Uit een document dat de Commissie het Parlement heeft doen toekomen ("Factual responses to allegations and claims made by Mrs Andreasen in her letter to the MEPs on 24 May 2002 and elsewhere"), blijkt dat de rekenplichtige die sinds 1 januari 2002 in functie is, de jaarrekening voor het begrotingsjaar 2001 niet had ondertekend, omdat de reglementaire overdracht volgens artikel 18 van de uitvoeringsvoorschriften tussen haar en haar voorganger nog niet had plaatsgevonden.
It emerges from a paper forwarded to Parliament by the Commission ("Factual responses to allegations and claims made by Mrs Andreasen in her letter to MEPs on 24 May 2002 and elsewhere") that the balance sheet for the 2001 financial year was not signed by the accounting officer who had been in office since 1 January 2002, because the official transfer of office from her predecessor to herself as provided for in Article 18 of the implementing measures had not yet taken place and because, in addition, she obviously had doubts as to the correctness of the closing accounts.