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Which of the following best describes the role of the European Court of Auditors (ECA) in ensuring that EU funds are used correctly according to Article 318 TFEU?
A
It directly manages EU funds distributed by national authorities.
B
It participates in the adoption of the annual budget for the European Union.
C
It reviews and reports on the implementation of the EU financial regulations, ensuring compliance with Article 318 TFEU.
D
It oversees the distribution and application of EU funds at the national level.
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