23. 10. 97 Official Journal of the European Communities L 250/1 (Acts whose publication is obligatory) COMMISSION REGULATION (EC) No 2064/97 of 15 October 1997 establishing detailed arrangements for the implementation of Council Regulation (EEC) No 4253/88 as regards the financial control by Member States of operations co-financed by the Structural Funds THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EEC) No 4253/88 of 19 December 1988 laying down provisions for imple- menting Regulation (EEC) No 2052/88 as regards coord- ination of the activities of the different Structural Funds between themselves and with the operations of the Euro- pean Investment Bank and the other existing financial instruments ('), as last amended by Regulation (EC) No 3193/94 (), and in particular the fourth subparagraph of Article 23 (1) thereof, Having consulted the Advisory Committee on the Dev- elopment and Conversion of Regions and the Committee set up pursuant to Article 124 of the Treaty, Whereas Article 23 (1) of Regulation (EEC) No 4253/88 lays down the principles governing the financial control by Member States of the operations co-financed by the Structural Funds; Whereas it is necessary, in order to ensure an acceptable level of financial control throughout the Community, for certain minimum control requirements to be specified in detail; Whereas, in view of the specific constitutional and ad- ministrative characteristics of each Member State, it is necessary for this Regulation to be supplemented by appropriate administrative arrangements to be made between the Commission and each Member State; Whereas this Regulation should apply to the forms of assistance provided for in Article S (2) of Regulation (EEC) No 2052/88 of 24 June 1988 on the tasks of the Structural Funds and their effectiveness and on coordina- tion of their activities between themselves and with the L 374, 31. 12. 1988, p. 1. () 0J () OJ L 337, 24. 12. 1994, p. 11. operations of the European Investment Bank and the other existing financial instruments (%), as last amended by Regulation (EC) No 3193/94, provided that the forms of assistance are administered by the Member States; Whereas the Member States’ management and control systems should be such as to ensure efficient and proper implementation of the operations co-financed by the Structural Funds; Whereas rules should be established for the conduct of controls by the Member States and arrangements should be made for periodic consultations between Member States and the Commission designed to maximize the useful effect of the overall resources devoted to control at national and Community level; Whereas the Member States should ensure that apparent irregularities reported by national or Community controls are investigated and satisfactorily treated; Whereas the Member States should present to the Commission, as part of the closure of forms of assistance, an independent statement providing an overall conclusion as to the validity of the request for final payment and allowing the identification and satisfactory treatment of any weaknesses or irregularities; Whereas the Member States should report to the Commission annually on their application of this Regula- tion; Whereas the Member States are required by the second subparagraph of Article 23 (1) of Regulation (EEC) No 4253/88 to notify the Commission of the description of their management and control systems; whereas these descriptions should where necessary be completed and updated; Whereas, in the case of forms of assistance involving more than one Member State, provision should be made for administrative cooperation between the Member States concerned and the Commission; () OJ L 185, 15. 7. 1988, p. 9.