ABSTRACT
The Court model, often referred to as the Napoleonic model, is a collegiate court of auditors or tribunals of accounts, endowed with quasijudicial powers in administrative matters, often acting as an administrative tribunal. The quasi-judicial features and functions of the court model privilege legal and financial compliance over performance auditing. The links with the legislature are limited; yet those with the judiciary are also ambiguous. As a result, there is often uncertainty as to who is the agency’s principal.
