69Since the EAGF’s financing is managed primarily by the national administrative authorities responsible for ensuring that the EU rules are strictly observed, and which have the necessary geographical proximity for that purpose (see, to that end, judgments of 24 January 2002, France v Commission, C‑118/99, EU:C:2002:39, paragraph 37, and of 7 July 2005, Greece v Commission, C‑5/03, EU:C:2005:426, paragraph 40), then, as the Advocate General stated in point 93 of his Opinion, the Member States are best placed to recover the sums unduly paid or lost as a result of irregularities or negligence and to determine the most appropriate steps to be taken in that respect.
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