Mattie McGrath (Tipperary, Independent)
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2482. To ask the Minister for Agriculture, Food and the Marine further to Parliamentary Question No. 358 of 16 December 2020, if he will clarify and address matters in relation to the Court of Auditors Report dated 22 December 2006 referenced (details supplied). [18984/21]

Charlie McConalogue (Donegal, Fianna Fail)
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In accordance with the European Commission Regulation (EC) 1782/2003, payment entitlements under the Single Payment Scheme, were established by farmers who farmed during the reference years of 2000, 2001 and 2002. These payment entitlements were not attached to land.

Article 46(2) of Regulation (EC) 1782 of 2003 this Article sets out the rules surrounding the transfer of payment entitlements, with and without land. Under the Single Farm Payment, payment entitlements were not attached to land. The regulations in relation to the consolidation of payment entitlements on owned and leased land were originally set out in Commission Regulation (EC) No 795/2004 which was repealed by commission regulation (EC) No 1120/2009.

Article 33(3) of Regulation (EC) 1782/2003 refers to the eligibility of farmers that were in a new partnership (mergers) or a partnership that ended (scissions) during the reference period for the Single Payment Scheme. Payment entitlements under the Single Payments Scheme were not attached to land.

The EU Court of Auditors report of 22 December 2006 is an initial letter of findings following an audit. During an audit process, it is customary that there are many initial findings at the beginning of the auditing process. These initial findings are then subject to further discussion. Some of these findings remain and others are found to be non-issues; the consolidation process within Ireland under the Single Payment Scheme was one such item. In fact, the report itself states “The audit findings...are of a preparatory nature at this stage of the proceedings”. This initial finding did not appear in the final report, and was dismissed during clarifications during the audit process.