The Court of Auditors took the same view in 1997, when it wrote that there was a latent conflict between the power to grant approval - and thus expenditure - and the responsibility for subsequently evaluating the same expenditure in accordance with the criteria for sound financial management.
Revisionsretten var af samme mening i 1997, da den skrev, at der var en latent konflikt mellem beføjelsen til at give påtegning og dermed til at godkende en udgift og beføjelsen til senere at efterprøve den samme udgift ud fra principperne for forsvarlig økonomisk forvaltning.