The biggest correction against the UK was in relation to England (€111,678m) for weaknesses in the land parcel identification and geographic information systems (LPIS-GIS), in processing applications, administrative cross checks and on-the-spot controls. In addition, Northern Ireland's correction was calculated at €17,687m also in relation to weaknesses in LPIS-GIS as well as on-the-spot checks, payments and sanctions.
Whilst member States are responsible for paying out and checking expenditure under the Common Agricultural Policy (CAP), the Commission has the power to claw back funds in arrears if audits show that management and controls by member states are not good enough to guarantee the funds are spent according to the rules.
Member States are responsible for managing most CAP payments, mainly via their paying agencies. Member states are also in charge of controls, such as verifying farmer's claims for direct payments.
The Commission carries out more than 100 audits annually to verify member state controls and responses to shortcomings are sufficient.
For details on how the clearance of annual accounts system works, see MEMO/12/109 and the factsheet "Managing the agriculture budget wisely "