measures)2003alleged misapplication of agricultural funds (olaf case of/2007/0586)ONE-OFFEUR-8 697,00,0-8 697,0
IERD Guarantee Accompanying Measures (area related measures)2004alleged misapplication of agricultural funds (olaf case of/2007/0586)ONE-OFFEUR-8 697,00,0-8 697,0
IERD Guarantee Accompanying Measures (area related measures)2005alleged misapplication of agricultural funds (olaf case of/2007/0586)ONE-OFFEUR-8 697,00,0-8 697,0
IERural Development EAGGF (2000-2006) - Area related measures2006alleged misapplication of agricultural funds (olaf case of/2007/0586)ONE-OFFEUR-8 697,00,0-8 697,0
IE TotalEUR-236 226,91-95 332,91-140 894,0
ITFinancial audit - Late payments and payment deadlines2007non-respect of payment deadlinesONE-OFFEUR-27 293 119,72-27 293 119,720,0
ITFinancial audit - Overshooting2009Exceeding of ceilingsONE-OFFEUR-207 254,09-207 254,090,0
ITFinancial audit - Late payments and payment deadlines2009Non-respect of payment deadlinesONE-OFFEUR-2 543 462,81-2 543 462,810,0
ITOlive Oil - Production Aid2005weaknesses in the controls of mills and compatibility of yieldsONE-OFFEUR-10 702 915,00,0-10 702 915,0
ITOlive Oil - Production Aid2006weaknesses in the controls of mills and compatibility of yieldsONE-OFFEUR-10 752 842,00,0-10 752 842,0
IT TotalEUR-51 499 593,62-30 043 836,62-21 455 757,0
LTDirect Payments2006Weaknesses in the LPIS-GIS and ineffectiveness of the risk analysisFLAT RATE2,0 %LTL-7 134 543,980,0-7 134 543,98
LTDecoupled Direct Aids2007Weaknesses in the LPIS-GIS and ineffectiveness of the risk analysisFLAT RATE2,0 %EUR-2 564 280,330,0-2 564 280,33
LTDecoupled Direct Aids2008Weaknesses in the LPIS-GIS and ineffectiveness of the risk analysisFLAT RATE2,0 %EUR-1 133,570,0-1 133,57
LT TotalLTL-7 134 543,980,0-7 134 543,98
LT TotalEUR-2 565 413,90,0-2 565 413,9
MTCross Compliance2006Statutory Management Requirements 7-8, Minimum control rate not achieved, Good Agricultural and Environment Conditions not checked effectively (claim year 2005)FLAT RATE5,0 %MTL-498,470,0-498,47
MTCross Compliance2007Statutory Management Requirements 7-8, Minimum control rate not achieved, Good Agricultural and Environment Conditions not checked effectively (claim year 2005)FLAT RATE5,0 %EUR-1,520,0-1,52
MT TotalMTL-498,470,0-498,47
MT TotalEUR-1,520,0-1,52
NLOther Direct Aid - Bovines2007Non application of sanctions in the case of potentially eligible animalsONE-OFFEUR-918 301,00,0-918 301,0
NLOther Direct Aid - Bovines2008Non application of sanctions in the case of potentially eligible animalsONE-OFFEUR-629 514,00,0-629 514,0
NLCross Compliance2006Deficient sanctioning system/lack of control certain Statutory Management Requirements and Good Agricultural and Environment Conditions/ Claim year 2005FLAT RATE10,0 %EUR-1 943 408,16-15 542,27-1 927 865,89
NLCross Compliance2007Deficient sanctioning system/lack of control certain Statutory Management Requirements and Good Agricultural and Environment Conditions/ Claim year 2005FLAT RATE10,0 %EUR-3 585,00,0-3 585,0
NLCross Compliance2007Deficient sanctioning system/lack of control certain Statutory Management Requirements and Good Agricultural and Environment Conditions/ Claim year 2006FLAT RATE10,0 %EUR-4 741 138,56-42 883,69-4 698 254,87
NLCross Compliance2008Deficient sanctioning system/ Claim year 2007 first pillarFLAT RATE10,0 %EUR-7 793 074,54-50 000,63-7 743 073,9
NLCross Compliance2008Deficient sanctioning system/lack of control certain Statutory Management Requirements and Good Agricultural and Environment Conditions/ Claim year 2006FLAT RATE10,0 %EUR-9 280,510,0-9 280,51
NLCross Compliance2009Deficient sanctioning system/ Claim year 2007 first pillarFLAT RATE10,0 %EUR-68 832,590,0-68 832,59
NL TotalEUR-16 107 134,37-108 426,6-15 998 707,77
PLCertification2008non-refunded recoveries (EAGF population)ONE-OFFPLN-1 245 393,630,0-1 245 393,63
PL TotalPLN-1 245 393,630,0-1 245 393,63
PTFruit and Vegetables - Operational Programmes2006deficiencies in the environmental management of packagingONE-OFFEUR-1 208,260,0-1 208,26
PTFruit and Vegetables - Operational Programmes2006incorrect calculation of the value of the market productionONE-OFFEUR-3 563,040,0-3 563,04
PTFruit and Vegetables - Operational Programmes2007incorrect calculation of the value of the market productionONE-OFFEUR-5 197,210,0-5 197,21
PTFruit and Vegetables - Operational Programmes2007incorrect calculation of the value of the market productionONE-OFFEUR-14 841,090,0-14 841,09
PTFruit and Vegetables - Operational Programmes2008incorrect calculation of the value of the market productionONE-OFFEUR-3 380,720,0-3 380,72
PTFruit and Vegetables - Operational Programmes2008incorrect calculation of the value of the market productionONE-OFFEUR-9 920,190,0-9 920,19
PT TotalEUR-38 110,510,0-38 110,51
SEFinancial audit - Overshooting2010Exceeding of financial ceilingsONE-OFFEUR-15 111,28-15 111,280,0
SEFinancial audit - Late payments and payment deadlines2010Late paymentsONE-OFFEUR-29 000,06-29 000,060,0
SEOther Direct Aid - Bovines2007Non application of sanctions regarding potentially eligible animalsONE-OFFEUR-34 718,00,0-34 718,0
SEOther Direct Aid - Bovines2008Non application of sanctions regarding potentially eligible animalsONE-OFFEUR-72 854,00,0-72 854,0
SE TotalEUR-151 683,34-44 111,34-107 572,0
6 7 0 1 TotalCYP-11 620,7-1 561,8-10 058,9
6 7 0 1 TotalLTL-7 134 543,980,0-7 134 543,98
6 7 0 1 TotalMTL-498,470,0-498,47
6 7 0 1 TotalPLN-1 245 393,630,0-1 245 393,63
6 7 0 1 TotalEUR-121 178 730,12-46 202 639,08-74 976 091,04

BUDGET ITEM: 6803

MSMeasureFinancial YearReasonType%CurrencyAmountDeductionsFinancial impact
ITSugar - Assigned Revenue_2009Sugar temporary restructuringONE-OFFEUR-5 732 481,49-5 732 481,490,0
IT TotalEUR-5 732 481,49-5 732 481,490,0
6 8 0 3 TotalEUR-5 732 481,49-5 732 481,490,0

BUDGET ITEM: 6711

MSMeasureFinancial YearReasonType%CurrencyAmountDeductionsFinancial impact
BERural Development EAFRD Axis 2 (2007-2013, area related measures)2008deficiencies in controls of Agri-environment (214) and Natural Handicaps (212) measuresFLAT RATE5,0 %EUR-841 698,00,0-841 698,0
BERural Development EAFRD Axis 2 (2007-2013, area related measures)2009deficiencies in controls of Agri-environment (214) and Natural Handicaps (212) measuresFLAT RATE5,0 %EUR-990 437,00,0-990 437,0
BERural Development EAFRD Axis 2 (2007-2013, area related measures)2010deficiencies in controls of Agri-environment (214) and Natural Handicaps (212) measuresFLAT RATE5,0 %EUR-929 676,00,0-929 676,0
BE TotalEUR-2 761 811,00,0-2 761 811,0
CYCross Compliance2008Good Agricultural and Environment Conditions not defined (claim year 2007)FLAT RATE2,0 %EUR-7 242,86-533,72-6 709,14
CYCross Compliance2009Good Agricultural and Environment Conditions not defined (claim year 2007)FLAT RATE2,0 %EUR-1 170,90,0-1 170,9
CY TotalEUR-8 413,76-533,72-7 880,04
FIRural Development EAFRD Axis 2 (2007-2013, area related measures)2007Ineligible expenditureONE-OFFEUR-22 419,00,0-22 419,0
FIRural Development EAFRD Axis 2 (2007-2013, area related measures)2008Ineligible expenditureONE-OFFEUR-22 445,00,0-22 445,0
FI TotalEUR-44 864,00,0-44 864,0
FRCertification2008known errorONE-OFFEUR-12 464,230,0-12 464,23
FRCertification2008most likely errorONE-OFFEUR-33 128,120,0-33 128,12
FRRural Development EAFRD Axis 3 (2007-2013)2007weaknesses in controls of measures: 121 - Modernisation of agricultural holdings, 323 - Conservation and upgrading of the rural heritageFLAT RATE5,0 %EUR-26 631,890,0-26 631,89
FRRural Development EAFRD Axis 1 (2007-2013)2007weaknesses in controls of measures: 121 - Modernisation of agricultural holdings, 323 - Conservation and upgrading of the rural heritageFLAT RATE5,0 %EUR-139 159,620,0-139 159,62
FRRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2008weaknesses in controls of measures: 121 - Modernisation of agricultural holdings, 323 - Conservation and upgrading of the rural heritageFLAT RATE5,0 %EUR-425 812,370,0-425 812,37
FRRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2009weaknesses in controls of measures: 121 - Modernisation of agricultural holdings, 323 - Conservation and upgrading of the rural heritageFLAT RATE5,0 %EUR-172 239,160,0-172 239,16
FR TotalEUR-809 435,380,0-809 435,38
GBRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2008Weaknesses in key controlsFLAT RATE5,0 %EUR-17 599,910,0-17 599,91
GBRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2009Weaknesses in key controlsFLAT RATE5,0 %EUR-17 278,260,0-17 278,26
GBRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2010Weaknesses in key controlsFLAT RATE5,0 %EUR-215 112,69-92 864,27-122 248,42
GBCross Compliance2007Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2007FLAT RATE5,0 %EUR-368 239,540,0-368 239,54
GBCross Compliance2008Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2007FLAT RATE5,0 %EUR-286 742,050,0-286 742,05
GBCross Compliance2008Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2008FLAT RATE5,0 %EUR-646 960,520,0-646 960,52
GBCross Compliance2009Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2007FLAT RATE5,0 %EUR-1 382,740,0-1 382,74
GBCross Compliance2009Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2008FLAT RATE5,0 %EUR-394 353,280,0-394 353,28
GBCross Compliance2010Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2008FLAT RATE5,0 %EUR-1 635,680,0-1 635,68
GB TotalEUR-1 949 304,67-92 864,27-1 856 440,4
NLRural Development EAFRD Axis 2 (2007-2013, area related measures)2007Weaknesses in admin checks of livestock density for Agri-Environment commitments, verification of Agri-Environment commitments & amount of fertilizers, notifications in advance of on-the-spot checks, traceability of on-the-spot checks measurement and checks on livestock density, sanction systemFLAT RATE5,0 %EUR-494 059,00,0-494 059,0
NLRural Development EAFRD Axis 2 (2007-2013, area related measures)2008Weaknesses in admin checks of livestock density for Agri-Environment commitments, verification of Agri-Environment commitments & amount of fertilizers, notifications in advance of on-the-spot checks, traceability of on-the-spot checks measurement and checks on livestock density, sanction systemFLAT RATE5,0 %EUR-874 038,0-21 831,0-852 207,0
NLRural Development EAFRD Axis 2 (2007-2013, area related measures)2009Weaknesses in admin checks of livestock density for Agri-Environment commitments, verification of Agri-Environment commitments & amount of fertilizers, notifications in advance of on-the-spot checks, traceability of on-the-spot checks measurement and checks on livestock density, sanction systemFLAT RATE5,0 %EUR-672 205,00,0-672 205,0
NLCross Compliance2008Deficient sanctioning system, claim year 2007FLAT RATE10,0 %EUR-16 005,090,0-16 005,09
NLCross Compliance2009Deficient sanctioning system, claim year 2007FLAT RATE10,0 %EUR-22 593,38-4 366,14-18 227,24
NL TotalEUR-2 078 900,47-26 197,14-2 052 703,33
6 7 1 1 TotalEUR-7 652 729,28-119 595,13-7 533 134,15

BUDGET ITEM: 6500

MSMeasureFinancial YearReasonType%CurrencyAmountDeductionsFinancial impact
LTRural Development - Transitional Instrument2006Weaknesses in the LPIS-GIS - RD measure EFLAT RATE2,0 %EUR-945 870,520,0-945 870,52
LTRural Development - Transitional Instrument2006Weaknesses in the LPIS-GIS - RD measure HFLAT RATE2,0 %EUR-24 632,190,0-24 632,19
LTRural Development - Transitional Instrument2006Weaknesses in the LPIS-GIS - RD measure FFLAT RATE2,0 %EUR-309 889,540,0-309 889,54
LTRural Development - Transitional Instrument2006Weaknesses in the LPIS-GIS and ineffectiveness of the risk analysis, timing of the on-the-spot checksFLAT RATE2,0 %EUR-651 604,160,0-651 604,16
LTRural Development - Transitional Instrument2007Weaknesses in the LPIS-GIS - RD measure EFLAT RATE2,0 %EUR-985 316,480,0-985 316,48
LTRural Development - Transitional Instrument2007Weaknesses in the LPIS-GIS - RD measure FFLAT RATE2,0 %EUR-445 708,090,0-445 708,09
LTRural Development - Transitional Instrument2007Weaknesses in the LPIS-GIS - RD measure HFLAT RATE2,0 %EUR-45 653,140,0-45 653,14
LTRural Development - Transitional Instrument2007Weaknesses in the LPIS-GIS and ineffectiveness of the risk analysis, timing of the on-the-spot checksFLAT RATE2,0 %EUR-523 102,070,0-523 102,07
LT TotalEUR-3 931 776,190,0-3 931 776,19
6 5 0 0 TotalEUR-3 931 776,190,0-3 931 776,19

BUDGET ITEM: 05 07 01 07

MSMeasureFinancial YearReasonType%CurrencyAmountDeductionsFinancial impact
GRFinancial audit - Overshooting2009overshooting of financial ceilingONE-OFFEUR-190 168,380,0-190 168,38
GRFinancial audit - Late payments and payment deadlines2009Late paymentsONE-OFFEUR-5 005 611,96-5 147 574,91141 962,95
GRFinancial audit - Overshooting2009overshooting of financial ceilingONE-OFFEUR-3 666 203,72-3 666 203,720,0
GRMeat Premiums - Bovines2001Reimbursement following judgement of the General Court in case T-344/05FLAT RATE100,0 %EUR16 220 422,60,016 220 422,6
GRMeat Premiums - Bovines2002Reimbursement following judgement of the General Court in case T-344/05FLAT RATE100,0 %EUR17 243 903,60,017 243 903,6
GRMeat Premiums - Bovines2003Reimbursement following judgement of the General Court in case T-344/05FLAT RATE100,0 %EUR1 066 391,490,01 066 391,49
GR TotalEUR25 668 733,63-8 813 778,6334 482 512,26
05 07 01 07 TotalEUR25 668 733,63-8 813 778,6334 482 512,26