54The management of the financing of the Funds is principally in the hands of the national administrative authorities responsible for ensuring that the EU rules are strictly observed and is based on trust between national and European Union authorities. Only the Member State is in a position to know and determine precisely the information necessary for drawing up the accounts of the Funds, since the Commission is not close enough to obtain the information it needs from the economic operators (see, to that effect, judgments of 7 October 2004 in Spain v Commission, C‑153/01, ECR, EU:C:2004:589, paragraph 133 and the case-law cited, and in Austria v Commission, cited in paragraph 52 above, EU:T:2009:305, paragraph 182 and the case-law cited).
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